AT&T’s Resources and Capabilities Essay

AT&T is one of the largest telecommunication network provider in the world and they are a market leader in United States. Besides the traditional forms of communication like local and distance telephone services through mobile lines or landlines, AT&T’s primary business is to provide a diversified of telecommunication services to American customers and their services includes: Wi-Fi, high speed internet, internet TV, fiber optics, satellites, voice and cloud services with a whole suite of IP-based business communication services. They were established back in 1876 when Alex Graham Bell first invented telephone. Together with the group of AT&T subsidiaries, they have over 105 million subscribers in 225 countries and close to 250,000 employees worldwide (AT&T, 2014). According to the (Plunket Research, 2013), the market value worldwide for telecommunication industry in 2013 was USD 5 trillion and the market value for United States alone was USD 1.2 trillion. Technology has been an integral part of our daily life; and it is widely used in all business organizations. 91% of adults in United States owned a cell phone (Pew Research, 2013) and the telecommunication industry may seems to be an attractive industry with the increase demand of such product and services. However, due to the rapidly technological evolution, this is a highly competitive market to sustain competiveness in the market. For example, AT&T’s business evolves around technologies, there is shift of demand in the consumer market; consumers have switch to use instant messaging services like ‘whatapps’ instead of talking over the phone or short messaging services. AT&T must be able to implement alternate strategies to meet customers’ need before competitors. Though there are four major players in the telecommunication industry, AT&T’s main competitor is Verizon; they have similar financial strength and market share while Sprint and T-mobile hold a very small percentage of the market share. When firm resources in an industry are homogenous, competitive advantages cannot exist (Bain, 1956). To continue as the market leader, AT&T needs to have sustainable competitive advantages against competitors. According to Barney (1991), a firm is said to have a competitive advantage when it is implementing a value creating strategy not simultaneously being implemented by any current or potential competitors. And to sustainable competitive advantages firms have to analyze their internal environment and implement  strategies that will exploit their strengths by exploring the external opportunities while neutralizing external threats and avoid internal weakness. Porter (2005) reinstates that firms will attain competitive advantage by developing a strategy that enable them to have a unique marketing position. Kanter (1999) also argue that to sustain competitiveness in the market, firm must innovate in an accelerating rate. Resources and Capabilities Leading AT&T the Market Leader The resource-based view (RBV) strategy analyzes a firm’s internal resources that may potentially be the key resources that can have a competitive advantage. And in order to sustain a competitive advantage, a firm must have unique resources (Barney, 2004). RBV strategy is used to evaluate the internal capabilities on an organization – resources and competences (Barney, 2001). Resources are productive assets owned by the firm; capabilities are what the firm can do (Grant and Jordon, 2012). By applying Barney’s (1991) VRIN framework, we can determine whether the internal resources will contribute to the firm’s strategic capability. They four key attributes of the VRIN framework are: (1) Valuable; exploits competitive opportunities (2) Rare; they must be rare in the competitive environment (3) In-imitable; competitors cannot duplicate the sources (4) Non-substitutable; must not be easily replaceable by alternate products. The key resources AT&T possesses are t he strong financial resources, extensive network infrastructure, research and development facilities, human resources, unique culture, brand image and intellectual properties. Resources are then classified into tangible assets or intangible assets and they must be heterogeneous and immobile to have sustainable competitive advantages. For AT&T to achieve strategic capability, we need to evaluate AT&T internal resources and their capability to perform well with those resources. Just resources alone or capability alone will not lead to strategic capability. Over the decades, AT&T has built different network platform worldwide to support a range of wireless voice and data capabilities. They have the widest network coverage, with more than 18,000 WiFi hotspots in 42 countries. In the United States, AT&T’s customers can access to free WiFi services at many popular hangout places like Starbucks, Borders and McDonalds. AT&T is also financially strong to invest of their network  infrastructure. They have invested billions of dollars to install fiber optic cable nationwide to provide customer a much faster and stable network connection. Lieberman and Montgo nmery’s (1998) first-mover theory state that firm may have competitive advantages through new innovations. AT&T