The Freedom of Religion in the United States of America free essay sample

The freedom of religion in the United States of America A. Powell Davies once said: â€Å"True religion, like our founding principles, requires that the rights of the disbeliever be equally acknowledged with those of the believer† (2012). Even though it was difficult at first to leave his home country to come to the United States, freedom of religion was the main reason to move to the U. S. ecause life was different in the Ukraine; it was hard to relate to a totally new environment, with a strange language and even stranger cultures and customs here in the United States. In this interview the writer wants to talk with a coworker from the Ukraine, about his childhood memories from his home country. His name is Oleg Kypytko and he is a parishioner of the Orthodox Church in Portland/ Oregon. He immigrated about twenty years ago to the United States and now lives in Washington State. We will write a custom essay sample on The Freedom of Religion in the United States of America or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The reasons he and his family moved to the United States was for religious reasons. It was difficult to learn a new language and make enough money to provide for his family. It was a total different life in the Ukraine, there was no freedom of religion and not many other freedoms. There always was a sense of being watched, because of his faith. Mr. Kypytko is from a different culture, than this writer. Most German citizens are stereotyping the people from the Ukraine as Russians. The questions for Mr. Kypytko are how far back he can remember maybe as far back as childhood even. Did he can remember the experience of a subgroup member back in the Soviet- union and the treatment of the people? How did it feel at first in the United States of America, and living in freedom to pursue his own religion? How hard was it to learn a different language and a total different culture? There are many differences between his former life in the Soviet-union, and his life now in the United States. The country he grew up in was a total opposite of the United States and it took some time to get used to it. Those are the main questions of this paper and they will help to find out why Mr. Kypytko moved to the United States to start a new life for him and his family. It was interesting to find out he can remember this far back. The first time he felt out of place in his home country of Ukraine. The Ukraine was a part of the Soviet-union, which was created after World War II. He can remember his grandfather was prosecuted, because he was a member of a church and believed in something different than the communist party. The courts send his grandfather to Siberia in a prison camp for believing there is a greater power than man. The prison camp changed his grandfather. His parents did not go to church so often after that ordeal they started reading the bible in their house. Only at the major holidays they would visit a church, always afraid to get prosecuted. At this time the KGB was tracking the growing influences of the Orthodox Church† (Zhuk, S. I, 2008). The family was changing the way they were handling their religious life. Mr. Oleg Kypytko always felt out of place, because in his life outside the house he had to demonize their religion. The Soviet-union did not like religious people while the Russian government was going back with their relationship with the church till 1750 (Anonymous, 2007). The polite bureau thought those people are a treat to their way of live. At first church goers were tolerated, than seen as a treat. The KGB arrested young people for trading crosses and icons at local farmer markets† (Zhuk, S. I. , 2008). As they were considered a treat, the treatment against the religious people changed. Most parishioners of the Orthodox Church in his home town were treated as outcasts. He got drafted for the Soviet Army and had to denounce his religion in order to fulfill his duty to the country. Mr. Kypytko always said I have no religion in order to avoid punishment in the Military. He remembers this as one of the longest time in his life, always being quite about his faith. He had to join the Army or stand to his faith and go to jail. The area he grew up in was a small town, everyone knew their next door neighbors. † It was not always this way long time ago the Orthodox Church was always present while the tsar was ruling the Russian government. The Orthodox church wanted to convert all non-Orthodox† (Romaniello, M. P. , 2007). † The consumption of religious cultural products among the youth of Dnepropetrovsk was particularly worrisome for Soviet ideologists and the KGB because the city had special strategic importance for the entire Soviet regime, because it was the site of the biggest missile factory in the Soviet Union† (Zhuk, S.I. , 2008). Most of his neighbors belong to the communist party and he always had a feeling someone is watching. After his military service he moved back to his hometown. Things did not change for him, he tries everything to fit in, but he felt like he lived on a different planet. † It is well known that democracies do not take an approach to matter of religion and education and reject the communist approach of one comprehensive secular ideology and outlawing religious visions† (Glanzer, P. L. , amp; Petrenko, K. , 2007). He was reaching out to an Orthodox church in the United States of America, because it got so bad for him to live under those conditions. The Orthodox Church in Portland Oregon United States was sponsoring him and his young family. Mr. Kypytko found this church, because some of his relatives were immigrate to the United States and parishioner of this church. It took years for him to finally move to the States. While he and his family waited to move to the United States of America he had the feeling of being watched. He moved to the U. S. and everything his family owned would fit in a suit case. The first months in the United States were so different than back in his home Country of the Ukraine. Mr. Kypytko was at first so home sick and he wanted to move his family back to the Ukraine, but then his wife talked to him about the bad feeling against religious people in their home country. They decide to try and live and worship in the United States of America. He only spoke broken English, and most of the time he related on the other members of his new church to help him out. Here he could practice his faith without being in fear of prosecuting. He made it to the United States of America, but now he had to provide for his family. At first he needed to learn the English language, which was not easy for him. He grew up in a communist system and now he had to change so he could put food on the table. The communist government was totally different than the government in the United States of America. The Orthodox Church in Portland gave him his start, but he did not have it easy to fulfill his American dream. The first employment he had was making just minimum wages, and not having much worldly procession. Most of their possession was donated from the parishioner of the church in Portland Oregon. It took him many years to learn the language and buy a house for him and his family. He was working in different jobs and always tries to make ends meet. He sometimes had to hold two jobs to provide for his family, his youngest daughter was born in this Country. In the Ukraine the people are now aloud to worship in the church. † In the history of religion in Orthodox countries share similarities to other democracies by Catholicism, but later diverged at important points â€Å"(Glanzer, P. L. , amp; Petrenko, K. , 2007). It would not be wise for Mr. Kypytko going back to his home country, because his children do not speak his native language. His children are used to their lifestyle in the United States of America. It would be hard for them to adjust to the life in the Ukraine, his oldest daughter was a baby the time they immigrated the U. S. A. † In the 1990 the relationship between the Orthodox Church and the government of the Russian Federation a stable relationship was beginning to arise† (Basil, J. D. , 2007). The people of the Ukraine are now can practice their faith without being afraid of the government. Mr. Kypytko still has contact with his family in his home country, he was thinking about moving back home. The main reason Mr. Kypytko moved his family to the United States was to practice his faith. He never thought it would so hard to succeed, and the problems this brought onto him. He felt as an outcast in his home country, but for the first few years he felt the same way in the United States of America. The only bright spot in his new life was he could go to church and practice his religion. According to Jandt, F. the United States of America among the world’s industrialized nations is the most religious (2010). This is a reason so many people are coming to the United States to pursue their freedom of religion. Even now he will not talk about religion at work, because he still believes it is not good to speak to other people about religion. At first he did not wanted to talk about his life, this writer believes he thought this would bring to much attention to him. At his place of work there is more former citizen from the Ukraine and some are members of his church. He will have a conversation with Russian speaking people so if there is any talk about the religion non- Russian will not know. The immigrants from Russian and the Ukraine are able to peruse their freedom to practice their religion, but in the process they give up their former life. The main question for Oleg Kypytko is it worth all he and his family were enduring all this time. He has a satellite dish so he can watch television from his home country. Mr. Kypytko is changed, he and his family are used to the life in the United States of America, he can say what he thinks and the government will not punish him. Some of the Church members are going back to visit the home country and will buy movies there, and those movies will go from one parishioner to another till every member of the church watch them. They are what he called too much Americanism, and would not fit in his home country. His children never went back to their country of origin. His daughters are not fluently speaking his language so they would be not able to find good employment. The children of the family grew up in the United States, his oldest daughter was born in the Ukraine, but she will tell you she feels like an American girl. She has no desire to live in the Ukraine. The younger daughter not even wants to visit his home country, she tells her father they did not wanted us why do I want to go there. He is always thinking about his home country and the way life changed for its citizen. They now have religion involving into the education system and they are having now the freedom of religion in his home country. †The 1990 Soviet law granted religious toleration to all faiths, the opposite from the decade-long oppressive practice of the Communist regime. This was brought on by the collapse of the USSR† (Basil, J. D. , 2007). If he would know this would happen in his home country he maybe not immigrated to the United States of America. There is nobody in this world that can predict the future. Mr. Kypytko does not know what the future holds for him and his family, but he will tell you his faith will help him through everything. In moments like this he says he knows why he came to the United States of America, he does not to be in fear of the government change the policy again. He is happy to live in a country free of fear and he still remembers back the problems he had as a child, because his family want to pursue their religion.

