Partnership Analysis Implementation Microsoft and Intel

The coordinated effort among Microsoft and Intel is one of the most rewarding business organizations over the most recent twenty years. The connection between the two organizations was exceptionally helpful in light of the kind of items that the organizations produce (Ungson, 2008). Microsoft is the biggest maker of PC programming while Intel is perhaps the biggest producer of PC CPUs and electronic chips (Rainer, 2010).Advertising We will compose a custom research paper test on Partnership Analysis Implementation: Microsoft and Intel explicitly for you for just $16.05 $11/page Learn More The working framework from Microsoft has been instrumental in upgrading a minimal effort of calculation. Microsoft needed to discover a colleague that would help in understanding its vision of giving individuals an ease of calculation. Intel is generally known for delivering moderate PC equipment and accordingly the organization turned into a perfect accomplice for Microsoft (Ungson, 2008). The orga nization among Microsoft and Intel has been fruitful due to the items that the two organizations produce. The items created by the two organizations supplement each other in light of the fact that they are sold as single bundle. Intel produces CPUs and other PC equipment while Microsoft produces the product that is expected to run the equipment (Schooley, 2007). PC equipment can not work without programming and the other way around. This paper will examine the justification behind between hierarchical organizations in industry data frameworks and how the frameworks are utilized to characterize and bolster associations. Microsoft has the most elevated stake in its organization with Intel and it is assessed that the association has a market capitalization of $400 billion (Ungson, 2008). It is this effective association that pulled in IBM to pick the two organizations when it propelled its first PC. This isn't to imply that there were no different organizations that would have given th e truly necessary programming and CPUs. Microsoft has been confronting a great deal of rivalry from the Digital Research Company for quite a while. Microsoft and Intel have kept on ruling their separate enterprises because of their relationship with IBM (Ungson, 2008). The need to rule the PC business was the method of reasoning behind the association among Microsoft and Intel. The association among Microsoft and Intel has been encountering a few difficulties as of late on the grounds that clients have been hesitant in tolerating Microsoft items (Ungson, 2008). The two organizations began with some powerless advancements yet got more grounded after the associations. Microsoft has for a long time been censured for its hostile business tactics.Advertising Looking for examine paper on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More There are allegations from various quarters that Microsoft has been mishandling its res training infrastructure power (Waters, 2007). The association among Microsoft and Intel was normally alluded to as Wintel since Windows could just run Intel CPUs. It is this sort of syndication that empowered the two organizations to appreciate a great deal of benefits (Waters, 2007). The clients had no choice however to buy PC items delivered by the two organizations. It is this sort of advantages that made this association to be effective. The two organizations team up as far as deals, administrations and building frameworks which make it vital for the organizations to have a between authoritative association in industry data frameworks (Truman, 2000). Microsoft and Intel work together to give IT answers for their clients. The organizations have joint guides and other coordinated highlights that legitimize their need to accomplice in industry data frameworks (Truman, 2000). Microsoft and Intel have a goal of giving the most important and successful IT foundation for clients (Truma n, 2000). This can not be accomplished without having an association in industry data frameworks. The need to give quick and proficient programming to clients is the explanation for Microsoft’s choice to collaborate with Intel particularly with regards to industry data frameworks (Schooley, 2007). Between hierarchical organizations in industry data frameworks have gotten extremely basic in present day business. Microsoft works in an extremely serious condition that expects organizations to have dependable, adaptable and effective data frameworks (Ungson, 2008). Associations that are in a business organization need to relate such that benefits clients and the organizations in question (Murphy, 2008). This must be accomplished through a between hierarchical framework. The association among Microsoft and Intel has been characterized and upheld in an incredible manner by the between hierarchical framework. Microsoft and Intel are connected in the market since they rely upon one a nother to sell their items (Truman, 2000). Microsoft and Intel have profited in an extraordinary manner through the between authoritative framework in light of the fact that the association improved correspondence between the two companies.Advertising We will compose a custom research paper test on Partnership Analysis Implementation: Microsoft and Intel explicitly for you for just $16.05 $11/page Learn More The organizations can give the best administrations to their customers and clients due to the effectiveness presented by the between hierarchical framework (Waters, 2007). Between hierarchical frameworks are extremely instrumental in supporting business associations between two associations (Murphy, 2008). The association among Microsoft and Intel has been the most worthwhile one lately in view of a between authoritative framework. A between hierarchical framework improves flexibly chain the executives which is basic in any sort of business association. Organizations that are in an association require an effective correspondence arrange that guarantees that customers and clients get items and administrations inside the necessary time. The conveyance of items and administrations to clients by two organizations that are in an association requires an interconnected correspondence arrange (Khosrowpour, 2006). Computerization is one the key components of a between authoritative framework that guarantees quick and proficient help conveyance. Aside from making benefits, the other goal of the association among Microsoft and Intel is quality help conveyance. A between hierarchical data framework acquires productivity gracefully chain the executives (Jones, 1998). Between authoritative frameworks encourage a trade of innovation between two organizations (Dye, 2008). This is inescapable in light of the fact that a between hierarchical framework can not be run without innovation. PC programs and the web are typically used to encourage correspondence between two organi zations. Information stockpiling and translation is a piece of a business organization and must be proficient using current data frameworks (Dye, 2004). The way toward sending and accepting messages is significant in a business association and in this manner the utilization of clever innovations benefits the two organizations. Microsoft and Intel utilize new innovations in their between authoritative frameworks which are of incredible advantage to the two organizations. The revelations made by one organization in a between hierarchical framework are regularly shared by accomplices and this empowers the fashioners in the two organizations to think of new innovations that can improve the framework (Frambach, 2002).Advertising Searching for investigate paper on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Find out More The advances utilized in between authoritative frameworks characterize and bolster business associations (Frambach, 2002). Microsoft and Intel have profited in an extraordinary manner from their association on account of a wide scope of advancements that the two organizations share in their between authoritative framework. Between hierarchical frameworks bring the intensity of numbers that makes associations inside a business organization to be serious (Eom, 2005). Each market requires a solid rivalry and between hierarchical frameworks that give the truly necessary seriousness. Business associations with successful between authoritative frameworks are effective with regards to support conveyance and flexibly chain the executives (Dye, 2008). The numerous favorable circumstances that are offered by between authoritative frameworks urge different associations to shape such organizations (Eom, 2005). All together for the overall population to appreciate better administrations and costs , the market must have a solid rivalry. Organizations can possibly concoct better items and administrations if there is rivalry inside the market (Dye, 2008). The association among Microsoft and Intel empowered the organizations to stay important in a serious market for quite a while. Organizations, for example, Motorola, Linux, and Digital Research had to go into between authoritative framework associations for them to find Microsoft and Intel (D’Amours, 1999). Worldwide correspondence is extremely fundamental in present day business associations and this must be encouraged by between hierarchical framework organizations (Chwelos, 2001). Microsoft and Intel have a between hierarchical framework at the worldwide level that empowers them to expand their profitability since they take in new strategies from one another. A between hierarchical framework with a more extensive correspondence arrange has the ability to offer types of assistance and items to clients over the world (C handrashekar, 1999). A worldwide correspondence arrange requires a great deal of assets to be actualized and just stable organizations like Microsoft and Intel are in a decent situation to do that. Between hierarchical frameworks empower the organizations required to diminish their business dangers. A between hierarchical framework has the ability to screen all business angles which guarantees that operational, money related and dangers

