Three Qualities to Succeed.

Everyone have dreams, expectations and goals. Some people dream of being famous singers or actors. Other people want to become doctors, nurses, pilots, teachers o something else, the thing is to succeed, to reach their goals. So what do people need to attain their goals? They need to work hard, to take risks, and they need to have attitude and qualities. There are three qualities necessary for success: passion, perseverance and discipline. Successful people are passionate about what they do, they love what the do and they enjoy at the same time, they feel happy and complete because it’s something that they want to do to being satisfied and meet their expectations. They are creative and hard workers, they try to be original thinking in some many ways to do it as well as they can. It’s important to love what they do to do it well and become a successful person. People should have perseverance to reach their goals, they need practice to improve their abilities, sometimes people feel insecure about what they do, so they might practice to do it better. They should keep going and confront the problems, if something is going wrong just keep trying and face the oppositions. Stay focused on their goals even if some one thinks that they must try to do something else, people need to be persistent enough to stay focused on what they want, they need to be patient and persistent if they want to reach their goals. To succeed people need to be discipline, being responsible of what they do, when they make a mistake they need to be able to fix it. They need to study for attain their goals as much as they can to obtain tools and show confidence about what they are doing. It’s not enough to want to succeed, also people need to wok hard with discipline to meet their goals. People who want to succeed should have perseverance, they need to be discipline to know which way is better to follow their dreams, and the most important quality is the passion. If people enjoy and love what they do, they are going to reach the success.

The Code Of Ethics For Nurses - 854 Words

Truth-telling is an important issue within the nurse-patient relationship. Nurses make decisions on a daily basis regarding what information to tell patients. The specific issue in question is whether a nurse should abide by the Code of Ethics for Nurses by revealing the truth to the patient or refrain from telling the truth to the patient because they are respecting the wishes of the patient’s family. Nurses and health care professionals should always tell the truth to their patients unless the patient forgoes their rights to autonomy or cannot think for themselves. By providing the patient with the truth, they allow the patient to come to terms with their conditions and give them the options for further treatment. Outline 1). Opening statement -Code of Ethics 2). Theses statement -ethical dilemma of truth telling from two different standpoints: *For the truth *Against the truth 3). for the truth -helping patients family cope with telling patient about diagnosis 4). Not for the truth -personal satisfactions on not telling the patient the truth 5). Nurses Action 6). Closing statement 7). References Ethics on Truth-Telling: To Tell the Truth or Not to Tell the Truth Unfortunately, truth-telling in nursing has created serious ethical dilemmas because many times nurses tell patients one thing and do something else. To tell the truth or not to tell the truth is an ethical dilemma, which is a situation that result in a conflict of two or moreShow MoreRelatedCode Of Ethics For Nurses1274 Words   |  6 PagesCode of Ethics for Nurses In the nursing profession, nurses often find ethical reasoning that not only evaluates actions and their results, but also questions why we perceive certain incidences to be paramount for us as humans. Ethics attempts to decide how actions are deemed right or wrong. The Code of ethics, which is a set of guidelines published by the International Council of Nurses, helps direct nurses in everyday decisions and it defends their refusal to take part in events that disagree withRead MoreThe Code Of Ethics For Nurses1110 Words   |  5 Pagesethical principles. The duties of a nurse consist of care and support and its important that nurses are aware of their professional ethics. These principles are put into place to uphold and maintain moral values in healthcare. The American Nurses Association (ANA) code of ethics for nurses consists of nine provisions, outlined in the Code of Ethics for nurses with Interpretive Statements. These provisions are constructed to blueprint the role and resp onsibilities of a nurse. The chosen provisions beingRead MoreThe Code Of Ethics For Nurses Essay1667 Words   |  7 Pagesthe Code of Ethics for Nurses Ethical moral values are the fabric of human behavior. Nursing values influence nurses actions and goals. The nursing code of ethics was adopted in order to determine and define ethical values for nurses. Human dignity, privacy, justice, autonomy in decision making, commitment, loyalty, human relationship, compassion, fairness, responsibility, honesty and individual and professional competence are considered an integral part of the nursing profession. Nurses as membersRead MoreCode Of Ethics For Nurses1614 Words   |  7 PagesCode of Ethics for Nurses The American Nurses Association (ANA) established the code of ethics for nurses to serve as a foundation for practice and nursing standards. Nurses that enter the field are educated on the code of ethics and its provisions that make up the balanced foundation that is used to this day. The code of ethics is to be honored by every nurse, and every nurse should know their ethical obligation to their patients (American Nurses Association [ANA], 2015). This approach encompassesRead MoreThe Code Of Ethics For Nurses1082 Words   |  5 PagesIntroduction The code of ethics for nurses provides a framework on ethical principles that nurses are supposed to follow while providing patient care. Under this code, nurses are not allowed to pry into information on patients not directly under their care, and they could not share any patient information to individuals who are not privileged to know such information. (American Nurses Association, 2015). Ethical issues related to electronic health records (EHRs) are extremely beneficial toRead MoreCode Of Ethics For Nurses1114 Words   |  5 Pages Professional Code of Conduct Fadrique R. Charlot Nova Southeastern University Professional Code of Conduct Health professionals hold the commitment of providing quality health care to the society in order to fulfil the health concerns of the general population presented daily. Hence, health care practices are established on ethical principles concerning the life and health of human being accordingly. Its values place all obligation in which patients are protected from harm andRead MoreThe Code Of Ethics For Nurses Essay1163 Words   |  5 Pagesconditions. These studies press the question of when it is acceptable for researchers to study rather than assist individuals. It is stated that the second provision of the code of ethics for nurses that the â€Å"nurse’s primary commitment is to the patient, whether an individual, family, group, community, or population† (American Nurses Association, 2001, p. 10). This is likewise supported by Fouka and Mantzorou (2011) when they emphasized that it is the nature of nursing to take care and to prevent harmRead MoreCode Of Ethics For Nurses1331 Words   |  6 PagesCode of Ethics for Nurses 1. Introduction- Explain your knowledge of this business profession. Why did I choose nursing? At the age of 43 I am back in school to further my education in the health field in nursing. Am I doing it to make a difference in the world or as a longstanding career? To be a nurse, it takes a special type of person that has extraordinary personal qualities and traits. A good nurse should have compassion, respect, and the need and want to help others. Therefore be sensitiveRead MoreThe Nurse s Code Of Ethics1022 Words   |  5 Pageshas a code of ethics, that sets standards and guidelines that are set in place to protect both the professional and the client. Ethics play a key role in day to day business. This paper will discuss the nurse’s code of ethics, the advantages and disadvantages, and difficulties that the author may have following the established code. This paper will also discuss whether or not there are rules that have too much emphasis on them, and rules that do not. The nurse’s code of ethics was draftedRead MoreCode of Ethics for Nurses Essay1605 Words   |  7 PagesRunning head: SYSTEM OF INQUIRY PAPER System of Inquiry Paper Wendell A. Garcia University of Phoenix March 18, 2008 American Nurses Association’s Code of Ethics for Nurses Ethics is an integral part of the foundation of nursing. Nursing has a distinguished history of concern for the welfare of the sick, injured, and vulnerable and for social justice. This concern is embodied in the provision of nursing care to individuals and the community. Nursing encompasses the prevention of

