Social Network and Dangerous New Form

Instagram can be a dangerous new form of social networking. Smart phone users now have an option to download an app called Instagram. Although it is the new, trendy thing to do, it can be an issue. The basics of Instagram are to post only pictures. Users can put a small bio about themselves, but it is nothing like the other social networks where users will post all sorts of pointless information. When a picture is posted, users can put a caption for it and the caption is often followed by things called ‘hashtags’.Examples of these include #pretty, #somuchfun #beach, or whatever it is pertaining to the photo. In the search section, users can search for words or phrases that have been hashtagged. There are choices to â€Å"follow† other Instagram users, but the main issue is that of the user doesn’t want to be followed by somebody, they have no choice. On other social networks, there is an option to accept or decline followers, but on Instagram there is not. Instagram is generally used by people between the ages of 14 and 25, which makes it a lot worse that there is no way to keep away potentially dangerous users.When somebody searches for a hashtag, every use of that hashtag by every Instagram user pops up. There is no need to be following a person to look and â€Å"like† their pictures. Although there is an option to set your Instagram profile as private, only a minority of people actually do it. I have and use my Instagram every day. I love it. I think it is great to be able to only post pictures and to only be able to see pictures that others have posted.My main stream of pictures doesn’t get all crowded up with people posting pointless statuses about their life and annoying political references. I do have negative thoughts about it though. I hate it when strangers like or comment on pictures that I post. I am being followed by people I have never met and no nothing about and I cannot do anything about it. I am sure to only post pictures that don’t show where my location is or put any captions about there I live. I would hate to see some horrendous things happen to users of Instagram because of ignorant mistakes like that.

East Orchids

THE CASE STUDY OF EAST ORCHIDS AREAS OF CONSIDERATION: The East Orchids is an orchid farm in the campus grounds of the University of the Philippines in Diliman, Quezon City. It was formally opened on May 31, 1989, by Mr. and Mrs. Max Prieto. East Orchids sold both cut flowers and plants. As a typical with orhidariums, the farm has a 3,000 sq. m. Canopy enclosure of green netting that covering a huge inventory of orchids. HISTORY The Prieto’s family was one of the prominent families in Davao, where Mr. Prieto was a former mayor. It was during the term of Mr. Prieto that his wife Princess became interested in orchids. The decision to breed orchids was very arbitrary and definitely not for the purpose of putting up a business. The East Orchids was started as a hobby of Mrs. Prieto before it was organized as a business. She got curious when her friends were into orchids. She bought a couple and decided to try to take care of them just for fun until she became obsessed with them. She treated the orchids like her babies that she felt that she just had to take care of them. Mrs. Prieto’s orchid collection grew. Soon, the orchids filled the entire garden and were running over into their driveway and some of them had to place outside the house. Soon, neigbors and nearby flower shops were offering to buy cut flowers from her. At first, she simply gave the flowers but as the offer increased she began selling these. It was when the orchids alarmed to take over every living space in the home of family Prietos that Mrs. Prieto decided to sell the whole plants. Because of enormous money was coming into their way, they started to think about orchids as a business. In 1989, when the Prieto’s family moved to Manila due to Mr. Prieto’s commitment, they also made up their minds to lease 5,000 sq. m. of land from University of the Philippines at the lease price of P12,000. 00 a year. They invested to clear up the land which was originally the garbage dump and for the net enclosure and putting other facilities to start their business. OBJECTIVE The Prieto’s family is planning for the expansion of their orchid farm in either Davao or Los Banos and Antipolo. The goal of this case is to determine if the East Orchids has the capabilities to exploit such opportunities. S. W. O. T. ANALYSIS The strengths the EAST ORCHIDS †¢The price is a bit lower than other competitors which will attract more customers to buy on them. †¢The overhead expenses are much lower †¢The location is very accessible The weaknesses of the EAST ORCHIDS †¢No internal control in the business and the owner has no management background †¢The owner is lenient in financial aspects of the business †¢No business plan was made before starting the Orchids farm, just started out as the hobby. †¢The workers are not well-trained The opportunities of the EAST ORCHIDS The East Orchids has the greater chance to expand if just to have proper management and new technologies and skills to improve the cultivation of orchids at minimal cost †¢It can compete to others because of low prices †¢The orchids are saleable even the onset of the rainy season doesn’t seem to threaten a reductions in sales The threats of the EAST ORCHIDS †¢The workers might hike because they are not-well compensated †¢There are no new technologies in improving the orchids growing †¢ The approaching termination of the lease contract to University of the Philippines. COURSE OF ALTERNATIVE TO DETERMINE THE OBJECTIVES ALTERNATIVESADVANTAGESDISADVANTAGES 1. )Training program and study for the expansion of orchid farmsThe owner should broaden her knowledge in cultivating the orchids though she already had personal experience in raising the orchids. The owner should attend proper training in order to cut costs and know some new technologies to improve her orchid’s farm. And also she should study on how to run a business and have basic accounting knowledge. She should know the operations of her business and focus on the financial aspects. If she will attend the training and seminars regarding orchids business it will be expensive and time consuming on her part. 2. )Hire an expert or managerIn expanding the East Orchids, it should have a manager, who is knowledgeable about orchids business and have a management background, to help the owner in managing the business because it is already a big business to handle by an owner who has no formal training on orchid growing and business management. Additional employee which may ask for a high salary and the owner has no control to run the business all by herself because has to consider the opinion of the manager first. . )Evaluating the operations of the business and make a business plan for expansionTo determine business plan will make a business success. The owner should evaluate first the business operation if it is doing well and know what should have to do to meet the goal. In determining the financial aspects of the business the owner will see the capabilities of the co mpany to expand or not. It will hold back the expansion due to procedure in evaluating and making a business plan and also it will be expensive RECOMMENDATIONS Alternative no. , there should be proper evaluation of the financial statements of the East Orchids to determine the cash position and the results of the operations. And SWOT analysis should be taken into consideration so that Mrs. Prieto should understand her business she would know what these are and how to improve such weaknesses and how to combat the threats on her business. CONCLUSIONS Some additional questions that must be taken into consideration that might help in expanding their business are: 1. Is East Orchids really a profitable enterprise? If it is so, do the margins justify the company’s existence? If not, what justifies the company’s existence? Based on Figure 1 below shows that the company has very minimal margins and that margins do not justify the company’s existence if it will continue to be like that. The East Orchids should so something about their business operation and what strategies to be apply for them to boost their revenues. EAST ORCHIDS UP Compound, Diliman, Quezon City Sales:(average sales for 3 months 200,000 x 4 quarters)P 800,000. 00 less: Cost ( 30% of sales) 240,000. 00 Gross Sales 560,000. 00 less: Operating expenses Salaries (10 boys @ P1,200. 00x 12 months)P 144,000. 0 Ferilizer ( P 5,000 x 12 months) 60,000. 00 Water bill ( P 6,000 x 12 months) 72,000. 00 Electric bill (P15,000 x 12 months) 180,000. 00 456,000. 00 Estimated Net incomeP 104,000. 00 2. How is Mrs. Prieto, who is not a trained orchid or businesswoman, able to compete with established orchid growers? Mrs. Prieto has interest, skills and talents in growing business and she is a ble compete in the sense that she has this marketing strategy of lower prices which attracts the customers to buy orchids to East Orchids. 3. Should the Prietos push through with their plans to expand their business? Would such expansion compatible with the Mrs. Prieto’s current method of managing the business? I think the Prietos should hold back first their plans to expand their business until they see the problem with their business. Mrs Prieto’s current method of managing the business is not compatible if they will expand because it will require proper accounting system and competent manager who knows the orchid farms operation. 4. Is she a true entrepreneur? Mrs. Prieto is not a true entrepreneur although she has interest and skills in growing orchids but her attitude does not illustrate being a true entrepreneur. East Orchids THE CASE STUDY OF EAST ORCHIDS AREAS OF CONSIDERATION: The East Orchids is an orchid farm in the campus grounds of the University of the Philippines in Diliman, Quezon City. It was formally opened on May 31, 1989, by Mr. and Mrs. Max Prieto. East Orchids sold both cut flowers and plants. As a typical with orhidariums, the farm has a 3,000 sq. m. Canopy enclosure of green netting that covering a huge inventory of orchids. HISTORY The Prieto’s family was one of the prominent families in Davao, where Mr. Prieto was a former mayor. It was during the term of Mr. Prieto that his wife Princess became interested in orchids. The decision to breed orchids was very arbitrary and definitely not for the purpose of putting up a business. The East Orchids was started as a hobby of Mrs. Prieto before it was organized as a business. She got curious when her friends were into orchids. She bought a couple and decided to try to take care of them just for fun until she became obsessed with them. She treated the orchids like her babies that she felt that she just had to take care of them. Mrs. Prieto’s orchid collection grew. Soon, the orchids filled the entire garden and were running over into their driveway and some of them had to place outside the house. Soon, neigbors and nearby flower shops were offering to buy cut flowers from her. At first, she simply gave the flowers but as the offer increased she began selling these. It was when the orchids alarmed to take over every living space in the home of family Prietos that Mrs. Prieto decided to sell the whole plants. Because of enormous money was coming into their way, they started to think about orchids as a business. In 1989, when the Prieto’s family moved to Manila due to Mr. Prieto’s commitment, they also made up their minds to lease 5,000 sq. m. of land from University of the Philippines at the lease price of P12,000. 00 a year. They invested to clear up the land which was originally the garbage dump and for the net enclosure and putting other facilities to start their business. OBJECTIVE The Prieto’s family is planning for the expansion of their orchid farm in either Davao or Los Banos and Antipolo. The goal of this case is to determine if the East Orchids has the capabilities to exploit such opportunities. S. W. O. T. ANALYSIS The strengths the EAST ORCHIDS †¢The price is a bit lower than other competitors which will attract more customers to buy on them. †¢The overhead expenses are much lower †¢The location is very accessible The weaknesses of the EAST ORCHIDS †¢No internal control in the business and the owner has no management background †¢The owner is lenient in financial aspects of the business †¢No business plan was made before starting the Orchids farm, just started out as the hobby. †¢The workers are not well-trained The opportunities of the EAST ORCHIDS The East Orchids has the greater chance to expand if just to have proper management and new technologies and skills to improve the cultivation of orchids at minimal cost †¢It can compete to others because of low prices †¢The orchids are saleable even the onset of the rainy season doesn’t seem to threaten a reductions in sales The threats of the EAST ORCHIDS †¢The workers might hike because they are not-well compensated †¢There are no new technologies in improving the orchids growing †¢ The approaching termination of the lease contract to University of the Philippines. COURSE OF ALTERNATIVE TO DETERMINE THE OBJECTIVES ALTERNATIVESADVANTAGESDISADVANTAGES 1. )Training program and study for the expansion of orchid farmsThe owner should broaden her knowledge in cultivating the orchids though she already had personal experience in raising the orchids. The owner should attend proper training in order to cut costs and know some new technologies to improve her orchid’s farm. And also she should study on how to run a business and have basic accounting knowledge. She should know the operations of her business and focus on the financial aspects. If she will attend the training and seminars regarding orchids business it will be expensive and time consuming on her part. 2. )Hire an expert or managerIn expanding the East Orchids, it should have a manager, who is knowledgeable about orchids business and have a management background, to help the owner in managing the business because it is already a big business to handle by an owner who has no formal training on orchid growing and business management. Additional employee which may ask for a high salary and the owner has no control to run the business all by herself because has to consider the opinion of the manager first. . )Evaluating the operations of the business and make a business plan for expansionTo determine business plan will make a business success. The owner should evaluate first the business operation if it is doing well and know what should have to do to meet the goal. In determining the financial aspects of the business the owner will see the capabilities of the co mpany to expand or not. It will hold back the expansion due to procedure in evaluating and making a business plan and also it will be expensive RECOMMENDATIONS Alternative no. , there should be proper evaluation of the financial statements of the East Orchids to determine the cash position and the results of the operations. And SWOT analysis should be taken into consideration so that Mrs. Prieto should understand her business she would know what these are and how to improve such weaknesses and how to combat the threats on her business. CONCLUSIONS Some additional questions that must be taken into consideration that might help in expanding their business are: 1. Is East Orchids really a profitable enterprise? If it is so, do the margins justify the company’s existence? If not, what justifies the company’s existence? Based on Figure 1 below shows that the company has very minimal margins and that margins do not justify the company’s existence if it will continue to be like that. The East Orchids should so something about their business operation and what strategies to be apply for them to boost their revenues. EAST ORCHIDS UP Compound, Diliman, Quezon City Sales:(average sales for 3 months 200,000 x 4 quarters)P 800,000. 00 less: Cost ( 30% of sales) 240,000. 00 Gross Sales 560,000. 00 less: Operating expenses Salaries (10 boys @ P1,200. 00x 12 months)P 144,000. 0 Ferilizer ( P 5,000 x 12 months) 60,000. 00 Water bill ( P 6,000 x 12 months) 72,000. 00 Electric bill (P15,000 x 12 months) 180,000. 00 456,000. 00 Estimated Net incomeP 104,000. 00 2. How is Mrs. Prieto, who is not a trained orchid or businesswoman, able to compete with established orchid growers? Mrs. Prieto has interest, skills and talents in growing business and she is a ble compete in the sense that she has this marketing strategy of lower prices which attracts the customers to buy orchids to East Orchids. 3. Should the Prietos push through with their plans to expand their business? Would such expansion compatible with the Mrs. Prieto’s current method of managing the business? I think the Prietos should hold back first their plans to expand their business until they see the problem with their business. Mrs Prieto’s current method of managing the business is not compatible if they will expand because it will require proper accounting system and competent manager who knows the orchid farms operation. 4. Is she a true entrepreneur? Mrs. Prieto is not a true entrepreneur although she has interest and skills in growing orchids but her attitude does not illustrate being a true entrepreneur.