The Growth Of A Nation Canada Essay free essay sample

The Growth Of A State: Canada Essay, Research Paper Canada advanced into a state during the eighteenth and nineteenth hundreds of years. Numerous components were responsible to this modification which incorporates the Loyalists movement North and of class the Constitutional Acts of 1791and 1867. There were cardinal individuals and faces during this turn of events, the Crown, the American Revolution, the Loyalists of Upper Canada, the francophones of Lower Canada and the Radicals liable for the 1837 uprisings were the most powerful. The Crown made numerous regional and political adjustments during the eighteenth and nineteenth hundreds of years due to the ever changing and turning populace in Canada, everybody from Loyalists to the First Nations were influenced. Followers and the adjustments that were made as a result of their inflow to British North America: Followers are characterized as American pilgrims of changed social foundations that bolstered the British reason during the American Revolution1. In light of the Revolution, numerous British Loyalists from the previous 13 Colonies in the United States climbed to introduce twenty-four hours Canada to keep their British way of life. We will compose a custom article test on The Growth Of A Nation Canada Essay or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The head moving edges of Loyalists moved north right away after the American Revolution in 1783 and 1784. More than 30 000 of these individuals settled the Maritime Provinces. The Loyalists overwhelmed the old populace of 20 000 Americans and French, and in 1784 New Brunswick and Cape Breton were made to cover with the inflow. Around 2000 moved into present twenty-four hours Quebec and 7500 settled Ontario. The herd of Loyalists gave the part its first huge populace and prompted the innovative action of a different state, Upper Canada, in 1791. Followers were instrumental in set uping instructive, profound, cultural and legislative foundations. The effect made by the Loyalists has made a changeless inclination on present day Canada. Acquiring certain traditionalism, we Canadians appear to incline toward # 8220 ; improvement # 8221 ; to # 8220 ; transformation # 8221 ; with regards to specialists changes and in today # 8217 ; s society all in all. The uprisings held in Canada in 1837 neer had about each piece enormous of an effect as the Revolution did in the United States. A representation of a particular Loyalist who had an of import effect in Canadian history is Egerton Ryerson. Ryerson was a prima figure in nineteenth century Ontario guidance and political relations. He was naturally introduced to an all around regarded Anglican, Loyalist family unit, yet was changed over and appointed in 1827 in the Methodist Episcopal Church. Ryerson first got known in Upper Canadian political relations in 1826 when he drove an assault on the premises and opportunities of the Church of England. The Church of England professed to be the official church of the settlement, and sole donee of the ministry state armies. Ryerson rose as the taking Methodist representative and a significant figure in the Reform cause.2 During the Rebellions of 1837, Ryerson was in England however utilized his impact to restrict Mackenzie # 8217 ; s radical principle and savage techniques. During the 1840s he proceeded with his dynamic capacity in political relations yet turned in an alternate way. He started to back up Govoner Charles Metcalf against Robert Baldwin and Lafontaine in 1844. He seemed to hold joined the Tories, the individuals he had contradicted for around 20 mature ages. Other than in 1844 he was designated administrator of guidance for Canada West, go oning in this office until resigning in 1876. Ryerson arrived at another level of significance in the School Act of 1871, Ontario increased an expert essential and auxiliary educational system dependent on this demonstration. All through the class of his calling, he composed numerous booklets and writings, each piece great as a few plants on the historical backdrop of the express an of import personal history. This is only one outline of an effect Thursday at a Loyalist had on current and pre-Constitutional Canada. The Constitutional Act of 1791 was the individual biggest occasion that took topographic point in light of the Loyalists movement. The Bill was set up by William Wyndham Grenville to ensure the advancement of British parliamentary foundations in the region administered by the Quebec Act of 1774. Orchestrating to Grenville, the Bill # 8217 ; s general goal was to ingest every settlement # 8217 ; s basic law to that of Britain. The Constitutional Act had four boss goals: # 8220 ; to vouch indistinguishable rights and benefits from were delighted in by steadfast themes somewhere else in North America ; to facilitate the heap on the majestic exchequer by permitting frontier gatherings the option to force income improvements with which to pay for nearby thoughtful and lawful removals ; to warrant the regional division of the territory of Quebec and the innovative movement of isolated common authoritative get together ; and to keep and hamburger up the obligations of political reliance by redressing recognized protected failings of old pilgrim governments. # 8221 ; 3 Although this demonstration briefly improved life in the settlements, and satisfied a cluster of Loyalists, numerous Historians have considered the Act # 8217 ; s inability to make mindful specialists and its circulation of financial powers for the delegated gatherings as the underlying foundations of the political employments in the mid nineteenth century. Official, Legislative Council and delegated Governors of the Canadas: The Constitutional Act of 1791 was an unmistakable reaction by London to the American Revolution. The Act supplanted Quebec by two conditions of Upper and Lower Canada. The western territory of Upper Canada was English-talking and got English law and foundations. It would go the cutting edge province of Ontario. The eastern and primarily French-talking territory of Lower Canada, the current Quebec, kept seigneurial term of office, Gallic law, and the benefits of the Catholic Church conceded by the Quebec Act. A lieutenant senator was built up in every one of the states, with an official gathering to move as an upper house, and a delegate get together. The nominative official committee was selected by the senator, whose obligation was to the British Colonial Office rather than to the individuals or their elective delegates. Consequently, there was delegate specialists, yet without the official chamber being mindful to the get together. The Church of England was to tie the settlements all the more ardently to Britain. Similarly great the Seigneurial System was for acceptable annihilated in Canada East.4 In all these political adjustments, ( for example the Legislative Council ) , that were welcomed on by the Constitutional Act were non straight responsible to the residents of the Canadas or to the chosen get together, however to the Crown. This was completely done by the Crown, in the Crown # 8217 ; s best inclusion. It assumed control over a hundred mature ages of paperss, approaches and Acts of the Apostless to do Canada an autonomous state. There was no unrest intruding on our connections to Britain, in truth we are still bit of the Commonwealth. Our various express completely started to meet up more than 200 mature ages back with Reformers, Radicals and Loyalists each wanting Canada molded in an alternate way. As a result of what the Crown needed and on account of what the free heads in Canada wanted is the means by which we got where we are today. We are a condition of advancement, we are the most grounded state known to man due to the individuals and occasions that started painting our states colourss such a long time ago. 1. Canadian Encyclopedia, The, McClelland and Stewart Inc. , Toronto, 2000. 2. Thoughtless, J.M.S. , Canada, A Story of Challenge, T.H. Best, Toronto, 1970. 3. Reid, J.H. Stewart, A Source-book of Canadian History, Longmans Canada Ltd. , Toronto, 1967.

Sample on Price Floor in Fast Food Employees

Sample on Price Floor in Fast Food Employees A Price Floor in Fast Food Employees Dec 21, 2018 in Economics A Price Floor in the Fast Food Service A price floor is a situation where price of a service or a good in the market cannot go lower than the regulated floor. In terms of minimum wage, this is the least possible an employee may receive. In most cases, minimum wage law is known to affect new workers, unskilled employee and employers. A literal example is that when someone drops something on the floor, it cannot go lower than the floor as it will hit and apparently stop. In the case of the protesting fast food employees, this is not a binding price floor, it is non-binding. In this case, fast food employees are the suppliers while the multi-national corporations that offer employment to them are the consumers. Raising the minimum wage to $15 is above the current equilibrium minimum wage. More employees will be willing to supply more of their labor; in contrast the multi-national corporations will not be willing to employ more workers.

Rhetorical Analysis Of John F. Kennedy s Inaugural...

NOT PRIDE BUT FREEDOM: Rhetorical Analysis of John F. Kennedy’s Inaugural Address Tanner A. Woody Anderson University On January 20, 1961, John Fitzgerald Kennedy delivered a speech with a backdrop of snow and a twenty-degree wind blowing in his face in Washington D.C. In his speech, he starts off with saying that his victory is not for a party but it is for freedom. At the climax of his speech, JFK delivers a call to action which is also the most well-known line from his speech: â€Å"†¦ask not what your country can do for you, but ask what you can do for your country.† Following that extraordinary remark, he extends that call to the world by asking what they can all do together for the freedom of the world. Type, Purpose, and Audience This speech was not just a ceremonial speech, it also played the praise and blame game with Russia and also casted a vision for America and the role that it would play in the world. After the majority of the speech was finished, Kennedy stated that â€Å"all this will not be finished in the first one hundred days. Nor will it be finished in the first one thousand days, nor in the life of this Administration, nor even perhaps in our lifetime on this planet. But let us begin,† to see a world where peace is prominent (Line 21). â€Å"Kennedy placed special emphasis on his role as the voice of a new generation, a group with exceptional values and qualities,† confirming that this speech would set the pace and the tone for his PresidencyShow MoreRelatedRhetorical Analysis Of John F. Kennedy s Inaugural Address971 Words   |  4 PagesA Rhetorical Analysis of John F. Kennedy’s Inaugural Address By 1961, The United States of America was struggling with racial tension and social inequalities, while fighting communism internationally and protecting the public from the weapons and devices of our adversaries abroad. Confusion and fear had invaded the minds of the American people as the cold war neared its pinnacle; they were desperate for a strong, reassuring leader. John F. Kennedy provided this reassurance when he addressed the nationRead MoreRhetorical Analysis Of John F. Kennedy s Inaugural Address892 Words   |  4 Pagessuccessfully covey messages to their audience. John F. Kennedy’s Inaugural Address, Severn Cullis-Suzuki’s Address to the Plenary Session, Earth Summit and Charlie Chaplin’s Let us all unite, all provide excellent examples of a distinctive voice. Each of these distinctive voices is formed through the use of emotive language, tone, repetition and rhetorical devices. JFK’s, Inaugural address states President Kennedy’s vision and mission for his term in office. Kennedy discusses important topics such as humanRead MoreThe Inaugural Address Of John F. Kennedy1441 Words   |  6 PagesThe Pathway to Success â€Å"The Inaugural Address of John F. Kennedy is considered one of the greatest speeches in twentieth-century American public address,† says Sara Ann Mehltretter from Penn State University. The 1960s was an important time period during American history. The speech was said to motivate Americans and unite them to successfully create a powerful government. In a time of desperation, the actions that the United States government would take to help come out successful was very importantRead MoreThe Inaugural Address Of John F. Kennedy1654 Words   |  7 PagesAn Effort Closer to A Better Country â€Å"The Inaugural Address of John F. Kennedy is considered one of the greatest speeches in twentieth-century American public address,† says Sara Ann Mehltretter from Penn State University. The 1960s was an important time period during American history. The speech was said to motivate Americans and unite them to successfully create a powerful government. In a time of desperation, the actions that the United States government would take to help come out successfulRead MoreAnalysis of John F Kennedys Presidency870 Words   |  3 PagesIntroduction John F. Kennedy, the 35th president of the United States, has become one of the most famous presidents in the nations history due to his oratory skills and eloquence (Biane,2011). In this paper, we present an analysis the inaugural speech that he delivered in January 1961. Even though his Inaugural speech lasted less than fifteen minutes, the message that he saliently delivered was one that has continued to resonate in the very hearts of American citizens. The analysis An analysis of JohnRead MoreInspirational Tools Of An Inspiration Leader1531 Words   |  7 PagesPresident John F. Kennedy was sworn into office and delivered one of the most famous and remembered inaugural addresses in U.S. history. Kennedy was motivated to calm fears about the rise of Soviet power during the 1950`s. With his elaborated speech he called upon American citizens to act in support of their government. The motivation for American citizens to defend freedom and democracy introduced a challenge and an opportunity for Kennedy with his tactics for presidency. In his Inaugural Address, KennedyRead MoreSignificant Improvement : Things That I Have Learned From English 10101105 Words   |  5 Pagesstarted to now? Or have I remained the same or worse have I become a worse writer and reader? These are questions that need to be answered by a self-reflection and evaluation. One must always set goals and analyze their growth or the lack thereof. The analysis of progress helps sho w how far one has come, and it also helps the rate of improvement accelerate. Throughout this semester, I have improved my writing, reading, and critical thinking skills. I have accomplished this by effectively taking advantage