An Analysis of Macbeths Ambition

An Analysis of Macbeths Ambition In  William Shakespeares tragedy Macbeth, ambition is presented as a dangerous quality. Because it is unchecked by any concept of morality, It causes the downfall of both Macbeth and Lady Macbeth and triggers a series of deaths, making ambition the driving force of the play. Macbeth: Ambition Macbeth’s ambition is driven by a number of factors, including: Prophecy: The Macbeth witches prophesy that Macbeth will become King. Macbeth believes them and the various prophecies are realized throughout the play. However, it is unclear whether these prophecies are preordained or self fulfilling.Lady Macbeth: his wife is the driving force that encourages Macbeth to overcome his strong sense of guilt and take action on the prophecies. Macbeth’s ambition soon spirals out of control and forces him to murder again and again to cover up his previous wrongdoings. Macbeth’s first victims are the Chamberlains who are blamed and killed by Macbeth for the murder of King Duncan. Banquo’s murder soon follows once Macbeth fears that the truth could be exposed. Consequences Ambition has series consequences in the play: Macbeth is slain as a tyrant and Lady Macbeth commits suicide. Shakespeare does not give either character the opportunity to enjoy what they have achieved – perhaps suggesting that it is more satisfying to achieve your goals fairly than to achieve them through corruption. Ambition and Morality In testing Macduff’s loyalty, Malcolm outlines the difference between ambition and morality by pretending to be greedy and power hungry. He wants to see if Macduff believes these are good qualities for a King to posses. Macduff does not and therefore demonstrates that a moral code is more important in positions of power than blind ambition. At the end of the play, Malcolm is the victorious King and Macbeth’s burning ambition has been extinguished. But is this really the end to over-reaching ambition in the kingdom? The audience is left to wonder if Banquo’s heir will eventually become king as prophesied by the Macbeth witches. Will he act on his own ambition or will fate play a part in realizing the prophecy? Or were the witches’ predictions wrong?

