Principles of Supervision Essay Example for Free

Standards of Supervision Essay As a component of this course, you will be required to take field notes for the field segment of the class which I will review toward the finish of the semester. These field notes ought to be taken as though you were a naturalist portraying the science/biology of a newfound domain. A case of what I anticipate: Date: October 22, 2011 Area: Fort DeSoto Time: 09:30 †09:45 Conditions: Heavy downpour and wind, periodic lightning, serious flooding because of amazingly elevated tides Strolling on the path at the welcome place where the water was midsection profound. At the southern red cedar tree I saw a bull shark benefiting from an earthy colored pelican, at which time I pivoted and returned home. Species distinguished (for species you recognize, outlines are frequently useful, perhaps demonstrate whether you snapped a photo. I STRONGLY propose you take notes on any analytic characters we talk about): Southern red cedar †20 feet tall, with layered, needle-like leaves, pale blue berries, and earthy colored, destroyed bark Earthy colored pelican †enormous, earthy colored fowl, with a long, wide nose and a white head Bull shark †5 feet in length, extremely profound bodied (huge bigness), obtuse nose Clearly I don’t envision that you will experience a scene, for example, this, yet comparative detail is required. Notes ought to be taken both in class and during your out-of-class outings. Incorporate drawings of plants/creatures, key recognizing highlights, terms we examine and so on. These notes will be amazingly advantageous when reading for your field test just as setting up your assortments. NOTE: field notes don't should be composed, however I should have the option to unmistakably peruse your composition. Additionally, a basic rundown of animal types we experience won't be adequate. To get full credit, at any rate you should have a lot of field notes for each field trip we take. Should you miss a field trip, it is your duty to make up the stumble all alone.

Movie Reflection Ordinary people Essay Example

Film Reflection Ordinary individuals Essay Families can come for a considerable length of time while never confronting the basic issues in their connections. The Academy Award show, Ordinary People, delineates this propensity through the term of a white high society family living in suburbia of Chicago managing a few life issues, for example, love, misfortune, sorrow, marriage, family life and recharging. In this exposition I will clarify the idea of observation, confidence conviction and the shrouded self identify with these genuine encounters and give models from the film that associates to the ideas of character, circumstance or issues in the content. As the film unfurled I found that its primary issue is centered frightfully around the challenges of adoration. Every individual from the family all â€Å"love† one another, yet totally saw it in an unexpected way. The most clear instance of discernment was between child Conrad and his Mom Beth. Beth shows to some degree cold withdrawal from Conrad, which left him to accept she adored his expired sibling more than him.On page 62 of the content, Devito characterizes recognition as the procedure by which one gets mindful of items through faculties: sight, smell, taste, contact, and hearing. He likewise went further to clarify how significant recognition is in relational correspondence in view of how it impacts your correspondence decisions. A scene that exhibited the idea of observation is when Conrad’s mother abstains from snapping a photo with him. To some she may have been seen as being decent and offering to snap their photo rather, be that as it may, Conrad saw this as his mom pulling back from him and consequently got antagonistic with his father. We will compose a custom paper test on Movie Reflection Ordinary individuals explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Movie Reflection Ordinary individuals explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Movie Reflection Ordinary individuals explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The second idea from the film was about confidence. On page 59 of the content, confidence is portrayed as a measure how significant you think you are. The idea of confidence came to fruition through the numerous scenes where Conrad went to mental directing meetings with Dr. Berger. During one meeting, Conrad felt overpowered with feelings to the point

17, at 1217 PM EST

MIT EA Decisions To Be Posted Saturday, 12/17, at 1217 PM EST As the committee meets for the final week of the Early Action cycle, I wanted to duck out for a moment to let you know that, as the title says, we will be releasing Early Action decisions online this Saturday, 12/17, at 12:17 PM EST. To check you decision on the 17th, visit decisions.mit.edu and login with your MyMIT username and password. As soon as you log in, you will receive your decision, so make sure you are ready! In order to verify that you will receive a decision on the 17th, you may visit decisions.mit.edu now and log in with your MyMIT username and password. I recommend you do this now. Strange things happen to people who dont verify they will receive their decision! If youve forgotten your MyMIT password, you may use our automated system to reset it. Simply visit MyMIT and click on the lost password link. There is a similar link for forgotten usernames. If youre having trouble using our automated username/password recovery process, please email mymitpassword [at] mit [dot] eduwith your full name and mailing address. But please, be nice to our office, and dont email that link unless youve tried everything else! Admissions decisions will be available exclusively online. Decisions will not be released via email, snail mail, carrier pigeon, carrier dragon, or intergalactic radio broadcast: However, following the release of admissions decisions, we will be mailing admitted students additional, cylindrical information. Good luck and sit tight! Post Tagged #Early Action

The Chicago Teachers Union And Chicago Public Schools

Georgis, Donnell, Mike, Moose For the second time in almost 4 years, over 350,000 Chicago Public School Students may not be able to go to school because of the CTU Strike that is currently in progress today (The Washington Post). The issue between the Chicago Teachers Union and Chicago Public Schools has not been solved yet due to disagreements about the income received. The Chicago Teachers Union has made offers to school administrations; however, the responses were not in their favor. The union has been in progress of agreeing on a contract â€Å"since November 2011, [and the strike that occurred at the time] was the first to hit the Windy City in 25 years† (Liebelson). The issue must have erupted due to a misconception or a realization of problems occurring. Chicago Teachers Union choosing to strike does not affect charter schools since they are not a part of Chicago Public Schools. The issue of school strikes can be fixed by increasing the budgets and providing useful resources to teachers in order to improve the level of education. The Chicago Teachers Union (CTU) Strike in 2012 affected every single Chicago Public School and their Students in 2012. The strike affected about 600 public schools which is over 350, 000 students. The CTU began negotiating their contract with CPS in November of 2011, but their demands were not met. Since the negotiating did not solve the issue, the Chicago Teachers Union chose to organize a strike for the first time in Chicago in 25 years.Show MoreRelatedCollective Bargaining, Reviewing The Process And The Issues That Commonly Present Themselves1196 Words   |  5 PagesThemselves Lucila Munoz* I. Introduction Throughout the years organizations and unions have struggled for rights and benefits for workers. All the while the managers, supervisors and directors have counteracted such behaviors, favoring the companies, to protect them from going out of business. Through collective bargaining both parties have labored to find common ground. Collective bargaining as defined by the Cornell Law School is as follows; Collective bargaining consists of negotiations between anRead MoreThe Argument Against Longer School Days Essay1528 Words   |  7 PagesLonger School Days: Why We Shouldn’t Lengthen the Day We have all seen the debate in the news no matter what area of Illinois you may live in, whether or not the Chicago Public Schools should lengthen the school day. In an online forum it states that during a meeting Chicago Public Schools CEO Jean-Claude Brizard vowed to add 90 minutes to each school day and two weeks to the school year by the fall of 2012. (Erbentraut J. 2011) The Chicago Public School board, CPS teachers’ union and Chicago mayorRead MoreChicago Public Schools Are The Fourth Largest District983 Words   |  4 PagesChicago Public Schools are the fourth largest district in the U.S and one of the lowest performing in the U.S. The school system in Chicago is struggling not only with student performance, but also with the large amount of debt the school has and the fight to come to an agreement with the Chicago Teachers Union. In earlier years of 2008 through 2013, student performance was below national average. Noreen S. Ahmed-Ullah author of â€Å"CPS test scores show gains in the grades 2 through 8† explains thatRead MoreNegotiations Between Chicago s Teachers Union And Mayor Rahm Emmanuel1316 Words   |  6 Pagesnegotiations. This essay is about the negotiations between Chicago’s Teachers Union and Mayor Rahm Emmanuel in 2012. The failure to have a timely outcome that each party could agree upon force the teachers of Chicago public schools to strike for nine days at the beginning of the 2012-2013 school year. This strike was detrimental to the public school system with as much as 26,000 teachers and other personnel in the nation s third-biggest school district (Belkin Banchero, 2012). Rahm Emmanuel: What he isRead MoreEssay1518 Words   |  7 Pagesa former student of Chicago Public Schools, myself and other students wanted the best for our education, but CPS school teachers and faculty are given the bad news that the City Council thinks we demand too much. Resulting in the Chicago Teachers Union strike of 2012, budget cuts, and many other events impacting things within the schools, it is no longer new to students, who also encounter what goes on outside, such as political news or neighborhood violence. Those in schools feel that it has beenRead MoreTeacher Strike1426 Words   |  6 PagesThe impact of the 7 day Chicago Public School teacher strike is a complex problem for each stakeholder. City officials, principals, teachers, parents and children all voice their frustrations and positions regarding the teacher strike. The strike was positioned as Emanuel vs. Lewis, but Lewis was contending with a union that installed her in order to take a more active stance and Emanuel’s plan, at least from publicly, was similarly aggressive. Inevitably, Emanuel and Lewis would meet. ConsensusRead MoreConflict Resolution Plan1138 Words   |  5 Pagesï » ¿CONFLICT RESOLUTION ACTION PLAN Introduction The recently-resolved Chicago Teachers Strike provides an opportunity to apply basic conflict-resolution principles and strategies to develop an effective conflict resolution action plan. Generally, that action plan will allow the respective sides in any conflict to resolve it as expeditiously as possible in several different ways. First, it limits the spread of conflicts over specific issues to wider antagonism focused on identity or affiliationRead MoreEssay about The Chicago Teachers Union Strike and What Came out of It2088 Words   |  9 PagesOn September18th, the Chicago Teachers Union (CTU) voted to end its strike. After seven days of rumbustious protects, the CTU accepted the suggestions made by the city of Chicago. And there are many things we can think about through this strike. First of all, many national debates get involved this strike. In the surface, the CTU declared that this strike is a labor dispute over job security, in which way laid-off teachers would be hired back according to their seniority-pay, merit-pay and in someRead MoreDoes Chicago Need More Money?1152 Words   |  5 PagesDoes Chicago Need More Money? In 2013, about 120 schools in Chicago were being considered on closing and out of those 129, 54 of them did actually close, according to William J. Kelly in chicagonow.com. Many schools might face difficult economic problems, but none have faced the problems public schools in CHicago face. CPS has had big budget cuts that affected all of the public schools, But it did not just affect the schools. It affected the students, the education they are receiving, and the staffRead MoreThe Challenges Of Charter Schools In African American Urban Schools1206 Words   |  5 PagesThere are academic tutoring services in many African American urban schools across the country, along with districts that tailor their curriculum to fit the students. (Chapman, 2010, pp.651-654) Charter schools also offer a curriculum formatted toward the students and have more freedom from the bureaucratic echelon. There are only a small handful that have the same ideology or format as the Chicago study. The Chicago s tudy gave students the benefits of learning social and business skills through