Affirmative Action Is the Wrong Action Essays - 1708 Words

Affirmative Action Is the Wrong Action The United States of America has long been a country divided by race. Hate has pervaded her existence since her conception, and now today’s society is forced to deal with those issues. Minorities have suffered at the hands of the white male majority for centuries as the social activities of the old war were brought to the new colonies, only to ferment and continue to affect the lives of all who lived within her borders. There is no doubting that this continued discrimination is a problem; however, the question arises with how to deal with it. Legislation has been passed to remedy the situation, yet has been seemingly ineffective. Affirmative action has caused problems without fulfilling its†¦show more content†¦Affirmative action is supposed to rid the country of discrimination, but in its own practices it continues that discrimination by not awarding individuals based on merit. It goes against the â€Å"American values†¦of fairness and individualism† as i t judges people on what racial group they belong to and gives benefits based on that classification (Puddington 70). Affirmative action is self-refuting in its practices, working to end discrimination by furthering it to fulfill its purposes. Using race to move away from decisions based on race is ineffective by definition. Its â€Å"inherent injustice† is inexcusable (Skrentny 20). Whenever individuals are distinguished by their race or sex, there is room allowed for racism or discrimination (Eastland 195). It is simply ludicrous to think that a plan that is flawed in theory can actually work in practice. Furthermore, counting women in the ‘disadvantaged’ group brings the number of people in the minority category to two-thirds of the population (Block 47). If legislation is made to aid two-thirds of the population, where does that leave the one-third of the population that is not disadvantaged but disadvantaged? It is not the place of the government to decide wh o shall receive benefits based on a so-called minority status. By allowing these forms they allow reverse discrimination. Even if it is put in practice to achieve better ends, the means are not justifiable. Affirmative action has failed in practice by not achieving itsShow MoreRelatedAffirmative Action Wrong or Right1100 Words   |  5 PagesAffirmative Action Wrong or Right Affirmative action is wrong and will not help solve the problems minorities face. The reason it is wrong is because its discrimination. It has no place in todays society in todays society because it does more bad than good. In addition to that most people dont enjoy the presence of affirmative action. Also, it appears that affirmative action can actually be detrimental to employees health. First of all, affirmative action is discrimination; thereRead MoreEssay on Affirmative Action1094 Words   |  5 Pagesnot obtain the position. Affirmative Action sometimes causes this because companies have to hire a certain number of minorities relative to the size of the company. This means that if there are no minority citizens available, immigrants who aren’t even US citizens can take the position. This is why Affirmative Action should be readjusted, because it is helping immigrants instead of the people it was meant for, American citizens. The fact is that the current Affirmative Action plan is helping immigrantsRead More Two Views of Affirmative Action Essay1498 Words   |  6 PagesTwo Views of Affirmative Action We hold these truths to be self-evident, that all men are created equal†¦. Even before it became a nation, America was heralded as a land of equality. Thomas Jeffersons statement begs more than a few questions, one of which is: How can we ensure equality to everyone? Beginning in the late 1960s, the federal government provided an answer to this question in the form of affirmative action. In recent years, many people have called this policy into question. InterestinglyRead MoreAffirmative Action : What s The Right Thing?1320 Words   |  6 Pages2016 Final Paper – Arguing Against Affirmative Action Affirmative action is a rather complicated subject that is packed with nuance. It can be difficult to fully assess whether affirmative action is a good thing when discussing it in terms of what is just and what is unjust. Professor Michael J. Sandel argues in favor of affirmative action. However, the arguments he uses when presenting his case are not particularly strong. In the â€Å"Arguing Affirmative Action† section of his book, Justice: What’sRead MoreAffirmative Action On The Workplace1422 Words   |  6 PagesAffirmative Action in the Workplace Affirmative action for many years has been viciously misinterpreted by many employers and managers that hire new employees. Affirmative action was designed to eliminate any discrimination among qualified employees that were competing for a job. However, in recent years it has backfired and created an entirely new discrimination. This problem arises when companies are told to meet a certain quota for each different race and gender no matter what the circumstancesRead MoreEssay on Affirmative Action is Discrimination1075 Words   |  5 PagesAffirmative action is wrong and will not help solve the problems minorities face.nbsp; The reason it is wrong is because its discrimination.nbsp; It has no place in todays society in todays society because it does more bad than good.nbsp; In addition to that most people dont enjoy the presence of affirmative action.nbsp; Also, it appears that affirmative action can actually be detrimental to employees health.nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nb sp;nbsp; nbsp; nbsp;nRead MoreArgumentation-Persuasion Essay Affirmative Action1494 Words   |  6 PagesArgumentation-Persuasion Essay Affirmative Action Ronald Spears 16 March 2012 Constitution Law Bonnie Ronson Wiregrass Tech. College Online Abstract: The terms affirmative action refer to policies that take race, ethnicity, or gender into consideration in an attempt to promote equal opportunity or increase ethnic or other forms of diversity. The focus of such policies ranges from employment and education to public contracting and health programs. The impetus towards affirmative action is twofold: toRead MoreRacial Profiling And Affirmative Action1638 Words   |  7 Pagesand affirmative action, some might think that the two terms are not the same; it is possible that some people think that racial profiling is considered wrong, and affirmative action is considered right. However, they are the same, and both are morally wrong, but for different reasons. Racial profiling is morally wrong because in most situations, it is usually used by law enforcement in apprehending a criminal. However, it usually targets someone because of their race. It is also morally wrong becauseRead More Affirmative Action Essay1086 Words   |  5 Pages The roots of Affirmative Action can be traced back to the passage of the Civil Rights Act where legislation redefined public and private behavior. The act states that to discriminate in private is legal, but anything regarding business or public discrimination is illegal. There are two instances when opposing affirmative action might seem the wrong thing to do. The nobility of the cause that help others. Affirmative Action was a great starter for equality in the work place. The mostRead MoreEssay on Affirmative Action1571 Words   |  7 PagesAffirmative Action Affirmative action is one of the more recent and popular civil rights policies that affect todays society. Affirmative action can be described as nothing more than a lower educational standard for minorities. It has become quite clear that affirmative action is unfair and unjust. However, in order to blend race, culture, and genders to create a stable and diverse society, someone has to give. How can this be justified? Is there a firm right or wrong to affirmative action