was the first to introduce 4G networks in the nation and they are the first and only company who has the resources and capability to restore the network issue in the event of natural disaster. They have built their reputation and brand in the industry over the years and are known as a technology leader with new innovations. Being the first-mover, AT&T has built customers’ confidence by being perceived as the industry leader who can deliver additional values to consumers thus reduce rivalry competition. For example, AT&T was certified by Department of Homeland Security for their Network Disaster Recovery program and US Navy awarded them a 10.4 million contract for the cloud-based voice-over IP recently. Financial and network infrastructure are key tangible assets to AT&T, they are extremely valuable to AT&T as these primary resources integrating with their intangible assets to achieve competitive advantage. Physical resources as such may confer little advantage to company for long term. For example, rival like Verizon, who has the similar financial capabilities may soon acquire similar assets. Verizon has already starting building the 4G networks. Acquisitions and me rgers are often strategies in big firm. Strong financial resources give AT&T the capability to acquire other companies to strengthen their portfolio by leveraging on external capabilities. AT&T has announced to acquire DirecTV, the biggest cable television provider to strengthen their portfolio. Though AT&T provides cable television services, they have less than 6 million subscriber in their ‘U-Verse’ bundle package, which include Internet, landlines and cable TV. The merger of DirecTV increase AT&T’s cable television subscriber four time more than their U-Verse and an additional 18 million cable television subscriber in South America (Forbes, 2014) by leveraging on the DirecTV’s existing network infrastructure and customer data based. There are high risks in every merger, many firms failed because company are unable to integrate. I believed that AT&T will successfully integrate these businesses together and will be able to deliver additional value to the customer by providing an integrated solution and extend to more subscribers. Unlike tangible assets, intangible assets like  human resource, branding, intellectual properties, research and developments do not have a financial value and often the intangible assets are undervalued and yet contribu te much more than the tangible assets. AT&T is the most valuable brand in Texas, with a value of 45 billion (Jean, 2014). Through various strategies, they have built a great reputation and brand recognition in the United States over the century. AT&T has the exclusivity distribution of Iphone when Apple first launched them in the market. AT&T has the upper hand in terms of business negotiation and bargaining power of suppliers are low due to the AT&T’s extensive customer base and their brand. Porter (2005) argues that differentiation strategies give the firm competitive advantages against rivals. Being unique and different will also lead to higher profitability by demanding higher price. AT&T differentiates them from rivalry by highly focusing on research, development and customer-centric approach. AT&T has invested heavily in their research and development lab and they have 1300 of the world’s best scientist and engineers. AT&T’s researcher has contributed to the industry with many new inventions since 1901 and they made major technological inventions like communication satellite and solar cell that changes the way technologies work. According to Barney (1999) ‘A firm obtains valuable and rare resources because of its unique path through history, it will be able to exploit these resources in implementing value-creating strategies that cannot be duplicate by others’ and ‘A firm with scientists who are uniquely positioned to create or explo it a significant science breakthrough may obtain an imperfectly imitable resource from the history-dependent nature of these scientist’s individual human capital’. Since AT&T is a network company, research and development will be one of the most valuable resources to the firm. Besides new innovations, understanding customers’ need is equally important. Some other key development focus includes increase process automation and consolidation, improve and enhance customer experience. Ability to deliver new technology and offer alternate products and services that better suit the customer needs is the key strategy to stay ahead of competitors. AT&T is rated as the company with the best customer service experience in the industry and AT&T’s customers are the first in the industry to have e-commerce services; they are able to view their bills online and also have  added features like bill sorting by categories, request service updates and many more. Intangible assets like intellectual property, trademarks, copyrights and patents do not have an asset value, but they extremely valuable, rare, in-imitable and non-substitutable. Having heavily invested in research and development, these patents give AT&T the exclusive right to protect their innovation s. AT&T has more than 5,000 registered patents and trademarks; they have 