Analysis Of The Movie The Immigrant - 1219 Words

The Movie â€Å"The Immigrant,† directed by James Gray in 2013, is a historical piece, mostly because it was not made in 1921 when the events it portrays actually happened. I would also have to attribute the movie to be a drama as well as a romance, as the movie is about an evil man hooking the main character, Ewa who is played by Marion Cotillard, into becoming a prostitute. The movie has certain aspects of romance as well as fear. There are many times where you feel love will be sparked and Ewa will live happily ever after. However, these moments are fleeting and go away very quickly, only to pop up again a few minutes later. In the two hour duration of the movie, I felt hopeful, as well as sad. While not learning any historical information, I was entranced in the lives of the characters. I feel as though they did a fantastic job of portraying the time period, through the cloths, speech, and even the way the buildings were built. In the very beginning, there are a bunch of people going through security, doing wellness checks, background checks, etc., to try and come into the United States through Ellis Island, a tiny island off the coast of New Jersey. The movie specifically centers on two Polish women, Ewa Cybulska and her sister Magda. Magda was taken away suddenly as she was deemed too sick to be allowed in, suspected to be lung failure. Ewa got through to the background check portion, but was sent away as she was â€Å"unescorted† and had nowhere to go, mostly because her uncleShow MoreRelatedThe Immigrants Movie Analysis1833 Words   |  8 PagesThe Emigrants is a movie about the Swedish family who falls on challenging times and immigrants to America. The Nilsson family starts in Sweden, their difficulty with crops and as the nephew Robert gets the idea to move to America for a better life. The Nilsson family and a small group of the Swedish religious group in the same town. The Emigrants are illustrated through the clash between American ideals and Swedish traditions seems through the eyes of Swedish audience affectedly. The ways theyRead MoreUnder the Desguise of a Passageway to Happiness: Assimiliation779 Words   |  3 Pagesunhappiness in communities with people of different racial backgrounds living together and running into conflicts (122). She goes on to explore how the British government tries to resolve these diversity conflicts among their British citizens and Asian immigrant population. The British Empire promoted civilized kind of pleasure that they assumed could not be found in the Indian culture, but only in the British culture. Based on the excuse of Indians being uncivilized the British made attempts to colonizeRead MoreWest Side Story : Race Discrimination1594 Words   |  7 Pagesfrom the movie portraying a love that was forbidden between the Sharks, a Puerto Rican gang and the Jets, an Anglo-Americans gang; it also represents the discrimination, violence and economic exploitation Puerto Ricans faced when migrating to New York in the 1950’s. When West Side Story came out in 1961, it explains to the American audience why Puerto Ricans were migrating to the United States and their living conditions. The film has various themes and topics for a diverse range of analysis to beRead MoreSpare Parts, An Inspirational True Story About Four Undocumented High School Students1476 Words   |  6 PagesSpare Parts is an inspirational true story about four undocumented high school students. These students enter a robotics competition together and come in first place. Throughout the movie they face many challenges and obstacles and still manage to come at the top. This movie has a great message behind it. This movie shows the problems that undocumented families face day by day. Oscar Vazquez is one of the four high school students who was attending the American Forces Career CenterRead MoreFilm Analysis - Sin Nombre950 Words   |  4 PagesFilm 1070 1 September 2013 Film Analysis/Personal Reflection: Sin Nombre The movie, â€Å"Sin Nombre† directed by, Cary Fukunaga, is about the story of a young man, by the name of Willy, living in Mexico, whom is a member of the gang known as â€Å"MS†. This film makes its audience familiar with the struggles of the journey for immigrants trying to make it to America. Willy’s commitment for the gang turns redundant when one of the other gang members murders his girlfriend. A series of events occur inRead MoreThe Visitor ( 2008 ) Essay919 Words   |  4 Pagescouple occupying his place. They apparently rented it for two months, illegitimately. As the story unfolds, it encompasses intercultural relationships, governmental bureaucracy, world politics and many other social and civil areas. The Visitor: Analysis of Social/Civil Breadth area The cultures that overlap are Syrian, American and Senegalese. Many sub-cultures are represented too, for instance, the American versions of Senegalese and Syrian, French Senegalese and traditional Syrian. Other attitudesRead MoreA Of Grace, A Film Directed By Joshua Marston1180 Words   |  5 Pages Yishan Chen April 12 2016 PUP 200 Immigration and Information Dissemination Maria Full of Grace, a movie directed by Joshua Marston, illustrated a series of social issues, and there are two important planning issues that come to people’s attention. The first one is the immigration problem and the second is information dissemination. The dramatic increase in immigration in recent years has received a great amount of attention throughout the world. It has profound effects in both homeland and hostRead MoreThe Scientific Study Of Customs Of Individuals And Their Cultures Essay1571 Words   |  7 Pages1960’s. She claims that duty to ones family, whether the ‘temporary ’ family she is born into or the one of her husbands when she gets marries, organized marriages instead of romantic love. The movie, â€Å"Eat a Bowl of Tea† (1989) illustrates the relationship of romantic love and duty among two Chinese-American immigrants, Mei Oi and her arranged husband, Ben. In the beginning things seem to work well between the arranged couple, but as pressures increase from the entire China-town population, the initialRead MoreMovie Analysis : Crash 1362 Words   |  6 Pagesan Oscar winning film in 2004 called â€Å"Crash†, this movie basically talks about racism and the impact it has on the lives of people in Los Angeles. This movie got a good response from the viewers, as it concentrated on some real harsh realities of racism and asked some hard questions which are generally avoided in movies. This movie clearly promotes the a very delicate issue, and hence requires some detailed assessment. I personally feel the movie was good and it portrayed some very common events ofRead MoreFilm Review : Romeo Must Die 1269 Words   |  6 Pageskung-fu and as he reunites with Trish he learns that the death of his brother was internal. The movie reaches a climax when Han and Kai have a final fight, filled with suspense, fire, and enough slow motion camera work to render it a true action film. Han then confronts his father about the death of his brother and Chu Sing kills himself after Han literally and figuratively turns his back on him. The movie ends with Han and Trish embracing each other and walking away from the Sing house freeing them

The Advantages and Disadvantages of Computer Free Essays

I tend to agree that young children can be negatively affected by too much time spent on the computer every day. This is partly because sitting in front of the screen for too long can be damaging to both the eyes and the physical posture of a young child, regardless of what they are using the computer for. However, the main concern is about the type of computer activities that attract children. We will write a custom essay sample on The Advantages and Disadvantages of Computer or any similar topic only for you Order Now These are often electronic games that tend to be very intense and rather violent. The player is usually the hero of the game and too much exposure can encourage children to be self-centered an insensitive to others. Even when children use a computer for other purposes, such as getting information or emailing friends, it is no substitute for human interaction. Spending time with other children and sharing non- virtual experiences is an important part of a child’s development that can’t be provided by a computer. In spite of this, the obvious benefits of computer skills for young children cannot be denied. Their adult wold will be changing constantly in terms of technology and the internet is the key to all the knowledge and information available in the wold today. There fore it is important that children learn at an early age to use the equipment enthusiastically and with confidence as they will need these skills throughout their studies and working lives. I think the main point is to make sure that young children do not overuse computers. Parents must ensure that their children learn to enjoy other kinds of activity and not simply sit at home, learning to live in a virtual word. How to cite The Advantages and Disadvantages of Computer, Essay examples

