INTERNATIONAL ORGANIZATIONAL CASE STUDY Example | Topics and Well Written Essays - 750 words

Global ORGANIZATIONAL - Case Study Example The way of life of Chinese requests them to accept tea instead of espresso and this end up being the principal social test for Nestle. Their way of life requests exacting trust before leading organizations with outsiders (Allen, 2009). The trust is earned through agreeing to their way of life, requests and offering them endowments over and over. This end up being a serious test for the organization and particularly the reception of Chinese culture in its business. The blessing part was against their set of accepted rules and particularly on the grounds that it was viewed as a type of defilement (Hanson and Rothlin, 2010). The code of morals and direct of the Nestle Company must be changed to receive and suit the way of life of the Chinese individuals or the organization would need bolster and henceforth need to move base of activity to another nation. China was simply beginning to succeed and subsequently Nestle needed to make a solid base and exceed its rivals. Culture of China requested that lion's share of the administration of the organization needed to involve Chinese individuals. This hence implied a total change in regulatory procedure as the administrators in certain positions must be expelled and taken to head different branches in different countries. This procedure was expensive as well as set aside some effort to authorize consequently postponing the procedure of Nestle setting up its market specialty in the nation. China’s social requests which should be upheld made a joke of the authoritative procedures and systems of the organization (Sun, 2012). The social requests caused the organization to have ultimatums of doing changes and the heads were diminished to unimportant manikins. With the numerous social requests which were being driven by the administration offices, the company’s organization confronted authority challenges and inner clashes. The organization in the long run so as to consent to the regularly developing social requests needed to completely transform from their standard

22 Must-Read Science Fiction Novels For Aspiring Sci-Fi Authors

22 Must-Read Science Fiction Novels For Aspiring Sci-Fi Authors Sci-fi is a classification that has developed in eccentric and energizing manners. From The Burroughsian Period (named after Edgar Rice Burroughs and starting in 1901) to todays successes, the class has moved from hard science to Space Age investigation to another enthusiasm for self-completion, the clouded side of innovation, and being human.If youre a hopeful sci-fi essayist, here are a few books both recently distributed and exemplary that you should add to your understanding rundown. In them, youll find how the class has developed and where it is going, the two of which will be priceless to your composition and planning.Below are some must-peruse sci-fi books for trying science fiction essayists. Photograph by Pixabay on Pexels.Newly publishedInfinite Detail by Tim Maughan (March 5, 2019)Infinite Detail is a quick stuck spine chiller wherein a demonstration of cyberterrorism makes a techno-end of the world and the Internet crashes, closing everything as we probably am aware it do wn. Looking for answers for how to live, lost, unplugged spirits head to the Croft, a region of Bristol where individuals who have just unplugged live. The Croft is a computerized no-keeps an eye ashore, without reconnaissance and Big Data reliance. As a focal point of innovative counterculture, a young lady there named Mary claims she has discovered different methods of associating with others without the utilization of innovation. Its the apocalypse, yet improves after the Internets demise?Finder by Suzanne Palmer (April 2, 2019)Finder is an activity stuffed sci-fi escapade story that won a Hugo Award and is the presentation novel from Suzanne Palmer. Its hero is Fergus Ferguson, interstellar repo man and expert discoverer (a name he wants to cheat or criminal). His most recent activity involves finding the rocket Venetias Sword and taking it once more from an ex-aristocrat turned force hungry exchange chief. He finds the boat in the most remote corner of room, in a profound space colon called Cernee. There, he discovers that the foe of my foe is my companion, and should explore a field of room mines, a little armed force of antagonistic hired soldiers, and an outsider species he once through to be just fantasy. He figured it would be a straightforward activity like the others-yet its turning out to be increasingly obvious that it isnt.The Gone World by Tom Sweterlitsch (February 6, 2018)Advertised as Inception meets True Detective, The Gone World follows a NCIS specialist on a homicide case that includes the destiny of humankind. When entrusted with revealing reality of the homicide of a Navy SEAL and the vanishing of his family, Shannon Moss discovers that the missing SEAL was a space explorer on board the spaceship U.S.S. Libra-a boat accepted lost to the flows of Deep Time. In her inquiry, she experiences Terminus, a baffling world-decimating occasion found by a top-mystery group of government time travelers.In her quest for the SEALs missing high school girl, Moss goes to the future to investigate potential adaptations of what may be so as to unravel the present-day case. There, she observes the disastrous finish of mankind itself and is left to decide how to stop it.The Calculating Stars by Mary Robinette Kowal (July 3, 2018)In this other history sci-fi story, The Calculating Stars envisions a substitute history wherein a shooting star tumbles to Earth in 1952, decimating a great part of the East Coast, including Washington, D.C. Following the occasion, space investigation turns into a need, as the Earth heads dangerously fast toward getting appalling because of the occasions sway on the planets atmosphere. Enter mathematician and World War II pilot Elma York, who sets her sight on flying into the stars to scan for humanitys next incredible hope.Winner 2018 Nebula for Best Novel, Hugo Finalist for Best Novel, 2019 Campbell Memorial Award Finalist, and 2019 Locus Finalist for Best Science Fiction Novel-The Calculating Stars has a not insignificant rundown of honors and spots on top of the line records since it was distributed in 2018.Emily Eternal by M.G. Wheaton (April 23, 2019)Emily Eternal is about Emily, is an A.I. structured by researchers to assist individuals with adapting to injury. She has been intended to take care of cutting edge numerical issues and open the most profound privileged insights of the human brain, including its ability for sympathy. Her work and reason take on a more profound significance when it is found that the sun will detonate 5 billion years before it was initially expected.With humankind at an existential intersection, she does the unfathomable and decides an approach to take care of the issue. In any case, not every person confides in her expectations, so her servers are pulverized, leaving Emily and her companions with constrained expectation however trust in any case that they can attempt to beat the clock and spare humanity.Famous Men who Never Lived by K. Chess (March 5, 2019)Noted as a Most Anticipated Book of 2019 at The Verge, Barnes Noble Sci-Fi Fantasy Blog, and that's only the tip of the iceberg, K. Chesss debut novel, Famous Men Who Never Lived gives perusers a brief look at a substitute history wherein atomic war sends 156,000 exiles into cutting edge New York City. Among them is Hel, a specialist who experiences issues adjusting to the new reality shes confronting, so she makes a historical center to protect the recollections and stories that would some way or another be always lost. Amidst her work to save her lost past, she faces against worker perspectives and threatening vibe. At that point, when the main duplicate of a sci-fi story from her reality, The Pyronauts, disappears, she is compelled to confront what has been lost and decide exactly how far she ought to go to recoup it.Within a world that is unfamiliar to her, and as she tries to absorb while lamenting what has been lost, Hels character offers a new viewpoint on being a migra nt confronting the finish of ones culture. In this significant presentation novel, perusers will discover matches with todays news in a world that is both unique and familiar.Vigilance by Robert Jackson Bennett (January 29, 2019)Robert Jackson Bennetts Vigilance takes perusers on a dim and bending ride in what must be delegated a sci-fi activity story of an America that has acknowledged firearm savagery as the standard. Its parody at its best and twists Hunger Games in a considerably darker direction.Set in 2030, the story follows the life of official maker John McDean, who produces Vigilance, a reality game demonstrate intended to guarantee American residents stay alarm and watchful to all dangers, both remote and residential. In the truth game condition, a functioning shooter is acquainted with open spaces and prize cash is given to any individual who is outfitted and prepared to bring down the shooter. At that point, McDean winds up on the opposite side of the camera, and his ent ire thinking for the show is seen through new eyes.Much like the universes portrayed in the accounts, the sci-fi kind has advanced fundamentally, from the works of art to current successes. Photograph by Pixabay on Pexels.The Classics1984 by George OrwellNominated as one of Americas best-adored books by PBSs The Great American Read, 1984 is a chilling, tragic story that will ring unusually recognizable in present day times, in spite of having been written in 1948. It is the account of Winston Smith, who works for the Ministry of Truth and lives in one of the three authoritarian super-expresses that standard the world. From the start, Winston does what hes told and tows the Party line; nonetheless, he starts to see through the untruths worked around government reconnaissance, controlled account, and genuine loss of social liberties. Then, Big Brother is continually viewing, so he should shroud the way that he is starting to think for himself.From overhauled word references endeavorin g to control human idea through language, to the idea of utilizing interminable war to keep residents in their place, this story has gotten a manual of sorts for depicting the course of current political developments getting hazardously near the tragic world that Orwell foretold.Altered Carbon by Richard K. MorganAlthough written in 2003, Altered Carbon has just discovered its place among the works of art and has been reconsidered into a mainstream Netflix arrangement, made by Laeta Kalogridis. It shows a world in the 25th century, where mankind lives all through the universe and is checked by the U.N. There is additionally a costly strategy accessible where one can store their awareness in a cortical stack at the base of the mind, which would then be able to be downloaded into another body (called a sleeve), along these lines getting away from death itself.The principle character is ex-U.N. agent Takeshi Kovacs, who has been dispatched 180 light-years from his home into another bod y living in Bay City, in what was once San Francisco. In the obscure underbelly of the city, in a determinedly cyberpunk world, he finds how presence can be purchased and sold as he endeavors to tackle a rich keeps an eye on murder.Brave New World by Aldous HuxleyWritten during the 1930s and affected by political extremism, Aldous Huxleys Brave New World offers tragic world that is both prophetic and alarming. While tending to 21st-century issues, for example, the mastery of mass-amusement, innovation, medication and pharmaceuticals, and elitism, it offers a brief look into a future existence where people are hereditarily reproduced and instilled into stations picked for them before birth by a tyrant government.With overwhelming references to Shakespeares work, it is some of the time a gnawing analysis on private enterprise, and frequently a brief look at the potential repulsions that accompany the intensity of hereditary designing getting into an inappropriate hands. Its an unquest ionable requirement read for anybody needing to perceive how present day political developments can motivate great sci-fi bestsellers.A Canticle for Leibowitz by Walter MillerFirst distributed in 1959, A Canticle for Leibowitz is a dystopian sci-fi novel portraying a planet assaulted by atomic war wrecked the Earth, as its survivors come back to a sort of dull age where science is despised and books are demolished. In this setting, a little request of Catholic priests looks to battle agai