CRITICAL SYSTEMS THINKING AND PRACTICE Essay Example | Topics and Well Written Essays - 4500 words

CRITICAL SYSTEMS THINKING AND PRACTICE - Essay Example On the other hand, refugees are persons who would be persecuted within their own countries of nationality on basis of their religion, race, nationality, political stand or opinion or better still membership to a social group (Anon, 2011-12, p. 2). Immigration has been a common practice within the human culture and has been evidenced by the frameworks that have been crafted within government structures of different countries to deal with the feature. Governments acknowledge that there exists immigration into or out of these countries either legally or even illegally and thus the need for regulatory frameworks. Nevertheless, the major concern has been in manning the borders and having clear-cut boundaries between countries. However, there are international human rights that influence government decisions surrounding immigration, which are generally accepted within the international context. Such frameworks are basically meant to cater for refugees and thus covering them and their right s. However, every nation has her foreign policies as decisions that point to the future on accounts of other nations as against her internal decisions. The analysis revolves around the assessment of international as well as internal domestic political and social cultural environment. It also entails setting goals and determining the options on foreign policies regarding the level of porosity in terms of allowing people in as well as out of the country. Of much concern is a problem that has been associated with inclusion as well as exclusion in matters of boundaries in countries. This has been seen to be a critical issue in analysis of critical thinking and practices. This paper therefore intends to evaluate the issue of boundaries and inclusion within the context of Indonesia and Australia. Immigration is a common feature within these countries, though there are guidelines and frameworks that are responsible of regulating the issue within the countries. Moreover, apart from internal regulatory frameworks that govern migration of persons as refugees or even asylum seekers, there are international frameworks that work together for the good of the immigrants. The UNHCR among other UN bodies regulate the issue of migration to other countries of people who pose as refugees or asylum seekers; and thus ensure the proper handling of the persons within international frameworks, which are accented to by international community. Indonesia is a transit country to Australia and offers the cheapest way to refugees or illegal immigrants through the sea. This is because the country is well situated and is the passing point of the immigrants especially those from the Middle East countries, who are headed to Australia for settlement as well as seeking for employment. Indonesia fits transit point because she is made up of many islands and has good entry points through water transport; which proves to be cheap and affordable to the immigrants who in many instances lack enough mon ey for transport through other means. The local anglers and who indulge in the illegal business of ‘smuggling people’ offer transport services to the illegal immigrants

Risk Assessment in Relation to Environmental Management Research Proposal

Risk Assessment in Relation to Environmental Management - Research Proposal Example The orientation is positive rather than negative. Environmental management systems are seen as adding value to products and services, creating a competitive advantage, improving community image, reducing costs, and increasing the bottom line. A risk management approach, with heavy emphasis placed on prevention, control, and technical systems, can make a positive and effective contribution to environmental management systems. Risk managers can and should be a part f developing and operating environmental management systems. While risk managers are currently involved in environmental issues, they could be much bigger contributors. Individuals or groups with undisciplined approaches to problem-solving typically derive solutions with no real understanding f the problem. This typically results in solutions that are temporary in nature and end up being costly to the organization. According to Sheldon and Yoxon (2002), an organization cannot manage what it does not measure. Effective employees, managers, and leaders in an organization are those who follow logical, systematic approaches in their quest to solve problems and make decisions in the problem-solving process. There are numerous tools that are used in the decision-making process, such as brainstorming, backward planning, incubation, and risk analysis. This paper will focus on providing an analysis f the decision-making tool called risk analysis and apply it to the world f mobile computer manufacturers. In order to understand the risk analysis technique, we must define the concept frisk. We must also clarify the distinction between the concepts f problem solving and decision-making, two concepts that are frequently confused with one another.

