Adolescent Sexuality and Risk Factors Essay

Adolescence is that period between childhood and adulthood, when the adolescent is discovering his or her own identity and dealing with the transition. It is also a time of becoming more aware of sexuality and establishing patterns for future relationships. Those identifying as nonheterosexual i.e. Lesbian, Gay, Bisexual or Transgender (LGBT), face even more challenges than their heterosexual counterparts. One challenge is their health. Russell and Consolacion (2003) conducted a study on the topic of romance and emotional health of adolescents. The authors concluded that youth who had same-sex attractions and who were not in relationships showed increased measures of anxiety and depression. They also had more suicidal ideation than heterosexual youth. The dangers of smoking are well researched and documented. Easton, Jackson, Mowery, Comeau and Sell (2008) in their study concluded that same-sex and bisexual youth are at greater risk for tobacco use. The Center for Disease Control (CDC) notes that increased stress level, mental health and other physical health problems are common among LGBT youth (CDC, 2011). Ray (2006) in a study of homelessness among LGBT youth notes that they face a number of problems in additional to being homeless. They are at increased risk of mental health issues, high risk sexual behaviour to support themselves, substance abuse and victimisation. Education is important and LGBT adolescents face challenges in this area. Many of them are likely to be runaways so their education suffers as they are absent from school for long periods. Himmelstein & Brà ¼ckner (2011) noted that these young people were also at risk for being more severely punished at school and in the justice system. They are also victims of violence and discrimination at school, often being bullied, teased and harassed (â€Å"LGBT bullying† n.d.). Counsellors working with adolescents who are LBGT must be sensitive to the feelings of uncertainty, rejection and fear that these young people are experiencing.

Nortel Case Report Essay

The company also used to be affiliated with AT&T/Western Electric until Western was forced to sell its stake in 1949. In 1976, the company changed its name from Northern Electric to Northern Telecom Limited, and shifted its concentration on digital technology. In 1977, Nortel introduced its DMS line of digital central office telephone switches. Nortel ended its long relationship with AT&T in 1984, a year after deregulation named. Bell Canada Enterprises the parent company to Northern Telecom. In 1998, the company acquired Bay Networks and changed its name to Nortel Networks. In the late 90’s, Nortel’s sales of fiber optic network gear was predicted to help their sales, but the market became saturated very quickly. At the height of Nortel’s first 100 years the company amassed for more than a third of the total valuation of all companies listed on the Toronto Stock Exchange (TSX), but once the Internet bubble passed, the company fell into ethical debacle. Nortel Networks Corporation, or formally known as Northern Telecom Limited was one of the largest telecommunications equipment companies in the world prior to its filing for bankruptcy protection on January 14th, 2009. During times of functionality, they specialized in multinational telecommunications equipment manufacturing. The company is based in Canada out of Mississiauga, Ontario, Canada. Their biggest rival always was Global System Mobile (GSM). Through the early 1990s, the company invested heavily in Code Division Multiple Access (CDMA) in attempt to grow in European and Asian markets. This did not pan out so well as Nortel’s losses amounted to $27. 3 billion by 2001—causing them to lay off two-thirds of the workforce. From 2000 through 2003 there was a period of fiscal irresponsibility resulting from the work of the company’s administrators. Initially in 2000, they falsified their fourth-quarter earnings by $1 billion to meet market expectations and selectively reversing certain revenue entries. In 2002, administrators discovered $300 million in excess reserves being carried over and swept it under the rug for future benefit in addition to establishing another $151 million in unnecessary reserves. In 2003, administrators directed the release of at least $490 million of excess reserves to boost earning, fabricate profits, and pay bonuses. Losses turned to profits during this year thanks to the shifty methods taking place. Later in that year, administrators mislead investors as to why Nortel was conducting a purportedly â€Å"comprehensive review† of its assets—attributed by restatement $948 million in liabilities. They said restatement was caused solely by internal control mistakes instead of the truth that there was intentional improper handling of reserves which needed to remain hidden. 2 On October 23rd, 2003, the company announced that Nortel would restate its financials for fiscal years 2000, 2001, and 2002. Shortly after this restatement, the major players of Nortel’s administration that were responsible for all of this were exposed through an independent investigation. In March 2004, The CFO and controller were suspended, in addition to the announcement of further restatements and revisions; they were terminated a month later in April 2004. A restatement in early 2005 showed approximately $3. 4 billion in misstated revenues and another $746 in liabilities. In late 2005, Nortel admitted that restatements were the result of management fraud—beginning the downturn of their stock. The company ended up restating financials four times over four years, replacing senior management, and instituting a comprehensives remediation program designed to ensure proper accounting and reporting practices. Eventually on October 15th, 2007, Nortel agreed to settle by paying a $35 million civil penalty and admitting to violations of the antifraud, reporting, books and records, and internal control provisions of the federal securities laws. 2 On June 25th, 2009, Nortel’s price dropped to 18. 5 cents a share down from a high of $124. 0 in 2000. The company decided that month that they would discontinue operations and sell off all of its business units. Nortel’s CDMA wireless business and LTE access technology were sold to Ericsson, and Avaya purchased Nortels Enterprise business unit. Major Players in the Scandal: The major players in this scandal were the four members of the senior management: CEO Frank Dunn, CFO Douglas Beatty, controller Michael Gollogly, and ass istant controller Maryanne Pahapill. CEO Frank Dunn, who is also a certified management accountant. Dunn was mainly involved in the improper use of reserves from 2000 to 2003. CFO Douglas Beatty, controller Michael Gollogly, and assistant controller Maryanne Pahapill were also involved in this management fraud. 2 The Royal Canadian Mounted Police in Toronto arrested ex-CEO Frank Dunn, ex-CFO Douglas Beatty, and former corporate controller Michael Gollogly on seven counts of fraud. Including charges â€Å"fraud affecting public market; falsification of books and documents; false prospectus, pertaining to allegations of criminal activity within Nortel Networks during 2002 and 2003. Magnitude of the financial issue: Nortel at its peak was one of the best companies that Canada had ever seen. Just like ENRON and other financial frauds at the time, Nortel appeared to be a shining example of success in the corporate world. Again like ENRON, Nortel grew through a strategy of aggressive expansion and purchasing of smaller companies in order to create a massive conglomerate. During the good times Nortel was the largest technology company and the most valuable company in Canada. Nortel accounted for over one third of the entire aluation of the Toronto Stock Exchange. The Toronto Stock Exchange is the Canadian equivalent of the New York Stock Exchange and holds the most influential stock market in Canada. Nortel employed about 95,000 employees worldwide. About 26,000 of those workers based in Canada alone. Nortel at one point had a market capitalization of almost C$400 billion. Nortel had set up pensions and healthcare protection for its employees. All of these were lost to either the restructuring under Frank Dunne which left about 60,000 employees without jobs or the bankruptcy that followed in 2009. Canadian government officials and regulators identified how destructive a full failure of Nortel would be on the Canadian economy. The Canadian government through the Export Development Canada project tried to lend money to the falling giant. However the Canadian government could not cover all of Nortel’s debt obligations. Nortel owed about $107 million and the EDC (Export Development Canada) could only supply about $30 million in short term loans. This $107 million interest payment accounted for about 4% of Nortel’s cash and put the company into bankruptcy. The world financial crisis of 2008 had put too much strain on Nortel and they were forced to begin liquidation. Public auditor: The auditors involved with this case were Deloitte and Touche. In documents from the fraud case, which is still being heard by the Royal court in Canada, Deloitte claims that they were not given proper documentation by Nortel. Deloitte claims that they did not have pertinent information which should have been provided by administrators at Nortel. Deloitte raised concerns to the audit board of Nortel in 2003 when Nortel turned a profit after Frank Dunne’s restructuring of the company. Deloitte raised awareness of potential fraud and did their duty in that respect. However further investigation conducted has implicated Deloitte in the financial reporting irregularities in Nortel which some have claimed dates back to the time of CEO Roth who held office before Dunne. Information coming out of the case states that even if transactions were deemed suspicious, they still signed off on the verity of the financial reports. Frank Dunne and some of his officers are now charged with fraud by both the SEC and the OSC which regulate the American and Canadian markets respectively. The case is currently still under review in the Royal court of Canada and civil charges have been brought in the United States. Fraud Triangle Nortel had experienced tremendous growth throughout the 1990s, allowing it to expand operations worldwide. Nortel’s expansion came during the telecommunication and technology bubble of the 1990s that inflated stock prices of companies in those sectors. Frank Dunn had taken over for the previous CEO, John Roth, in November 2001 during the telecommunication bubble bust. Dunn felt pressured to maintain the high stock price because it accounted for over one third of Nortel’s value2. Nortel management was also incentivized to post profits that produced executive bonuses with over $7. 