Last Sacrifice Chapter Ten Free Essays

string(25) " to kill our late queen\." WHEN YOUR BOYFRIEND IS A dream-walker, you pick up a few lessons. One of the most important is that doing physical things in dreams feels exactly like doing them in the real world. Say, like kissing someone. We will write a custom essay sample on Last Sacrifice Chapter Ten or any similar topic only for you Order Now Adrian and I had shared a number of dream- kisses intense enough to spark my body wanting to try a whole lot more. Although I’d never actually attacked someone in a dream, I was willing to bet a punch here would feel just as painful as a real one. Without hesitation, I lunged toward Victor, uncertain as to whether I should sock him or choke him. Both seemed like good ideas. Turned out, I did neither. Before I could reach him, I slammed into an invisible wall–hard. It both blocked me from him and bounced me back at the impact. I stumbled, tried to regain my footing, but instead landed painfully on the ground. Yup–dreams felt just like real life. I glared at Robert, feeling a mix of both anger and uneasiness. I tried to hide that last emotion. â€Å"You’re a spirit user with telekinesis?’ We’d known that was possible, but it was a skill neither Lissa nor Adrian had mastered yet. I really didn’t like the idea that Robert might have the power to throw objects around and create invisible barriers. It was a disadvantage we didn’t need. Robert remained enigmatic. â€Å"I control the dream.’ Victor was looking down at me with that smug, calculating expression he excelled at. Realizing what an undignified position I was in, I leapt to my feet. I kept a hard stance, my body tense and ready as I wondered if Robert would keep the wall up continuously. â€Å"Are you done with your tantrum?’ asked Victor. â€Å"Behaving like a civilized person will make our talk so much more pleasant.’ â€Å"I have no interest in talking to you,’ I snapped. â€Å"The only thing I’m going to do is hunt you down in the real world and drag you back to the authorities.’ â€Å"Charming,’ said Victor. â€Å"We can share a cell.’ I winced. â€Å"Yes,’ he continued. â€Å"I know all about what happened. Poor Tatiana. Such a tragedy. Such a loss.’ His mocking, melodramatic tone sparked an alarming idea. â€Å"You †¦ you didn’t have anything to do with it, did you?’ Victor’s escape from prison had triggered a lot of fear and paranoia amongst the Moroi. They’d been convinced he was coming for them all. Knowing the truth about the escape, I’d dismissed such talk and figured he’d simply lie low. Now, remembering how he’d once wanted to start a revolution among the Moroi, I wondered if the queen’s murderer actually was the most evil villain we knew. Victor snorted. â€Å"Hardly.’ He put his hands behind his back as he paced the room and pretended to study the art. I again wondered how far Robert’s shield extended. â€Å"I have much more sophisticated methods to accomplish my goals. I wouldn’t stoop to something like that–and neither would you.’ I was about to point out that messing with Lissa’s mind was hardly sophisticated, but his last words caught my attention. â€Å"You don’t think I did it?’ He glanced back from where he’d been studying a man with a top hat and cane. â€Å"Of course not. You’d never do anything that required that much foresight. And, if what I’ve heard about the crime scene is true, you’d never leave that much evidence behind.’ There was both an insult and a compliment there. â€Å"Well, thanks for the vote of confidence. I’ve been worrying about what you’d think.’ This earned me a smile, and I crossed my arms over my chest. â€Å"How do you guys even know what’s happening at Court? Do you have spies?’ â€Å"This sort of thing spreads throughout the Moroi world quickly,’ said Victor. â€Å"I’m not that out of touch. I knew about her murder almost as soon as it happened. And about your most impressive escape.’ My attention mostly stayed on Victor, but I did cast a quick glance at Robert. He remained silent, and from the blank, distracted look in his eyes, I wondered if he was even aware of what was being said around him. Seeing him always sent a chill down my spine. He was a prominent example of spirit at its worst. â€Å"Why do you care?’ I demanded. â€Å"And why the hell are you bothering me in my dreams?’ Victor continued his pacing, pausing to run his fingertips along the harp’s smooth, wooden surface. â€Å"Because I have a great interest in Moroi politics. And I’d like to know who’s responsible for the murder and what their game is.’ I smirked. â€Å"Sounds like you’re just jealous someone else is pulling the strings besides you for a change. No pun intended.’ His hand dropped from the harp, back to his side, and he fixed his sharp eyes on me, eyes the same pale green as Lissa’s. â€Å"Your witty commentary isn’t going to get you anywhere. You can either let us help you or not.’ â€Å"You are the last person I want help from. I don’t need it.’ â€Å"Yes. Things seem to be going quite well for you, now that you’re a hunted fugitive and on the run with a man that many still believe is Strigoi.’ Victor gave a calculated pause. â€Å"Of course, I’m sure you don’t mind that last part so much. You know, if I found you two, I could probably shoot you and be welcomed back as a hero.’ â€Å"Don’t bet on it.’ Rage burned through me, both at his insinuation and because he’d caused so much trouble for Dimitri and me in the past. With great force of will, I replied in a low, deadly voice: â€Å"I am going to find you. And you probably won’t live to see the authorities.’ â€Å"We already established murder isn’t in your skill set.’ Victor sat down in one of the cushioned chairs, making himself comfortable. Robert continued standing, that out-of-it expression still on his face. â€Å"Now, the first thing we need to do is determine why someone would want to kill our late queen. You read "Last Sacrifice Chapter Ten" in category "Essay examples" Her abrasive personality is hardly motivation, though I’m sure it didn’t hurt. People do things like this for power and advantage, to push their agendas through. From what I hear, Tatiana’s most controversial action recently was that age law–yes, that’s the one. The one making you scowl at me like that. It stands to reason that her murderer opposed that.’ I didn’t want to comply with Victor at all. I didn’t want a reasonable discussion with him. What I wanted was some indication of where he was in real life, and then, I wanted to take a chance on slamming into that invisible wall again. It’d be worth the risk if I could do some damage. So, I was a bit surprised when I found myself saying, â€Å"Or, whoever did it wanted to push something worse through–something harsher on dhampirs. They thought her decree was too soft.’ I admit, catching Victor Dashkov off guard was one of the greatest joys of my life. I had that satisfaction now, seeing his eyebrows rise in astonishment. It wasn’t easy proposing something a master schemer like him hadn’t already considered. â€Å"Interesting,’ he said at last. â€Å"I may have underestimated you, Rose. That’s a brilliant deduction on your part.’ â€Å"Well, um †¦ it wasn’t exactly my deduction.’ Victor waited expectantly. Even Robert snapped out of his daze and focused on me. It was creepy. â€Å"It was Tatiana’s. I mean, not her deduction. She said it directly–well, that is, the note she left for me did.’ Why was I rambling in front of these guys? At least I surprised Victor again. â€Å"Tatiana Ivashkov left you a note with clandestine information? Whatever for?’ I bit my lip and turned my attention over to one of the paintings. It showed an elegant Moroi woman with those same jade green eyes most Dashkovs and Dragomirs shared. I suddenly wondered if perhaps Robert had formed this dream in some Dashkov mansion from their childhood. Movement in my periphery made me instantly turn back to the brothers. Victor rose and took a few steps toward me, curiosity and cunning all over him. â€Å"There’s more. What else did she tell you? She knew she was in danger. She knew this law was part of it †¦ but it wasn’t the only thing, was it?’ I remained silent, but a crazy idea began forming in my mind. I was actually considering seeing if Victor could help me. Of course, in retrospect, that wasn’t such a crazy notion, considering I’d already busted him out of prison to get his help. â€Å"Tatiana said †¦Ã¢â‚¬â„¢ Should I say it? Should I give up the secret even Lissa didn’t know? If Victor knew there was another Dragomir, he might use that knowledge for one of his schemes. How? I wasn’t sure but had long learned to expect the unexpected from him. Yet †¦ Victor knew a lot of Moroi secrets. I would have enjoyed watching him and Abe match wits. And I didn’t doubt that a lot of Victor’s inside knowledge involved the Dragomirs and Dashkovs. I swallowed. â€Å"Tatiana said that there was another Dragomir. That Lissa’s dad had an affair and that if I could find whoever this is, it’ll give Lissa her power back on the Council.’ When Victor and Robert exchanged shocked looks, I knew my plan had backfired. Victor wasn’t going to give me insight. Instead, I’d been the one to just yield valuable information. Damn, damn, damn. He turned his attention back to me, his expression speculative. â€Å"So. Eric Dragomir wasn’t the saint he so often played.’ I balled my fists. â€Å"Don’t slam her dad.’ â€Å"Wouldn’t dream of it. I liked Eric immensely. But yes †¦ if this is true, then Tatiana is right. Vasilisa technically has family backing, and her liberal views would certainly cause friction on a Council that never seems to change their ways.’ He chuckled. â€Å"Yes, I can definitely see that upsetting many people–including a murderer who wants to oppress dhampirs. I imagine he or she wouldn’t want this knowledge to get out.’ â€Å"Someone already tried to get rid of records linking Lissa’s dad to a mistress.’ I again spoke without thinking and hated myself for it. I didn’t want to give the brothers any more info. I didn’t want to play like we were all working together here. â€Å"And let me guess,’ said Victor. â€Å"That’s what you’re trying to do, isn’t it? Find this Dragomir bastard.’ â€Å"Hey, don’t–‘ â€Å"It’s just an expression,’ he interrupted. â€Å"If I know you two–and I feel confident I do– Vasilisa is desperately trying to clear your name back at Court while you and Belikov are off on a sexually charged adventure to find her brother or sister.’ â€Å"You don’t know anything about us,’ I growled. Sexually charged indeed. He shrugged. â€Å"Your face says it all. And really, it’s not a bad idea. Not a great one either, but not bad. Give the Dragomir family a quorum, and you’ll have a voice speaking on your behalf on the Council. I don’t suppose you have any leads?’ â€Å"We’re working on it,’ I replied evasively. Victor looked at Robert. I knew the two didn’t have any psychic communication, but as they exchanged glances, I had a feeling they were both thinking the same thing and confirming with each other. At last, Victor nodded and turned back to me. â€Å"Very well then. We’ll help you.’ He made it sound like he was reluctantly agreeing to do me a big favor. â€Å"We don’t need your help!’ â€Å"Of course you do. You’re out of your league, Rose. You’re wandering into a nest of ugly, complex politics–something you have no experience with. There’s no shame in acknowledging that, just as I’m not ashamed to admit that in an irrational, ill-planned fist fight, you would certainly prove superior.’ Another backhanded compliment. â€Å"We’re doing just fine. We have an Alchemist helping us.’ There. That would show him who was out of whose league. And, to my credit, he did look slightly impressed. Slightly. â€Å"Better than I expected. Has your Alchemist come up with a location or any lead yet?’ â€Å"She’s working on it,’ I repeated. He sighed in frustration. â€Å"We’re going to need time then, aren’t we? Both for Vasilisa to investigate Court and you to start tracking this child.’ â€Å"You’re the one who acts like you know everything,’ I pointed out. â€Å"I figured you’d know something about this.’ â€Å"To my chagrin, no.’ Victor didn’t really sound all that put out. â€Å"But as soon as we get a thread, I assure you, I’ll be essential in unraveling it.’ He walked over to his brother and patted Robert’s arm comfortingly. Robert stared back adoringly. â€Å"We’ll visit you again. Let us know when you have something useful, and then we’ll meet up with you.’ My eyes widened. â€Å"You’ll do no such–‘ I hesitated. I’d let Victor escape in Las Vegas. Now he was offering to come to me. Maybe I could repair that mistake and make good on my earlier threat to him. Quickly, I tried to cover my lapse of speech. â€Å"How do I know I can trust you?’ â€Å"You can’t,’ he said bluntly. â€Å"You’ve got to take it on faith that the enemy of your enemy is your friend.’ â€Å"I’ve always hated that saying. You’ll always be my enemy.’ I was a bit surprised when Robert suddenly came to life. He glared and stepped forward. â€Å"My brother is a good man, shadow-girl! If you hurt him †¦ if you hurt him, you’ll pay. And next time you won’t come back. The world of the dead won’t give you up a second time.’ I knew better than to take the threats of a crazy man seriously, but his last words sent a chill through me. â€Å"Your brother is a psycho–‘ â€Å"Enough, enough.’ Victor again gave Robert a reassuring pat on the arm. Still scowling at me, the younger Dashkov brother backed off, but I was willing to bet that invisible wall was back in place. â€Å"This does us no good. We’re wasting time–which is something we don’t have enough of. We need more. The monarch elections will start any day now, and Tatiana’s murderer could have a hand in those if there really was some agenda going on. We need to slow down the elections–not just to thwart the assassin, but also to give all of us time to accomplish our tasks.’ I was getting tired of all this. â€Å"Yeah? And how do you propose we do that?’ Victor smiled. â€Å"By running Vasilisa as a candidate for queen.’ Seeing as this was Victor Dashkov we were dealing with, I really shouldn’t have been surprised by anything he said. It was a testament to his level of craziness that he continually caught me unprepared. â€Å"That,’ I declared, â€Å"is impossible.’ â€Å"Not really,’ he replied. I threw my hands up in exasperation. â€Å"Haven’t you been paying attention to what we’ve been talking about? The whole point is to get Lissa full family rights with the Moroi. She can’t even vote! How could she run for queen?’ â€Å"Actually, the law says she can. According to the way the nomination policy is written, one person from each royal line may run for the monarch position. That’s all it says. One person from each line may run. There is no mention of how many people need to be in her family, as there is for her to vote on the Council. She simply needs three nominations–and the law doesn’t specify which family they come from.’ Victor spoke in such a precise, crisp way that he might as well have been reciting from a legal book. I wondered if he had all the laws memorized. I supposed if you were going to make a career of breaking laws, you might as well know them. â€Å"Whoever wrote that law probably assumed the candidates would have family members. They just didn’t bother spelling it out. That’s what people will say if Lissa runs. They’ll fight it.’ â€Å"They can fight it all they want. Those who are denying her a Council spot base it on one line in the law books that mentions another family member. If that’s their argument, that every detail must count, then they’ll have to do the same for the election laws– which, as I have said, do not mention family backing. That’s the beauty of this loophole. Her opponents can’t have it both ways.’ A smile twisted at Victor’s lips, supremely confident. â€Å"I assure you, there is absolutely nothing in the wording that prevents her from doing this.’ â€Å"How about her age?’ I pointed out. â€Å"The princes and princesses who run are always old.’ The title of prince or princess went to a family’s oldest member, and traditionally, that was the person who ran for king or queen. The family could decide to nominate someone else more fitting, but even then–to my knowledge–it was always someone older and experienced. â€Å"The only age restriction is full adulthood,’ said Victor. â€Å"She’s eighteen. She qualifies. The other families have much larger pools to draw from, so naturally, they’d select someone who seemed more experienced. In the Dragomir case? Well, that’s not an option, now is it? Besides, young monarchs aren’t without precedence. There was a very famous queen–Alexandra–who wasn’t much older than Vasilisa. Very well loved, very extraordinary. Her statue is by the Court’s church.’ I shifted uncomfortably. â€Å"Actually †¦ it’s, um, not there anymore. It kind of blew up.’ Victor just stared. He’d apparently heard about my escape but not all of the details. â€Å"It’s not important,’ I said hastily, feeling guilty that I’d been indirectly responsible for blowing up a renowned queen. â€Å"This whole idea about using Lissa is ridiculous.’ â€Å"You won’t be the only one who thinks so,’ Victor said. â€Å"They’ll argue. They’ll fight. In the end, the law will prevail. They’ll have to let her run. She’ll go through the tests and probably pass. Then, when voting comes, the laws that govern those procedures reference a family member assisting with the vote.’ My head was spinning by now. I felt mentally exhausted listening to all these legal loopholes and technicalities. â€Å"Just come right out and put it in simple language,’ I ordered. â€Å"When voting comes, she won’t be eligible. She has no family to fulfill the role required at the actual election. In other words, the law says she can run and take the tests. Yet, people can’t actually vote for her because she has no family.’ â€Å"That’s †¦ idiotic.’ â€Å"Agreed.’ He paused. I don’t think either of us ever expected to concur on something. â€Å"Lissa would hate this. She would never, ever want to be queen.’ â€Å"Are you not following this?’ exclaimed Victor. â€Å"She won’t be queen. She can’t. It’s a badly written law for a situation no one foresaw. It’s a mess. And it will bog down the elections so badly that we’ll have extra time to find Vasilisa’s sibling and find out who really killed Tatiana.’ â€Å"Hey! I told you: There’s no â€Å"we’ here. I’m not going to–‘ Victor and Robert exchanged looks. â€Å"Get Vasilisa nominated,’ said Victor abruptly. â€Å"We’ll be in touch soon on where to meet you for the Dragomir search.’ IT â€Å"Thats not–‘ I woke up. My immediate reaction was to swear, but then, remembering where I was, I kept my expletives inside my own head. I could make out Dimitri’s silhouette in the corner, alert and watchful, and didn’t want him to know I was awake. Closing my eyes, I shifted into a more comfortable position, hoping for true sleep that would block out the Dashkov brothers and their ridiculous schemes. Lissa running for queen? It was crazy. And yet †¦ it really wasn’t much crazier than most of the things I did. Putting that aside, I let my body relax and felt the tug of true sleep start to take me down. Emphasis on start. Because suddenly, I felt another spirit dream materializing around me. Apparently, this was going to be a busy night. How to cite Last Sacrifice Chapter Ten, Essay examples