3 patents registered averagely per day. Grant (2005) describes human resource as the productive services offered to the firms by human being through their skills, knowledge, reasoning and decision-making abilities. Besides the scientist and engineers in the AT&T Lab, AT&T has employees from a diversify background that has different potential to contribute to the organization in different business function. Continue training and education will ensure that employees will have the essential knowledge, and the capability to perform their jobs. There are a variety of training programs specially designed for the employees of all level and functions. For example, AT&T University provides leadership training to managers at different level, skills development program design from retail sales to engineers. In 2012, AT&T spent 250 million dollars for employees’ training and development and 28 million for tuition reimbursement to increase the employees’ knowledge and skills, which can in return transform into the human resource capabilities. It is very difficult to find a right candidate for the right position and it is even harder to retain talent in an organization. AT&T has one of the best compensation packages to retain talent, to increase employees’ loyalty and decrease employee turnover rate. Barney (2005) recognized that a firm’s culture is one of the most valuable resources. Culture is the work routines and how organization operates; every organization has their own mission, vision, strategies, values, beliefs and behavior. AT&T has a unique culture, they are highly focus in technology, leadership innovation, customer-centric focus, possess high integrity and believe in collaborative teamwork. Embedded capabilities are very likely part of the organization culture and AT&T’s unique culture contributes to the strategic capabilities on the firm. Both human resource and company culture are valuable resources, rare, in-imitable, and non-substitutable. Conclusion A&T is a differentiation leadership, who has superior customer service with the most reliable and fastest services; customers are willing to pay a premium price for the best provider. Their core competencies are: ability to scale the business, creation of new innovations ahead of competitors, integration of network components, integration of software components and network integration. AT&T has sustainable competitive advantages in the telecommunication industry because they possess inimitable strategic capabilities through complexity of internal and external linkage, with their achievements and past experience in the telecommunication industry, they are able to innovate and stay ahead of competitors. The organization has accumulated knowledge through both formal system and shared experience of people and they are able to integrate into organization capabilities. Due to the complexity of the resources, another firm will able to achieve sustainable competitive advantages with the same kind of resources. For example, Continental Lite tried to imitate Southwest’s budget airline, they failed and suffered heavy losses. Similar, even if Verizon have some of AT&T’s employees like the engineers, senior management, and including the same network infrastructure, Verizon will not have able to achieve competitive advantages as AT&T because they do not know the linkage of all the core competencies which will lead to failure. References AT&T (2014) Investors Relations. Available from: http://www.att.com/gen/investor-relations?pid=5711%5B [Accessed 8 June 2014] Bain, J. 1956. Barriers to New Competition. Cambridge, Mass.: Harvard University Press. Barney, J.B. (1991). Firm’s resources and sustained competitive advantage. Journal of Management, 17: 99-120 Barney, J.B. (2001)‘Resource-based theories of competitive advantage: A ten-year retrospective on the resource-based view’ Journal of Management December 2001 27: 643-650, Bloomberg Businessweek (2014), AT&T Inc (T: New York). Available from: http://investing.businessweek.com/research/stocks/financials/financials.asp?ticker=T [Accessed 21 June 2014] ‘AT&T-DirectTV Merger Shows Telecom And Television Are Now The Same Business’ 2014, Forbes.Com, p. 1, Business Source Premier, EBSCO host, viewed 3 June 2014. Jean, S. (2014) Dallas News. Ranking: AT&T is the most valuable bank in Texas. Available from http://bizbeatblog.dallasnews.com/2014/03/ranking-att-is-the-most-valuable-brand-in-texas.html/ [Accessed 25 June 2014] Grant, R. and Jordan, J. (2012) Foundation of Strategy. 1st edn. West Sussex: John Wiley & Sons Ltd Grant, R. (2005) Analyzing Resources and Capabilities. Contemporary Strategic Analysis. Volume 5 p.130-185 Kanter, R. M. 1999. From spare change to real change. Harvard Business Review 77 (3): 122–32. Lieberman M.B. Montgomery D.B (1988), â€Å"First-Mover Advantages†, Strategic Management Journal, Vol. 9, 41-58 Market Watch. (2014) AT&T Inc. Available from http://www.marketwatch.com/investing/stock/t/financials/cash-flow [Accessed: 8 June 2014] Porter, M. (M 2005) ‘Michael Porter on Str ategy’, Leadership Excellence, 22, 6, p. 14, Business Source Premier, EBSCOhost, viewed 23 June 2014. Porter, M. (2008) M. E. Competitive Strategy, Free Press, New York, 1980. Porter, M 2005, ‘Michael Porter on Strategy’, Leadership Excellence, 22, 6, p. 14, Business Source Premier, EBSCOhost, viewed 23 June 2014. Pew Research. (2013) Cell phone ownership hits 91% of adults [Online] Available from: http://www.pewresearch.org/fact-tank/2013/06/06/cell-phone-ownership-hits-91-of-adults/ [Accessed: 10 June 2014] Plunket Research. (2014) Telecommunication Industry Market Reseach [Online] Available from: http://www.plunkettresearch.com/telecommunications-market-research/industry-and-business-data [Accessed: 10 June 2014] The Wall Street Journal (2014), AT&T Enhances Mobile Internet Coverage in Bud Walton Area At The University of Arkansass. Available from: http://online.wsj.com/article/PR-CO-20140603-905535.html# [Accessed: 8 June 2014]