8million going to Dunn alone. The primary members of the Nortel fraud were able to commit the fraud because, as executive officers and controllers, they were able to go around the internal controls of the company. That allowed them to implement many accounting practices that did not comply with GAAP. Nortel management’s rationalization for these fraudulent practices must have been that they needed to maintain the high stock price in order for the company to continue operating. Moral Breach and Ethical Issues As a publicly traded company, Nortel had the responsibility of fairly reporting the company’s true financial data to stockholders and potential investors. Dunn, Beatty, Gollogly and Pahapill breached this responsibility by establishing earnings management accounting strategies to manipulate Nortel’s revenues. Nortel management also actively sought to inflate earnings to trigger very large bonuses for key members of management. Perhaps, if these incentives did not exist then there would be less motivation to commit the fraud. Finally, Nortel’s auditor for over a century, Deloitte and Touche, has come under scrutiny by the defense lawyers in Dunn, Gollogly and Beatty’s civil trial in Canada this year. The defense claims that Deloitte approved of all major accounting adjustments that Dunn and his team had engaged in. Summary of Legal Actions On April 28th, 2004, Dunn and his fraud partners were fired for financial mismanagement2. On March 12th, 2007 the SEC filed civil charges against Dunn, Beatty, Gollogly and Pahapill for repeatedly engaging in accounting fraud to bridge gaps between Nortel’s true performance, its internal targets, and market expectations. Dunn and Beatty were charged with violating the officer certification agreement that was established by the Sarbanes-Oxley Act. Nortel settled with SEC on October 15, 2007 by consenting to be prescribed from violating the antifraud, reporting, books and records, and internal control provisions of the federal securities laws. Nortel paid $35million to the SEC, and $1million to the Ontario Securities Commission to establish a Fair Fund for affected shareholders. Finally, Canadian authorities arrested and charge Dunn, Beatty and Gollogly with seven counts of fraud. Their trial began on January 16th, 2012. Current Status: Nortel, once known as the largest telecommunications manufacturer in the world, filed for bankruptcy in 2009. Now three years later, the period of bankruptcy continues as the company discloses their every operating report highlighting each cash receipt and disbursement. When Nortel went bankrupt, executives believed that selling all business assets would be the best and easiest way to fight debt. Recently, Nortel has netted $7. 7 billion from selling its patents and businesses. As stated on their website, â€Å"Nortel remains focused on maximizing value for its stakeholders, including the sale of its remaining assets, resolution of claims, the wind-down of its global operations and entities, resolution of allocation matters with respect to the sale proceeds, and other significant restructuring activities toward the conclusion of the creditor protection proceedings. † The case for Nortel executives Dunn (ex CEO), Beatty (ex CFO) and Gollogy (ex controller), who were charged with fraud for affecting the public market and falsifying books and documents to earn larger bonuses, is still in trial. In February, a former Vice President of Nortel testified in court against executives stating that they had asked him to use questionable accounting methods to manipulate the company’s earnings. Although those who committed the crime have been charged, thousands of employees will still be left without pension plans and jobs. Nortel has spent over $20 million on retirement package these past two year, but unfortunately the company will stop the pension plan and disability program payments as it continues to sell away its businesses. By the end of 2011, Nortel was split into regional entities – Nortel Networks Limited in Canada and Nortel Networks Inc in the United States, causing disagreements over how to split $7. 5 billion that was earned by selling many assets and patents other corporations such as Apple and Microsoft Corp. The following charts, graphs and financial statements analyze Nortel’s current status. Case Study Questions and Solutions: 1. Dunn is a certified management accountant. Based on the facts of the case, which provisions of the IMA’s Statement of Ethical Professional Practice that was discussed in chapter 1 have been violated? Dunn violates many of the provisions of the IMA’s statement of Ethical Professional Practice they are as follows: 1. Perform professional duties in accordance with law, regulations and technical standards. 2. Provide decision information that is accurate, clear, concise and timely 3. Retain from engaging in any conduct that would prejudice carrying out any duties ethically. 4. Abstain from engaging in or supporting any activity that might discredit the profession. 5. Communicate information fairly and objectively. 6. Disclose all relevant information, that could reasonably be expected to influence an intended users understanding of the reports analyses or recommendations. 7. Disclose delays or deficiencies in information timeliness processing or internal controls in conformance with organization policy and/or applicable law. He violated these by selective reversal of revenue entries in 2000. Followed by concealing the reserves in 2002, which violated GAAP, and then avoided posting a profit so the company wouldn’t have to pay out bonuses. In 2003 Dunn released the reserves to falsely report a profit, which allowed them to eports a profit a quarter earlier than expected, and to pay out more bonuses to senior management. Also in 2003 he misled the investors about why Nortel had restated its financials in order to avoid uncovering the unethical management techniques him and his team had been using. All of these actions take away Dunn’s integrity and credibility in the field of manageria l accounting, which are two of the standards the IMA sets out. Dunn failed to meet his professional code of conduct and his company suffered because of it. 2. What are the responsibilities of an auditor to detect fraud? How were those responsibilities compromised by the actions of Nortel’s management? It is the auditors responsibility to report fraud if they find it, however in this case the actions of Nortel’s management made it difficult for the auditors to do their job. The false financial statements and hiding of money veiled the problems of the company from the auditors. Once there was a hint of the fraud the auditors found it and perused the trail, taking the ethical route and also following the code of conduct. It was their investigation that brought down the fraudulent executives and forced the company to restate its financials properly. This would eventually lead to the failure of Nortel. Nortel made materially false and misleading statements and omissions in connection with the quarterly reviews and materially misstated annual audits of financial statements. This caused the auditors to not be able to properly do their job, and review the statements. 3. Describe the incentives that created pressure on Nortel to manage earnings. Considering the role of Nortel’s management in this regard, discuss whether it met its corporate governance obligations as discussed in previous chapters. The incentives that drove Nortel to manage its earning where greed of the management team, the pressure to deliver bonuses, the pressure to survive an economic downturn, and the pressure to make the company seem like a good investment to both current and potential investors. In an economic climate of intense competition and corporate greed the management at Nortel fell victim to their vices and allowed the pressure to perform to overwhelm their priorities. This caused them to put their own greed and personal ambition before the well being of the company. Nortel did not meet its corporate governance obligations. It did not follow any internal rules of how to run the business. It ignored any corporate ethics they might have. It lied to stakeholders several times by misstating the financials. They did not follow the professional code of conduct of their careers and also did not follow industry standards. They broke the law. No one inside the company caught the fraud therefore their internal controls where not effective. Each of these immoral acts is a case where corporate governance has failed. 4. The final quote in the case characterizes Nortel’s failure as â€Å"just another casualty of capitalism. Do you agree with this statement? Why or why not? How would you characterize the cause of the failure at Nortel? I would argue that Nortel is not just another casualty of capitalism. Nortel did not function in a system of free market capitalism where the government had absolutely no regulation and let the markets function however they wanted. The capitalism system of North America is more of a mixed economy, which combines public and private ownership of companies, and also provides government regulation and intervention to prevent and deal with fraud. Even in a free market the system is meant to come to an equal balance of supply and demand, which cannot be reached if there is fraud involved since the supply has been inaccurately disclosed by the senior management at Nortel. I would characterize this failure as one of humanity. It was not the economic system that allowed this fraud to take place, but the greed of the people and a social environment that ties success so strongly to wealth. It was the social pressure and the effect of human nature that led to Nortel’s demise. . The case discusses how Nortel’s managers prioritized themselves over the shareholders, which, in part, lead to the company’s failure. What should be a company’s first priority? A company’s first priority should be following their code of ethics. The second priority should be the shareholders, followed by the management and other employees. This hierarchy ensures that all the business that is done with be both moral and legal , meaning there is no room to commit fraud and damage the company. In this way you are putting the shareholders first, because by providing a stable and healthy company the shareholders will see an investment that will be able to reach its highest potential. 6. Was Nortel’s settlement a fair penalty? Should the SEC have imposed harsher or more lenient sanctions? Should these sanctions have been on the managers, on Nortel as a whole, or both? A fair settlement would offer compensation to all those who were hurt by this fraud. Groups that may have been hurt could be shareholders, employees and customers. Deciding what is a fair compensation is a little more difficult, however as much of what these people lost as possible should be returned to them. As for the managers who created the problems and took part in the fraud should face a sentence of termination from their company, loss of license (if applicable) and jail time. The company and the individual managers have both failed stakeholders and should both be held accountable. In the case of Nortel specifically the stockholder settlement goes with these guidelines, as for the managers their trial is still ongoing and therefore no sentenced has been given to them yet.

