Ethics Awareness Inventory Analysis Essay

The Ethics Awareness Inventory (EAI) is a test created by the Williams Institute of Ethics and Management to provide individuals with a general approach towards ethical issues. This test broadly categorizes your profile in four categories namely, character (C), obligation (O), results (R), and equity (E). This paper will discuss my EAI profile, and how the results apply to my professional and personal development. In the end, I’ll also explain how my educational experience has affected my ethical thinking. According to the Ethics Awareness Inventory test, I’m most closely aligned with character, and least closely aligned with equity. This means that I’m a person that believes that having a good moral character is more important than achieving the results or completing their obligation. I believe that honesty and integrity are the most important characteristics of a ethical person. I look beyond people’s actions, and look deep into their character to decide whether they are ethical or not. I also believe that there are some standards regarding right and wrong, and that everyone is fully aware of them. They just need the proper willpower to act upon them. My EAI test also shows that I value obligation rather than results, which implies that I look into the best interests of the company, and don’t really consider the consequences of my action. I treat everyone like human beings and give them respect, rather than looking at them as means to an end. It also implies that I’m a team player. My EAI score also suggests that I believe that an ethically and morally correct decision shouldn’t necessarily be popular. In fact, most of the decisions I make are unpopular in the masses, and I think that is a measure of great character to stand up against a crowd. Regarding my professional and personal development, I always ask my self three questions when faced with an ethical dilemma: is it right for me; is it right for the company; and is it right for the customer? I believe that a decision should be in favor of the customer and the organization as well. I always look for a win-win situation when faced with a problem. Another way I solve my ethical dilemmas is by looking at the character of the person and the intention behind it. When I feel strongly about an ethical decision, then I ignore the rules and make the decision based on the person’s character. Lastly, I consider that my educational experience has tremendously affected my ethical thinking. When confronted with an ethical dilemma, I’m able to analyze the situation calmly. Furthermore, through my learning experience, I’m able to value the diversity and appreciate the opinions of others. By appreciating the point of others, I’ve been able to successfully avoid and/or solve conflicts. Furthermore, my educational experience has helped me increase my awareness about the choices I have regarding making decisions. I’ve learnt that I’m not right in every situation and that it’s better to be more flexible when dealing with other people. In conclusion, I believe that it’s extremely important for every individual to understand their ethical inclinations. Although there are no right or wrong answers in the test, I believe that by taking this test a person is better equipped to defend his personal and ethical decision. Furthermore, a person is better able to understand himself and his values. Reference University of Phoenix. (2010). Ethics Awareness Inventory. Retrieved November 30, 2008, from University of Phoenix, Week Two, rEsource. GEN480—Interdisciplinary Capstone Course Web site.

The King and His Role in Ancient Egypt

Janelle Richardson Professor Ogden Goelet Ancient Egyptian Religion First Paper 4/8/13 The King and his role During the times of the Ancient Egyptians there were many beliefs that the Egyptians stood by, one of which being the ideal of polytheism. The Egyptians live in a spiritual free reign. Although they tend to follow the beliefs of the community that they lived in and around, they were for the most part free to worship and practice whatever they may with whatever God they felt right.Another belief the Egyptians held onto was the belief in kingship and order, â€Å"Maat†. The construct of Kingship during the times of the Ancient Egyptians was crucial to the unification of the Egyptian people. Through his associations with the Gods he was expected to keep the order or rather ma’at of the land, which was inhabited by the Egyptian people. The king was responsible for keeping the peace and amongst the people and the land both figuratively and literally. The king was task ed with protecting the people from potential attacks from foreign lands.But perhaps most importantly the King served as the median between the people and the Gods. They were therefore expected to make offerings to Gods that would suffice to their needs as deities, pleasing them and placing the king and thus his kingdom, his land and his people in good favor with the Gods. This was crucial because this meant that the Gods have blessed the land that the Egyptians harvest on assuring lasted nourishment, the king had to feed his people, and if he alone managed to please the Gods on behalf of him and his people he was able to accomplish just that.But we can’t forget the idea that when the people are happy the king is secure. All of the positive exchanges between the Gods and king were important in securing a pharaoh’s kingship and ultimately giving them the opportunity to create and secure a dynasty for a longer period of time. This is an important idea when discussing the topic of the development of Religion in State. Equal to the construct of kingship, religion and ritual were a vital part of the Egyptian culture, thus a vital part in their unity, especially during times of tribal strife and war.Also key in the formation of religion is the Egyptian’s obsession over death, which could leave a dark air about the culture as whole, but the idea of an after-life, life after death was brought to the Egyptians through the image of Gods. The Egyptians created a world of polytheistic ideals and rituals that reflected their beliefs â€Å"Egyptians believed dated back to the time when gods ruled on earth, and by the â€Å"law† laid down by the King, their son and earthly representative. † (Cerny 35).So being that the relationship that the Egyptian people had with the Gods and their importance in the limiting of chaos in their world the ideal of the King’s divinity was key for the survival of society and perhaps the sanity of society as well. â€Å"Egypt was the first large â€Å"nation state,† with a culture virtually restricted to that state, and thus was very self-contained†¦ in which kingship was an unquestioned presupposition of social order—indeed order was hardly conceivable without it. † (Baines, 2).The King’s responsibilities stretched as far as the prevention of the collapse of their Egyptian state. Of course it was important to every Egyptian to be responsible for themselves and do their duties unto the land as the Gods may have it and they praised and celebrated and communed because of these rituals and these practices. But in these times, even if an Egyptian works as hard as he can consistently to please the Gods on his own if the king falls short of his duty as the Divine middleman, the Egyptian’s harvest may not bloom crops sufficient enough to feed themselves of their families.The King as a Divine Creature Although out of the archives and data that has bee n collected over the past decades about Ancient Egyptian, the evidence that shows the King as being an actual divine being of the Gods, usually an incarnation of a particular God or sometimes a mosh of multiple Gods the King was scene by the people as divine and a direct creation of the Gods, therefore the only person with the ability to be in communication with the God. The sun-god we are told elsewhere had appointed hum ‘to be shepherd of this land, to keep the people alive†¦in theory he was the officiant in every temple in the land†¦and every religious ceremony and ritual was in a sense a royal ritual. † (Fairman 1958, 76). The Egyptians also believed the Kings, if they weren’t to fail and disgrace themselves in the eyes of the Gods, received a different treatment after death.The afterlife of a king wasn’t thought to be the same as one of an Egyptian civilian, rather the Egyptian people believed that after the death of the kings cross over to t he worlds of the divine, some believe that they become Osiris in the afterlife. The king This idea is seen in many of the art pieces made by the Egyptians that referenced kings after their deaths and their relationship to the Gods, or in a lot of cases a particular God (For example: The God Horus).Whole tombs at the highest level of grandiosity and tribute were made for kings after their deaths. Many rituals were had for the kings before and after their passing including the kings initial coronation which involve d the ‘selection of the new Sacred Falcon, which was effected by Horus by means of an oracle†¦special hymns were sung, one greeting the New Year†¦ and the second being concerned with ensuring the protection of the Sacred Falcon’ (Fairman 1958, 80).It was believed that the spirit of Horus enters the king at the coronation and guides the king along the path of maat. Then when the king died his spirit was merged with Osiris ‘from where he could gui de his successors’. The King was key in the lives of the Egyptians. The King had a foot in both worlds, the secular and the spiritual, or rather the sacred, which were treated as one in the same thing by the Egyptians, at all times. The King was the religious leader and the law book simultaneously.The Kings was seen as a representation/manifestation of God in a flesh and completely mortal carcass that served the God King for as long as they are to rule until their time to go and take part in their after-life begins â€Å"The king, it is true, interprets the evidence, translating radiation and motion in terms of religious meaning, answering them by cultic action and speaking to a God who expresses himself in a strictly ‘heliomorphic’ way† (Assman 1989, 68). Even the Pharaohs ritual vestments were designed to show his power.The symbols of the gods were the king’s tools of office. The crook, to reward the innocent, the flail, to punish the guilty, show ing his authority to rule the two-lands, and the Ureaus Cobra or Eye of Ra seeing all that the Pharaoh did, good or evil. (Humphries). The Kings was responsible for keeping order or Ma’at , the rule of order over the chaos that the Egyptians thought was waiting to sheath the world, at any moment without the guidance of the Gods and the usefulness of the King.The focus was on balance, the people; the Egyptians themselves were inclined to honor the God’s along with the King by living a life of obedience and balance so that they can rest assured that all will be well, they have pleased the Gods and they shall not be punished for any wrong doing. The king’s notional strength came from the support of the gods and as long as this was maintained no ill could befall the country.There is little denying that the Egyptians didn’t believe that their kings weren’t in part Gods themselves as represented by most of their art and writings. But this system that the Egyptians became so accustomed to held the potential to cause problems for the king. The key to life lived in balance is Maat but once this was lost, however, the kingdom was thrown into turmoil until a new strong king, who had the support of the gods, took the throne. The Kings and the Egyptians found out that the Gods aren’t always pleased.The Integration of the Church and State and the Problems that it caused the King The Pharaoh was seen as the emissary of the gods and life was good as long as the religious rites were performed and maat was maintained, but what happened when maat wasn’t contained? What problems arose for the king then, when something hasn’t lined up with divine order? Though I stress the importance of the king in Ancient Egypt, we can’t forget that not everything always went so smoothly for the Egyptians and those who ruled over them.Perhaps one of the most obvious drawbacks to being a king endowed with such divine responsibility is if and when the Gods were not perceived to be happy whether specifically at the king’s actions or the actions of his people, the state of the king’s position in his kingdom comes into question and under fire. These occurrences however, might have helped balance out the Egyptians belief of the God like ways of being for the king. The King is mortal and fallible, after all, the king is still human.This ideal is showcased in a lot of the literary texts of the New Kingdom, â€Å"Many different types of human frailties and weaknesses characterize all the figures in†¦The Contendings of Horus and Seth† (Wente 1972c, 108-126 [translation]; and Lichtheim 1976, 214-223 [translation]), â€Å"The gods were anthropomorphized from an early period in ancient Egypt’s history (Hornung 1982a, 105-107), and their portrayal both in figures and in text clearly is humanized. They have family problems. They bicker. They display moods (Silverman 1995, 53-54).In other words they’re human, just as they were and were witnessed to be in life outside of their association with the Gods. Conclusion Was the king divine? It’s obvious now that the Egyptians without a doubt believed in the divinity of their king, some might even say that that belief was necessary for the survival of the Egyptians I would say that by definition and according to what most of society today thinks of to be ‘divine’, the answer is yes and no, the king wasn’t actually divine in the sense that he possessed magical powers that directly affected those around him and his people, or in the sense that the king was actually just God.But in accordance to what I believe as a member or today’s society and from what I know of the Ancient Egyptians and their beliefs, I think that the king was divine, but I believe that by the same nature of the king being divine, so was every other Egyptian that lived during the time. Now this is simply my opinion and lin es up directly with my personal beliefs in God, but in a less personal explanation, the presence and usefulness of the King in relationship to the Egyptian people and the order of the Egyptian world, served as a very sturdy backbone in the Egyptian society.Footnotes: The silence of the god who expresses himself visually is balanced by the ‘voice’ of the king which plays such an important part in the inscriptions. The king is the ‘speaking god’, spreading truth (Maat) upon earth as the Aten Spreads light and life. Sources and Bibliography Assmann, J. , â€Å"The Name Formula,† in The Search for God in Ancient Egypt, D. Lorton, trans. (Ithaca, NY 2001) 83-110. Bell, Dr. Lanny. â€Å"Montclair State University. †Ã‚  Divine Kingship in Ancient Egypt -Mythology and Iconography. N. p. n. d. Web. 08 Apr. 2013. . Cited for information on Horus Cerny, J. ,, â€Å"Egyptian Oracles,† Chap. 6 in R. A. Parker, A Saite Oracle Papyrus from Thebes (Pro vidence 1962) 35-48 Dunn, Jimmy. â€Å"King Ramesses I, Founder of the 19th Dynasty. †Ã‚  King Ramesses I, Founder of the 19th Dynasty. Tour Egypt, n. d. Web. 08 Apr. 2013. . Fairman, H. W. â€Å"The Kingship Rituals of Egypt,† in Myth, Ritual and King ship: Essays on Theory and Practice of Kingship, S. H. Hooke (Oxford 1958) 74-104 Hornung, E. , â€Å"The Pharaoh,† Chap. 10 in S. Donadoni, ed. , The Egyptians (Chicago and London 1997) 283-314. Hornung, E. , â€Å"History as Celebration,† Chap. 8 in Idea into Image (New York 1992) 147-164. Humphries, Ken. â€Å"Egypt: Was Pharaoh Divine. †Ã‚  Egypt: Was Pharaoh Divine. N. p. , n. d. Web. 08 Apr. 2013. Used as a study source Silverman, D. P. , â€Å"The Nature of Egyptian Kingship,† in Chap. 2 in D.O’Connor and D. P. Silverman, eds. , Ancient Egyptian Kingship. Probleme der Agyptologie 9 (Leiden 1995) 49-92. Lichtheim, M. â€Å"Stela of Sehetep-ib-re,† Ancient Egyptian Literatur e I (Berkeley 1975) 125-129. Teeter, Emily. â€Å"Festivals. †Ã‚  Religion and Ritual in Ancient Egypt. Cambridge: Cambridge UP, 2011. 56-75. Print. Wente, Edward F. , and Robert A. Oden. Response to Robert A. Oden's â€Å"‘The Contendings of Horus and Seth' (Chester Beatty Papyrus No. 1): A Structural Interpretation†Ã‚  Chicago: University of Chicago, 1979. 105-07. Print.