African-American Vernacular English (AAVE)

African-American Vernacular English (AAVE) is a  variety of American English spoken by many African Americans. It has been called by many other names that are sometimes offensive, including African American English, black English, black English vernacular, ebonics, negro dialect, nonstandard negro English, black talk, blaccent, or blackcent. AAVE originated in the slave plantations of the American South, and it shares a number of phonological and grammatical features with Southern dialects of American English. Many African Americans are bi-dialectal in AAVE and Standard American English. Several concepts are related to this complex topic, including: African-American RhetoricBe  DeletionCode SwitchingDialect PrejudiceDiglossiaDouble CopulaDozensDummy  ItEthnic DialectInvariant  BeMetathesisNegative ConcordSerial VerbsSignifyingSubject-Auxiliary Inversion (SAI)West African Pidgin EnglishZero Copula and Zero Possessive Examples and Observations In line with evolving trends within the larger community, linguists use African American English instead of Black English (or even older terms like Non-Standard Negro English) for the English of African Americans, a continuum of varieties ranging from the most mainstream or standard speech (like Bryant Gumbels, virtually indistinguishable from the formal speech of white and other Americans), to the most vernacular or non-mainstream variety. It was to focus on this latter variety that Labov (1972) first started referring to it as Black English vernacular. African American Vernacular English is simply the most recent variety of that term, the one most widely used among linguists...The term Ebonics, which was first coined in 1973 by a group of Black scholars...from ebony (black) and phonics (sound, the study of sound) (R. Williams, 1975)...is regarded by many if not most linguists as very similar if not identical to AAVE in terms of the features and varieties it designates. (Rickford, African American Vernacular English) [C]ontributing to the evolution of American English was the migration of blacks from the South after the Civil War to urban areas of the north. They took their Southern speech patterns with them, including all of the linguistic forms that had been incorporated into the grammatical structure of speech among slaves. Unlike most white immigrants to urban centers, who eventually adopted local dialects, blacks generally remained isolated in impoverished ghettos and as a result, retained their dialect. This physical isolation contributed to linguistic isolation and the maintenance of African American vernacular English (AAVE). The retention of unique linguistic forms, racism, and educational apartheid have since led to numerous misconceptions of this dialect. (Baugh, Out of the Mouths of Slaves: African American Language and Educational Malpractice) The Two Components of AAVE It is proposed that AAVE consists of two distinct components: the General English [GE] component, which is similar to the grammar of OAD [Other American Dialects], and the African-American [AA] component. These two components are not tightly integrated with each other, but follow internal patterns of strict co-occurrence...The AA component is not a complete grammar, but a subset of grammatical and lexical forms that are used in combination with much but not all of the grammatical inventory of GE. (Labov, Coexistent Systems in African-American English) Origin of AAVE On one level, the origin of African American English in the USA will always be a matter of speculation. Written records are sporadic and incomplete, and open to interpretation; demographic information about language use is also selective and largely anecdotal. Furthermore, great variation was exhibited in the speech of Africans when they were first brought to the New World and to colonial America, as indicated in references to black speech in slave advertisements and court records (Brasch, 1981). It is also indisputable that English-lexifier Creole languages developed and continue to flourish in the African diaspora — from coastal West Africa to coastal North America — and that the middle passage for some Africans brought to colonial America included exposure to these creoles (Kay and Cary, 1995; Rickford, 1997, 1999; Winford, 1997). Beyond these acknowledgments, however, the origin and status of early African American speech has been and continues to be vigorously disp uted. (Wolfram, The Development of African American English) Sources Baugh, John.  Out of the Mouths of Slaves: African American Language and Educational Malpractice. University of Texas, 1999.Labov, William. â€Å"Coexistent Systems in African-American English.†Ã‚  The Structure of African-American English, edited by Salikoko S. Mufwene, et al., Routledge, 1998, pp. 110–153.Rickford, John Russell.  African American Vernacular English: Features, Evolution, Educational Implications. Blackwell, 2011.Wolfram, Walt, and Erik R. Thomas.  The Development of African American English. 1st ed., Wiley-Blackwell, 2002.

Police Brutality And The Police - 1337 Words

Police brutality is seen as a real problem in America today. What people do not seem to realize is that the police carry a massive burden each day. The work that officers do has the potential to be very demanding and sometimes involves dangerous situations. In these situations the officers are in the position where they may be required to use force to gain control. The continuum of force dictates the level that is most appropriate for the situation. Most people do not realize that is not the officers job the meet the force. However, it is their job to overcome the force. Police departments have very strict standard operating procedures about officer use force and how force is applied. With this paper, I will attempt to explain the continuum of force, police discretion, and why the police can do some of the things they do. The main purpose of the law enforcement is to maintain order and enforcing the laws. The police are given one toughest tasks in the world, and that is with preserva tion wellbeing of the public. When dealing with people that those that violate the law and situations that creates, the police are authorized to use as much as force as necessary and within reason to protect themselves and others. It is sometimes quiet difficult for the public to understand what is reasonable when it comes to the use of force. It is very easy to watch a video and judge when you are not in the situation or do not have the level of training that officers are given. When arguingShow MoreRelatedPolice And Police Brutality1331 Words   |  6 Pagesquestioning if they will ever be safe in the streets again. Not everyone in the world is a criminal, but it only takes one person to ruin and blame the whole race. Police brutality is an everyday case and there has yet nothing to be done to help reduce nor stop the violence. Often people critic the duty and the responsibilities that a police officer has in this county. Their duty is far from just eating donuts and drinking coffee. The first thing someone does when they feel like their life or someone’sRead MorePolice Brutality And The Police1585 Words   |  7 PagesPolice brutality and office involved shootings have sparked national debate and created a strain between police officers and citizens. Recently, there have been more home videos that display acts of aggression by police officers. These police officers often use excessive forces or a condescending tone towards people of color which is why there needs to be a better way to mend police and civilian relationship. People should be able to trust