Warm Bodies Step two taking Free Essays

string(51) " going on back then was a few wars and recessions\." I am young. I am a teenage boy aflame with health, strong and virile and pounding with energy. But I get older. We will write a custom essay sample on Warm Bodies Step two taking or any similar topic only for you Order Now Every second ages me. My cells spread themselves thinner, stiffening, cooling, darkening. I am fifteen, but each death around me adds a decade. Each atrocity, each tragedy, each small moment of sadness. Soon I will be ancient. Here I am, Perry Kelvin in the Stadium. I hear birds in the walls. The bovine moans of pigeons, the musical chirps of starlings. I look up and breathe deep. The air is so much cleaner lately, even here. I wonder if this is what the world smelled like when it was new, centuries before smokestacks. It frustrates and fascinates me that we’ll never know for sure, that despite the best efforts of historians and scientists and poets, there are some things we’ll just never know. What the first song sounded like. How it felt to see the first photograph. Who kissed the first kiss, and if it was any good. ‘Perry!’ I smile and wave at my little admirer as he and his dozen foster-siblings cross the street in a line, hand in hand. ‘Hey . . . buddy,’ I call to him. I can never remember his name. ‘We’re going to the gardens!’ ‘Cool!’ Julie Grigio grins at me, leading their line like a mother swan. In a city of thousands I run into her almost every day, sometimes near the schools where it seems probable, sometimes in the outermost corners of the Stadium where the odds are slim. Is she stalking me or am I stalking her? Either way, I feel a pulse of stress hormones shoot through me every time I see her, rushing to my palms to make them sweat and to my face to make it pimply. Last time we met, she took me up on the roof. We listened to music for hours, and when the sun went down, I’m pretty sure we almost kissed. ‘Want to come with us, Perry?’ she says. ‘It’s a field trip!’ ‘Oh fun . . . a field trip to where I just spent eight hours working.’ ‘Hey, there aren’t a lot of options in this place.’ ‘So I’ve noticed.’ She waves for me to come over and I immediately comply, while trying my best to look reluctant. ‘Don’t they ever get to go outside?’ I wonder, watching the kids march in clumsy lockstep. ‘Mrs Grau would say we are outside.’ ‘I mean outside. Trees, rivers, etc.’ ‘Not till they’re twelve.’ ‘Awful.’ ‘Yeah . . .’ We walk in silence except for the burble of child-speak behind us. The Stadium walls loom protectively like the parents these kids will never know. My excitement at seeing Julie darkens under a sudden cloud of melancholy. ‘How do you stand it here,’ I say, barely a question. Julie frowns at me. ‘We get to go out. Twice a month.’ ‘I know, but . . .’ She waits. ‘What, Perry?’ ‘Do you ever wonder if it’s even worth it?’ I gesture vaguely at the walls. ‘All this?’ Her expression sharpens. ‘I mean, are we really that much better off in here?’ ‘Perry,’ she snaps with unexpected vehemence. ‘Don’t you start talking like that, don’t you fucking start.’ She notices the abrupt silence behind us and cringes. ‘Sorry,’ she says to the kids in a confidential whisper. ‘Bad words.’ ‘Fuck!’ my little friend yells, and the whole line explodes with laughter. Julie rolls her eyes. ‘Great.’ ‘Tsk tsk.’ ‘You shut your mouth. I meant what I said to you. That’s evil talk.’ I look at her uncertainly. ‘We get to go outside twice a month. More if we’re on salvage. And we get to stay alive.’ She sounds like she’s reciting a Bible verse. An old proverb. As if sensing her own lack of conviction she glances at me, then snaps her eyes forward. Her voice goes quiet. ‘No more evil talk if you want to come on our field trip.’ ‘Sorry.’ ‘You haven’t been here long enough. You grew up in a safe place. You don’t understand the dangers.’ Dark feelings flood my belly at this, but I manage to hold my tongue. I don’t know the pain she’s speaking from, but I know it’s deep. It makes her hard and yet so terribly soft. It’s her thorns and it’s her hand reaching out from the thicket. ‘Sorry,’ I say again and fumble for that hand, nudging it out of her jeans pocket. It’s warm. My cold fingers wrap around hers, and my mind conjures an unwelcome image of tentacles. I blink it away. ‘No more evil talk.’ The kids gaze at me eagerly, huge eyes, spotless cheeks. I wonder what they are and what they mean and what’s going to happen to them. ‘Dad.’ ‘Yeah?’ ‘I think I have a girlfriend.’ My dad lowers his clipboard, adjusts his hard hat. A smile creeps into the deep creases of his face. ‘Really.’ ‘I think so.’ ‘Who?’ ‘Julie Grigio?’ He nods. ‘I’ve met her. She’s – hey! Doug!’ He leans over the edge of the bulwark and yells at a worker carrying a steel pylon. ‘That’s forty-gauge, Doug, we’re using fifty for the arterial sections.’ He looks back at me. ‘She’s cute. Watch out though; seems like a firecracker.’ ‘I like firecrackers.’ My dad smiles. His eyes drift. ‘Me too, kid.’ His walkie-talkie crackles and he pulls it out, starts giving instructions. I look out at the ugly concrete vista under construction. We are standing on the terminating end of a wall, fifteen feet high, currently a few blocks long. Another wall runs parallel to it, making Main Street into an enclosed corridor that cuts through the heart of the city. Workers swarm below, laying concrete pour-forms, erecting framework. ‘Dad?’ ‘Yeah.’ ‘Do you think it’s stupid?’ ‘What?’ ‘To fall in love.’ He pauses, then puts his walkie away. ‘What do you mean, Pear.’ ‘Like . . . now. The way things are now. I mean, everything’s so uncertain . . . is it stupid to waste time on stuff like that in a world like this? When everything might fall apart any minute?’ My dad looks at me for a long time. ‘When I met your mom,’ he says, ‘I asked myself that. And all we had going on back then was a few wars and recessions. You read "Warm Bodies Step two taking" in category "Essay examples"’ His walkie starts crackling again. He ignores it. ‘I got nineteen years with your mom. But do you think I would’ve turned down the idea if I’d known I’d only get one year? Or one month?’ He surveys the construction, shaking his head slowly. ‘There’s no benchmark for how life’s â€Å"supposed† to happen, Perry. There is no ideal world for you to wait around for. The world is always just what it is now, and it’s up to you how you respond to it.’ I look into the dark window holes of ruined office buildings. I imagine the skeletons of their occupants still sitting at their desks, working towards quotas they will never meet. ‘What if you’d only gotten a week with her?’ ‘Perry . . .’ my dad says, slightly amazed. ‘The world isn’t ending tomorrow, buddy. Okay? We’re working on fixing it. Look.’ He points at the work crews below. ‘We’re building roads. We’re going to connect to the other stadiums and hideouts, bring the enclaves together, pool our research and resources, maybe start working on a cure.’ My dad claps me on the shoulder. ‘You and me, everyone . . . we’re going to make it. Don’t give up on us yet. Okay?’ I relent with a small release of breath. ‘Okay.’ ‘Promise?’ ‘Promise.’ My dad smiles. ‘I’ll hold you to that.’ Do you know what happened next, corpse? Perry whispers from the deep shadows of my awareness. Can you guess? ‘Why are you showing me all this,’ I ask the darkness. Because it’s what’s left of me, and I want you to feel it. I’m not ready to disappear. ‘Neither am I.’ I sense a cold smile in his voice. Good. ‘There you are.’ Julie heaves herself up the ladder and stands on the roof of my new home, watching me. I glance at her, then put my face back in my hands. She makes her way over, cautious steps on the flimsy sheet metal, and sits next to me on the roof edge. Our legs dangle, swinging slowly in the cold autumn air. ‘Perry?’ I don’t answer. She studies the side of my face. She reaches out and brushes two fingers through my shaggy hair. Her blue eyes pull on me like gravity, but I resist. I stare down at the muddy street. ‘I can’t believe I’m here,’ I mumble. ‘This stupid house. With all these discards.’ She doesn’t respond immediately. When she does, it’s quiet. ‘They’re not discards. They were loved.’ ‘For a while.’ ‘Their parents didn’t leave. They were taken.’ ‘Is there a difference?’ She looks at me so hard I have no choice but to meet her gaze. ‘Your mom loved you, Perry. You’ve never had to doubt that. And so did your dad.’ I can’t hold the weight. I give in and let it fall on me. I twist my head away from Julie as the tears come. ‘Believe that God discarded you if you want to, fate or destiny or whatever, but at least you know they loved you.’ ‘What does it even matter,’ I croak, avoiding her eyes. ‘Who gives a shit. They’re dead. That’s the present. That’s what matters now.’ We don’t speak for a few minutes. The cold breeze pricks tiny bumps on our arms. Bright leaves find their way in from the outer forests, spinning down into the Stadium’s vast mouth and landing on the house’s roof. ‘You know what, Perry,’ Julie says. Her voice is shaky with hurts all her own. ‘Everything dies eventually. We all know that. People, cities, whole civilisations. Nothing lasts. So if existence was just binary, dead or alive, here or not here, what would be the fucking point in anything?’ She looks up at some falling leaves and puts out her hand to catch one, a flaming red maple. ‘My mom used to say that’s why we have memory. And the opposite of memory – hope. So things that are gone can still matter. So we can build off our pasts and make futures.’ She twirls the leaf in front of her face, back and forth. ‘Mom said life only makes any sense if we can see time how God does. Past, present and future all at once.’ I allow myself to look at Julie. She sees my tears and tries to wipe one away. ‘So what’s the future?’ I ask, not flinching as her fingers brush my eye. ‘I can see the past and the present, but what’s the future?’ ‘Well . . .’ she says with a broken laugh. ‘I guess that’s the tricky part. The past is made out of facts and history . . . I guess the future is just hope.’ ‘Or fear.’ ‘No.’ She shakes her head firmly and sticks the leaf in my hair. ‘Hope.’ The Stadium rises on the horizon as the Dead stumble forward. It looms above most of the surrounding buildings and consumes several city blocks, a gaudy monument to an era of excess, a world of waste and want and misguided dreams that is now profoundly over. Our cadaverous cadre has been walking for a little over a day, roaming the open roads like Kerouac beats with no gas money. The others are hungry, and there’s a brief, mostly wordless debate between M and the rest before they stop at an old boarded-up town house to feed. I wait outside. It’s been more days than I can remember since my last meal, but I find myself strangely content. There’s a neutral feeling in my veins, balanced precisely between hungry and sated. The screams of the people in the house pierce me more sharply than in all my days of hands-on killing, and I’m not even anywhere near them. I’m standing far out in the street, pushing my palms into my ears and waiting for it to be over. When they emerge, M avoids my gaze. He wipes the blood off his mouth with the back of his hand and shoots me just one guilty glance before brushing past. The others are not quite there yet, not even to M’s level of conscience, but there is something a little different about them, too. They take no leftovers. They dry their bloody hands on their pants. They walk in uneasy silence. It’s a start. As we get close enough to the Stadium to catch the first whiffs of the Living, I go over the plan in my head. It’s not much of a plan, really. It’s cartoonishly simple, but here’s why it might work: it’s never been tried before. There has never been enough will to make a way. A few blocks from the entry gate, we stop in an abandoned house. I go into the bathroom and study myself in the mirror like the former resident must have done a thousand times. In my head I jog through the maddening repetitions of the morning routine, getting into character. Alarm-shower-clothes-breakfast. Do I look my best? Am I putting my best foot forward? Am I stepping out the door prepared for everything this world has to throw at me? I run some gel through my hair. I splash some aftershave on my face. I straighten my tie. ‘Ready,’ I tell the others. M sizes me up. ‘Close . . . enough.’ We head for the gates. Within a few blocks, the smell of the Living is nearly overpowering. It’s as if the Stadium is a massive Tesla Coil crackling with storms of fragrant pink life-lightning. Everyone in our group stares at it in awe. Some of them drool freely. If they hadn’t just eaten, our loosely constructed strategy would collapse in an instant. Before we get within sight of the gate, we take a side street and stop at an intersection, hiding behind a UPS truck. I step out slightly and look around the corner. Less than two blocks away, four guards stand in front of the Stadium’s main entrance doors, dangling shotguns over their shoulders and chatting among themselves. Their gruff, military sentences use even fewer syllables than ours. I look at M. ‘Thanks. For . . . doing this.’ ‘Sure,’ M says. ‘Don’t . . . die.’ ‘Trying . . . not to. Are . . . ready?’ I nod. ‘Look . . . alive . . . out there.’ I smile. I brush my hair back one more time, take a deep breath, and run for it. ‘Help!’ I scream, waving my arms. ‘Help, they’re . . . right behind me!’ With my best possible balance and poise, I run towards the doors. M and the other Dead lumber after me, groaning theatrically. The guards react on instinct: they raise their guns and open fire on the zombies. An arm flies off. A leg. One of the anonymous nine loses a head and goes down. But not a single weapon points in my direction. Painting Julie’s face on the air in front of me, I sprint with Olympian focus. My stride is good, I can feel it, I look normal, alive, and so I snap neatly into a category: ‘Human’. Two more guards emerge with guns drawn, but they barely even look at me. They squint, they take aim at their targets, and they shout, ‘Go! Get in there, man!’ Two more zombies hit the ground behind me. As I slip in through the doors, I see M and the remaining Dead veer off and retreat. As they go, their gait suddenly changes. They lose their stumble and run like living things. Not as fast as me, not as graceful, but with purpose. The guards hesitate, the gunfire falters. ‘What the fuck . . . ?’ one of them mutters. Inside the entrance is a man with a clipboard and a notebook. An immigration officer, ready to take my name and have me fill out a stack of request forms before most likely tossing me out. The Dead have depended on this man for years to provide us with the defenceless stragglers we eat in the ruins outside. He comes towards me, flipping through his notebook, making no eye contact. ‘Close call, eh, friend? I’m going to need you to – ‘ ‘Ted! Look at this shit!’ Ted looks up, looks through the open doors, sees his fellow soldiers standing dumbstruck. He glances at me. ‘Wait right here.’ Ted jogs out and stops next to the guards, staring at the eerily animate zombies dashing off into the distant streets like real people. I imagine the look on the men’s faces, their stomachs bubbling with the queasy sensation that the earth under their feet is moving. Momentarily forgotten, I turn and run. I run through the dark entry corridor towards the light on the other end, wondering if this is a birth canal or the tunnel to Heaven. Am I coming or going? Either way, it’s too late to reverse. Hidden in the gloom under a red evening sky, I step into the world of the Living. How to cite Warm Bodies Step two taking, Essay examples

The Strategic Marketing

Question: Discuss about the Strategic Marketing ? Answer : Introduction Strategic marketing plays a very crucial role in the market success of any organization. It is important therefore for any organization especially business organizations to put in place the right structures to promote strategic marketing in their organizations. Strategic marketing is defined the process of identifying the strategic advantages that a business organization has and allocating the necessary resources to help the organization achieve its objectives. Therefore, business organizations should put a lot of focus on strategic marketing in order to help their organizations achieve high sales volumes and improve their market share (JanMarimuthu,2015). This report critically analyzes the Oman Islamic banking paper to identify the strategic marketing plans that are in place to introduce this completely new product in the market. The first section of the report contains an analysis of key marketing issues in the paper. Some of these issues include the consumer behavior of consumers concerning the new Islamic banking model. Summary of the article The article discusses the strategic issues the new Islamic banking model is going to face in the Oman market. The first part of the paper discusses the sustainability of the Islamic banking model. Interest in Islamic financial products increased around the yaer2010 after the organizations which were involved in Islamic banking were found to be least affected by the global crisis of 2009. The consumer behavior towards this product is positive since there is a lot of uptake of the idea among many Islamic countries especially in the Middle East. The industry is estimated to be worthy over $1,000billion. The future growth potential of the industry is very high according to Wigglesworth (2001). There is increasing expendable income among young consumers in Oman means that the banking sector will have increased demand for loans especially from the youth who are the majority in the country. The Islamic banking system expects to face stiff competition from conventional banks that aim to ente r the market through the windows model. These banks already have an established customer base and therefore banks specializing in Islamic products will be at a disadvantage. Branding is expected to be an area of concern especially for conventional