Cineplex Case Study Essay Example For Students

Cineplex: Case Study Essay Company BackgroundIn 1979 Garth Drabinsky and Nathan Taylor formed Cineplex. From early on Cineplex saw itself as a niche player. They used small screens to show specialty movies and they employed this strategy not to challenge major chains, but to compliment them. Cineplex did well primarily because of their concept for carefully planned use of shared facilities. With this success they began to expand across Canada with a very rapid rate of expansion. During this expansion however they amassed a 21 million-dollar debt. Also, distributors became reluctant to supply Cineplex for fear of alienating the two largest Canadian chains. In 1983 to avoid bankruptcy, Cineplex reduced its debt by selling off some of its recently purchased assets. Darbinsky also took legal action to win back access to major releases. Son after this time he also purchased the Odeon chain so that he would be able to bid for early runs of movies. This gave Cineplex a major position in the industry. Through Darthbin skys relentless tactics Cineplex Odeon was the second largest motion picture chain with 1,800 screens in over 500 locations. Now that Darthinsky owned one of North Americas major theater chains he sought to change the movie going experience by changing the layout and atmosphere of the theaters to attract even more moviegoers. Drabinsky endeavored to use the size of his chain to obtain added clout with film studious and distributors. Drabinsky had no plans to slow his companies rapid pace of expansion and he extended Cineplex Odeons production activities through other branches of the entertainment industry. His unrelenting drive for growth placed tremendous pressure on the companys finances. As doubt grew about the financial health of Cineplex Odeon, Drabinsky reputation as a brilliant strategist was gradually subject to increased scrutiny. He realized his weaning support and ho sought to gain control by buying a large stake in the company. MCA, one of the controlling stockholders, b locked this successfully and forced Darbinsky from his leadership position with the company. When Darbinsky left he left a company carrying a massive $655 million dollar debt. Alan Karp assumed the leadership role and immediately began to cut costs and divest some of Cineplex Odeons assets. He also took steps to increased concession revenues. In a short amount of time Karp was successful in cutting the debt by ? and was able to switch back to more of a strategic focus. He began to show interest in further growth. As of 1995 Cineplex Odeon reported a loss of $30 million for the 1st 6 months of the year. These numbers started to raise concerns about Karps ability to turn things around. His attempt to merge with a major chain failed a few months earlier. Although the merger was called off Karp remained enthusiastic about the potential of the company. AnalysisFinancialI would rate their current financial condition as fair to poor. Return on Total Assets ? not significantCurrent Ratio ? .22891 (very poor)Long-term debt to equity ratio ? 81.85Many of their financial ratios are significantly insignificant with profits being negative. SWOTPotential Resource Strengths 1. 85% percent of the companys U.S screens were in the top 15 U.S. markets, while 75% of its Canadian screens were in the top 10 Canadian Markets. 2. Cineplex recently spent $57.5 million in refurbishment and construction of new theaters. This included introducing DTS sound systems in many of its locations. 3. Now embraced a strategy of cautious growth and more sound financial management. 4. With its relatively large size Cineplex could use some muscle to get first run movies and demand bigger revenue splitting. .u4aa09ebf98771f9e503ff2539a97ac1f , .u4aa09ebf98771f9e503ff2539a97ac1f .postImageUrl , .u4aa09ebf98771f9e503ff2539a97ac1f .centered-text-area { min-height: 80px; position: relative; } .u4aa09ebf98771f9e503ff2539a97ac1f , .u4aa09ebf98771f9e503ff2539a97ac1f:hover , .u4aa09ebf98771f9e503ff2539a97ac1f:visited , .u4aa09ebf98771f9e503ff2539a97ac1f:active { border:0!important; } .u4aa09ebf98771f9e503ff2539a97ac1f .clearfix:after { content: ""; display: table; clear: both; } .u4aa09ebf98771f9e503ff2539a97ac1f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4aa09ebf98771f9e503ff2539a97ac1f:active , .u4aa09ebf98771f9e503ff2539a97ac1f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4aa09ebf98771f9e503ff2539a97ac1f .centered-text-area { width: 100%; position: relative ; } .u4aa09ebf98771f9e503ff2539a97ac1f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4aa09ebf98771f9e503ff2539a97ac1f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4aa09ebf98771f9e503ff2539a97ac1f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4aa09ebf98771f9e503ff2539a97ac1f:hover .ctaButton { background-color: #34495E!important; } .u4aa09ebf98771f9e503ff2539a97ac1f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4aa09ebf98771f9e503ff2539a97ac1f .u4aa09ebf98771f9e503ff2539a97ac1f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4aa09ebf98771f9e503ff2539a97ac1f:after { content: ""; display: block; clear: both; } READ: Econ Essay5. Had very strong concession sales. Potential Resource Weaknesses1. Seemed to have no clear strategy or business plan ? at one point Karp stated ?that he had not even begun to consider what strategic benefits Seagram might bring to Cineplex?, something he should have been looking at. 2. Fair to poor financial condition with in the company. Weak balance sheet and excess debt. 3. History of overaggressive expansion ? weary shareholders and stakeholders may prevent or slow future mergers or acquisitions. Potential Company Opportunities1. Alliances or mergers to expand coverage. Karp believed Cineplex was capable of running a theater chain twice as big. 2. The international exhibition business. 3. Vertical integration into the production industry as regulations had been relaxed. 4. Expanding to new geographic areas. Potential External Threats1. Loss of sales to substitutes ? Video/DVDs, pay per view, network television, Internet. 2. Loss of market share due to increase in competition and the increasing number of screens in markets. 3. Splitting of revenues between distributors and exhibitors. Distributors had more options and could demand higher revenues from the exhibitors. Alternatives1. The status quo. Continue to enact cost cutting measures and to increase revenues. Employ a no growth strategy and focus on current markets. Analysts believe however that with the current state of affairs Karp could not turn the company around. It was said the Cineplex was losing up to $4 million a month in operating revenues. 2. Alliances or mergers to expand coverage. Karp believed Cineplex was capable of running a theater chain twice as big. This could reduce overhead cost and go right to the bottom line. Probably one of the best alternatives for Karp and Cineplex to remain competitive and to increase the va lue of the company. 3. Enter joint ventures or alliances to expand coverage in international markets. Untapped markets could be very profitable however; additional funding would be difficult to impossible. 4. Vertical integration to reduce threat of increased distributor power. Again additional funding would be difficult, also may face regulatory scrutiny. Recommendations As I reviewed the case my recommendation would be to look for a merger. This could enhance there standing both financially and competitively. By seeking a merger they could stabilize themselves financially by further reducing their debts and overhead costs. They could also fight more aggressively for market share and look for international opportunities. The potential would also be there for more bargaining power with the distributors. ConclusionBy seeking a merger this would benefit all the stakeholders in the organization, the management, the stockholders, and the customers through the benefits that would come about. Karp should continue to pay down as much debt as possible and aggressively seek merger opportunities immediately. Music

Abortion Clinics Should Not Be Closed Essays - Sexual Revolution

Abortion Clinics Should Not Be Closed $115 Designer Cosmetic Collection From Cosmetique -- Only $1! Abortion Clinics Should Not Be Closed In 1973, the Supreme Court's decision made it possible for women to get safe, legal abortions from well-trained medical surgeons, and therefore led to dramatic decreases in pregnancy-related injury and death ("abortion"). Now there is a new proposal to close abortion clinics. This proposal takes away the privacy rights of American women that are guaranteed by our Constitution. By closing abortion clinics the government is not only taking away women's rights, but is also punishing those whom want to exercise their right of a pro-choice woman. Abortion clinics allow thousands of women every year to have abortions. Having the abortion should be woman's personal choice. By closing these clinics, there will be no providers to perform the operation, so the choice has already been made for them. Closing the clinics will increase the barriers of having an abortion. When there are too many obstacles, the right to make their own choice is taken away from them. In 1973 the American Supreme Court ruled that Americans' right to privacy included: "the right of a woman to decide whether to have children, and the right of a woman and her doctor to make that decision without state interference" ("abortion"). The Constitution says we have a right to privacy, so taking away a woman's chance to make decisions about her own body violates that right. The American Civil Liberties Union defends the Constitution and peoples' rights.ACLU has protected the rights of abortion for women, and in recent years has argued mayor cases opposing restrictions that deny woman access to reproductive health care ("ACLU"). Policy 263 states: "The ACLU holds that every woman, as a matter of her right to the enjoyment of life, liberty, and privacy, should be free to determine whether and when to bear children."(The American Civil Liberties Union) The closure of abortion clinics will be done with the purpose to reduce the number of abortions. This raises the question whether this will be an effective method or not. Before 1973 abortions were illegal yet the number of women who sought abortions did not decrease ("abortion"). Before 1973 many thousands of women died or suffered serious medical problems after attempting to perform their own abortions, or going to untrained doctors who performed cheap abortions with uncivilized methods or in unsanitary conditions (The Abortion Law Homepage.). If clinics are closed, women will still continue to attempt, and succeed, in ending unwanted pregnancies just like before 1973. Women will risk their health and possibly even their lives. By keeping these abortions clinics open it ensures a higher probability that the women who do have abortions will be in a safe, sanitary environment, and therefore injuries will be fewer in number. If clinics are shut, the waiting lists of abortion clinics in other countries will be much longer. Women will have to wait longer to get an abortion, and will be treated later in their pregnancy which is much more dangerous for the pregnant women. Pro-life activists claim that the unborn baby is alive and has feelings when the heart begins beating. But, the heartbeat begins between the eighteenth and twenty-fifth day ("Fetus"). They also say that women who have abortions are "murderers". This problem could be solved by keeping abortion clinics open, because then the woman can be treated before the twenty fifth day when the fetus is not yet a living baby. She will not have to wait because of long waiting lists, but instead will have the abortion as soon as possible with as less psychological pain. If a woman has to travel to another country to have a legal abortion, she will have to pay more money. She will now not only have to pay for the abortion itself, but also the traveling costs and that does not include the psychological costs as well. Not all people can afford these costs. So by keeping clinics open more women will have the chance to exercise their right and have their desired abortion. If a working woman or student suddenly has to leave the country, this means she will have to think of excuses and lies for an explanation. This is not fair to the woman, she should not have to explain herself to anyone, it is her body and therefore she can do what she wants, she does not need other people's consult. Abortion clinics are not a "butcher's place" where young babies are murdered. They provide a choice for women whether or not to bring a child into this world. What

