Popular Culture Media The Production of Popular Culture ( See Essay

Popular Culture Media The Production of Popular Culture ( See questionsessay thesis below) - Essay Example Retro presents history as an essential entity presented in a historical way giving historical references while reviving associated trends acts in conditions that comes under the conditions of discontinuity, rupture, and multiplicity. The boost in consumerism through retro vision and philosophy is because of the synchronous understanding that the retro would present the past as inspiration and bringing back the realities of life in a reflection. Though there is nothing like historic or authentic but is powerful enough to present the whole as a fusion of old and new. The aspects that are selected from the past are only positive. This position is not too concerned with the diversity within retro but looks at the various manifestations separately. The extreme swinging of retro of the present would led to the emergence of for instance from 1950s ladylike style with its prim to pretty look in the mid-1990s would help in bein

Dell Essay Example | Topics and Well Written Essays - 3250 words

Dell - Essay Example Although Dell produces equipment which could be attractive to almost any one seeking computers for home or business use, comparative products from suppliers like HP are often more attractive in terms of price, design or features which means that Dell’s product line up often fails in comparison without discounts or special offers. Dell might be able to play with its perceived image of reliability and dependability to ensure that it becomes and remains the top player in the computer industry. It can also offer multiple operating systems and more choices to its buyers to make the product line more attractive overall (LaGesse, 2007). Dell, from a company formed in a dorm room with just $1,000, has come a long way to being one of the most admired and richest companies in the world (Fortune, 2006). Early on in its history it managed to give the image of being a giant while it was running as a small firm (Chozich, 2005). As a company it has managed to give the IBM, HP, Compaq, and many others stiff competition by selling individual computers that are assembled from custom ordered components. Its business philosophy was to sell directly to the customers, which enabled the company to closely interact with the clients and helped the clients in understanding their own requirements with needs analysis (Berfield, 2006).

History paper Essay Example | Topics and Well Written Essays - 750 words - 1

History paper - Essay Example On the other hand, Bulgarians acted in a manner preserving the lives of the Jews. They persecuted, tortured and harassed the Jews living in Bulgaria, but they never killed them. There are various testimonies recorded that portray the brutality of the Polish community. On 5th April 1945, Wasersztajn recorded a testimony before the Jewish History Commission reporting on the war against the Jews living in Jedwabne (Zimmermann 70). According to Wesersztajn, about 1,600 Jew lived in Jedwabne before the war. After the war, only about seven Jews survived because they were saved by a Polish woman who resided in the vicinity. According to Wesersztajn, the Germans entered Jedwabne on the 23rd June, 1941. Two days later, local bandits, composed of Polish population started an anti-Jew pogrom. The following day, the local priest requested the Polish population to stop the pogrom as the German fight against the Jews was not for the Polish population. Although this stopped the pogrom, the local Po les did not sell foodstuffs to the Jews. On 10th July 1941, the Germans issued an order for the destruction of the Jews (Zimmermann 71). However, although the Germans gave the order, the Polish hooligans carried out this order using horrifying methods. On the same day, a meeting was held to deliberate on how the Jews would be murdered. With the support of the mayor Karolak, they decided to destroy all the Jews in Jadwabne. According to other witnesses, the war begun on the 10th of July, following the convocation of the adult Polish males in Jedwabne town hall. Mayor Karolak and Sabuta ordered the Jews along with the Poles to gather at the town hall for some cleaning duty (Zimmermann 73). Although she did not gather with the other Jews at the town hall, she had screams of a young boy who was beaten to death. The Poles gathered with clubs, knifes and other tools of war while Jewish took brooms and other tools used for cleaning. In addition, the Polish vigilant groups ensured that the Jews were not able to escape from Jadwabne. On the other hand, Bulgarians were not willing to bend to the evils of the Nazi Germans. Majority of the Jews living in Bulgaria survived as the Bulgarians refused to surrender the Jews to the German Death camps. However, they lost property and many of the Jews were imprisoned. In the Bulgarian labor camps, the Jews were tortured, maimed, persecuted and harassed. Despite this hostility, the Bulgarians did not murder the Jews. However, in 1941 the Bulgarian parliament passed a bill that had numerous restrictions on the Jews living in Bulgaria. They were not allowed to vie for any office in parliament, serve in the military, work in government offices, own rural land and marry or cohabit with Bulgarians. In addition, they had limited access to education and medical facilities. In spite of these, the Bulgarians did not participate in the killings of the Jews. Before the war against the Jews, the Jewish community significantly dominated variou s regions in terms of religion, culture and economic welfare. A majority of the Polish population supported the Nazi Germans on their hatred towards the Jews. The Germans ordered for the preservation of one family member in the Jewish family (Zimmermann 73). However, the Poles decided to kill all the Jews that lived in Poland. Although the Bulgarians looked at the Jews with suspicion, they did not fully support the Germans on the issue concerning the Jews. Therefore, the Jews in Poland were persecuted and killed while those in

