Transfer of Personal Data to a Third Country :: Safe Harbor Agreement Human Rights Essays

Transfer of Personal Data to a Third Country I. Introduction 1.) An old issue, growing in importance Searching the web, one can see that privacy on the Internet is a big issue. Countless US or EU based human rights initiatives are fighting for the right to privacy. What is the reason for this? Although concerns about consumers' ability to protect their privacy have been in existence for decades, the Internet makes the issue more delicate: Businesses have access to a larger audience, which allows them to collect more data from more people. Furthermore, collection of more specific behavioural information is possible attaching cookies to a hard drive, reporting which websites someone enters.[1] In addition, data collection and storage having become much easier, faster and cheaper, cost concerns do not limit data-collection practices.[2] At the same time, the market for information about consumers and consumer behaviour is continuously growing, side by side with the expansion of e-commerce. 2.) Definition of the issue Privacy can be defined as "the right of the individual to be protected against intrusion into his personal life or affairs, or those of his family, by direct physical means or by publication of information."[3] This paper will focus purely on information privacy, also known as "data protection", which means the rules governing the collection and handling of personal data such as a person's name, address, phone number, family status, social security or other identification number or even medical, financial or government records. Data protection concerns the process of gathering, storing, analysis and distribution of personal data. Privacy issues can be divided into relations with the public sector and with the private sector.[4] In this paper, I will concentrate on the private sector, especially relevant because of the growing importance of e-commerce. 3.) Fundamentally different approaches in the US and the EU Europe and the US have very different approaches to data protection and privacy. In 250 years, nations on each side of the Atlantic have evolved their democracies into distinct forms of society and market economy. Differences in culture, policies and society are the consequence. a.) Government Interference vs. Self-Regulation As discussed in seminar one, there is an ongoing dispute regarding the approach in choosing an apt legal framework for the public and transnational sphere of cyberspace: Some scholars want governments to interfere as little as possible, others see the need for a unified legal framework. It seems that, concerning the privacy issue, the EU has chosen the latter option, by imposing a comprehensive, general law governing the collection, use and dissemination of data by public and private sector, whose enforcement is assured by an oversight body. The US tends to rely on sectoral laws, and on self-regulation for the

Spiritual self-discipline Essay

Quest for moral values in the works of gurudev rabindranath tagore Professor B. K. Patel Head, Department of English M. G. Govt. Art and Science College, Kharsia, Chhattisgarh Abstract:- Gurudev Rabindranath Tagore was a noble thinker, amazing poet, dramatist, best teacher, keen essayist and unbelievable artist of great excellence. He clearly asserts ‘Let us reset our moral compass. ‘His views on the lifestyle depend on the values of commitment, patriotism and naturalism. In spite of his being a great thinker, he propagated the ideas of naturalism and pragmatism. The values that we generally find and enjoy in the literature and philosophies of Tagore are Idealism, Humanism, Naturalism, Patriotism, internationalism and so on. Tagore says that man should identify the â€Å"ultimate truth† which will free him from the life circle. Encounter according to him is the interview with oneself. He trusts that the planet is the mixture of both fact and impression. In Tagore’s point of view, man is formed with unlimited power, which is unwanted of his subst antial existence. This superfluity is the infinite potentiality of human nature and creativity. The unwanted potentiality of man translates itself in person’s spiritual religious and ethical activities. As an idealist, he was a keen promoter of facts, benefits and ideas. According to him, by using art man can experience the completeness of the high standards of life. The peculiar artistry was nothing but sincere and spiritual self-discipline. He said that trust on and worship of God could spiritualize people’ duties and works. As a Humanist, Gurudev Rabindrabath Tagore said the characteristics of man and man are created by superior power. There is a powerful bond between man and characteristics, so man should act naturally to feel the significance of superpower within him. Knowing of self is the key to recognize the Godhood in self. As a Naturalist, he remains an excellent teacher that is not problematic for man. Nature is kind, gentle and sympathetic like a mother. As a true Patriot, Rabindranath