the police in their communities rather than fear them. PoliceRead MorePolice Brutality And The Police1281 Words   |  6 Pages Police brutality is a very controversial topic in America. Some people think that the police are protecting their community and are doing whatever it takes to keep them safe. On the other hand, a lot of Americans feel that the police are choosy, prejudice, and overall just unfair. Personally, I think it depends on the situation at hand. I have read up on some cases that I felt that the police took advantage of their powers. I have also read a couple of situations where I felt that their actionsRead MorePolice Brutality And The Police1263 Words   |  6 Pagesso many incidents involving some sort of police brutality. The mainstream media has shown police misconduct, case after case it has become a routine and making people wonder if our officers of the law really doing their jobs? Unjustified shooting, and fatal choking’s have all contributed to the problem of police brutality in America and also has bec ome very controversial. The police carry an enormous burden each day, which makes their job really hard. Police work is very stressful and involves violentRead MorePolice Brutality And The Police903 Words   |  4 Pagesin which police killings of unarmed people have drawn national attention. For years, there has been reports of police brutality in multiple cities across the nation. Subsequently, societies faith in the police to do their job without abusing their power of authority is deteriorating. As a result, officers are reluctant to do their job because of the criticism they endure everyday. The society and officers feel threatened by each other. In order to restore the support and trust in the police to do theirRead MorePolice Brutality In The Police1031 Words   |  5 Pagesthe police are not biased and that their use of excessive force is closely monitored. That is not true. Today many of the police, within the minority, are subjected to killing or fighting innocent people . The new definition of the police department has turned into a department that only resorts to violence as a first priority. The Police Department’s use of excessive force has brought to the attention of the people after multiple cases has happened where the Police are out of control. Police BrutalityRead MorePolice Brutality And The Police Essay940 Words   |  4 Pages Police brutality refers to the use of excessive force against a civilian. The controversies that surround the topic of police brutality relate to different definitions and expectations over what is meant by excessive force. Indeed, police officers are expressly authorized to use necessary, reasonable force to perform their duties. As Jerome Skolnick, an influential police scholar in the United States, underscores: â€Å"as long as members of society do not comply with the law and resist the police, forceRead MorePolice Brutality And The Police851 Words   |  4 Pagesthe police, your opinion may vary. Let me ask you a question about our police force. But keep this in mind, in October 2015 alone, there was 81 deaths by the police. With that being said, who’s to protect us from whose protecting the block? I don t care who you are, you have to be able to realize nowadays that the police brutality is getting out of hand, that the power surge is growing and growing. Look around, there s an increase of civilians death via cops, an increase of reports of police wrongdoingRead MorePolice Brutality And The Police1439 Words   |  6 PagesIn today’s society the police are harassed for supposedly abusing their power against people who commit crimes and innocent bystanders however the general public usually mix those two categories of people with each other. Officers are blamed for whatever course of action they decide to take in order to prevent a serious threat from arising. Consequently, the public is having a growing fear of the police, their own definitions of excessive force are biased, the police abuse their powers, etc. TheRead MorePolice Brutality And The Police800 Words   |  4 Pagesrecent shooting death of Michael Brown in Ferguson, MO and the resulting riots, the aggressive actions taken by police units has been pulled back into the spotlight, and law enforcement’s right to use force has been drawn into deep debate. People are angry and cannot seem to understand why the police use force when and where they do. The have come to equate the use of force with police brutality when in reality it is a system of steps that are designed to protect innocent bystanders from potentially dangerous

Diesel Business Plan Free Essays

string(199) " thought that if we use a well-known brand like Diesel as a base product that the customers could customize the way they personally want them to look but still have the quality that Diesel provides\." [BUSINESS PLAN ASSIGNMENT]| | Creating your own brand jeans We are going to introduce a business where we with the help of recognized jeans brands all over the world will give ordinary people a chance of creating their own pair of jeans, but still maintaining the quality and the status that the specific brand maintain for their customers. We will basically be a jeans selling store but with a niche that we introduce our customers to â€Å"custom made† jeans instead of the regular ones. We will use the existing bran with its cut, bootleg and design but we will give our customers the opportunity to choose some of the details themselves. We will write a custom essay sample on Diesel Business Plan or any similar topic only for you Order Now For people who for example want to have a wear on jeans which don’t have any wear from the original reseller we offer the possibility that at an expert level giving a pair of jeans the wear that the customer wants. Also we will be able to give the jeans another wash if the customer is interested in a light tone of the fabric but there isn’t any available from the Label/Brand/maker. If someone wants to have any other color or size on the main buttons we are able to provide that, if one wants any other kind of back pockets we are also able to provide that. Someone might want some additional motives or fabrics on their jeans. We will always try to be as flexible as possible and serve our clients in any way that we best can. Why work with Diesel We have chosen to work with the brand Diesel, because of many factors. We will work with an established brand that has a solid customer base here in Sweden. Regarding to the survey done by ISI Wissing, Diesel is the number 3 popular jeans brand in Sweden, also it qualifies for the 3rd place when it comes to customer satisfaction. When it comes to using the brand, regarding this survey, it ends on 4th place. And that for us shows that there are opportunities to take this even further. Also there is a mentality among younger people that they are attractive to the Diesel brand. One of the reasons why, are their outstanding and peculiar commercials. They try to show the brand as very attractive and cool and also with all their different products they want to make a valid point that Diesel is something else then all the other brands. It’s more attractive and aggressive and it’s there for the people who know what they want. One of their later commercial campaign are the â€Å"Be Stupid† commercial where they address their clothes and products to specific people that want to be something else. An example of their commercial is the following quotes: â€Å"Smart may have the brains, but stupid has the balls. †, â€Å"Stupid might fail. Smart doesn’t even try. †, â€Å"Smart may have the answers, but stupid has all the interesting questions†, â€Å"Smart has the plans, stupid has the stories†. So these are examples that they really try to have their own approach and make something amusing and attractive to their customer base. And we think this is one of the things that make Diesel stand out and be an attractive and popular brand to work with. (Willebrand, P, 2007), (Habitat. se, 2009) This type of product we offer is focused on a relatively young, between 18 and 35 years as a textile style, young, dynamic, unique and with character. Our target is to focus sales in a single product with its own identity, a trend and a reference in the textile market, developing products for a demanding consumer sector, where each product can be distinguished from the rest. This