Assignment #2 - Case Study Example | Topics and Well Written Essays - 1250 words

#2 - Case Study - Assignment Example army to caused skin burns and still births. Yes that is right; it was Dow that was actually responsible for â€Å"the Silent Spring†. Further, the company also owns the manufacturing unit that resulted in greatest industrial failure in the history, which lead to the death toll of over three thousand Indians in Bhopal; and it also left several unwanted problems for the next generations. One of the recent events that involved Dow Chemicals was discharge of industrial effluents into the air and water supplies in the vicinity of the company’s Midland complex in Michigan. Dow was held liable for violating Clean Air Act rules, and for disobeying the Clean Water Act. Further, the government also held the company for releasing harmful chemicals into the environment without a permit. The issue was brought to the considerations during 2006-07; however, after several delays and trials, the company agreed to pay $ 2.5 million in 2011, for the sake of compensation. In 2010 the annu al release of toxic compounds by Dow’s Midland facility was 275,912 pounds. According to an environmentalist based at the Michigan State University, the company earned a profit of $ 6.2 billion during the time while the production facility was discharging contaminants without permission (Weiss, 2008). The stakeholders include the people living in the vicinity of the production houses, the state that has allowed the company to operate, general public, media, the employees at Dow, and the Dow Chemical Company. People living close to these production houses are directly exposed to the harmful chemicals that released by these industrial units into the environment. These contaminants can have lethal effects on the population residing in the suburbs. In case of the recent activities, the major subjects under the exposure of contaminants were the residents of Midland, Michigan (Weiss, 2008). The side effects of these contaminants can be direct or indirect. The second stakeholder in

Case of Vasiliy Gorshkov and Alexey Ivano Essay

Case of Vasiliy Gorshkov and Alexey Ivano - Essay Example There are readily available hacker tools that can be used by unskilled people to wreak havoc for financial gain or just for fun. The disturbing reality is that many people are not aware they are actually committing a crime until it is too late. This has been a serious problem for teachers, parents, governments and businesses trying to work hard to protect children and the general public from online threats. The best way to protect people from computer crime is by letting them understand what computer crime is all about. Computer crime can be viewed in three ways. The first one is attacking computers of other people by spreading malicious viruses. The second one is using a computer as a weapon to commit crime like illegal gambling or fraud. The third one is storing information in a computer illegally. Introduction In this case study of Vasiliy Gorshkov and Alexey Ivanov we are going to examine whether the FBI investigative techniques went too far in apprehending the two Russian cyber criminals. In addition to this, we will also investigate how the FBI used the law to apprehend the cyber criminals and whether their actions should stand scrutiny under the current U.S. cyber law. Furthermore, more case studies will be examined and the impact of cybercrime investigations of non-U.S. citizens will be discussed and analyzed. The overview has looked at what computer crime is all about and the definition can summarize computer crime as attacking computers of other people by spreading malicious viruses, using a computer to commit crime, and storing illegal information on a computer. Case study Ivanov a 20 year old computer programmer from Russia flew to Seattle in November 2000 to apply for a job in a company called Invita Security. He was promised a dream job and took with him Vasiliy Gorshkov, a fellow programmer. After their arrival in Seattle airport they were given interviews of hacking other networks which they proved to be very successful. They were later arrested by the FBI. In Washington on October 10, 2001, a jury found Vasiliy of Russia guilty on 20 counts of conspiracy on fraud and computer crimes. The targets of the computer crime include Nara Bank, Speakeasy Network, PayPal, National Bank of Waco, and many other companies. He faced a maximum prison term of five years on each count, and a possible prison sentence of 100 years and a fine of $250,000 on each count, although he was sentenced to three years in prison. Ivanov was also charged with conspiracy, hacking, extortion and computer fraud and was given a prison term of eight months and owes in excess of $800,000. Analysis of case study The Federal Bureau of Investigation in the case study did not follow any International Law in their pursuit of the two cyber criminals however the deceit to get them into America is commendable because it allowed the FBI to exercise the right legal justice system in apprehending them. This was done by using a fictional company called Invita that lured the two Russians and their success in hacking into Invita proved they were guilty of cyber crime. According to the United States law the right way in obtaining evidence is not by deceiving computer criminals into committing a crime rather it should be to catch criminals in the act of committing a crime