Tagore was an excellent poet, preacher, master and servant of the nation. His documents are filled with the loyal  dogmas and doctrines. He had sworn during the independence movement to make the nation free from international slavery. His dedication for the nationwide service, sincere feeling, and certainty was great. â€Å"Jana, Gana, Mana†¦ is the popular National Anthem which elicited a powerful a sense of unity and nationalism. As a proponent of Internationalism he was in favour of the one world. He says that unity among social, color and spiritual diversities is the need of the time. Sophisticated emotions are significant in his literary creations and works of arts. Finally, he was a follower and promoter of Vedanta. He had faith on the one Supreme Being that he has called as the holy Brahma. He finds unity in the diversities in the world and a spiritual oneness between man and man, man and characteristics. The relation between God and human must be like that of between love and joy. He witnesses God in all matters and soul. He believes that existence of Lord Brahma is there in all the living beings. Adequa te answers of all the queries occur when we understand the lifestyle of Brahma within him. RABINDRANATH TAGORE AND HUMAN VALUES Biswajit Baidya Asstt. Professor, Deptt. of Philosophy, Iswar Chandra Vidyasagar College, Belonia, South Tripura. Abstract- R.N. Tagore’s philosophical works are so vast that it is a herculean task to do proper justice to the world class philosopher. From R.N. Tagore’s books, we can easily surmise his own philosophical thoughts and ideas. Looking at the modern times, there is a widespread feeling of hatred, enmity and distrust among religions, caste and nations. There is a competition to use religion in the name of religionlessness. The source of such deplorable acts is not the aforesaid search for peaceful self-consciousness. It’s source is restless self-consciousness. R. N. Tagore’s view of humanism and philosophical thought never shows the unconscious principle of life and the feeling of division and conflicts as the ultimate goal of man. Tagore gives importance to ‘BhÄ gavatgÄ «tÄ Ã¢â‚¬â„¢ which teaches that one knows oneself without the division of intelligence. The Supreme spirit is everything, holds every things together. As a matter of fact, in this modern age of disdain, enmity, dismay, dishonesty, distrusted and suspicion among different religion castes and nations, R.N. Tagore’s Message and Occasional Speeches serve as a panacea for the ills of human beings. Key words: humanism, religion, values, human beings. â€Å"QUEST FOR HUMAN VALUES IN RABINDRANATH TAGORE’S GITANJALI† Dr. Baburam Swami Assistant Professor, Deptt. of English, Iswar Chandra Vidyasagar College, Belonia, South Tripura. ABSTRACT: Tagore’s love for humanity is omnipresent. He shows great concern for the strife, sorrows and sufferings of humanity. His poetry is full of lofty idealism and undaunted optimism. The common objects of nature and human life are glorified and coloured in the radiance of his romantic imagination endowed with boundless love for liberty, fraternity and equality. He is a singer of the smiles and tears of human life. Spiritual humanist finds out spiritual significance in the commonplace activities of life and god in humble cottages. He condemns castes and creeds, which divide humankind. All human beings are equal to the creator there is no untouchable in the great body of God. He occupies front position in the congregation of the prophets of Humanism for his songs. Tagore’s poetry Gitanjali reflects his desperate efforts to see the world to live in peace and harmony in reality. He strives hard to foster the values of humanity and bring happiness in the land by encouraging the individuals to love one another and lead a harmonious life full of contentment. Gitanjali means song offering which are of the finite to the infinite. It is the poetry of the highest order and brings strange consolation to the human heart. It is poetry in which men converse with eternity. This paper focuses on the human values in the Gitanjali. It depicts the chaos and incoherence, the confusion of sensations and emotions that constitute the human consciousness. It also  depicts multi-theme of human relationships. It is the study of motion and commotion for establishment of human values. It is an attempt to get a glimpse of Tagore’s philosophy of humanism. It also aims at studying Rabindranath Tagore’s Poetry Gitanjali that fosters almost all positive values not only in India but also abroad. THE HUMANISTIC APPROACH IN THE SCIENTIFIC CONSCIOUSNESS OF RABINDRANATH TAGORE Sohini Deb (Nandi) Research Scholar, Department of Sanskrit, Tripura University Abstract- The human values of the universal humanitarian considerations reached the level of high standard in the cultural activities and literary productions of Rabindranath Tagore, one of the greatest poet and men of wisdom. The extraordinary and the multifaceted talent of the poet embrace the diversity of valuable ideas of which science is a potential