Practical Wisdom

First Book Review Schwartz, B. , & Sharpe, K. (2010). Practical Wisdom: The Right Way To Do The Right Thing. Riverhead Books. New York. Summary Schwartz and Sharpe present an interesting array of examples of how there has been a demoralisation of the medical, legal, educational and financial institutions. Where efficiency, accountability and profits become the driving force of organisations, the authors argue this causes a corruption and demoralisation of practitioners where they become discouraged from getting the balance right.The authors suggest we take refuge in rules however the rules keep us from understanding what we are doing. They share how some conscientious professionals who no longer find it possible to practice their profession following the rules and incentives set, have practically applied their knowledge to facilitate a more humane way of practicing which the authors label as practical wisdom. Review The authors refer to what Aristotle named â€Å"phronesis† (p ractical wisdom) which is obtained through learning from experience and applying to new situations. Rules and incentives, sticks and carrots† will not create wisdom. Finding practical ways to apply contextualised knowledge takes courage to question conventional thinking or practices. Practical wisdom as highlighted by the authors is like an antidote to both rules and incentives: it appeals to good judgement and responsibility. This cannot be taught but gained through experiences where these experiences increase awareness and promote critical thinking: encouraging one to examine and assess for themselves â€Å"the right way to do the right thing. In the book an example is given whereby a cleaner was accused of not cleaning the hospital room by a patient’s father even though he had done so. The cleaner chose to not engage in an argument and exercised wisdom about the consequences of holding onto his â€Å"rights† and he just went and re-cleaned the room . Knowing when to exercise this wisdom is at the heart of what the author’s discuss. The author’s encourage you to self-reflect and think more consciously about what you do.Reading some of the examples in this book where practical wisdom was exercised, reminded me of something I once heard: â€Å"in any situation you can choose to be right or kind†. This comment had a visceral impact on me and gratefully comes to mind at times where I am reminded about the way in which I can choose to act in a given situation. I believe this is what the authors are encouraging. I did not learn anything new from this book but it was a great reminder of wanting to be a ‘good person’ in all relationships and encounters and encouraged me to be more mindful of my choices and the impact of my actions.

Tituba, Black Witch of Salem: Oppression and Feminism

It is because of this that the most prominent themes of this novel to me are hat of oppression and feminism, which I find to be constantly tied together throughout the novel. Tuba, as well as many other female characters in this book are constantly pushed around and abused simply because they are women. It seems like anytime a women in this novel tries to defend her rights as a human being they are punished for it In the most extreme ways. Tuba's mother Bean Is the first example we see of this type of oppression.As I have previously stated Tuba is a child of rape and it is because of this that Bean has always been distant from her daughter. Bean was a beautiful woman and this tatty gets her unwanted attention from her owner who attempts to rape her. Bean defends herself and fights him off and it is because of this that she is hung and killed. This is where you truly see how being a woman during this time seemed to be a curse because of how little respect and compassion women received from men. Bean Is treated Like she has no rights at all.She is treated Like a piece of property who is supposed to do what she is ordered to do no matter what it is. Simply because Bean decided to defend her rights not only as a woman, but as a human being she is executed. This is one of the reasons why I feel feminism and oppression are constantly linked in this novel, Bean tries to defend herself from not only being raped but from being raped in front of her daughter and has to pay the ultimate price for It. The second a woman tries to stand up for herself she is shutdown Immediately and refused her right to a voice, freedom, and respect. N page 6 Tuba states, â€Å"My mother sorely regretted that I was not a boy. It seemed to her that a women's fate was even more painful than a man's. † When you read this novel it is unfortunate how true that statement proves to be to Tuba and several there women. Women of this time lived in constant fear of the men in their world. When T uba meets John Indian, the spirit of her mother and Mama Way warn her not to fall In love with him or any other man. On page 14 Mama Way tells Tuba, â€Å"Men do not love. They possess. They subjugate. † It is in that moment when you see the first hint of feminism in the book.Mama Way and Bean see that a woman does not need a man and that Tuba should have pride in her independence. To me they seem to act as Tuba's conscience, as if she knows what they are saying to be true but she cannot help but fall into temptation. If only Tuba had listened her future men around them. They give up their own independence for the companionship of a man, which is what Tuba does with John Indian. The men in this novel control the women and the women live in fear of not only the men themselves, but of the men leaving them.There is no sense of power for women without a man by their side. An example of this is Elizabeth Paris' constant fear of her abusive and terrible husband, Samuel Par's. On pa ge 38 Elizabeth shows her fear in a conversation with Tuba, are most fortunate if you believe that a husband can be a pleasing companion ND if touching his hand does not send shivers up your spine. ‘ There she stopped as if she had said too much. † It is this fear that bonds Tuba and Elizabeth giving Tuba her first real bond with a woman other than her mother or Mama Way, which in turn gives her a small sense of comfort.The most prominent character for feminism and oppression in this book is Hester Preen, Tuba's cellmate and the star of the book The Scarlet Letter. I find that Hester is a symbol for feminism and a reminder for Tuba that she does not need John Indian, nor any other man for that matter, to make her strong. Hester is a strong minder of the hardships that women have to face and the consequences of not abiding by the rules that the men have set up for them. She rejects all the ideas that are forced upon women in society, even how women are named.During Hester and Tuba's discussion it dawns on Tuba, â€Å"She was yet another case of a victim being branded guilty. Are women condemned to such a fate in this world? † (page 98). Hester Preen stands as a symbol for feminist thought, hope, and equality for women. The Salem Witch Trials are responsible for many innocent women's deaths. During these trials so many women were wrongfully accused of practicing witchcraft and hey were never even given the chance to defend themselves. All it took was one doubt and the women would be executed.The Salem witch trials took away all the rights of the women accused and stripped them of their voice. Oppression and feminism are constantly butting heads throughout this book. When feminism begins to rise there always seems to be a man or an obstacle waiting to tear it down again. A woman during this time was forbidden from fighting the restraints that were constantly against them. Women were property and had no real rights in the eyes of a man, especial ly a black woman. Tuba faces many struggles during her time. Everything seems to work against her and force her into a world of darkness, tragedy, and despair.Unfortunately Tuba was one of many women who lived in a world ruled by man's law. There was no choice other than to abide by those laws or pay the price with their lives. Unfortunately throughout this novel that is what happened to almost every woman, starting with Bean, then Hester, then the women of the witch trials, and finally Tuba herself. Feminist rights Just simply did not exist in this time but it is the fearless women like the ones shown in this novel that I believe are the reason women have the rights that they do today.