Macro Economics Assignment Example | Topics and Well Written Essays - 500 words - 5

Macro Economics - Assignment Example It also provides individuals to act based on their self-interest regarding the decisions in the economy. This thought ensures that the economic resources are allocated based on the desires of businesses and individuals. The classical economists uses the value of money in determining the prices in the market. On the other hand, the Keynesian school of thought depends on the aggregate demand and spending in defining the economic marketplace. The Keynesian economists believe that the private and public decisions influences the aggregate demand. Public decisions entails the municipalities and government agencies. Private decisions entails the businesses and the individuals found in the economic marketplace. Government spending is not one of the major forces in classical economic literature. Business investments and consumer spending represent the most important section of the country. Too much government expenses takes away the resources needed by businesses and individuals. On the contrary, the Keynesian economics relies on the government spending to jumpstart the nation (Nikaido, 546). The classical school of thought focuses to create long term mitigation for economic problems. The issues on inflation, government taxes, and government regulations are the main agenda for the classical school of thought. The Keynesian school of thought focuses on the immediate outcome in the economic theories. The policies set by the Keynesians were short term and required instant corrections to the nation. This is the reason why government spending is the main cog in this school of thought. From the classical model graph, the aggregate supply curve is illustrated by the vertical line. From the Keynesian model, the aggregate supply curve slopes upwards based on the Keynesian school of thought. The two school of thought represents the aggregate supply and aggregate demand and they

How did Wolsey rise in status from Essay Example for Free

How did Wolsey rise in status from Essay 1500-1516 During 1500 and 1516 Wolsey rose from simple butchers son to Cardinal of the church. He was the boss of Englands administration, meaning he had to keep control foreign policies and Englands domestic matters. He was a man of great stamina and a man of great intelligence and organisational skills. He was an intellectual child and went to Oxford University. After coming out of university, Wolsey works for Nanfan in Calais he is asked to work for Henry VII but refuses. When Nanfan dies Wolsey goes to London to work for Henry VII, Wolsey is liked due to being hard working and amazing at organising. When Henry VII dies Henry VIII succeeds the throne, the new king wants to go to war with France. Although his fathers advisers; Fox, Warham and Surrey disagree he goes ahead with the plan. Henry VII needs money, Wolsey comes up with the idea of bringing back subsidies, this raises the huge amount of à ¯Ã‚ ¿Ã‚ ½100,000. By doing this Wolsey gets close to the king and Henry realises how hardworking Wolsey is, and therefore gives Wolsey control of logistics. Henry wins the war and sees just how useful Wolsey is, during the war Henrys adviser Surrey had stepped aside (he didnt go to France) letting Wolsey take glory from the war. While England is in France Scotland attack, they loose their king and Surrey wins the battle, he is made Duke of Norfolk. After Fox retires, Warham is removed as an advisor, and Wolsey is appointed Cardinal. Wolseys rise is quick and almost impossible. The argument that Elton presents is that Wolsey makes his way to Cardinal by force, i.e.; pushing people out of the way to make way for himself. That Wolsey is just a bully who manipulates people to get what he wants. Whereas Gwyn says that Wolsey was just a very hard worker who was admired by people very much and deserved his promotions and positions he was given. We see Wolseys manipulating and evil side when he takes over the war and pushes Surrey out of the way. Here we see how Wolsey uses his intellect to manipulate Henry VIIs way of thinking, after this Henry thinks of Surrey as not as influential and useful as Wolsey. By taking over the logistics in the war Wolsey shows his passion for war and that he has a cruel side too. Luckily Surrey fends of Scotland, and impresses the king and rather than being forgotten like Wolsey wants he is made Duke of Norfolk. To put an end to the new-formed alliance between Spain, France and the Holy Roman Empire he was sent to a conference and decided that he would trade Mary Roses hand in marriage to Louie for peace and agreement. This shows he is willing to give the kings relatives away to get a result and ultimately stay in power, or even get promoted. When Wolsey gets back to England he starts talking about how Fox is not doing his job and how he wasnt even in France at the time of the negotiations. This is most likely due to the fact that Fox was also Bishop of Exeter and was concentrating on that rather than his negotiating duties. Wolsey uses this as an excuse to say that Fox is lazy and isnt doing his job properly. Fox finally leaves his post in government due to Wolsey, thus meaning Wolsey gains more authority and power. Wolsey then proceeds to get Warham removed, this is because the king does not like Warham and getting rid of him will mean the king likes Wolsey more. Warham is still Arch Bishop of Canterbury, and therefore still has some authority over Wolsey. To counteract this Wolsey gets the king to make him Cardinal. This makes Warham almost useless and his position irrelevant. Wolseys manipulating and bully-like ways got him into very high power, but to do so he got rid of his opposition with force. Gwyn takes a very different approach to Elton and says how Wolsey was an honest and very hardworking man, who had the interests of the country at heart. Wolsey starts his career by devising an ingenious scheme that would get the king what he wanted without having to raise taxes on the everyday man. After impressing the king Wolsey was rewarded by being given the job of logistics in the war. This was likely done to trial him as government representative. Wolsey works ridiculously hard during the war so that all the calculations and logistics are correct. As a result he wins the war against France. When Wolsey comes back to England he finds Fox to be old and encourages him to retire, so he can relax after such a long time serving the king. Fox agreed that he was old and should stop work. For such good work the king makes Wolsey, Cardinal. Warham is bitter about this, as he does not like the way in which Wolsey operates. Wolsey then proceeds to stop the illegal happenings of Warham and gets revenue from Warhams property. We can see that both views can make sense, but I feel that Wolsey made it to the top by a mix of the two. I think that he was genuinely hard working and clever, but also encouraged people to leave the government. This way of thinking is more believable than someone who was totally evil or perfect. It was likely that if you did something good for the king every so often he would promote you, and this is exactly what happened. Therefore if you bring Eltons and Gwyns ideas together then you are more likely to get a true representation of what Wolsey was really like and how he got his high status.