element. The flight of his imagination was not wild but sensible. It helped him to realise the truth comprehensively. It also transcended the limits of material forces and acquainted him to true nature of the infinite. His realisation and the study of scientific literature made him rich enough in the awareness that the application of science should be used exclusively for the utility of the mankind and especially to improve lots of the poor eradicating ignorance and superstitions. He studied books on science, went deep into the roots of the scientific principles and afterwards wrote books to make the ordinary people aware scientifica lly the surroundings of our society where we really live. He composed the books like ‘Visvaparichaya’ and ‘Taramandali abang Mahakasha’. He also inspired other scholars of science to write for awareness of scientific thought in the ordinary mass. He also wrote articles and took such measures for qualitative change in the technological know-how for agriculture. His experiment started in the Shriniketan and inspired his son Rathindranath for obtaining a degree in agricultural science. He was devoted to enrich the plant life too. He also took out most care in the human and social environment so as to make a man of the society physically and mentally healthy. From the height of cosmos down to the individual and material earth and the human societies with  peculiar characteristics in the particular surroundings, the poet Rabindranath try to catch the linking thread so as to have a clear conception to apply science for the good of mankind. It was inherent in the mind of the poet which has been revealed in his writings and activities that without invariable and concomitant association with the human value system, science is incapable of doing any good to mankind rather it acts like Frankenstein. RABINDRANATH TAGORE AND HIS UNIVERSAL HUMANISM Rajesh Bhattacharjee, Anup kumar Biswas M.A. in Bengali, Tripura University Abstract- Now a days the moral values from human nature is abolishing. If anybody should be mentioned as pure humanist in the India as well as in the world he is one and only Rabindranath Tagore .He earned a lot of experience in his whole life. He noticed the cruelty and destruction during the Second World War. He realized that the moral values are decreasing day by day.Then he determined to restore the human values and revive the moral ideas. In his essays like ‘kalantar’,’Yourope probasir patra’, ‘Batayaniker patra’, ‘Lokahita’, ‘purba o paschim’, ‘ Savyatar sankat’ he expressed his judgments’ about the humanism. Not only has this had his poems, proses, novels, and his short stories also born the significance of his humanist attitude. After travelling the whole world he felt that most of the people are losing their identity, depriving by the upper classes, exploiting by the rulers. He declared lou dly the winning song of humanity and restored our consciousness. So in today if we want to reconstruct our humanism we have to remember his message and preserve human values like love, faith, sincerity and devotion. We can celebrate his 150th birth anniversary and gave him proper honour through obeying his messages and his ideas.

Case Studyâ€Baldwin Bicycles Essay

From the article it seemed that Baldwin Bicycle Company competed somewhere between a cost leader and a differentiator. Baldwin had been a bicycle manufacturer for almost 40 years. The article illustrated that Baldwin Bicycle had the image of being above average in quality in price, meaning to say that it was not low cost competitor. Besides, Baldwin had never before distributed its products through department store chains of K-Mart, which is well-known for its low price. However, no obvious evidence showed that Baldwin had targeted a particular market segment as a differentiator. To begin with, the company seemed trying to attract all range of customers—its product line involved 10 models which targeted from small beginners’ model with training wheels to a deluxe 12 speed adult’s model. Moreover, over a long term operation, Baldwin Bicycle seemed not created any superior competitive advantage that could be identified by customers to be apart from its competitors, such as brand loyalty, customer service, product feathers or technology. Above all, Baldwin Bicycle had not clarified its strategic orientation currently. b If Baldwin took up Hi-Valu’s offer, how might this change the way Baldwin competes? In particular, think about the effect on Baldwin’s costs and distribution channels(i.e. the retailers).