Should Abortion Be Legal

Should Abortion Be Legal Introduction The society has many ways of condemning practices that it considers morally and ethically wrong. In addition, owing to differences between different religious believers, there is a clear disparity of activities, which these religions consider right or wrong. Hence, considering these disparities, one main question, which many individuals lack correct answers to, is; is what the society or church considers right the right thing in reality?Advertising We will write a custom essay sample on Should Abortion Be Legal specifically for you for only $16.05 $11/page Learn More Abortion is one of the most controversial topics in the modern society owing to different stances taken by different individuals, either applying religious beliefs or using societal values. Depending on ones position, many controversies arise as concerns the legalization and illegalization of abortion, hence the need to take an intent analysis of all factors surrounding the act befo re making any conclusions on its legality or illegality. Abortion If any individuals imagine that making the decision to do an abortion is an easy task, then they better sit down and critically analyze circumstances surrounding the whole act. Primarily, the practice encompasses the termination of pregnancy before a baby is born; a practice that leads to death of the unborn fetus or in some cases a live fetus. The practice has many associated effects, which include psychological trauma, stress, health deterioration, and the worst; death. Depending on the procedure and precaution taken by individuals, the entire process of abortion can be successful or fail, hence the need to always consider repercussions of the practice before doing an abortion. Legality and Illegality of Abortion Universally there exist two main divisions as concerns the debate on the legality and illegality of abortion namely pro-choice and pro-life views. The former argues that, individuals (women) have the right of making sole decisions as whether they want to terminate their pregnancies or not; depending on their cherished values and moral ethics. The latter argues that, considering the prevailing societal, religious, and general moral values, killing of an unborn child is wrong; hence, countries should eliminate the whole practice from the society. The main issue of contention between these two groups is the determination where practically human beings begin to be called living beings (Saletan, 2004, pp.187-190). All individuals accept that life is precious however, what if the created life is out of plan or chances are that, it will face many living problems. Arguing that, abortion can result in many health complications in life later for example, emotional damage, barrenness and death is not wrong. In addition, arguing that, although one may never have the requirements of upbringing up a child, hence seek for adoption is not also bad. However, it is good to consider the circumstances su rrounding the mother and the unborn child.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For example, likelihoods of a child with deformities, which majority of parents never want to see their children go through. On the other hand, what if whoever is responsible for the pregnancy refuses to take responsibility of the baby just incase the mother cannot afford to up bring the child alone? This and many other questions pose an ethical dilemma on the illegality of abortion; hence, to me, abortion governments should legalize abortion because of complications that come with pregnancies. Why Countries Should Legalize Abortion Although individuals or organizations oppose the idea that governments should make abortion legal, considering some circumstances surrounding some pregnancies governments should legalize the whole thing. This is because; in most cases, mothers are the ones who suffer the burd en of carrying the unborn babies. In addition to the burden of carrying the unborn baby, in most cases research findings have indicated that, majority of individuals who father some babies are unwilling to take the responsibility of contributing to the up-bringing the child. For example, take of a case where the woman in question is a student; in most cases, these girls cannot afford bringing up the child on their own, and to make the whole issue worse majority of parents may reject them as not part of their family. In addition to rejections and lack of finance to up-bring the child, most of these young girls undergo psychological torture due to societal discriminations, because societies consider them outcasts. For example, in a Muslim society, it is wrong to get a child out of wedlock; hence just incase it occurs, majority of Muslim women face many discriminations and have to face certain punishments. The above factors puts at risk most mothers life, hence the need to take the har d option, whose success depends on its legality. The second main reason why abortion governments should legalize abortion is primarily to save mothers lives. Consider a case where a doctor has advised a mother not to sire more children because of her health condition for example, mothers suffering from health complications such as kidney infections, sickle cell anemia, advanced diabetes, or have had more than two babies via cesarean section (Conor, 2010, p.1). Such mothers’ health conditions cannot allow them to sire more children, hence the need for abortion for them to live long and comfortably. Humanly speaking, all individuals commit mistakes in life; hence, mothers are not an exception. This is to say, against those warnings some mothers get pregnant unknowingly, hence realize when it is too late. To these like mothers frankly asking, why should the law not allow them to have an abortion?Advertising We will write a custom essay sample on Should Abortion Be Legal specifically for you for only $16.05 $11/page Learn More It is important to note that, in this case it is two individuals lives that is at stake; hence, making it important to at least save one and loose one. In addition, in this like scenario, considering conditions surrounding it whether the law legalizes abortion or not, still most mothers will do it using all means that are at their disposal. Therefore, to avoid complications that may result from illegal abortions, it is necessary to legalize the practice (Schuman, 2010, p.1). Considering developments that our societies have undergone, surely it will be wrong to deny women this simple right. Since time memorial, activists have fought for gender equality in our society, a factor that should not isolate abortion. Reproductive choice should be a right the law should grant all women because it will give them an opportunity to explore other development options; more participation in economic development, a factor th at may be impaired by carrying of unwanted pregnancies (Oreffice Moore, 2005, p.1). Some situations surrounding conceptions also should make countries legalize the practice among women. For example, consider a case of a child conceived out of rape or incest. Majority of victims suffer a lot of psychological trauma, something that is more hurting that even sickness. Most of babies conceived out of rape will make most mothers have negative attitudes towards them, a situation that jeopardizes the health growth of the child. Primarily, this is so because these children may lack parental love they deserve something that universally contributes to suicidal tendencies among most children. This therefore results to two paradoxical questions; why allow children to be born knowing that circumstances surrounding their lives are complicated? In addition, why risk loosing a life something which abortion could have helped to alleviate long before birth? On the other hand, illegalizing abortion i n many ways discriminates different classes of women in the society. Most rich mothers can have abortion in sophisticated conditions that they prefer; where success is a guarantee, but considering the economic status of women from poor backgrounds, because of the illegality of the practice, they may opt for very crude ways that jeopardizes not only their health but also their overall life. Legalizing abortion can also help to reduce crime, a factor that many research findings have proved. For example since the legalization of abortion in America, the continent had seen continuous reductions in the number of child mortality rates. This is because, the practice is legal and the rule of law sets conditions under which individuals should undertake abortions; hence, it is very hard to find individuals involving themselves in criminal practices such homicides (Donohue Levitt, 2006, pp. 379-390). Another important reason why governments should legalize abortion is to manage population exp ansion and public health. Currently, the universe faces very many threats resulting from human practices. These practices include destruction of habitats, overexploitation of resources to sustain life, and encroachment into protected areas.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In many ways this has led to many calamities that have caused massive property destruction and deaths, the latest being the Haiti Earthquake. To some extent, through population control by allowing abortions, governments can avoid exaggerated population explosions. This is because in most instances, in majority of nations it is illegal to do an abortion even when the case is genuine (Tietze, 1975, pp. 123-127). It is important to note that, although governments should legalize abortion, it is advisable for whoever who wants to conduct the act, to first of all seek medical advise before taking the abortion. In addition, it is important for all women to use correct aborting measures, because failure to do so can result to numerous complications. This is because, the option of applying crude procedures not only makes the entire process dangerous, but also can lead to loss of life of the mother or health complications that can leave one regretting for her entire life. Conclusion In concl usion, the issue of avoiding unwanted pregnancies that may force one to have an abortion should be a collective responsibility, owing to the fact that, it affects all individuals in one way or another. Considering conditions surrounding single parenthood, it is advisable for all individuals to embrace good moral behaviors, and just incase conception occurs against somebodys will for example rape or incest, the law should allow such individuals to have abortions. This is possible through clearly defining circumstances under which individuals can undertake the act. Reference List Conor, A. (2010). Reasons why abortions should remain legal. Socybert. Web. Donohue, J. Levitt, S. (2006). The impact of legalized abortion on crime.  The quarterly journal economics, 116 (2), 379-420. Oreffice, S. Moore, J. (2005). Legalizing abortion increases a womans economic power. Medical News. Web. Saletan, W. (2004). Bearing right: conservatives won the abortion law. California: University of Cali fornia press. Web. Schuman, R. (2010). Child fall asleep (Abortion): Debate with others on abortion Message board. Web. Tietze, C. (1975). Effect of legalization of abortion on population growth and public health. Family planning perspectives, 7(3), 123-127.

Report Project On Obesity Essay Example | Topics and Well Written Essays - 750 words

Report Project On Obesity - Essay Example for differences in height and weight, it does not distinguish between mass due to say accumulated body fat and mass due to having more muscles, neither does it account for the distribution of body fat in any way. These aspects play a critical role in determining the health risk an individual faces. For children, BMI needs to be adjusted for age and gender since there is a different growth pattern amongst boys and girls of different age. This therefore implies that it wouldn’t be possible to have a single universal classification of obesity in children (The NHS Information Centre, Lifestyles Statistics., 2012). Morbidly obese: 40 and over: Morbidly obese adults have a very high health risk. Additionally, they have lots of health complications such as hypertension and diabetes that can be directly attributed to the increased weight. Due to the excess weight, the patients also find it mobility a more difficult task. Using the Finished Admission Episode (FAE), which is the first period of inpatient care under one consultant within one healthcare provider, a graph of obesity against time between the year 2000 and 2011 grouped by gender is shown in figure 1 below. One of the potential causes of obesity is lack of physical activity. As such, the level of physical activity of a respondent may influence their potential for becoming obese. Data on levels of physical activities of adults is available for the years 1997, 1998, 2003, 2004, 2006, 2008 from the HSE 2010 trends table. An attempt at establishing whether there is a connection between obesity and physical activity is achieved through literature review. In particular, a check at the sections on obesity and physical activity in adults (page 18) and similarly for children (page 24) in the report â€Å"Statistics on obesity, physical activity and diet: England 2012† (2012) reveals that there is an apparent connection between obesity and physical activity. There is potential for obesity to have long run harmful

Crouching Tiger, Hidden Dragon Essay Example | Topics and Well Written Essays - 750 words - 1

Crouching Tiger, Hidden Dragon - Essay Example Women, in the film, are the main heroes. The right name should be heroines. Even though the main character of the film is a man, women are responsible for easing the conflict in the film. Any film revolves around a conflict, and the way the characters resolve the conflict is what matters to the audience. The three heroines, in this film, were responsible for bridging the conflict and putting suspense in the viewers. However, these women are not united in carrying out their duties, which makes them unconventional. They betray, lie and steal from one another. A person would expect them to be loyal friends to one another, but this is not the case. The theme of gender obligations and roles are present all through the movie. In a plot that starts prior to the timeline of the film, Jade Fox is denied entrance to the Wudang monastery as she is a woman. Wanting to learn the secrets and techniques of Wudang fighting style, Jade poisons Li Mu Bais master. She takes a manual to study Wudang fighting by herself, which sets in motion the proceedings of the movie. Rong Cai, on the other hand, argues that a sword is passed along to men, and is used only by males. This makes the sword a phallic sign of male authority and masculinity. The anti-hero of this film is also the protagonist of the film, Li Mu Bai. Li lacks heroic qualities and virtues. He is not morally upright, idealistic, courageous and noble. However, women in the film are the characters who portray this factor. He does not do anything to Jade Fox knowing that she is the one who killed his master. A true hero would, in the first place, try to protect his master, but I did not opt for this. He just decided to let the matter pass by. I would have been expected that Li be the main hero in the film, but he does not portray this factor.