Comprehensive Examination Essay Example | Topics and Well Written Essays - 500 words - 3

Comprehensive Examination - Essay Example The navigation design or the site hierarchy has to be carefully planned with the objectives in mind. Normally three-tier architecture is used in setting up the site hierarchy. The first tier is the landing page of the user; the second tier represents the next level where the website wants the users to reach. The third tier is the page where the objectives of the company, such as sales, gathering customer details, etc.., are present (Thompson, 2006). In this web 2.0 age, it is essential to ensure that the functionality is perfect across all the pages in a website. This functionality also requires careful consideration and the flow of information and the ease of use within the website, all depend on the functionality design. The final and most important aspect of websites is the user friendliness. The site should be simple and it should clearly display the intended content and links to the user. Complex websites often result in lack of user friendliness and hence result in lesser repeat users. Hence user friendliness has to be present and users from all demographics should be able to access the information with ease. Initially, Internet was used to display information. In the recent years, Interactive services and Ecommerce have become very common and this has led to advanced coding which involves a lot of server side coding as opposed to the client side scripts used in the past. The platforms and frameworks for technical coding have developed and many new advanced platforms such as ASP.NET 3.5 and PHP are becoming very common. Many standards have become inevitable for website coding. When compared to the past, nowadays, websites are all validated to follow these standards for many reasons, one of the main being search engine optimization. In the past, interactive features were considered as additional, whereas interactive web 2.0 services have

Live performance viewing Essay Example | Topics and Well Written Essays - 750 words

Live performance viewing - Essay Example There were happy and beautiful moments where the performance shows the development of United Kingdom from the historical time to date. The five Olympic rings that came from the industrial stage of the performance, that rose high above the stadium and started sparkling was spectacular. Happy mood is also seen when the dancing nurses came with beds to celebrate the National Health Service and the world- leading children’s hospital at Great Ormond Street. These two are clearly worth celebrating and being proud of. The performance also celebrates British great literature with scenes featuring Harry Potter’s enemy Veldemort who is defeated by Mary Poppins figures and the child-catcher from Chitty Chitty Bang Bang. Children are saved and returned to the safety of their beds. There was also humor and some confusion in this performance, especially when the fictional James Bond went to collect Queen Elizabeth from Buckingham Palace and brought her in the Stadium. The performance then shows an actor dressing like the Queen jumping from the helicopter. This scene was confusing but brought little humor to the play. The performance had a sad mood when there was the performance of adoptive sporting anthem â€Å"Abide With Me† by Emeli Sande. This song was accompanied by a tribute of the 7/7 terror attack victims in London that claimed the lives of 52 people. This is a very emotional moment in the performance. It was a moment of silence when the memorial wall of the victims was shown. My most favorite movement of the performance was in the industrial age. The performers were able to perfectly transition from the historical time where there were green fields to the Industrial Revolution. The performance perfectly utilized the space on the stage by displaying chimneys and factory production lines throughout the stage. Thousands of performers were able to show the crucial development in the social and cultural

Cognitive dissonance theory Essay Example | Topics and Well Written Essays - 1500 words

Cognitive dissonance theory - Essay Example Cognitive dissonance is a term employed to describe the state of having two or more conflicting cognitions simultaneously, as people  experience new information in the context of their pre-existing knowledge (Festinger 10). Individuals experience psychological discomfort when they encounter information that challenges their beliefs or behavior. Discussion Cognitive dissonance theory pursues to explain how individuals minimize psychological discomfort and attain emotional equilibrium in the face of conflicting behaviors or beliefs. Cognitive dissonance theory (1957) holds that there are predictable responses that shape individual’s experience of discomfort or dissonance. Festinger advanced that if the new events or information support the pre-held beliefs, then the individual feels supported as the fresh stimuli is in harmony with the individual’s prior knowledge, referred to as a state of consonance. Individuals may accept the information as accurate but decline to ma ke changes; individuals may also accept the information as accurate and make appropriate changes (Festinger 12). Similarly, individuals may attack the messenger as incredible, or rationalize the information in a manner that relieves the discomfort. The theory of cognitive dissonance in communication purposes that a communicator carries around a wealthy assortment of cognitive elements such as attitudes, knowledge, perceptions, and behaviors. Cognitions, in this case, detail bits of knowledge in their simplest form pertaining variety of thoughts, facts, attitudes, behaviors, perceptions, emotions, and values. Thus, people experience the pressure to change when undertaking things that they know are uncomfortable for them. What is consonant or dissonant for one individual may not necessarily be the case for another person. This hinges fundamentally on what is consistent or inconsistent within an individual’s psychological system. The cognitive elements that people hold act as an interrelated system whereby every element (cognitions) relate to one another in three ways; null or irrelevant, consistent or consonant, and dissonant/inconsistent relationship (Festinger 14). Cognitive system in this case represents a multifaceted interrelating set of beliefs, values, and attitudes that influence and affect behavior. When dissonance occurs, individuals may change their behavior, justify their behavior by altering the conflicting cognition, or justify their behavior by adding fresh cognitions. Festinger noted that the experience of dissonance hinges on three factors; the number of consonant elements, the number of dissonant elements, and the significance of each element (Perry 154). A significant dissonant belief  results to a considerable cognitive dissonant compared to a less significant dissonant belief. Dissonance produces a tension or stress, which in turn creates pressure to change whereby the higher the dissonance, the higher the pressure to change. Tensio n reduction is automatically pursued by altering one’s evaluations by a certain degree. An individual opts to downplay the other so as to assure him/herself. In instances where there is dissonance, individuals attempt to minimize it, besides tending to avoid circumstances that cause additional dissonance. Leon Festinger (1919-1990) Leon Festinger was a social psychologist who  advanced that individuals often experience a distressing mental state when they undertake things that contradict their opinions, or what they know. The

Managing Value for Competitive Advantage Company Analysis Essay

Managing Value for Competitive Advantage Company Analysis - Essay Example The rapid changes in business environment in the 21st century demand that businesses reinvent themselves in order to remain relevant. The economy has changed from being commodity based to become a knowledge –based one. Sources of value creation have shifted from tangible assets to intangible things. Advances in technology and globalization have given the issue of making networks and building long-term relationships more prominence (Castell, 2000). Simply put, in the information age, the flow of communication plays a vital role in enabling the business to succeed. According to Freeman, the term stakeholder may be defined as any group or individual who are in a position to affect or be affected by a company’s objectives. The type of interests that the stakeholders have in a company differs. For instance, investors have a stake in the equity of the firm. In addition, other direct stakeholders such as customers, employees, suppliers and competitors have a stake in the financial success of the company. Wheeler and Sillanpaa (1997) also included individuals and groups that speak for the environment, non-human species and future generations in the list of stakeholders. This type of stakeholders is interested mostly on the impact that the firm has on people and on the environment. Further, Freeman states that there are two fundamental issues that should be articulated in the analysis of stakeholder theory and value creation (1994). First, the fundamental question on the purpose of the organization must be answered. This sets the stage for the management to elaborate on the core function that the firm engages in. The shared purpose of the value that the organization creates helps to rally the stakeholders to work hand in hand towards achieving their goal. The second issue that should be considered is about the responsibility of the management to the stakeholders. It is accepted that sustainable economic value can only be created by the voluntary coming together of people to improve the wellbeing of each other. It is imperative the organization outlines how it intends to do business and precisely the kind of relationships it intends to build with the stakeholders. Creating value for stakeholders provides a win-win scenario for both the firm and the stakeholders (Jones et al, 2002). When a company creates products and services that customers are willing to buy, offering rewarding jobs that