(45%) If accepting the offer, Baldwin’s strategy may be restructured more like a cost-leader. Before drawing a draft cost analysis, several assumptions should be considered. a) Selling price should remain consistent. b) Variable and fixed costs should remain constant. Direct material and labor costs remained the same in the current range, and no idle time allowed. c) Estimation of that Hi-Value would purchase 25.000 units and Baldwin would lose 3000 units should be accurate. Incremental cost and revenue if accept Hi-Value’s offer Baldwin got capacity to accept the offer since 75% capacity had been used. Total capacity would be 131,721 units so Baldwin was able to produce extra 25,000 units. While sales volume was estimated to be 100,000 units less 3,000 units deduction plus 25,000 units=122,000 units, which quite near to its total capacity, fixed and variable costs level would change. Contribution margin was calculated as $12.47 after tax. Deducting one time added costs per unit of $0.2 , increased working capital $4.33 per unit and margin on lost margin(3,000units loss), total incremental effect would be $2.72. Effect on profit was total $68,000. Although Challenger’s offer could guarantee additional revenue, incremental costs would put burden on Baldwin’s current financial position provided accounts receivables from Hi-Value increased, making Baldwin had no extra money to develop its own product, such as new technology and feathers. As a result, to take the offer made Baldwin’s own products harder going up to the top. Distribution channel Currently Baldwin only distributed its products in speciality bicycle shops. After the offer being accepted, more distribution channels in Hi-Value stores at lower price than well-known bicycle brand such as Trek. Lower price with no significant new feathers or brand image, Challenger seemed more like low cost product. Customer and competitor reactions Accepting the offer would to some extent damage Baldwin’s brand image. Lower price and more discount distribution channel would pull Baldwin down from â€Å"above average in quality and price† speciality bicycle manufacturer to lower price manufacturer, causing a potential loss of customers and sales. Some competitors would follow Baldwin’s step, seeking for new investment or cooperation with department stores like Hi-Values . In the long run, this may share Baldwin’s current estimated sales or even, Hi-Value would cease the contract after 3 years and turn to someone else who offered lower price than Baldwin. By contrast, similar manufacturers may go to the opposite side- develop new technology, add up fresh feathers and advertise as top products to a be differentiators. In this term Baldwin may suffer from such  an embarrassing brand image from long run perspective. Other factors In addition, in terms of break-even point and safety margin, Baldwin was on the edge of losing sales due to the poor economic, resulting in a closer distance of the break-even point. To avoid the risk of making a loss rather than a profit, Baldwin should take the offer. However, before that Baldwin should also think about its cash flow. From the income statement it seemed that Baldwin could not bring out enough cash to the project. Besides, since production would increase, more warehouse space would be required which would incur further costs. Besides, above assumption didn’t include risk of losing more sales .Moreover, based on the current debt equity ratio, high leverage level would happen if Baldwin financed by loan since majority of its loan were short- term rather than long- term. To sum up, before taking the offer, it was essential for Baldwin to clearly define its strategy and consider the effect on it about accepting the offer. c Using Miles and Snow typology, speculate on Baldwin Bicycle Company’s strategic positioning.(45%) From Miles and Snow typology, Baldwin was projected to be a reactor. Since prospector should be highly innovative and analyzer’s domain is a mixture of stable and changing product or market, apparently Baldwin would not be one of those by maintaining in the current market and product line. Problems arose whether Baldwin was a defender or reactor. From strategy’ point of view, Baldwin behaved more like a reactor. Mile and Snow typology defines three reasons for an organization to be a reactor. 1. Top management of Baldwin had not clearly articulated the organization’s strategy. As talked in Question a, over 40 years Baldwin chose to act somewhere in between.  No clear strategy made Baldwin respond only when it was forced to by macro environmental pressures , in this case the poor economy. 2. Management does not fully shape the organization’s structure and processes to fit a chosen strategy. Compared to defender strategy which intends to secure and stable current market by offering a limited range of products, or offer better quality products or customer service, though selling and admiration expense was relevant high, Baldwin just sit there offering all range of  products without improve product quality . No internal reshape had been carried out , but response to external Hi-Value’s offer as it occurred. 3. Tendency for Management to maintain the organization’s current strategy-structure relationship despite overwhelming changes in environmental conditions. Al though risk of losing sales in the current economic situation and consideration of Hi-Value’s offer arose, top management seemed did not intend to restructure their strategy—to a definite cost leader or absolute top product. Above all, Baldwin was speculated to be reactor.