banks since they will have a lot of convincing to do especially to customers who understand the working of Islamic banking. The new Islamic banks will position themselves as being unique in their operations and application of Sharia law in the banking system. Strategic role of marketing in the contemporary perspective This paper will use the articles by Alharbi (2015) about development of Islamic banking and the article by Hussain and Shah (2014) about Islamic banking and Finance in India and Sri Lanka. This section critically analyzes the article on Islamic banking in Oman by comparing and contrasting it with what the two peer reviewed journal s discuss. The marketing of new Islamic banking system in Oman is done after thorough and extensive research has been done on the products and the consumer behavior of customers in the market. According to (JanMarimuthu, 2015).when developing an effective marketing strategy for a business enterprise, the needs of the consumers must be given utmost priority. This is because customers are the main reason why the product is being introduced in the first place One of the major roles of marketing for an organizational is that it helps the organization to identify its competitive advantages (Alharbi, 2015). This is very important because, it helps the organization to know the areas that it is ahead of its competitors in the market. The organization can then use the identified competitive advantages to develop products that are more responsive to the needs of the customers. Identification of the competitive advantages also helps the company to specialize in areas that it uses the minimum amount of resources to maximize output. From the article on introduction of Islamic banking in Oman, the competitive advantage that the new banks are going to enjoy is that of specializing in Islamic banking products only and therefore attract customers who are not satisfied by conventional banking system. The competitive advantage that the new system is expected to enjoy and use to compete with customers may be undermined by the already established conventio nal banks and therefore making it difficult for new companies entering the industry. Product positioning is an important factor discussed in the Oman article. The new Islamic banking institution in Oman will face a challenge in positioning themselves in the market. According to (Hussain Shah, 2014) new Islamic institutions face a lot of challenges in positioning itself in the market. One of the reasons why this institutions find it difficult to position themselves is that there exist many other financial institutions that are offering almost similar products and services as the new Islamic banking institutions. The new Islamic banking institutions in Oman will also find it difficult to differentiate itself on cost. This is due to the fact that Islamic banking system does not allow interest rates in lending and this reduces the revenue of such financial institutions (Alharbi, 2015). Marketing has a strategic role in that it is the means through which the consumers are informed of the existence of the product, place where its offered, its price as well as the features of the product (Hussain Shah 2014). The combination of the four Ps of marketing is very important. Unless customers are made aware that a product exists and further information on the product is availed, it is very difficult for the customers to come and buy the product (Greuning Iqbal, 2008). Customers are made aware of the product using various methods and techniques such as mainstream media advertising such as TV and Radio, outdoor advertising through billboards, social media advertising as well as promotional efforts such as road shows and event sponsorship. The new Islamic banking product has to be made popular to customers by carrying out promotional efforts to inform customers of the need for the product given the religious and cultural factors that influence customer behavior in this count ry (Hussain and Shah, 2014). The relation with customers and ease of use of the Islamic banking system will be crucial in determining the success of this new system The availability of highly skilled labor force locally is cited as one of the major factors that will influence the growth of Islamic banking in the Sultanate. This is because, to introduce the system successfully, employees of the financial institution must have the right training and experience to understand the operations of the system. The article by (Ahmed, 2015) also recognizes the role played by educational institutions in producing graduates who are well equipped and trained in Islamic banking operations. The cost of on job training would otherwise be very high for the new entrants in the market. Competition in the industry in Oman is seen to be very stiff. The introduction of Islamic banking in Oman is expected to face very stiff competition from established financial institutions which may use the Window strategy to venture into the Islamic banking market. This is expected to be a disadvantage to the company since the banks have an already established customer base. This therefore means that once the conventional banks start offering the same products and services as Islamic banks, the new Islamic finance institutions will be at a disadvantage. Alharbi 2015 also argues that it is common for banks offering specialized Islamic banking to face competition from established conventional banks. Competition will not be as stiff as imagined since it will be a bit difficult for the existing conventional banks to position themselves again in the market. Application of the articles to Omani market The new Islamic banking product in Oman will definitely face challenges in its implementation but there is huge possibility of the product becoming successful in the market (Jan and Marimuthu, 2015). The market share of the Islamic banking product cannot be accurately predicted because the product is completely new. Information gathered on demand of Islamic banking products that are