Certified Public Accountant Essay Example for Free

Certified Public Accountant Essay No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. , 222 Rosewood Drive, Danvers, MA 01923, website www. copyright. com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc. , 111 River Street, Hoboken, NJ 070305774, (201)748-6011, fax (201)748-6008, website http://www. wiley. com/go/permissions. To order books or for customer service, please call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U. S.transition to IFRS Appreciate lessons learned from recent business scandals. SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important role in all aspects of your professional life. This module is intended to give you an overview of the study of ethics. It is a starting point for the discussion of ethics that will continue throughout all of your accounting studies. We will begin with a definition of ethics and then review some ethical theories that provide a framework for developing ethical standards for accounting students and professionals. Finally, we will discuss why ethics is important to you as you prepare for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? According to Webster’s Dictionary ethics is â€Å"a discipline dealing with good and evil and moral duty, and with moral principles and practice. † Accounting ethics basically involves applying moral principles to accounting and business decisions. Business ethics is a more general form of applied ethics that relates moral principles to business situations. Business ethics examines behavior toward the outside world considering ethical principles and business codes of ethics. Ethical Decisions in Accounting | 1 Simply put, ethics is doing the right thing. It is not easy to define ethics because ethics can be different for different people. You have your own personal values and these values are very important in the decisions you make. When you are in business you will be required to follow codes of conduct that are established by your company and by any professional associations that you belong to. Following the ethical standards of these organizations is important, but you should always bring your own personal values into your business model. ETHICAL THEORIES Philosophers have developed many theories to provide a framework for making ethical business decisions. These theories provide a point of reference for developing codes of conduct for companies and professional associations. Most ethical codes in business are based on the following moral theories: Rights theory. The moral choice is the choice that best protects and respects the moral rights of those involved with a decision. This theory suggests that humans have a dignity that is based on their human nature and their ability to freely choose what they do with their lives. Therefore they have a right to be treated as ends and not merely as means to other ends. Utilitarian theory. The ethical action is the action that provides the most good or does the least harm. The ethical business action is the one that produces the greatest good and does the least harm for all who are affected— business stakeholders such as customers, employees, shareholders, the community, and the environment. Common good theory. The relationships of society are the basis of ethical reasoning and respect and compassion for others is the basis for moral decisions. This theory addresses the common conditions that are important to the welfare of everyone. Virtue theory. Ethical actions should be consistent with ideal virtues that provide for the full development of humanity. Honesty, courage, compassion, generosity, tolerance, love, fidelity, integrity, fairness, self-control, and prudence are examples of virtues. Fairness theory. Ethical actions treat all human beings fairly based on some standard that is defensible. We might pay people more, based on the difficulty of their work or the greater amount that they contribute to a company. IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions about companies and organizations. For example, if you are considering buying stock in a company you need accurate and reliable information upon which you can base your decision. Lenders such as banks and financial institutions need reliable information to determine if they will loan money to companies. Government agencies such as the Internal Revenue Service collect taxes based on the financial information provided by companies. People rely on the accountants who prepare financial reports. Knowledge of ethics will help you to make good decisions that will give proper information to those who rely on you. With proper information, better decisions will be made. 2 | Ethical Decisions in Accounting Business decisions can affect many people or stakeholders. For example, when you make a decision for your company it can affect the owners and employees of the company, banks who provide resources to the company, customers of the company, and people in the community where the company is located. In addition to the effect of your decision on the profits of the company, your decision may also have other non-financial factors that have important effects on stakeholders. What if you were considering two alternative projects for your company: (1) a project that would make significant profit for your company and also pollute the environment with harmful chemicals; (2) another project that would earn less profit but would have no negative effects on the environment and would not harm any stakeholders. Which project would you choose? Should non-pecuniary factors enter into the decision process? If you consider factors that are not fiscal-only in nature, then how do you measure them? Often, the most important factors in a decision are the ones that cannot be easily measured. Because some things cannot be measured easily, however, does not mean that we should not consider them in our decisions. That is the main point about the importance of ethics in accounting—an awareness that ethics is an important part of business decisions. We often use the cost-benefit decision model to evaluate business projects. We list the costs on one side and the benefits on the other side and the greater number often decides the project. If the benefits are greater than the costs we accept the project; if the costs exceed the benefits the project is rejected. Where does ethics fit into the process? More Profit Less Profit Ethical issues deserve a place in the costbenefit model. It is really quite simple— you consider the possible costs and benefits of ethical issues and place them on the scale along with other costs and benefits. Because ethical issues often are difficult or impossible to measure does not mean that they are not important or that they should not be considered in the decision. A more ethical decision is likely to result if ethical factors are at least brought into the picture when making business decisions. Again, awareness of the ethical implications of business decisions is the key to good business decisions. Not all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are available under generally accepted accounting principles. You will need to choose the correct action according to the circumstances involved, and not based solely on the amount of profit your company can make. As the U. S. moves toward adopting international accounting standards, the accounting guidance will be based more on principles than on specific rules. The use of judgment will likely play a more prominent role in making accounting choices and ethical principles will play an even more important role in business decisions. Ethical Decisions in Accounting | 3 DISCUSSION QUESTIONS 1. Soon you will graduate from college and get a job. What ethical codes of conduct will you have to follow? How will your personal values affect your business decisions? What penalties are there for failure to follow ethical standards? 2. Look at the ethical standards of the AICPA or the IMA included in section 4 of this module. What principles will guide you in making accounting choices? SECTION 2 — THE HISTORY OF ETHICS IN ACCOUNTING In the wake of recent, high-profile accounting scandals, you might think that ethics is a relatively new topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained momentum in the thirteenth century. A code of ethics now applies to all accounting professionals and ethics has become an integral feature of accounting education. BRIEF HISTORY OF ETHICS IN ACCOUNTING Luca Pacioli, an Italian mathematician and Franciscan friar, described a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated â€Å"everything about arithmetic, geometry, and proportions†). In this book he wrote about many topics, including the first ever double-entry bookkeeping system, cost accounting – and accounting ethics. Over the years, ethical standards have been developed by many different professional associations, government agencies, and private companies. These organizations created ethical codes of conduct which their members or employees are expected to follow when they perform their professional work. An important organization in the early development of accounting ethical standards was the American Association of Public Accountants (AAPA) which was created in 1887. During that year, accounting became a profession, or a group of people whose members must meet certain standards to engage in the practice of accounting. In 1907, the AAPA incorporated professional ethics into its membership rules. However, membership in the AAPA was voluntary and therefore the ethical standards of the AAPA could not be enforced on a widespread basis. The AAPA was later renamed to the American Institute of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in today’s business world. The ethical standards of the AICPA are fully described in Section 4 of this module—Ethical Standards for Accounting Professionals. Members of the AICPA are Certified Public Accountants (CPAs) who must comply with the AICPAs ethical standards. Noncompliance could result in losing a license to practice as a CPA. 4 | Ethical Decisions in Accounting ETHICS IN THE ACCOUNTING PROFESSION In the middle of the twentieth century the Commission on Standards of Education and Experience for Certified Public Accountants identified seven characteristics of a profession: 1. A specialized body of knowledge 2. A formal education process to acquire the specialized body of knowledge 3. A standard of professional qualifications to enter the profession 4. A standard of conduct 5. Recognition of status 6. An acceptance of social responsibility7. An organization devoted to the advancement of the social responsibility Characteristic 4—requiring a standard of conduct and characteristic 6—accepting social responsibility, relate most directly to accounting ethics. What standards of conduct should accountants follow and what is the social responsibility accountants have toward the public they serve? Standards of conduct and accounting codes of ethics as developed by current professional accounting organizations are more fully addressed in section 4 of this module—Ethical Standards for Accounting Professionals. A professional must accept a moral responsibility to act in the best interests of the public. This means that business must look beyond profits to the common good and be sure not to harm the public good. The purpose of business is to make a profit, but profit should not be the only motive for business. Adam Smith maintained that business should seek a profit within the ethical principles of justice and fairness. Therefore, a business professional must protect the public interest while pursuing the profit motive. Many would argue that acting in the best interest of the public is also in the best interest of the company. In other words, ethics is good for business and makes the company successful even as the company looks out for the common good. ETHICS IN ACCOUNTING EDUCATION Colleges and universities in the U. S. have included ethics in their curricula since Harvard University was founded as the oldest institution of higher learning in the United States. Many colleges since then have included ethics courses in their liberal arts programs. In the 1980’s, however, applied accounting ethics really gained momentum and many colleges in the U. S. started incorporating ethics into accounting and business classes. This incorporation of ethics into business and accounting is called applied ethics because the ethical principles learned in the philosophy classes is applied to practical accounting situations in accounting classes. With applied ethics, students get to add a new dimension to their business decision process—soft ethical issues in addition to the hard numbers traditionally used to evaluate business projects. DISCUSSION QUESTIONS 1. Some argue that ethics cannot be taught in college because students have already formed their values when they come to college. Do you think ethics should be included in the accounting curriculum in colleges and universities? Ethical Decisions in Accounting | 5 2. Do you feel that good ethical behavior is good for company profits? Describe a situation in which making a decision in the interest of the public good would increase the profitability of a business in the long run. SECTION 3—ETHICS IN THE DECISION PROCESS While you are in college studying accounting you will need to develop a thinking process that will guide you in making business decisions. When you graduate from college and enter the accounting profession you will use the knowledge you learned in college to help your company be successful and to create a better society. Learning accounting is not just about learning numbers, but also about learning to make good decisions. ETHICS IN ACCOUNTING EDUCATION How can you incorporate ethical decision-making when you study accounting? Many organizations exist that provide guidance to universities regarding how to incorporate ethics into accounting education programs. In addition, there are many tools students can use to solve an ethical dilemma. Some ethics tools with links to good web sites