And Learning English With The Help Of Computers Education Essay

This survey attempts to research and analyze the function of computing machines in the procedure of instruction and larning English in an Argentinean private school of English. The chief purpose is to look into and understand the usage of computing machines in the schoolroom and to detect whether they contribute to further the procedure of larning English. The different instruction state of affairss are examined every bit good as the activities carried out in the schoolroom and the pupil ‘s and teacher ‘s functions. The environments in which pupils learn and the ways in which people work and live are invariably being transformed by bing and emerging engineerings. Hence, technological alterations appears to act upon everyone in society and dispute the traditional procedure of instruction and acquisition, every bit good as the manner in which instruction is managed. The outgrowth of the wireless, telecasting, tape participants and pictures became of import resources for instructors to back up their lessons and the same occurred in the 1970ss and 1880ss when personal computing machines reached the markets. It seems to be utile to transport out this research in order to happen the advantages that engineering, particularly computing machines, offers to education sing two groups of scholars from two different school of English in Olavarria, which is a metropolis in the Province of Buenos Aires, Argentina. Many theories have been presented by assorted researches and there is still controversy among this subject. Therefore, diging into such of import facets is indispensable to be experimented in order to explicate our ain decisions. This paper will be aimed at garnering meaningful findings which may assist instructors in general to get down sing the usage of computing machines and the Internet in the different schoolrooms. ( alteration or accommodate ) Warschauer ( 1996 ) suggests that engineering turned out to be an indispensable tool in instruction as it provides pupils with valuable connexions with instructors, other schools and students, every bit good as a broad web of professionals around the Earth. Nowadays, these important engineerings are used in instruction in order to better it and do pupils take full advantage of them. However, furthering the usage of computing machines seems to be complex issue to be implemented in Argentinean ‘s schoolrooms due to the deficiency of resources. As a consequence, few schools have the possibility to take advantage of the available engineering and instructors tend to avoid this new tool. The intent of this work is to demo whether the usage of computing machines and the Internet stimulates pupils to larn a foreign linguistic communication and assist them to develop the different macro accomplishments expeditiously. Expectations are directed towards the activities that scholars are able to make with engineering that they would non be able to make without it. The findings of this research will convey valuable foundations to reflect upon the advantages of presenting computing machine assisted linguistic communication acquisition ( CALL ) in the procedure of instruction and larning a foreign linguistic communication. Literature reappraisal The functions of computing machines in the schoolroom The integrating of computing machines in instruction has been discussed widely and much attending has been devoted to their function in the schoolrooms. The first execution of computing machines in instruction was around the sixtiess but their usage was really limited. From that clip onwards, the developments of computing machines grew and the function it has in instruction presents is that of an instructional tool for presenting information that can excite instruction and acquisition. Computer assisted linguistic communication acquisition ( CALL ) is going a relevant country and might assist instructors to actuate pupils to larn through engineering. Bergel and Gonzalez ( 2009 ) states that web-based tools might provide for existent life communicative demands, and they allow pupils to go more independent and to interact with other scholars, instructors and society in general. It has besides been stated that â€Å" aˆÂ ¦ certain types of scholars may be better suited to some CALL stuffs than other pupils † ( Chapelle & A ; Jamieson, 1986, p. 27 ) . The writers assured that pupils who are non field independent, for illustration, show a important penchant for utilizing CALL. There are three phases of Computer assisted linguistic communication larning identifiable in recent old ages. Harmonizing to Warschauer ( 1996 ) , there exists three stages of Call: Behavioristic: is based on behaviorist larning theory, and it focuses on insistent linguistic communication drills. In this phase, the computing machine is viewed as a coach moving as a medium for directing instructions and stuffs to pupils. Communicative: The 2nd stage of CALL emerged in the! 970s and 1980s when the communicative attack to the instruction of a foreign linguistic communication was in trend. This phase emerged when pedagogues felt that the boring attack did non let plenty reliable communicating. The computing machine is used for accomplishment pattern, but at that place no boring techniques are used. There is more learner pick, control and interaction. Now, the accent is on larning as a originative procedure of find, look