in line with the Sharia Laws is very important in marketing of the product. This is because the marketers already know what the consumer needs and therefore, the marketing of the product will be consumer focused. When it comes to practical marketing of this product after its implementation has begun. It might be found that the demand was not as high as was predicted. This may be majorly due to religious and culture influence which may make potential customers to be reluctant in taking up the new idea. This section of the report compares both the findings and discussions in the two journal articles discuss ed above with the Oman market. On competition, the article by Alharbi (2015) says that the level of competition is high for financial institutions that are entering the Islamic banking industry. The level of competition is particularly high especially in countries where the conventional banking system already exists. Alharbi argues that the conventional banks tend to react to the entry of new firms in the market and start offering the same products and services hence locking out the new firms. However, in Alharbi (2015) argues that competition is less intense in countries that are very conservative religiously since conventional banking system does not work in this country. Compared to the environment in the Oman market, it is found out that the competitive environment in most countries is almost the same. In both the Oman article and the articles by Alharbi (2015) and Hussain and Shah (2014), the consumers are seen to be very rationale. Consumers are rationale when making decisions on what to buy. The customers are very sensitive to prices and the quality of products and services offered by firms in the market. Another important consumer behavior found in this analysis is that consumers are not loyal to the brands or products they consume. This therefore means it is easy for new firms to attract new customers from the existing financial institutions. Branding and positioning by new Islamic banking financial institution is difficult even in countries like India, Pakistan, and Indonesia. This is mainly because, the existing industry player have diverse products that are almost similar to those offered by institutions using the Islamic banking model. The existing financial institutions enjoy economies of scale since they already have a huge customer base and therefore it is easy for the companies to offer products and services at a lower cost. The branding of the institutions under the new model will also be difficult since it will depend mostly on religious factors and consideration. This may not be so appealing to people who are not Muslims or Muslims who are not so much into Sharia law. However, it is possible to brand the institutions based on other factors such as good customer relations and use of advanced and unique technology in banking. The article on Islamic banking in Oman has various strengths. One of the strengths of the article is that it has clearly identified the market demand of the product through a comprehensive market research of the target market. This will help in coming up with a concrete plan for the new business while possessing all the necessary information concerning the market. The other strength of the paper is that it has analyzed the external environment that the business is expected to be subjected to. This information includes political environment, cultural environment, economic and technological environment The weakness of the paper is the fact that it has not analyzed the challenges that the introduction of the new Islamic banking product is going to face in the market except the religious factor that is very crucial in this market. The paper should have evaluated and analyzed all the potential challenges that the new form of banking in Oman was likely to face including operational challenges, infrastructural, logistical, competition and many more (Jan and Marimuthu, 2015). Conclusion Strategies are very important when introducing a new product into a new market. Therefore an organization needs to put a lot of emphasis on marketing especially for a new product. Marketing helps to inform customers of the existence of the product and how these products help in fulfilling the needs of the customers. The critically analysis of the role of strategic marketing in helping to introduce Islamic banking in Oman has provided an insight on what is needed to introduce a product in such a market successfully. This paper analyzes and discusses journal articles which relate to the article on Islamic banking system in Oman. Differences and similarities are identified on the challenges and the environmental factors affecting the industry. The third section contains a comparison of the articles discussed and the case of the Oman market .Despite the fact that it is a relatively new product, a case study of the performance of the product in other markets is important in providing insi ght into what is needed to succeed in this industry. The paper has various strengths and weaknesses with its main strength being the fact that it has done adequate market research on the industry in which the business is going to operate. References Akgu?Ndu?Z, A. (2009). Studies in Islamic economics: (Islamic banking and development). Rotterdam, Islamitische Universiteit Rotterdam Schoon, N. (2009). Islamic banking and finance. London, Spiramus Press. Application of the articles to Omani marketAlharbi, A. (2015). Development of the Islamic Banking System. Journal of Islamic Banking and Finance, 3(1) Greuning, H. V., Iqbal, Z. (2008). Risk analysis for Islamic banks. Washington, D.C., World Bank Hussain, S. and Shah, I. (2014). Islamic Banking and Finance in India and Sri Lanka. Journal of Islamic Economics Banking and Finance, 10(1), pp.181-196 Jan, A. and Marimuthu, M. (2015). Sustainability Profile of Islamic Banking Industry: Evidence from World Top Five Islamic Banking Countries. International Journal of Economics and Finance, 7(5)

Issues in Auditing and Professional Practice free essay sample