are provided at the end of this section. The main way you can bring ethics into your decision process, however, is simply to be aware of ethical issues in accounting situations and to consider these ethical issues as part of your decision model. The need for ethics in education is apparent in light of recent high-profile business fraud cases. In the United States, the American Assembly of Collegiate Schools of Business (AACSB) is the accrediting body for business schools. AACSB makes the education standards for business schools, and the AACSB standards do include ethics. Because ethical values differ among countries and cultures, there is no universally accepted code of ethics. Nonetheless, there are basic ethical principles that cross international borders, and International Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International Education Standards (IES) prescribe standards of generally accepted ethical principles in the education of accounting students. The standards express the benchmarks that you are expected to meet in your accounting education program. They establish the essential elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application. The standards cannot legally override local laws and regulations but will provide an authoritative reference for informing and influencing local regulators regarding generally accepted ethical principles. The International Accounting Education Standards Board (IAESB) recognizes the wide diversity of culture, language, and educational, legal, and social systems in the countries of the member bodies and of the variety of functions performed by accountants. Therefore, each individual member body will determine the detailed requirements of the education programs. International Education Standards for Professional Accountants are intended to establish only 6 | Ethical Decisions in Accounting the essential elements on which ethical principles for all professional accountants and accounting students should be based. The IAESB has issued eight International Education Standards. These standards cover the entry requirements for accounting education programs, as well as the experience and continuing professional development requirements you will be required to follow when you become an accounting professional: INTERNATIONAL EDUCATION STANDARDS (IES). IES 1: Entry Requirements to a Program of Professional Accounting Education IES 2: Content of Professional Accounting Education Programs IES 3: Professional Skills IES 4: Professional Values Ethics and Attitudes IES 5: Practical Experience Requirements IES 6: Assessment of Professional Capabilities and Competence IES 7: Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence IES 8: Competence Requirements for Audit Professionals IES 4 prescribes the professional values, ethics and attitudes you should acquire during your education program. The aim of this standard is to ensure that you are equipped with the appropriate professional values, ethics, and attitudes to function as a professional accountant. IFAC recognizes that the accountancy profession throughout the world operates in environments with different cultures and regulatory requirements. IFAC has, nevertheless, established an international Code of Ethics for Professional Accountants. Professional values, ethics and attitudes relate directly to IFAC’s mission to develop and enhance the profession to enable it to provide services of consistently high quality in the public interest. IES 4 requires that university accounting programs should provide you with a framework of professional values, ethics, and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of society and the profession. The required values, ethics, and attitudes of professional accountants include a commitment to comply with local codes of ethics which should be in conformity with the IFAC Code of Ethics. The coverage of ethics in accounting education programs should include: the nature of ethics differences of rules-based and principles-based approaches to ethics compliance with fundamental ethical principles professional behavior and compliance with technical standards concepts of independence, accountability, and public expectations social responsibility ethics and law consequences of unethical behavior to the individual, the profession, and to society Ethical Decisions in Accounting | 7 ethics in relation to business and good governance whistle blowing, conflicts of interest, ethical dilemmas and their resolution. IES 4 recommends that the presentation of ethics may be treated, at least initially, as a separate subject in the accounting program. As you progress through your accounting curriculum and gain a wider knowledge of other subjects, your business curriculum will likely integrate the various topics covered in other business courses. This will encourage you to look for the possible ethical implications of problems being discussed in your accounting classes and in other business classes you are taking. As an accounting professional you will also need to understand relevant codes of ethics. You can study ethical standards for accounting professionals using the AICPA code of ethics and the IMA ethical standards. You also can examine the ethical standards of other professions and discuss other potential approaches for ethical standards in the accountancy profession. You know from your own accounting education program that you often learn best when you are actively involved learning process, using techniques such as: case studies role playing discussion of selected readings and videos analysis of real life business situations involving ethical dilemmas discussion of disciplinary pronouncements and findings seminars using speakers with experience in corporate or professional decision making Such active learning strategies give you a greater awareness of the ethical implications and potential conflicts that may arise from having to make difficult accounting decisions. It is important for you to learn from your ethical experiences. You should consider an experience, what went well, what did not work, and what approach may be taken in the future in similar circumstances. In this way, you will develop a decision model for ethical accounting choices. All accounting professional associations have codes of ethics that you will be required to follow. Unfortunately, fraud and ethical lapses persist in the business world. What can you do to improve ethical behavior? Awareness of ethical issues and a business decision model that incorporates ethics will help you to apply ethics in your business decisions. Just as you learn to apply financial models in your business decisions, you can also learn ethical models and apply them to business decisions. When you practice ethical situations in your accounting and business classes in college you will be better prepared to make good ethical decisions after you graduate and enter the accounting profession. How can accounting professionals incorporate ethical thinking into their business decisions? Accountants are good at working with numbers, but they need to look beyond the numbers when evaluating business projects. Ethical issues often are not easily measureable in dollars but their impact on accounting and business decisions may be significant and very important. The first step in the process is to be aware that there may be some ethical issues that could affect your decision. Again, awareness is the key. When you bring ethical considerations into the decision process then at least you are considering the possible ethical implications for people who may be affected by the decision you make. 8 | Ethical Decisions in Accounting Accounting professionals who are CPAs must fulfill continuing education requirements to maintain their CPA license. Continuing education in ethics is required in most states. Many CPA firms and large companies have ethics specialists to provide training and serve as resources to address ethical issues. ETHICS TOOLS What are some tools that you can use right now as an accounting student to help you solve ethical dilemmas and develop a process for making ethically good decisions? One tool might be to follow a defined set of steps in making an ethical decision. The Markkula Center for Applied Ethics at Santa Clara University suggests the following process for making an ethical decision: Recognize an ethical issue Get the facts Evaluate alternative actions Make a decision and test it Act and reflect on the outcome There are also many web sites with resources that will help you learn and apply ethical principles. Here are some websites you can review throughout your accounting career: Ethics Toolkit www. ethics. org/page/ethics-toolkit Cyber Students www. scu. edu/ethics-center/cydent Toolbox, Quiz, and More http://cba. lmu. edu/academicprograms/centers/ethicsandbusiness/toolbox. htm A Framework for Thinking Ethically http://www. scu. edu/ethics/practicing/decision/framework. html Ethics Cases. www. scu. edu/ethics/practicing/focusareas/cases. cfm? fam=BUSI DISCUSSION QUESTIONS 1. As an accounting student, how are ethical issues addressed in your accounting curriculum? How can you include ethical issues in a cost-benefit decision model? 2. How should ethical issues be considered in making business decisions? In other words, because ethical factors often cannot be measured, how would you evaluate the effect of ethical issues when you are making a business decision? Ethical Decisions in Accounting | 9 SECTION 4—ETHICAL STANDARDS FOR ACCOUNTING PROFESSIONALS. Having discussed the importance and history of ethics in accounting and some ethical theories that form the basis of accounting ethics, we now turn our attention to the ethical standards of professional organizations. These are the rules that you will need to follow as an accounting professional. We will start with a preview of professional associations of public accountants and management accountants. Then we will look at the American Institute of Certified Professional Accountants’ Code of Professional Ethics and the Institute of Management Accountants’ statement of ethical professional practice. PROFESSIONAL ASSOCIATIONS. As an accounting professional you will belong to a professional accounting association such as the American Institute of Certified Professional Accountants (AICPA) or the Institute of Management Accountants (IMA). Professional accounting organizations have codes of ethics that you will be required to follow as a member of that organization. Violations of ethical codes can result in disciplinary action, loss of your professional license, and possible legal prosecution. In addition to the national accounting organizations, states also have licensing bodies and professional associations that have codes of ethical conduct. The National Association of State Boards of Accountancy (NASBA) promotes ethical standards through its Center for Public Trust, www. centerforpublictrust. org. Of course, in addition to the ethical standards of professional associations, you also will be required to follow your company’s code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL CONDUCT It is important to know that following ethical standards does not mean simply following the law. You need to distinguish between ethical standards and legal rules. As a CPA when you accept membership in the AICPA you assume an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct of the AICPA consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. Principles The six principles of the AICPA code express the professions recognition of its responsibilities to the public, to clients, and to colleagues. 1. Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 10 | Ethical Decisions in Accounting 2. The public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. 3. Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 4. Objectivity and independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. Due care A member should observe the professions technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the members ability. 6. Scope and nature of services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided. Rules The bylaws of the American Institute of Certified Public Accountants require its members to adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules. Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by the AICPA. Rule 102—Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Rule 201—General standards. A member shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202—Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by the AICPA. Rule 203—Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301—Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302—Contingent fees. A member shall not charge a fee on condition that no fee will be charged unless a specific finding or result is attained. Ethical Decisions in Accounting | 11 Rule 501—Acts discreditable. A member shall not commit an act discreditable to the profession. Rule 502—Advertising and other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited. Rule 503—Commissions and referral fees. A member shall not for a commission recommend or refer to a client any product or service when the member also performs an audit for that client. Rule 505—Form of organization and name. A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of the AICPA. IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE The IMA ethical standards are based on the overall principles of honesty, fairness, objectivity, and responsibility. Members must act in accordance with these principles and encourage others in their organization to do so. Based on these principles the IMA requires its members to adhere to the following ethical standards: Competence 1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills. 2. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 3. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Confidentiality 1. Keep information confidential except when disclosure is authorized or legally required. 2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates activities to ensure compliance.