Remarkable Business Lessons from Billionaires That Can Add Value to Your Life

Remarkable Business Lessons from Billionaires That Can Add Value to Your Life Inspiration is powerful. Inspiration is actionable advice.If success has been avoiding you, it’s quite easy to give in to defeat. But guess what? what if we were to tell you that every successful person that you’ve ever idolized has gone through the same route as you except when the bridge of defeat showed up, they cut across and made it to the other side.The other side of the bridge is filled with success, wealth, fame, wisdom, and knowledge. Are you ready to forgo all these things just because you are unable to overcome your current situation? Billionaires have shared their success stories, and therefore make excellent role models for young and upcoming entrepreneurs looking for the right bit of motivation to get them that competitive edge. THE IMPORTANCE OF HAVING A ROLE MODEL IN OUR LIVESImagine being able to walk down a road when you’ve just fractured your leg. Impossible, isn’t it? Now, try walking with a pair of crutches on either side of you. Suddenly, the impossible walk doesn’t look so hard to achieve. Similarly, our mental state depletes itself of positive energy and is unable to think out of a difficult situation. In these times, a role model becomes the crutches to our mind and help us achieve our goals without quitting. A role model is somebody we can look up to and emulate their success. We try and understand how they managed to get past from a difficult situation and make a blueprint of their life as our own to replicate. In this way, finding success isn’t far away.Every Successful Person Has Their Own Role ModelWhen we were kids, we would look at our moms cook and when they weren’t around, our naughty hands would reach for the kitchen knife and try to recreate the dish while making a mess in the kitchen. As humans, we’ve all considered our parents as our role models while growing up. Likewise, when we grow up we look up to successful figures that achieved fame, success, and wealth such as Oprah Winfrey and Bill Gates as our role models.Every role model has their own role model and so forth. Let’s take Bill Gates, for example, a report mentioned Mr. Gates referring to Warren Buffett as an influential figure in his life and how he clarified his business vision while using Warren Buffet’s decision-making process. That’s right! Every successful person has their own role model, even Warren Buffett had his own role model â€" Benjamin Graham, his mentor. Do you see where we are going with this? There’s a pattern with successful people and how they emulate their role models into achieving their goals. Learn from their Mistakes Even successful people make mistakes early in their careers. Take Warren Buffet for example, in the early 1960s, Mr. Buffet invested an undisclosed amount in a textile business that he famously termed as a “$200 billion-dollar blunder”. He stated that this decision was the worst decision of his life and had he invested in any good insurance company at the time, it would have been “worth twice the value”.But this mistake alone didn’t stop Mr. Buffet from becoming one of the wealthiest people in the world. In fact, trial and error is part of life. Without investing in different stocks, he wouldn’t have understood how to streamline his stock options and hence, wouldn’t have tasted the same level of success as today.Another famous name, Richard Branson of Virgin Group launched a series of brands that didn’t really live up to the mark. Virgin Cola was launched to compete with Coca-Coca and it fell flat on its face. Next, he came up with Virgin Cosmetics which primarily focused on beauty products, and homeware, it was sold after a commercial failure. Branson also dabbled in wedding products and automobiles but even these brands were soon a marketing disaster in terms of revenue growth. While it’s easy for us to assume that the richest of the rich have lived perfect lives and have made the perfect choices during their careers, the truth is much furth er away than you think. The more successful you are, the more the pressure of living up to these expectations and hence, a higher chance of failure. Become the Best Version of Yourself“You are what you are today because of the choices you made yesterday, and the choices you make today will make you what you are tomorrow.”    â€" Michael JosephsonThe biggest enemy that stops us from achieving success and chasing our goals is ourselves. We usually prefer shortcuts instead of learning the process, we prefer self-destruction to self-preservation, and we certainly like to put off things for tomorrow instead of doing them today. All these negative thoughts hinder us from achieving the best form of ourselves that we aim to be in the future. To change this negative idea into a positive one, we need to start at the very core of our thoughts. Let’s start with a simple self-improvement exercise by understanding yourself. First, get yourself a voice recorder, you can use your phone if you like. Now, glance through the questions below and speak into your tape recorder in an orderly fashion. Ensure the answers are well-detailed, don’t worry about stammering or being perfect, just concentrate on your thoughts. If it helps you can keep your eyes closed to visualize your answers. Let’s begin!1. What’s the most important thing in the whole world to me? 2. Is it worth changing myself into a better version of me to achieve this important vision?3. What prevents me from achieving this dream? 4. Is there anyone out there that can help me achieve this dream?5. What would life be like without achieving this dream?6. What kind of life would I lead if this dream is achieved?7. What scares me the most about myself?8. What is my strongest feature?9. On a scale of 1-10, how committed am I to achieving this dream?10. Am I willing to accept guidance for self-improvement if given the option?By recording your answers, you create an audible version of your thoughts for replayabilit y. Play this recording every day when you wake up and remind yourself of your life’s goals and why you need to be focused for the rest of the day. We promise in a month’s time, you’ll begin to witness a drastic self-improvement. While many people aren’t comfortable in hearing their own voice, this exercise aims to bring out the answers that you aren’t going to share with anyone but yourself. These hidden thoughts are the reason you are blocking your mind and passion from communicating with each other. Whether the reasons are jealousy, envy, greed, anger, laziness, etc. the answers are clear to you.  Motivate Yourself to Overcome FailureA study conducted by Adam McCaffrey on “how fear of failure affects individuals” brought out stunning results. As previously believed, the study proved that there was a strong link between people who feared failure and those that procrastinated a lot during the day. Another hypothesis that Adam revealed in this study was the fact that pe ople with low energy levels had no reason to try further beyond giving up and facing defeat against failure. Many of the statistics were collected from college students belonging to undergraduates and graduate levels. This study proves that fear of failure is planted right from an academic level and that every year students come out of universities without the right mindset to guide them into being self-determined individuals. So how do we change this negative mindset when we step out of our colleges thinking of ourselves as incompetent individuals? Simple, we should aim to reflect on the lives of successful people and try to mirror their qualities. We must know that every successful person has had a long journey and at the start of that journey, they were exactly in our shoes â€" young and incompetent. With this thought, we can begin to feel relieved that we too can achieve success and there’s nothing to stop us from heading in the same successful direction as our role models. To begin with, here are a few ground rules you should follow.Don’t try to please everyone, it’s alright to be disliked but it’s more important that you believe in yourselfDon’t attack others with a different opinion than yourself, your idea isn’t the absolute truth and shouldn’t be treated like oneIf you feel like a “doormat” with your present group of friends. Stop hanging out with them and choose a positive group to hang out withAlways speak your mind out, no matter how uncomfortable you are. It’s great to be a “yes-man”, but occasionally do say “No” when you feel the need toDon’t put off something for tomorrow what can be done today. Remember, for every minute you waste, someone else in the world is doing something productive in that same timeframe. Time is money.Nice people don’t always have to finish first. But society prefers a humble “runner-up” than a selfish winner.INVALUABLE BUSINESS LESSONS FROM BILLIONAIRES THEMSELVES1. Good Things Come to Those Who Wait â€" Amancio Ortega (Zara)As far as retail shops go, Amancio Ortega is the wealthiest retailer in the world with a famous retail brand that’s popular the world over â€" Zara. Ortega had his humble beginnings when he started delivering packages for a local clothing store and from there on he went on to become the owner of the biggest fashion empire in the world. It’s time to stop and ask yourself a few questions â€" Did Ortega become a billionaire because he was fortunate to find work early on? Or did he have a set of rules that he followed that made him what he’s today? While a lot of people believe in lady luck’s touch having her way with billionaires and their fortunes. It’s quite further than the actual truth. Here are 5 life lessons shared by the fashion baron himself. Even Introverts are liable to become billionairesIf you thought you need to socialize with people and get out more often to get rich, think again. Ortega had famously stated, “You must a ppear three times in the local newspaper â€" when you’re born, when you’re married, and when you die.” He doesn’t spend time with the press as often as you’d expect a billionaire to. Ortega demonstrates that to succeed you don’t have to be a social person. Never forget your rootsIf you were a billionaire, which part of the world would you like to be in? Rome, Greece, Switzerland, Mauritius, etc.? Ortega has stayed in the same hometown for a long time â€" A Coruña, Galicia which is in Spain. To think the man has it made in every aspect of his life and still chooses to never leave his hometown. In fact, his empire was built in this very place with his first shop being opened in the city and he has stuck to his roots even to this day.Never too lateIf you thought you were trudging through your 30’s and the end of life is just ahead, think again. Ortega was 40 when he founded Zara. Let that sink in for a little bit. If you think dreams of being a billionaire were only rese rved to the twenty-something youngsters and that the rest of us in our thirties and forties should retire, Ortega is here to show us the way that life isn’t “lights out” till the old lady sings it. Good things come to those who waitYou really didn’t think that Ortega founded Zara and the next morning he was rolling in a billion dollars, did you? It took him a whole decade for Ortega to start the primary holding company of Zara â€" Inditex. It was then he opened his very first shop. With patience comes success. Take a step back and look at what you can do. Don’t rush through life and make hasty decisions. A single