Thomas Sankara And The Revolution In Burkina Faso History Essay

Thomas Sankara And The Revolution In Burkina Faso History Essay The leadership case I will be presenting is principally concentrated on one of the ambitious and young African leaders Thomas Sankara, the transformational leader, who made it to the highest rank in Burkina Faso (August, 1983), and was later assassinated by one of his friends (October, 1987). More specific focus will be put on leadership qualities displayed by Sankara both during the coup for taking over the government, and the launch of post revolution regime: the initial popularity of Sankaras leadership started to shatter in the course of executing fundamental changes. On the one hand, Sanakara as a leader of his country was facing financial and economic dependency from Western countries and donor organizations, and on the other hand, his leadership was challenged by hierarchical and corrupt system deeply rooted into the society of Burkina Faso. Sankara is known as highly charismatic and transformational leader. He had the vision to make Burkina Faso independent, which was appealing to the majority of population and therefore he quickly gained the support of many Burkinabes. Sankara was obsessed with the idea to make his country economically self-sustainable and eradicate any form of dependency. Sanakra was confronting two sided transformation: on the one hand he was dealing with social, economic, political regime, and on the other hand he had to crack social norms, moreover he wanted to do it fast. A glimpse into the history of Burkina Faso, or in general into a commonly shared experience by most African countries reveals an on-going struggle against the yoke of Western Europe. The colonization of formerly named Upper Volta was undertaken by the French in 1890s. Colonization as a whole can be described as the state of dependency imposed by an elite, educated, strong country upon a weaker one. Upper Volta became independent in 1960, yet even after acquired independence most African countries were still under the influence and control of the Western Europe. Leadership of Sankara through Trait Theory Sankaras leadership is supported by a series of leadership traits showcased in different settings and environments. Signs of leadership were observed at earlier stages: as a kid Sankara was inspired with the dream to become the savior of Upper Volta. He followed his vision by joining military forces at the age of 19. Sankara also stood out with a number of heroic acts during the war with Mali, and at later stages was rewarded with the status of captain. Sankaras flexible style of leadership allowed him to make a shift from military sector to government, where he initially served as secretary of State for Information and later was assigned as prime-minister. Prior to becoming the president of Upper Volta, Sankara was already bearing the popularity of a leader both locally and internationally. By further analyzing Sankaras leadership through the lenses of trait theory we can see that Sankara possesses a high degree of all traits common to a leader, yet his visionary plan remained unfinished, since he was killed after four years of being the head of Burkina Faso. Some leadership traits encountered in Sankaras actions were: Intelligence: Thomas Sankara was an intelligent captain, yet his intelligence was not limited to military affairs only: Sankara was equally knowledgeable about his countrys political, economic and social conditions. By becoming the head of one of the poorest countries in the world Sankara started sketching reforms in order to make an outmost utilization of their own resources rather than seeking financial support from international donor organizations, such as World Bank and International Monetary Fund. Sankaras intelligence permitted him to think about issues that were not as intensively addressed during those times, such as gender equality and environmental issues. Sankara highly empowered womens participation in different ministerial positions. Despite the urgency of myriad economic issues Sankara did not ignore environmental protection and during his leadership he organized series of tree plantations. Sankara also realized that for the development of healthy economy he should pay attention to proper education and health, therefore he undertook preventive actions against the spread of different diseases. Confidence: not only quotes and comments made by people who had had direct interaction with Sankara, but also his speeches are a high evidence of confidence. The path that Sankara undertook was extremely based on confidence. To some degree Sankara was overconfident while thinking he would be able to gain sustainable and independent state without outreaching the support of external sources. Charisma: The most common trait prescribed to this leader is charisma; it was the charisma that accelerated such a rapid transformation during 1982-83. During the short period of being a prime-minister January May 1983 Upper Volta Sankara made rapid changes in the education system, labor market. Yet his aspiration for introducing a transformational change in Upper Volta was limited to the conservative approach adapted by the president of the country which in its turn led to another big transformation revolution in 1983. Determination: Sankara was ambitiously marching forth in his endeavor to radically change the prevailing system in Burkina Faso. Determination never abandoned this leader even when he was imprisoned by the former president in 1982. However, his determination was so strong on the way of his goal, that he started using power and authority against protesting masses during the post revolution period. Sociability: despite the tense schedule during his military service Sankara was finding time to play guitar with US Peace Corps Volunteers, and engage in discussions. Some sources mention that Sankara charisma was influenced since his involvement in a music band. Integrity: most of Sankaras actions were based on integrity. I would even say integrity was prevailing in this leader to such a degree that the society could not absorb it: Sankara was not afraid to speak up against big countries, international donor organizations, corrupt officials, and he made it clear from the beginning that for Burkina Faso to prosper they cannot afford allocating 60 per cent of the countrys revenue at only 0.3 percent of its population, that all layers of society had to be given equal chances. Transformational and Charismatic Leadership of Thomas Sankara What attracted my interest in Sankaras style of leadership was his unquestionable charisma, his visionary ideas that are current until now, his foresightedness toward the development of economically self-sustainable country, and the firm commitment to his plan. In the view of many people Sankara is embedded as a leader who in the 4th of August, 1983 successfully led his country to a long-awaited democratic revolution. While Burkina Faso was undergoing severe distress caused by weak economy, high level of illiteracy, astronomically high rate of infant mortality and extremely low income, it was a high time for a transformation to happen, and Sankaras charismatic personality and the solid vision allowed him to undertake the role of the change agent. Sankaras vision was perfectly aligned with the needs of large masses in Burkina Faso: he gained popularity among young students, trade unions that were supposed to become an integral part in the forthcoming transformation, and many other individuals who appreciated Sankaras open criticism toward corrupt officials and civil servants. Thomas Sankara can be considered as highly transformational leader, not completely though. Sankzara had accumulated respect of many of his followers, and a bright proof of that was the readiness of young officers to demonstrate when he was imprisoned by the president. However, his salvation plan was rather result oriented and did not consider inputs, willingness, opinions of many individuals, which in its turn was raising frustration and dissatisfaction of some of his followers. For instance, when trying to foster consumption of local production, Sankara put restrictions on clothes made in China. Leadership Style of Sankara When analyzing leadership style of Sankara we have to keep in mind that there was a notable difference at the time when he was attempting the revolution and when he was to transform the country. Prior to the revolution his actions involved a balanced proportion of consideration to support his followers and initiating structure such as gaining the support of youth and trade unions, while the post revolution era was accompanied with application of force, orders and rules. Thus in the latter case he can be described as highly task oriented. The major problem laid in the fact that Sanakara had put high goals in front of the country and every individual dwelling in Burkina Faso. It is also worth mentioning that Sankara was the first in Burkina Faso to undertake the burden of sacrifices for the sake of long-term success: among the decrease of public workers salaries he included his own, and at the moment of his death Sankara had no real property. The latter action can be described as quite participative, by serving as a change model for others. Even though most Burkinabes shared Sankaras vision to see Burkian Faso freed from foreign dependency, not everyone was ready to such a commitment, and that was one of Sankaras miscalculations. Taken the limited resources Sankara had, the lack of support, the ambitious goals, and the limited amount of time for such changes, Sankara used the power of authority, and many Burkinabes started calling him a dictator. Recommendations Sankara was highly oriented at seeing Burkina Faso purified therefore his actions to introduce the new regime were too rapid for civilians to embrace. What he could have done differently as a leader, instead of thinking that people would share his patriotic ideas; he should have introduced the transformation in a more strategic manner by applying a bottom-up approach. For instance, identifying influential individuals for each group/community and trying to win their sympathy for his ideas or conveying the long-term benefits caused by short-term limitations. Sankara as a leader was effective, yet he needed other charismatic leaders working directly with deeper levels of society. We also had to keep in mind that application of rule against well grounded norms was not going to help especially when no other benefits were offered instead. Sankara could have used incentives, not necessarily financial, rather in terms of locally produced goods, to compensate the decrease of salaries. Finally, I would have recommended Sankara slightly increasing the level of being a diplomat: sincerity and integrity was a big advantage, but in the international arena Sankara needed support of a big ally.