Electronic gadgets and items Essay Example for Free

Electronic gadgets and items Essay I have come to a point in life that many people have not. I have made a firm decision to recommit myself to pursuing my dreams. While there are those who believe that with an ounce of luck and a ton of persistence anything can be accomplished, I believe that there is no reason to expend so much energy and rely on luck. Life is simply too short and too precious to be left to luck alone. After serious investigation and reflection I am convinced my educational goals will be far better achieved at Cornell University. My passion for engineering began at a more advanced stage in my life. I remember how I fascinated I was by electronic gadgets and items when I was in high school. I used to marvel at systems exhibiting complex movements, without an idea of the complexities involved. The broad range of motions they performed under vastly different conditions in contrast to the ease of control exhibited by the operator amazed me. I knew this was all engineering, and I knew it interested me. My intuitive nature wanted me to explore more about this field even more. Soon, I found myself attending lectures, seminars, counseling sessions and even searching for videos about engineering and other things about it. It was probably this that gave me my first thoughts about electrical and computer engineering; I, however, could not fathom that my future was headed in this direction. As the world continues to progress and new innovations are introduced daily, the role that electrical and computer engineering grows as well. Intelligence in systems is no longer a bleeding-edge technology hyped by its proponents and mistrusted by the mainstream. More and more areas of technology education—from life sciences to engineering—are embracing the tenets of the new technology, making it an increasingly mainstream concept. Scope of creativity and the trajectory of the growth Electrical and computer engineering has, influenced me to build a broader knowledge base at undergraduate level on the subjects which I have always enjoyed, from the high school levels physics and mathematics. This is the reason why I feel, I stand a good chance of finding a match for my desire and natural talent in this field. It has been said, however, that desire and natural talent are nothing if they cannot be harnessed properly. In order to harness these talents, I firmly believe that taking my major at Cornell would be the best way to achieve this. One of the many wonderful concepts I have learned from my parents is to strive for academic excellence while balancing life with other activities and contributions. It is this fine balance that I feel will be provided if I am accepted in this major at the Cornell University. I strongly feel that in order to reach my full potential I need to be in an environment that best caters to my interests and goals. I have learned from my parents two â€Å"laws†: the law of learning and the law of giving. I believe the more you learn the more open you become for learning. I am convinced this University is a great fit for â€Å"the law of learning. That is why I believe that this move is a crucial step for me. My success and my accomplishments here will herald the beginning of the fulfillment of my personal and professional goals. It is said that the one thing that nobody can ever take away from you is your education and that is the one thing that I plan to not only gain for myself but for others as well. I have learned from my parents the critical importance of the law of giving, and I am both attracted and committed to this model of community service, particularly that â€Å"students apply skills to effect social change. † Though I got perfect grades, my natural Instinct is what I value the most. Looking at Cornells school of electrical and computer engineering, I sense that my interests and talents will be best realized and developed throughout the way. a good teacher is someone whos really gone out of the way to engage a student it is comments and reviews like such from Cornells prestigious alumni which makes me believe that everyone in such a learning environment would care so much about growth of a student. This is my reason for pursuing this opportunity to become part of the rich academic environment that Cornell University has to offer. As the world continues to change and the workplace becomes more and more challenging and competitive, it becomes imperative for anyone looking for a successful career to not only have the drive to succeed but also the training and expertise to do so. I am not saying that I do not have the training and expertise at the moment but I do believe that there is still room for more. The world is fast becoming a borderless place. Cultures, races, beliefs and ideologies are blend together and interact because of the growing advances in communications. In order to succeed in this world, one needs to be able to adapt to the various cultural differences as well as be able to maintain a certain sense of individual identity. My former school did not have the same diversity that I see environment where cultural diversity is promoted. This is why I believe that this educational environment is the perfect place for me. Not only does this University exceed my expectations but it is also enjoys a global reputation. While I personally believe that â€Å"there is no such thing as a free lunch† and that everything a person has in life must come from hard work and perseverance, I also believe in charity. I believe in helping others who do not have much in life. I believe in helping people regardless of their nation, race or creed. I believe in being a better person so I can best help myself and others around me. I believe that this academic environment is the best place for me to turn these beliefs into realities. I am fully aware of the significance of being considered for acceptance, and I am sincerely grateful for your time and consideration of my application.