A report based on an international HRM case study Essay

A report based on an international HRM case study - Essay Example Moreover, an analysis of recruitment as well as training policies of both of these societies has been performed. Furthermore, payment and reward procedure as well as structure are indentified in both of these societies. All these analyses will assist the HRM of the company in determining the best location among a particular Scandinavian country and the US in relation to cultural values as well as recruitment and training process along with payment and rewards. Table of Contents Executive Summary 2 Table of Contents 3 Introduction 4 Cultural Values 5 Recruitment and Training 9 Payment and Reward 13 Recommendations and Conclusion 14 References 16 Introduction An electronics company is planning to establish a manufacturing plant. The company develops electronics to be utilised by the mobile phone industry worldwide. Moreover, the company is required to decide the suitable location for setting up its manufacturing plant. The company has planned to develop its manufacturing unit either in the United States of America (USA) or in a Scandinavian country which comprises Norway, Denmark, Sweden as well as Finland. As a Human Resource Manager (HRM) of the company, decisions are required to be proposed for better implementation of HR polices as well as practices. Furthermore, with better HR policies as well as practices, local employees of these two regions will be managed as well as be recruited for effective performance of the company. Globalisation and advancement of technology have increased competition in the global market. Moreover, with intense competition, HRMs of companies have acquired an important place to perform business operations both at national as well as in international markets in an effective manner (Edward & Rees, 2007). Furthermore, HRMs of companies are required to be managed efficiently as well as channelize in the right procedures to operate business operations with effectiveness (Kondalkar, 2007). Human Resource Management (HRM) provides policies as well as procedures for managing as well as directing employees in order to accomplish goals of a company effectively. HRM of the companies are involved with recruiting as well as selecting appropriate individuals for performing business operations of in an efficient manner (Harzing & Pinnington, 2010). Moreover, with effective HRM policies as well as procedures, employees of companies are facilitated with better training facilities as well as are motivated towards improving their performance (Johnson, 2009). The report will emphasize on the cultural values of the societies discussed i.e. Scandinavia and the USA in terms of especially employment practices. Moreover, recruitment practices to be followed by the company as well as the extent of training facilities required to be provided to the employees of these countries will also be recognised through the report. Furthermore, the most common payment as well as reward systems prevalent in the USA and in Scandinavian countries will also be observed. The report based on the overall assessment will emphasize on determining the most suitable location for establishing the manufacturing plant for the electronics company. Cultural Values The US is multicultural society where people of the society believe in equality. The US comprises varied races as well as cultures. Moreover, the culture of the country believes in ethnicity as well as the country is considered to be the third largest country