Adderall Abuse and Doctor Awareness Essay

Adderall is used in the treatment of Attention Deficit Hyperactive Disorder, but has been abused in many circumstances. ADHD has been known to produce certain symptoms, which can have serious negative effects. Adderall helps in the reduction of these symptoms. However, the addictive nature of Adderall has made it one of the most abused medications without prescriptions from medical practitioners. Adderall has, nevertheless, been used effectively as attention stimulant that helps the patients to perform well throughout the day (Helms, 1476). It is, therefore, only important that awareness on the use of Adderall in persons with ADHD be increased in order to maximize the positive effects of the psycho-stimulant treatment as opposed to its negative effects. The use of Adderall in ADHD Methylphenidate has often been used to treat Attention Deficit Hyperactive Disorder. However, many of the scientific research and studies have placed Adderall above methylphenidate in order of efficacy. Adderall, when used by persons with ADHD, it is more efficacious and lasts relatively longer in stimulating the persons’ attention (Joan and Davis 56). Further, it is more effective when applied in small doses than when used excessively. This is one of the issues that bring a point of concern in as far as Adderall abuse is concerned. Its excessive use is not what makes it effective, but rather; it only creates more side effects. Adderall is more efficient in psycho-stimulation due to the fact that it has the ability to increase the dopamine levels while preventing the re-uptake of the same (Joan and Davis 58). See more: Sleep Deprivation Problem Solution Speech Essay Side effects of Adderall and Public Awareness Despite the positive effects that Adderall has in psycho stimulation, it also, like other treatment, poses serious and adverse negative effects; the perfect reason why it is important to undertake an intensive awareness on the use of Adderall in the treatment of ADHD. Some of the most adverse side effects that require effective medical response include rapid and uneven heartbeat, light-headedness, which may result in fainting, where there is high blood pressure that causes problems like unsettled concentration, and where the user feels restless and finds it extremely difficult to concentrate (Helms, 1476). Blurred vision and severe headache, excessive discomfort at the chest due to severe chest pains, seizure and numbness are also among some of the adverse side effects of Adderall treatment of ADHD. Insomnia, diarrhoea and constipation, appetite loss and weight loss, loss of sex drive and impotence, dizziness and headache are also some of the side effects although they are a bit mild (Donatelle 232). Despite all these Adderall use related side effects, it is important to note that often, people have over-used the treatment. It has been identified to be addictive hence increasing the chances of its abuse. Just like other treatments, excessive use of Adderall does not help treat ADHD. In fact, it only makes the disorder worse by creating after use problems like troubled concentration, diarrhoea, dizziness, and headache. Instead of stimulating concentration, it only succeeds in creating more attention problems when used in excess (Andrews, et al, 226). Scientific studies have shown that the use of Adderall by pregnant women is extremely dangerous to the unborn child. The rats used in one of the studies indicated that there exist long-term behavioural and neurological changes hat emanates from prenatal and early postnatal amphetamine exposure (Grilly 101). It has also been established that there are chances of low birth weight or even premature birth and the baby may show withdrawal symptoms if the mother used Adderall during pregnancy most especially when she abused the medication. In fact, sudden deaths of children have been linked with the use of Adderall treatment drugs. Consequently, in some nations, the government has made an initiative to highly control the sale of the drugs (Grilly 101). More studies were have also been commissioned to establish the effects of Adderall treatments. They have indicated that there are high risks of a patient developing cardiac defects resulting from the use of Adderall drugs (Donatelle, 232). The rate of heart beat is increased and consequently the blood pressure, when drugs of amphetamine category such as Adderall are used in the treatment of any disorder or disease. The situation gets worse when overused. However, Adderall drugs are only more dangerous when used in a way not prescribed by certified physicians or when administered in response to addiction demands (Moore, 54). Caution is also given to patients with pre-existing mental or cardiac illness since the drug has the ability of aggravating the situation. Persons with a history of drug abuse are also advised not to use Adderall, but may resort to other medical options that respond to the same problem of ADHD. This is due to the addiction nature of Adderall that makes it possible for people to abuse (Donatelle, 232). The above mentioned issues evidently illustrate that the use of Adderall has side effects; something that is shared by a number of treatment compounds. However, when used in small doses, it is more effective in stimulating one’s attention in the process of combating attention deficit. Excessive use of Adderall is extremely harmful to one’s body given the fact that it produces many side effects that in the end override the intended benefits and functions (Grilly, 343). It is, therefore, advisable for the doctors to undertake close and effective observation of their patients to ensure that there is no abuse. Prescriptions should be normal and standard taking into consideration the action of the drug in the body and the half-life of the different strains of Adderall used. It is medically unethical for doctors to provide prescriptions without confirming the status of the patient’s body. Medical examination to identify the pulse rate is necessary. In addition, medical history of the patient with relation to mental illness, cardiac problems or drug abuse or addiction is of primary importance before making a decision of putting persons with ADHD in Adderall treatment (Andrews, et al, 226). Awareness of the drug use should be enhanced most specially in colleges and universities where students have in many cases used Adderall as study drugs to make them stay awake for long periods without sleep as they study. This academic use of Adderall has contributed immensely to its overuse and addiction thereby affecting many users negatively without them realizing it. The use of Adderall has also been identified in sports to an extent that many spots organizations banned the use of the drugs by athletes without any confirmed practitioners prescriptions. It is used as a performance enhancing substance, which is against the sporting policies (Andrews, et al, 226). Adderall has also in the past been used as recreational substance due to its stimulant nature. Some people crush and snort it while others mix it with water in order to use it as injections. Some people use it together with alcohol in order to achieve high level recreation (Moore, 54). The above mentioned different uses of Adderall indicate the extent to which the drug is abused. Awareness is thus important in order to make people understand that it is only meant for the treatment of ADHD, which should also be done in small doses. In order to reinforce the effective use of Adderall, majorly for the stimulation of attention in people with Attention Deficit Hyperactive Disorder, the government ought to legislate against over-the-counter sale of the drug. It should only be made available in hospitals where patients are given after the certification and prescription by the doctors, which should be followed by proper medical examination. Persons found selling the drugs to people who are not prescribed for should be prosecuted (Andrews, et al, 226). The problem that faces the administration of Adderall is that there is not a single standardized dosage because adjustments are allowed according to the patients’ therapeutic needs. However, it is important to consider the fact that Adderall must only be administered in lower dosages despite the adjustments. First and foremost, it is absolutely not recommended for persons or children under the age of 3 years old. Between 3 and 5 years old, the dosage should be 2.5 mg daily with recommended increase of 2.5 mg on weekly intervals. For 6 or more years old children, it is advisable to start them on a 5 mg once or twice a day with increments of the same at weekly intervals on daily basis. The drug administration at all ages should be stopped whenever optimal response is achieved (Grilly, 343). Conclusion Adderall is effective in the treatment of ADHD, but must be ethically administered. Doctors should prescribe the medication after undertaking detailed medical examination in order to identify whether the patient qualifies for the use of the drug. It must be used only for therapeutic roles only without disposing the drugs for non-therapeutic use. In order to reinforce the awareness, governments should intervene and pass legislations that control the sale and use of the drug.

Declaration of sentiments Essay

Elizabeth Cady Stanton drafted the Declaration of sentiments for women’s rights suffrage at Wesleyan Chapel at Seneca Falls, New York, on July 19, 1848. (Scholastic) It was based on the Declaration of Independence and described the types if discrimination women faced in America. She presented at the first women’s rights convention. Other women like Lucrettia Mott helped play a major role. There was a list of issues that were â€Å"resolved† during this convention. Also, Stanton stated things such as women having to be obedient to their husbands, if married they were civilly dead in the eye of the law, and in case of separation, she loses all power goes to the man. This declaration stated that â€Å"all men and women were created equal,† and demanded that women be given â€Å"the sacred right of elective franchise.† (Womes Vote, Womens voices) Stanton not only spoke up about women’s rights, but also against slavery. She believed in equality for all of humanity. (Womens Vote, Womens Voice) The unfair treatment of women by men was one of the most important points of the Declaration of Sentiments. The demand make known by this document was the demand for women to get equal rights as men that also included suffrage. Stanton specifically and purposely listed ways some were treated unfairly. This document was written to show that women shouldn’t be treated an insignificant or unimportant part of America. They had a voice and they had something to offer. They didn’t want to be seen as property. It wasn’t until many years later when the 19th amendment for women’s right came but this was the very first time women had stood up for themselves against men and the government. Throughout the entire document, Stanton referred to our country as â€Å"He† This shows me that at that time there were no rights for women at all. She is outright holding responsible the lawmakers and leaders who were all men. The women who put this together went against what was acceptable for the time and were all very brave. Of course they were made fun of by the newspapers and were criticized for their behavior. (Women’s Rights) This kind of conduct was radical for that time. If it wasn’t for Elizabeth Stanton and the other women activist that day, who knows if women would have equality. This gave other women the courage to stand up for themselves. I am thankful for this declaration because I know that women are sometimes looked at a lesser power even today in the 2000s, I could only imagine what the women of the 1800s had to deal with. This text is still significant today because women can learn from what Stanton did and use her ways and ideas hundreds of years later. By looking back and seeing that they were able to make a change even though it seemed impossible is very liberating. The document is both socially and historically important because of how effectively it represents the women’s rights struggle of the nineteenth and later centuries and because of what the document and societies reaction to it tells historians about this period in American history. The documents format and wording, in many places word for word, are the same as what was used in the Declaration of Independence which is one of the nation’s most respected documents. By mimicking the struggle of America’s founders and the women’s rights movement the document uses the most extremely held beliefs of the American people as its base. This makes the document dramatic, unforgettable, and powerful. It is compared to the declaration of independence many times, proving that women’s suffrage is an imperative matter. The words are strong and open the eyes of Americans that women shouldn’t be treated any less. Works Cited â€Å"Elizabeth Cady Stanton: The â€Å"Voice† of Women’s Rights.† Washington State Historical Society. N.p.. Web. â€Å"Declaration of Sentiments and Resolutions, Seneca Falls.† Scholastic. N.p., 9 May 2005. Web. . â€Å"A â€Å"Declaration of Sentiments† is Drafted.† Women’s Rights. N.p.. Web. .