thoughtful decision will lead you to success over 100 rushed decisions.Remain humbleWhile it may sound like a cliché, Ortega believed success came to those that were humble. Ortega continues to dine at the same coffee shop that he used to years ago. He has a moderate dressing sense for a fashion conglomerate. He believes that humility helps with dealing with anxi ety and to become better visionaries for his workers. It’s not wrong to show off your wealth or to flash your expensive car in public, but when it’s time to work, it’s important to have self-control and be willing to assist others.2. Failure and Mistakes Are Very Valuable â€" Bill Gates (Microsoft)Bill Gates held the title of the world’s richest man from 1995 to 2017. He was the undisputed king of all billionaires for more than 2 decades. Most of his wealth was made from his famous operating system â€"MS-DOS which went to be named as the famed Windows in 1985 that changed the way the world saw personal computing. Here are 5 life lessons from the genius billionaire himself. Feed your mind knowledgeGates believed in the power of books and even though he was a computer software entrepreneur, he rarely used electronic devices in his home and would immerse himself in reading. He believed that reading would open a world of creativity and through creativity, you can inspire yoursel f to build something that’s truly special to you. Be DisciplinedThe modern world prefers instant gratification instead of coming up with a disciplined approach. We prefer to munch on junk food because it’s easy to acquire, we prefer to sit on our couches and watch television for hours on end, we even prefer to create shortcuts to our problems instead of finding a solution for them. Gates recommends inviting discipline in our lives â€" replace junk food with healthy food, replace hours of couch surfing with innovative thinking and we’ll eventually find our success. Give back to the worldBeing the richest man on the planet, you’d think Gates would have shunned away from philanthropy. The truth is quite the opposite. Gates and his wife, Melinda have given away more than $30 billion in charity to the “Bill and Melinda Gates Foundation”. He actively takes part in traveling the world and launching various eco-friendly projects to sustain the planet. He fully believes in the fu ture of tomorrow and consistently gives back to society what he gained from it. In part, we must do our best to give back to the planet as much as we profit from it.Be your own bossYou either work to plant a sapling in someone else’s farm or you plant it in your own backyard. In the end, the only difference is the fact that the tree in the other person’s farm will always be his property but the one growing in your backyard will be your special creation. Taking control of your own company is a risk but Gates achieved it when he was just 13. Do you still feel a 13-year-old had a less risky path than your adult self?Be kind to nerdsThe nerd that you laughed at in school can turn out to be the richest man in the world. Gates is the living proof of this example. Think again when you think you’re superior to someone else just, by the way, they act and behave. It’s not nice to profile someone under your own opinion and cause them distress by your hurtful words. Always be kind to pe ople.3. Stop Stopping Yourself â€" Mark Zuckerberg (Facebook)Mark Zuckerberg in his teenage days was no different from your average geek, except this “ambitious” geek had a vision. A goal to connect the world in a way that would forever revolutionize the way we interact with each other. Today, Facebook is more than a social-media platform. It’s a way of life. Before we brush our teeth in the morning, we are checking our notification bar. Before we shut our eyes for a good night’s rest, we take one good last peak for any missed messages from our friends. To start a platform such as this, Zuckerberg surely followed a strict set of rules to achieve his dream. Let’s look at them.You are as strong as the team with youFacebook might have been Mark Zuckerberg’s brainchild but it’s the good people that work in Facebook’s offices that we get to enjoy a seamless product. Mark Zuckerberg fully credits his team for his successful business model. To achieve success, we need to pu ll together a team that believes in our vision and is willing to sacrifice what it takes to achieve it. Remember the famous phrase â€" “United we stand, divided we fall.”Be the CEO and proclaim itEvery single decision taken by Mark’s team goes through him before it gets executed, no matter how small.Take charge of the entrepreneur in you and realize your dream, this isn’t a children’s race. Show your team that you’re the boss around and don’t let them control the interests of the company. If you have firm beliefs and you believe some of your employees don’t share it. It’s time to let them go. There’s no place for freeloaders on a train that’s scheduled to run on purpose. Don’t be fazed by negative opinionsBefore Mark Zuckerberg was famous, he was rejected by a girl and this rejection played a major role in his creation of “Facebook”.Your ability to think differently is the reason you are you. If you were to copy another person’s opinion, you reflect the other person’s dream. Don’t be scared to come out with ideas that may shock your colleagues and peers. The best part about being unique is that you’ll initially be rejected but when they see your success, they’ll gather around you like puppets. Go big or go home The ideas that come to you are only as big as your goals are. If you set the goals to reach the peak of a mountain, you’ll have reached the mountain. If you set the goal to reach the moon, you may one day find yourself strapped on a spaceship. Similarly, when Mark was first asked to reveal his end game goal, he said “connecting the entire world”. This statement made his friends smirk out of surprise. Today, Mark Zuckerberg has connected about 1/3rd of the planet.4. Forget Perfection â€" Eike Batista (EBX Group)Compared to the other four billionaires on this list, Eike Batista may not have the recognition that he deserves around the world, but he’s a successful role model, nonetheless. He was listed as the 8t h richest person in the world and possessed a $30 billion net worth. There’s ample amount of knowledge the man has that we’d like to learn. Let’s understand what life lessons make Eike Batista so successful. Be optimistic but more importantly, realisticBatista lost close to 90% of his entire net worth in 2008. It’s almost heart wrenching to know someone could erase that amount of money due to bankruptcy. It makes you wonder if the 8th richest person in the world can find his way back on the roads, what chance do I have on this godforsaken land? Good question. The answer to this is to remain realistic and be grounded. He kept his hopes up and didn’t sell his shares when they began to plummet, he eventually stuck to his stocks and made back his money when the market moved back up.Don’t live on borrowed moneyBatista’s downfall was caused due to a $5 billion debt he owed to other companies.Leverage or loans are convenient ways to recover from our losses. After all, there†™s always a means to pay back the loans, right? Wrong! If you don’t have an active business plan or a means to pay back the interest + principle, you’ll end up living on borrowed money and the interest keeps growing every year. That’s why it’s important to never leverage more than you can handle. In fact, it’s best to live modestly for a while until you can recover your way of living.Need a strong base for your workIf the hull of a ship is weak, it’s bound to sink as soon as it hits the water. It’s always important to strengthen the base of your work or it can be a major disaster. There will be bad days when your business is on the roads, but it takes a true character to be able to recover from that and make your way back up. 5. Fiercely Protect Your Brand â€" Oprah Winfrey (The Oprah Winfrey Show)The only woman on this list and what a life Oprah Winfrey has lived. From being sexually abused as a kid to struggling to make ends meet and finally having her own successful talk show â€" “The Oprah Winfrey Show”.Oprah Winfrey’s story is the type that would make a perfect Hollywood movie. In fact, the script is perfect except this woeful story is proof of how an individual can come out of the worst of conditions and still make it through. The great lady shares some of her life lessons that can truly show us the way out of our miseries.Don’t be afraid to failWhether in life or business, failure is absolute that everyone gets to experience. Oprah failed several times when applying as a tv host. It took her several tries to land a job on a show, which eventually became the “The Oprah Winfrey Show”.Oprah earned $500 dollars for a speech she gave as a kid since then she harbored the dream of wanting to earn a living by speaking to an audience. As fortune would have it, today she is a billionaire and in an industry that she dreamt as a kid. You are responsible for your own lifeIf a kid like Oprah Winfrey could overcome serious issues like sexual assaults and poverty and make it into the spotlight, what’s stopping you from achieving your dream? It doesn’t matter how bad life was in the past, the only answer to this is to look towards the future and make the best you can with what you have. Don’t waste time blaming others for something you weren’t gifted with instead be grateful for the things you’ve been blessed with. Ending bring beginningsEveryone on earth has their own unique story. Every life is precious and has meaning to it. If you think you’ve not achieved any success in your life, it’s time to close the chapter of this book and open a new one of joy and passion. For every end there is a beginning of a new chapter, start yours today, find your inner joy and start something that you always wanted to do. Don’t react â€" RespondWhen Donald Trump sent a nasty tweet to Oprah Winfrey, she didn’t react to it and only responded to herself internally stating “I don’t like giving negativity power.” This statement is so simple yet so powerful. If only we could ignore our naysayers and proceed with our gifted talents. It doesn’t matter what others say about you. In fact, the more negative things others say, the more you must prove to them that they’re wrong but not by words but with your actions.Be graciousIn her Golden Globe speech, she commented on the importance of being gracious and how it helped her achieve her success. When we find ourselves to be victims of pride, it’s necessary to wake up from the illusion and do something about it. Take the first step of demonstrating gratitude to all the loved ones in your life. Start to respect your colleagues in your office and begin to start a life with gratefulness. You never know what you have until you’ve lost it.CLOSING WORDSWe aren’t here forever but the actions that we choose to perform can leave a lasting impression. Billionaires don’t just show us the way to get super-rich, but they also show us the path to a peaceful life even during times of distress. Every billionaire in this list had their own set of pitfalls that they had to face. It’s only during these hardships that their mental state was truly tested to the fullest. We too are being tested in these trying times. It’s important to keep a clear head and come out of all the negativity, unscathed. Remember, to become a billionaire, you first need to be a millionaire. Make sure to add milestones to your goals.