We all consider different risks are less offensive than others and some are willing to take chances others would not even contemplate. Is this a question of morality or being smart? Is smartness driven by greed or is it a matter of testing one’s ability to soar and succeed and seeing how much they can get away with without being caught? I would argue that it has to be driven by some form of self gain or the motivation would be lost. Certainly this was the case in the Enron scandal. Ethics would say that as long as no harm is done to others then it is fine. Law would look further to see if the â€Å"intention† behind an action is to deceive even if no harm was done up until that point. Therefore, the law is there to curb the â€Å"temptation† for doing things that could possibly cause harm to others. We will write a custom essay sample on Issues in Auditing and Professional Practice or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most laws are reactive rather than proactive as they are only established when there’s a breakdown in a presumed ethic or social responsibility. Section 404 of the Sarbanes-Oxley Act 2002 is a section that helps detect and prevent fraud from happening; however it has taken several major company collapses and losses to thousands of investors for this law to eventuate. This section is not an end to all fraud however as it has been recognised that â€Å"governments cannot legislated against corporate collapses or for corporate integrity† as the former ASIC chairman David Knott said in the article published by The Australian Financial Review on July 18th 2002. As efficient as section 404 may now appear to be, it would be ineffective if the methodologies change. For example, the introductions of CDOs and their complexities appeared reasonable at first. It wasn’t until all the flow-on effects of years of subprime lending that the effect of such dealings showed its flaws. As the status quo changed and accounting rules changed to fair value accounting the basis of the structure upon which the idea of CDOs was built on changed resulting in endless consequences. The â€Å"intentions† of such schemes as the world came to know was greed – a trait that does not sit well with ethics. Now the world is paying the price. Is this judgement day for the world to stand up and say â€Å"no† to greed and â€Å"yes† to ethics? Is this an outcry for more regulation or for ethics? Alas, we have short memories and as we know, unless there’s a policeman behind us we will break the rules. This is why the need for Audit Committees and independent Non-Executive Directors has appeared in the financial world. The opportunist in us prevents us from being totally ethical beings as unfortunate as it may be. We are all ethical when conditions are favourable to us, only a few people stay morally tuned when going through tough times and those are the people who have stuck to their beliefs, whether those beliefs are moral or economic beliefs. I have found no greater satisfaction than achieving success through honest dealing and strict adherence to the view that, for you to gain, those you deal with should gain as well†. Alan Greenspan (American economist and former chairman of the Federal Reserve of the United States from 1987 to 2006). Question 1: (Chapter 10 â€Å"Australian Wheat Board†, p135 Question 4) Discuss the lessons to be learnt from the AWB s candal. The Australian Wheat Board (AWB) case illustrates how, despite the introduction of laws such as CLERP 9 (2004) to combat corporate fraud, there still exist opportunities for fraud to occur and executives who take those chances. There are lessons to be learned from this case relating to the culture in which management operated, and the importance of risk management and internal controls. The timeline shown in Appendix 1 lists the chronology of events concerning and surrounding the AWB since the first Gulf war in Iraq in 1990 through to its exposure in 2006. This provides the key background details about the case. The consequences of the AWB fraud have been vast. According to Commissioner Terence Cole who headed the inquiry to determine if the â€Å"AWB or its officers broke any Australian Laws† reported the following consequences: (Johnson R. 2007, p126-127) -The AWB lost its reputation -Shareholders lost half the value of their investment through a decline in share prices during 2006 placing the company in a vulnerable state to a takeover -Trade with Iraq worth over AUD$500 million has been forfeited -Many senior executives have resigned Some companies will not deal with the AWB -Some wheat farmers are unwilling to trade with AWB in Australia and overseas -Australia’s reputation in international trade has been tarnished -The Iraqi Grains Board suspended purchases of wheat from the AWB, Iraq being one of AWB’s top three export markets -The AWB lost its right to veto any application by competitors to export bulk whea t supplies From a legal point of view Professor Ramsay, a corporate law professor at the University of Melbourne, stated that the directors, including non-executive directors in the audit and risk committees breached their duty of care under Section 180 of the Corporations Act (Refer Appendix 2) which requires company officers to act with â€Å"care and diligence†. Section 181 also requires that these duties be discharged in â€Å"good faith and for a proper purpose†. In the 2003, 2004 and 2005 Annual Report of the AWB it is stated that one of the audit committee’s roles is â€Å"to monitor policies and procedures to ensure compliance with statutory and legal, financial and corporate governance responsibilities†. It would appear that the audit committee in this case did not perform its corporate governance responsibilities very well particularly when directors with certain skills and industry knowledge should have known or ought to have known certain facts, in this case that the trucking fees were not genuine and were likely to be contraventions of the United Nations sanctions on Trade with Iraq.