Green House gases Essay Example | Topics and Well Written Essays - 500 words

Green House gases - Essay Example Heavy industrialization is believed to be the major reason for the increase in quantity of greenhouse gases on earth’s atmosphere. Carbon dioxide is the major greenhouse gas which causes atmospheric temperature rise. â€Å"During the past 20 years, about three-quarters of human-made carbon dioxide emissions were from burning fossil fuels† (Greenhouse Gases, Climate Change, and Energy). The number of automobiles which use fossil fuels is growing day by day along with the number of industrial units in the world. Both automobiles and industrial units are liberating huge amounts of greenhouse gases and these greenhouse gases absorb all the thermal energy reaching on earth and prevent any thermal energy reflecting back. Earlier, there was a balance between the thermal energy reaching on earth from the sun and the thermal energy reflected back from earth and that is why climate changes were not much common earlier. However, at present, most of the thermal energy reaching on e arth’ surface from sun is staying in the atmosphere itself because of the increase in quantity of greenhouse gases and subsequently atmospheric temperature increases. Atmospheric temperature increase result in weather changes, sea level rise and unexpected natural calamities.

Drug Information Resources in Pharmacy Practice Essay

Drug Information Resources in Pharmacy Practice - Essay Example The prescription is then scanned and entered into the computer system followed by entering the prescription and the date. Through this can be achieved as it provides the capacity for the auditor to trace back for references on when the prescriptions was entered, and picked up. Such procedure is then followed by encoding the medication and the milligram determined by the doctor along with the details of the patient's weight. Then you enter the quantity and ask the patient for their preference on whether they prefer proof caps on there medication or a standard cap. Determine if the patient wants to wait or come back by asking, in some conditions the patient wants to wait because of the urgency and the nature of their situation. Finally, and the most important thing to verify is to see if the insurance which the patient presented covers said provision and if it is refilled to soon. The pharmacist then prints the prescription and labels them with information such as location of the pharm acy, name of the patient and corresponding dosage.