Theoretical And Conceptual Framework Of Airlines

Theoretical And Conceptual Framework Of Airlines In the past of few decades ago, airline industry is being control very tightly with lots of regulations. For example, United State (US) air transportation industry is being control tightly by the Civil Aeronautics Board (CAB) on price, route and schedule of flight. After that in 1978, domestic air transportation market of US is having a free competition among airlines which allowed by the Airline Deregulation Acts of 1978. Through this act, every airline is allowed to set their own price, how frequent they are flying and the destination they want to fly to (Thomas, O.G., 2004). After the deregulation of American airline market, European air transport also experienced deregulation in the middle of 1980. The result of regulation is an increase competition of airlines and to open new entry to new airlines. The airline structure has changed due to deregulations. The airline industry becomes more competitive with numbers of competition. Changes of pricing strategy, marketing strategy and airlines networks such as hubs and spokes had made. There are lots of changes from deregulation such as service patterns, pricing, computerized of the management systems and industry structure. Deregulation and air transport liberalization make a turning point of airlines structure and marketing strategies. Travelers are rational and not willing to pay for a level of service which is not necessary (Pourat, H., 1994). Technological development had improved the management system of airline where they are now having seats inventory system and reservation system had been improved. During that time, lots of existing regulated airlines meet failure and left the airline industry. There are numbers of new entry airlines joined the airline industry as well. (Kaplan, D.P., 1995 cited in Thomas, O.G., 2004) report that, 19 jet operator formerly regulated by the Civil Aeronautics Board (CAB), only 7 survived until 1995. The most famous survivor, Southwest Airlines (created in 1971) remains a prosperous carrier today. Deregulation of airline market also brings in another form of new business model which is the low cost business model into the airlines industry as well. This will be further discussing in the next section. 1.2 Problem Statement The new idea of low cost business model was first brought up by Southwest Airlines in the 1970. It took 15 years for the US airline industry and 20 years for the EU airline industry to take up the challenges of the emergence of low cost airline business model. After the deregulation, in 1978, there are huge numbers of new entry of low cost airlines into the airline industry. Initially these new entry airlines was doing quite success but due to by having only low fare would not be able to sustain their business. They are lack of financial support to compete in the competitive airline industry during that time. There are new entries of airlines and airlines which faced failure and left the industry (Natthida Taweelertkunthon, 2006). There is another new generation of low cost business model emerged in the airline industry in 1990. They startup their business with a strong financial support and with a better and younger aircraft used. This new generation of low cost airline has rewritten the business model to compete in the US competitive airline business environment and also with the commercial airlines market. They had also shifted from their business strategy from product differentiation into low cost. They become more cost advantages through efficiency where their operational efficient help to bring down the cost. The emergence of low cost airline manage to steal customer from the commercial airlines especially price sensitive customer and served with wide range of services. Even those high end customers are not longer willing to pay such a high fare on air transport where this bring benefit toward the low cost airlines. Air transport is not a luxurious thing anymore. At this point of time, traditional airlines faced challenges from low cost airlines where they find difficulty on sustaining their business. In Asia, low cost airline business model is still a new idea and just started in year 2000. Nevertheless, this new business model do faced problem of restrictive of two countries involved. Problem had been solved through the agreement among Southeast Asia (SEA) countries. Air Asia the successful pioneer established in the year 2001 and took the sky in November 2002. The success of Air Asia with low cost business model is the reason of the growth of low cost airlines rapidly in Southeast Asia. There are numbers of new entries of low cost airlines such as Tiger Airways, Nok Air and etc. The fact that Southeast Asia has a massive population is crucial, more than 50 million people with a rising middle class and a growing propensity for travel. The geographical location of surrounding islands without viable and competitive alternatives modes of transportation in Southeast Asia will enhances LCCs an enormous competitive advantage over surface and ground modes. (Natthida Taweelertkunthon, 2006) Low cost business model of low cost airlines is different in between of SEA and US and EU. The application of low cost principle is different. For example, in US and EU, they could have a lower fare on landing at secondary airports. But in SEA, they couldnt be able to avoid air traffic congestion at the core airport easily. Therefore, SEA low cost airlines cannot be able to save and lower fare on landing fees and etc. Besides that, the competition faced by SEA low cost airlines is much competitive as compare to US and EU low cost airlines. This is because of there are lots of competitor in SEA country with low cost airlines. Therefore, the marketing strategy that being implement by the low cost airlines to stay and being competitive is important. This research proposal is focusing on the marketing strategy that implement by low cost airlines to gain competitive advantages in the competitive environment. 1.3 Research Question From the problem statement above, it brings to several research questions where the researcher need to collect information for the purpose of this proposal. What are the marketing strategies implementing by Air Asia? How does marketing strategies influence the sales of Air Asia? What are the objectives, benefits and cost of the marketing strategies implementing? Are there any differences in between of traditional and low cost airlines marketing strategies? How Air Asias marketing strategies make Air Asia to be competitive among other low cost airlines? 1.4 Research Objective Research objectives have been listed down at below to guide the researcher in getting and answering the research questions which had stated above. Identify the marketing strategies that being use by Air Asia. Analyze on the marketing strategies that had being used. Analyze the sales trend of Air Asia. Compare the sales trend and marketing strategies that had implemented. Evaluate the objectives, benefits and cost of the marketing strategies implemented. Compare the marketing strategies of traditional and low cost airline. Evaluate the competitive advantages of Air Asia. 1.5 Theoretical and Conceptual Framework 1.5.1 Conceptual Framework 1.5.2 Theoretical Framework The process of this research proposal is shown in the diagram above. First of all, the problem statement would be discussing that the emergence of low cost airlines in the airline industry. 1.6 Scope and Limitation 1.6.1 Scope In the business world, there are plenty of strategies that are implementing by different company to stay competitive in the business environment. The strategies implemented by company are such as marketing strategy, financial strategy, research and development (RD), management information system (MIS) and etc. in this research proposal, the strategy that is being focus on is marketing strategy of an airline. It is to research on the ways of an airline manage their marketing strategy well to gain competitive advantage. Airlines industry is a huge industry which consist of full service airlines and no frills airlines. This research proposal has limited the research topic into a small scope which is focusing on analyzing the marketing strategy of no frills airlines. Besides that, there are numbers of no frills airlines in the world as well. Therefore, the researcher has further scope the topic down to low cost no frills airline of Malaysia which is Air Asia. 1.6.2 Limitation In every research proposal, there would have some limitations which limit the researcher to collect better information or result for the presentation of proposal. There is limitation which face by the researcher when doing research for this research proposal. AirAsia.com (2010), Air Asia is the only low cost airline available based in Malaysia (which not consist of low cost airline (FireFly) with subsidiaries of Malaysia Airline System Berhad). There do not have choice to researcher where Air Asia is the only available choice to be included as the scope of the topic. Besides that, there are limited journals available about the marketing strategy of a low cost airline. Therefore, it is a limitation for the researcher to collect journals for review the literature. In addition, the marketing strategy of low cost airlines differs from airline to airline. It is difficult to finalize the main marketing strategy that is implementing by low cost airlines. 1.7 Significance of the Study This research proposal is important to YBhg. Dato Tony Fernandes, the CEO of Air Asia and the marketing manager of Air Asia. This is because the research proposal has a summary of the effectiveness of the marketing strategies that being implementing by Air Asia where it makes them to be competitive advantage and a head above other low cost airlines. They would have the opportunity to have an outlook on a different angel of view in order to further improve on their current marketing strategy by advancing the current strategic planning model. Besides that, another targeted reader of this research proposal is the marketing managers of other airlines (such as low cost or full service airlines). This is because they could have the idea of how Air Asia is having such an excellent marketing strategy which brings it to where it is right now as the Worlds Best Low Cost Airline. They could use the strategic that Air Asia is implementing as the role model to market their airlines to be more competitive as well. In addition, this research proposal is useful to students who are majoring in marketing strategic management. This is because it would be a good and appropriate case study to read and learn from on the ways of a company could be able to manage their strategic planning model so well and gain competitive advantages over other competitors. Student would have the opportunity to have an in-depth understanding on the ways of a low cost airline planning the marketing strategy model to suit the business model which to keep cost low and being successful. 1.8 Definition of Term ASK = Available seat kilometer ASK is to measure the carrying capacity of airlines passenger. The formula is seat available x distance flown = carrying capacity per plane Chapter 2: Literature Review According to Natthida Taweelertkunthon (2006), there are two types of low cost carrier which are low cost no frills carrier and low cost low frills carrier. Low cost no frills carrier is those low cost airlines which do not provide any other extra services like on board meals. Tiger Airways and Air Asia are the example of low cost no frills carrier. On another hand, low cost low frills carrier refers to low cost airline which provide some extra service like on-board drinks or snacks. The fare of air ticket is slightly higher than low cost no frills carrier. The example of low cost low frills carrier are Nok Air, One-Two-Go and Jetstar Asia. 2.1 Key Features of Low Cost Airline Business Model Figure 2.1: LCCs Business Model Source: (Jiang, H., 2007) The figure above shows the low cost airline business model which is build up three main key features which are simple product, low operating cost and positioning. 2.1.1 Simple Product / No Frills A low cost airline would keep service and product simple to maintain cost advantages to offer product which is value for money to the customers. A simple product which also means no frills or no extra service such as meals on board provided on board to cut down cost. Besides that, meal on board could also be provided with a mean of good quality with extra charges. The seats are narrow to have a large capacity on plane and maximize seat density. This is to have a large volume of sales to cover the cost on the single journey to the destination. There is an only one class seat on aboard available with no seats arrangement allows (Jiang, H., 2007). 2.1.2 Low Operating Cost In addition, a low operating cost is one of the low cost airlines features. Low cost airlines will only land on secondary airports where the landing fee is much lower as compare to core airports. Secondary airports also have the advantage of less traffic congestion where the flight and stop by and take off again in a shorter time. They would have a shorter turnaround time to avoid paying higher tax charges on parking. Besides that, low cost airline practice direct sales of air ticket or through online reservation and buying. A cost cutting strategy would be implementing by low cost airlines to keep their cost low and to have cost advantages (Dietlin, P., 2004). 2.1.3 Positioning Lastly, low cost airline will market themselves mainly to non-business passengers. For examples, leisure passengers and price sensitive passengers are non-business passengers. In recent years, low cost airline starts to target business travelers as well. This is to grow their market to a more large perspective. A good and effective marketing strategy of low cost airline plays an important role to position their product to the public and to gain competitive advantage as well. Low cost airline will have a short haul which fly from point to point with high frequency. Moreover, low cost airline would likely to become the number one or two on most routes operated (Jiang, H., 2007). 2.2 Challenges of Low Cost Airlines In the competitive environment of airline industry, there are several challenges which will be faced by low cost airlines. Explanations on the challengers that face by low cost airlines are explained as below. 2.2.1 Overcapacity First of all, the airline industry of low cost airline is growing rapidly where there is more new entry of low cost airlines. According to Jiang, H. (2007), the author said that there are over thirty low cost airlines launched in the year of 2002. A sudden increase of a large amount of new entry brings threat to the existing low cost airline. The market is overcrowded and overcapacity where all of the low cost airlines need to compete among airlines to generate revenue for their own. 2.2.2 Pressure on Yield or Average Fares With a large amount of new entry it creates a competitive competition environment among airlines. According to Dietlin, P. (2004), worldwide airline yield will decrease by 1.1% per year until 2010 and intra-Asia yield will decrease much faster than that. New pricing strategy had been introduced by traditional airline to compete with low cost airline. For example, for some routes, traditional airline introduce a low aggressive fare especially those routes that being fly by low cost airlines. Besides that, there is a price competition among airlines. The new entry airlines are having lower fares to compete with existing low cost airlines. This pulls down the average fares per customer where it does not benefit any side on a long run. 2.2.3 Difficulty on Keeping Cost Advantages According to Dietlin, P. (2004), Asian airlines are having a significant lower input costs as compare to American airlines and European airlines. This problem of lower input cost is mainly due to labor cost. Dietlin, P. (unpublished, 2004) stated that Airlines in Singapore unit labor costs are USD 0.77 per ASK and airlines in American is having US 2.92 per ASK which is 279% more. Asian airlines are trying to solve the problem by hiring labor from low-income countries where they could have low wages for their labor to increase unit costs. 2.2.4 Product Differentiation With numbers of low cost airlines in the market push every single low cost airline to differentiate their product to gain as much market share as possible. This simple mean more cost will incur. Airlines are coming up with more aggressive and low fares which it would pull down the average revenue of airlines. Low fare of air ticket is no longer enough to be differentiating from other competitor. They are trying to brand themselves to differentiate from others to gain competitive advantages. 2.3 Marketing Strategy that Implemented by Low Cost Airlines There are several marketing strategies that being implement by low cost airlines to market or position their product to their customer. There are some marketing strategies that being practicing by low cost airline are stated as below. 2.3.1 Frequent Flyer Program Frequent flyer program is one of the marketing strategies of Southwest Airline but it is not adopting by most of the low cost airlines. This program gives out frequent flyer point when customers purchase air ticket each time. By using the accumulate points, it could be redeem for free ticket or upgrade class seat which depend on the company policy (Lederman, M., 2003). As a marketing tool FFPs have proved highly successful (Bennett, M.M., 1996). 2.3.2 Point-to-Point Gutstafsson, L. (2005) says that point-to-point could be included as a cost leadership strategy as well as a marketing strategy as well. Point-to-point refers to the air traffic movement system where the flights fly directly to the final destination without going through the hub. This would be able to help airline to save up cost. At the same time, it could be able to attract customer where they do not need to waste time on transiting at the hub. Customer could be able to have a flight directly to the final destination that they wish to be just with a low fare air ticket. 2.3.3 Branding / Image It is difficult for airlines to differentiate their product from other competitor as the basic product of airlines are the same. Therefore, branding and build up good image or reputation is another option to market their product to the public. Branding is do marketing on a product externally to the public. There is another way round of branding being practicing. As an example, Air Asia do brand their product internally to their staff first before to brand it externally to the public (Marketing-interactive.com, 2008). This is to let the staff of Air Asia knows well on the function and attractive of the product where they could sell it more better externally to the public. 2.3.4 Pricing (Low Fares) Low cost airlines are marketing their products with low fare to compete with traditional full service airlines. Low fare is the main attractiveness of low cost airline as compare to full service airline. Low cost airlines keep on introduce low fare ticket to customer and having promotion sales on air ticket. Fare of air ticket is getting cheap as time goes. Fare of air ticket is the main strategy that plays around by low cost airlines. Chapter 3: Research Design and Methodology 3.1 General Nature of Research The general nature of the research proposal is qualitative methodology. Saunders, M. et. al (1998) defines qualitative research as an array of interpretive techniques which seek to describe, decode, translate and otherwise come to terms with the meaning, not the frequency of certain more or less naturally occurring phenomena in the social world. A deeper insight of the ways of Air Asia managing their marketing strategy would be able to gain from doing qualitative research. A research which is base on the meaning which express through words is qualitative research (Saunders, M. et. al, 1998). 3.2 Research Philosophy Interpretive or phenomenology is the research philosophy that selected by researcher on this research proposal. This philosophy is suitable for research which is on qualitative methodology. Interpretive would help to gain new insight about the reality and deeper understanding on the question of how and why. Researcher is more flexible to adapt with changes during the research process. It is more appropriate to study on a small sample for interpretive philosophy. There are threats by using this philosophy. First of all, it will be time consuming when collecting qualitative data. In addition, analyzing of qualitative data would be difficult especially for inexperience researcher to analyze and generate new theory. 3.2 Research Method and Research Design 3.2.1 Research Method The research method that is being use by the researcher in this research proposal is interview research method. According to Saunders, M. et. al (1998), there are several types of interview such as structured interview, semi-structured interview and unstructured interview. The choice of interview selected is semi-structured interview which would have a list of topics to be cover during the section of interview. Semi-structured interview would be able to cover in depth and exploratory study. It would benefit to gain new insight on the particular topic as well (Saunders, M. et. al, 1998). 3.2.2 Research Design 3.2.2.1 General Research Design General research design is known as research strategy. The three main research strategies are experiment, case study and survey. The research strategy that would be use in the research proposal is case study strategy. Case study would have a detail and intensive knowledge on the single case study that is being studied. Case study is very useful in conducting exploratory of the theory and challenging with come up with a new theory. Besides that, case study would provide a very rich understanding on the case that is being studied (Saunders, M. et. al, 1998). 3.2.2.2 Research Approach Besides that, the research approach that being used is inductive approaches. Inductive approach is building theory which is more for case study research strategy. This approach would get the research to involve in the case study as well. The general idea of the problem would be understand well when inductive approach is being use. This approaches would more likely to use up interview data. It would be able to formulate theory by using the result of data analysis but at the same time it would also end up with the same theory as the existing theory (Saunders, M. et. al, 1998). 3.3 Sources of Data 3.3.1 Primary Research There are several primary researches available such as observation, interview and questionnaire. The primary research which is being use in this research proposal is through interview. A semi-structured and in-depth interview would be conduct in order to have an exploratory study on Air Asias marketing strategy to gain new insight. An open-ended interview questionnaire would be design and use to interview the potential interviewee to collect qualitative data. A face-to-face interview would be held where it allow researcher to have more control and strengthen open-ended question (Mona, C., et. al, 2001). 3.3.2 Secondary Research In this research proposal, the secondary research used is through online database to collect useful journals which are relating to the topic. The main online database is being use is [emailprotected] which is an online database of the Massachusetts Institute of Technology. The information that found through this online database is highly reliable where there is lots of PhD or masters unpublished thesis available on the database. Besides online database as secondary research, websites are being used as well. Official website of Air Asia is being used as the secondary research tool to get information regarding on Air Asia. Newsletters of Air Asias would frequently update the researcher on current news about Air Asia. Besides that, Air Asias blog is one of the secondary research tools where it provides new updates of Air Asia from time to time when latest news of Air Asia could be known from there as well. 3.5 Data Analysis Procedures There is several methods data analysis on qualitative research. The method of data analysis selected for this research proposal is the grounded theory data analysis. This data analysis method uses the inductive research where it collects data from the source of interview. Through interview, data would be able to collect and at the point of time, the data is being grouped accordingly into respective main concept (Gutstafsson, L., 2005). After the grouping of data into different concepts is done, the data could further categories into different supporting theory structure. By doing so, it enable researcher to have a better outlook of the data displayed in the structure. Therefore, researcher could interpret and analyze the data easily. A new theory would be able to generate by using the result of data analysis (Gutstafsson, L., 2005).