and development. â€Å" In this instance, the intent of the CALL activity is non so much to hold pupils detect the right reply, but instead to excite pupils ‘ treatment, composing, or critical thought † ( Warschauer, 1996, p. 3 ) . Integrative: it focuses on a societal o socio-cognitive position of acquisition. The usage of linguistic communication in a more reliable context is emphasised, which encourages pupils to build intending utilizing computing machines. This stage is based on two of import technological developments: multimedia and the Internet. Multimedia engineering, brings many advantages and it can merely be found in a computing machine. â€Å" What makes multimedia even more powerful is that it besides entails interactive multimedia. That means that the multimedia resources are all linked together and that scholars can voyage their ain way merely by indicating and snaping a mouse † ( Warschauer, 1996, p. 4 ) . The Internet with the Web 2.0 offers all users the possibility to make, upload and edit texts, besides other synergistic tools. Learners can make and interchange information freely. The development from one phase to another does non intend the rejection of the old phase. All of them are integrated and complement to each other. At present, CALL is in trend and many research workers have agreed on the advantages it gives to larn a foreign linguistic communication. It is noticeable that CALL might give the possibility to larn a linguistic communication as it can be â€Å" a coach which offers linguistic communication drills or skill pattern ; a stimulation for treatment and interaction ; or a tool for composing and research. With the coming of the Internet, it can besides be a medium of planetary communicating and a beginning of illimitable reliable stuffs † ( Warschauer, 1996, p. 7 ) . As said by Garret ( 1991 ) , computing machines can â€Å" function a assortment of utilizations for linguistic communication instruction but the usage of the computing machine does non represent a method but a medium in which a assortment of methods, attacks, and pedagogical doctrines may be implemented † ( p. 75 ) . Teachers appear to be the 1s who are responsible for presenting new technological methods to their categories and guide pupils towards a better acquisition. Computers as instruction and acquisition tools Reading and vocabulary: utilizing computing machines in the schoolroom for reading, which include articles taken from the Internet, might back up the development of reading accomplishments among pupils. Kasper ( 2000 ) states that these reading stuffs which are taken from the Internet supply a assortment of modern, reliable texts if compared to stuffs sourced from text editions. As some research workers have conducted assorted surveies on the usage of engineering in foreign linguistic communication instruction, there is one empirical survey which showed that two dissimilar group of pupils were given the same linguistic communication activity, but in different manners: in the traditional pen-and-paper format and utilizing computing machines. After the activity, Bruce & A ; Levin ( 1997 ) were able to place the different grades of motive towards both undertakings reasoning that computer-assisted version of the activity was found more extremely actuating and good for the group of scholars which were observed. The accomplishment of authorship, for illustration, is at present the topic of a considerable sum of research. Mills ( 1996 ) affirms that composing is chiefly a societal act concerned foremost and first with knowledge and ever associated to context. In general, composing seems to be a lone act in which pupils by and large fulfil an assignment either at place or at school to be handed in to their instructors. â€Å" The societal facets of authorship are diminished when there is a limitation on the societal infinite where readers and authors come together † ( Mills, 1996, p. 2 ) . Therefore, utilizing the tools that the cyberspace is offering might assist to foreshorten the distance between authors and readers. Communication with native talkers allows scholars to rehearse specific accomplishments such as discussing, inquiring for elucidation, negociating significance, carrying others, clear uping different facets, inquiring for information, etcetera. Warschauer and Meskill ( 2000 ) province that â€Å" Computer based treatment which takes topographic point outside the schoolroom increases pupils ‘ chances to pass on in another forum, affording both general linguistic communication pattern and pattern in composing † ( p. 8 ) . Harmonizing to Larson ( 1999 ) , the transactional nature of the Internet and the pedagogical relevancy of state-of-the-art web-based synergistic engineerings make web-based direction a feasible vehicle for foreign linguistic communication instruction. There could more research done in this country to farther look into the option of utilizing the Internet to ease foreign linguistic communication acquisition and therefore, chief findings will function as sharing research-based cognition which will enrich the different probes that have been done so far. Bergel and Gonzalez ( Ibid. ) argues that word-processors, web logs, wikis and electronic mails among others seem to lend to the acquisition of a foreign linguistic communication and increase pupils ‘ motive advancing contact with reliable linguistic communication. Computers ought to be integrated