There Are Several Practices That Uber Can Adopt In Order

There are several practices that Uber can adopt in order to manage employee performance. Some practices include social recognition and related positive reinforcement. Social recognition and positive reinforcement consists of challenging employees and providing ample encouragement to motivate those employees to continue to learn and to improve in the workplace. In order for Uber to encourage employee engagement and employee performance they must express appreciation to their employees in front of others. I believe positive reinforcement to be one of the most crucial steps in achieving an environment that fosters employee engagement and in turn higher performance. Uber could also use benefit packages to encourage employee performance†¦show more content†¦In order to accomplish a better understanding of what compensation policy will align with the company’s strategic aim, Uber must have a good understanding of the basic factors that determine pay rates such as prod uctivity and union influence. Uber must also use job evaluation methods such as using a market-based approach, market-competitive pay plan, point method, wage curves, wage structure and rate ranges, job classification, and even computerized job evaluations. Uber could also use ranking as a job evaluation method which revolves around obtaining job information, selecting and grouping jobs, then rank those jobs, and combine the ratings. A grade level example of job evaluation â€Å"evaluates completed work for conformance to policy; guidelines, such as regulations, precedent cases, and policy statements that require considerable interpretation and adaptation.† (Gary Dessler) I believe that in order to achieve a compensation policy that aligns with the strategic aim of the company, the best practices for Uber would be to adopt a competency-based pay model that evaluates employees based on their productivity. I believe that this will also increase employee engagement overall, which leads the company as a whole to support the strategic aim. Benefits are an extremely crucial part of an employees contract with a company. If Uber wants to be successful in their expansion across the world, they must be able to provide theShow MoreRelatedBusiness Intelligence ( Bi )1637 Words   |  7 Pageslike other organizations. 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Should Marijuana Be Legalized - 1263 Words

Legalizing Marijuana Marijuana, also known as, cannabis, pot, weed, or hemp, has been a topic of intense debates for many years, but today, it is in the spotlight more than ever. The issue about the use of this drug is becoming more and more topical because people are debating whether or not to legalize it. Marijuana, is the most commonly used drug in the world. In fact, around 3.8 percent of the world’s population or 158.8 million people around the world use marijuana, according to United Nations. And the number is continuously rising. As of June 2014, 23 U.S. states and Washington D.C. have passed laws legalizing marijuana in some form with three more states considering it. As what Major Neil Franklin (Ret.), a former police officer and current head of Law Enforcement Against Prohibition (LEAP), said, â€Å"The legalization of marijuana is good for law enforcement, good for families, and good for our communities† (Washington Post). 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Impaired Asset Free Essays