Anne Finchs Poems :: Anne Finch Poetry Poem Essays

Anne Finch's Poems While other writers use their poetry to decipher the meaning of life, Anne Finch, Countess of Winchilsea was busy writing about how to live it. Five of her poems, â€Å"Jupiter and the Farmer,† â€Å"The Tree,† â€Å"The Shepherd Piping to the Fishes,† â€Å"Love, Death, and Reputation,† and â€Å"There’s No To-Morrow,† convey strong messages to the reader about how to live their lives. In her poetry, Anne Finch uses anecdotes to help illustrate the validity of her statements, thereby providing the reader with a strong, meaningful, and important message about how life should be lived. â€Å"Jupiter and the Farmer† tells the story of a farmer who took it upon himself to control the weather in favor of his crops: â€Å"The Frost to kill the Worm, the brooding Snow, / The filling Rains may come, and Phoebus glow† (14 – 15). In doing this, the farmer plays god himself rather than let the real god, Jupiter, control things. The farmer ends up choosing what he wanted in such a bad fashion, he ruins his crops and is â€Å"with Famine pinch’d† (24). Upon the realization of his mistake, the farmer calls upon Jupiter and promises he will no longer take fate into his own hands. He resolves to let Jupiter lead the way while he â€Å"live[s] to Reap† (30). Through this poem, Finch stresses how important fate is in everyday lives. Like the farmer, we may have a desire to try and take the reigns from destiny, but it will never end well. Finch says we should just leave our lives to fate, and everything will work out alright. In â€Å"The Tree,† the speaker talks to a tree and express thanks for its â€Å"delightful shade† (1). The speaker goes on to talk of the others who benefited from the existence of the tree and gave it something back in return, such as the birds singing, travelers praising it’s welcome shade, and nymphs making crowns from its blooms. The speaker wonders what she can do to repay the shade given her by the tree. She decides to wish something for the tree’s future. She wishes, â€Å"To future ages may’st thou stand / Untouch’d by the rash workman’s hand† (19 – 20). Ultimately, she wishes something such as â€Å"some bright hearth† (32) be made from the tree at its death.

Human Rights Issues in Malaysia Essay -- Human Rights

Human rights violations occur on a daily basis in Malaysia. Recently, according to the Associated Press in an article published in The Hindu, an estimated 25,000 protestors rallied on the streets of Kuala Lumpur, Malaysia, demanding electoral reforms prior to the next national polls (Associted Press, 2012). Police fired â€Å"tear gas and water laced with stinging chemicals† into the crowd of protestors as retaliation to violation of pre-set barriers by the protestors (Associted Press, 2012). However, prior to that, there were several hours of peaceful protest. Authorities stated that the demonstrators had no right to use Independent Square, â€Å"a symbolically important venue that hosts parades and high-profile celebrations† as their protest site (Associted Press, 2012). Activists feel that the Election Commission is prejudiced citing falsified voter registration lists and concerns regarding Prime Minister Najib Razak’s ruling coalition having an â€Å"un fair upper hand† in the elections. (Associted Press, 2012). Although elections do not need to be held until mid-2013, previous rumors state that Najib may dissolve Parliament next month and seek a new mandate in June. Other demands include longer campaigning times and absentee ballot problems, and although Foreign Minister Anifah Aman admits that there are issues, officials feel that many of these concerns are exaggerated (Associted Press, 2012). Although protest concerns merit consideration, primarily, what this event demonstrates is the continued disregard for basic human rights and freedoms in Malaysia. Clearly, government response to this protest supports the rejection of basic human rights and freedoms to Malaysian citizens. Additionally, a previous protest in July 2011 also di... ...rg/news/2012/01/23/malaysia-promises-reform-unfulfilled Human Rights Watch. (2012). World Report 2012: Malaysia. Retrieved April 30, 2012, from Human Rights Watch: http://www.hrw.org/world-report-2012/world-report-2012-malaysia Pichai, U. (2010, March 25). Malaysian government urged to end abuse of migrant workers. Retrieved May 8, 2012, from Mizzima News: http://www.mizzima.com/news/regional/3722-malaysian-government-urged-to-end-abuse-of-migrant-workers.html The Sydney Morning Harold. (2012, April 29). Xenophon caught in Malaysia protests. Retrieved April 29, 2012, from The Sydney Morning Harold: http://www.smh.com.au/national/xenophon-caught-in-malaysia-protests-20120429-1xsjb.html Thompson, J. (July, 25 2011). Australia, Malaysia sign refugee deal. Retrieved May 7, 2012, from ABC News: http://www.abc.net.au/news/2011-07-25/malaysia-signs-refugee-deal/2809512