The Introduction And Background Of Sime Darby Finance Essay - Free Essay Example

Sample details Pages: 13 Words: 3956 Downloads: 10 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? The Sime Darby in 1910 got the name from two European business partners by name; William Sime and Henry Darby. William Sime, a traveler and adventurer from Scotland, ventured to Malaysia when he was in his late 30s. Sime Darby Berhad is the largest conglomerate in Malaysia and one of the largest in Southeast Asia . Don’t waste time! Our writers will create an original "The Introduction And Background Of Sime Darby Finance Essay" essay for you Create order Within its territory are more than 270 operating companies in 23 countries, while foreign operations in Hong Kong of which account for 25% of revenues, Singapore (14 %), and Australia (11%). The company generates 38 percent of its revenues domestically. Its broadly diversified activities include a wide range of industries, with the core businesses being plantations including oil palm and the companys original business, rubber, tire manufacturing, heavy equipment and motor vehicle distribution, property development, power generation, and engineering services. Natural rubber synthetic rubber was still being developed and had just been introduced to the country from Brazil. Sime and other entrepreneurs at the time recognized that the climate of Malaysias jungle region was similar to that of Brazils. Therefore, rubber could just as easily be grown in that country and sold not only in Malaysia but throughout Southeast Asia and the world. However, Sime Darby encountered opposition to its venture from locals, who were wary of outsiders coming in to operate a plantation in Malacca, in order to overcome this, Sime and Darby forged friendships with several members of the Chinese business community. The company expanded, becoming a manager for owners of other plantations and then moving into the trading end of the industry. Sime set up a branch office in Singapore in 1915 and shortly thereafter established a marketing office in London. Demand for rubber eventually outstripped Sime Darbys production capacity, and by the late 1920s the company found it necessary to clear more jungle. To do so, Sime Darby purchased Sarawak Trading Company in 1929. Sarawak (later renamed Tractors Malaysia) held the franchise for Caterpillar heavy earthmoving equipment. That important purchase signaled Sime Darbys expansion into the heavy equipment business, which would eventually become a major component of its expansive network. In 1936 the companys head office was relocated from Ma lacca to Singapore. Sime Darby made a fortune in the global rubber industry during the 1920s and 1930s. Growth in the industry began to fade, however, as natural rubber was gradually supplanted by synthetic rubber. Sales of natural rubber boomed during World War II as warring nations purchased all available supplies. The war, however, also led to significant advancements in synthetic rubber technology. A good deal of it was used to acquire other companies, thereby expanding Sime Darbys reach into several other industries. Much of Sime Darbys success during that period was attributable to its acquisition of the giant Seafield Estate in 1971 and the establishment of Consolidated Plantations Berhad that same year. Through Consolidated Plantations, which became the companys main plantation subsidiary, Sime Darby became a leading force in the regions thriving agricultural sector. In addition to growing the oil palms and cocoa, the company began processing the crops into finished produ cts for sale throughout the world. As its sales and profits spiraled upward during the early and mid-1970s, Sime Darby became a shiny feather in Britains cap. To the surprise and chagrin of the British stockholders, however, the company was wrested from their control by the Malaysian government late in 1976. The intriguing events leading up to the takeover began in the early 1970s. During that time, Sime Darbys chief executive, Denis Pinder, began investing the companys cash in new subsidiaries throughout the world. The companys stock price soared as Sime Darbys sales spiraled upward. At the same time, some observers charged that Sime Darby was engaged in corrupt business practices (with critics coining the phrase Slime Darby). Allegations of corruption were confirmed in the eyes of some detractors when, in 1973, Darbys outside auditor was found stabbed to death in his bathtub. The Singapore police ruled the death a suicide, but Pinder still ended up in prison on misdemeanor c harges. Pinders successor took up where he left off, investing in numerous ventures, most of which were located in Europe. Unfortunately, many of those investments quickly soured. Some Malaysians felt that Sime Darby was taking profits from its successful domestic operations and investing them unwisely overseas. So, in 1976 the Malaysian government trading office bought up Sime Darby shares on the London stock exchange. It effectively gained control of the company and installed a board made up mostly of Asians. Also in 1976, Asian and British board members were able to agree that Tun Tan Chen Locks son, Tun Tan Siew Sin, would be an acceptable replacement as chairman of Sime Darbys board. In 1978 Sime Darby was reincorporated in Malaysia as Sime Darby Berhad. Its headquarters was moved to Kuala Lumpur the following year. Staggering in the Early 1980s; Rebounding in the Late 1980s and Early 1990s Sime Darby jettisoned some of its poorly performing assets during the late 1970s and early 1980s under Locks leadership. But it also continued investing in new ventures. It purchased the tire-making operations of B.F. Goodrich Philippines in 1981, for example, and secured the franchise rights to sell Apple Computers in southeast Asia in 1982. The addition of B.F. Goodrich Philippines marked the companys entrance into the tire manufacturing sector; also in 1981 came the establishment of Sime Darby International Tire Company, which in 1988 was renamed Sime Darby Pilipinas, Inc. In 1984 the company purchased a large stake in a Malaysian real estate development company, United Estates Berhad, and used it to begin developing plantation lands. This company later was renamed Sime UEP Properties Berhad. In Malaysia, Sime Darby acquired the franchises for BMW, Ford, and Land Rover vehicles. By the early 1980s Sime Darbys push to diversify had given it a place in almost every industry, fr om agricultural and manufacturing to finance and real estate. Although it did diversify into heavy equipment, real estate, and insurance businesses, new management also plowed significant amounts of cash into the companys traditional commodity and plantation operations. Sime Darby became a favorite of investors looking for a safe bet. Indeed, the mammoth enterprise tended to minimize risks after the investment mistakes of the early 1970s and seemed content to operate as a slow-growth multinational behemoth that could withstand any market downturns. Even if something did go wrong, the company had a war chest of nearly a half billion U.S. dollars from which it could draw. Unfortunately, Sime Darbys staid strategy negatively impacted its bottom line. Sales dipped to M $2.78 billion in 1992 before plunging to M$2.17 billion in 1983. Sime Darby lumbered through the mid-1980s with annual sales of less than M$2.5 billion, and net income skidded from about M$100 million in the early 1980 s to a low M$59 million in 1987. To turn things around, Sime Darbys board promoted Tunku Ahmad Yahaya to chief executive. Ahmad was a veteran of the companys executive ranks and was a favorite nephew of Malaysias first prime minister, Tunku Abdul Rahman. Under Ahmads direction, the giant corporation began a slow turnaround. Significantly, Ahmad was instrumental in luring Tun Ismail to Sime Darbys board. Ismail was a highly influential central bank governor and the chairman of Sime Darbys biggest shareholder. Ismail became nonexecutive chairman of the company following the death of Tun Tan Siew Sin in 1988. During the late 1980s and early 1990s Ahmad invested much of Sime Darbys cash hoard into a bevy of new companies and ventures. Sime became a relatively big player in the global reinsurance business, for example, and tried to boost its activities related to heavy equipment and vehicle manufacturing. Most notably, Sime began pouring millions of dollars into property and tourism i n key growth areas of Malaysia in an effort to get in on the development and tourism boom that began in that nation in the late 1980s. The success of that division prompted the company to invest as well in tourism overseas. Through its UEP subsidiary, for instance, Sime Darby bought a full-service resort with condominiums in Florida (Sandestin Resorts) and a hotel in Australia, among other enterprises. As the company dumped its cash into expansion and diversification, sales and profits bolted. Revenues climbed from M$2.53 billion in 1987 to M$4.98 billion in 1990 to M$6.20 billion in 1992. During the same period, net income soared from M$85 million to M$353 million. Sime Darby realized a stunning 65 percent average annual growth in earnings during the late 1980s and early 1990s. Despite its gains, though, critics charged that the company had concentrated too heavily on traditional commodity industries and had failed to move into the 1990s with the rest of Malaysia. In fact, Sime Darby continued to garner about 43 percent of its sales from commodity trading activities in 1993 and only 18 percent from manufacturing. The rest came from heavy equipment distribution, insurance, and its property/tourism holdings. Although building strength in those businesses had added to the companys sales and profits during the late 1980s and early 1990s, the strategy had caused Sime Darby to fall behind more progressive holding companies in the region that were participating in booming high-tech, gaming, brokering, and manufacturing sectors. Many company insiders believed that Sime Darby would have to eliminate its heavy reliance on commodity industries if it wanted to sustain long-term growth. The Crisis The companys stock price began to fall in 1993 and its rapid revenue and profit growth began to subside in comparison with late 1980s levels. In 1993 Ahmad stepped back from control of the company when he named Nik Mohamed Nik Yaacob to serve under him as chief executive. Among Mohameds first moves was to initiate the merger of the companys plantation assets, organized as Consolidated Plantations, and the parent company, The company also bolstered its regional insurance business in 1993 by joining forces with AXA of France for its insurance operations in Malaysia and Singapore. These efforts signaled an end to the companys historical emphasis on commodities and reflected Mohameds desires to increase activity in manufacturing, high-tech, financial services, and other fast-growth businesses and reduce Sime Darbys bureaucracy. The turn around after the crisis The company began increasing investments in businesses such as power generation, oil and gas, and heavy equipment exporting. In heavy equipment, Sime Darby bought the Australian distributor of Caterpillar equipment, Hastings Deering (Australia) Ltd., in 1993. In power generation, a key move came in 1994 when Sime Darby took a 40 percent interest in Port Dickson Power Sdn. Bhd., an independent power producer in Malaysia. That same year, the company acquired U.K.