Free Essays on Morrison´s Treatment Of Female And Male Psychology In 1937

, it is evident that Nel could shine and feel herself in Sula’s company. To conclude, we can say that both, Sula and Nel are linked no... Free Essays on Morrison ´s Treatment Of Female And Male Psychology In 1937 Free Essays on Morrison ´s Treatment Of Female And Male Psychology In 1937 In examining Morrison’s treatment of female and male psychology in â€Å"1937† we can appreciate an important difference in the character’s behaviour. We can say that Sula and Nel represents two essential and complex parts (fearless-weakness) of a sole woman, while Jude seems to symbolise men’s simplicity and chauvinism. From the female point of view, the author shows us that women (in this black comunity) are complex and decided. We see complexity since Sula and Nel are combined to create a complete being. Sula and Nel are polar opposites, however they need each other in order to exist. On the one hand, Sula has the appearance of a seductive and daring woman. When she returns to the Bottom, after ten years of absence, she is described as a â€Å"movie star†(90) who â€Å"attracts the glances of old men†(90). She behaves in a daring and careless way; we can see that when she argues with Eva, â€Å"don’t talk to me about how much you gave me, big mamma, and how much I owe you†. But at the same time she shows care and compassion when she asks Nel what to do with her grandmother. Sula says to Nel â€Å"you always had better sense than me. Whenever I was scared before, you knew what to do†(101), so we realise that Sula needs Nel’s support to make a decision. On t he other hand, Nel shows the stereotypical good qualities of a mature woman. Opposed to Sula, Nel is married and leads a common way of life. She takes care of her children and she is very devoted to household activities. Nel enjoys her motherhood and her marriage, but we realise that she does not feel complete .Now that Sula is back, Nel feels renewed and strong. â€Å"Her old friend had come home. Sula. Who made her laugh, who made her see things with new eyes, in whose presence she felt clever, gentle and a little raunchy†(95). In other words, it is evident that Nel could shine and feel herself in Sula’s company. To conclude, we can say that both, Sula and Nel are linked no...

The Oda Nobunaga's Restoration Essay Example | Topics and Well Written Essays - 1250 words

The Oda Nobunaga's Restoration - Essay Example Both Meiji and Nobunaga are believed to have similar political philosophy evidenced in the need to unify the society. Meiji Restoration had to deal with dissenting forces which had thrived under Tokugawa regime for a long period of time. Meiji was forced to be as forceful and unifying as Nobunaga during the last third of the 19th century through the early 20th century Japan following many decades of unresolved social differences, ideological wars and the threat of the Shogun attack (Turnbull 99). From these different sources of offensive power, the Restoration leadership prioritized the policy of power consolidation under the emperor in as much the same way as Nobunaga did in the 16th century. In the course of the new political dispensation, both Meiji political elite and Nobunaga regime faced similar challenges staged by isolated, but fanatical supporters of the status quo. For Nobunaga, the adamant Ikko sect stood out with its religious policy against Nobunaga’s efforts to bring the country together by maintaining the support of minor local rulers (Turnbull 13). The sect also expanded its influence by supporting Yoshiaki, and by rallying its supporters along the influential daimyo of a number of administrative regions. In all, the 16th century ruler battled the Ikko sect through direct confrontations and indirectly for over a decade until he achieved unity of the society. According to Turnbull (100) it was only through peaceful process overseen by the royal court at Kyoto that the Nobunaga regime successfully overcame of the Monastery of Hongan Temple in Osaka. The monastery was most one of the most valued political and military complexes that kept the Ikko’s spirit of resistance alive. After assuming control of several manors and religious constituencies, Nobunaga strengthened his control of the samurai warriors and

International Economic Essay Example | Topics and Well Written Essays - 1750 words

International Economic - Essay Example This would lead customers to prefer the old company than the new one and thus the infant industry would be trapped in a vicious cycle and in the end would have to close down. The infant industry argument is regarded as one of the greatest arguments of protection known. The argument claims that newly developed small firms should be granted some protection for their survival. The new firms have very little chance of competing with the already established and flourishing old firms in the developed countries that is why they require some sort of protection to enable their survival. The already established industries have more exposure to the world and have greater knowledge of the ways of production, market, labor etc and are able to sell their goods at a lower price in the international market without suffering any kind of loss, in fact for a greater profit. On the other hand, a firm producing the same product in a relatively new setup industry would not have the same production technologies available to it. The employees and the management would lack the experience and knowledge. A head on competition with the old industries, would make them a cripple and they might have to close down. Now narrowing