Red. The New Swift by Taylor Swift free essay sample

Red by Taylor Swift Red, Taylor Swift’s newest album, has put a twist on her regular style of music. This album has a mix of country, pop, and even a mix of the two genres. Her album Red has really shown her fans, that she has revolutionized into a new kind of artist. As depicted in popular magazines, Taylor Swift has had some trouble with picking boyfriends. Many of her songs have been related to bad experiences with boys. Seven years ago, Taylor Swift wasn’t a huge and known artist, but as the years have gone by, she has become one of the most popular artists of today’s musical revolution. Sparks Fly is the album she released, previous to Red. Before the making of Red, most of her songs were country and less pop. Swifts country style is slowly drifting away and being replaced with more modern beats. We will write a custom essay sample on Red. The New Swift by Taylor Swift or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Critics have belittled Swift for her drama with her boyfriends. It is true that she has dated multiple men, but because of this she has gotten many ideas and inspirations that have fueled her song writing. Most of her songs are about hardships with boys and the overall ups and downs of a dating life. People contend that her lyrics may be quite childish but instead many fans see them as spunky and frankly realistic. In the end, her lyrics have meaning and creativity. Taylor Swift has certainly come far from her country tunes. The track that stands out then most in her new album is I Knew You Were Trouble because of its unique electronic beats, a technique that is rather atypical for Swift. No track â€Å"sags† in this album, but many of her songs can be slow paced-such as â€Å"Treacherous†. This album is officially categorized as â€Å"country†. It is definitely much more than that; it includes many more music genres like pop and electronic. Red should be given a four out of five because of the different type of songs included in the album, whether you are an advocate of opponent of her new album. It is clear that Taylor Swift had really gone out of her comfort zone.

Child Pornography essays

Child Pornography essays I would like so much to have something to sell, instead of selling myself This was said by a girl named Jennifer who was rescued from prostitution by Virlanie Foundation. She is just one of millions of children who are involved in the child sex trade, prostitution. These children were innocent, they were not given a choice when they entered a life of prostitution. This paper will discuss child prostitution. It will provide the reader with a background of the atrocities that are occurring around the world. The paper will examine why children are forced to enter a life of prostitution. As well, the paper inform the readers of how others are responsible for the children becoming involved in the child sex trade. The paper will conclude with a look into child sex tourism. Child prostitution and the sexual trafficking of children is humanities greatest crime. Every part of the world is affected by child prostitution. The amount of children becoming involved in the child sex trade is increasing at an alarming large amount. The age which the children are joining the sex trade is decreasing quickly. The profit potential in the life of a child prostitution is huge. So is the risk of disease and death. In India nearly thirty per cent of prostitutes are children. Joseph Gathia of the Center of Concern for Child Labor, claimed that prostitution, had a 3.7 billion annual turnover, was one of the single largest industries in the country. According to him, thirty per cent of all children forced into prostitution in India during the last decade were younger then twelve years old. In the united states, Many prostitutes, especially those between the ages of 14 and 17 can make $500-600 dollars a night. This money is often used to bail their pimps out of jail. Child prostitutes rarely see more than a $25 dollar allowance from their earnings . In the Philippines a virgin could be worth 1200 pesos. Regular work can be between ...