The Female Role in a Male Dominated Society

Women are sometimes undermined by the culture in which they live in. Only recently have they begun to be looked at as near equals to men and given a voice. Still, in some countries women may be pushed aside and left without a say in important decision-making. In the momentous novel The House of the Spirits, by Isabel Allende, the wife of each generation is a matriarch in her family. Individually they rise above cultural trends, and their husbands or lovers, to exercise the fact that women are important. Women can be as powerful as men, even in a male-dominated society. This is why Nivea, Clara, Blanca, and Alba make their voices and actions heard during difficult times in a developing country. American women were willing to go to extreme lengths to make their voice heard and receive the right to vote. Their efforts did not go unnoticed. News articles stated that â€Å"Their issues are legitimate and cut across socioeconomic and party lines,† (Brenner,1-2) and that the Suffragist’s would be willing to hold an all night vigile to make sure their right to vote was no longer delayed(New York Times, 1). The House of the Spirits takes place in Chile during the 1900’s. The story begins in the Del Valle household. Nivea is the current matriarch. She is a firm believer in women’s suffrage and equality. Nivea was the first woman of the novel to display her affection towards the underprivileged. She stood on crates and boxes to preach to the hard-working women wearing rags and working in factories that paid next to nothing. She brings Clara along with her after discovering that her family does everything they can to avoid Clara’s clairvoyant powers. Nivea and her suffragette friend inspire Clara at a young age to understand and grasp the absurdity of the issue. Her trends are absorbed by the following generations of women in her family. Esteban Trueba is Clara’s husband, an angry man who is violent to his many workers and doesn’t take rule from anyone. His success and authority of Tres Marias, his father’s old hacienda, turned him into a tough skinned man that not many people had control over. His mother’s death causes him to, one day, look for a wife. Esteban decides to go to the Del Valle house and inquire about a daughter able to marry him. Nivea offers him Clara, her last available daughter (88-89). Clara instantly has a power over Esteban. Her laugh and her smile are astonishing to Esteban Trueba, her beauty takes over him and he decides to marry her (90-91). Though Esteban is a dominating character he finds that he is unable to control Clara. I wanted to possess her absolutely, down to her last thought, but that diaphanous woman would float by me like a breath of fresh air, and even if I held her down with my hands and embraced her with all my strength, I could never make her mine. Her spirit wasn’t with me. (Allende, 177) Clara’s place as Esteban’s wife, and only love, capture him completely. She was the only person that could influence him and the only person that he would listen to. At one point he even changes the currency used on Tres Marias, a territory forbidden strictly to Esteban Trueba’s rule, because Clara feels that it would be nicer for the tenant’s to have a form of paper money. Esteban indeed stops handing the tenant’s pink slips and begins paying them with real money (178). Blanca and Alba are mother and daughter, both who have lovers involved in a revolution against the Conservative Government.

Indelible Memories Essay

First and foremost, I would like to state that I enjoyed most of Chapter 3-Memorable Moments†. At the same time, if I had the opportunity to depict the contents of this chapter, I would make some minor adjustments. First, what would I keep from chapter 3 and why? What is significant and imperative for students to read, discuss, and respond to? Then, what would I add that I believe is important and interesting? Finally, would I take out anything and why? Most of this chapter would stay intact because these essays and photographs inspired many responses from my classmates. Due to the responses, we were provided with openings for discussions. Therefore, I would conserve everything up to,† The Photograph† by N. Scott Momaday, page 252-254. Also all the context from â€Å"The Photograph† until, the essay by Frank Fournier would be preserved. I feel all of these photos and essays have meaning that we all can relate to and not just a few. They all provided that we think out of the box. In addition, these visual and written texts required that we opened our minds to different perspectives than our own, which is very important because it inspires us to want to know more. Even though I would safeguard most of the works in the chapter, I would insert the speech, â€Å"I Have a Dream† by Martin Luther King Jr. This particular declamation is very inspirational and marks a very important turning point in our history. Next, I would have an essay on the ratification of the Nineteenth Amendment to the United States Constitution. Being a woman myself, I am very grateful for this amendment. Another, the story of Anne Frank and her diary, which would include her first and last excerpts, would express the extent and importance of her indelible experiences during the Holocaust. Finally, the last to be injected would be photos from hurricane Sandy and the Derecho Storm that swept across the Eastern U.S to enhance the more current times. On the other hand, I would remove a few passages from chapter 3, such as â€Å"The Photograph†by Momaday. For some reason, I did not find this essay to be very interesting nor did it inspire the participation of the class. Another piece to be extracted would be on pages 594-596. I was not in class the day it was discussed, but my perception was that it just was not necessary. The last items to get rid of would be the additional war photos on pages 656-661, to give way to current events. As has been noted, there are very few things that I would change from the chapter â€Å"Memorable Moments†. There are already a lot of significant memories in this chapter, but only a few that I did not take a liking to. I believe interest and relation to certain subjects and photographs are the building blocks to open up the mind. Lastly, the changes are also important to keep up with current events.

The various exit strategies that investors may use and the Essay

The various exit strategies that investors may use and the implications for commercialization - Essay Example The exit strategy of the investors is in line with the objectives of the organization and the plans for future growth (Mayo, 2010). The various methods of liquidating the stakes of the company include issuance of the Initial Public Offerings, Merger and Acquisition, Sell-out of the company and transfer of shares to another family member. The exit strategies of the investors are also influenced by the objectives of commercialization that requires attaining the best price for exit of the investment position. Exit strategies used by investors The majority of the stakes in an organization are held by the shareholders who have invested in the companies for future growth with an objective of the maximization of wealth. The attraction of investors by the organization depends on the provision of exit strategies provided to them. The exit strategies of the investors provide them with the opportunity to liquidate their investments in the companies in terms of converting their shareholdings int o cash amounts. The exit strategy of the investors falls in the same line with that of the organization which demands a higher market price against the prevailing intrinsic value of the stocks (Butler, 1993). The investors may be institutional investors or venture capitalists or angel investors who own the equity of the business from the time of start up. The investors look for a high return from the investments and an exit strategy over a period of 3 to 7 years. The exit strategies of the investors revolve around the management decisions of issuance of IPO of the company, entering into the process of the mergers and acquisitions, sell out of the company stakes or hand-over of business to another member of the family. The companies look to issue Initial Public Offering by selling the shares held by the held by stakeholders to the public for trading in the public stock exchange. In the process of issue of shares to the public, the investors would be able to liquidate their position a nd exit their position of investments (Northcott, 1992). When the investors sell a part of the stake, the investors loose their ownership control over the decisions of the management. In cases where merger and acquisition takes place, the buy out of the company by another larger player would enable the investors to exit their position of shareholdings in the company. In the process of merger and acquisition, the stocks bought by the acquiring company make provision for the investors of the acquired company to exit their position of investment. In case of sell-out of the company to another player in the industry, the existing investors would be able to cash out their investments in the company. The handover of the management to another family business could also be an exit strategy for the investors in order to cash out their investments. Implications of commercialization The aspect of commercialization has significant implications on the exit strategy of the investors. The various c onsiderations from the point of view of commercialization are the time of exit for the investors from their position of investment, the target group to which the stakes of the company should be sold and the method of exit preferred by the company. The objective of commercializat

The Search for 100 Million Missing Women Essay Example | Topics and Well Written Essays - 500 words

The Search for 100 Million Missing Women - Essay Example This includes preference for boy babies in a patriarchal society, leading to female infanticide; neglect of baby girls in terms of care, nutrition and education; trafficking of adolescent girls through prostitution. Sen argued that all these factors combined to create a disparity of 100 million missing women in Asia. Although the reasons given by Sen are true, they only account for 50 million missing women. Looking to explore this statistical void, other economists took interest in the problem. One such was Emily Oster, who pursued the link between Hepatitis B occurrence and Asia's missing women population. By perusing reliable repository of medical statistics from the region, Oster was able to establish a definite link between Hepatitis B incidence levels and sex ratio in India, China and Pakistan. Backed by reliable statistics and a provable thesis, the finding has altered conventional wisdom. In this case, Oster's finding corrected and expanded Amartya Sen's stated reasons for ske wered sex ratio. At the core of the finding's success is the absence of 'n of 1' patterns in the data. As Oster's own personal history as a prodigious child shows, discounting exceptions to the rule is an important aspect of proper scientific research.

Proportional Representation Essay Example | Topics and Well Written Essays - 1250 words

Proportional Representation - Essay Example It took different shapes in different countries. While examining its relevance in Canada, one must analyze its nature in some countries like United Kingdom and Germany. MMP is partially implemented in United Kingdom and is commonly known as the additional member system (AMS). Similarly, in Germany it is called as personalized proportional representation. Different theories emerged during last five years regarding the pros and cons of mixed member proportional voting system. However, it is relevant in the present context to examine the views of some authors like John L. Hiemstra, Harold J. Jensen, Christopher Kam, Mark Charlton and Paul Barker regarding the prospects of implementing mixed member proportional representation in Canada (Mark Charlton and Paul Barker. 2005). John L. Hiemstra and Harold J. Jensen opined that the implementation of mixed member representation system certainly benefits the democratic set up of Canada as it allows better representation of higher number of people while progressing towards people’s development. However, they felt that the minor modifications in the existing MMP by taking the experience of some countries like South Africa, Venezuela, New Zealand and Bolivia where MMP is already in practice. By implementing the positive aspects of MMP, Canada would certainly get benefited significantly and the voters would be in a position to derive maximum benefit from democracy. At the same time, more favoring comments from Christopher Kam (2006) encourages the government functionaries of Canada to implement this MMP system immediately with out any second thought. They further pointed out the limitations of the existing voting system in the form of non-uniform representation and hence favored electoral reforms immediately in the form of MMP. However, they cautioned that the people’s awareness regarding the structure of MMP should be enhanced,

LAW OF THE EUROPEAN UNION--- ENFORCEMENT PROCEDURES Assignment

LAW OF THE EUROPEAN UNION--- ENFORCEMENT PROCEDURES - Assignment Example The Court ruled upheld the petition. Unlike the EU Commission-led Article 258, Article 259 allows aggrieved Member States to petition the Strasbourg Court for direction. The latter provision was tested recently in Hungary v Slovak Republic Case C 364/10 (2012), where the Strasbourg Court ruled that Slovakia did not breach her duties under Article 21(1) of the TFEU requiring unhindered movement of EU citizens within the region. If the case was decided in favour of Hungary, appropriate sanctions would have been taken against Slovakia for limiting Hungarian President’s visit in the country during national holiday. The sanctions are usually binding, considering that any failure to conform to them attracts follow-up actions and penalties under Articles 260 of the TFEU. These responses show that the ECJ’s primary roles under the direct action are to enforce EU law by enhancing cooperation among Member States and slap punitive action where. However, delays in enforcement, which run into many years, are major set backs. Complimentarily, indirect actions under Article 267 of the TFEU usually enhance smooth cooperation between or among EU Member States. Under the latter platform, the Court can make decisions on the interpretation of various bodies of the EU law including the Treaty. As such, it accepts and determines cases referred to from national courts. In Foglia v Mariella Novello C 244/80 (1981), for example, the Court considered the verdict in Pretura di Bra, Italy and determined that the tax measures on liqueur wines were valid. In addition, purpose of procedure enhances collaboration between courts with EU in what is a key trigger of smooth administration of justice. The vertical relationship between the European Court of Justice and national courts through the principle of supremacy has created an effective arrangement where the courts work in synergy to resolve disputes arising from trade and movement of people and goods across the EU or