IMPAIRMENT OF ASSETS The following information relates to Q1 Q2.Information about three assets are given below in the table:Aldo Balbo Casco Value in Use $150,000 $195,000 $105,000Carrying Amount $90,000 $140,000 $112,000Net Realizable Value $115,000 $136,000 $85,000 Q1. What are the recoverable amounts of each asset? (MCQ)Aldo ($115,000), Balbo ($136,000), Casco ($105,000)Aldo ($150,000), Balbo ($136,000), Casco ($105,000)Aldo ($150,000), Balbo ($195,000), Casco ($105,000)Aldo ($115,000), Balbo ($195,000), Casco ($85,000)(2 marks) Q2. We will write a custom essay sample on Impaired Asset or any similar topic only for you Order Now What are the impairment losses on each asset? (MCQ)Aldo ($0), Balbo ($0), Casco ($0)Aldo ($0), Balbo ($55,000), Casco ($20,000)Aldo ($25,000), Balbo ($4,000), Casco ($7,000)Aldo ($0), Balbo ($0), Casco ($7,000)(2 marks) Q3. A cash-generating unit has the following assets:Building $600,000Plant Machinery $100,000Goodwill $80,000Inventory $50,000Total $830,000One of the machines valued at $60,000 has been damaged will be scrapped. The total recoverable amount estimated from the cash-generating unit is $470,000. What is the recoverable amount of the current assets after the impairment loss? (MCQ)$21,800$28,000$33,500$50,000 (2 marks) Q4. Which of the following correctly defines the recoverable amount of an asset? (MCQ)Current market value of the asset less cost of disposalHigher of fair value less cost of disposal value in useHigher of carrying amount fair valueLower of fair value less cost of disposal value in use (2 marks) Q5. An asset has a carrying amount of $55,000 at the year-end 31st March 2002. Its market value is $47,000 having a disposal cost of $3,500. A new asset will cost $85,000. The company expects that the asset will generate $19,000/per annum of cash flows for the next three years. The cost of capital is 8%. What is the impairment loss to be recognized for the year end 31st March 2002? (FIB)3613151270000$ (2 marks) Q6. Which of the following are internal indications of impairment? (MRQ) A fall in the market value of a machine due to inflationThe management realized that an asset is unable to produce up to its full capacityA report prepared by the warehouse manager than one of the lifter cars has crashed into a wallThe development of intention of management to sell the asset during the next 3 months (2 marks) Q7. Moby had purchased an asset on 1st September 2009 at a cost of $500,000 with the useful life of ten years with no cash inflow at the time of disposal. The asset has been depreciated until 31st October 2014. At that date, an accident occurred which resulted in the damage of the asset an impairment test was taken by Moby. On 31st October 2014, the fair value of the asset was $160,000 with $10,000 cost of disposal. The expected future cash flows were $13,000/annum for the next five years. The cost of capital is at 10% with five-year annuity factor of 3.79. Calculate the impairment on 31st October 2014? (MCQ)$0$100,000$150,970$200,730 (2 marks) Q8. A cash-generating unit has the following assets:Property Plant $400,000Machinery $90,000Goodwill $75,000License $5,000Net Assets (realizable value) $30,000Total $600,000The company had breached a government legislation which results in its cash-generating unit value to fall by $200,000. What will be the value of Property Plant after the impairment? (MCQ)$101,010$126,316$266,667$298,990 (2 marks) Q9. Which of the following is not an indicator of impairment? (MCQ)The NRV of inventory has reduced due to damages but carrying amount is still lowered it’s than NRV Technological advancement has boomed in a country resulting old machinery becoming obsoleteCost of capital of a company has increased due to increase in market ratesThe carrying amount of an asset is higher of the recoverable amount of an asset (2 marks) Q10. A company purchased an asset on 1st January 2000 costing $2.1 million and its life was 10 years. On 31st December 2001, the fair value of the assets was $1.9 million. On 31st December 2002, the recoverable amount of the asset was $0.7 million. Calculate the impairment loss to be recorded in Profit ; Loss account on 31st December 2002? (FIB)3613151270000$ (2 marks) Q11. A cash-generating unit has the following assets:Building $409,050Plant ; Machinery $311,000Goodwill $30,500Inventory $156,000Total $906,550One of the plants valued at $91,000 was destroyed ; will be scrapped. The total recoverable amount estimated from the cash-generating unit is $760,050. What is the recoverable amount of the Plant ; Machinery after the impairment loss? (FIB)3613151270000$ (2 marks) Q12. Meagan had purchased an asset on 1st September 2015 at a cost of $300,000 with the useful life of six years with no residual value. The asset has been depreciated until 31st October 2020. At that date, the asset was damaged ; an impairment test was taken by Moby. On 31st October 2020, the fair value of the asset was $60,000 with a $3,000 cost of disposal. The expected future cash flows were $16,000/annum for the next five years. The cost of capital is at 13% with five-year annuity factor of 3.52. Calculate the impairment on 31st October 2020? (MCQ)$0$680$6,320$7,000(2 marks) Q13. A delivery van has a carrying amount of $39,000 at the year-end 31st March 2016. Its market value is $33,800 having a disposal cost of $1,250. A new delivery van will cost $46,500. The company expects that the van can generate $9,300/per year of cash flows for the next four years. The cost of capital is 5%. What is the impairment loss to be recognized for the year end 31st March 2016? (MCQ)$1,250$5,200$6,022$6,450(2 marks) Q14. ZZZ Co purchased a non-current asset on 1st January 2012 costing $3.75 million and its life was eight years. On 31st December 2013, the fair value of the non-current asset was $2.95 million. On 31st December 2014, the recoverable amount of the asset was $1.25 million. Calculate the impairment loss to be recorded in Profit ; Loss account on 31st December 2014 nearest to $000? (FIB)3613151270000$ 000 (2 marks) IMPAIRMENT OF ASSETS (ANSWERS) Q1. CRecoverable amount is the higher of the Value in Use or the Net Realizable Value. Q2. DImpairment loss = Carrying amount – Recoverable amount = Positive (+) Aldo = $90,000 – $150,000 = (-$60,000) No ImpairmentBalbo = $140,000 – $195,000 = (-$55,000) No ImpairmentCasco = $112,000 – $105,000 = $7,000 Impairment Q3. DAssets which have their own impairment criteria do not fall under the scope of IAS 32 -Impairment of asset. Inventory is impaired under IAS 2 – Inventory where it is calculated by choosing lower of Cost or Net Realizable Value. Q4. B Q5. $6,037Value in UseCash Flow Discount Factor 8% Present Value19,000 0.926 $17,59419,000 0.857 $16,28319,000 0.794 $15,086Total PV $48,963Fair Value less Cost to sell = $47,000 – $3,500 = $43,500Higher of = $48,963Impairment Loss = $55,000 – $48,963 = $6,037 Q6.A fall in the market value of a machine due to inflation (External indication)The management realized that an asset is unable to produce up to its full capacity (Internal indication)A report prepared by the warehouse manager than one of the lifter cars has crashed into a wall (Internal indication)The development of intention of management to sell the asset during the next 3 months (Internal indication) Q7. BCarrying Amount = (500,000 Ãâ€" 5/10) = 250,000Fair value less cost to sell = (160,000 – 10,000) = 150,000Value in use = (13,000 Ãâ€" 3.79) = 49,270Recoverable amount $150,000, Impairment = 250,000 – 150,000 = $100,000 Q8. DThe total impairment of CGU is $200,000The goodwill is impaired by $75,000 leaving $125,000 of impairment to be allocated to other assets.Total of assets to be impaired is $495,000 (400 + 90 +5)Impairment = (400,000 à · 495,000) Ãâ€" 125,000 = 101,010Fair Value after impairment = 400,000 – 101,010 = $298,990 Q9. AThe NRV of the inventory is still greater than its carrying amount so no impairment has arisen Q10. $742,500Calculation done in $000Cost = 2,100Depreciation = (2,100 Ãâ€" 2/10) = 420Carrying amount (After 2 years) = 2,100 – 420 = 1,680Revaluation of asset = 1,680 1,900 = 220 in Revaluation ReserveNew Cost = 1,900Depreciation = (1,900 Ãâ€" 1/8) = 237.5Carrying amount (After 1 year) = 1,900 – 237.5 = 1,662.5Impairment loss = 1,662.5 – 700 = 962.5Reversal of Revaluation Reserve = $220Excess recorded in Profit ; Loss account = 962.5 – 220 = $742,500 Q11. $211,257The total impairment of CGU is $146,500The goodwill is impaired by $30,500 leaving $116,000 of impairment to be allocated to other assets. The plant is impaired by $91,000 leaving $25,000 of impairmentTotal of assets to be impaired is $629,050 (409,050 + 311,000 – 91,000)Impairment = (220,000 à · 629,050) Ãâ€" 25,000 = 8,743Fair Value after impairment = 220,000 – 8,743 = $211,257 Q12. ACarrying Amount = (300,000 Ãâ€" 1/6) = 50,000Fair value less cost to sell = (60,000 – 3,000) = 57,000Value in use = (16,000 Ãâ€" 3.52) = 56,320Recoverable amount $57,000, Impairment = 50,000 – 57,000 = $0 Q13. CValue in UseCash Flow Annuity Factor 5% (1-4) Present Value9,300 3.546 $32,978Total PV $32,978Fair Value less Cost to sell = $33,800 – $1,250 = $32,550Higher of = $32,978Impairment Loss = $39,000 – $32,978 = $6,022 Q14. $1,071,000Calculation done in $000Cost = 3,750Depreciation = (3,750 Ãâ€" 2/8) = 937.5Carrying amount (After 2 years) = 3,750 – 937.5 = 2,812.5Revaluation of asset = 2,812.5 2,950 = 137.5 in Revaluation ReserveNew Cost = 2,950Depreciation = (2,950 Ãâ€" 1/6) = 491.67Carrying amount (After 1 year) = 2,950 – 491.67 = 2,458.33Impairment loss = 2,458.33 – 1,250 = 1,208.33Reversal of Revaluation Reserve = $137.5Excess recorded in Profit ; Loss account = 1,208.33 – 137.5 = $1,070,830Nearest to $000 = $1,071,000 How to cite Impaired Asset, Papers