Amazon.com :: GCSE Business Marketing Coursework

Amazon.com In 1994, Jeffery Bezos noticed an important statistic about the Internet -- the fact that its usage was growing at 2300 percent a year. He was quick to become a part of such rapid growth; he began selling books on-line. He chose books over the vast number of products that could be sold on-line because of their volume. There were 1.5 million English-language books in print and 3 million books in all languages worldwide, while the largest physical bookstore in the world only carried 175,000 of the 1.5 million titles. Bezos made several decisions while starting his company; all of them seeming to be wise ones. For example, although it would seem unimportant for a virtual business, he was very selective in choosing a good location to start his business. He decided on Seattle: a place with lots of technical talent, near a large number of books; a nice place to live, and most importantly, it was in a small state -- to avoid customers having to pay sales tax due to the business’s presence in that state. Amazon.com was launched in July 1995. Sales picked up rapidly. By the end of 1996, its revenues reached $15.6 million, which was three times larger than the revenues of a large Barnes & Nobles superstore. The firm continued to expand and revenues continued to increase to a whopping $147 million in 1997. Despite the growth and huge revenues that Amazon.com made, the company still had net losses for 1996 and 1997. Bezos seems to have a good feel of the market. He has several services and functions that â€Å"cater† to the needs of the customers. His number one focus is customer service. Every decision, change, or acquisition that he makes is based, he claims, on making things better for the customer. After learning about Bezos technological and operational advances and efficiency, as well as his number one concern to satisfy the customer, one would wonder why his company is still experiencing loss year after year.

Conditional Love †How to Love Essay

Do you feel the sting of being rejected? Do your closest friends and even family push you away or mistreat you? I think that every emotionally healthy person wants to love and to be loved. We want people to love us as we are. We want to feel accepted no matter what we may say or do. When we make a mistake, we want to be forgiven and we don’t want to experience rejection. We want to be loved unconditionally. A problem comes though when we do not reciprocate unconditional love. For example, there will never be real love expressed between two people if both individuals are seeking to have their needs met. How can two people make a relationship work if both define love as, â€Å"if you love me then you will do what I want†? There is only one person who can truly love unconditionally. His name is Jesus. See, God is perfect and demands perfection from us. But, we all have fallen short of living a perfect life and that is called sin. The penalty for sin is death. But, this penalty is too great for us to pay! The Bible says that God demonstrated themeaning of love to us in this that while we were yet sinners, Christ died for us. Jesus laid down His life for us as the ultimate act of unconditional love. He accepts us for who we are, for what we have done, and even for what we have neglected to do. But, now He is asking us to accept Him unconditionally as well. He wants us to accept His love by giving to Him our heart, mind, soul, and strength. He wants all of us. When we give ourselves over completely to Jesus then we are â€Å"fully known, fully accepted, fully loved, fully valued, and fully celebrated.† Jesus will never leave you, quit on you, belittle you, or even condemn you. Did you know that the Bible says that Jesus did not come into the world to condemn the world but to save the world? He came to show you what love is. Once we experience His love, we must step forward quickly to embrace it. The Bible provides an excellent description of unconditional love and gives us a pattern to follow. What is real love? Here is an example, â€Å"Love is patient, love is kind and is not jealous; love does not brag and is not arrogant, †¦ Love rejoices with the truth. Love believes and endures all things. Love never fails.† The longing of your heart to be loved unconditionally can be fulfilled only through Jesus Christ. You must admit your sin, believe in Jesus, and follow His ways. If you do, you will experience unconditional love. Once you have experienced love unconditionally, you are then able to know how to love as well.