product is so expensive, it’s focused on one type of consumer with a high economic level, but that is why our service is striking, since it is an affordable way to get what the customer as to the characteristics mentioned, looking at the market. We don’t think that the segment with low paying jobs will be that particular interested in our business because we think it will be too much money for them to spend on clothes. So our business is rather directed to people who are at the average salary and more. Preferably we find this customer base in larger urban cities where there are enough to offer for people being interested in specific branding clothes. What we can see a connection to might be an independent employee or an entrepreneur that already are going their own path and following their own lifestyle, not bounded to any specific rules or dress code at their jobs. We also think that people with a specific identity can benefit from this of business venture, if you work at some place where you have a dress code that is suits or jackets for example, you are not able to wear your average blue jeans, but you still might be a jeans guy. We then offer the possibility to change the color on your jeans to make them look as much as suit pants as possible and so they not stand out and look really different and inappropriate from what expected. An attractive base product Our service is not unique since there are companies like Indicustom and Somconceptshop that gives the costumer the chance to customize their own jeans. But our service offers the customer a new feature in the market of customizing jeans. We want to use an â€Å"attractive† base product and let the customer personalize it. We looked at the other companies that were operating in the same market as us. We understood that we needed to concentrate on points of difference the benefits that set our product apart from the competition. Such points of differentiation are, in many cases, what consumers remember about a product. No one of the existing companies that we studied used brand/labeled jeans as the product that you could personalize. So we thought that if we use a well-known brand like Diesel as a base product that the customers could customize the way they personally want them to look but still have the quality that Diesel provides. You read "Diesel Business Plan" in category "Papers" It would unquestioningly set our product apart from the competition. About Diesel Diesel is an international brand, present on the clothing industry market in over 80 countries with 5500 points of sale, throughout all 5 continents. In terms of projected-in the population interested in buying clothes and brand accessories is more and more important that’s why the companies of the clothing industry have to offer varied products to boost their sells and their fame. The brand sells almost 3000 products from the basic pair of jeans, to the bags, belts and the house furniture. Diesel also owns 200 companies and having partnership with 100 local distributors, such as L’Oreal, Ford or Adidas. The main goal is to be everywhere geographically, in different strategic areas, expanding, in that way, their international presence. Concerning the sales and profits, the company realized a revenue of 1,2 billionsâ‚ ¬ en 2008, 80 millions in France. But even with these good results the revenue global of the group doesn’t really know a huge growth and on the contrary decrease of 3. 5% in 2009, whereas there was a rise of 3% in 2008. Then, even if the company has a healthy financial position as its campaigns, its results and its growth shows there is no extra revenue since 5 years. That’s why we decided to create this personalize service. (Pavarini, M, 2010) Tailored e-commerce in Sweden Tailored e-commerce is on the rise if you ask the CEO of Tailor store. He expects an annual growth of 30 percent because the distance trade is on the rise and growing faster than the regular store trade. Tailor Store had a sales report of 40 million last year and reported a profit of 5 million after net financial items. He thinks the reason of the success is because consumers have benefited greatly by including the ability to investigate and compare the products of a larger range of products and services that can be purchased at any time and from anywhere and a greater opportunity to get more customized products to satisfy personal needs. And e-commerce is getting popular in the whole of Sweden; 28 billion in turnover was from distance trade, e-commerce and mail order, in 2010. If you look at the numbers you can see that it has been a doubling in sales in the last five years and today it represents 4. percent of the total retail sales. (Melkersson, E, 2011) Competitors When we look at the biggest competitors it’s hard to say who will be the biggest competitor for our business. Obviously every brand will be a competitor since we will only work with Diesel, also other stores who sell Jeans will also be a competitor to us and in Sweden especially Brothers Sisters, JC and HM are big competitors. Also companies who sell other brand that are big will be a competitor for us, such as resellers for Lee who is number one in Sweden and Levis which is number two. But if we focus specifically on our distinction from the other resellers, the custom made part, we think that companies like Tailor Store will be a big competitor for us. A company that already made themselves a name on the market of custom made clothes, even though they are not only limited to specific brands. If we look in to the sector with custom made clothes a lot of them are not resellers and dealing with bigger worldwide brands. It’s often some smaller brand which they import and give people the opportunity to make changes to. Here is where we have a problem identifying any specific company that are selling luxury brand jeans, designer jeans, with the opportunity for the customer to have the jeans custom made after their wishes. If we look at the jeans market here in Sweden it has suffered from a little fallback. About 15 million pair of jeans is sold in Sweden every year. And the competition from companies like HM, Kappahl and Lindex are getting bigger at the cost of specialized jeans resellers revenue. (Willebrand, P, 2007), (Habitat. se, 2009) External Factors Affecting A Business There are a couple of external factors we are looking into when it comes to how they can affect our business: 1. GENERAL ECONOMIC AND INDUSTRY CONDITIONS Any general economic, business or industry conditions that cause customers or potential customers to reduce or delay their investments in the jeans industry could have a negative effect on the company’s strength and profitability. Currently, the world economic conditions had a bad and considerable impact on every commercial fields of the society, and the jean’s industry couldn’t escape from that either. Trying to launch this custom made project can be profitable for us, of course, but with that we will also try to help in a way the Diesel company. 2. COMPETITION The jeans industry is highly competitive. The intense competition inherent in the industry could result in the loss of customers or pricing pressures. 3. LOCAL ACTIVITIES The company’s future growth rates and success are in-part dependent on continued growth and success in local market at first, as we’ll try to open the custom made project worldwide after studying the results in Sweden. (Essays. cc, u. d. ). The Swedish economy emerged from the financial crisis as one of the strongest in Europe. A high-tech local economy and a comprehensive system of welfare benefits allow Sweden to enjoy one of the highest standards of living in the world. Sweden has one of the most globalized and competitive economies today. GDP is expected to increase by 4% in 2010 and by 3. 7% in 2011. The welfare has been able to be maintained because of the high tax levels, even if they recently have begun to decrease. Also, concerning government regulations, Sweden’s economic freedom score is 71. ; it appears that the overall regulatory and legal environment, transparent and efficient, encourages robust entrepreneurial activity. (Traveldocs. com, u. d. ). 