Standing Female Nude Essay Example

Standing Female Nude Paper Essay comparing a similar theme in three different poems from the section Standing Female Nude The theme Ive chosen to consider is how Carol Ann Duffy adopts different personas and displays the character effectively through the use of language, style and content. The three poems Ive chosen are Standing Female Nude Comprehensive and The Dolphins. Ive chosen these poems because they all have entirely different characters which are all shown effectively by Carol Ann Duffy. To begin with the poem Standing Female Nude is from the perspective of a French prostitute being drawn by an artist. The prostitute clearly has no interest in the art, only with earning money He is concerned with volume, space, I with the next meal. The prostitute very bluntly, not interested in the artist or where the picture is going to be displayed, not seeing what is so spectacular about the picture of the river-whore They call it Art. Carol Ann Duffy adopts the persona of this prostitute very well, beginning with her use of style. The poem is divided by four seven line stanzas. There is no rhyming pattern; this allows Carol Ann Duffy to elaborate and focus on the language. We will write a custom essay sample on Standing Female Nude specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Standing Female Nude specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Standing Female Nude specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The lack of rhyme could also reflect the prostitutes down to earth, blunt character, ignoring the fancy rhymes and riddles and getting straight to the point. There is enjamberment in the poem, perhaps reflecting the prostitutes careless personality. There are also several caesuras throughout the poem, perhaps showing these are the prostitutes thoughts the way what she is thinking back and forth so abruptly. This gives use better insight to the prostitutes character, making Carol Ann Duffys persona even more direct and realistic. The language used in the poem is also a very good reflection of the prostitutes characteristics. Belly nipple arse in the window light they call it Art magnificent, she murmurs, moving on. It makes me laugh The prostitutes mocks the upper class that see so much in a picture of a prostitute, which in reality she is simply standing naked in front of an artist to get some money for her next meal. The content of the poem is made very coarse and realistic by Carol Ann Duffys effective use of the persona. I found her choice of perspective of character very effective and unique, as not many people about what is exactly behind the walls of portrayal art. By considering the actual life of the art viewed and praised by even the Queen of England, Carol Ann Duffy has chosen the ideal persona to adopt to create the ultimate effect on the reader. The second poem Ive chosen to convey the theme of persona is Comprehensive. I found this poem ideal for supporting my chosen theme because throughout Comprehensive several completely characters are present; all personas are displayed effectively through the use of style, language and content. Comprehensive is a poem including seven different teenage characters, three British teens and four foreign who immigrated to Britain. All of whom are talking about life, culture, their histories or hobbies. With Carol Ann Duffy giving the British teenagers a stereotypical, dull and colourless impression, the foreigners seem to have more depth to their character, more ambition and respect of culture. Some of my family are named Moghul emperors I have hope and ambition Its boring probably work in Safeways worst luck Michelle. Its just boring The title potentially has a double meaning, Comprehensive implying a school or a comprehensive view on culture. Carol Ann Duffys use of style is particularly effective in this poem while adopting the several different personas. the style of the poem is divided by seven stanzas, all separated; contrasting with the title Comprehensive. Every stanza represents a diffferent character, all with different lengths and language, displaying the contrast between every character even more so between the foreign and British, one British teen placed deliberately between every foreign teens stanza. Carol Ann Duffys use of language in the poem also shows her versatility while adopting different personas. Using the first two teenagers used in the poem as examples, the contrast between both characters is clear. An unnamed African teen uses long and extensive sentences, with a lack of time and use of tenses. When my sister she could only speak English. We talk a lot about the things we used to do in Africa and then we are happy. What he/she is saying is quite vague and unclear, displaying his/her lack of experience in the English language. The second character named Wayne uses short, blunt sentences, showing his lack of intelligence. I dont suppose Ill get a job. Its all them coming over here to work. Arsenal. Paki-bashing and pulling girls knickers down. Although Wayne is originally British, his lack of vocabulary and use of short sentences imply he isnt fluent in English. Here Carol Ann Duffy sets an ironic and humorous twist through the use of language and structure by making the British teen just as inexperienced in speaking English as the African teen. But, of course, Wayne speaks this way due to sheer stupidity and laziness, whereas the African teenager speaks this way because it isnt his/her first language. The British teens talk of offensive hobbies, bleak future careers Safeways etc, with no mention of culture, positive past experiences or family memories. I believe Carol Ann Duffy is making an agreeable point in this poem as thwe pattern continues between cultures; that although immigrants are heavily criticized and labeled, their beliefs, passion for culture and ambition on a whole is far stronger than ours in comparison. Tying these points with my chosen theme, Carol Ann Duffys effective adoption of personas is the prime reason for her subtly pronounced points and opinion to come across in the poem. The final poem Ive chosen to discuss to tie in with the theme is The Dolphins.

Should taxes on people making over $250,000 a year be changed essay

Should taxes on people making over $250,000 a year be changed essay Should taxes on people making over $250,000 a year be changed? essay Should taxes on people making over $250,000 a year be changed? essayIn actuality, fiscal changes are debatable issues since, on the one hand, the rise of taxes is essential to cover growing needs of the federal budget, while, on the other hand, there is the traditional policy of non-interference of the US government into the US economy. In this regard, the possible rise of taxes for the rich is particularly sensitive issue because the majority of the population supports such measure, but economic effects of such decision may be questionable, while the political opposition to such decision will be certain from the part of the Republicans, who traditionally stood on the economically liberal ground. The taxes on people making over $250,000 a year should be changed because the current taxation is unfair as the rich can afford paying higher taxes to support the poor, while the government can serve as the mediator between the rich and the poor.History and status of the issue  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The rise of taxes for the rich is quite a controversial issue, especially in the context of the US economy, which has always had a strong inclination to liberal policies with the minimal interference of the government into the national economy. In this regard, the Republican government was traditionally oriented on the liberation of fiscal policies with the minimal fiscal pressure, cut of government expenses, and free open market development. In contrast, the Democrats tended to the wider government interference and regulations to close the gap between the rich and the poor. Today, the Obama administration is considered to be the socialist administration because of its government policies that means that the current administration is favorable for the rise of taxes for the rich, including those, who earn over $250,000.The economic problem  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The main economic problem that actually stimulates the introduction of t he rise of taxes for the rich is the problem of the stumbling US economy and the low economic growth of the US. The deterioration of the economic situation in the US has triggered the pauperization of a large part   of the US population along with the shift of a considerable part of the middle-class toward the lower-class, while the upper-class earning over $250,000. The deterioration of the economic situation and pauperization of the population raises the problem of the further decline of the economic growth of the US because of the low consumption and focus of Americans on saving instead of spending. In such a situation, the government focuses on the enhancement of business activities, which can be achieved through the enhancement of the buying power of the majority of the population. In this regard, the increasing taxes for the rich open the way to decrease the fiscal pressure on the middle-class that prevents the further pauperization of the middleclass. Instead, the rich will not suffer substantial financial losses, because of their high level of income. As a result, the raise of taxes for the rich will help to resolve the problem of the economic decline of the US and boost the recovery of the US economy.The political problemThe political problem that emerges along with the rise of taxes for the rich is the problem of the government economic policy and over-regulation of the US economy. In fact, the historical development of the US was accompanied by the free economic development, while the government focused on other issues, but not economic issues. In such a way, the government regulation always evoked a strong opposition in the US politics as well as in the US society because such regulations were perceived as the excessive interference of the state into the economy of the US and private matters of individuals. The US was historically the country, where the government was not supposed to set the tight control over the economy by means of fiscal polic ies. In such a situation, the rise of taxes for the poor will evoke the severe criticism, especially from the part of the Republican Party. However, the rise of taxes will be an essential political decision to show that the government takes care for the average people, especially after 2008-2009 bailouts, when the government’s policy was perceived as the support of large corporations at costs of the average tax payers.The social problem  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Furthermore, the raise of taxes is closely intertwined with the burning social problem, the problem of the growing disparity within the US society. To put it more precisely, the economic recession of 2008 has triggered the considerable widening of gaps between the rich and the poor in the US. In fact, the rise of the social disparity was the result of substantial gap in the level of income of the rich and the poor. As a result, the growing social and economic disparity raises the problem of the growi ng tension between the rich and the poor. If the government keeps ignoring the problem, there is a high risk of the large scale social conflict. In this regard, the Occupy Wall Street Movement and similar movements may be viewed as mere precursors of the large scale social protest against the persisting injustice in the US that may trigger clashes between civilians and law enforcement agencies as well as the military. In a long-run perspective, the government will face considerable problems with the maintenance of the existing social order because of the growing social protest and elimination of existing social injustice.Conclusion  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thus, the raise of taxes for those, who earn over $250,000 is an essential step to resolve current economic, political and social problems of the US. Even though this decision is difficult to take and this decision is likely to evoke a strong opposition in the US, but this decision is essential to undertake beca use it helps to bridge gaps between the rich and the poor and help the US middle-class to remain the middle- but not lower-class.

Sport Research Paper

Sport Research Paper Sport Research Paper Sport Research Paper: How to Write It Correctly? Are you a fan of a team or an athlete? I have to say the sport world is absolutely captivating thing. It is special emotions, when you support or empathize with your sporting favorites: the joy of win and the sorrow of defeat, the tears of euphoria and tears of soul pain, passion and aversion, fanaticism and sensible critical view on the results. The rational fanaticism stimulates people to learn the history of sport, think analytically and express the opinion argumentatively. Of course, this knowledge could be really useful during your study in the college. When you get the assignment to write a sport research paper, it would be absolutely easy to do this work correctly. I think every one should know how it works in reality. Sport Research Paper: Topic It would not be a surprise, if I say that almost the whole part of success depends on the works topic. There is a big specter of various sports research paper topics that relate to different events. It could be a research of some historical sporting development in the past, or, it could be absolutely urgent research of modern life. Anyway, it is good when your have the alternatives and you may choose the appropriate topic. Take the topic you are the most competent in. Sport Research Paper: Description It is important to follow the rules of working on a sport research paper:In the first stage of your work think up the correct thesis statement that reflects the main conception of the research and answers on the main question of the work; Start your description of the issue. Be logical, laconic and consecutive in your expression; Provide your sport research paper with strong facts and arguments. Probably, you may put the quotes of some authoritative sport coaches, pundits or important sport figures; Compare the opinions of other authors and your own thoughts; explain the differences and similarities between the ideas. Consider some real examples of sport activity that concern your topic.Sport Research Paper: ConclusionIn this part of the work you should to: conclude the main points of research paper; show the possible perspectives; show that your work is important and topical even nowadays. Anyway, do not neglect the chance to look through various informational sources that could give additional reliability to your sport research paper. As we can see, the sport life includes both a physical practice and the side of criticism and analysis.