Challenges in International Business

GunungRapatHiongPiahSdn. Bhd. (579801-M) PHYSICAL CHALLENGES Since the Gunung Rapat Hiong Piah Sdn. Bhd. is responsible for the food manufacturing, wholesale distribution, and export of Yee Hup products, it is facing physical challenges in international business on products, workforce and even physical distribution challenges. For the products challenge, it may face the problem on warranty since there are no warranty available for this products. Everyone is know about the Yee Hup is a local business in Malaysia and it needs to spend certain of time to export such products to oversea such as Southeast Asia, Oceania, Middle East, Eastern Asia and Western Europe. When the products are on the way shipping to the particular country, it may has the probability to encounter damage such as crushes because of the unpredictable cases and it is unrealized since the biscuits are packaging in a package, but even in a carton size. The Yee Hup biscuits are selling to the customers without realized that the products are crushes and the customers are not available to get the warranty or compensation after they bought the products. It considered a challenge of this company because on the customers’perception, no warranty offered is bring the meaning that the company has no confident on their own products. Since the ‘customers are always right’, Yee Hup may lose the sales because of the products deficiency. For the workforce challenge, although the company is almost full automated in the production process, skilled staffs are still needed. For example, retail assistants as Yee Hup required such retail assistant with previous retail experience because the full trainingis not necessary will be provided. In this case, Yee Hup is facing the shortage of workforce although the labor market is enough large. Moreover, the number of R&D staff is merely less than five people. It becomes the stones in designing products since people are more pay attention in packaging nowadays. And lastly is about the physical distribution challenge. It is talking about what transportation is using by the company to move a large volume of products to other countries. It simple means that handling, movement, and storage of goods from the point of origin to the point of consumption or use, via various channels of distribution. Since one of the responsibility of GunungRapatHiongPiahSdn. Bhd. is wholesaledistribution and export of Yee Hup products, if the products failure to reach the destination within a fixed time, the company have to blamed for it. SOCIAL CHALLENGES How Yee Hup going to expand its target market consider as a social challenge. For example, age and gender. Since ‘HiongPiah’ is a famous products of Yee Hup with a long established reputation, majority of youth in local still do not know on this famous products,even thoughin global market. Yee Hup has to solve the problem on difference age group. How Yee Hup is going to change the youth customers’ perception since they feel that‘HiongPiah’ is traditional Chinese snacks, no tasty and the outlooks are not attractive? For the old generation, how Yee Hup is going to attract them to buy such sticky products? COMPETITIVE CHALLENGES Khong Guan and Mr. Christie are the main competitors to Yee Hup. Khong Guan is one of the most well known Malaysian cookie brand in Canada. The Khong Guan organization spans South East Asia and exports its cookies around the world. Khong Guan manufactures a wide range of cookies and as a result its products have become a popular demand in supermarkets. Khong Guan would pose a risk to Yee Hup’s product lines because Khong Guan is a well established brand which means they have established a mass market clientele. Mr. Christie is a well known Western brand in Canada which poses a risk to Yee Hup’s product lines. Many customers might consider eating a Western cookie rather than an Asian cookie since some consumers are not familiar with this type of product and might be hesitant to try something new. This could lead to less sales of the product.