Oedipus -Discussion Essay Example | Topics and Well Written Essays - 250 words

Oedipus -Discussion - Essay Example Can you relate to him as such? Is there any way that he reminds you of yourself? If so, how? (If not, explain that too.) I like Oedipus’ desire to struggle with fate. I would do the same if I were Oedipus and actually we are fighting with our fate every day in the modern world. Thus, Oedipus is really rather modern personality and his qualities would help him if he lived in the today’s world. 1) Being a politician in today political climate means not keeping your word, "smear campaigning" and building secret alliances with others for self interest. Todays politician will just about say anything to hold and retain a public post. These qualities contradict our tragic hero Oedipus. Unlike politicians today Oedipus was a man with honor and character. Creon, the king Oedipuss brother-in-law, says"If you wish to hear the news in public, Im prepared to speak. Or we could step inside."108 This gave me a first glimpse as to his character and commitment to his constituents. Todays politicians like former presidents Richard M. Nixon and his Watergate scandal or Bill J. Clinton and his Whitewater scandal prefer secret misdeeds to be kept from public knowledge. Yet, Oedipus chose to address all matter publicly. I admire the tenaciousness of our tragic hero for standing on his moral compass oppose to allowing public opinion to shape his every decision. Throughout our protagonist, Oedi pus, remained honest even when he possessed the power to forgive his own misdeed. Would these previously mentioned former presidents have done the same given the humiliation they suffered? Oedipus would keep his campaign promises, be open with information, and would have earned my vote. Although, It is difficult to imagine Oedipus style of politic with todays ; I would vote for Oedipus given the other alternative politicians. Many African-Americans, not to far in todays past, dare imagined a President of the United State of America

Leadership and Management Theories Essay Example | Topics and Well Written Essays - 1500 words - 1

Leadership and Management Theories - Essay Example A person through learning acquires exemplary leadership; leadership skills and knowledge, however, processed by a leader. These leadership skills and knowledge mainly influenced by beliefs, character, values, and ethics; these factors contribute to leadership process. Leadership process has four principal factors that are the leader, situation, communication, and followers. These factors form the basis of outstanding leadership in an organization, hence the organization’s success while undertaking organizational operations. Several theories of leadership have been produced by students of leadership these theories include Trait, Skills, Styles, Situational, Contingency, Path-Goal, Leader-Member Exchange, Transformational, Servant, Authentic, Team and Psychodynamic theories (Chemers, 1997). These theories are vital in maintaining a sound leadership in an organization, the most common theories in an organization, which will be dealt with in this paper are the transformational the ory, situational theory, and contingency theory. According to transformational theory, leadership is a process through which a person’s engagement with others establishes a connection, which normally results in encouragement of morality and increased motivation for leaders and its followers. The theory attributes leaders with qualities such as confidence, extroversion, and the values stated; with these qualities, the leaders are able to motivate followers (Chemers, 1997). Under transformational leadership, the leader needs to pay attention to the follower’s needs and motives if their potential is to be attained. Transformational leadership does attempt to explain leader’s efforts to implement initiatives and develop crucial and significant changes in any given organization.

Answer the questions Essay Example | Topics and Well Written Essays - 1750 words

Answer the questions - Essay Example The Thirteenth Amendment, adopted on the 6th of December, 1865, abolished slavery and involuntary servitude except on a special scenario when such was done as punishment for criminal activities while the Fourteenth Amendment, adopted on the 9th of July, 1868, addressed rights of US citizens and protection of the laws at an equal level of the citizens (Linder). Justified by a 1890 state of Louisiana law of Separate Car Act under the US’s numerous state laws that championed racial segregation under a policy of â€Å"separate but equal†, Homer Plessy was arrested and tried for an act of violation of the stated law. Plessy’s act of defiance happened when he boarded a ‘whites only’ railroad car instead of the ‘blacks only’ railroad car. Plessy was of mixed race and was categorized as colored under the current state laws. The ruling made in 1892 in Orleans Parish under John Howard Ferguson, the presiding judge, upheld Plessy’s convictio n that violated Louisiana’s state laws and charged him with a $25 fine. Subsequent rulings after Plessy’s writ of prohibition by the Supreme Court of Louisiana and the United States Supreme Court upheld Ferguson’s ruling (Linder). Plessy vs. ... There was need then for the laws to be amended in order to ensure adherence to the Thirteenth and Fourteenth amendments that many violated, US citizens felt were disregarded. The state of Tennessee vs. John scopes The state of Tennessee vs. John scopes was a landmark case in the US that happened in 1925 in the state of Tennessee. The trial was of significance as it pointed out the right to liberty of association and knowledge, especially on matters concerning spirituality, after the enactment of the Butler Act in Tennessee that prohibited teaching of the evolution theory in educational institutions within the state (Linder). On the 7th of May, 1925, John scopes was arrested for defying Butler’s Act for teaching the theory of evolution. Given American Civil Liberties Union’s commitment to protect any person that would be brought to trial for defying Butler’s Act, it utilized the services of Clarence Darrow, an exceptional and experienced criminal defense attorney back then to defend Scope. Despite exemplary defense by the attorney and a weak performance by Bryan, the prosecutor, the obvious discrimination right from the religiously pious judge led to a charge of guilt to Scope, with a fine of $100. An appeal to the state supreme court reversed the previous charge and granted ACLU and Scope victory (Linder). The outcomes of the case after appeal was an offset of the liberties that US citizens gained in religious alignment. After the trial, it was reported that a total of 22 cases in different other states shared the same fate and the laws defining the Bible as the main book for truths for the US citizens were eased to accommodate more religious liberty and affiliation to either the scientific teachings

Edgar Allan Poes message on life and death Research Paper

Edgar Allan Poes message on life and death - Research Paper Example Among the literary figures who tried to analyse these two terms, Edgar Alan Poe stands apart from the common category. His perspectives on these two terms were the contributions of the great man’s experience with his life. He has not clearly stated his perspectives directly about life and death, but the works and characters display the way he viewed both life and death. According to Harold Bloom, Poe’s life â€Å"presents almost as much mystery, drama, melancholy, and in some cases fiction as his tales and poems do† and one can also find that â€Å"Poe’s personal image is closely associated with many of the characters and imagery contained in his works: dark, gloomy, half –mad (Bloom 5). In most of his works, the characters show the true replica of Edgar Allan Poe’s own ideas regarding life and death. The narrator in the poem, The Raven, is believed to be Poe himself. The personal experiences of Poe from his early child hood to the adulthood are reflected in his works. Almost all his works are filled with the element of melancholy and disillusionment in it as he had witnessed in his life. In his essay, The Philosophy of Composition, he states, â€Å"Beauty of whatever kind, in its supreme development, invariably excites the sensitive soul to tears. Melancholy is thus the most legitimate of all the poetical tones† ("The Philosophy of Composition": Edgar Allan Poe (1809?1849) 3). His works are a combination of the twin aspects- life and death. It can be seen that the attitude of Poe towards life was something pessimistic. This paper analyses Poe’s perspectives on life and death as shown by his characters in various works. For this, some of his important works are taken into consideration, to elucidate how much these aspects- life and death, are portrayed in his works. Life sketch of Edgar Allan Poe and the making up of the philosophy: The experiences that one receives from one’s personal life create an influence on one’s own perspectives. It was true with the case of Poe. The background of Poe was very dismal from his early child hood. He was born on January 19, 1809. In his short span of life (40 years) he had gone through all sorts of struggles and his personal life was a series of tragedies. Being orphaned at the very small age due to the death of his mother and the desertion of his father, he was entrusted with the care of John Frances Allan. The name, Allan he took from his care taker. His step father and step mother could not soothe the young Poe in his agonies. The antagonistic attitudes that developed between his step father and Edgar made their relationship become very uncomfortable. As a result, young Edgar had to struggle a lot to earn money. The futile studentship due to lack of money in the University of Virginia was another hit in his life. Even though he succeeded to become a soldier at the end the undesired incident could make its effect in his life. He h ad some kind of attachment to Mrs. Allan, his step mother. The death of his step mother also contributed to his peculiar character and thereby constructed a philosophy of dark comedy in his works. He had to part with the Allans as the struggle between the two increased, and he moved towards the outside world and tried to get foot in his literary career. The experiences that he acquired from working in various journals and periodicals paved the way for his literary career. The movements he had made far and across the places had also made an influencing effect to picture his philosophy in his works. In considering his very personal life many ill-fated sequences can be seen. His first courtship with Sarah Elmira Royster was a failure. When he wooed his 13 year old cousin Virginia Clemmm, he was faced

Analyse Marcelo Brodskys Work Buena Memoria From the Perspective of Essay

Analyse Marcelo Brodskys Work Buena Memoria From the Perspective of Memory Work - Essay Example This essay stresses that general Jorge Videla seized power in another coup. Marcelo Brodsky, an Argentine who was both a human rights activist, and an artist, and who was residing in Argentina by this time, went into exile in Barcelona. It is while there that he took keen interest and learnt photography. He returned to Argentina in 1984, after the fall of the dictatorial leadership. The memories of the atrocities meted on his people were still fresh in him. In 1996, Brodsky thought of creating a memory bridge between his own memories and the future generations This paper makes a conclusion that the analysis of the importance of Marcelo Brodsky’s work from the memory perspective. It has been demonstrated beyond doubts that an individual memory can be presented artistically, and be carried forth to generations. This can be shared with other people who may not have been there when the events occurred, but can create a lasting impression, and at the same time communicate the past to them. This in turn brings in transition, and builds a memory bridge from the living memory to the post memory, which benefits generations. It also emphasizes the fact that for a community to effectively handle its present and future predicaments, it must have a special place for the historic events, which would help them make sound judgements. These historical events are the button that must be handed over in an effective manner to other generations.