-based Lec Refrigeration plc, which was involved in the manufacturing, marketing, and servicing of refrigeration equipment and related products. At the same time, Mohamed worked to absorb the flurry of acquisitions conducted during the previous several years and streamline the company into some sort of cohesive whole. Despite restructuring activities, Sime Darby managed to boost sales to US$3.15 billion in 1994, about US$186 million of which was netted as income. In 1995 Sime Darby stepped up its acquisition drive through the purchase of a controlling 60.4 percent interest in United Malayan Banking Corporation from Datuk Keramat Holdings Berhad. The US$520 million purchase deepened the companys involvement in the countrys fast-growing financial services sector. United Malayan, which was the fourth largest bank in Malaysia in terms of assets, soon was reorganized as Sime Bank Berhad, with the companys brokerage arm becoming a subsidiary of Sime Bank under the name Sime Securities Sdn. Bhd. For the fiscal year ending in June 1997 Sime Darby posted record net income of M$835.8 million (US$322.9 million) on record revenues of M$13.24 billion (US$4.35 billion). Sime Bank and SimeSecurities played a key role in these stellar results (accounting for 30 percent of pretax earnings), but the eruption of the Asian financial crisis in July 1997 quickly proved that the acquisition of United Malayan had been ill-timed, if not also ill-advised. The severity of the crisis in Malaysia, which included a steep decli ne in the Malaysian stock market and a sharp depreciation of the ringgit (the nations currency), led Sime Bank to post the largest loss in Malaysian banking historyM$1.6 billion (US$431 million) for the six months to December 1997. In turn, Sime Darby posted its first loss in decades for the same six-month period, a loss of M$676.2 million ($172.7 million). With other Sime Darby units being hit hard by the crisis as well, the company posted the first full-year loss in its close to 90-year history in the 1998 fiscal year, a net loss of M$540.9 million (US$131 million). Subsequently ,it beat a hasty retreat from its aggressive expansion, determining that the prudent course would be a return to the companys core areas: plantations, property development, tire manufacturing, heavy equipment and motor vehicle distribution, and power generation. In June 1999 Sime Darby sold Sime Bank and its SimeSecurities subsidiary to Rashid Hussain, who merged it with RHB Bank to form the second larg est commercial bank in Malaysia. During the 1999 fiscal year, the company also sold Sandestin Resorts for US$131 million. In 1999,it returned to the black with net earnings of M$821.8 million (US$216.3 million) on revenues of M$9.91 billion (US$2.61 billion). A further pull-back from the financial services sector came in March 2000 when Sime Darby sold its interest in Sime AXA, its insurance joint venture with AXA of France. Meantime, an area of growing interest was emerging at the turn of the millennium as Sime Darby increased its interest in Port Dickson Power to 60 percent, giving it majority control and turning Port Dickson into a company subsidiary. Flush with cash from the sale of its financial services units, Sime Darby appeared poised to make additional forays into the power generation sector. Given the near disaster of its aggressive moves into financial services, however, the company was likely to proceed with much caution in all of its future expansionary endeavors in a return to its traditional style of conservative management. Business activities: Plantation: Plantation is Sime Darby largest revenue generator with about 70% of the conglomerate profits come from this segment. The company operates palm oil and rubber plantations in Malaysia and Indonesian islands of Sumatera, Kalimantan and Sulawesi. With a land bank of over 633,000 hectares, including 300,000 hectares in Indonesia, it is one of the largest plantation company in the world. Property: The company is involved in the property development business in eight countries, namely Malaysia, Singapore, Indonesia, Philippines, Vietnam, PeopleHYPERLINK https://en.wikipedia.org/wiki/Peoples_Republic_of_ChinaHYPERLINK https://en.wikipedia.org/wiki/Peoples_Republic_of_Chinas Republic of China, Australia and United Kingdom. Industrial and Monitoring :The company is involved in the purchasing, leasing and selling of industrial equipment such as Caterpillar Inc. heavy duty trucks and tractors.. it has partnership with Ford, it sells Fords cars and trucks together with the La nd Rover brand. It is also a major BMW dealer in Singapore, Australia and Thailand. In Southern China, the company sells BMW and Rolls-Royce. In addition, Sime Darby co-owns Inokom Corp Bhd, a joint-venture with Hyundai Motor Company which assembles and sells Hyundai vehicles in Malaysia. Energy Utilities: The company is an Oil and Gas services company which provides equipment for exploring oil and gas assets in the South East Asia region. The company is also an independent power provider in Malaysia and Thailand. The company also provides engineering services in the system integration and sales sectors, security and oil gas sectors. Healthcare: The company owns hospital named Sime Darby Medical Centre Subang Jaya Sdn. Bhd ,SDMC Formerly known as Subang Jaya Medical Centre, and college formerly known as SJMC Academy of Nursing and Health Sciences which was established in 1995 and now is known as Sime Darby Nursing and Health Sciences College. Other businesses: The compan y has a port utility company named Weifang Sime Darby Port Co Ltd. Other businesses that the company is involved in include healthcare, aerospace (divested from Asian Composites Manufacturing (ACM) in 2009), bedding, consumer and industrial products, logistics and packing.The company also owns the 30% of the Malaysian arm of Tesco stores. Sustainable Practices: Sime Darby plantations implemented Zero Burning Planting Techniques Techniques (ZBPT), a practical and environmentally sound technique of replanting, in 1989. The Board of director and audit committee profile: Company Profile Bhg Dato Mohd Bakke, was chosen on13th May 2010 as the new president and group chief executive (PGCE) and formerly group president/CEO of Felda Global ventures Holdings SDN Bhd, he has necessary experience in corporate restructuring exercises as well as in management expertise in the plantation. Dato Azhar Abdul Hamid, Chairman,board of Directors and Managing Director of Sime Darby Plantation Sdn Bhd. He is head of the Sime Darby Groups Plantation and Agri-business Division Internal and External Audit Duties and comments To say that the group had processes in place its just that they had not been implemented properly certainly laughable because it is all tooÂÂ  familiar. If one was to seriously respond to this excuse, it would be that is why you have internal and external auditors. And when the internal auditors raised the red flag in August 2008, it was conveniently swept under the carpet! If the excuse was that, the non-executive independent directors were obliged to give the benefit of the doubt to management, the external auditors, Price Waterhouse Coopers (PWC) certainly had no such obligation or professional reason to do so! This was their red flag to delve into the issue of cost over-runs including its recovery of such costs. This is no more an ordinary run of the mill statutory audit. PWC had been put on enquiry and were obliged to look into the concern meticulously. The question to be answered is that, what did PWC do? They signed off the accounts of Sime Darby for 2008 and 2009 with a clean audit report! Not even an emphasis of matter especially on the possible cost over-runs and its recoverability! The fact that official media had highlighted these matters, besides the media report prior to the finalization of the 2008 and 2009 accounts speak volumes about the role (or lack of it) of PWC The official media currently has been quite polite about this latest incident .yes, they have been polite relatively speaking, but if you read in between the lines, the insinuation is the total collapse in the check and balance roles of the other parties involved with Sime Darby notably the auditors and members of the Audit Committee headed by the ex-chairman of PWC. Andrew Sheng, a proponent of strong corporate governance is unfortunately embroiled in this mess as director and he cannot easily extricate himself out of this especially when he was appointed in 2007.He has to regain credibility by insisting massive and fundamental changes to the way things are done in t he Malaysian corporate world in general and Sime Darby in particular. The audit committee In April 2008, for example, there were news reports that Sime Darby Engineering Sdn Bhd had incurred cost overruns of between RM120mil and RM150mil in its offshore engineering, procurement, construction, installation and commissioning project for Maersk Oil Qatar (MOQ). In February 2009, a report also alleged that there had been costs overruns in the same project, but this time, the figure mentioned was far bigger. At a media briefing on Feb 4, Zubir dismissed this: Theres no such thing as the RM800mil losses. The Minority Watchdog Group (MSWG) wrote to Sime Darby chairman Tun Musa Hitam in March 2009 on issues in the energy and utilities division. At the companys AGM last November, the MSWG also raised questions about the divisions shrinking bottom-line. Moreover, it has been reported that Sime Darbys internal auditor has come up with reports highlighting the divisions losses and that longtime independent auditors PricewaterhouseCoopers (PwC) had delayed signing off Sime Engine erings 2008 accounts. Boardroom strength: The former executive director of a Big Four firm says When PwC does not sign off the accounts of a significant subsidiary of listed company and yet signs off the parent companys accounts. It is understood that the auditors could issue an unqualified audit opinion on the Sime Darby accounts despite not doing so for Sime Engineering because the issue in dispute at the Sime Engineering level was not material on a group basis. The current public discussions about accountability and the suggestions that more heads must roll at Sime Darby are making the headlines, but the core underlying issue is quite different: How could this mess have happened in spite of the conglomerates governance structure and controls? Going by the information in the annual report 2009, Sime Darbys system of checks and balances at the boardroom and top management level is sturdy and robust, befitting its status as a sprawling multinational corporation. Beside Ahma d Zubir, Sime Darby has 12 directors. Half of these are independent directors and all 12 are non-executive directors. Together, they form a team with deep and varied experience and knowledge. Among the independent board members are stalwarts such as Musa, Raja Tan Sri Arshad Raja Tun Uda, Datuk Seri Panglima Andrew Sheng and Tan Sri Dr Ahmad Tajuddin Ali.You cant accuse the board of being sleepy. There are some heavyweights there, says the research head of a foreign investment house. Yet, the directors have missed the extent of Sime Darbys project woes until, reportedly, PwC went to Musa last year to express its concerns over the energy and utilities division. In the financial year 2009, there were 12 board meetings. Not many listed companies in Malaysia hold these meetings this frequently. In addition, there are seven board committees and they each meet several times a year. Above all, Sime Darby has supervisory committees that were set up to assist the board in the oversight of the respective divisions (of the company). The board has identified certain non-executive directors to sit on these committees. Definitely, this is not a case of the directors having limited exposure to the companys management and affairs. So how is it that the many warning signs had not prompted the board to initiate a probe until October last year, when it established a board work group to review the energy and utilities divisions operations? The boards defenders say the management convinced the directors that in spite of the auditors concerns and the rumors, the situation was under control. The argument here is that the board has to constantly maintain a balance between objectivity and the ability to work well with the management. In other words, in the absence of strong evidence to the contrary, the board saw no reason to doubt the information provided by the management. That is why, it took a bit of time for the Sime Darby board to get into full swing once it became clear t hat it must investigate the corporate governance and performance of the division. The directors have to shift from a position of trust to skepticism to disbelief and finally, to outrage, says a corporate insider Rajawas executive chairman and senior partner for 18 years, retired from PwC in June 30, 2005. Raja Arshad was appointed to the board of the pre-merger Sime Darby on July 1, 2007 exactly two years later, thus fulfilling the criterion for boardroom independence at Sime Darby. Raja Arshad was not necessarily the best choice to head Sime Darbys audit committee, PwC insisted that his position in the audit committee does not change how the firm conducts its audit of Sime Darby. Therefore, what is PwCs part in the Sime Darby fiasco? The four key findings disclosed by Sime Darby on May 13 was that , only one decision to reverse revenue of RM200mil for the Qatar Petroleum project relates to a matter taken up in accounts already audited. The other three relate to items that have o nly surfaced in the current financial year. This means PwC could not have known about these figures until it begins auditing Sime Darbys 2010 accounts. Nevertheless, some in the accounting fraternity say this may be a test case for the newly constituted Audit Oversight Board.