Religious Freedom and the Great American Melting Pot

This paper will also explore the supposition that the United States' open arms America's Melting Pot) allows all that seek a better life, entrance, has placed us at risk of terror attacks from those who merely purport to be in the U. S. To gain citizenship, to vacation, or to take advantage of the Great American Dream. When in actuality their plans may be nefarious in nature. There is no question that the United States' open door policy has made this a very diverse nation that holds its freedom in high regard.In many ways it can be said that our cultural, religious and ethnic diversity is what makes us so attractive to the rest of the world. It is also what makes us vulnerable. We know that America has its enemies, and since 9/1 1 the U. S. Has increased its security measures. However, it will be next to impossible to thwart every threat without violating our civil liberties. It is no doubt that societies throughout the world have become more and more interconnected. Applying the soc iological perspective will help us to discover some truths about our common nature, as well as the opportunities and imitations in our lives.It helps us to take a more active role in our society by exposing who we are as a people, which helps us to navigate in this diverse world. The structural-functional approach was not the approach that fit this particular situation. Surely there are many who devote great time and effort to promote solidarity and stability. These same individuals yearning for a society whose complexities work together. I believe that the social-conflict approach is one that has been utilized in many studies examining the social, ethnic and cultural dynamics in this country.It covers many different aspects of inequality, whether it is gender, religious, race, social class, sexual orientation, etc.. As much as we would like to believe that things are changing, we see in everyday fife that things do not really change that much. That there are some people in powerful positions always looking to separate themselves from others that are different under the pretext that they are protecting themselves and what they have from being taken away by those not like themselves. The differences in religious beliefs in America are not new.This Country was founded, first on the principals of religious tolerance and later thanks to James Madison and the framers of our Constitution, religious freedom. If the extent of our conflict was based solely on our differences in religion, a conflict that seems insurmountable at best we would have a better chance at unifying this nation. The first settlers of this new world absent the Native Americans sought freedom from the tyranny of British rule and religious persecution. The subject of religion was still a major issue to many. However there were a great many issues that plagued our new society.These were issues that always seemed to be simmering below the surface. Due to the advent of sociological research, we can se e the wide range of issues and the deep seeded animosity for those who failed to share in the ideals represented by those in positions of power. The idea was to study the cultural differences displayed in a society and to identify the conflicts that exist between the subcultures. This is what we found. There are many varying religions, some with similar interests and beliefs. There was a religious movement coming of age which was birthed in the late asses.By and large Americans value their diversity. Even among certain religious groups which may be what you might call sub-cultures. For instance you have Anglo-Catholic, Latino-Catholic, Mainline Protestant, Black Protestant, Evangelical Protestant, Mormon, Jewish, Muslim, Hindu, and many other faiths. Many of these religions are simply alternative interpretations of an existing faith. Some use the differences in their religious beliefs to spark discord in our society. The Christian religion was once, and depending on who you speak to today, a very singular religion.Serving one God who imparted his ultimate law to his people through his prophet Moses. However, Christianity was deemed by Jesus' disciples to be an extension of the Jewish faith. An extension very much rejected by the Jewish community at large. This rejection stemmed from the Pharisees' adamant disbelief that Jesus was the miming Messiah foretold in the Torah. There are many who identify as Christian and are