INDUSTRY ANALYSIS PROJECTS Research Paper Example | Topics and Well Written Essays - 1750 words

INDUSTRY ANALYSIS PROJECTS - Research Paper Example of this paper is to demonstrate how industry structure and environmental forces affect the competitiveness, profitability, investment opportunities and choice of strategies for the office furniture industry. Major processes and products of the industry are also covered in the paper, its NAICS code, and the value chain starting from the major inputs to the end user. The key success factors (KSFs) are also discussed and their relevance to the growth of the industry. The Canadian office furniture manufacturing industry deals with a wide range of products ranging from cabinets, bookcases, desks, chairs, filing cabinets and desks. The industry also manufactures store and office fixtures, including cafeteria countertops (except bathroom and kitchen), partitions and furniture parts (IBIS World, 2015). Customers may order furniture that is customized or predesigned. The furniture may also be sold assembled or unassembled depending on the destination market and the customer demands. Major activities in the industry include manufacture of office furniture, manufacturing showcases, lockers, shelving, and partitions. Additionally, the industry deals with custom architecture woodwork and special wood fixtures. Manufacturing is done in line with the North American Industry Classification System (NAICS). Canada is the second largest marketer of office furniture in the world and the leading exporter in the United States. The domestic production of furniture in Canadian markets has expanded over the years. The industry has greatly contributed to increased employment rates and is one of the factors helping to bridge the economic gap in the Canadian markets. The Canadian Office Furniture industry is classified under NAICS code 33721CA. Other related NAIC codes include 337110 for wood kitchen cabinet and countertops, 33712 for household and institutional furniture, and 337121 for household upholstered furniture. However, this paper deals specifically with office furniture under

Science Reported in Media vs. Scholarly Sources Research Paper

Science Reported in Media vs. Scholarly Sources - Research Paper Example the inner part of the eyelid can become so scarred in such a severe fashion that the whole eyelid could actually turn inwards and cause the lashes to rub on the eyeball which results in the scarring of the front part of the eye- the cornea. If this infection is not treated repeatedly and timely, this infection can even lead to the development of an irreversible corneal opacities and eventually even blindness. Trachoma is a rather common infection affecting a total of about 21.4 million people all over the world out of which some 2.2 million have become visually impaired and some 1.2 million are completely blind. The severity of this disease is clear from the fact that it was considered an epidemic and not only any infection outbreak. Trachoma is presently responsible for an overly large 3% of the total world’s blindness. This number however keeps varying because of socio-economic development effects and several different control programmes put in place for curbing the threat of this disease. In spite of several measures being placed, trachoma still widely carry its status of an hyper endemic in several of the extremely poor and very remote and poor rural areas in the continent of Asia, Africa, Australia, Central and South America and the Middle East. The patterns of active trachoma emerge majorly during the early adulthood and during middle-ages. In hyper endemic areas, trachoma is most common in children who ate attending preschool and the rates of prevalence of trachoma are as high as 60-90%. It like most diseased has the potential to majorly affect the most vulnerable members of the society and has a severe affect on children and women. Surprisingly, adult women as compared to men are at a huger risk of being affected by the complication that results in trachoma leading to eventual blindness. The major reason for this trend is that perhaps women spend greater amount of time with young children who are considered the major source of this heinous

Public health Essay Example | Topics and Well Written Essays - 250 words - 13

Public health - Essay Example Morbidity on the other hand refers to the degree of effect of a disease on the victim. Mortality represents the number of deaths resulting from a given disease (Friis and Sellers 93-99). These terms could be interrelated in different ways. For instance, when incidence rate increases, prevalence increases correspondingly. However, morbidity could be independent of incidence and prevalence. On the other hand, morbidity and mortality rate are largely dependent. When morbidity rate is high, then mortality rates are also likely to be high as well. This is because a disease with a high morbidity rate is likely to cause more fatalities hence higher mortality rates. High incidence rates could also mean high mortality rates, as high incidence rate translates to higher number of people being diagnosed with a given disease. The higher the incidence rates, the higher the probability of fatalities, which translates to high mortality rates. Conversely, high mortality rates could be highly correlated to high morbidity, incidence, or prevalence rates or a combination of

Ancient Science and Medicine Essay Example | Topics and Well Written Essays - 1500 words

Ancient Science and Medicine - Essay Example Hippocrates was born in 460 B.C. He is also known as the father of spine surgery. His heritage of knowledge and methodology has extended to almost all branches of modern medicine. He stressed his medical practice on observation and the study of human body and thus Hippocrates made the new changes in medical science by accepting the rational notions. Before that the base of medical science was religious beliefs. But he began the very sophisticated and rational method of observing the human body for diagnosing the diseases. Hippocrates and his school followed the holistic concept combining scientific thought with drug therapy, diet schedules and physical and mental exercise. Hippocrates and other Greek doctors used to believe that a doctor should be kept separate from the work done by a priest. Thus Apart from prayers and worship of God for curing the diseases he focused on the change in diet, the useful and advantageous drugs. Maintaining the balance in the body is the key for good he alth according to Hippocrates. Hippocrates treatise called â€Å"On Medicines† is the major work in history of the ancient Greek thoughts. It is a key document to study the medicine in early period and so this treatise has influenced many historians of philosophy as it contains the relevance to the 3rd century B.C. Hippocrates always believed that while treating the diseases it is essential to consider the whole human body and not just a series of parts. He was the first physician who accurately described the diseases. He also described the symptoms of pneumonia and epilepsy in children and stressed upon the natural remedial process like rest, good balanced and proper diet, fresh air and hygiene. He also explained that the seriousness of injury depends upon the individual differences. Some individuals are strong enough to cope with the diseases while some are weak. Hippocrates was the first physician who attacked on the traditional

Principles of business law two questions in an assignment Essay

Principles of business law two questions in an assignment - Essay Example She later refused to pay back this sum of money to Peter. Can he sue her Would it make any difference to your answer if, instead of borrowing this sum of money to go for a boat cruise, she had actually borrowed this sum of money to go for a study tour of China organized by her school In answering these questions, the major source of support was Article 2 of the US Uniform Commercial Code, which broadly covers the law governing sales contracts. Meanwhile the examples of cases cited were taken from English cases. Q1. According to section 2-205 of the US Uniform Commercial Code, in every sales contract, there must be an object on offer, an offer made, an acceptance made, and an exchange. The person making the offer is called the offeror and the person making the acceptance is called the offeree. Even if the offeree has made up his mind to a final acceptance, the agreement is not yet complete. There must be an external manifestation of his assent. This can be some word spoken or act done by the offeree or by his authorised agent, which a court of law can regard as the communication of the acceptance to the offeror. What constitutes communication varies with the nature of the case and has provoked many difficult problems. a) The first scenario mak... What constitutes communication varies with the nature of the case and has provoked many difficult problems. a) The first scenario makes a lot of difference in the interpretation and analysis of the case. Going by the facts of the case, Jane's acceptance was sent within a reasonable time, such that even though Andrew received the letter 'late', the court could still deem the contract enforceable. This view has support from section 2-207(1) of the Uniform Commercial Code, which states that 'A definite and seasonable expression of acceptance or a written confirmation which is sent within a reasonable time operates as an acceptance' Jane could rightly evoke the provisions of this article to rightfully sue Andrew for a breach of contract. Carrying out the stipulated task is enough to constitute acceptance of the offer. However, by making an underpayment for the postage stamp, Jane indirectly failed to communicate to Andrew her acceptance of the offer. This was contrary to the general rule that an acceptance must be communicated to the offeror. The case of Jane and Andrew is typical of one where the postal rule can not be applied because the letter of acceptance was not properly posted (Simpson, 1987). As an academic problem, the postal rule in the work of Wald & Williston (1906) could be evoked to give three possible answers to this scenario in the following light: an offer made through the post might be regarded as accepted in the eyes of the law: i) as soon as the letter of acceptance is put into the post; or ii) when the letter of acceptance is delivered to the offeror's address; or iii) when the letter of acceptance is

Personal Narrative Essay Example for Free

Personal Narrative Essay I began dancing at the age of three. First I took simple jazz and tap classes, but as I grew older I took more advanced classes such as ballet, pointe, modern, barre, and technique classes. From the first moment that I stepped onto the stage, any career possibility that involved something other than dancing didn’t seem like a plausible one for me. It wasn’t until I was about fourteen that I really took to the idea of living in New York City, the dance capital of the world. As a freshman in high school, it seemed that everyday brought with it some conversation or lecture about college possibilities. With each month it seemed that more of my friends had figured out what they were going to do after high school. Each had narrowed their choices down to a few colleges or universities, one or two majors or degrees of study, and an ending career. I knew that the only thing I wanted to do was dance, whether it would be as an instructor, a student, or as a professional in a ballet or dance company. It wasn’t until I saw Save the Last Dance, a movie about a young girl with aspirations to dance at The Julliard School in New York City, that I finally grasped what I wanted to do. The Julliard School is a world-renowned dance, drama, and music conservatory in Lincoln Center, New York City. Being perhaps the most selective school in the country, The Julliard School admits about 7% of its applicants and is home to just under one thousand undergraduate and graduate students. Some of the world’s most accomplished choreographers and dancers are Julliard alumni. When I first understood the exclusivity of this dance conservatory, I was immediately discouraged. I thought that the fact that I came from a small town and danced in a small studio was disadvantageous, and that I couldn’t possibly fit the criteria that Julliard searched for. I didn’t begin seeing The Julliard School as a potential college until my junior year in high school. Natale Harter was my instructor from the time I began dancing until the time I graduated. She was a certified instructor by the Dance Master of America teacher-training program, and was a well-learned dancer and instructor. Natale took a few of the most advanced students from our studio to a Dance Master workshop at the Hyatt Convention Center in Rochester in January of 2008. Taking into consideration that our studio wasn’t by any means a competitive studio, walking into a room full of a hundred or so competitive dancers came as a complete culture shock to each of us. This coupled with the amazingly challenging choreography each of our workshop teachers threw at us was enough to discourage most of the girls from participating. I soon found that I was the only dancer left from my studio left on the dance floor. The choreography was at that point in my life the most demanding and tricky combination of turns, leaps, rhythms and movements that I had experienced. Although I felt that I had made a fool of myself in front of some of the Rochester area’s best choreographers, I felt exhilarated. Fighting the urge to succumb to pain of my aching legs, my shaking arms, and the immense amount of adrenaline surging though my veins, I finished all three hours of the workshop. Not thinking that I had placed or had won any awards from the judges, I began changing and packing my dance shoes into my bag. As my team and myself began walking out the dance floor doors, my name was called. I had won the best overall dancer! Still to this day I cannot forget the joy and pride that overcame me. It was then that I knew that Julliard wasn’t as far out of my reach as I had thought. On top of my eight dance classes, I began training with Natale for four hours a day, six days a week. I signed up for an audition for late fall of 2008 to attempt admission to Julliard for the fall of 2009. There was never a day that passed that I wasn’t fantasizing about dancing in the Julliard conservatory; it consumed me. I had never pushed myself so such lengths before, I dedicated every ounce of my energy into perfecting my technique, increasing my stamina and flexibility, and exuding grace and poise into every motion I made. I was ready. When it finally came time for the audition, I was full of confidence. My audition was on a Saturday morning and was the last admission audition to be accepted into the 2009 fall semester. I arrived into Lincoln center an hour before my audition was to begin. I changed into the required plain black leotard and pink-footed tights, and began to stretch. Over the next hour about forty young girls slowly entered into the room and stretched beside me. As I took notice of each of them, I began to feel sharp pangs of nervousness and uncertainty poke at my confidence. Each girl seemed taller and skinnier than the last. As the room reached capacity, I was surrounded by a total of forty-three girls. Many of the girls looked so thin that I began realizing that the number of girls with eating disorders far outnumbered the girls of a healthy weight. Each girl was taller than me by at last half a foot. I never thought that I could feel so out of place doing something that had been as normal to me as breathing. The audition was comprised of five components. After each section the instructors in the room would dismiss a handful of girls and regretfully tell them that they would no longer be considered for admission. The first section was barre, or rhythmic ballet stretching and warm ups. Barre exercises showcase each dancer’s technique†¦ or lack thereof. I began each class in my studio with a twenty-minute barre warm-up, so I breezed through it. The first cuts were made, bringing the number of girls in the room down by ten. The next section was a ballet floor movement. An instructor dictated the counts and the motions for each six count, totaling twelve six-counts. We split into groups of five and performed the instructor’s dictated counts. This time five girls were cut, leaving us to only twenty-nine girls. Next came my weakest style: modern. Modern or contemporary dancing could almost be considered as interpretive dance due to its loose counts and generalized movements. To my amazement, I wasn’t included in the group of fourteen dismissals, leaving our group still smaller with a total of fifteen girls. Next came pointe. Pointe shoes worn by professional ballerinas are comprised of wood, glue, leather and silk, and are able to support the arch of the foot and toes just enough so that the ballerina wearing them is able to stand on the tips of her toes. By the end of the thirty-minute long pointe movement that our instructor had given us, I had suffered a later confirmed three broken toes. Eight cuts were made this time. Trying my best to hide the pain from reaching my face, I soldiered onto the final stage. The pianist sitting in the corner of the room behind a beautiful grand piano was to play one minute of improvised classical music. Each of us seven dancers left were to improvise for the full movement in an attempt to prove ourselves more worthy and qualified than the others. Dancing with every last ounce of energy my body had left to spare, I nailed it. Two more cuts were made, bringing the room to just four dancers, two instructors, and the pianist. The silence was deafening when the instructors left the room to converse with one another. When the instructors came back into the room, their faces had the faintest hint of hesitant uncertainty. The head instructor explained to us that since we were auditioning at the last possible chance and since there is a certain amount of dancers that the conservatory could admit each year, only three girls could be accepted. At this point my heart was beating so loudly I was sure that half of New York City could hear it, but I kept my composure. The second instructor then went on to explain to us that the way in which our fates would be determined was simple: we would each hold out our right leg in grande bottemont. To perform a grande bottemont means to hold the leg out as high as possible while maintaining a pointed toe and a proper turnout. The head instructor was to then come by and slap the top of our leg firmly and quickly. The dancer whose leg â€Å"jiggled† the most was to be cut. The anger that rose up from inside of me was too much to comprehend. All of the months of broken toes, relentless exercise, and devoted training seemed to all be wasted for such a vain and conceited factor as the amount of â€Å"jiggle† from a thigh. I now understood that this was not a place that I would ever want to be a part of. I was appalled by my newfound comprehension that arguably the world’s best dance school was more concerned with a dancer’s body composition than the amount of raw talent he or she possessed. By the time I graduated high school, I decided that I wanted to be a dance teacher. I wanted to teach young girls the skills that I had learned, but more importantly to help each young girl realize that she is a beautiful, strong, and unique dancer who should never try to change herself to fit into a cookie-cutter appearance.