History of CNC machines Literature review Example | Topics and Well Written Essays - 4250 words

History of CNC machines - Literature review Example Nowadays CNCs offer the capacity to connect to the internet. Companies having multi operations are benefitted a lot from this so that they can transfer their programmes to other locations. Today’s CNCs provide a very high level of automation. Any skillful operator can use all the features to increase his/her own as well as company’s productivity. Their capacity to deliver extreme precision has given a great boost to innumerable new state-of-the-art technologies as a multiplier effect to produce thousands of products in the last 30-40 years. 1. Introduction: â€Å"The world CNC is an acronym for Computer(ized) Numerical(ly) Control(led) machines used for the manufacturing of simple or complex parts from metal, wood and other materials by using the programme known as G-code.† (CNC- Definition). It all began with the creation of the worlds first digital electronic computer in 1945 by Dr. John Mauchly and Dr.J. Presper at the University of Pennsylvania. The device was called an electrical numerical integrator and calculator (ENIAC). It came into existence out of the need for faster scientific and engineers calculations required during World War II. It was not a programmable device but surely it was a first indication what the world is heading for in terms of computational and programming tools in later years. Before the advent of NC machines, operator had to manipulate the hand-wheels, levers, cams to make parts. This way the ability of the operator to make the parts with required narrow tolerance was limited. There were all possibilities of some variation resulting into variation of the axis dimensions resulting into poor fittings or wastages. The productivity of the worker was low so it was a dire need to operate the machine automatically. Earlier a series of cams were put to use to move the tools as an attempt to automate the process. Though they were tedious to set but once set it

Is it the End of the Nature Versus Nurture Debate Essay

Is it the End of the Nature Versus Nurture Debate - Essay Example As observed by France De Waal (1999), the contribution of nature has been enormous and may be justified by advancements in neural sciences. He concludes that the nature V nurture debate must be given new direction. Similarly, Eric Parens (1996) supported the view of remarkable role of behavioral genetics in human behavior and hence he favors the nature theory and seeks to continue the nature V nurture debate. However, Steven Pinker (2004) was of opinion that nature and nurture wont go away and he feels that there will be interaction among several factors of both environment and nature. In this context, all researchers have however agreed that the nature V nurture debate will have political and ideological implications and hence the discussion should be properly regulated. Though it is not proper to state that the nature V nurture debate should be completely abandoned, reorientation of the subject mater is highly needed. Initially support has come to Social Darwinism that is a doctrine based on genetic determinism and natural selection, advocating a laissez-faire capitalist economy and promoting eugenics, racism and the inherent inequality of such a society. Mendel’s laws of genetics and inheritance also supported the theory of nature for human behavior. After 1945, the debate swung in favor of "nurture", with American psychologists taking up a rhetoric of environmental influences on behavior, emphasizing the learning process. In turn, the European school of ethology arose in opposition to the environmentalists, focusing on innate behavior which is of genetic origin. In 1960s in the USA, views were highly favoring nurture theory as all people are capable of producing better performance if given conducive environmental conditions in which to rea ch their potential. Since beginning, psychology was focused as major subject for explaining the nurture theory for human

Rodolfo :: essays research papers

The Three Wise Men. I remember growing up for part of my child hood living in Mexico City. I was about 4 years old when I moved to Mexico to live close to my grand parents and other relatives. In Mexico City there is a fairy tale tradition that is still practice these days. The fairy tale tradition is that of (Los Tres Reyes Magos) The Three Wise Men or also known as The Three Wise Kings. Their names are Melchor, Gaspar, and Baltazar and they ride on camels, Gaspar is the black wise man and they speak all languages because they are universal. The date is January 6th, when the three wise men come to your house and bring gifts for you. The only requirements are that you have to be a child, have to be sleeping the night of January 6th when they come to drop of your gifts and the last requirement is that you have to believe in them in order for them come. My parents would tell me about them, the three wise men would come to my house to bring me gifts, the night of January 6th if I was sleeping. I had to be under good behavior in order for them to come and bring me gifts or else they wouldn’t bring me nothing because the three wise men knew if you were good or bad. The gifts that the wise men bring are toys, clothing, school supply, shoes, bikes, and other stuff for the children. My parents told my brother and I about the wise men and what they do. My brother and I believed our parents because we were kids and why would your parents lie to us. My brother and I weren’t the only ones that believed in the three wise men, there are still kids that are young enough to believe in them these days, in Mexico City. The three wise men are magical because they can shrink small to the size that they can enter your residence through a small crack or small opening for example like the small space under a door. They are magical because they can shrink their size or they can turn themselves into light balls and enter your house through a window like regular light would go though a clear glass window. You would have to be sleeping and would have had to leave them one of your shoes or a shoe that belongs to you with the list of what you wanted inside the shoe.

Non Financial Factors

TABLE OF CONTENT INTRODUCTION1 TESCO’S RATIO ANALYSIS2 SUMMARY TESCO’S RATIO13 COMPARATIVE ANALYSE – Tesco’s Vs Marks and Spencer’s________________ _______14 CRITICAL ANALYSIS OF TESCO PLC__________________________________________ 21 CONCLUSION? BIBLIOGRAPHY? APPENDIX 1 –TESCO’S PLC APPENDIX 2- MARKS AND SPENCER’S- CONSOLIDATED STATEMENTS I-Introduction This report will evaluate the financial performance of Tesco’s and comparing it to Marks and Spencer’s has the purpose of evaluating the company's worthiness as investment.As a well knowing company around the world and having an important background in the retail environment Tesco’s is one of the largest supermarkets in the world. Present in 14 countries around Europe, Asia and North America. Tesco’s is always dealing in the financial world, providing also bank and insurance services. ‘Tesco was founded in 1919 by Jack Cohen from a market stall i n London’s East End. Over the years our business has grown and we now operate in 14 countries around the world, employ over 500,000 people and serve tens of millions of customers every week.We have always been committed to providing the best shopping experience. Today we continue to focus on doing the right thing for our customers, colleagues and the communities we serve. ’ (Tesco 2012). The first section of this report, which is the main body, will use financial statements from 2010, 2011 and 2012, along with standard financial ratio analysis to develop a clear picture of Tesco’s financial performance comparing to the competitor. The second section includes a comparative analysis of the competitor strategy and also a conclusion on the performance and health of Tesco PLC based on the years 2010, 2011 and 2012.The third section, presents a critical analysis containing the non-financial factors and risks impacting on the future of Tesco PLC. II-Tesco’s rati o analysis: Ratio Analysis simplifies the financial statement and helps in future planning. It also helps us to inform the entire story of changes and current performance of the company. Ratios highlight all the different factors linked with successful and unsuccessful business. It is a powerful tool of financial analysis in the company. By using Ratio analysis it is easy to evaluate and understand financial health and trend of the business and possible future forecast of the company.Currency = ? (000) The return on capital employed is an important measure of a company's profitability. If ROCE is higher than the company is sound healthy. In 2010 Tesco had 11. 52% ROCE which increase steadily in 2011 and 2012 respectively 12. 93 and 12. 64. So there is a possible reason for this change is that profit increase. It determines management's ability to generate earnings from a company's total pool of capital. Company’s gross profit margin ratio shows that there is slightly differen ce between 2010 and 2012 which shows there was no any major change in their prices.In 2011 the company recorded a gross profit margin ratio of 8. 30%. The positive trend in this margin shows that the company is on profitability trend and therefore is a good investment option. So there is a possible reason for this change the higher cost of production. Operating Margin often refer to simply as a company's profit margin, there is no major change during the period from 2010 to 2012. Activity ratio: 1. Assets Turnover: Asset Turnover= Sales revenue/Capital employed During the last three years Tesco has improved gradually returning continuously in 2011 and 2012 turnover was respectively 2. 4 and 2. 06 . For most companies, their investment in net assets represents the largest component of their total assets. There are no significant changes in asset turnover. Liquidity ratio: Liquidity is a very important ratio for money lenders, suppliers and potential investors to access. According to the Tesco annual statement the result from 2010 to 2012 shows that the current ratio was less than 1 which has a problem to meet their liability in short term. Tesco’s assets are less and its liabilities are quite high which indicates company’s weak current ratio and liquidity problem.Quick ratio is a more conservative (safer) measure of liquidity. A higher quick ratio implies greater safety. According to the acid test ratio Tesco’s acid test ratio was not good because it is below the standard. The liabilities have increased because of increased loan 2010, 2011 and 2012 respectively. In the year 2010 Receivable days was 12. 10 days but after that in 2011 and 2012 fiscal year respectively it was increased to 13. 86 days and 15. 02 days, which is showing their position is not good to collect receivable earlier.It could affect business as well because customers always prefer a long time to pay back whatever they have taken on credit. 2012 = 3598/59278*365 = 22. 15 days It takes Tesco’s approximately 19 to 22 days taken to sell its product from the time it acquire it. Inventory days increased continuously since 2010 to 2012. The possible reasons could be the company’s sales are not good. Capital Gearing: The term â€Å"capital gearing† or â€Å"leverage† normally refers to the proportion of relationship between equity share capital including reserves and surpluses to preference share capital and other fixed interest bearing funds or loans.As the higher a company's degree of leverage as the more the company is considered risky. In, Tesco’s gearing scenario gearing was decreased in 2010 and 2011 separately from 0. 51 to 0. 43, and it was standstill 0. 43 in 2012, which indicates the company improving financially. So there are possible reasons for this change, long term is decreasing in comparison with capital employed. Return on assets: . The profitability ratio here measures the relationship between net profit and assets. Return on assets= Net profit before interest and tax / Total asset*100Return on asset (ROA) indicator of how profitable a company is relation to its total asset . ROA gives us an idea of Tesco how efficient management is sat using its asset to generate earning. In 2010 return on asset was 7. 51% after that there was a decrease till 2012 to 5. 54 %. Tesco PLC has recorded in decreasing sharply value of P/E with values of 14. 12, 12. 12, and 8. 74, being recorded for 2010, 2011, and 2012 respectively (Yahoo Finance 1st Nov 2010,2011,2012). A number of factors could be possible vary due to decreasing in P/E including increased competitiveness for capital in market. Yahoo Finance 2012) 2. Earnings per share: The Earning per Share (EPS) considers the profits that could be paid to each ordinary shareholder. The increase in profit resulted in the increase in EPS. Earnings per share: Earnings o holders / No of o shares in issue 2010 = 29. 33p 2011 = 34. 43p 2012 = 36. 75p The c ompany recorded EPS increased in 2010, 2011 and2012 respectively. There could be number of reason for increasing earnings per share. Possible reason could be the increase in profit, increasing in loan. But it would not be the long term sustainability. 3.Dividend: Dividend per share (DPS) is the sum of declared dividends for every ordinary share issued. DPS is the total dividends paid out over an entire year divided by the number of outstanding ordinary shares issued. Tesco financial statements indicate that dividend yield for the company has been rising in the last five years. The company recorded dividend yields of 3. 15%, 3. 56 %p and 4. 59% for 2010, 2011 and 2012 respectively (Yahoo Finance 1st Nov 2010, 2011, 2012). This is an indication that investor willing to invest in the company have a chance of receiving better dividend in the future. Yahoo Finance 2012) In 2011 company’s debt/equity ratio was higher to1. 04, which is not very good indication for the company. Becau se it heavily depends on loan is not a good policy for any business. But it was reduced the following years in 2011 and 2012 respectively 0. 77 and 0. 77. Debt to Equity: Debt to equity = Non-current interest bearing debt: Equity It is used to determine how easily a company can pay interest expenses on outstanding debt. In 2010 company’s interest coverage was 5. 99 times which increased in 2011 to 10. 47 times but in 2012 decreased slightly to 9. 5. The company’s profit has increased to pay their interest easily. Interpretation and ratio analysis conclusion: In the year 2012 Tesco‘s activity, profitability, liquidity ratio, financial gearing, and investment ratio was comparing with the previous year ratio. In the activity ratio net assets turn increased. Liquidity ratio was quite reasonable due to the economic condition and creditor days decreased which was not good for the company. Financial gearing was not satisfactory and finally, investment ratio increased ma rgin which indicates revenue.The organization managed to increase its return on capital and assets turn over remarkably. Tesco has slightly increased its receivable and payable credit payment period currently showing its financial position. On the other side, it can also be an opportunity for the customers to attract more customers as they always prefer to hold back as much as possible. There is no major difference in the net profit and gross profit margin that means Tesco did not bring any change in its prices and there was not any external pressure from government or competitors.Liquidity of Tesco shows not a major decline over the past 3 years even though it is below 1 which is quite risky condition because current ratio below 1 means liabilities are more and assets are very less. If there will be major decline in the business, the company will not be able to pay their short term liabilities. The Interim report shows that they are reducing the gearing but we Tesco improved its sh ares value by having an increase in the dividends per share and share price. Investors will be attracted by this but this will not stay for long. Yahoo Finance, 2012) III-Comparative Analyse – Tesco’s Vs Marks and Spencer’s We can use Ratio Analysis to do a comparative analysis and seeing our performance with respect to our competitors. For this I have taken Marks and Spencer Group PLC and compared it with Tesco PLC to see the Standing of my company with another company. This helps us to know our strengths and weaknesses in all the areas of the business. Summary of Comparative Results between M & S and Tesco (2010-2012) Revenue and Operating Profits:The revenues earned by the company and the level of operating profit does tell us the size , capacity and type of player the company is in market. The Tesco’s Operating profit s increase over the years but if we see the table below M & S, they reduced the operating cost, but the revenue increased constantly as well. Chart : Tesco & M and S Revenue Comparison The Comparison of Tesco and Marks & Spencer tells us that Tesco is a much bigger company and has a much higher turnover. But through its policies we see that the level of Operating profit of Tesco is higher because of its strong Optimization policies and procedures.Ratio’s comparison between M& S and Tesco: Tesco’s and M & S ratio analysis: Ratio Analysis helps us to inform the entire story of changes and current performance of the company. = 12. 93% 2012 = 3985/ (13731+17801) *100 = 12. 64 % The return on capital employed is an important measure of a company's profitability. If ROCE is higher than it the company is sound healthy. If we see the chart we can M is in stronger condition. 2011= 9740. 30/ (2677. 40+2456. 50) =2. 46 2012= 9934. 30/ (2778. 80+2489. 10) = 2. 49 = 0. 43 2012 = (1460. 10-681. 90) /2005. 40 0. 38 Earnings per share: Earnings o holders / No of o shares in issue 2010 = 29. 33p 2011 = 34. 43p 2012 = 36. 75p M & S 2010 = 33. 50 p 2011 = 38. 80 p 2012 = 32. 50 p The increase in earnings per which is attractive point for investors. Tesco Earning per share increased on 2012 while M Earning per share decreased. 2012 = 2489. 10/2778. 80 = 0. 89% Tesco debt/equity ratio was higher to 1. 04 %, which reduced the following years in 2011 and 2012 respectively 0. 77% and 0. 77%. While M & S was 1. 40 % on 2010 & it’s got bit better on following years.IV-Critical Analysis of the non- financial factors and risks for Tesco PLC In today's worldwide competitive environment organisations have to compete with others regarding a wide range of fields like product quality, delivery, reliability, after-sales services, brand, customer care and feedbacks†¦ (Chairman, FTSE 100 Company, 2003) The financial ratio analysis done above, is very useful as it summarises all the necessary information in order to understand the health of a company, covering profit, liquidity, growth and risk of a com pany.But it is also essential to look at the non financial factors that can have a huge impact on a company’s future potential. V-Conclusion Taking into consideration the ratio analysis applied to Tesco’s between 2010 and 2012 what can be noticed is that the company had some variation. According to level of risk, Tesco’s is less risky than M&S in terms of investment considering that in 2010, 2011 and 2012 had as gearing ratios: 1. 04 %, 0. 77% and 0. 77% respectively and M & S for the same period 1. 40 %, 0. 92% and 0. 89%. As much higher is the gearing ratio more vulnerable is the company to downturns.With an improvement of its shares value by having an increase in the dividends per share and share price, Investors will be attracted by this but this will not stay for long. Moreover considering how much cash flow is available for each pound invested, which is demonstrated by the dividend yield, Tesco’s in 2010 had a variation from 3. 15% to 4. 59% in 2012 which is positive for the business. On the other hand, Tesco’s reacted negatively into the full analysis of profitability, efficiency and effectiveness, liquidity and investor ratios.As an example, the investment per share had a decrease of 5. 38 from 2010 to 2012 and also receivable days had a considerable increase which is a negative impact. Despite of having lower prices than M&S with strong position in UK and also in other continents, Tesco’s might be a good investment in the future, depends on its performance and long-term investment for the follow years. However currently it is not an investment to be considered. Bibliography London Stock Exchange (2012). Tesco PLC ORD SP. London Stock Exchange (2012). Marks and Spencer Group PLC ORD 25P.Available at:http://www. londonstockexchange. com/exchange/prices/stocks/summary/fundamentals. html? fourWayKey=GB0031274896GBGBXSET1 Mark and Spencer (2010)-Annual Report and Financial Statements. Available at http://corporate. marksandspencer. com/documents/publications/2010/annual_report_2010 http://corporate. marksandspencer. com/documents/publications/2011/annual_report_2011 http://corporate. marksandspencer. com/documents/publications/2012/annual_report_2012 (Yahoo Finance, 2012) http://www. bizmove. com/finance/m3b3. htm APPENDIX 1 APPENDIX 2 APPENDIX 1 APPENDIX 2