scattered across the country. These Christians are vehemently opposed to the idea that any other race or ethnic group can lay claim to greatness or superiority.In fact they see the Jew as a non- Aryan individual, as an enemy to their cause. They see themselves as members of the lost tribes of Israel. They also see themselves as God's chosen people. They have taken up the charge to rid the world of this evil. The Christian Identity Movement is of the mind that they are at war and it is a war against good and evil. This group is a paramilitary gro up that views the US Government as an evil entity that has been captured and now controlled by the Jews and therefore an enemy.The Christian Identity Movement is a White Supremacist religion that grounds its beliefs in a racist reading of the Holy Bible. Many of them believe that God cannot return until the earth is free of Gods enemies. There is another group which is an offshoot of the Christian Identity Movement called the Pennies Priesthood. A member of the Christian Identity Movement can claim membership in the Pennies Priesthood by omitting a violent act even murder on any non-Aryan enemy. It was typical to choose an interracial couple, all in the name of racial and religious purity.We've established that America is a nation that advocates diversity. America has often advertised its open arms approach to all in the song Your Tired, Your Poor (the Statue of Liberty song); â€Å"Give me your tired, your poor, your huddled masses yearning to breathe free; the wretched refuse of your teeming shore, send these, the homeless to me† (http:// kids. Niches. NIH. Gob/games/songs/patriotic/liberty. HTML). This nation was built on he diversity of its people. That is not to say that there were no instances where the cultures clashed.With the influx of many different ethnic groups with their varying beliefs and customs there was bound to be some friction. In any social structure where there is rapid social change we must expect there to be a period of adjustment. It would appear that we are still adjusting even now. On the surface there is the illusion of diminished conflict, as evidenced by the information gleaned thus far. Some suggest that we are like a volcano waiting to erupt. Because it is not literally correct or socially acceptable to be openly vocal about our negative racial proclivities it is usually hidden behind a veil of smiles or sometimes blank looks.We tend to show our true selves to those who are like minded. One would think that in this day an d age we would have found a way to bridge the gap of racial conflict and move on to the next thing. Perhaps we could tackle gender conflict and religious conflict, let's Just put them all on the table and start talking. The subject matter is far too explosive. I believe that this is why most people operate by utilizing social- exchange analysis when engaging others. They are able to tolerate the individual or individuals if they stand to gain or lose something by the interaction.It is suggested that religion is not nearly as divisive as race, class or politics. This may be true; however, I do not believe it has ever really been addressed as openly as the others. There is definitive proof that the above organizations are gearing up for what they call a holy war. This concept of an American holy war which has been brewing since the American Civil War and the birth of the UK Klux Klan, took on a new dynamic on September 1 1, 2001. Religious extremism is alive and well in the U. S. War in the name of religion is nothing new.It has been a reality since the beginning of time if you believe the creation story. Satan drew first blood by deceiving first Eve then Adam. The conflict surrounding religion has evolved, transformed and fragmented into a battle that's no longer Just about good versus evil but, who the true GOD of this world really is and his message to his people. Again there are several recognized religions, with several gods to accompany them. This battle has definitely spilled over into our communities. It has breached our borders.It was before unheard of to have a foreign national to declare war, and carry out a threat as large as 9/1 1 on American soil. These terrorists were in the United States enrolled as students, learning to fly planes. America has become a target because we have not submitted to Islam, and also because of its support and defense of Israel in its fight against the Palestinians and other Arab Nations. There had been 22 other attacks o n the U. S. Prior to 9/11. There were 22 warnings prior to the most devastating act of war on U. S. Oil ever; – 1979 Iran Hostage Crisis, the Seizure of the US Tehran Embassy, Iran 1983 Bombing of the US Beirut Embassy, Lebanon – 1983 Bombing of US Kuwait Embassy – 1984 Bombing of US Beirut Embassy (again) – 1984 Kuwait Airlines Flight 221 hijacked to Tehran – 1985 Hijacking TWA Flight 847 – 1985 Hijacking cruise ship Achilles Laura – 1986 Bombing Berlin Disco frequented by US servicemen – 1988 Bombing Pan Am Flight 103 over Locker, Scotland – 1983 First Bombing World Trade Center – 1993 Foiled NY Landmarks plot by Omar Abdul Raman – 1993 Attempted Assassination of President Bush Sir. 1993 Black Hawk Down – 1994 Plot to