History paper Essay Example | Topics and Well Written Essays - 750 words - 1

History paper - Essay Example On the other hand, Bulgarians acted in a manner preserving the lives of the Jews. They persecuted, tortured and harassed the Jews living in Bulgaria, but they never killed them. There are various testimonies recorded that portray the brutality of the Polish community. On 5th April 1945, Wasersztajn recorded a testimony before the Jewish History Commission reporting on the war against the Jews living in Jedwabne (Zimmermann 70). According to Wesersztajn, about 1,600 Jew lived in Jedwabne before the war. After the war, only about seven Jews survived because they were saved by a Polish woman who resided in the vicinity. According to Wesersztajn, the Germans entered Jedwabne on the 23rd June, 1941. Two days later, local bandits, composed of Polish population started an anti-Jew pogrom. The following day, the local priest requested the Polish population to stop the pogrom as the German fight against the Jews was not for the Polish population. Although this stopped the pogrom, the local Po les did not sell foodstuffs to the Jews. On 10th July 1941, the Germans issued an order for the destruction of the Jews (Zimmermann 71). However, although the Germans gave the order, the Polish hooligans carried out this order using horrifying methods. On the same day, a meeting was held to deliberate on how the Jews would be murdered. With the support of the mayor Karolak, they decided to destroy all the Jews in Jadwabne. According to other witnesses, the war begun on the 10th of July, following the convocation of the adult Polish males in Jedwabne town hall. Mayor Karolak and Sabuta ordered the Jews along with the Poles to gather at the town hall for some cleaning duty (Zimmermann 73). Although she did not gather with the other Jews at the town hall, she had screams of a young boy who was beaten to death. The Poles gathered with clubs, knifes and other tools of war while Jewish took brooms and other tools used for cleaning. In addition, the Polish vigilant groups ensured that the Jews were not able to escape from Jadwabne. On the other hand, Bulgarians were not willing to bend to the evils of the Nazi Germans. Majority of the Jews living in Bulgaria survived as the Bulgarians refused to surrender the Jews to the German Death camps. However, they lost property and many of the Jews were imprisoned. In the Bulgarian labor camps, the Jews were tortured, maimed, persecuted and harassed. Despite this hostility, the Bulgarians did not murder the Jews. However, in 1941 the Bulgarian parliament passed a bill that had numerous restrictions on the Jews living in Bulgaria. They were not allowed to vie for any office in parliament, serve in the military, work in government offices, own rural land and marry or cohabit with Bulgarians. In addition, they had limited access to education and medical facilities. In spite of these, the Bulgarians did not participate in the killings of the Jews. Before the war against the Jews, the Jewish community significantly dominated variou s regions in terms of religion, culture and economic welfare. A majority of the Polish population supported the Nazi Germans on their hatred towards the Jews. The Germans ordered for the preservation of one family member in the Jewish family (Zimmermann 73). However, the Poles decided to kill all the Jews that lived in Poland. Although the Bulgarians looked at the Jews with suspicion, they did not fully support the Germans on the issue concerning the Jews. Therefore, the Jews in Poland were persecuted and killed while those in

OI wk 5 Essay Example | Topics and Well Written Essays - 500 words

OI wk 5 - Essay Example The company also targets schools and universities as a market for their products. Despite being a leader in soft drinks industry, the PepsiCo Company has been faced by stiff competition from other firms such as the Coca Cola Company. This has made it necessary for PepsiCo to adopt innovative strategies to ensure that their products continue to reach the desired market. This stems from the realization that it is important for the company to come up with innovative ways to reach the target market in a highly competitive market. The success of PepsiCo can be attributed to their ability to target new markets. PepsiCo has been known for its niche marketing. Market niche innovation refers to the ability of the company to open up new markets using the existing technology (Von Stamm, 2003). In earlier years the company targeted the black community as a market for their products. The company also targeted different communities and came up with strategies to reach this target markets. As a result of their innovative marketing, PepsiCo was able to raise sales in the targeted communities. At present the company continues to come up with more innovative ways to reach the desired market. These include a redesigning of the Pepsi cans to have a design that included more than 30 different backgrounds for each can. This is an example of the innovation that is carried out by PepsiCo to help in achieving growth and success. The PepsiCo Company is driven by the market share in reaching it niche market. This has made it easier for the Company to identify the proper channels of distributions for their products. To enable the Company to attain a larger market share, the company has developed distribution channels that allow it to reach its entire target market. The company has also expanded the distribution channels through globalization. In addition, the PepsiCo Company has reached to a wider market through the use of proper and targeted promotions. The company has also been able to

Accounting Regulations Essay Example for Free

Accounting Regulations Essay Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the companys management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPAs has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grants other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPAs generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to blow the whistle (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse Co. informed DCL in December that they intended to qualify their audit report on DCLs financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouses concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The courts reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgias statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPAs practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firms practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountants main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.