The History of Algebra

Various derivations of the word algebra, which is of Arabian origin, have been given by different writers. The first mention of the word is to be found in the title of a work by Mahommed ben Musa al-Khwarizmi (Hovarezmi), who flourished about the beginning of the 9th century. The full title is ilm al-jebr wal-muqabala, which contains the ideas of restitution and comparison, or opposition and comparison, or resolution and equation, jebr being derived from the verb jabara, to reunite, and muqabala, from gabala, to make equal. (The root jabara is also met with in the word algebrista, which means a bone-setter, and is still in common use in Spain.) The same derivation is given by Lucas Paciolus (Luca Pacioli), who reproduces the phrase in the transliterated form alghebra e almucabala, and ascribes the invention of the art to the Arabians. Other writers have derived the word from the Arabic particle al (the definite article), and gerber, meaning man. Since, however, Geber happened to be the name of a celebrated Moorish philosopher who flourished in about the 11th or 12th century, it has been supposed that he was the founder of algebra, which has since perpetuated his name. The evidence of Peter Ramus (1515-1572) on this point is interesting, but he gives no authority for his singular statements. In the preface to his Arithmeticae libri duo et totidem Algebrae (1560) he says: The name Algebra is Syriac, signifying the art or doctrine of an excellent man. For Geber, in Syriac, is a name applied to men, and is sometimes a term of honour, as master or doctor among us. There was a certain learned mathematician who sent his algebra, written in the Syriac language, to Alexander the Great, and he named it almucabala, that is, the book of dark or mysterious things, which others would rather call the doctrine of algebra. To this day the same book is in great estimation among the learned in the oriental nations, and by the Indians, who cultivate this art, it is called aljabra and alboret; though the name of the author himself is not known. The uncertain authority of these statements, and the plausibility of the preceding explanation, have caused philologists to accept the derivation from al and jabara. Robert Recorde in his Whetstone of Witte (1557) uses the variant algeber, while John Dee (1527-1608) affirms that algiebar, and not algebra, is the correct form, and appeals to the authority of the Arabian Avicenna. Although the term algebra is now in universal use, various other appellations were used by the Italian mathematicians during the Renaissance. Thus we find Paciolus calling it lArte Magiore; ditta dal vulgo la Regula de la Cosa over Alghebra e Almucabala. The name larte magiore, the greater art, is designed to distinguish it from larte minore, the lesser art, a term which he applied to the modern arithmetic. His second variant, la regula de la cosa, the rule of the thing or unknown quantity, appears to have been in common use in Italy, and the word cosa was preserved for several centuries in the forms coss or algebra, cossic or algebraic, cossist or algebraist, c. Other Italian writers termed it the Regula rei et census, the rule of the thing and the product, or the root and the square. The principle underlying this expression is probably to be found in the fact that it measured the limits of their attainments in algebra, for they were unable to solve equations of a higher degree than the quadratic or square. Franciscus Vieta (Francois Viete) named it Specious Arithmetic, on account of the species of the quantities involved, which he represented symbolically by the various letters of the alphabet. Sir Isaac Newton introduced the term Universal Arithmetic, since it is concerned with the doctrine of operations, not affected on numbers, but on general symbols. Notwithstanding these and other idiosyncratic appellations, European mathematicians have adhered to the older name, by which the subject is now universally known. Continued on page two.   This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. It is difficult to assign the invention of any art or science definitely to any particular age or race. The few fragmentary records, which have come down to us from past civilizations, must not be regarded as representing the totality of their knowledge, and the omission of a science or art does not necessarily imply that the science or art was unknown. It was formerly the custom to assign the invention of algebra to the Greeks, but since the decipherment of the Rhind papyrus by Eisenlohr this view has changed, for in this work there are distinct signs of an algebraic analysis. The particular problem---a heap (hau) and its seventh makes 19---is solved as we should now solve a simple equation; but Ahmes varies his methods in other similar problems. This discovery carries the invention of algebra back to about 1700 B.C., if not earlier. It is probable that the algebra of the Egyptians was of a most rudimentary nature, for otherwise we should expect to find traces of it in the works of the Greek aeometers. of whom Thales of Miletus (640-546 B.C.) was the first. Notwithstanding the prolixity of writers and the number of the writings, all attempts at extracting an algebraic analysis from their geometrical theorems and problems have been fruitless, and it is generally conceded that their analysis was geometrical and had little or no affinity to algebra. The first extant work which approaches to a treatise on algebra is by Diophantus (q.v.), an Alexandrian mathematician, who flourished about A.D. 350. The original, which consisted of a preface and thirteen books, is now lost, but we have a Latin translation of the first six books and a fragment of another on polygonal numbers by Xylander of Augsburg (1575), and Latin and Greek translations by Gaspar Bachet de Merizac (1621-1670). Other editions have been published, of wh ich we may mention Pierre Fermats (1670), T. L. Heaths (1885) and P. Tannerys (1893-1895). In the preface to this work, which is dedicated to one Dionysius, Diophantus explains his notation, naming the square, cube and fourth powers, dynamis, cubus, dynamodinimus, and so on, according to the sum in the indices. The unknown he terms arithmos, the number, and in solutions he marks it by the final s; he explains the generation of powers, the rules for multiplication and division of simple quantities, but he does not treat of the addition, subtraction, multiplication and division of compound quantities. He then proceeds to discuss various artifices for the simplification of equations, giving methods which are still in common use. In the body of the work he displays considerable ingenuity in reducing his problems to simple equations, which admit either of direct solution, or fall into the class known as indeterminate equations. This latter class he discussed so assiduously that they are often known as Diophantine problems, and the methods of resolving them as the Diophantine analysis (see EQUATION, Indeterminate.) It is difficult to believe that this work of Diophantus arose spontaneously in a period of general stagnation. It is more than likely that he was indebted to earlier writers, whom he omits to mention, and whose works are now lost; nevertheless, but for this work, we should be led to assume that algebra was almost, if not entirely, unknown to the Greeks. The Romans, who succeeded the Greeks as the chief civilized power in Europe, failed to set store on their literary and scientific treasures; mathematics was all but neglected; and beyond a few improvements in arithmetical computations, there are no material advances to be recorded. In the chronological development of our subject we have now to turn to the Orient. Investigation of the writings of Indian mathematicians has exhibited a fundamental distinction between the Greek and Indian mind, the former being pre-eminently geometrical and speculative, the latter arithmetical and mainly practical. We find that geometry was neglected except in so far as it was of service to astronomy; trigonometry was advanced, and algebra improved far beyond the attainments of Diophantus. Continued on page three.   This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. The earliest Indian mathematician of whom we have certain knowledge is Aryabhatta, who flourished about the beginning of the 6th century of our era. The fame of this astronomer and mathematician rests on his work, the Aryabhattiyam, the third chapter of which is devoted to mathematics. Ganessa, an eminent astronomer, mathematician and scholiast of Bhaskara, quotes this work and makes separate mention of the cuttaca (pulveriser), a device for effecting the solution of indeterminate equations. Henry Thomas Colebrooke, one of the earliest modern investigators of Hindu science, presumes that the treatise of Aryabhatta extended to determinate quadratic equations, indeterminate equations of the first degree, and probably of the second. An astronomical work, called the Surya-siddhanta (knowledge of the Sun), of uncertain authorship and probably belonging to the 4th or 5th century, was considered of great merit by the Hindus, who ranked it only second to the work of Brahmagupta, who flourish ed about a century later. It is of great interest to the historical student, for it exhibits the influence of Greek science upon Indian mathematics at a period prior to Aryabhatta. After an interval of about a century, during which mathematics attained its highest level, there flourished Brahmagupta (b. A.D. 598), whose work entitled Brahma-sphuta-siddhanta (The revised system of Brahma) contains several chapters devoted to mathematics. Of other Indian writers mention may be made of Cridhara, the author of a Ganita-sara (Quintessence of Calculation), and Padmanabha, the author of an algebra. A period of mathematical stagnation then appears to have possessed the Indian mind for an interval of several centuries, for the works of the next author of any moment stand but little in advance of Brahmagupta. We refer to Bhaskara Acarya, whose work the Siddhanta-ciromani (Diadem of anastronomical System), written in 1150, contains two important chapters, the Lilavati (the beautiful [science or art]) and Viga-ganita (root-extraction), which are given up to arithmetic and algebra. English translations of the mathematical chapters of the Brahma-siddhanta and Siddhanta-ciromani by H. T. Colebrooke (1817), and of the Surya-siddhanta by E. Burgess, with annotations by W. D. Whitney (1860), may be consulted for details. The question as to whether the Greeks borrowed their algebra from the Hindus or vice versa has been the subject of much discussion. There is no doubt that there was a constant traffic between Greece and India, and it is more than probable that an exchange of produce would be accompanied by a transference of ideas. Moritz Cantor suspects the influence of Diophantine methods, more particularly in the Hindu solutions of indeterminate equations, where certain technical terms are, in all probability, of Greek origin. However this may be, it is certain that the Hindu algebraists were far in advance of Diophantus. The deficiencies of the Greek symbolism were partially remedied; subtraction was denoted by placing a dot over the subtrahend; multiplication, by placing bha (an abbreviation of bhavita, the product) after the factom; division, by placing the divisor under the dividend; and square root, by inserting ka (an abbreviation of karana, irrational) before the quantity. The unknown was ca lled yavattavat, and if there were several, the first took this appellation, and the others were designated by the names of colours; for instance, x was denoted by ya and y by ka (from kalaka, black). Continued on page four. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. A notable improvement on the ideas of Diophantus is to be found in the fact that the Hindus recognized the existence of two roots of a quadratic equation, but the negative roots were considered to be inadequate, since no interpretation could be found for them. It is also supposed that they anticipated discoveries of the solutions of higher equations. Great advances were made in the study of indeterminate equations, a branch of analysis in which Diophantus excelled. But whereas Diophantus aimed at obtaining a single solution, the Hindus strove for a general method by which any indeterminate problem could be resolved. In this they were completely successful, for they obtained general solutions for the equations ax( or -)byc, xyaxbyc (since rediscovered by Leonhard Euler) and cy2ax2b. A particular case of the last equation, namely, y2ax21, sorely taxed the resources of modern algebraists. It was proposed by Pierre de Fermat to Bernhard Frenicle de Bessy, and in 1657 to all mathematician s. John Wallis and Lord Brounker jointly obtained a tedious solution which was published in 1658, and afterwards in 1668 by John Pell in his Algebra. A solution was also given by Fermat in his Relation. Although Pell had nothing to do with the solution, posterity has termed the equation Pells Equation, or Problem, when more rightly it should be the Hindu Problem, in recognition of the mathematical attainments of the Brahmans. Hermann Hankel has pointed out the readiness with which the Hindus passed from number to magnitude and vice versa. Although this transition from the discontinuous to continuous is not truly scientific, yet it materially augmented the development of algebra, and Hankel affirms that if we define algebra as the application of arithmetical operations to both rational and irrational numbers or magnitudes, then the Brahmans are the real inventors of algebra. The integration of the scattered tribes of Arabia in the 7th century by the stirring religious propaganda of Mahomet was accompanied by a meteoric rise in the intellectual powers of a hitherto obscure race. The Arabs became the custodians of Indian and Greek science, whilst Europe was rent by internal dissensions. Under the rule of the Abbasids, Bagdad became the centre of scientific thought; physicians and astronomers from India and Syria flocked to their court; Greek and Indian manuscripts were translated (a work commenced by the Caliph Mamun (813-833) and ably continued by his successors); and in about a century the Arabs were placed in possession of the vast stores of Greek and Indian learning. Euclids Elements were first translated in the reign of Harun-al-Rashid (786-809), and revised by the order of Mamun. But these translations were regarded as imperfect, and it remained for Tobit ben Korra (836-901) to produce a satisfactory edition. Ptolemys Almagest, the works of Apolloniu s, Archimedes, Diophantus and portions of the Brahmasiddhanta, were also translated. The first notable Arabian mathematician was Mahommed ben Musa al-Khwarizmi, who flourished in the reign of Mamun. His treatise on algebra and arithmetic (the latter part of which is only extant in the form of a Latin translation, discovered in 1857) contains nothing that was unknown to the Greeks and Hindus; it exhibits methods allied to those of both races, with the Greek element predominating. The part devoted to algebra has the title al-jeur walmuqabala, and the arithmetic begins with Spoken has Algoritmi, the name Khwarizmi or Hovarezmi having passed into the word Algoritmi, which has been further transformed into the more modern words algorism and algorithm, signifying a method of computing. Continued on page five. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. Tobit ben Korra (836-901), born at Harran in Mesopotamia, an accomplished linguist, mathematician and astronomer, rendered conspicuous service by his translations of various Greek authors. His investigation of the properties of amicable numbers (q.v.) and of the problem of trisecting an angle, are of importance. The Arabians more closely resembled the Hindus than the Greeks in the choice of studies; their philosophers blended speculative dissertations with the more progressive study of medicine; their mathematicians neglected the subtleties of the conic sections and Diophantine analysis, and applied themselves more particularly to perfect the system of numerals (see NUMERAL), arithmetic and astronomy (q.v..) It thus came about that while some progress was made in algebra, the talents of the race were bestowed on astronomy and trigonometry (q.v..) Fahri des al Karbi, who flourished about the beginning of the 11th century, is the author of the most important Arabian work on algebra. He follows the methods of Diophantus; his work on indeterminate equations has no resemblance to the Indian methods, and contains nothing that cannot be gathered from Diophantus. He solved quadratic equations both geometrically and algebraically, and also equations of the form x2naxnb0; he also proved certain relations between the sum of the first n natural numbers, and the sums of their squares and cubes. Cubic equations were solved geometrically by determining the intersections of conic sections. Archimedes problem of dividing a sphere by a plane into two segments having a prescribed ratio, was first expressed as a cubic equation by Al Mahani, and the first solution was given by Abu Gafar al Hazin. The determination of the side of a regular heptagon which can be inscribed or circumscribed to a given circle was reduced to a more complicated equation which was first successfully resolved by Abul Gud. The method of solving equations geometrically was considerably developed by Omar Khayyam of Khorassan, who flourished in the 11th century. This author questioned the possibility of solving cubics by pure algebra, and biquadratics by geometry. His first contention was not disproved until the 15th century, but his second was disposed of by Abul Weta (940-908), who succeeded in solving the forms x4a and x4ax3b. Although the foundations of the geometrical resolution of cubic equations are to be ascribed to the Greeks (for Eutocius assigns to Menaechmus two methods of solving the equation x3a and x32a3), yet the subsequent development by the Arabs must be regarded as one of their most important achievements. The Greeks had succeeded in solving an isolated example; the Arabs accomplished the general solution of numerical equations. Considerable attention has been directed to the different styles in which the Arabian authors have treated their subject. Moritz Cantor has suggested that at one time there existed two schools, one in sympathy With the Greeks, the other with the Hindus; and that, although the writings of the latter were first studied, they were rapidly discarded for the more perspicuous Grecian methods, so that, among the later Arabian writers, the Indian methods were practically forgotten and their mathematics became essentially Greek in character. Turning to the Arabs in the West we find the same enlightened spirit; Cordova, the capital of the Moorish empire in Spain, was as much a centre of learning as Bagdad. The earliest known Spanish mathematician is Al Madshritti (d. 1007), whose fame rests on a dissertation on amicable numbers, and on the schools which were founded by his pupils at Cordoya, Dama and Granada. Gabir ben Allah of Sevilla, commonly called Geber, was a celebrated astronomer and apparently skilled in algebra, for it has been supposed that the word algebra is compounded from his name. When the Moorish empire began to wane the brilliant intellectual gifts which they had so abundantly nourished during three or four centuries became enfeebled, and after that period they failed to produce an author comparable with those of the 7th to the 11th centuries. Continued on page six. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document.