Assassinate President Clinton – 1995 Failed Project Booking by Ram Houses 1995 Bombing of US Military Headquarters, Riyadh, Saudi Arabia – 1996 Bombing Isobar Towers, Sa udi Arabia – 1998 Bombing US Nairobi Embassy, Kenya, Africa – 1998 Bombing US Dare SE Salaam Embassy, Tanzania, Africa – 1999 Foiled LAX Millennium Plot by Aimed Erases – 2000 Failed US The Sullivan Bombing Port of Aden, Yemen – 2000 Bombing US Cole Port of Aden, Yemen – 2001 9/1 1 Attacks World Trade Center, Flight 93, Pentagon As you can probably imagine there have also been successful terrorist attacks as well as foiled attempts after the attacks of 9/11. As long as we stand on the side of Israel, advocating on its behalf we will be viewed as an enemy of Islam. The question is, are we the better for it? It is my belief that we are. I can only hope that I am not the only one. Since 9/11 we have had to accept some very harsh realities pertaining to our new existence.Our National Security that we had grown to expect and took for granted was not so absolute. 9/1 1 showed the world that there were kinks in our armor. Undoubtedly, our security procedures have changed significantly since. Immediately following the 9/1 1 attack America's borders were completely closed for the first time in recorded history. No planes were allowed in or out of the country. No Ships were allowed to dock. No one allowed to cross the border in or out. With this there was the institution of a new branch of law enforcement called Homeland Security. The US became more aggressive in its efforts to bring those responsible to justice by any means necessary with the institution of the Patriot Act.In an effort to secure our land, we, (American citizens) also became subjects of ongoing investigations, no one could be trusted. The American people were scrutinized, our affiliations with those of Middle Eastern descent questioned. It has also been discovered that our civil liberties have been violated by the US Government by way of unlawful audio surveillance of our home and cell phones and the like. Even with all of the very necessary and questionable cha nges, they may not be enough. What makes us so vulnerable is the likelihood that anyone of our citizens could be the next jihads. We have no way of knowing for sure who might have a reason to declare war on our nation.We have no way of knowing for certain who is living here under false pretenses Just waiting for the authorization to move on a specific target. It is so ere hard to determine because there are those who have been here for years and those still entering the country. It is impossible to know for sure what is in a person's mind. That we cannot detect from a machine in airport security. Not to mention that with the advent of the internet they need not cross our borders at all to communicate with these alleged sleeper cells or sympathizers (The Global War on Terrorism: A Religious War? Http://www. strategicstudiesinstitute. Army. Mil/peddles/PUB. PDF). This is what we do know, we are at war. There is no doubt with whom we are at war or why.I suppose in actuality we are no m ore vulnerable than we have always been. It is Just now the perception that the threat has actually reached us state side was an eye opener. Greater attention to our interior security has been made. It is said that with all of the strides that the U. S. And its global partners have made in capturing Bin Laden and taking down his generals it is still not enough. The analysts speculate that the terror networks are ever expanding. Moreover, as we exert our will around the globe we may be in fact be making new enemies and growing sympathizers to Islamic ideology. It is next to impossible to safeguard against every eventuality especially when you cannot detect every perceived threat.Research has shown that this Jihad or Holy War with Al-Qaeda' has been in effect for more than four decades. So it stands to reason that there may be sleeper cells within our borders placed strategically in our midst waiting to be called upon to carry out some horrific plan of attack. This person may be one o f the most unassuming individuals you will ever meet. You might even call him or her a friend, which is why our defense strategy must be ever changing. Conclusion One thing is for certain, this is a war that we will probably be waging until the end of time. It is assured that our security will get better as our technology gets better. It has been avowed that the United States will do everything in its power to put an end to terrorism.The President declared that our resolve will never wane. Our civil liberties have already been diminished in efforts to detect dissenters. We often hear of new attempts of law makers to challenge constitutional laws which would make it much easier to detect terrorist or illegal activity in general. Most Americans will not bobby against these things if they are perceived to keep them safe. Where the problem lies is anything that weakens our constitutional rights pushes us more and more too police state of being. Will we become prisoners in our own land? Some say that we already are. You can bet that as our security becomes increasing sophisticated so will the enemies' efforts to thwart them.