Microsoft Access Essay Example | Topics and Well Written Essays - 250 words

Microsoft Access - Essay Example The reports in Microsoft access give a comprehensive summary of the information contained in the database (Viescas 39). The reports act as a knowledge management system, which provides answers to problems. Queries help with the filtration of data in order for a user to obtain the information required on an ad hoc basis. The quick Access toolbar provides three options including redo, undoing, and saving option, which assist the user to navigate. The customization button, which is on the right side of the access bar, is usually in a disabled mode when there is no database needed. Even so, the button should be clicked when a database is needed. The button helps the application user decide the appropriate items to display on the interface (Viescas 69). The addition and elimination function of buttons on the quick access toolbar is performed by the customize button. A command is added by clicking on the middle list of the customize button. After that, the user should swiftly click on the Add option. The command is completed by clicking on the OK

History of Berlin From a Science, Arts, and Culture Perspective Berlin Research Paper

History of Berlin From a Science, Arts, and Culture Perspective Berlin and Berlin Wall - Research Paper Example For example, the Max Planck Institute for the History of Science, which is an international and interdisciplinary research institute, offers opportunities for cultural and scientific research. Indeed, Berlin City has a wide history of technology, science, and scientists. In fact, some of the great scientists in the world hail from Berlin. Albert Einstein, Alexander von Humboldt, Otto Hahn, Max Planck, Robert Koch lived, worked and carried out their research in Berlin. Most significantly, their findings and innovations had a world impact that runs from one generation to another. Born in 1769 in Berlin, Alexander von Humboldt  is one of the most celebrated  scientists in Berlin. Alexander von Humboldt  had a particular interest in scientific research on geography and propagation of plants. As such, he conducted various studies and experiments in the fields of physics, biology, chemistry, geology, and botany. He actually drew significant results where today, over 1,000 plants, ani mals, mountains, rivers and products carry his name. Additionally, Einstein, a physicist, invented the General Theory of Relativity and the discovery of the law of the photoelectric effect that gave him Nobel Prize â€Å"for his services to Theoretical Physics in 1921. His contributions formed the basis for modern electricity bringing Berlin into the world map in matters of science. Born in 1936, Gerhard Ertl won the Nobel Prize in chemistry for his â€Å"studies of chemical processes on solid surfaces in 2007. He equally established the surface chemistry in Germany and his contribution to chemistry form the basis of chemical reactions (Berlin Tourismus & Kongress GmbH Web). Another scientist from Berlin, Otto Hahn, and Lise Meitner started a research on the irradiation of uranium with neutrons. Together with Fritz Stra?mann, they succeeded in the first atom splitting in 1938. Indeed, in 1944, he won the Nobel Prize in chemistry for â€Å"his discovery of the fission of heavy (ur anium) nuclei as basis for the use of the nuclear energy†. His discovery was significant in the creation of nuclear bombs (Berlin Tourismus & Kongress GmbH Web). Actually, Germany has the world’s largest neutron user community. We also have the Berlin Academy of Science that was founded in 1712 and the Academy of the Arts founded in 1696. To date, Berlin City has seven universities of applied sciences and more than 60 other institutions making it a 'capital of science' rich in academic life. We also have the Berlin Adlershof, which is a lighthouse scientific project, combining closely-connected exchanges of scientific ideas and cooperative agreements. Through scientific inventions, a turbine engine that could generate power for mills was introduced in Berlin. Moreover, in 1877, Furbish established the first chemical pulp mill in Berlin, Forest Fiber Co.  Equally, Berlin was the first federal State to have electric lights, the power for which was generated by the hydro electric power station from the Furbish Forest Fiber Mill (Bornstein Web). Today, Berlin has a highly complex transport subject to its diverse scientific innovations. In Berlin, numerous non-university institutes play a central role in the area of optical

Marginal Revolution Research Paper Example | Topics and Well Written Essays - 1250 words

Marginal Revolution - Research Paper Example In his treatment of the concept of human wants, we see a different connotation from that realized from Walras who showed no particular interest in that aspect and Jevons who viewed a want as a balance between the physical and mechanical forces of humanity. Walras and Jevons addressed the aspect of exchange of goods and services as the exchange between equivalents. Menger, on the other hand, felt that it was improper to regard quantities as equivalents in the subjective sense. On this account it is realized that Menger’s theory, unlike Walras’ and Jevons,’ could not effectively explain the concept of pricing. Menger did not, however, ignore the concept of price arbitrarily (Black 67). It was out of the feeling that price as an exchange measure was simply a superficial demonstration of much complex forces at play. Menger appears different from his two contemporaries given that he treats his theory in a way that is much connected to the real word. Therefore, unlike Jevons and Walras, he does not want to present his cases in grounded mathematical connotations which are quite common in mainstream economics. It is at this point that the Austrian School of thought began to emerge with Menger being the founder (Bellet 78). Menger wanted to relate his theory to the real world as much as possible. To him, this could only be facilitated by avoiding the representations of equilibrium as was common in the works of the other two economists. However, Menger was well aware of the possibility of attaining equilibrium levels in the real world. His concern was nevertheless on the impediments that would alter such an eventuality. Hence, he opted to take a new orientation with regard to equilibrium and disequilibrium. The greatest difference of Menger from Jevons and Walras lies in his (Menger) omission of integral and classical calculus from his works. Though he knew mathematics, he totally took a different turn with regard to the use of mathematics in economi cs. To him, mathematics should only be a subsidiary way of advancing economic knowledge but not as the central device of communicating economics. His different orientation in that respect was the main genesis behind the Austrian School of thought where economics is normally treated in theoretical means. The Austrian school was, therefore, developed directly from the different vies that Menger held in the practice of economics. Menger felt that economic inquiry should be conducted through the study of economic phenomena and realities in order to unearth the facts and not through the use of abstract mathematics which to him could not really bring the ideas into focus. In his works, Walras feels that through the construction of simultaneous equations to represent the marginal utility principle, the ultimate behavior of man could easily be traced. Much of that notion was shared by Jevons who also advocated the use of calculus and mathematical formulae in the understanding of economic be havior. To Menger, the object of economic inquiry was to bring into focus the behavior of man in all respects of life, a goal that could not be achieved through mathematics. The socialist arguments that were further grounded in the Austrian School of thought were mainly originally connected by Menger through his approach of economics. Ludwig Von Mises was most influenced by the works of Menger with respect to

Computer architecture Essay Example for Free

Computer architecture Essay Describe how analogue data can be converted and stored in computer systems Analogue data needs to be sampled in order to be processed by a computer. As computers deal in Ones and Zeros it can only record specific intervals. For example, when recording a sound that gradually gets louder over a minute, a digital recording could record the level of sound every second, but would lose the information between seconds. If the sound was sampled every half second, there would be half as much information lost from the original source, but file size would be doubled. This is the trade off that has to be made between file size and quality. Bit depth is the number of bits of information recorded per second . The higher the bit depth means, the higher the sample rate and this results in higher quality sound file. A good example of bit depth is in CD quality audio which has a bit depth of 16 bits and a sample rate of 44. 1 kHz. Task 3 (P5) Describe the key components of a computer architecture and how they interact 1. Data Buffer this is a region of memory used to temporarily hold data while it is being moved from one place to another. 2. Accumulator A An 8 bit CPU has 1 register called the accumulator, this holds temporary data e. g. the carry-out when you do addition. 3. Arithmetic Logic Unit (ALU) this is the workhorse of the CPU because it carries out all the calculations. 4. Data Buses the mechanism that moves information around a computer. 5. Address Buffer this holds the address part of the instruction register, 6. Program Counter this contains the location of the next instruction to be executed and, therefore, keeps track of where the computer is up to in a program. 7. Instruction Register (IR) this divides the information it receives into two fields. One field in the IR contains the operation code that tells the CPU what operation is to be carried out. The other field, called the operand field, contains the address of the data to be used by the instruction. 8. Condition Code Register (CCR) this takes a snapshot of the state of the ALU after each instruction has been executed and records the state of the carry, negative, zero, and overflow flag-bits. In the above diagram the flag-bits are H, I, N, Z, V C. Task 4 (P6) Describe the features of a processor Multi-tasking. Multi-tasking is a method where multiple processes are dealt with at once sharing common processing recourses such as a CPU. It involves the CPU assigning which instructions to be carried out first but it only focuses on one instruction at a time. Pipelining Pipelining is a method in which the Processor begins to execute a second instruction before the first has finished. Every pipeline is divided into segments and each segment can be ran along side each other. When each segment completes its task it moves on to the next. Cache (Level 1 and Level 2) Cache is a portion of memory made of high-speed static RAM (SRAM). As a result Cache memory is much more efficient than the main memory (RAM) which is dynamic RAM (DRAM) that runs slower but also cheaper. The cache is a smaller, faster memory which stores copies of the data from the most frequently used main memory locations. DRAM is dynamic in that, unlike SRAM, it needs to have its storage cells refreshed or given a new electronic charge every few milliseconds. SRAM does not need refreshing because it operates on the principle of moving current that is switched in one of two directions rather than a storage cell that holds a charge in place. If the computer processor can find the data it needs for its next operation in cache memory, it will save time compared to having to get it from random access memory. Level 1 cache is normally built on to the processor chip. It is extensively used for all sorts of purposes such as data fetching, data shifting and data loops, storing only small amounts of data. Level 2 cache is normally located on the motherboard. L2 cache stores much more data, coming usually from the L1 cache. L2 cache can be up to sixteen times the size of L1 cache; this also means that it takes up much more room so it has to be located on the motherboard. Clock Rate The clock rate is the speed at which a processor clock oscillates constantly from a one to a zero, this is measured in hertz. The clock rates speed is determined by an oscillator crystal and amplifier circuit inside a clock generator circuit. The limiting factor of the clock rate is the time it takes for the signal line to settle down from its on state to off state. The Clock rate is also as fast as L2 cache. Task 5 (P7) Describe the operation of logic gates using truth tables NOT Â  AND (2 inputs) OR (2 inputs) Consider how these three main gates can be combined. NOR (2 inputs) NOT Logic Gate also known as (Inverter) The output is true when only one input is false. Otherwise, the output is false. A Not gate is a logic gate which reverses the state of the input. AND Logic Gate The output is true when both inputs are true. Otherwise, the output is false. OR Logic Gate The output is true if either one or both of the inputs are true. If both inputs are false, then the output is false. These three main logic gates can be used to make other possible combinations of logic gates such as a NOR gate. NOR Logic Gate. The NOR gate is a combination of an OR gate followed by an inverter. The output is true if both inputs are false. Otherwise, the output is false. Task 6 (M1) Explain using examples how data travels around the processor Task 7 (M2) Create logic circuits using simple logic gates and provide truth tables This is a circuit that shows binary addition. Here are a few examples of the circuit being carried out. The Red circle/circles show input and Green circle/circles show output data This can be shown in the truth tables below. Task 8 (M4) Provide a description of both astable and bistable flip- flops. A flip-flop is an electrical circuit that can be in one of two states. Astable flip flop Astable flip flop is an oscillator which regularly switches states all the time. It has one 1 input and 1 Output. It can be used as a clock. Bistable flip flop Bistable flip flop is a memory device/gate which keeps one state indefinitely while it has power it also has 2 inputs and 2 outputs. The difference between An Astable and Bistable flip flops. A bistable flip-flop is a multivibrator with two stable states and can be put into either of its two states and it will stay like that. An example of this could be: A simple light switch; turn it on, it stays on, turn it off, it stays off. Task 9 (D1) Create complex logic circuits made up of arrays of simple logic circuits. To produce an addition of two numbers each of four bits in length we must first. You can add two numbers together each four bit in length by extending the first full adders carry out to another full adder and so on. Until you get 4 full adders each following on from the last carry out. The way a full adder works: The circuit adds two bits Input A and Input B, taking into account the previous carry in, to give the Sum, and the carry out. Now we know how a full adder works we can now relate this to the idea of 4 full adders joined together by the last carry out and the diagram below illustrates this. Diagram 1 These diagrams (below) will show you how you can add two four bit binary numbers together using a logic circuit. Example 1 Binary 1111+ 1111 ______ 11110 These binary numbers with value of 1 stand for both switches (The inputs i. e. the two four bit numbers added together) and the sum which in this case are shown by the flashing of LED lights (The sum is the output). 0 means no switch or light is active. The first line of inputs for this study will always be A4,A3,A2,A1 The second line of inputs for this study will always be B4,B3,B2,B1 these two numbers will be added together Then it is a long underscore followed by Carrys C3,C2,C1 directly underneath And then finally the output sum shown as O Task 10 (D2) Compare and contrast two different processors I will compare the AMD Opteron quad core and the Intel core 2 quad processor q9650. AMD Opteron quad core 64-bit Computing Yes L2 cache 512kb x4 L3 cache 2mb Clock Speed 2. 1Ghz Special Features Rapid Virtualization Indexing AMD Smart Fetch Technology Front Side Bus (FSB) Speed 2000Mhz Watts 45 Price i 165 new Intel core 2 quad processor q9650 64-bit Computing Yes L2 cache 12mb Clock Speed 3Ghz Special Features Intel Virtualization Technology Enhanced Intel SpeedStep Technology Front Side Bus (FSB) Speed 1533Mhz. Watts 65 Price i 223 new Key components: Front Side Bus The Front Side Bus allows the components to send and receive data from the CPU to the North Bridge and vise versa. The faster a computers bus speed, the faster it will operate, but a fast bus speed cant make up for a slow Clock Speed. Clock Speed The Clock Speed is the speed at which a microprocessor executes instructions these clock cycles per second are measured in hertz. Special Features: Virtualization -Virtualization also known as a virtual machine makes it possible to run multiple operating systems on one computer. SpeedStep Technology SpeedStep Technology is built into some new Intel processors this can be used to change the clock speed by using a piece of software. Speed Step Technology allows the processor to keep up with performed operations. It greatly reduces power consumption and heat loss. Smart Fetch Technology Smart Fetch Technology allows the processor core to enter a halt state and draw less power, which reduces CPU power consumption. Recommendation: Both processors have Quad-Core technology and 64 bit computing, however the difference is in the Clock speed, Cache memory and the extra features. Both processors have similar special features such as the AMD Rapid Virtualization Indexing and the Intel Virtualization Technology. Although the Intel core 2 quad processor q9650 has no L3 cache I think that the higher clock speed and L2 cache more than makes up for not having any L3 cache. Not to mention the Intel core 2 quad processor q9650 has Speed Step Technology which makes for a much greater performance. The Intel core 2 quad processor q9650 is more expensive but it is a price worth paying for such a greater performance.