in the school environment as it has become an progressively of import characteristic of the acquisition state of affairs for pupils in general, every bit good as a important component to the instruction of a foreign linguistic communication and that is the ground why instructors should happen a manner to present it in the teaching-learning state of affairs The innovation of the printing imperativeness has transformed the rational life of the universe and has improved the acquisition conditions. By the same item, computing machines have done a similar work presents for, with the chink of a mouse, we are able to see what is taking topographic point in the universe. Therefore, Larson ( Ibid. ) claims that it is highly important to see these chances that engineering offers to the educational system taking history of the pupils ‘ degree that is the most suited in each state of affairs. In the present survey, the advantages of utilizing engineering for larning a foreign linguistic communication will be discussed, seeking to show such advantages upon a group of scholars. What function does the teacher ( instructor ) drama in this facet, and how of import is the teacher ‘s presence? What is the engineering ‘s consequence on the acquisition of the foreign linguistic communication and accomplishments? Do pupils bask the experience and feel motivated? Do pupils comprehend that they improved their accomplishment or public presentation in larning with the aid of engineering? The replies to these inquiries will be examined in the present research.

SWOT Analysis of Shellys Business Case Study Example | Topics and Well Written Essays - 1750 words

SWOT Analysis of Shellys Business - Case Study Example Thus, it is true for the people who want to live their dreams and want to rule their own creative world. Clicking few pictures are a negligible part of a photographer’s life, professionalism comes with the thought of creating their own business. There are numerous aspects that need to be addressed when one is looking for setting a successful photography business. It forms a highly competitive market where every individual can own a camera and call themselves photographers. However, it depends on the credibility and acumen of the individual to make themselves different from the others (â€Å"Life through a Lens: How to Start a Successful Photography Business†). Conrad’s Photographer’s Supplies is situated in north end of Winnipeg in Canada. The owner of the business, Shelly Conrad is a photographer who has the desire to devote her time to professional photography by selling the business to the Bingley couple. ... Situation Analysis Shelly’s photography business has been doing well in the Canadian market since inception. Irrespective of that the owner is eager to sell the business so that she can continue her career as a professional photographer. She is willing to sell the business to Bingleys, who are interested to start a photography business. The Bingleys are quite impressed with the operation of Shelly’s business. They are happy with the type of equipments and fixtures that are owned by Shelly. But a SWOT analysis of the business will help the Bingleys to take the decision of purchasing the business from Shelly effectively. SWOT Analysis of Shelly’s business SWOT analysis is conducted in order to identify the state of the business. Strength The main strength of Conrad’s Photographer’s Supplies is the customer base. Shelly, the owner of the business has maintained a good relation with the customers so they naturally trust her with their photographs. The b usiness has got well acquainted in the community. Weakness The main weakness of the business is that it is taking much more time to run than expected by the owner. Thus, the business needs new improved ways for attracting customers. The business is operating from a shop which is taken in lease for three years. After the purchase of the business, if it fails to perform then the burden of the lease will be a problem for the Bingleys. Opportunity More and more people are getting into the photography profession which is making it more competitive with time. With the inception of digital cameras, the industry is expanding at a remarkable rate. Thus, there is opportunity for Conrad’s

Assess the Value of Formal Investment Appraisal Techniques Essay

Assess the Value of Formal Investment Appraisal Techniques - Essay Example The central themes of all three writers under review have therefore been to look into how best practices in formal investment start up have been adhered to; particularly with the cases of acquisition of venture capital. Below, there is a detailed discussion of the three themes of the essay as presented from the perspectives of the three writers. Formal Investment Appraisal as Part of a Businesss Plan (Ashmalla et al.) Ashamalla, Orife and Abel (2008) who pointed to venture capital as a formal investment type in today’s contemporary world, they point to the designing of business plans as the most viable formal investment appraisal to use to secure venture capital and also assess the progress of the ventures that come out of the venture capital investment. Ashamalla, Orife and Abel (2008 p. 385) take the meaning of formal investment from the perspective of venture capital. The writers therefore undertake exclusive research on how business owners perceive venture capital and how they go about the subject. The writers explain