Political factors can have a direct impact

Political factors can have a direct impact To comply with the worlds concern of global warming and regulation, Nissan has launched their new product, Nissan Leaf which is the world first 100 percent and zero emission car designed for mass market. It is a fully electric-based car and is expected to be available globally by 2012. Economic The demand for products and services of the automobile industry is strongly affected by the economic conditions in each country or market where they are on sale. The industry has to predict change in economic climate and demands precisely and to take necessary measures to cope with the economic conditions. Price hike on various resources and energy could also affect the company. Any unexpected fluctuation of price regarding such resources can greatly affect the company financials and performance due to deterioration in operating performance. The recent global economic crisis has affected all industries including the automobile industry. Such crisis will have a significant effect on Nissans financial position and business performance. For example, Nissan has been affected by the crisis by falling sales globally. It has made 1200 of its staffs at Sunderland UK plant redundant since the crisis began. The total job cuts are said to be around 20,000 in total across all the plants worldwide*. Socialcultural The lifestyle of people and demographic factor varies according to different marketplace/region. Some countries such as India main transportation are bicycles and motorbikes, though cars are still widely used. This is because of the road and travel destination, where best transportation modes are used. Developed countries such as the UK have train services across the country with almost any destination, such convenience will reduce the usage of personal cars. In the other hand, countries that have no such facilities solely rely on personal cars as transportation, will have a high usage of automobiles. With higher literacy rate and better economy, the younger generation (Generation X) tends to personally own a car, as a requirement or as a social status. Contrary to the older generation where a family owns a single car, now a family might own several cars depending on the numbers of family numbers. As such, there is a higher demand for automobiles now than previously. Other than that, the younger generation have vast preferences of their cars to match their own need, where the automobile industry is working hard to meet their needs. Technological Technologies are crucial to the automobile industry, mass amount of capital is invested in RD to improve their products. With the depletion of fossil fuel in the future, new technology as a substitute to energy resource for automobile is needed. Such technologies needed are hybrid engines and electric cars. Besides, the internet technology has affected almost every industry in the world including the automobile industry. A report by C. Thomas stated that, a study showed that 60% of automobile buyers referred to the internet before making their purchases and out of that 60%, 88% went to the auto websites before taking a test drive. Besides that, the industry gain even more opportunities through internet due to more efficiency and lower cost in logistic. SWOT Strengths: Geographic Diversification Nissan has a wide geographical presence of market all over the world. This helps the company to moderate the various risks associated with over dependence of a particular market. Nissan has a strong market position in Japan, North America, Mexico, China and the Middle East. A wide geographic presence decreases the business risk of the company. This also acts as an easy way for the expansion plans of the company, as a wider reach in terms of geography would mean reaping more benefits and eventually improving the profit margins, attaining economies of scale and recognition on a worldwide basis. Diversified Business Operation Nissan has a wide range and strong product portfolio. It is engaged in planning, developing, manufacturing and selling of automobiles. Through its automobile segment, Nissan provides a range of automobiles and related parts for overseas production. The sales finance segment of the company is engaged in the provision of credit card and leasing services, non-life insurance and financing businesses. Such diversified business operations balances the risks of one market with the opportunities of other markets. Renault-Nissan Alliance Nissan, with the alliance of Renault, has benefited from operating performance and has accelerated its international development since it was established in 1999. Nissan holds 15% of Renault shares, while Renault holds a 44.3% stake in Nissan. It was formed to share both companies expertise and cooperate in purchasing, engineering, engineering, production and distribution. To date, Nissan has improved significantly since the forming of the Alliance. During the last fiscal year 2009, Nissans worldwide sales rose by 0.9%. Weaknesses: Weak Financial Performance Nissan experienced a weak financial performance in the fiscal year ending March 2010. The company reported revenues of JPY 7,517,277 million during the fiscal year ended March 2010, as compared to JPY 8,436,974 million in 2009, a decrease of 11% year on year. This decrease was principally due to the increase in raw material and energy costs and a huge negative impact from foreign exchange. Such financial statistic could decrease the confidence of investors. Low Return on Equity At the end of fiscal year 2010, Nissans return on equity (ROE) was 1.6%. This was below the SP 500 companies average of 4.5%. A lower than SP 500 companies average ROE may indicate that the company may not be using the shareholders money as efficiently as other companies in the SP 500 index and that it is generating low returns for its shareholders compared to other companies in the SP 500 index. Opportunities: Growing Demand for Small and Medium-sized Cars With the current global economic recession and volatile fuel prices, the demand for small and medium-size vehicles has witnessed a strong growth. As such Nissan could find increased opportunities in the small car division. According to a report by ACEA (European Automobile Manufacturers Association), most of the car types have received decrease in registration for the first 5 months of 2010. However, small cars market share increased from 44.9% in 2009 to 46.8% for the five month period of 2010. Thus the shifting consumer preference towards small and mid sized cars offers a strong growth potential for the company. Growing Demand for Hybrid Vehicles Demands for hybrid vehicles are growing in the automobile market. Due to the rising energy cost and increased emissions regulations, demand for light hybrid electric vehicles is expected to increase hugely. With regard to environmental and energy issues, Nissan has placed hybrid technology as one of its core technologies. Nissan has also launched its zero emission electric cars to penetrate the demand of such market. Such growing demand will definitely enhance the revenue and profitability of the company. Threats: Intense Competition The global automotive industry is intense. Nissan faces intense competition with many automobiles giants in the world, mainly Honda and Toyota which same as Nissan are Japanese automobiles companies. Besides, small players and new market entrants draw competition to Nissan. To be able to sustain in such high competition automobile market, Nissan should come up with innovative products and services for its customers e.g. Nissans Leaf zero emission electric car. A highly competitive market such as the automobile industry will affect the company adversely if the company fails to retain and attract new clients/customers. Legal and Political Framework The automobile industry is regulated by governments and regulatory authorities in countries where the companies operate. The companys products, operations and profits can be affected by policies made by the authorities. The major regulation changes are mainly emissions, fuel consumption and safety of vehicles. In addition, such changes in policies and regulations will have a negative effect on Nissans growth and expansion plans/strategies. Global Economic Slowdown The recent economic slowdown has affected globally and prominently Europe and the United States. The GDP growth in the US and the Eurozone slowed down further in 2009. Reports suggest that the US real GDP growth fell to negative 2.6% in 2009 from positive 1.1% in 2008. Also, the economic growth in the Eurozone decreased to 1.4% in 2008 from 2.9% in 2007 and dropped further to as low as 0.2% in 2009. Although Nissan has its operations across the world, its revenue is generated majorly in the US and Europe. With such economic downturn at the companys 2 key markets, itll definitely affects Nissans overall businesses. Porters 5 Forces Barriers to Entry The barriers to entry into the automobile industry are high due to the market saturation. The industry has a wide choice of selection, and requires constant RD in order to compete with rivals. With a high overhead cost, high innovation requirement and a market saturated with well established competitors globally makes it unlikely for new entrants. In order to enter such a saturated market, the entrant must be able to develop a desirable and innovative new car concept with affordable prices. In the case of Nissan, it has been a key player in the automobile industry of Japan and globally as well, and has well established manufacturing plants and distributing channels. Therefore, Nissan will face a minimal rate of new entrants into the industry. As such, Nissan has a low threat of entry. Supplier Bargaining Power Supplier bargaining power of automobile industry is a fairly high. The primary concerns are raw materials, readymade automobile parts and power supply to run its production, etc. As raw materials such as steel (car body parts) and rubbers (tyres and accessories) are natural resources, and the supply of these natural resources are limited, with demands from various industries and consumers, therefore the supplier has a leverage in bargaining power. In the case of Nissan, it was previously Japanese traditional styled company with the keiretsu system between their suppliers. In order to maintain the relation between Nissan and their suppliers, the purchases of supply are overvalued which lead to higher cost of production. With the Alliance of Renault-Nissan in 1999, such system was abolished in Nissan. In the Alliance, Renault-Nissan Purchasing Organisation (RNPO) was established to conduct their purchasing activities. With this strategy, Nissan is able to negotiate its purchasing with their supplier through RNPO. As such, Nissans supplier bargaining power is moderate. Buyer Bargaining Power Buyer bargaining power in the automobile industry is fairly low. There are categories of cars made by different companies targeting different groups of customers. Within each category of cars made, the prices are relatively uniform among the competitors. However, this might vary from countries to countries. High taxation of imported cars in some countries might lead to company reducing car prices in order to penetrate market. In the automobile industry, the industry remains powerful due to the large customer to producer ratio. However, customers have low/no switching cost and other choices of cars from competitors to purchase, so there is still some buyer power. As such, in line with its competitors, Nissans buyer bargaining power is moderate. Threat of Substitutes The threat of substitutes in the automobile industry is fairly moderate. Other than automobile, there are plenty mode of transportation, but most of them doesnt offer the utility, convenience and value offered by automobiles. Besides transportation mode, different product type offered by competitors can be an easy substitute. Competitors within the automobile industry are consistently developing their product to distinguish their product from others. Products with different designs, technologies and innovation may cause customers to replace their preferences. In the case of Nissan, it has a fair range of products from sedans, sports, minivans, SUVs, etc, as well as new designs targeting at different demographic groups. As such, Nissan does not lose out to its competitors that offer different range of automobiles products, which make Nissans threat of substitute moderate because its mainly based on customer preferences. Competitive Rivalry The automobile industry is quite saturated with plenty of well established automobile companies. Nissans major competitors are Honda and Toyota as they represent the major players in the industry from Japan. Toyota as the leader of hybrid cars, had significant advantage over its rivals. Nissan has also launched a range of hybrid cars in order to compete with its rivals. Nissans Leaf is also the world first 100 percent and zero emission car designed for mass market. Such product will bring Nissan significant competitive advantage against its competitors. With the formation of Renault-Nissan Alliance, Nissan is able to overcome their debt and progress better for the last few years. Despite of declines of Nissan major markets, Nissan (Nissan and Infiniti brand) closed 2008 global sales rising 0.9% year on year*. The sales are boosted by the launch of new products. Although there are sharp decline in the US markets and low sales in Japan, Nissan in whole progressed globally, which indicates it is able to compete globally with its competitors. As such, the degree of rivalry of Nissan in the industry is high, depending on the different marketplace or region. Value chain Firm Infrastructure Nissan was previously a bureaucratic organisation until its alliance with Renault. With the reform, Nissan now have more integration of offices and administrative function around the world. Nissan has established a Diversity Steering Committee as an entity for making diversity-related decisions. The committee meets thrice a year with the COO and executives from each division to set a range of policies including specific goals, action plans and progress assessment. Human Resource Management With the Renault-Nissan alliance, reforms of the executive board are obvious with the change of CEO of Nissan. Other than that, Nissan aims to be an attractive organization where diverse human resources can achieve personal growth. This shows that Nissan has move from its Japanese traditional view towards its employee. Technology Development With the world emphasizing on green technologies, Nissan has launched its Nissan Leaf which is an fully electric car with zero emission. Beside this latest technology, Nissan has previously launched hybrid cars. Procurement With the alliance with Renault, Renault-Nissan Purchasing Organisation (RNPO) was established to conduct their purchasing activities. With RNPO, Nissan had improved its costly supply chain. From April 1, 2009, its joint purchasing activities will account for 100% of Alliance purchases. Inbound Logistic Nissan promotes ethical, environmentally sound actions in all stages of supply chain. It has asked suppliers to uphold the values, laws and regulation that are respected by the company. Environmental impact of products is reduced through green procurement activities. Manufacturing Within the Renault-Nissan Alliance, cross production is practised. Nissan has the opportunity to use the manufacturing capacities of its partner. Nissan is able to use Renault plants to produce Nissan vehicles in Korea and Brazil, which add value to the company because Nissan need not set up new manufacturing plants.* Outbound logistic Nissan distributes its product not only through its own distributing channels, but also through its alliance partner. This helps Nissan to be able to deliver its product to its customers. Service Nissan offers a good and responsible after sale service. Nissan has made a global voluntary recall campaign this year to replace an Engine Control Module relay or Ignition relay on specific models. The customer will be informed and will replace the parts at no cost.* Generic Strategy In order for Nissan to compete with its competitors, the company must have a competitive strategy to seek sustainable competitive advantage. Before Nissans alliance with Renault, it has a weak strategy. Nissan has invested vast amount of capital on companies that doesnt related to the automobile industry. Worse so, Nissan has no managerial power in those investments. These investments lead Nissan into a huge amount of debts and have no cash to focus on its own business operation. With the alliance, various major changes improved the condition of Nissan. Nissan is able to gain competitive advantages over competitors. In Porters generic strategy, competitive advantage comes from an understanding of the 5 forces determining the industry attractiveness. This allows the business to be positioned within the industry. As written above, the 5 forces were being analysed. With the understanding of the 5 forces, Nissan is able to position itself in the industry with competitive advantages. Nissan has used differentiation mean to gain its competitive advantage. In the automobile industry, products and their functions are merely the same unless the products are distinguished from its competitors. In such, Nissan has gained a competitive advantage by being the 1st automobile company to launch Nissan Leaf, a fully electric car with zero-emission. Besides, Nissan has different designs and categories of automobiles to target different customers. Nissan is not totally on differentiation. Since its alliance with Renault, Nissan has been able to achieve cost leadership. Nissan has managed to save cost and realising economy of scale by using its alliance Renault plants to produce Nissan vehicles in Korea and Brazil. It also uses Renault distribution channel where Nissan lack of. Culture The major change of culture in Nissan is the alliance with Renault. Both companies were distinct in culture from corporate strategies, management and operations. This is because Nissan is a Japanese company and Renault is a French company where there is a diverse culture. In 2002, the Nissan-Renault alliance set up a strategic management company incorporated under Dutch law which is equally owned by Nissan and Renault. It is aimed to establish a common strategy and manage all synergies of the Alliance. In 2009, the Alliance created a small dedicated team to foster deeper, broader cooperation and to maximize the contribution of synergies to the performance of both partners. The team reports directly to the Alliance CEO and meets monthly to review projects and make recommendations to the Alliance Board on new areas of synergies and business opportunity. Besides that, there are trainings provided to executives from both companies in order for Nissan to learn the French culture and Renau lt to learn the Japanese culture. This harmonises both companies cooperation in the Alliance. In addition to that, the alliance has more than 30 joint working groups called the Functional Task Teams that involved both companies workforce. These groups operate in all the main sectors and areas of activity and are tasked with exploring new synergies between the two companies. Team managers report regularly to the Alliance Board on the progress made in their specific areas of activity. The companies Financials FY 2009 (millions of Yen) FY 2010 (millions of Yen) Nissan Net Sales 8,436,974 7,517,277 Net Income (233,709) 42,390 Current Assets 5,580,410 Current Liabilities 3,856,858 Honda Net Sales 10,001,241 8,579,174 Net Income 137,005 268,400 Current Assets 4,613,724 Current Liabilities 3,419,130 Source: Nissan Annual Report 2010 and Honda Annual Report 2010 Nissans Current ratio: 5,580,410/ 3,856,858 = 1.447 Hondas Current ratio: 4,613,724/ 3,419,130 = 1.349 Some basic information are gathered and tabled as above to have an overview of Nissan and its competitor Hondas financial performance. Nissan recorded net sales of 8,436,974 million yen in the fiscal year 2009 and recorded a drop of net sales by 0.122% with 7,517,277 million yen in the fiscal year 2010. Honda recorded net sales of 10,001,241 million yen in the fiscal year 2009 and recorded a drop of net sales too in the following year. Honda recorded a drop of net sales by 0.166% with 8,579,174 million yen in the fiscal year 2010. Both Nissan and its competitor Honda have a drop of sales from FY2009 to FY2010; this may indicate that the demands of the industry have dropped. This may be related to the global economic downturn that theyre facing. Nissan has recorded a net loss of 233,709 million yen in FY2009 but has managed to make net income of 42,390 million yen in FY2010. With the profitable net income in FY2010, it shows that Nissan has been doing well in the FY2010. Such figure will bring Nissan forward by giving confidence to its stakeholders. However, its competitor Honda has recorded a near doubled increase of net income from 137,005 million yen in FY2009 to 268,400 million yen in FY2010. As such, Nissan has done well and had to maintain and improve its performance in order to compete with its competitors. Nissan and Honda has recorded current ratios of 1.447 and 1.349 respectively. Both Nissan and its competitor Honda has a ratio that shows there might be overtrading. This may due to the global economic downturn and the price hiking of raw materials and fuel.