A Study on the Jovian Planets

A Study on the Jovian Planets Far beyond Earth in the solar nebula lies an ice belt and beyond that lay the four Jovian planets. They are Jupiter, Saturn, Uranus and Neptune. Jovian means Jupiter- like in which the rest of do coincide with the name. Uranus Neptune and Saturn, all carry the same traits as Jupiter. are large gas giants that contain mainly a thick atmosphere of Hydrogen and helium. These planets do not have solid surfaces, rather they just get denser with depth. They contain high mass and are usually anywhere from 15 to 318 times the mass of earth. They also contain many satellites and the gravity is much stronger than that of earth. inner structure probably consists of a rocky core of metals, water, ammonia and methane. Usually these cores are about the same size as earth possibly a little larger. It is also possible that Uranus and Neptunes core is a liquid instead of a solid. also have about the same rotational characteristics and all have rings around them. Jupiter, the first of , reigns supreme throughout the solar system. Named after the Roman god Jove, the ruler of Olympus; Jupiter is the fifth planet from the sun and is also the largest planet in the Earths solar system. It is 318 times more massive than Earth and is two thirds of the planetary mass in the solar system. Jupiters surface, unlike earth, is gaseous and not a solid. It is about 90% hydrogen and 10% helium with traces of methane, ammonia, water and rock. Jupiters interior is very similar to the Suns interior but with a far lower temperature. However, it is still unknown but Jupiter is believed to have a core of liquid metallic hydrogen. This exotic element can only be achieved at pressure greater than 4 million bars. Jupiter radiates more energy in space than it receives from the sun. The interior of Jupiter is hot and has been estimated to be 20000 degrees Kelvin. The heat is generated by the Kelvin- Hemholtz mechanism, or the gravitational compression of a planet. It g ives off about 1.5 to 2 times more energy than the sun. It is speculated that the source of this heat is due to the rapid rotation of the planet and its liquid metallic hydrogen core. Liquid Metallic hydrogen consists mainly of ionized protons and electrons and is the electrical conductor and the source of Jupiters magnetic field. This magnetic field spins in less than 10 hours and is stirred by convection currents. The results are the strongest magnetic field in the solar system. ( Seeds, 516). This magnetic field is so large that it extends beyond Saturn and is electrified enough to send charges into the earths magnetic field. In the 1970s, Pioneer and Voyager flew past Jupiter and discovered the large magnetic field or magnetosphere. The magnetosphere is not a true sense a perfect sphere. It is highly flattened due to the rapid rotation of Jupiter. This magnetic field causes phenomenon such as strong lightening and even an aurora similar to earths aurora borealis . Jupiter, unlike earth, has three distinct weather producing zones or a troposphere. They are believed to contain Ammonia ice, ammonium hydrosulfide, and water and ice. In the apparent or uppermost atmosphere, ammonia ice crystals thrive in a temperature of about 150 degrees Kelvin. Most astronomers theorize that the next level of the atmosphere is primarily made up of Ammonium hydrosulfide crystals in a temperature of 200 degrees Kelvin. It is also theorized that the third and final level before the liquid metallic hydrogen is a layer of liquid ammonia and water droplets. Jupiters atmosphere is also plagued by high velocity winds that move in wide bands. These winds blow in opposite directions along the latitude of the planet. Because of chemical reactions and differences, they can be seen wrapping around Jupiter in colorful bands. The light colored bands are called zones and the dark colored bands are called belts. It is not known whether the belts and zones are permanent, they have not changed in eighty years of observance. One theory is that the jet stream at the belt-zone boundaries are linked to circulation patterns deep in the liquid interior (Seeds, 520) One of the most prominent features in Jupiters atmosphere is the Great Red Spot or GRS. The GRS is an oval about 12000 by 25000 km. At first sight the GRS is similar to a hurricane on earth but with infrared observations and by observing the direction of rotation, scientists have concluded that the GRS is a high pressure region whose cloud tops are higher and colder than surrounding regions. Similar animosities exist on the other Jovian planets but it is not known how long they will last. Like all Jovian planets, Jupiter has its own ring system. Jupiters rings are less than 30 kilometers thick and with a distance of 1.81 planetary radii. The rings are at least 100 times harder to see than Saturns rings. Most of the particles found in Jupiters rings are small and have a diameter about the same size as a light wave length. This causes the light to bounce off of the particles and scatter making the rings look bright. The particles found in Jupiters rings are believed to be the remains of a moon that moved in too close to the Roche limit and was torn apart. Like a great king with many followers, Jupiter also has an extremely large amount of satellites orbiting around it. Jupiters satellites can be divided into two groups. The smaller moons are merely