that venture capital is an aspect of formal investment whereby business owners and investors seek for source of funding to start up their businesses and ventures. This is has indeed been an ongoing phenomenon in contemporary business setting for a very long time. Primarily, investors and entrepreneurs seek for capital to start up their businesses because of the belief they have always had in their abilities to make revenues, amass profits and pay off the sources of their capital. Because the search for capital to start up any venture results in an eventual amassment of wealth, Ashamalla, Orife and Abel (2008, p. 386) regard the practice as an important investment pattern in contemporary business scenarios. Generally, investments are undertaken to make profits. To this extent, the writer agrees with Ashamalla, Orife and Abel (2008) on this point that venture capital is now regarded as an important source of formal investment for business owners and investors. The writer however criticizes the situation whereby investors have to look for other form of funds to pay off their debts. This is because it is not always certain that the ventures they start will be profitable. The writers therefore collected data on how different respondents who were all business oriented personnel viewed and envisioned the use of business plan as an appraisal technique. In the larger sense, there were several respondents who agreed to the importance of business plans in helping investors secure venture capital. The reason given by such respondents has to do with the fact that business plans helps the creditors in assessing the real strategies and visions of the capital seekers. In this way, the capital seekers are put in a better position to convince creditors that they have put enough plans in place to pay off the debts should it be granted. There were respondents who also held the view that business plans are only cosmetic and that they do not actually raise the chances of capital seekers of securing capital. From the estimation of the writer, an investor who has not started a venture yet could have nothing more tangible in proofing his lot than a business plan. Business plans are there very important appraisal techniqu

British American Tobacco Essay Example | Topics and Well Written Essays - 1750 words

British American Tobacco - Essay Example This is not required under generally accepted accounting standards in United Kingdom. As of December 2004, this resulted to additional deferred tax liability of 49 million pounds ( January 1, 2004 and 40 million pounds ) And for the year ended Dec 31, 2005 an additional charge of 7 million pounds. Under IFRS, it is necessary to provide deferred tax on the difference between the carrying values and tax base of assets in operations which use inflation accounting, and also all differences between the carrying values and tax base for land and buildings. As of December 2004, these resulted to an additional deferred tax liability of 16 million pounds. Under United Kingdom GAAP, the final dividend for the year is provided but on page 84 in accounting policy 15, under International financial accounting standards, it is should be provided in the year it is declared. Under United Kingdom Generally Accepted Accounting principles, certain of the group’s share based compensation plans did not result in a charge as they had no value or were finance thru issue of new shares of stocks. However the schemes financed by the purchase of shares did have value and were charged to operating profit over the vesting period based on the share price at the date of grant. Under International financial accounting standards, all share schemes will result in a charge based on fair market value of the grant as described on page 82 in accounting policy no. 7. e) Under the United Kingdom generally accepted accounting principles and international financial reporting standards, basic earnings per share are based on the profit attributable to ordinary earnings per share as based on the profit attributable to ordinary shareholders during this period. (This excludes shares held by the group's two employee share ownership trusts.) The difference between United kingdom Generally accepted accounting principles and international financial reporting standards figures is the due to the result of different treatment of the profit and amortisation of goodwill. For the United Kingdom generally accepted accounting principles, the adjusted diluted earnings per share uses same shares, investment costs written off, profit on disposal of subsidiaries and fixed asset investments, goodwill amortisation/impairment of brands and the exceptional credits arising from tax recoveries in Reynolds America in 2004. e) Under the International Financial Reporting Standards, the group will report regional business segments regional business as for United Kingdom Generally Accepted Accounting Principles. But Group costs, which are corporate costs that are not directly attributable to a particular segment of reporting will now be shown as a separate line in the segmental analysis. f) On page 83 in accounting policy 15, International Accounting Standards no 32 and International Accounting standards no 39 on the financial instruments will be used prospectively effectively starting January 1, 2005." REFERENCE: Director's report and account 2004.British American Tobacco. COMMENT: We have to follow the international fin