The Almost Perfect Day :: essays papers

The Almost Perfect Day Some of the best times I have in the summertime are riding my jetski. One of my best friends, who also has a ski, go out almost everyday in the summer. We would sometimes even wake up around six o'clock in the morning just to ride the glossy surf at Sandy Hook. There was one great day I had on the ski†¦ It was around seven in the morning when I heard my phone ring. It was my buddy Jared waking me up to tell me to meet him at the Channel Club Marina to go out on our jetskis. I told him I would meet him there in about a half-hour. When I got to the marina Jared told me the swells at Sandy Hook were about five foot, which makes for nice wave jumping. We got our skis all ready; we filled them up with oil and gas, checked the spark plugs, and checked the engine. Finally, we were ready to head out to the ocean for a day of fun. We made our way out down the Navesink River, passing McCloone's and The Quay in Seabright doing around sixty miles per hour. Man, that's the best feeling around. We then headed under the Sandy Hook Bridge, and I could already feel the swells beneath my ski.It was early morning, so all the fishing boats from Highlands were heading out with us. The early morning fog was just lifting too, so that made for some nice scenic views of all the little islands and coves that make up Sandy Hook. We entered the channel that leads right into the ocean and just flew the rest of the way to our destination. As we came around the northern most tip of the Hook we clearly saw that the waves were pretty huge, especially for jetski riding. We both raced to the first big wave we saw, hit it head on, and must have launched at least six feet into the air, which was nothing compared to the air that would come later. About an hour went by and both of our gas tanks were running a little low. We decided to head back toward the Sandy Hook Bridge to get gas at a place called Bahrs in Highlands, which is also a restaurant. So we jetted back toward the bridge and filled our jetskis up to the brim with gas.

Keep Your Eyes on Your Wife Essay -- essays research papers

Keep Your Eyes on Your Wife   Ã‚  Ã‚  Ã‚  Ã‚   Shaw’s depiction of Michael in The Girls in Their Summer Dresses is that he is happily married to his wife of five years. He thinks he supports his wife and loves her dearly; however, this is not true because his actions show otherwise. When he stares at other women, he hurts his wife’s feelings and hurts their relationship.   Ã‚  Ã‚  Ã‚  Ã‚  Marriage is portrayed as something that is a fact of life, not the special bond it is. A man or woman is married but still feels the need to look at the opposite sex while not realizing that this hurts the other. Even if a man thinks another woman is attractive or even more attractive than his wife, he should, under no circumstances, let his wife know he thinks this. It hurts a relationship when someone looks at the opposite sex as if they want him or her.  Ã‚  Ã‚  Ã‚  Ã‚   Michael is depicted as thinking he is happily married and very much in love with his wife. In reality, if he were so happy with his wife, he would not feel the need to obviously stare at other women. He is lying to himself to think he is happy with his wife. Because he is lying to himself, he is also lying to her. By him staring at other women, it shows that he is disregarding her by inattentiveness to her needs, wishes, and desires. A husband is supposed to want to fulfill his wife’s desires daily. Frances tells him â€Å"†¦we only see each other in bed (1034).† This shows that he does not ...

Henry David Thoreau`s concept of government Essay

Thoreau is one of the most influential thinkers of the world. His Civil Disobedience theory has inspired many leaders who employed it to acquire freedom for their colonized countries. Mahatma Gandhi was inspired by this essay and put it to practice in his Civil Disobedience movement during Indian freedom struggle. This method proved to be stronger than war with weapons.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thoreau’s motto is, ‘That government is best which governs least’. To him government is the ‘mode which the people have chosen to execute their will’. So people holding posts in the government need to reflect the choice of the people.   He hereby does not say that there is no need for a government but demands a better one which can reflect the needs of the people. He derides the kind of government that treats men like ‘movable forts and magazines at the service of some unscrupulous man in power’. Herein he is referring to soldiers at war who risk their lives against their conscience.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thoreau describes the situation of the countries invaded by America   where ‘a sixth of the population of a nation which has undertaken to be the refuge of liberty are slaves’ and under the subjugation of foreign army. He speaks against invasion of foreign lands. Million are against this kind of war and acquisition but no one raises their voice against this. Some times he says that people petition or give up their ’cheap vote’. He questions the citizen giving up their conscience to the legislator. Thoreau ridicules parliamentary elections and proclaims that only those who vote for the abolishment of slavery are real voters. Thoreau finds fault with those who are not able to tolerate unjust laws but at the same time are contended with mere petitioning. A common citizen meets government in the form of tax collectors once in a year. Thoreau does not support taxation which is created without any subjectivity. He does not mind paying tax for essential utilities but he does not find logic in poll tax. He refuses to pay for those that his conscience does not permit. Consequently he is put in jail later to be released on account of someone else paying for him. Thoreau upholds freedom of every individual and criticizes the government for treating individual citizens as a herd. He adds that every individual should be allowed his choice in the welfare activities he wishes to do. He blames the State of collecting tax in the name of welfare activities and using it to invade other nations putting thousands of lives in danger. How can a government that is closing its eyes on the evil of slave trade be trusted in welfare activities? His solution to tackle this issue is Civil Disobedience movement. Instead of waiting for others to start a movement or stop with petitions, every individual should rise up to the occasion with resistance towards the Government. He says, ‘There will never be a really free and enlightened State until the State comes to recognize the individual as a higher and independent power, from which all its own power and authority are derived, and treats him accordingly.’ Thoreau admits that to this kind of government he will willingly submit himself and cheerfully obey. There has been a good change from monarchy to democracy. Now the change needs to be extended to progress towards true respect for the individual. The Government needs to find ways to recognize and organize the rights of man. He also recommends that the legislators could take instruction from the New Testament to make his governance better. This thought from Thoreau has had great impact in the world history. Many nations were made and strengthened by following Civil Disobedience. He recommends what is called as Bloodless war and this war is more powerful than that which is fought with arm and ammunitions.

All Ur Needs IT Report

  All Ur Needs is a chain of three shops located in two villages which is owned by two brothers. They also have an office over the larger two stores. The current system used by the brothers and staff is a manual paper based system except for some word processing and spreadsheets. The brothers have decided to fully implement a computerised system to gain all the benefits of IT. The aim of this report is recommending how the business should proceed with its expansion into the world of IT.Requirements for new system As the brothers have decided to change to a computerised system, specialist hardware and software will need to be recommended, purchased, installed, maintained and the staff will need to be trained including the brothers. The system should cover stock control and re-ordering, payroll, accounts and EFTPOS. Also the brothers want an online ordering system. A fully networked computer system will be required to allow data sharing, privacy, communication and internet connectivi ty.This will involve purchasing computers which are networked, networking hardware, selecting which network to set up. The network will also be over the internet so all three centres will be connected. Other hardware that will be recommended is eftpos machines to allow the business to take chip and pin. Software will also be recommended for stock control, accounts, payroll, and office software for general office duties like word processing. A web designer will be recommended for the business to move into online ordering.Lastly there will be a report on RFID’s explaining all the functionality and possibilities together with advantages and limitations. Networks and hardware The three centres will have to be interconnected to allow easy sharing of data, stock control and communication and any other business tasks. The main solution is to create a network using computers and a server. Also an internet connection will be needed to allow networking over a geographical area, in this case the third shop in the nearby village of Apenury.The business will need four computers, three for the shops and one for the office. These computers will not be expensive as the business does not need high performance computers except for the server, however as the brothers and staff don’t know much about computers it will be necessary to purchase installation and training which could be costly. Solution to hardware purchasing will be recommended along with justifications, the following hardware would be necessary to create a fully networked computer system.– Server: a computer or device on a network that manages network resources, the business will only need one lower power server as only a few user will be connected to the network – Processor: the processor is the brains of the computer, the processor is where most of the calculations take place and it is the most important element of a computer. The business would not need a high performance processor as they wont be performing demanding tasks, however the server may need a more powerful processor to manage the network efficiently – Ram: random access memory is a type of computer memory that can be accessed randomly.The business would only need 128 to 256 of ram to perform the day to day tasks of a business, however more memory would make the computer run more faster, memory can be easily be upgraded as the business grows – Hard drive: the mechanism that reads and writes data on a hard disk. The business would only need between 40 and 60 GB of hard disk space as they wont have large amount of data – DVD/RW: a re-recordable DVD format similar to CD/RW, the data on a dvd/rw can easily be erased and recorded numerous times without damaging the medium. The business would need dvd/rw to back up data if there is a disaster or data loss.– Monitor (tft): a type of LCD flat panel display screen, the tft provides the best resolution of all flat panel techniques. Fl at panel displays are quiet expensive, but it is recommended for the business as they are ergonomic. The business will only need a 15 inch size monitor. – Graphics card: a board that plugs into a personal computer to give it display capabilities. The business wont need a graphics card as it will come integrated with the motherboard and graphics cards are only need when running demanding tasks like multimedia software.– Mouse: a device that controls the movement of the cursor on a display screen. A standard mouse will come with the computer. – Keyboard: a standard keyboard will come with the computer – Hub: A common connection point for devices in a network. Hubs are commonly used to connect segments of a LAN. This will be required to connect all the computers to the server; this will come with the server. – Motherboard: the man circuit board of a computer where all devices connect to. The business won’t need an expensive motherboard, just th e one that is compatible with the processor.– Network card: an expansion card you insert into a computer so computers can connect to the network, there will be a network slot on the computers so they can be connected – Printer: it is recommended that the business get a laser printer as it is cheaper in the long run instead of an ink jet printer, they may need a colour printer because of graphs etc. printer can also be connected to the network so they can be shared. A network is a communication system, a collection of resources, objects and people.Any two or more interconnected computer systems can be described as a network. A network improves communications, share resources and there is more efficiency. It is recommended that the business use a metropolitan area network, this is where different sites are connected. This is because there is a shop is Apenury which needs to be connected. The two shops and office should be connected through a local area network as they ar e on one site. The type of network that is recommended is a client/server network where multiple workstations are connected to one or more servers.