Death of a Salesman †Arthur Miller Essay Example for Free

Death of a Salesman – Arthur Miller Essay The original title for Miller’s play was ‘The Inside of His Head’. How does Miller’s use of set, lighting and stage direction help us to understand this idea? Arthur Miller wrote Death of a Salesman in 1949. This date is the period after the Wall Street Crash and the Great Depression and this is significant, as one of Miller’s aims in writing this play was that it would be a tragedy that American workers could relate to. The central themes and issues in the play are consumerism and exploitation; Miller wanted to write a play that was critical of capitalism and that would expose the falseness of the American Dream. The original title reflects one of the underlying themes in the play – the central character’s struggle to grasp the distinction between illusion and reality and the past and the present; often Willy Loman’s thoughts and views do not comply with those of the majority of the remaining cast. Miller uses symbolism, set, lighting and stage direction to help us to understand what is happening inside Willy’s head. One of the several symbols that give us an insight into Willy’s thoughts is the athletic trophy. It is placed on a shelf in the sitting room where it can be clearly seen; this demonstrates how important it is to the family. This importance then in turn shows that winning and competition are key ideas here and that this part of the American Dream is important to Willy and he prizes the achievements his son made as they show him as being superior to other people, which is what Willy is always striving to achieve, particularly in regards to Charly. In the same scene is the use of the melody of the flute. It reflects Willy’s father’s success as an entrepreneur (making wooden flutes), something Willy is always striving to achieve, and also the strong influence this has on his son. Also, the actual melody that is being played ‘tell(s) of grass and trees and the horizon’, and reminds us of the stark difference between the life Willy lived as a young child (with the father who he idolises) and the position he is in now; in an overcrowded area of New York, working for someone else (i.e., not working on his own terms, like his father) on commission. Another of the important symbols in the play is the lighting at the end of Act One. Just as Willy is talking about how great Biff was when he was younger, on another part of the set Biff walks into a gold pool of light, which is reflecting the praise Willy is giving him, the gold symbolising the initial power and success that he had. Also, just after this the light fades on Willy, representing the fact that his career, his influence on his children and possibly his life are drawing to a close. A further example of Miller’s symbolism in this play and his manipulation of non-naturalistic elements is in Act Two, the restaurant scene, with varied use of both lighting and music. The first of these symbols is the use of the ‘single trumpet note’ used in conjunction with ‘the light of green leaves’. This initiates the start of Willy’s mind thinking back to an event several years ago, the green of the leaves symbolising the time when the house was not surrounded by high rise flats, noise and pollution. Miller also says that the light ‘holds the air of a†¦ dream’, which is insinuating that at this point in time Willy’s dreams for himself and his children had not yet been ruined. This is upheld by the naturalistic state of his living environment. Throughout the scene the light continues to fluctuate and highlight different places and times. Another important part in this restaurant scene I when the music changes dramatically to accompany the presence of The Woman in Willy’s mind. The music is now ‘raw and sensuous’ highlighting one major part of Willy’s life, at this point in time, that does not fit into the same mould as the rest of his life; he is a family man, supportive of his children and striving to achieve new heights for his family, but now he is doing the very opposite of this by cheating on his wife, and so the music does not reflect any of the other, often light and cheerful melodies played on the flute. Up until Biff discovers his father with The Woman, no one else is aware of her part in Willy’s life, so even at this early stage, Willy will have thoughts inside his head which do not relate to those of an of the other central characters.

Technical Education Excellence Through Innovation

Technical Education Excellence Through Innovation TECHNICAL EDUCATION EXCELLENCE THROUGH INNOVATION. INTRODUCTION: Maidanavaruna general authority and power in the world of technology is an effective analytical tool due to global engineering education internationalization of education is a concept that shifts has turned out. Education excellence in manufacturing initiative primarily of an organization to obtain good fit and intelligent functionality in the context of the paucity of technical institutions in the country, second tier are available in number. India is now a major driver for innovation and engineering teaching has to be a balance of entertainment and Engineering Journal of teaching in the part of the company to engage with ISTE is the next to join the exciting and hearting . Acceleration of technical change is a feature of modern society leading. International National Stadium in technology has become a powerful tool for projecting power and strength. Research and increase advance and free enterprise excellence and official approval Process manufacturing contribution SUMMARY: The world faces sociological problem that is the result predominantly of the practical advance such as trouble of fast and extreme use of valuable and depletes raw resources. Engineering subject is bilateral and lectures from side to side â€Å"Chalk and Talk† may not be sufficient. With great latent obtainable with newest high speed CD computer, it has been possible to develop suitable teaching aids to conceptualize difficult engineering phenomena and products. The rapid advancement in ICT are making it inexpensively feasible to gather, store, procedure and transmit information at breathtaking speed, reduced cost particularly the transaction cost, raise output and increase financial good. Connectivity†: The access budding for in order and communiquà © skill must be slow by improving living infrastructure. â€Å"Capacity†: There is a require to increase person’s ability from side to side training to deploy in order and communication skill wisely and in their own notice. â€Å"Content†: in order and message technology application and happy must be urbanized and provided as necessary or related to the reality of life i.e., the in order in the net must be available even in the local lingo. There is a greater than ever fear that the enlargement of ICT will go later than alive appearance of shared and financial system difference and perhaps even make stronger prevalence example of shared care out. During India, literacy was 65.4% according to the latest poll in 2001. Not additional than 10%of our inhabitants has education above 10th benchmark. The National information assignment (NKC) constitute by management of India has purposeful on a integer of issues to add to autonomy and answerability and improved quality in higher edification Class of tuition at any level depends on the class of higher learning; of course the stress should be on improving the quality of teachers. Tutoring and research are continuous processes of advancing science and skill. We have a long way to go in the area of delve into publications and outcome of research students. Since there is a shortage of experienced and trained research engineer and technologist it would be appropriate to expand these facilities particularly in the engineering departments of the University, in its place of creating new research cells outside. Inter departmental collaboration of investigate and growth work would be and be grateful for means for such growth. CONCLUSION: It twisted third main technological and technical personality survival of significant R$D institution, fourth major army and railway system. India is produce all her required of purchaser goods a bull of creator kit. Making do, novelty and performance are vital constituent in understanding of a lively technical society of the prospect considerably depends on your ability to think authenticity. ENGINEERING EDUCATION AND INNOVATION. INTRODUCTION: Education is an important input both of the swelling of the society as strong as for the individual instruction opens new horizon for an personage. Knowledge and developed are product of elementary discover in basic science inventive genius tried to use these discover of new developed product and for other human needs. Novelty Engineering is to help persons reignite culture of novelty within their organizations by transform the mindset of both the management and the labor force. This is accomplished by educating and enable innovation changeThe engineering education in India arose out of necessity for the tanning of obverses intended for construction and maintenance of public structure, road candle and port, and of the training of artisans and craftsmen. Role of technical education in the growth of India has been recognized in independent India pt. Nehru our first primenister, referred to India’s first IIT at kharagpur as’’ representing India urges India future in the making symbolic of the changes that are coming. One of the essential purpose of higher education is produced original thinker’s who revel in expending frontiers of knowelegement engineering education is a key part higher education system in India. SUMMARY: It must also be realize that public costs on edification have also better many folds throughout last two tactics and the central government have shaped many new and modernism institute such as IIT and NISER in adding to new IIT and IIM and central universes. Administration tactics to set up thirty new universities, five new Indian institutes of science education and research. During a variety of period of our history this core of learning continued but new addition were made by thickness, education and run through people in each era consisted with the need of the society later. Novelty in curriculum and programmes teaching means and aids interdisciplinary. Enduring learning and the qualitative alteration and. Recognize ion and assessment. Scholar satisfaction method. Industry feedback. Developed of more demanding curriculum material. Govt. set standard, ongoing programme for intensive teacher training. Student appraisal, restricting of learning location. The aooroches and development used for it can be any or all of the following, modeeernized of syllabi, enlarged and branch and increased allotment of funds. As India as all the resource and potential to became a regional therefore an increasing number of student from neighbour country will choose the countries as their preferred destination for higher education. Our system of assessments and benches making must be integrated with those of the world. The process must be transparent and based on the parameters used globally for such benchmarking. Composition of teams at work place both organized and unorganized sector shall be must skilled multi cultural mulltingul and multi ethnical system employer would have no simple say in choosing the team. The total number of university stood at 367 now. CONCLUSION: The earth need freedom from strife, progress, collective cohesion and muscle to live tighter readily available is a require to express our young age group to idea of ordinary patience and peace. The prospect programme for teaching will be to empower person assure high quality of existence and pave way to knowledge society. The new scheme of teaching has to be entrenched culture and dyed-in-the-wool to progress and makes feel superior to be Indian. Who revel in expending frontiers of knowelegement manufacturing education is a key part superior teaching arrangement in India. KNOWLEDGE INFRASTRUCTURE FOR EXCLLENCE IN ENGINEERING EDUCATION, RESEARCH AND INNOVATION. INTRODUCTION: Knowledge rigorous education and research environment, it is important to strengthen knowledge infrastructure in engineering institution to foster world classiness, tech-savvies and quality of service for excellence in education, research and innovations. The society has made a significant contribution to the growth of academic quality, to the promotion of quality UG and PG project, to the causes of Faculty Development and to the causes of bridging the gap between the current state of technology and knowhow and the knowledge and skill set imparted in the institutions. The national knowledge commission in its Report to the Nation 2006 has called for creating a synergy between Education and Research in the technical education. Creation of such a network for the country shall empower our higher education system to take full advantage of the power of connectivity and power of networking which will then be utilized to create advantage India in higher education, more so in technical. Furth er the cause of excellence in technical education in India and for that reason anywhere else in the world cannot be effectively served in the connected knowledge economy today without the access and use of the vast knowledge warehouse available on the net. SUMMARY: Crisis of India as an information Superpower in the new years is now life form well recognized approximately the globe. India, porcelain and WE are being future as the top three economies of the world. India’s rapid progression to a fastest growing economy could be likely primarily since of important growth of science and technology institution well-known in the country during the last 4 decades. Innovation Engineering is a new field of college study and industrial live out based on a body of knowledge comprise of 48 Skills. It is a multi-disciplinary field blending the humanities, engineering, production, and obvious law. In piece of information, the world famous IT organization such as a Microsoft, Intel, AMD, Oracle, CISCO and others have utilize the genius of Indian manufacturing graduates to propel technology innovation and manufactured goods development. Extra, Research centre being set up in India both by Indian and foreign company keep on to attract manufacturing and technology alumni from Indian institutions. In the near era where knowledge reigns utmost, it is important to identify that the maturity of a country is propel by the supremacy of scientific and technological innovations and is driven by the growth of knowledge easy industrial background. focus of engineering and technology institutions, except the IITs and a few selected PG institutions, has been primarily to provide undergraduate studies in engineering and technology while the postgraduate studies and research have been limited to approximately 35000 candidates in 268 AICTE approved institutions of engineering and technology in addition to 54167 candidates enrolled in MCA in 1012 institutions as per the Annual Report 2003-2004 of AICTE. Creating Knowledge Infrastructure in engineering and technology institutions is a dire need at present if we have to transform Indian engineering education system to a system tuned to technology and product innovation alongside with the development of world-class quality human capital. Research and Development – programs that support innovation through investments into research projects and/or investments into research centres and equipments, by establishing Centres of Excellence for Information and Communication technology. It is an asset to prepare Indian Technology Universities to rasp the challenges of the acquaintance age. CONCLUSION: The nationally Knowledge duty in its account to the realm has outline the urgency of create the synergy between lessons and research in institutions of higher in order. acquaintance modernization nurture in the ST in India on the might of the inventive genius and back by a in the soft tissue powerful knowledge interactions can go faster the pace of India’s march on the Knowledge super pathway. extra, in the area of technical education leveraging benefit technology assist by the power of technology innovation can help in considerably improving the quality of teaching and research, effectively meeting the challenge of acute sense shortage and current low pace of world class research and new manufactured goods development. Let us make an unconditional assure to fostering a new era of excellence in technical tutoring, investigate and innovation in our institutional campus.