Research Paper on Intangible Assets including Goodwill

Research Paper on Intangible Assets including Goodwill IFRS versus GAAP: Assessing the Issue Major sources of investment capital have long favored greater harmony and transparency in global accounting standards (Ohlgart Ernst, 2011). While world accounting standards in the modern sense originated in the US, a divergence has occurred between GAAP criteria and the prevailing international accounting standards, currently represented by IFRS criteria. The latter are now in official use in 120 nations (Tyson, 2011, p. 27). In October 2002, FASB and IASB formalized the Norwalk Agreement, to converge in their accounting rules over time (Charron Moores, 2011; Tyson, 2011). Since then, both the major accounting associations and government regulators have moved toward convergence in accounting practices. In light of this development, this paper will look at whether to recommend that the SEC maintain GAAP criteria for firms that report in the US or move to IFRS criteria, especially concerning the issue of intangible assets. The Call for Convergence After the Enron and WorldCom accounting fiascos, which â€Å"culminated in huge financial losses and decimated capital markets worldwide,† there has been vociferous pressure, especially from European firms and auditing agencies, for the US to join the growing world community of accounting practice by moving away from GAAP and toward IFRS criteria (Tyson, 2011, p. 25). This assumes that globally standardized criteria would have improved transparency in financial reporting at Enron and WorldCom, raising awareness of irregularities earlier. Thus, some have argued that IFRS standards, which rely on principles more than rules, foment more professional judgment, which creates transparency (Tyson, 2011, p. 30). Admittedly, GAAP criteria are better at industry-specific detail, but there have also been arguments that they may encourage â€Å"financial engineering† (Tyson, 2011, p. 27). Nevertheless, credible academic sources find no evidence that IFRS standards are superior to G AAP criteria (Tyson, 2011, p. 30). Effect on Intangible Assets Henry, Lin, and Yang (2007) reported that intangible assets, including both goodwill and development costs (e.g., in research and development) play a central role in determining critical measures of value for â€Å"reconciling items for both net income and shareholders’ equity† (p. 710). Because the difference between GAAP and IFRS concern intangible assets more than any other area, especially in cases of mergers and acquisitions, this concern lies at the crux of the question of whether the US should move toward the IFRS model. Goodwill refers to the intangible benefit that comes from a company’s acquiring another firm at a cost that is less than its current fair-market price (Charron Moores, 2011). The key difference between GAAP and IFRS in measuring goodwill concerns how acquirers allocate this intangible value by unit in their own accounting structures. Under GAAP criteria, â€Å"the acquirer assigns goodwill to the various reporting units of the combined entity,† but under IFRS criteria, â€Å"goodwill is assigned to the various cash-generating units† (Charron Moores, 2011, p. 50). In fact, Henry, Lin, and Yang (2007) found that the largest differences between IFRS and GAAP in calculating shareholder equity related to goodwill. Moreover, between 2004 and 2006, pensions and goodwill have dominated disparities between GAAP and IFRS accounting, despite evidence of convergence over time (Henry, Lin, Yang, 2009).Shareholders’ equity under IFRS is lower than that reported under GAAP criteria, in most cases. Because the definition of control differs between GAAP and IFRS, some events qualify as mergers and acquisitions in one system but fall short of that definition in the other (Charron Moores, 2011). GAAP looks for a mathematical majority of shares to define having a controlling financial interest. In contrast, the IFRS looks at effective control, defining control as the â€Å"power to govern the financial and operating policies of an entity to obtain benefits from its activities† (Charron Moores, 2011, p. 48). This requires judgment. To discern this, analysts must judge whether interested shareholders can appoint executives, dissolve a business unit, appoints board members, exercise special voting rights, or alter bylaws (Charron Moores, 2011). Benefits of Convergence The principle of convergence, as one of multiple paths to US adoption of IFRS criteria, involves first cooperatively adjusting GAAP and IFRS criteria, and then permitting US firms to adopt IFRS practices at a point at which the latter â€Å"would be adopting IFRS almost automatically or be very close† (Ohlgart Ernst, 2011, p. 41). The advantages of convergence include making US-based sources of capital funding more competitive in capital global markets, lower expected costs of capital overall, greater financial-reporting efficiency for US-based multinational sources of capital and auditing firms, and more transparency for investors (Tyson, 2011). Henry, Lin, and Yang (2007) noted that â€Å"the greater confidence in financial reporting† from harmonizing global accounting reporting standards â€Å"translates into a lower cost of capital† (p. 710). The pursuit of convergence between GAAP and IFRS criteria is also likely to encourage more repatriation of foreign ea rnings by US corporations (Epstein Macy, 2011). Recommendations Ohlgart and Ernst (2011) predicted that the SEC would permit a minimum of five years for US corporations to make the transition to IFRS criteria, assuming that it ultimately adopts the convergence plan. For some companies, however, the main disadvantages of convergence have to do with the time necessary to make the transition, rather than any permanent loss of financial advantage. Nevertheless, many firms will also have to adapt to new reporting systems after years of developing internal ERPs that will be vexing to rework. As Ohlgart and Ernst (2011) noted, many firms’ accounting ERPs â€Å"are a conglomeration of disparate systems pieced together over the years that will either not support a massive change,† even if such a change promises to afford substantial efficiencies at some point in the future (p. 43). Nevertheless, two-thirds of Fortune 1000 firms already favor eventually full convergence (Tyson, 2011, p. 30). While international organizations and major audit firms support proceeding with the transition to IFRS in the United States, industrial interests are far more reticent (Tyson, 2011). Most cautious are the aerospace, financial-services, and public-utilities sectors (Tyson, 2011), which have come out strongly in favor of convergence as the optimal path to adoption, with sufficient time for GAAP criteria to align with IFRS standards. Major multinational firms headquartered in the US have voiced similar concerns to those of the foregoing industry sectors. Lastly, US-based trade associations and large investment firms have come out in agreement with US-based industrial interests. In consideration of the effect on the cost of capital and more generally the benefits of having a more transparent international-accounting system, the only reasonable recommendation is to follow the advice of the foregoing US-based industrial interests. However, given that the IFRS criteria are actually the eventual offspring of accounting standards first formed in the US, a better solution is a policy of condorsement (Ohlgart Ernst, 2011, p. 42). This is a combination of convergence and the additional qualification that the FASB exercise oversight over residual changes that need to occur in both GAAP and IFRS criteria. In this way, the product may be an optimal combination of rules-based criteria and principles-based criteria, which may thus permit greater objectivity and lesser subjectivity in the accounting rules that currently prevail in IFRS criteria alone. This way, there may be an opportunity to resolve the ambiguities associated with some IFRS criteria, while otherwise purs uing a semblance of convergence in the end.