it down to the international scenario, we see that developing countries are the ones that need the protection more. They lack the basic resources required to establish an industry and even if established they have little resources or talent to keep it thriving. Instead they become victim to the developed countries, and can not meet their standard of production, quality, expertise etc. The under developed nations lack human resources and therefore can not develop the natural ones. As the porter model suggests the availability of raw material can not give an industry a competitive edge until and unless we are able to develop and upgrade them. However the third world country lacks the modern technology and knowledge base that the developed countries possess. Therefore no matter how hard they fight, no matter what advertising policies they adopt, it is very difficult for them to come up to the mark and challenge the old firms. Thus the laws of humanity suggest that some so rt of protection must be given to "infant industries" for the purpose of their survival. These protections can be given in many forms. For instance, Quotas. For many years, the textile industry of Pakistan, India and Bangladesh have been given subsidies. Also protection can be given in the form of import tariffs. With this the domestic price of the goods will rise and the imports will decrease from the rest of the world. If the prices are raised within a certain limit then the firm would be able to cover its high production costs and then remain in business. After a span of some years, these firms would acquire more experience and knowledge which in turn would lead to them being able to produce more cheaply. The firms would then do the same things that the developed country firms did and thus would be able to improve even more. So protection in simple words, gives an infant industry time to settle into the fast paced world. Furthermore since the firm's production efficiency would improve, the

Situation analysis of Grill`d Essay Example | Topics and Well Written Essays - 2250 words

Situation analysis of Grill`d - Essay Example The paper presents a brief situation analysis of Grill’d comprising major components to it; market analysis, product analysis, competition, distribution analysis and SWOT analysis etc. This paper highlighted that Grill’d, though started as a small upstart in 2004, has now emerged to be a big company operating through 51 own and franchised businesses and delivering quality and fresh burgers across major towns of Australia. Local marketing has been a significant marketing strategy, whereas franchising and Airstream by which it sends its van with burgers to various programs and events are other significant distribution strategies. As far as competition is concerned, the company faces quite fierce competition from local as well as multinationals such as McDonald and Burger King. It has more opportunities since it can always ensure its presence whenever there are events or festivals. To develop a comprehensive marketing plan about the product or service being marketed usually requires formative research that can flesh out details of strengths and opportunities the firm experiences. With a situation analysis, the firm can look inward to understand its strengths and weaknesses and look outward to see what its opportunities and threats are. Grill’d is a chain of burger bars designing, making and selling fresh, healthy and quality beef, chicken breast and lamb burgers. When the first Gril’d restaurant was opened in Melbourne in March 2004, it has truly caused people to think of ‘quality meal-sized burgers’ to be available in parts of Australia and the dream became reality that the company opened as many as more than 45 branches in several regions of Australia such as Brisbane, Coolangatta, Sydney, Newscattle etc. (Franchise Business, 2012) The company operates through its won as well as franchised stores with a view to meet an on going and ever increasing demand for quality hamburgers made with fresh and fine ingredients of chicken and beef. As far the basic marketing concept is concerned, it should start with potential customer needs, but not with production process (Perreault, Cannon and McCarthy, p. 6). A successful marketer is one who anticipates needs and determines what specific goods or services to be offered to target the customers. Grill’d is another example for how successfully a marketer can anticipate needs and thus seize marketing opportunities. It has been a major reason why Grill’d is Australia’s one of the fastest growing hamburger retail networks (dcstrategy.com, 2012). It not only anticipated the customer needs for burgers, but also the latent customers’ seeking of quality, fresh and fine ingredients for food or related items available in the market. The Market Situation As noted by the 2007 CEO of Grill’d, Simon Crowe, the company mainly appeals to a wide spectrum of customers, being the primary targeted market as people between the ages of 21 and 28. Quite specifically, this generation highly particular about fast food and are becoming greatly familiar with fast food concept, but are health conscious too. Grill’d is targeting this generation since they want food that is adult-oriented with a concept of ‘f un-food designs’ and they expect it from reliable brand (The Australian, 2007). A target market comprises of set of buyers who share common needs, characteristics or features that the marketer decides to serve them (Armstrong and Kotler, 2005, p. 199). Buyers have unique needs and wants that the company target them with certain product or service