Biography of King Abdullah, Ruler of Saudi Arabia

Biography of King Abdullah, Ruler of Saudi Arabia Abdullah bin Abdulaziz Al Saud (August 1, 1924–January 23, 2015) was the king of Saudia Arabia from 2005 to 2015. During his reign, tensions increased between conservative Salafi (Wahhabi) forces and liberal reformers. While the king positioned himself as a relative moderate, he did not promote many substantive reforms; in fact, during Abdullahs tenure, Sauda Arabia was accused of numerous human rights violations. Fast Facts: King Abdullah Known For: King Abdullah was the king of Saudi Arabia from 2005 to 2015.Also Known As: Abdullah bin Abdulaziz Al SaudBorn: August 1, 1924 in Riyadh, Saudi ArabiaParents: King Abdulaziz and  Fahda bint Asi Al ShuraimDied: January 23, 2015 in Riyadh, Saudi ArabiaSpouse(s): 30Children: 35 Early Life Little is known about King Abdullahs childhood. He was born in Riyadh on August 1, 1924, the fifth son of Saudi Arabias founding king, Abdulaziz bin Abdulrahman Al Saud (also known as Ibn Saud). Abdullahs mother, Fahda bint Asi Al Shuraim, was Ibn Sauds eighth wife of 12. Abdullah had between 50 and 60 siblings. At the time of Abdullahs birth, his father Amir Abdulazizs realm included only the northern and eastern sections of Arabia. The Amir defeated Sharif Hussein of Mecca in 1928 and declared himself king. The royal family was quite poor until about 1940,  at which point Saudi oil revenues began to increase. Education Details of Abdullahs education are sparse, but the official Saudi Information Directory states that he had a formal religious education. According to the Directory, Abdullah supplemented his formal schooling with extensive reading. He also spent a long stint living with the desert Bedouin people in order to learn traditional Arab values. Career In August 1962, Prince Abdullah was appointed to lead the Saudi Arabian National Guard. The National Guards duties include providing security for the royal family, preventing coups, and guarding the Muslim Holy Cities of Mecca and Medina. The force includes a standing army of 125,000 men, plus a tribal militia of 25,000. In March 1975, Abdullahs half-brother Khalid succeeded to the throne upon the assassination of another half-brother, King Faisal. King Khalid appointed Prince Abdullah second deputy prime minister. In 1982, the throne passed to King Fahd after Khalids death and Prince Abdullah was promoted once more, this time to deputy prime minister. In this role, he presided over meetings of the kings cabinet. King Fahd also officially named Abdullah the Crown Prince, meaning he was next in line for the throne. Regent In December 1995, King Fahd had a series of strokes that left him more or less incapacitated and unable to fulfill his political duties. For the next nine years, Crown Prince Abdullah acted as regent for his brother, although Fahd and his cronies still wielded considerable influence over public policy. King of Saudi Arabia King Fahd died on August 1, 2005, and Crown Prince Abdullah became king, taking power in name as well as in practice. He inherited a nation torn between fundamentalist Islamists and modernizing reformers. The fundamentalists sometimes used terrorist acts (such as bombing and kidnapping) to express their anger over issues like the stationing of American troops on Saudi soil. The modernizers increasingly used blogs and pressure from international groups to call for increased womens rights, reform of Sharia-based laws, and greater press and religious freedoms. King Abdullah cracked down on the Islamists  but didnt make the significant reforms for which many observers both inside and outside of Saudi Arabia had hoped. Foreign Policy King Abdullah  was known throughout his career as a staunch Arab nationalist, yet he reached out to other countries as well. In 2002, for example, the king put forth a Middle East Peace Plan. It received renewed attention in 2005, but has languished since then and has yet to be implemented. The plan calls for a return to the pre-1967 borders and a right of return for Palestinian refugees. In return, Israel would control the Western Wall and some of the West Bank, and receive recognition from Arab states. To placate Saudi Islamists, the king disallowed U.S. Iraq War forces to use bases in Saudi Arabia. Personal Life King Abdullah had more than 30 wives  and fathered at least 35 children. According to the Saudi Embassys Official Biography of the King, he bred Arabian horses  and founded the Riyadh Equestrian Club. He also loved to read, and established libraries in Riyadh and Casablanca, Morocco. American ham radio operators also enjoyed chatting on the air with the Saudi king. At the time of his death, the king had a personal fortune estimated at $18 billion, making him among the top five richest royals in the world. Death King Abdullah became ill and was taken to the hospital at the beginning of 2015. He died on January 23 at the age of 90. Legacy After King Abdullahs death, his half-brother Salman bin Abdulaziz Al Saud became the king of Saudi Arabia. Abdullahs legacy is a controversial one. In 2012, the United Nations awarded him a UNESCO Gold Medal for his efforts to promote dialogue and peace in the Middle East. Other groups- including Human Rights Watch- criticized the king for his alleged human rights violations, including the mistreatment of prisoners. Abdullah was also criticized for his policies on religious freedom. In 2012, for example, the Saudi poet Hamza Kashgari was arrested for making several Twitter posts that allegedly denigrated the Islamic prophet Muhammed; he was imprisoned for nearly two years. Humans rights groups such as Amnesty International were highly critical of Saudi Arabias handling of the case. Sources Keyes, David. â€Å"Saudi Writer Hamza Kashgari Faces Charge of Blasphemy after Tweets about Muhammad.† The Washington Post, WP Company, 9 Feb. 2012.Knickmeyer, Ellen, and Ahmed Al Omran. â€Å"Saudi Arabias King Abdullah Dies.† The Wall Street Journal, Dow Jones Company, 23 Jan. 2015.Rasheed, Madawi al-. Salmans Legacy: the Dilemmas of a New Era in Saudi Arabia. Hurst Company, 2018.

Channel Design plan Term Paper Example | Topics and Well Written Essays - 1000 words

Channel Design plan - Term Paper Example A good channel distribution plan identifies the market segment that the products target, the preferences of the target customers, various market conditions and describes the appropriate structures that ought to be put in place so as to ensure efficient distribution of goods and services (John, 2002). Channel design planning enables products to grow from obscurity to become internationally recognized brands. This has made channel design planning one of the most demanded strategies in marketing in the contemporary world. The main essence of marketing channels is about making products and services available to consumers conveniently when, where and how they need them. A distribution channel entails a lot of strategies, most of which the consumer is not aware about because the consumer is only interested in getting the final product (Louis and David, 2000). The channels consist of very complex and dynamic systems which include distribution centers, technologies and strategies that are al l aimed at ensuring the customers can access the products and service more conveniently. This plan will focus on creating a channel design for my new business dealing in interior design. This is a new business that I have set up by establishing an interior design company. In this company I intend to create decor products for homes and sell the same on the website of my company. I also intend to offer a wide range of services relating to interior design. There is already an existing market for interior design with few companies already existing I the industry. The problem however is that the distribution channel is not well designed. Having my own channel design plan will make my business stand out and benefit more from because it will be much easier for me to get my services and other products to the target customers. I decided to take my company to the internet because this is turning to be one of the easiest ways to get products to consumers. More and more consumers are becoming a ware of buying goods from the internet making e-commerce one of the most popular business transactions. By selling my products on the internet I will be reaching out to consumers directly without the need of going through traditional middle men in the supply chain. This will make my products cheaper and attractive to my target consumers. A detailed analysis of the design plan is as shown below. The Market to be targeted by the new business Interior design is an emerging field that is gaining ground with a few established companies already offering their services to consumers. My new business hopes to grow quickly and become one of the leading businesses in the industry. In order to achieve this, it is important to identify my target consumers so as to be aware of the market segment that the business will be focusing on. The main consumers in the interior design industry include the real estate investors, home owners, event planners among others. There is a huge demand for decor mate rials, interior design advice among other services. Given this huge market the industry has, my business will only focus on events planners as the primary market segment. These events planner include planners of wedding receptions, birthday parties and other gatherings that need decor products. Since most of my products will be sold on the internet, a huge chunk of this segment will

Childhood Education Essay Example | Topics and Well Written Essays - 3000 words

Childhood Education - Essay Example In a junior primary setting, which is the topic of my interest and study, I would like to put forth the key elements that constitute a high quality and effective program. Before I list these key elements, I would like to take the reader through the role and importance of early education and the various theories propounded by experts that have led to the formulation of the key elements. Studies by researchers on human brain development have indicated that the highest number of neurons is formed from birth to six years of age (R.W. Williams and K. Herrup, Ann. Review Neuroscience, 11:423-453, 1988). This is the period when a child requires the maximum amount of nutrition, care and attention, which if not provided hampers the development of a child. Early childhood education and early childhood educators, including parents, thus play a pivotal role here by providing scope for emotional, social, cognitive, sensory, communication and physical development in a child. The approach for any early education system should be such that it helps a child not just to learn his subject but also to improve motor skills, develop emotionally and socially. Much research has been done by varied experts on ECE and many theories to improve education and enhance the experience of learning have been proposed. These include the maturationist theory that believes development to be a biological process, which occurs naturally over time (proposed by Arnold Gessell; popularized by Maria Montessori and Jacques Rousseau). This theory believes that children get ready for primary school in their own time and parents and caregivers only need to patiently wait till they can recite the alphabets and numbers. If such a stage does not come at the right age, children can be sent to transitional kindergartens. The Montessori Method developed in early 1900 is an offshoot of this. Developed by Dr. Maria Montessori, it believes that till the age of six, the focus should be on individual paced learning. Small children should first be encouraged towards practical skills like buttoning and towards good manners. Life skills not just improve hand eye coordination and increase attention span in children; they also give children independence to do certain tasks on their own. The Environmentalist theory (John Watson and Skinner), on the other hand, proposes that a child's environment shapes the way he learns and behaves. Readiness for kindergarten thus occurs when a child responds well to that environment and behaves well with other children. The learning theory is another very popular theory today, whereby it is believed that children learn well when they interact with their environment and the people around them. Today the learning theory is quite popular, and many ECE experts propagate its advantages along with a mix of a little of other theories. The key ingredients constituting a high quality effective education programme Given the amount of research and number of theories, it is still imperative that an early childhood educator puts into practice what is best for a particular group of children. Early education is not about mastering academic skills. It is about developing holistically, as a social being. It is about being physically able to do certain things, about being emotionally