4. SOCIAL FACTORS The profit margins realized by the company vary somewhat among its products and its customer business units. Like we said before this custom made opportunity that we are going to submit to Diesel is a product to a narrow customers base (1 8-35 years), and they maybe don’t have the possibility to pay this kind of services. That’s why we are trying to make an arrangement with a company like Diesel who stay affordable. . TECHNOLOGICAL CHANGES AND PRODUCT TRANSITIONS The jeans industry is characterized by continuing improvements in fashion and design which result in frequent introduction of new products, short product life cycles and continual improvement in product price/design characteristics. 6. INVENTORY MANAGEMENT/SUPPLIES The company’s ability to manage its inventory has been enhanced by favorable supply conditions in the industry. The company’s manufacturing process requires a high volume of quality components that are procured from third party suppliers. The six external factors highlighted in this paper are identified as primary factors in this industry (Essays. cc, u. d. ) Enterprise resource planning and organization First of all we have to have our wholesale to buy the jeans from, we obviously by our jeans from a supplier since it’s a specific brand that we will be using. We need a workstation where we do our tweaks on the jeans, since we will do the tailoring in-house and not outsourced. Meaning we will have a department changing buttons, sawing on new pockets on the back of the jeans, wearing them and washing them. We will buy the raw jeans models from Diesel and all the tailoring we do will be done in-house. This way we get a overview over the whole process and we will be able to overlook it and see what works and what does not to be able to make changes and develop our working process and expand. In long term we possibly would like our tailoring to be outsourced as well but then we have to get a lot of bigger volumes and sales. Our company needs to be of a local medium proportion, after asking prices we have chosen an office in the center of Linkoping, over 90m2 warehouse 100m2. The rental price â‚ ¬ 1000 per month. Costs of production / initiation of the company: Machines and Computer products| Manufacturer| Units| Euros| Sewing Machine| | 2| 1000| Washing machine| | 1| 1000| Mac Pro| Apple| 1| 1200| Jet color laser multifunctional printer | Hp| 2| 750| Textil Studio 8| Macromedia| 1| 480| Quark Xpress 6. 1 Passport Diseno| Quark| 1| 2. 200| Norton Internet Security 2007 Antivirus | Symantec| 1| 60| | Total| 6. 990| Furniture Product| manufacturer| Units| Euros| Computer table ERISTER| IKEA| 4| 520| Chair STEFANO| IKEA| 4| 320| shelf FJUS| IKEA| 4| 400| Chairs| IKEA| 4| 80| filings| IKEA| 4| 180| Ceiling fluorescent bars| IKEA| 6| 180| | Total| 1. 680| Total computer equipment and furniture company| Computer equipment| 6. 990| Furniture company| 1. 680| | Total| 8. 670| Telephone rental and adsl| Local callsADSL Internet 10MG | 40Per month| Production process of our company First Phase In the first instance, we take care of developing the product design, according to the specifications and style that the customer provided to us. We need the measurements of the client to make the program design Textile Studio 8. Second Phase Then perform the design by computer program, the design is sent to our textile machinery in the warehouse where the design is recreated in the pants, is embroidered, sewn and glued, additional accessories or tweaks that you must do the product. Third Phase. In third phase, the products pass an exhaustive examination of tissue and finishes, in order to verify that the product is done with the selected design and has no damage. Distribution Our field is nationwide, with an eye to expanding our international infrastructure over the medium term. As our company turnover grow fence on the market performance will be broader. The distribution is provided by our company is an outsourced process by which we have a freight agreement with the company MRW light which provides an optimum distribution at a reasonable price, short and medium term by increasing our relationships grow if our trade with other countries. The cost of distribution affects the final price, so that the customer pays, revenue is recorded in the product itself. Marketing (advertising) In the field of marketing, the company will open a website with a catalog of examples, price list, contact, and an application through which you can perform orders. We have thought hiring advertising space in newspapers to national newspapers, the expenses are high, we will follow up weekly to see the number of people responding to advertising, if it is positive we will find these services. Also we will do advertising in social networks, starting a group of our company, our website advertising, adding to people that this profile for potential buyers to our profile social. So as included in online media websites such as www. undoanuncio. com. Regarding marketing we will also try to use SEO(Search engine optimization) as much as possible to get more hits when our possible customer base browse the web and search for companies that does custom made clothes. Implementation Plan We need to contact Diesel / a Wholesale to be able to secure our purchases of the Jeans. We need to establish a workplace where we change the Jeans into the customer’s wishes. Since our main sales channel will be via the internet we need to establish a homepage with the possibility to tailor your jeans and also a web store on the homepage so our customers can buy the jeans they want. We have to get some it-system that will be able to trace our orders and the specific changes the customer wants so we can make them and then ship them out to our customer. Activity| COMPLETED OR UNDERTAKEN in RELEVANT Quarter OF 2011-12| Development| | Finding investor interested in investing in the business. | 2011 – Q1| Attaining the site for thebusiness and making any needed physical developments| 2011Q1- Q2| Proof-of-concept development. Need to develop a prototype for the investors to see. | 2011Q1- Q4| Marketing| | Choose our target market, the group of customers we want to target| 2011 – Q3| Plan how to reach and address your customers, with specific measures coveringproduct design, pricing, distribution and communication| 2011 Q3 – Q4| Promote the service to potential investors and buyers. | 2011 – Q42012 – Q2| Management| | Recruit personal for the development of the service. | 2011Q1- Q4| Training of personnel| 2011Q1 – Q3| Forming a team| 2011 – Q32012 – Q2| Financial plan First of all our initial cost for our company is the cost for starting it up and register it as a incorporated company and for that cost we calculate 7  000 euro. Next up is our warehouse and office with its equipment needed. For the first month we need the capital for investing in our equipment that we estimate to 8  700 euro. After that we will have cost for our rent and staff, also for our purchases and a onetime fee to our web developer and a cost for every time we need to update our website. We estimate that the web developers onetime charge would be about 10  000 euro. Our rent will be 1  000 euro with a down payment for 3 months. Also we have a OTC for the officer and warehouse for 500 euro. That would mean that our total initial cost would be 29  200 â‚ ¬ and we count with a big miscalculation so we would say 30  000 â‚ ¬ as initial cost. Our monthly cost will be: Rent : 1000 â‚ ¬Telecome: 40 â‚ ¬Salary: 3000â‚ ¬ for 1. 5 fulltime employee Utilities: 500 â‚ ¬Distribution: 500 â‚ ¬Raw Material: 50â‚ ¬/jeans +5-15â‚ ¬depending on what customer choos to add to the jeans Promotion : 2000 â‚ ¬Other expenses: 400 â‚ ¬ That would be a total of 7  500 â‚ ¬ in monthly expenses but also a additional part depending on how many jeans we manufacture Sales forecast: We think that we can start with selling 75 pair of jeans the first month, meaning 2,5 jeans per day. And then we count with an increase of 10 % per month. Our price range on the jeans will be 120 – 200 â‚ ¬ and we have counted with an average price on 140 â‚ ¬ per pair of jeans We count with an increase in sales as soon as our website is up and running and getting some regular visitors and that they spread the word. Also it will take some time for our promotion and marketing to get effective What we would like to offer our investors are 20% of the shares in our company for the price of 15  000 â‚ ¬, the rest we would make up as a loan from the bank with a low mortgage and try to pay only the interest. Bibliography Melkersson, Erik (01-04-2011). Skraddarsydd e-handel pa frammarsch, www. hd. se. Avaible at: http://hd. se/ekonomi/2011/04/02/skraddarsydd-e-handel-pa/ [13-10-2011] Willebrand, Peter (16-08-2007). Jeansjattarna haller greppet om svenskarna, www. resume. se. Avaible at: http://www. resume. se/nyheter/2007/08/16/jeansjattarna-haller-grepp/index. xml [10-10-2011] Habit. se (17-12-2009). Jeansmarknaden tappar fart, Habit. se. Avaible at: http://www. habit. se/iuware. aspx? pageid=1780ssoid=112504[12-10-2011] Pavarini, Maria (07-05-2010). DIESEL NAMES NEW CEO, RESTRUCTURES ONLY THE BRAVE, www. sportswearnet. com. Avaible at: http://www. sportswearnet. com/businessnews/pages/protected/DIESEL- ­? NAMES- ­? NEW- ­? CEO- ­? RESTRUCTURES- ­? ONLY- ­? THE- ­? BRAVE_2503. html [12-10-2011] Essays. cc (u. d). External Factors Affecting A Business, www. essays. cc. Avaible at: http://www. essays. cc/free_essays/b2/utv218. shtml [09-10-2011] Traveldocs. com (u. d). The Swedish economy, www. traveldocs. com. Avaible at: http://www. essays. cc/free_essays/b2/utv218. shtm [07-10-2011] How to cite Diesel Business Plan, Papers