Nordsee – the Different Fast Food Restaurant

The Different Fast- Food Restaurant (Case Study for Marketing Course) [pic] MK 300 Michaela Ouzka F03 B April 27, 2005 Summarizing the Facts: As Slovakia becomes an integrated European country, it is increasingly involved in globalization. As a result, many foreign citizens, Slovak business people, and professionals come especially to Bratislava for investment or for other reasons and obviously, as they spend more time in town, there is a higher demand for good quality restaurants.Nordsee is a non- traditional fast food restaurant; it offers quality sea food with self- service. Moreover, a part of the restaurant is a snack-bar for the busier people or for students and there also exists a sea-food store with delicate and fresh sea specialties for the more demanding customers. Nordsee is a German company which was established in 1896. Originally, it was a small firm that consisted of 7 steam boats and was fishing all kinds of sea-food in order to sell it in its own store as fresh as po ssible. Nowadays, this company is Europe’s No. sea-food restaurant with stores all over Germany (364 restaurants combined with snack-bars and stores), Austria and Switzerland due to its 100 years of know-how, its technology, and its outstanding product quality. State the Problem/ Opportunity: Other fast-food chains have already entered the Slovak market and did very well, as for instance McDonald’s or Pizza Hut. However, Nordsee differs a lot from these traditional high-sugar, high-fat burgers and low-carb pizzas. Its meals are very healthy, tasty, and even suitable for vegetarians.It these days, more and more people care about their weight and their lifestyle, and Nordsee can certainly help to reduce the people’s weight and to stay in shape. The main dishes in the restaurant are for instance salmon, shrimps, and many different kinds of sea-fishes, squid or lobster for attractive prices combined with salads, potatoes or soups and sauces. Slovakia represents a go od opportunity for Nordsee to expand to Eastern Europe. It provides low labor-cost and a still rather open market.The target market would be students (snack-bar), labor, professionals or business people (self-service restaurant), and the gourmets (store). The probably biggest problem would be the relatively high prices for the top-quality sea food and the competition from other already existing fast food restaurants. Analyze the Causes of the Problems: †¢ Problem No. 1: Relatively High Prices of the Products This is certainly true if we are speaking about top-quality lobster or salmon. But there are also other, cheaper products in the self-service store or in the snack-bar, as a part of a restaurant.As you can see there is a wide range of many different products and therefore of many pricing levels from cheap to affordable, but of top quality. An average salmon sandwich with salad and a tasty herb-sauce would probably cost just as much as a high-fat McRoyal. Which one would you chose? †¢ Problem No. 2: Competition Obviously there are already fast-food restaurants or baguetterias, but they offer almost no variety and they are incomparable with a Nordsee restaurant, as you sit down in a nice atmosphere and you eat the dishes with knife and fork, and not with your bare hands.You can also have a special fish-soup or a salad with shrimps if you chose to. It is a self-service restaurant; therefore, it wouldn’t take more than 15 minutes to eat a full meal. It would be completely innovative and that is why there would be no real competition in that sense. Of course it would be necessary to open such a store in some shopping center or in the city center of Bratislava where there are many potential customers located. Alternative Solutions: 1.Nordsee opens its own store in Bratislava and if it approves, other stores can be opened in Banska Bystrica or Kosice. Strenghts: Over 100 years of know-how, technology, excellent product quality Weaknesses: It is a German company and it does not completely know how to operate in Eastern Europe (lack of knowledge and experience) Opportunities: Number 1 self-service restaurant with sea-food in Slovakia Threats: Competition, too high prices for Slovak market 2. FranchisingStrenghts: Low risk-taking for Nordsee, other Slovak entrepreneurs invest their money and have better know-how of their domestic market Weaknesses: Nordsee has to provide them with their technology, their expertise and product supplying Opportunities: Nordsee receives payment from Slovak entrepreneurs and without much risk-taking it can become leading fast-food restaurant Threats: Entrepreneurs can stay profitless, Nordsee Company may have therefore damaged reputation, it can no more expand successfully on its own to other Eastern European countries . Slovak entrepreneurs open a similar store with other brand name on their own Strenghts: They do not have to pay Nordsee for franchising; they do not have to obey the standards and orders from Nordsee (independence) Weaknesses: They might not have the required equipment and know-how Opportunities: Opening a similar store but with a different product line and therefore a different, eventually lower pricing Threats: Competition from other, already existing fast-food chains, which are more organized and already experienced Recommended SolutionFranchising would probably be the most suitable choice in order to successfully expand to Slovakia. It would be inevitable to go to Nordsee headquarter in Germany to have a negotiation with the suitable persons to ask for a license to distribute their products and to receive their technology for the preparation of their food. After their agreement, it is necessary to pay for this license and for the equipment for the stores, as they are standardized and are therefore almost identical in every location. This would be called â€Å"niche-marketing†, as there is no other sea-food self-service restaurant in Slovakia yet.J ustification and Evaluation: Franchising would be the most effective choice, as I have worked out the 4 P’s (marketing mix): †¢ Product: Sea-food (fish specialties, shrimps, soups, salads, etc. ) †¢ Price: In a similar range as already existing fast-food restaurants in Slovakia (e. g. McDonald’s) †¢ Promotion: Advertising through TV-spots (depending on the extent of the promotion budget), billboards, flyers, free samples in the stores within the first week of the opening, newspapers, magazines, fitness centers, etc. Place: Bratislava’s city center, shopping malls, etc. (eventually Banska Bystrica and Kosice) To sum up, Nordsee has an enormous potential in Eastern Europe, especially Slovakia through franchising. It is evident that it would certainly do quite well under such conditions especially in Bratislava. There are still no, or just very few, good restaurants with high-quality food where you can eat within a few minutes. There would also be sp ecial offerings for small children with an exceptional dish with a little toy (such as the â€Å"Happy Meal† in McDonald’s stores).As you can see, the potential market is wide-spread and I am positive that Nordsee would definitely be a good alternative to all the fat pizzas and burgers that we all weekly consume with disregard to our health.

Compare and Contrast Essay: The Play Antigone and Harry Potter and the Prisoner of Azkaban Essay

The play Antigone and Harry Potter and the Prisoner of Azkaban are similar because, the characters in each have similar characteristics. They both have the same themes of revenge, social justice, and redemption. The similarities between these two show that Greek literature is still relevant in today’s world. The play Antigone is about Oedipus’ two sons both dying in battle, and one is given a proper burial and the other is left out in a field to be untouched by anyone. If anyone tries to bury him they will be punished by Creon. Antigone felt that her brother deserved to be buried and was going to take care of it herself, even if she would be punished for it. When Creon got news of Antigone’s actions he couldn’t believe his sons soon to be wife would do such a thing but he knew he needed to follow through on his word and punished her to death. People in the city did not agree with Creon’s decision to kill Antigone, so he decided to have her locked in a cave to suffer. There in the cave Antigone hung herself, when Creons son went out to find Antigone and found her dead he then killed himself. Creon decided that locking Antigone in a cave was also not the right thing to do so he sent out to get her, But they were too late and found them both dead. When Creon’s wife got news of her son’s death she too killed herself. Harry Potter and the Prisoner of Azkaban is about Harry’s third year at Hogwarts. News is going around the Sirius Black has escaped from Azkaban, looking for Harry. Harry is warned not to go looking for Sirius and that Hogwarts is not a safe place for him this year, Harry being Harry goes looking for Sirius Black late at night and ends up in trouble. The Play Antigone and the movie Harry Potter and the Prisoner of Azkaban both have themes of revenge in them. In the movie Harry Potter’s parents died when he was a baby, in the beginning of the movie Harry learns that Sirius has been in jail for the last twelve years because he was involved in helping with the killing of his parents. Harry is furious about this and wants Sirius dead or back in prison, when Harry finds Sirius he soon learns that Sirius had nothing to do with the death of Harry’s parents and that the person that did is still out there disguising himself as a rat. Harry and Sirius Find this rat named Peter Pedinger and have him killed for helping with the killing of Harry Potters parents and for making it look Like Sirius did it so he would be the one to go to prison. In the play Antigone revenge is shown through the deaths of Creon’s wife, son, and his sons soon to be wife. Creon is told that what he has done to Antigone is wrong and that bad things will happen to him if he doesn’t do something about it right away. Creon ignores this advice at first but then realizes he was wrong and goes out to get Antigone himself. When he arrives to the cave he is to late both Antigone and his son have killed himself. Soon after finding them in the cave Creon learns that his wife too has killed herself. If Creon would have done the right thing right away his family would still be alive. Characters that are alike between the play and the movie share many characteristics. Harry Potter is most like Antigone, they both like to do things they are told not to do, even if no one believes what they are doing is the right thing. They both would do anything for their family. Ronald Weasley is a lot like Antigones sister in the play, he never agrees with what Harry is about to do but in the end he always has Harry’s back. The character in the movie most like the chorus in the play would be professor Lupin. Lupin is most like a chorus because, throughout the movie he tells Harry of events in the past that lead up to the events in the movie, he also prepares Harry for what’s going to happen to him next. Without professor Lupin in the movie no one would understand why Sirius Black escaped from Azkaban and why he is looking for Harry. In the movie Dumbledore is most like the Gods in Greek literature. He runs the school and he always has a solution for everything. He makes sure that those who do good are rewarded and those who do bad are punished. In the movie Sirius has been found and is sentenced to death, Dumbledore knows Sirius is innocent and gives Harry the tools to go back in time and change the events that happened to save Sirius. This movie is about a wizard and his journeys as he goes to school at Hogwarts, but more importantly it shows that anyone can do the right thing, and two the struggles one would go through for their friends or family. A lot like the story of Antigone. She knew she would get in trouble if she tried to bury her brother but she didn’t care he was family and he deserved to be laid to rest, and Creon who swore as a king to sticking to his words, found that punishing Antigone was wrong and went to set her free. I always thought Greek literature was boring and useless, But this assignment let me see how much Greek literature has had an impact on today’s world. Almost every movie or book today has themes of love, hate, or revenge in them and those ideas first started in Greek literature.