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay For accounting method, Generally Accepted Accounting Principle (GAAP) has allowed some degree of managerial judgment and flexibility on managers to choose their own accounting method, disclosures and estimates which can make their business underlying with the economics. By applying managerial judgement, it will give chance for the company to achieve on their own desired level of earning .This judgement is referred as to earning management (Wensheng and Jie; Belski and Brozovsky, 2002). According to Parfet (2000), with the flexibility and options given by GAAP it gives a good impact for economic development as others think that they really need the flexibility in accounting methods as diverse industries have different accounting requirements and changes which quickly happen than the FASB can respond. However, there is opportunity to the management to manage earning when many flexibility and options is given in accounting treatment such as too many depreciation methods, and inventory v aluation methods whereby give a chance to managers to choose the method that can achieve a certain level of income. Moreover, the information provided will be overload and user can easily to get confused when there are many options given and accounting profession feels that it is too costly for the preparation and audit of financial statement. As cited by Greenfield, Norman and Wier (2008) on study done by Rosenfield (2000) earning management has been allowed by GAAP in two ways. First way, GAAP permit the company to report all the income that has not been earned and second way, GAAP permit income smoothing whereby reporting the income with stability. There are examples given for these types of accounting practices such as recording revenues earlier than allowed, moving obligation to offshore holding companies to increase income and recording products sales as revenue preceding to definite shipment. For management perceptions, the purpose they operate the company is to have a continuous improvement in their operating business performance with progressively and consistently as to raise financial income and long term development in shareholders value. As for them, sometime they need to have smooth income earning for the value of companys stable growth (Parfet, 2000). Issues of earning management have been arising and take into consideration for a long decade in the accounting profession. These issues have been proven by the case of Enron and WorldCom whereby both the corporate giants collapsed due to practice of earning management. Thus, for company that involve with earning management will bring a lot of consequences and difficulties. It can be given example wherein earning management may let the management to achieve their earning based bonus which also may give impact on managements reputation. Particularly, managers that involve with earning management activities like increase the share price; they also involve in earning management for their own personal purpose and gain (Healy and Wahlen, 1999). Besides, it may cause the problems in management ethics wherein it will be questioned and issued (Guidry, Leone and Rock, 1999). In fact, Merchant and Rockness, 1994 has claimed that earning management may bring and give a potential to the ethical issue that are facing by accounting profession. It has been shown in their study wherein providing the evidence on the ethical assessment of earning management inside the organization which is between their various members only. General Managers, operating unit controller, internal auditor and corporate staff has been involved for this study. Futhermore, referring to Kaplan, 1999, he has extend Merchant and Rockness study by doing the ethical assessment that focusing on the external parties which is outside the organization where is called as users of financial statements. Managers, companies and policy makers will be aware and take a serious action when there is involvement by the external parties as they views earning management as unethical. Means that, if users of financial statement considered earning management as unethical, as a result it will affect managers and companies wherein they will suffer and credibility of companies in the financial markets will be damaged. Referring to Elias (2002), in late1998 of a series of speeches by the former Chairman of the Securities and Exchange Commission (SEC), Arthur Levitt warned that for those who are misleading in managing earning in the financial report may finally give a bad impact to the US stock market: If a company fails to provide meaningful disclosure to investors about where it has been, a damaging pattern ensues. The bond between shareholders and the company is shaken; investors grow anxious; prices fluctuate for no discernible reasons; and the trust that is the bedrock of our capital markets is severely tested. Levitt (1998) claimed that earning management is a process on game of nods and winks between corporate managers, auditors and analysts. He put notice to the accounting profession wherein any of them is consider as poisoning the financial reporting process when they involve in grey area between legitimacy and outright fraud. Besides, he noted that management may threatening the integrity of financial reporting when they mistreatment of premature revenue recognition, cookie jar reserves, big bath restructuring charges, creative acquisition accounting and write off of purchased in process RD. Due to this matter, SEC has taken consideration and action by examine a new disclosure requirement and set up a earning management task force to clear-out all these things on company that manage earnings. As these speeches has been delivered and to address this concern, there are increasing number of members awareness for the accounting profession on the possible harmful effect of earning managemen t and many academic community has taken an effort to strengthen their research regarding this practice (Elias, 2002). Accordingly, based on the significance of ethical issues in earning management, the main objective of this study is to determine the ethical sensitivity of earning management actions which can be examine through determinants of ethical criteria like Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO), perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology. This study will explain the background of earning management and ethics, followed by determinants of ethics and ethics and earning management literature and finally is a conclusions. BACKGROUND ON EARNING MANAGEMENT AND ETHICS Earning Management In several decades, managers have used many practices to manage their earning to achieve different purposes for example DeFond and Park (1997) study has shown the result wherein earning management is used to smooth income in order to increase job security (Greenfield et al, 2008). In addition, some researchers also do a study based on surrvey and experiment on the practice of earning management like Elias (2002); Kaplan (1999) and Kavousy, Fard, Kangarluei and Bayazidi (2010). By comparing accrual accounting with cash accounting, accrual accounting is intend more towards to smooth earning and create a number that is more valuable for investors to forecast future earning. In order to define earning management, we should to find at which point that the managers accrual decision involve in too much smoothing and directly become as earning management (Dechow and Skinner, 2000). There are many ways to define of earning management. DeFond and Park (1997) suggesting that managers will borrow earning from the future in order to cover poor current earning in the current period and expected future current earning is good. On the other hand, when the current earning is good but expected future earning is poor thus manager will save current earning in order to cover the future earnings. While, based on the former SEC Chairman stated that earning management is called as accounting hocus-pocus wherein the managers has exploited the flexibility of financial reporting in order to achieve their earnings expectations (Levitt, 1998). According to Healy and Wahlen (1999, p.368), earning management is defined as: It occurs when managers use judgment in financial reporting and structuring transactions to alter financial reports either to mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. It means that, manager has many options to use judgment to adjust their financial report. For example, the judgment is needed for estimation various future economic event that are reflected in financial report such as obligations for pension benefits, expected lives and salvage values of long term assets, losses from bad debt, deferred taxes and impairment of assets. Managers also need to choose the appropriate accounting methods in order to report the same economic transactions for depreciation methods like straight line or double declining methods and inventory cost methods like the LIFO, FIFO or average cost methods. Management that exercise judgment in financial reporting has face both costs and benefits where the costs are the possible misallocation of resources caused by earning management while the benefits are the possible improvements for management to communicate the private information to the external stakeholders (Healy and Wahlen, 1999). In addition, managers may involve with earning management as due to the several reasons. Managers engage in the earning management in order to raise return, postponement or keep away from contract defaults, increase wealth throughout IPOs or to control particular regulatory outcome. Due to that, it will show a good perception by individual on the ethicalness of certain earning management behavior (Kavousy et al, 2010). The former SEC Chairman, Levitt also noticed that the main reason for increasing in earning management issues is due to capital markets reluctance to forgive companies that fail to notice their earnings estimates (Levitt, 1998). There are numerous incentives provided to the manager for the management of earning. The previous empirical research has classified two main incentives for earning management where divided into two factors which is internal and external factors. For external factors focus on manipulation of earning make by manager as to achieve expectation of financial analyst in order to increase the stock prices (Elias, 2002). Study by Kasznick (1999) shown that company will use unexpected accruals to manage earnings upward if the company face any danger that falling short of an earnings forecast. The result from Barton (2001) has indicated that company use plagiaristic such as income smoothing in order to maintain earnings constant with forecast. Erickson and Wang (1999) noted that due to the equity offering, company has report income by increasing unexpected accruals which managers have overstated earning. While, internal factors relates to the managerial incentives or management compensation con tract such as bonus plans (Elias, 2002). The result from Healy (1985) study indicated that the relationship between accruals of accounting and earning related bonus plans. As bonus plans referred to accounting numbers, managers could more enthusiasm to increase their bonus by exercises in earning management. Particularly, executives choose accounting procedures in order to increase their remuneration that can be rewarded by earning based bonus. Guidry et al (1999) noted that there is strong support for the business bonus maximization by using business unit level data. Earning management can be different with fraud by looking and analysing into conservative accounting, neutral accounting, aggressive accounting and fraudulent accounting. For conservative accounting, it will using GAAP for accounting choices. However, it make accounting treatments more aggressive recognition of provisions or reserves, overvaluation of purchase in process R D in purchase acquisitions, overstatement of restructuring charges and asset write-offs. Due to these accounting treatments, it leads to delay sales, accelerate RD or advertising expenditures. Neutral accounting are accounting involve in neutral operation of the process. For the transactions, it is recorded based on how the way they think is good which just looking by managers based on the transaction nature and the accounting treatment within GAAP. Aggressive accounting are accounting whereby managers understate provisions. The manager will try to appear a low number of estimates of bad debt expenses. It means, t he managers will draw aggressively as low as they can for provisions or reserves like delay R D or advertising expenditures and accelerate sales. The aggressive accounting treatment based on judgment which is not easy to judge. Fraudulent accounting means recording the items that are relate with sales where the sale is recorded before they are realizable, backdating sales invoices, recording fictitious sales and overstating inventory by recording fictitious inventory. As a result, this accounting treatment goes against GAAP and it is fraud (Wensheng and Jie). Overall, earning management will bring consequences in the wearing down of trust between company and shareholders as fraud have been arising to doubtful actual financial