Seven pounds Essay Example | Topics and Well Written Essays - 750 words

Seven pounds - Essay Example Tim Thomas, the main character of the film performed by Will Smith, suffers from a crash accident and kills seven people. Tim wants to save the lives of seven people. He donates his organs to other people. This is unusual type of films challenges the contemporaries with an interesting way of plot’s interpretation. The essence of the film In the last episode Tim wants to help Connie Tepos (Elpidia Carrillo) and saves her life and the lives of her two children. The last two people, saved by Tim, are Ezra Turner (Woody Harrelson) and a blind meat salesman playing the piano. The last donation is made for Emily Posa (Rosario Dawson), when Tim wants to donate a heart for her. Finally, he starts falling in love with this girl. A story of their feelings is impressive and the audience has a perfect opportunity to think about the essential and basic feelings of every individual–love and intimacy. There is no doubt that these guys would have perfect relations, but Tim’s sins do not let him go and his conscience and mind gain power over his emotions and feelings. Therefore, this film is not only about physical pain, but also about emotional and psychological sufferings. There is much darkness and depression in this film, but there is no doubt that there are much spiritual issues in this film. ... Moral values are substituted by monetary and financial concerns. The main character of Will Smith is described in the following way: â€Å"His breeziness becomes a shallow act, and his smile becomes downright eerie, a strained mask that hides pain, wards off hostility and expresses aggression all at the same time. It's a smile with dead  eyes† (LaSalle, 2008). Nevertheless, a feeling of love reincarnate his dead eyes and he is able to be inspired by one of the greatest feelings of the world. There is much romanticism in this film, as well as there is much drama. This film is for different tastes and the audience thankfully follows the development of the events in the film. Will Smith persuades the viewers that the most precious thing in the world is life. He made people lose their lives, but in the result of this horrible accident he did not suffer from having lost his own life. He compensated his debt in the face of God and he is strong enough and a rather responsible perso n to show that he is emotionally stable and spiritually strong person. The actions of Tim are reviewed in the following way: â€Å"But all the narrative trickery and emotional manipulation only serves to put Ben further out of the audience's reach, as he moves through the plot like a single-minded Terminator without motivations we can grasp† (Critical Analysis of Seven Pounds). On the one hand, the main character of the film is self-concentrated and a reserved person, but on the other hand, he is a connecting link between different aspects of the film’s world. Sentimental performance of Will Smith is both dramatic and philosophic. The audience is puzzled by the ability to wonder about the real essence and the central plot of the film (Film review – Seven Pounds 2008). A perfect

Employment Law Essay Example | Topics and Well Written Essays - 2500 words

Employment Law - Essay Example Any resolution will be complex and contested; hence from the view point of Karl Marx, Marx believed that no completely satisfactory resolution is possible without a total revolution in social-economic system. Marx could have been right but the employment law in the 21st century attempts to balance the logic of the market system with the liberal aspiration of ensuring that individuals are treated with respect and impartially, as well as, have the opportunity to construct meaningful lives. In most cases, contract laws are applied in workplaces because they are vital and are legal aspects that tend to formalize an agreement in more than two parties. Question One: Many issues arise in the workplaces especially where many employees have varied issues such as health problems and many others. Some employees have complicated health issues that may hinder effective performance of the company and Michael’s case is among the common cases arising in the contemporary workplaces. Addressing these issues in a pragmatic manner requires clear and effective understanding of contract laws. Contracts are agreements which have lawful objects entered into voluntarily by two or more parties; thus they intend to create legal obligations among the parties (Twomey, 2013, p. 87). The contract should be acceptable, have an offer, mutual consideration and it should have a legal capacity vital for creating mutuality of obligation (Collins, 2010, p. 91). The contract laws take into considerations varied range of matters such as employment terms, real property sale issues, independent contractor relationship, intellectual property issues and settlement of disputes in the workplace. The contract law demands that all workers with a contract of employment or an employment relationship should receive basic working employment conditions vital for enabling them to work effectively in the working environment. Therefore, the case of Michael should be addressed by focusing on the contract law e specially the employment conditions in the work place. Each industry has its own policies that demand employees to meet them but the labor employment law should also be taken into considerations. The contract law offer mutual recognition rules vital for assisting free movement of workers. Although these mutual recognition rules exist, more subtle impediments found in the informal practices and conventions in recruitment continue to produce much less internal movement within the workplace (Collins, 2010, 139). These principles can be challenging but only under the general principle of free movement of employees. However, in the case of Michael, there is need to focus on the contract laws and adhere to them, but the employer should not also deprive him the mandatory employment rights applicable in the state where the work is being performed. It is vital for Michael to come up with a clear agreement with the human resources about his work because health is also important for any worker working in any organization. The labor laws focus on the rights of employees including health and safety in the working places and rights; hence, the human resource manager should provide