Grief and Loss Essay

Losing someone or something we love is very painful. We may experience all kinds of difficult emotions and it may feel like the sadness will never let up. These are normal reactions to a significant loss. But while there is no right or wrong way to grieve —there are healthy ways to cope with the pain. Grief is a natural response to loss. It’s the emotional suffering we feel when something or someone we love is taken away. We may associate grief with the death of a loved one – and this type of loss does often cause the most intense grief. But any loss can cause grief, including: * A relationship breakup * Loss of health * Losing a job * Loss of financial stability * A miscarriage * Death of a pet * Loss of a cherished dream * A loved one’s serious illness * Loss of a friendship * Loss of safety after a trauma The more signifcant the loss, the more intense the grief. However, even subtle losses can lead to grief. For example, we might experience grief after moving away from home, graduating from college, changing jobs, selling our family home, or retiring from a career we loved. Grieving is a personal and highly individual experience. How we grieve depends on many factors, including personality and coping style, life experience, faith, and the nature of the loss. The grieving process takes time. Healing happens gradually; it can’t be forced or hurried – and there is no â€Å"normal† timetable for grieving. Some people start to feel better in weeks or months. For others, the grieving process is measured in years. Whatever grief experience, it’s important to be patient and allow the process to naturally unfold. (Bowlby 1977) In 1969, psychiatrist Elisabeth Kà ¼bler-Ross introduced what became known as the â€Å"five stages of grief.† These stages of grief were based on her studies of the feelings of patients facing terminal illness, but many people have generalized them to other types of negative life changes and losses, such as the death of a loved one or a break-up. The five stages of grief: * Denial: â€Å"This can’t be happening to me.† * Anger: â€Å"Why is this happening? Who is to blame?† * Bargaining: â€Å"Make this not happen, and in return I will ____.† * Depression: â€Å"I’m too sad to do anything.† * Acceptance: â€Å"I’m at peace with what happened.† If we are experiencing any of these emotions following a loss, it may help to know that our reaction is natural and that we’ll heal in time. However, not everyone who is grieving goes through all of these stages – and that’s okay. In fact, some people resolve their grief without going through any of these stages. And if we do go through these stages of grief, we probably won’t experience them in a neat, sequential order.(Parkes 1972) Kà ¼bler-Ross herself never intended for these stages to be a rigid framework that applies to everyone who mourns. In her last book before her death in 2004, she said of the five stages of grief, â€Å"They were never meant to help tuck messy emotions into neat packages. They are responses to loss that many people have, but there is not a typical response to loss, as there is no typical loss. Our grieving is as individual as our lives.† Instead of a series of stages, we might also think of the grieving process as a rol ler coaster, full of ups and downs, highs and lows. Like many roller coasters, the ride tends to be rougher in the beginning, the lows may be deeper and longer. The difficult periods should become less intense and shorter as time goes by, but it takes time to work through a loss. Even years after a loss, especially at special events such as a family wedding or the birth of a child, we may still experience a strong sense of grief. While loss affects people in different ways, many people experience the following symptoms when they’re grieving. Important thing to remember that almost anything that we experience in the early stages of grief is normal – including feeling like we’re going crazy, feeling like we’re in a bad dream, or questioning our religious beliefs. * Shock and disbelief – Right after a loss, it can be hard to accept what happened. Feeling numb, have trouble believing that the loss really happened, or even deny the truth. If someone we love has died, we may keep expecting them to show up, even though we know they’re gone. * Sadness – Profound sadness is probably the most universall y experienced symptom of grief. We may have feelings of emptiness, despair, yearning, or deep loneliness. We may also cry a lot or feel emotionally unstable. * Guilt – We may regret or feel guilty about things you did or didn’t say or  do. We may also feel guilty about certain feelings (e.g. feeling relieved when the person died after a long, difficult illness). After a death, we may even feel guilty for not doing something to prevent the death, even if there was nothing more we could have done. * Anger – Even if the loss was nobody’s fault, we may feel angry and resentful. If we lost a loved one, we may be angry at our self, God, the doctors, or even the person who died for abandoning us. We may feel the need to blame someone for the injustice that was done. * Fear – A significant loss can trigger a host of worries and fears. We may feel anxious, helpless, or insecure. We may even have panic attacks. The death of a loved one can trigger fears about own mortality, of facing life without that person, or the responsibilities we now face alone. * Physical symptoms – We often think of grief as a str ictly emotional process, but grief often involves physical problems, including fatigue, nausea, lowered immunity, weight loss or weight gain, aches and pains, and insomnia. The single most important factor in healing from loss is having the support of other people. People aren’t quite often comfortable talking about their feelings under normal circumstances, it’s important to express them when grieving. Sharing loss makes the load of grief easier to carry. Wherever the support comes from, it is important to accept it and do not grieve alone. It’s normal to feel sad, numb, or angry following a loss. But as time passes, these emotions should become less intense as we accept the loss and start to move forward. If we aren’t feeling better over time, or grief is getting worse, it may be a sign that grief has developed into a more serious problem, such as complicated grief or major depression. The sadness of losing someone we love never goes away completely, but it shouldn’t remain centre stage. If the pain of the loss is so constant and severe that it keeps us from resuming our life, we may be suffering from a condition known as complicated grief. Complicated grief is like being stuck in an intense state of mourning. We may have trouble accepting the death long after it has occurred or be so preoccupied with the person who died that it disrupting daily routine and undermines other relationships. (Simons 1979) Symptoms of complicated grief include: * Intense longing and yearning for the deceased * Intrusive thoughts or images of your loved one * Denial of the death or sense of disbelief * Imagining that your loved one is alive * Searching for the person in familiar places * Avoiding things that remind you of your loved one * Extreme anger or bitterness over the loss * Feeling that life is empty or meaningless Every person is individual and deal with grieving process differently ,however some people experience high level of distress which brings them to see the counsellor. (Stroebe,Schut & Stroebe,2005)People seeking counselling would quite often come for help with thoughts, behaviours, feelings or ability to coop. Sometimes grieving person realizes that counselling is the way to go sometimes family or friends would recognize the symptoms and recommend counselling to the grieving person. In both cases it’s counsellors responsibility to help the survivor to adapt to the change. There are certain principles and procedures than counsellor should follow to help client work through grieving process and come to a good outcome. 1, Actualize the loss Talking about loss may be very difficult for client. This can be encouraged by counsellor by asking appropriate questions: when this happened, how this happened, who told you about it, where were you†¦ some clients would need to go over and over it in their minds before they can be fully aware that it has happened. There is not a time scale for this and counsellor will have to follow clients own pace. Counsellor is in this stage clients listener and can facilitate the growing awareness of the loss and its impact by encouraging to verbalize current and past memories of the deceased. 2, Identify and experience feelings Many clients come to counselling as the are worried about what they are feeling. Some feelings can be very confusing and problematic such as anger ,guilt ,helplessness, loneliness, anxiety. Counsellor’s role is to ensure client that all these feelings are natural and are part of grieving process and help them to acknowledge these sometimes negative feelings. It is important not to leave client with negative feelings but to help them find balance between the negative and positive feelings as focusing on negativity may put client in the risk of complications in the bereavement and make them  suitable for medical treatment(Neimeyer 2000) 3, Assist adapt to the loss To achieve this counsellor may use problem solving approach. What are the problems that client is facing and how can this be solved? Counsellor can help to learn effective coping skills help with self esteem if needed .Good judgement of situation is necessary as during acute grief there is an increased risk of maladaptive response. 4, Help find meaning in the loss The specific ways in which people find meaning-strategies such as â€Å"there’s a spiritual order to the universe†,†she drank too much†,I needed to learn something†-may be less sailent than the process itself .In other words,the ability to reascribe meaning to a change world may be more significant than the specific content by which that need is fulfilled.(Schwartzberg and Halgin 1991,p.245) Finding meaning in loss is one of the goals of counselling. The process can be as important as the meaning. 5, Facilitate emotional relocation By this counsellor can help client find a new place in their own life which will help them to move forward with life. Some people don’t need any encouragement but there are many who do. Especially with loss of loved ones people are tended to feel that if they will move on it will dishonour the memory of the deceased or no one will ever fill the place of lost one. Counsellor can help client to realize that this is true to certain extend but it is all right to live and enjoy their own life. 6, Provide time to grieve Grieving requires time and every person deal with loss differently. Client may be going backward and forward in grieving process and counsellor is there to allow as much time as client needs. Sometimes family and friends seem to the grieving person as â€Å"they don’t understand† â€Å"they keep telling me what to do† etc. Counsellor can help interpret to family members that grieving person needs to accommodate to the loss. There is also a critical time periods which for grieving person is more likely to be difficult to coop with. This would be anniversaries, birthdays ,Christmas and holidays. It is advised to make a note of this dates as grieving person would often  need extra support .If these critical dates come after counselling treatment has finished it is advised to make an arrangements to contact client. 7, Allow for individual differences Grieving process has a wide range of behavioural responses and has strong individual differences in the intensity of reactions, pain ,length of time (Schvartzberg&Halgin,1991) Counsellor can help to explain these differences to the family as sometimes they expect everyone to grieve the same way. Of course client’s ethnicity, religion, upbringing and beliefs play major role in the process and counsellor has to be familiar with these factors. 8, Examine defences and coping styles When rapport between client and counsellor has developed clients are more willing to discuss their behaviour. Some of the coping styles can be dangerous( alcohol and drug abuse) and not making adjustment to the loss. Counsellor has to be alert and inquire about this as heavy drug or alcohol use can intensify the grief and depression. As a general rule, normal grief does not warrant the use of antidepressants. While medication may relieve some of the symptoms of grief, it cannot treat the cause, which is the loss itself. Furthermore, by numbing the pain that must be worked through eventually, antidepressants delay the mourning process. Counsellor can help with active emotional coping which seems to be most effective way to deal with bereavement. This techniques includes using humour ,reframing and redefining difficult situation. 9, Identify Pathology and refer In some cases counsellor may recognize a pathological difficulties in client’s behaviour .Some people will not be able to coop and will continue to struggle. This can develop to some type of complicated grief. .In this case counsellor will have to refer client for different type of psychotherapy. Left untreated, complicated grief and depression can lead to significant emotional damage, life-threatening health problems, and even suicide. To summarize grieving process is natural reaction to the loss It is personal highly individual experience. There is impossible to set a time scale or ask when grieving process is finished. Bowlby(1980) and Parkes (1972) both say that grieving is finished when a person completes the final  phase of restitution. There is a sense in which grieving can be finished when people regain an interest in life, feel more hopeful and adapt to the change. In lots of cases grief counselling is helpful but as a therapists we have to accept that not every grieving person needs counselling and for those who do need it counselling has to be customized as grief is unique to each individual ( Neimeyer,2000) References: Bowlby,J.(1980) Attachment and loss ,New York:Basic Books Kubler-Ross,E.(1969) On death and dying. New York:Macmillan Neimeyer,R.(Ed).(2001) Meaning reconstruction and experience of loss. Washington D.C :American Psychological Association Parkes,C.M.(1972).Bereavement:Studies of grief in adult life.New York:International University Press. Sanders,C. (1989 ) Grief:the mourning after.New York Wiley Worden,W.J.(2009) Grief counselling and grief therapy.A handbook for the Mental Health Practitioner New York: Springer Publishing Company