instability. Thus, in turn to that masks the true significance of managements decisions (Levitt, 1998). Ethics Of Earning Management According to Levitt (1998), earning management practices in the accounting profession is not a new environment but the implementing strategies to take actions for this issue is well kept secret by corporate executive. As evidence, the managers also unwilling to discuss more regarding the distinction between earning management and management fraud concepts. As a result, SEC has taken an action by identified and prevents this practice as earning management has brought a negative implications and consequences. However, even though earning management issues has been reducing this is not the main goal of the accounting profession to achieve (Elias, 2002). Debate regarding the earning management has been issued and studied by many researchers which are one side of proponent and the other side is opponent. On the proponent side of the debate is the former SEC Chairman who is stated that all earning management behaviour is unacceptable, even have materiality (Grant et al, 2000).In contrast, for opponents side which is the scholars that are disagreed with the SEC that stated earning management is unethical. Kaplan (2001) has given empirical proof to support this argument regarding earning management. He uses a sample of MBA students that can play a role as financial statement users. He makes a distinction for managerial action that can give the benefit to the company and the benefit to manager individually. The result which use shareholders rate showed earning management is more ethical when it more benefited to the company. Conversely, in the non shareholders rated it showed that earning management action as more unethical. This argument has been supported by the other scholar like Parfet (2000). In Parfet (2000) study, it has been gone further and identified that earning management is not essentially always give a negative phenomenon, however it depends on the logical result showed by applying the flexibility of financial reporting options. For example, if managers have credibility to increase shareholders wealth, thus they need to choose all legal options which can assist them to accomplish this goal. Besides, Parfet (2000, p.481) also has differentiated between good and bad earning management. It consider as a good earning management when managers make firm financial performance by voluntary and acceptable business decisions. In opposition, bad earning management is occur when managers has make false accounting entries or broaden estimates beyond reasonable limit. He noted that good earning management is not supposedly to view it as negative and manipulative and cannot be banned. Earning management has influence by many factors like ethics perspective and economic perspective and can be determined and defined from different perception. Ethics perspective is using in order to identify whether have any differences on earning management practices that are perceived by several groups. Normally the ethical research, it will use the assessment of ethical acceptability or unacceptability of various earning management practices by different diversity groups. Numerous attributes for accounting treatment have identified from ethics perspective researches to influence the assessment of ethical acceptability of accounting practices (Wensheng and Jie). Kaplan (2001) found the result this assessment has influence that role in order to determine the fraudulent of financial reporting. This study did not assess in details whether the professionals definitely consider the accounting treatment to be earning management or not. Managers purpose to manage earning is based on their ethics. If their ethics is strong they could hidden from manage earnings because their belief of value do not permit them to manage earnings. Nobody can stop them to do it if they do not have any intention to do so. Thus, it is good for the managers to select the accounting treatments that have been guidance by GAAP in order to minimize any risk arising from violating of GAAP (Wensheng and Jie). According to Kavousy et al (2010), there are four ethics criteria that consist of Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO) has been use in order to determine the impact of level of these criteria on the earning management decisions. However, Elias (2002) has identified ethics criteria into two which is on perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology like idealism and relativism. DETERMINANTS OF ETHICS Ethical Ideology and Ethical Judgment As cited by Greenfiled et al (2008) on study done by Schlenker and Forsyth (1977) and Forsyth (1980) noted that an individual ethical ideology or moral philosophy is one factor that are suggest to explain differences in ethical or moral judgment. Forsyth (1980) recommend that the individual ethical ideology is divided into two dimensions which is idealism and relativism that are developed from Ethics Position Questionnaire (EPQ). Relativism can be described as individuals consideration about universal set of rules or standards where individuals reject universal moral principles and rules. Idealism emphasis on human welfare which means describes the individuals attitudes toward the significance of an action and to see the effect of this significance to welfare of others. An individuals ethical ideology like idealism and relativism may affect the business decision making which is also include the decision to manage earnings. For individuals that are more intent towards idealism should be decide not to manage earnings as it could cause harm and undesirable consequences to others and this outcome should be prevented. These individuals also make a judgement on earning management actions as more unethical (Elias, 2002). In contrast, those individuals that are more relativist will think and make a consideration on certain circumstances first rather than caused the potential harm of decisions. These individuals are more lenient in make a judgment for decisions and as a group earning management actions are judge more ethical than do the idealists (Elias, 2002). Personal Benefit (PB) And Professional Commitment (PC) Personal benefit (PB) and Professional commitment (PC) is the objective of profession and acknowledgement the value which means the readiness of professional to practice substantial effort on behalf of profession and sustain their membership in the profession as an explicit objective that is cited by Kavousy et al (2010) on the study done by Porter et al (1974). Generally, the professional should focus more and give a high commitment on their profession rather than to their personal gain. Thus shareholder thinks that managers and employees can manage and protect the assets of the company and make a correct and firm decision in order to increase company value. In details, all stakeholders believe that certified public accountants can maintain the confidence of public that include remaining independent of the client and purposely speak out the financial condition of the company in the annual report (Greenfield et al, 2008). Ethics And Social Responsibility The relationship between ethical behaviour and social responsibility has been examined by Elias (2002) as this relationship is important for the business. As cited by Elias (2002) on the study done by (Davis, 1974; Robin and Reidenbach, 1987) stated it is due to the business that become as a part of a complex and mutually dependent with social system which means the others part of the system is influence by business actions. Besides, it is essential for the business to have a corporate social responsibility as it is a social contract between business and society and community to require a company to show a greater social concern to the society and community. Thus, the disclosure of corporate social responsibility in annual report becomes more important for company in order to maintain and attract companys customer and it also provide information to the public concerning on a companys activities that relate to the community. As to get a confirmation on the interrelationship between ethics and social responsibility, the study done by Singhapakdi et al (1996) that are cited by Elias (2002) shown that there is tools have been developed and used to determine the individuals belief concerning the role of ethics and social responsibility in organizational effectiveness. The questionnaire is divided into three factors. Part of social responsibility and profitability has become the first factor which consider about the individuals that are more concern and aware on this element which they believe that disclosure of companys social responsibility can bring to the profitability and competitiveness to the company. The second factor is regarding long term gain where the individual that involve more in this element will believe that social responsibility has play important role to sustain the business as going concern and maintain it for long term success. Lastly, the third factor is about short term gain where the i ndividual more in this element will believe that social responsibility will make a short term success for the company. ETHICS AND EARNING MANAGEMENT LITERATURE Numerous studies have examine the relationship between ethics and earning management as it become as a hot issue especially for the accounting profession. In the study of Elias(2002) with the research title Determinants of Earnings Management Ethics Among Accountants shows that by using 763 accounting practitioners, faculty and students sample there is positive relationship between social responsibility that focus on idealism and long term gains with ethical perception of earning management and negative relationship that focus on relativism and short term gains with ethical perception of earning management. The study by Belski and Brozovsky (2002) with research title Ethical Judgment in Accounting: an Examination on the Ethics of Managed Earnings shows that the intent of the earning management problems where managers involve in earning management that was assumed as opportunistic or selfish as more unethical compared with earning management behavior target at maximizing the form contracting efficiency. Furthermore, the method of manipulation was also important and to be considered. The study title The Effect of Ethical Orientation and Professional Commitment on Earning Management on study done by Greenfield et al (2008) with a sample of 375 undergraduate business majors, discovered that a positive relationship among an individuals ethical orientation and decision making. Moreover, individual with higher level of professional commitment look to be less likely to involve with earning management behavior and to behave opportunistically. Study by Marques and Pereira (2009) with the research title Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession indicate that a major determinant for relativism is an age. It contrasts with the prior research where older respondents exposed themselves significantly more relativistic than younger. While a major determinant of ethical judgment is a gender where against expectations, men shows significantly stricter judgments compared with women in two of the five scenarios. It also signify that respondents ethical judgments did not contrast significantly based on their ethical ideology as supporting the idea that determinant of ethical judgments is not important for ethical ideology. Finally, research done by Kavousy (2010) with the title The Relationship between Ethics Criteria and Earning Management in Accepted Companies in Tehran Stock Exchange found that ethical criteria of PC, PB, ERO, and EIO have an insignificant relationship with earning management. CONCLUSIONS Ethics issues have been taking into consideration and discussed by many parties like professional, academic journals and press. Due to this matter, it brings this research more specific on ethical issues that are related with earning management. The perception of earning management is hard to define as it is very subjective. Thus it is difficult to determine whether it is use appropriate accounting treatment or tend to earning management. It is good for the company to follow guidance from GAAP for applying the flexibility of accounting treatment as to reduce the risk that can violate GAAP. Since earning management issue has a great deal attention by many parties, therefore it is very important for the company to consider about ethical issue in order to manage earning. If individual has a strong sense of ethic, earning management can be avoided as they know it is unethical to do it. Even though manager has opportunity to manage earning as due to the flexibility of accounting treatment , they can manage it properly if they have a good ethics. Otherwise, it will caused earning management which show a unethical behaviour to the stakeholders especially the external parties like investors and customers. As a consequence, a strong relationship between ethic and earning management is taking as serious action to consider. Hence, there are ethics criteria like ethical ideology, personal benefit and professional commitment have been considered in order to determine the impact of it with earning management.