John and Laura Essay Example For Students

John and Laura Essay This feeling of the uncanny is the most distinct and explicit. It is the feeling of somehow knowing the unknowable; bearing information that, by all logical explanations, should not be available to us. It seems that John also has this premonition because he runs out of the house with no warning. Once outside, he runs immediately to the location of his daughter without any outside implication of where she might be. Again, he seems to somehow know the unknowable. The next occurrence of the uncanny is the Venice restaurant when Laura first meets the two elderly sisters. Before the interaction, the viewer can tell that John is sensing something, or that he is especially unsettled by the two women. Again here it is not clearly spelled out that he is have a psychic connection, because it could be read that he just noticed the women staring at him. This is another essential element of the uncanny. It must be rooted in the sense of reality. In Tzvetan Todorovs study on the fantastic in literature, he outlined that the implied reality of a situation is what separates the uncanny from the fantastic or the marvelous. In works that belong to this genre, events are related which may be readily accounted for by the laws of reason, but which are, in one way or another, incredible, extraordinary, shocking, singular, disturbing or unexpected, and which thereby provoke in the character and in the reader a reaction similar to that which works of the fantastic have made familiar. 3 As Laura follows the sisters into the bathroom, the audience sees that they are holding hands. This offers ideas of incest and homosexuality, both uncanny. But this is rooted in logic quickly as the viewer realizes that one of the sisters is blind. The blind sister then proceeds to tell Laura that she has had a vision of her deceased daughter sitting between her and John at the restaurant. This is uncanny because we are presented with a reversal of what is common. The blind woman here is the one with the vision. It is made especially potent by the temporary blinding of the other sister. The motif of the blind with sight and the sighted unable to see repeats itself throughout the film. This scene also exemplifies much of the important symbolism in the film. The main goal of the symbolism in this film is to represent Johns repression of the death of his daughter and the turmoil that this causes in his unconscious. Freud believed that the arousal of any type of fear or anxiety was caused by the recurrence of something repressed. Uncanny is in reality nothing new or alien, but something which is familiar and old-established in the mind and which has become alienated from it only through the process of repression. In this sense, Johns entire journey through the film can be seen as uncanny. In John Izods analysis of Dont Look Now he draws a specific connection between glass and/or water to the unconscious. He says Its nature as a medium alien to, but not absolutely impenetrable by humankind makes it a ready surrogate for the unconscious. 4 This connection becomes apparent in the scene with the women in the bathroom. The blind sister, Heather, seems to look directly at Laura, but only through the reflection in the mirror. She then proceeds to describe her psychic vision of Christine. The viewer watches this all in the mirror, from behind glass. This implies that Heather has easy access to her unconscious and, in turn, to psychic abilities. John, who the viewer also recognizes through his earlier premonition as having some sort of psychic ability, is much less likely to connect with his unconscious. This is why he is rarely portrayed through glass or water. Even when his daughter was drowning, he hesitates for quite some time before going under the water. He stares almost knowingly into the water, with a look of terror on his face. This illustrates his repression of his daughters death and his ignorance of his unconscious. .u91a87bf9a2e1adffbee50d1450847df7 , .u91a87bf9a2e1adffbee50d1450847df7 .postImageUrl , .u91a87bf9a2e1adffbee50d1450847df7 .centered-text-area { min-height: 80px; position: relative; } .u91a87bf9a2e1adffbee50d1450847df7 , .u91a87bf9a2e1adffbee50d1450847df7:hover , .u91a87bf9a2e1adffbee50d1450847df7:visited , .u91a87bf9a2e1adffbee50d1450847df7:active { border:0!important; } .u91a87bf9a2e1adffbee50d1450847df7 .clearfix:after { content: ""; display: table; clear: both; } .u91a87bf9a2e1adffbee50d1450847df7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u91a87bf9a2e1adffbee50d1450847df7:active , .u91a87bf9a2e1adffbee50d1450847df7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u91a87bf9a2e1adffbee50d1450847df7 .centered-text-area { width: 100%; position: relative ; } .u91a87bf9a2e1adffbee50d1450847df7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u91a87bf9a2e1adffbee50d1450847df7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u91a87bf9a2e1adffbee50d1450847df7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u91a87bf9a2e1adffbee50d1450847df7:hover .ctaButton { background-color: #34495E!important; } .u91a87bf9a2e1adffbee50d1450847df7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u91a87bf9a2e1adffbee50d1450847df7 .u91a87bf9a2e1adffbee50d1450847df7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u91a87bf9a2e1adffbee50d1450847df7:after { content: ""; display: block; clear: both; } READ: Film Overview - Sugar Cane Alley EssayAs Laura talks with the women in the bathroom, John stares out a window into the water and has a flashback about he and his wife leaving their home in England. Instead of fading back to John, the flashback fades into a close-up of heathers blind eyes staring out at the viewer. This is uncanny because it disrupts the linear processes of narrative that would logically return us to John. It can be viewed as a violation of the mind or a disruption of the self, because as the viewer is shown this flashback, it is aligned specifically with John. We are seeing what he is seeing, or thinking in his mind. Being confronted with Heathers image before we resolve the vision with John can clearly be viewed as an invasion. Like the majority of Freuds theories, he believed that the infantile and childhood state is crucial to ones development of fears and feelings of the uncanny. He believes that it is at this point that one is most in touch with their own unconscious. Not coincidentally, Roeg presents the viewer with almost an exact analogy of this idea in the film. After Laura faints in the restaurant, John goes to check on her and finds her in a room with a large window. On the other side of the window is a large group of children playing. If one is to read the symbolism of glass and water as the passage to the unconscious then this scene wholly supports Freuds statements about infancy, the uncanny, and the unconscious. On the one side of the glass, the side that John not only cant get to, but in fact completely ignores, is children, the embodiment of the unconscious. On the other side of the glass is John and Laura, but Laura does not ignore what is on the other side of the glass. She plays with and watches the children through the glass. This is further subtle hints at Johns refusal to confront his own unconscious.

Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Example For Students

Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Weakness in corporate administration and deficiency of transparence are considered causes of the Asiatic fiscal crisis. ( Wan et al 2010 ) . The corporate dirts happened in the early 2000s urged regulators around the universe to accommodate the medical specialty to unwellness of the planetary fiscal stableness by institute CG reforms. For case, the Combined Code and the Sarbanes-Oxley Act were so introduced and enacted in UK and US severally. As an international fiscal and concern hub, Hong Kong is bound to take its portion of the sweeping impact of the Asiatic fiscal crisis and the dirts. Hong Kong Stock Exchange determined to present the codification of CG effectual from 2005, with similar commissariats on fiscal revelations in the universe. Most of the surveies utilizing US and UK informations indicated that the quality of corporate administration patterns has improved when houses comply with the commissariats of the codification. A study conducted by a research squad headed by Pr ofessor Stephen Cheung in Hong Kong generated a consistent consequence with those surveies ; it indicated that the CG criterion of Hong Kong listed houses had been improved evidently in 2005. We will write a custom essay on Weakness In Corporate Governance And Lack Of Transparency Accounting specifically for you for only $16.38 $13.9/page Order now 2.1.3. Earning Management While regulators aware the issues about CG after the dirts, the assurance of investors around the universe who rely on the reported net incomes on the fiscal statement to do their investing determinations have been significantly shaken. Net incomes is ever the most important index to measure how a house performs. EM refers to use of a house s net incomes through direct or indirect accounting methods to accomplish a coveted degree and that does non reflect the economic world to misdirect FS users about the corporate public presentation or deriving self-interest. In short, the patterns of EM deter the credibleness of fiscal coverage. There is dozenss of empirical researches grounds that good CG better the transparence of the quality fiscal coverage which provides more decision-useful information to investors irrespective of the geographical location of the listed company. Some of GCG mechanisms include the being of independent board of managers, audit commission, no CEO dichotomy, no T op Share ( commanding stockholder ) , and stockholder s alliance in order to confront commanding stockholder. ( Werner R. Murhadi 2009 ) . 2.1.4. The alone characteristics of Hong Kong Firms. A planetary codification of CG should non be applied as a criterion among the universe attributed to the alone scenes of each legal power. It is of import for regulators and analysts to understand the unique characteristics and regional conditions affect the inducement of pull offing net incomes and the coverage quality. Therefore, Most of the researches have done to look into the relationship between the CG patterns and EM with US informations, merely a few O f them analyses about the issues in other parts. An premise that a same consequence will be concluded when analysing HK information is dubious. The widely acknowledged household ownership concentration feature of HK listed houses is still considered as the major subscriber of the failure of CG even after the debut of the codification. See the ballot use done by PCCW and the matter of Citic Pacific in 2009. 2.2 Literature reappraisal The research paper which examine whether the revelation of Corporate Governance Structures affect the market rating of net incomes surprises and houses net incomes direction, Jui-Chin Chang and Huey-Lian Sun ( 2010 ) , suggested that the effectivity of corporate administration in supervising net incomes direction is improved after the mandated revelation. This determination is consistent with the consequence of the research on CG and net incomes prognosiss accuracy which supported that it is effectual to heighten the quality of fiscal revelation by revising the Malayan Code on Corporate Governance to promote public companies to implement good administration patterns. ( Ahmad-Zaluki et al 2010 ) . However, Davies and Schlitzer ( 2008 ) in their paper raised the inquiry about the practicality of an international one size fits all corporate administration codification of best pattern and the consequence of the paper implied that the credence of a planetary corporate administration codification is limited due to the versions in the concern environment. Ching, M.L.K. et Al. ( 2002 ) in their research contended that CG mechanisms and monitoring and inadvertence activities will impact the usage of EM, and the importance of these factors varies across houses and national legal powers. Because CG, the legal environment, and monitoring activities are far different in Hong Kong than in the U.S. , research surveies utilizing American informations have limited relevancy for HK. .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c .postImageUrl , .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { min-height: 80px; position: relative; } .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c:hover , .ucebeb106c97a28e623ed2c71eb01b70c:visited , .ucebeb106c97a28e623ed2c71eb01b70c:active { border:0!important; } .ucebeb106c97a28e623ed2c71eb01b70c .clearfix:after { content: ""; display: table; clear: both; } .ucebeb106c97a28e623ed2c71eb01b70c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucebeb106c97a28e623ed2c71eb01b70c:active , .ucebeb106c97a28e623ed2c71eb01b70c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { width: 100%; position: relative ; } .ucebeb106c97a28e623ed2c71eb01b70c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucebeb106c97a28e623ed2c71eb01b70c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucebeb106c97a28e623ed2c71eb01b70c:hover .ctaButton { background-color: #34495E!important; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucebeb106c97a28e623ed2c71eb01b70c .ucebeb106c97a28e623ed2c71eb01b70c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c:after { content: ""; display: block; clear: both; } READ: Foreign Direct Investment in China EssayA big proportion of HK listed houses are controlled by households. When most of the consequences of empirical researches supported the positive association between the CG mechanism and houses net incomes quality, the alone characteristics of Hong Kong is non being considered in those researches. A rare research done by Jaggi, B. , et Al. ( 2009 ) used samples before the acceptance of codification of corporate administration and happen that a higher proportion of independent corporate boards of HK houses is associated with more effectual monitoring to restrain EM by discouraging directors from pull stringsing the reported net incomes ; therefore the net incomes quality is expected to be high despite differences in institutional environments. However, it is non the instance of which the houses are family-controlled, either through ownership concentration or the presence of household members on corporate boards. 2.3 Objective While infinite surveies have already done with informations of parts other than HK about the association between CG and EM, some of them have besides emphasized on the individuality of household ownership concentration in Asiatic parts. This survey is done for the intent of measuring the effectivity of the Code of Corporate Governance Practices effectual from 2005 on cut downing EM patterns and bettering net incomes quality of HK Firms. Focus on the singularity of the Hong Kong Firms ownership construction to look into whether compulsory revelation of corporate administration structures improves the quality of fiscal information of Hong Kong family-controlled houses. 