Enduring Love: An Analysis

Enduring Love: An Analysis Ian McEwan in the novel ‘Enduring Love depicts the theme of obsession in many diverse forms. McEwan uses different styles of language to portray the characters and their many types of â€Å"unhealthy obsessions†. By exploring the ways McEwan presents each character, we can clearly observe the extremely obvious obsessions, yet that is not the case, lying below the surface there are yet more delicate and subtle obsessions that each character exhibits. The most evident obsession in this work of fiction is Jed Parrys obsession with Joe Rose. As the reader, we find this most disturbing because of the intensity that it is presented to us within the novel. At the opening of the narrative, directly after the misfortune accident, Joe Rose proceeds down the hill to inspect John Logans body, closely followed by Jed Parry. McEwan utilizes his use of language with talented effect to get across Jed Parrys obsession with religious conviction and Parrys dialogue to show his zeal to pray. ‘I dont think you understand. You shouldnt you know, think of this as some kind of duty. Its like, your own needs are being answered? Its got nothing to do with me, really, Im just the messenger. Its a gift. In addition to the first, quote ‘ I mean, you dont have to believe in anything at all, just let yourself do it and I promise you, I promise Jeds reiteration within the sentence and the word ‘promiseshows Jed Parry pleading with Joe Rose an d expresses his heartfelt beliefs. There is also a ‘weirdness as Joe Rose makes the decision to tell Jed Parry the insensitive truth about his religion ‘Because, my friend, no ones listening. Theres no one up there. ‘Parrys head was cocked, and the most joyous of smiles was spreading across his face. This is a significant moment in the novel as we soon uncover, that the source of the story and Jeds obsession unfold after the fateful meeting following the tragic accident of John Logan. McEwan uses religious imagery to convey the embarrassment felt by Joe and passion of Jeds beliefs. ‘†¦, as I saw it, to deliver me from the radiating power of Jed Parrys love and pity. The use of the verb ‘deliver has staunch religious overtones and suggests deliverance in the same Christian sense of Jesus ‘delivered mankind. McEwan also makes use of the phrase ‘radiating power. This is for the most part an effective use of imagery as it conveys the idea of Jed Parry being the source of the obsession, which spreads out and has an effect on those around him. Jeds obsession with religion and his growing obsession surrounding Joe Rose are interlinked. Jeds strange behaviour towards Joe intensifies with his religious zeal. McEwan expresses this in their second meeting; we begin to understand Jeds reasoning and motivation for needing Joe to pray. ‘To bring you to God, through love. Youll fight this like mad because youre a long way from your own feeling? But I know that the Christ is within you. At some level you know it too. Thats why you fight it so hard with your education and reason and logic and this detached way you have of talking, as if youre not part of anything at all? You can pretend you dont know what Im talking about, perhaps because your want to hurt me and dominate me, but the fact is I come bearing gifts. The purpose is to bring you to the Christ that is in you and that is you. By placing importance on the word ‘purpose this shows Jeds intent and in due course the motivation behind his pursuit of Joe. In a strange twisted logic, Jed is using his faith as rationalization for his obsession. McEwan symbolizes Jeds necessitate for Joe through the quotation ‘He was watching my face with a kind of hunger, as desperation. ‘Hunger and ‘desperation give the reader a sense of the voracious passion that Jed feels for Joe.   McEwan also presents Jeds obsession through the letters that he sends to Joe. The letters act rather like a soliloquy in a theatre would and we are able to see the character of Jed without Joes perception as the narrator. The letters are perhaps the most disturbing part of the obsession as McEwan reveals Jeds raw emotion and obsession with Joe Rose. ‘Joe, Joe, Joe†¦.Ill confess, I covered five sheets of paper with your name. The use of repetition emphasises Joe as the subject of Jeds obsession and the action of writing his name over sheet of paper is a sign of immaturity. ‘Does it horrify that I can see through you so easily? A rhetorical question appeals directly to the reader as we see events through Joes eyes and reveal an insidious side to Jeds character.   Yet there could be deeper obsessions such as Clarissa with children or even Keats.