2.4 Statement of hypothesis 2.4.1 Indentifying Corporate administration The research generated by Dey, ( 2008 ) examined that different states have different corporate administration construction. She considered 12 variables of corporate administration to mensurate different corporate administration construction, such as the effectivity of the audit commission and dichotomy of CEOs and so on. To find corporate administration, we would utilize five variables including a majority-independent audit commission, a majority-independent board, fiscal professional holding sufficient accounting experience on the commission, large 4 hearers and the separation CEO and chair place. 2.4.2 Audit commission and gaining quality Harmonizing to Hong Kong Exchange and glade limited ( HKEX ) , after the acceptance of codification of corporate administration effectual that is in 2005, it is a must for Hong Kong listed companies to set up an audit commission, consisting non-executive manager ( NED ) and holding at least three members. Based on the research of Bedard, and Courteau ( 2001 ) , the higher the per centum of independent non-executive manager that are non directors in other houses, the higher the earning quality is. Therefore, the hypothesis we develop should be: H1: There is positive relationship between the being of a majority-independent audit commission and gaining quality after the codification 2.4.3. Independent board of manager and earning direction Harmonizing to Liu and Lu ( 2007 ) , they found that when fixing fiscal statement, the board of manager can assist to supervise and forestall commanding stockholder as this act may do harm to the other stockholder. Besides, the Hong Kong boards of manager were by codification at least three NED members every bit good. H2: There is positive relationship between the proportion of Independent non-executive managers on the board and gaining quality after the codification. 2.4.4. CEO dichotomy and earning direction Harmonizing to R. Murhadi, Werner. Dr ( 2009 ) , he found that if there is any occupation dichotomy, it was less effectual and strongly act upon higher degree of discretional accrual. Anderson et Al. ( 2003 ) found that net incomes informativeness is positively associated with houses holding separated CEO and chair places H3: The being of CEO dichotomy positively influences the degree of net incomes direction after the codification. 2.4.4 Large 4 hearers and gaining direction The old research done by Klein ( 2003 ) found that Large 4 hearers may switch some of their duty of supervising fiscal describing to houses audit commissions after SOX. Therefore, there may be difference between discretional accumulations and Big 4 hearer in the before period of SOX. .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2 .postImageUrl , .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { min-height: 80px; position: relative; } .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2:hover , .u502be8422ade5f74a979e785b6f6c6b2:visited , .u502be8422ade5f74a979e785b6f6c6b2:active { border:0!important; } .u502be8422ade5f74a979e785b6f6c6b2 .clearfix:after { content: ""; display: table; clear: both; } .u502be8422ade5f74a979e785b6f6c6b2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u502be8422ade5f74a979e785b6f6c6b2:active , .u502be8422ade5f74a979e785b6f6c6b2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { width: 100%; position: relative ; } .u502be8422ade5f74a979e785b6f6c6b2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u502be8422ade5f74a979e785b6f6c6b2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u502be8422ade5f74a979e785b6f6c6b2:hover .ctaButton { background-color: #34495E!important; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u502be8422ade5f74a979e785b6f6c6b2 .u502be8422ade5f74a979e785b6f6c6b2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2:after { content: ""; display: block; clear: both; } READ: The Human Rights Issue of Guantanamo Bay EssayH4: There is a negative relation between gaining direction and proportion of Large 4 hearers after the codification. 2.4.5 Experts in audit commission and gaining direction The Code in Hong Kong required that among the three members, it should include at least an independent NED with sufficient and appropriate fiscal experience. Xie, Davison, and DaDalt ( 2003 ) use pre-SOX samples to look into that audit commission members holding fiscal experience/background negatively influence discretional accumulations. H5: There is a negative relation between discretional accumulations and the existent of fiscal experts on audit commissions after the codification. 2.4.6. household control and gaining direction Due to the different outlooks sing the consequence of household control on net incomes direction, Jaggi-Leung usage pre-code sample to demo that an addition in the proportion of outside managers to beef up board monitoring is improbable to be effectual in family-controlled houses. The per centum of NED on the board to a entire figure of managers is counted 20 % as cut-off point. H6: There is a negative relation between the existent of household ownership control and net incomes quality after the codification. 3.Methodology 3.1 Sample aggregation It is to seek the WiseNews Database and HKEX website to roll up the informations for all Hong Kong Listed Firms in all industry for old ages before and after acceptance of codification which is accounting period of 2004-2005 and 2005-2006 severally. 3.2 Research Design By utilizing the fiscal informations examined from the above database, it is decided to research all houses excepting Bankss, insurance and trusts companies as they manage gaining obtaining different inducements and chances. ( Peasnell et al, 2000 ) For proving net incomes direction, Dechow et al. , 1995 suggested to utilize modified Joness theoretical account to mensurate discretional accumulations. However, based on Kothari, Leone and Wasley ( 2005 ) , in add-on to the modified theoretical account, they use return on assets as one of variable so as to gauge accumulations more accurately. It is cross-sectional arrested development by utilizing two-digit SIC codification, so happen out the estimated coefficient by the undermentioned expression: ( Entire discretional accumulation ) TACCjt = AÂ µ0+ AÂ µ1 ( 1/ ATit-1 ) + AÂ µ2 ( DSale/ATit-1 ) + AÂ µ3 ( PPE/ ATit-1 ) + AÂ µ4 ROAit-1 ( 1 ) Then, NON-ACCjt = ?1 ( 1/ATjt-1 ) + ?2 ( DSalesjt DRECjt ) /ATjt-1 +?3 ( PPE/ATjt-1 ) +?4 ROAjt ( 2 ) Then, ciphering the discretional accrual by utilizing the undermentioned expression, DACCjt = TACCjt NON-ACCjt ( 3 ) Using the arrested development theoretical account to ciphering the information before and after the codification of corporate administration, DACCit = p 0 + AÂ §1 Auditindep + AÂ §2 BdIndep + AÂ §3 AccExp + AÂ §4 CEODua + AÂ §5 Big 4 + AÂ §FAMOWN ( 4 ) Where: ROA = the ratio of net income to entire assets FAMOWN = 1 if proportion of household members divided by entire figure manager is greater than 20 % , 0 for other than this instance. BdIndep: The figure of independent board managers calculated by the no. of board members AuditIndep: The figure of independent audit commission members calculated by the no. of audit commission members AccExp: 1 for holding fiscal professional experience and 0 for none and divided by the no. of audit commission members Large 4: It is an index of the Big 4 hearers. It is one if the house was Large 4 accounting houses client and it is zero if non. CEODua: it may be 1 when CEO is the house s manager of the board, 0 when it is non the instance. 4. Time agenda Time Action January Complete the background of the job and aims Research information for methodological analysis 1st 11th February Finish Methodology Collect informations by utilizing package i.e. Excel 12th 28th February Solve the jobs that will meet during the procedure of roll uping informations, such as, uncertainness about any informations Analyze informations and do consequence of the analysis March Write treatments Interpret the informations what we find Finish recommendations, decisions, sum-up of the undertaking 1 4th April Complete the bill of exchange to supervisor 5 28th April Complete the mention lists Review and proofread the grammar, organisation, format of undertaking Amend some parts based on remarks of supervisors