The role of accounting information on business strategy formulation

The role of accounting information on business strategy formulation Abstract Although strategy development in large corporations has been well documented, the process of strategy deployment in Small and Medium Enterprises (SMEs) has not been extensively investigated by academic researchers. This study tries to provide new empirical evidence and the practical realities on the nature and practice of strategic planning in Greek companies. Its primary target is to examine the formulation of strategic planning in Greek SMEs and also the role of accounting information on the business strategy of SMEs in Greece. The results of the research indicate a positive relationship between strategic planning implementation and accounting information received by accountants and used by SMEs and no relationship with other sources of advice such as government agencies or bank advisors. The importance that is given to sales, costs and profits signifies a business planning rather than a strategic planning orientation of Greek SMEs Keywords: strategic planning, strategic activities, external advisors, accounting information Introduction Academic literature in strategic management of small and medium enterprises (SMEs) has been very limited. Although the nature of strategic planning processes has been shown to have an important effect on the performance of firms [1], the field of strategic planning in SMEs is still in the early stages of its development. Its adolescence, relative to other more established areas of business and management theory, is evidenced by inconsistent and conflicting viewpoints [2] and only a few researchers have addressed the strategy-making processes of SMEs [3]. Limited research can also be observed on the usage of information from SMEs when strategically planning. Drury and Tayles [4] suggested that there is a need for more research that explores in much greater depth how managers use financial and non financial information. Recent research has shown that most SMEs are unable to utilize accounting and financial information. Owner-managers of SMEs may be expected to be fully aware of the product/service markets that their business are based in, but they may not be trained or proficient in accounting or financial management [5].The aim of this study is to add to the developing literature on strategic planning implementation in SMEs in Greece. Specifically the objectives of the study are to explore the extent of strategic planning of SMEs, to investigate the activities that owner/managers plan in advance and to identify internal and external advisors that help SMEs to strategically plan. Strategic Management and Strategic Planning Strategy is a term that is widely used by senior and middle managers. But the term seems to have multiple of meanings. There is no commonly accepted and universal meaning of strategy [6]. Due to this fact the definition of strategy has been the subject of extensive research since the 1960s. It has been described as the process of determining the long-term goals and objectives of an organization, by adopting a specific course of action and by allocating sufficient resources [7]. This traditional and rational definition was later challenged by Mintzberg contention that strategy was more a pattern of action resulting from intended or unintended strategies. Mintzberg claimed that strategy could be something more than an explicit plan of action. His five strategy dimensions that he recognized were: strategy as plan, strategy as pattern,strategy as ploy, strategy as perspective and strategy as position. These have been the basis for opening up the definition of strategy to a wider context of use [8]. Strategic planning concentrates on the setting of long-term organizational objectives, and the implementation of plans designed to achieve them. A suitable definition of strategic planning can be the devising and formulation of organizational level plans which set the broad and flexible objectives, strategies and policies of a business, driving the organization towards its vision of the future [2]. Porter [9] noted that further work was needed to enable business to understand strategic planning by arguing that while there has been considerable progress in developing frameworks that explain differing competitive success, at any given point in time, our understanding of the dynamic process by which firms perceive and ultimately attain superior market positions is far less developed. The SMEs literature Small and medium size enterprises (SMEs) play a crucial part for the economic growth of a country. SMEs contribute to outputs and employment and also affect the competitive ability of the large organizations [10]. SMEs can influence the competitiveness of large organizations by providing high quality inputs [11]. The importance of small and medium size businesses for future economic development has been reflected in a number of policy papers which have focused attention on the role of entrepreneurship, owner-managers and the small firm sector [12]. 3.1 The SMEs sector in Greece The contribution of the SMEs in the development, the employment and social coherence in Greece is substantial. In Greece, enterprises that have fewer than 50 employees form about 99.5 per cent of the total number of enterprises and employ the 74 per cent of the work force of the private sector. It should also be noted that Greek SMEs provide 70% of the new employment, reinforce the regional development and financial balance of the regions and make part of a cohesive financial and social link in Greek society. The role of SMEs in the national economy and employment is vital, since the main business model in Greece is and it will remain the micro enterprise which employs less than 10 persons. According to the criteria set by the European Commission, Greece has more than 733.000 qualified SMEs, from which more than half, 394.000 or the 53.7 per cent does not employ any salaried workers and they employ 11 people on average. [13] 3.2 Strategy in SMEs Academic research has been conducted on several broad fronts in order to define strategy in SMEs, from planning processes, to the individual personality of the owner-manager and the growth of a wide range of available advisory services providing information on strategic choice. Perry et al [14] argued that strategy should be examined in the everyday operating environment of the small firm. The formulation of strategy in SMEs has been the theme of many academic researchers. Some studies [15] examined the link between planning and performance in SMEs, while others [16] explored the difficulty of defining planning and strategic planning, and its dimensions, such as planning formality and performance in the small firm context. The definition of strategy in SMEs is often perceived as person centred rather than process driven. The performance of small firms is linked with the leadership style of the owner. Nahavandi and Malekzedah [17] in 1993 argued that the style and personality of the manager is central to the strategy definition process. Noble [18] after a series of exploratory interviews with the managing directors of SMEs, suggests that strategic deployment often fails as a result of SMEs inability to forecast and overcome implementation barriers. ORegan and Ghobadian [3] indicated a number of general barriers relating to the constraint of strategic planning implementation such as communication was inadequate, implementation took longer than expected, a shortfall in employee skills, objectives of strategy were not clearly understood by the staff, ineffective co-ordination of implementation, crises distracted attention from implementation, unexpected external problems arose and external factors impacted on implementation. Research Design This research applies the quantitative method to examine the implementation of strategic planning in SMEs in Greece. The central aim of the research is to provide empirical evidence on how SMEs use strategic planning and what kind of advice they use to aid them. Data were gathered by means of a survey questionnaire, all questions used a five-point Likert type scale; with a response of 1 indicating that an item received not agree and 5 indicating an item received agree. The sample consists of small and medium enterprises that are located in the Greek capital Athens and belong to the service and manufacturing sector. Questionnaires were distributed to a whole sample of 546 owner managers of small and medium sized enterprises. A postal questionnaire was used instead of sending e-mails, in order and to protect the participants anonymity and because some owner-managers were not familiar with the use of e-mails. From a total of 546 questionnaires mailed, 178 were returned, representing a 32 per cent response rate. Out of these 19 were found to have missing data and were deemed void. Therefore, data was collected from a total of 159 sets, representing a satisfactory response rate of approximately 29 per cent. The questionnaire consisted of 4 sections, covering the following aspects: Strategic planning implementation in SMEs Strategic planning activities Advisors that affect strategic planning Accounting information used for strategic planning Prior to distributing the questionnaire to the sample, a pilot study was conducted to discover any errors, ambiguities, inadequate answers, or highlight any confusing questions. Enterprises that participated in the pilot study were excluded from the main study. Research Questions of the study Question 1: Is there a significant relationship between Strategic Planning Implementation and the Total Strategic Planning Activities? Question 2: Is there a significant relationship between Strategic Planning Implementation and the use of internal advisors? Question 3: Is there a significant relationship between Strategic Planning Implementation and the use of external advisors? Question 4: Is there a significant relationship between Strategic Planning Implementation and the use of accounting information? Findings and Discussion The findings of the present research are contradictory in certain respects. Despite a sizeable majority of respondents indicating that their companies undertake strategic planning, there is limited evidence of practical strategic planning in the sense of setting long-term business objectives. Research by Stonehouse and Pemberton [2] that was conducted for British SMEs had the similar results. In their research the 92 per cent of the companies indicated that they undertake strategic planning, either highly structured or of a general nature. They have found that most of these organizations were concentrated on short-term sales, cost and profit targets rather than longer-term goals. 6.1 Strategic planning implementation and strategic planning activities Question 1 examined the relationship between strategic planning implementation and strategic planning activities In order to answer the above question relating with the strategic planning implementation and the strategic planning objectives, correlation tests and T-tests were employed. First the researchers with the use of factor analysis divided the strategic planning activities (objectives) into three categories. In the first category were sales, costs, profits, production/service procedure and customer service. In the second category were staff training, staff appraisal, staff recruitment and advertising and in the third category were the market share, the expansion of the size of the enterprise and the mission of the company. With the use of Pearsons and Spearmans correlation it was found that strong relationship between strategic planning implementation and strategic activities exists only for sale targets, cost targets, profit targets, production outcome targets and for the improvement of quality service. Greek owner managers of SMEs in their great majority when strategically planning, neglect activities such as staff appraisal, training and recruitment, advertising, mission fulfillment and market share targets. The above results are in line with the findings reported by Stonehouse and Pemberton [2]. They found that contradictions between strategic planning implementation and strategic planning activities could be explained in terms of a difference in perception between managers and academics on the nature of strategic planning. Furthermore, most Greek companies refer to strategic planning, but in practice they are more concerned with short-term objectives and what would be regarded by academic researchers as business planning. 6.2 Strategic planning and internal advice and assistance Question 2 examined the relationship between strategic planning implementation and human resources capital and internal advisors employed for strategic planning in Greek SMEs. Pearson Correlation and Spearman Correlation tests were used in order the research question to be answered. The study on Greek SMEs has not found a significant relationship between strategic planning and human resources capital employed. Most owner managers surveyed did not share the belief that the personnel have the skills or the experience to assist in the deployment of strategic plans. This result can be confirmed by the findings of research question 1, that owner managers do not have long-term plans for their staff recruitment, training and appraisal The above results are in contradiction with a research on Spanish SMEs by Aragon-Sanchez and Sanchez-Marin [19] who revealed that owner managers focus their attention on human resources as a key element that allows them to achieve a sustainable advantage. They noted that the competitiveness of SMEs is based on internal elements supported by resources such as personnel and their skills. But other studies had similar results with what was found about the Greek SMEs. ORegan and Ghobadian [3] identified a number of general barriers relating to the constraint of strategic planning implementation. Their pilot study confirmed eight main barriers with the shortfall in employee skills being one of them. The research by Hall and Young [20] on 182 failed small enterprises indicated that the most important cause for the failure of these companies were shortages in working capital (51.4 per cent). 6.3 The necessity of external advice Question 3 examines the relationship between strategic planning implementation and the use of external advice by the owner managers. Pearson Correlation and Spearman Correlation tests were used for the analysis of this question. The results of this research suggest that SMEs in Greece receive valuable external advise in order to plan strategically mainly from accountants. Government agencies and bank advisors are not contributing as beneficial advisors for the owner managers and only a minority of the respondents state that they receive useful advices for strategic planning. Pearsons correlation test has shown that there is a significant relationship between strategic planning implementation and the use of accountants, while there is not a significant relationship between other external advisors (government agencies and bank advisors) and strategic planning implementation. These results are in line with previous studies which have investigated the association of strategy formulation and external advice. Berry, Sweeting and Goto [21] conducted a research on SMEs located in Manchester and found that most of the business advisers had limited use by the owner managers. Only accountants had a key role in the processes of the SMEs but mostly on statutory work. They have also identified that accountants made a significant effort to shift into the value-adding areas of the SMEs; at it was perceived by the owner managers in the sample. Alattar [22] found that the use of an accountant to be responsible for the accounting function in the enterprise resulted in a provision of more information which was useful for maintaining better planning and control. Deakins et al [12] study indicates that an important task for accountants is to act as a consultant to the owner managers and that this involves supplying advice on internal planning, decision-making and control. Gooderham et al [23] stated that in many countries, smaller business accountants play an important role as business advisers in addition to providing accounting services. 6.4 Accounting Information used as tools for strategic planning implementation Question 4 examined the relationship between strategic planning implementation and accounting information used as a tool by owner managers for strategic planning in SMEs using Pearson Correlation and Spearman Correlation. This research has shown that owner managers of Greek SMEs take under serious consideration the accounting information they receive from external advice and they apply them as tools when they implement their strategic plans. This finding was consistent with what should have been expected as accounting information have been identified as crucial elements of strategic planning Stonehouse and Pemberton [2] noted that there is little evidence of usage of the tools of strategic analysis with the most common tool relating to internal financial analysis. Collis and Jarvis [5] identified the three main resources of information used in the management of small companies; management accounts; cash flow information and bank statements. They have found that most SMEs use accounting information such as profit and loss account, balance sheet, cash flow statement and forecast and ratio analysis in order to monitor the profitability and for planning and controlling. Hall and Youngs research [20] showed that poor use of accounting information was one of the main reasons that led into failure the 38 per cent of the 21 small enterprises surveyed. Randal and Horsman [24] found that the lack and misuse of accounting information contributed to small enterprise failure. Holmes and Nicholls [25] suggested that the quality of accounting information utilised within small enterpris es had a positive relationship with their performance. Conclusion This study has tried to examine from the respondents perspective the extent to which Greek SMEs use strategic planning and the influence of accounting information in the design and deployment of these plans. This paper has tried to identify relationships and differences, among the SMEs surveyed, between strategic planning implementation and (1) strategic planning activities of the firm; (2) the human resource capital; (3) external advice from, government agencies, banks and accountants; (4) accounting information such as profit and loss accounts, cost accounts, sales accounts, accounting ratios from the balance sheet and sales forecasts. The results of the analysis have shown that owner managers when strategically plan emphasise on activities such as profits, sales, costs, production outcomes and costumer service. The importance that is given to short-term financial objectives (sales, costs, profits) confirms a predisposition towards business planning rather than strategic planning. Other business objectives, that are closer related to strategic planning such as the companys mission, human resource training, market share targets and enterprise size targets are completely left out from strategic planning by the majority of the owner managers. The use of accounting information and advice received from accountants were, according to the owner managers, the most significant factors that facilitated them during the design and implementation of their strategic plans. In the contrary, it was found that the human resources of the SMEs and external advice from government agencies and banks did not have an important role in strategic planning implementation.