captured asteroids but the larger moons are like a small planet. Callisto is one of the larger moons orbiting around Jupiter. It is slightly larger than the earths moon and has rocky core topped by a mantel of ice. Photographs of Callisto has shown that it is a dead world that is mostly dark and full of pot marks from meteors. Ganymede, the next moon of Jupiter is also an icy world. It is about fifty percent larger than the earths moon. Ganymede is full of craters but it also has a grooved surface which suggests that the water mantle must have been warm enough to leak and it was probably caused by tidal heating. Europa unlike Callisto and Ganymede is a rocky moon with a small icy crust. However, this moon is also an active moon. Voyager photos showed a icy surface that had almost no craters at all and cracks that seemed to be allowing water to seep through, so it is theorized that Europa is a moon that is still growing and changing. Io is the moon closest to Jupiter. Io is surrounded by a cloud of sulfur, oxygen and sodium. It was also discovered that Io has eight active volcanoes on it and it continues to grow and expand as the volcanoes spew gas and debree. It also gets all of its energy from the Io flux tube. The tube is thought to deliver ionized gas to the surface to give the volcanoes their energy. Jupiter also has many other small moons called the Galilean moons. These moons are thought to be small asteroids that were captured. It is also believed that the moons were originally part of the planet itself when it first formed. However, Jupiter in all its glory and moons cannot live up to the beauty of the sixth planet away from the sun. Saturn one of the most beautiful planets was discovered by Galileo with a telescope in 1609. Saturn is a very unique planet in that it is lighter than water, with a density of .7 gram per cubic centimeter. ( Considine) Saturn is only slightly smaller than Jupiter and has many of the same attributes that Jupiter has. Saturn is thought to have a liquid metallic region and a small silicate core. It has also been shown that with infrared observations that Saturn radiates 2.5 to 3 times more energy than it gets from the Sun (Seeds, 529) Like Jupiter, Saturn has belts and zones but they lie much deeper in the Atmosphere and contrast less. The atmosphere of Saturn is slightly different from Jupiters atmosphere. Saturn is much colder and the temperature seems to change as if there were seasons. The winds also blow much harder than on Jupiter . They can exceed 500 meters per second and they blow primarily in an eastward direction. Saturn also contains less helium in its composition than Jupit er. Saturn also has a large magnetoscope allowing the rings to exist but it is largely influenced by the solar winds. Although all the Jovian planets have rings, Saturn is by far the best known. When Galileo discovered the rings in 1609, he thought that he saw three objects. A central form with two forms on either side. It was not until 1659, that Christiaan Huygens discovered the actual disc around the planet. Then in 1675, Giovanni Cassani discovered the gaps between the rings. The gaps are now called Cassanis division. Saturns rings are named by the letters of the alphabet in the order they were discovered not in the order they actually appear. The outermost edge of ring A is about 21 times the radius of earth (Seeds, 532) The rings of Saturn are made up of millions of small particles mostly frozen water. Each ring rotates slower on the inside than on the outside. It is believed that the rings have a thickness of two kilometers. As voyager passed by Saturn, it was discovered that there were many gaps between the rings and that there was as many as 100 rings around Saturn. It was also discovered that Saturns rings had spokes that radiated out radially from the ring. Scientists believe that the Magnetic sphere around Saturn caused microscopic particles to be pulled out radially from the rings and they scattered the light much like the rings around Jupiter. Voyager also sent back pictures of shepherd satellites or two moons that orbit around each other. The gravitational force of these moons are thought to be one of the leading causes of the many rings within a ring. While the rings are beautiful it is still a mystery whether the moon is primordial or part of an icy moon that got too close to Saturns Roche limit. Saturn also has it own satellites beside its rings. Saturn has seventeen different moons. Most are dead icy worlds, but there is one large enough that it may contain oceans. Saturns biggest satellite is Titan, with a diameter of 5150 kilometers it is 6 percent larger than Mercury. It is the second largest satellite in the solar system. It is been proposed that Titan is made up of equal parts of rock and ice. It has a very opaque atmosphere. It is a very thick photochemical haze that is about 50 kilometers thick. The atmospheric pressure is about 60 percent greater than earths and it is mad up primarily of nitrogen. Most scientists agree that some form of liquid methane lies on the surface. Some even believe that the surface contains rivers, lakes and even oceans full of methane. It is also speculated that the slime made by the methane might have been the same slime that started life here on Earth many centuries ago. Unfortunately, not much more can be learned about Titan until we can go beyond its thick, hazy atmosphere. In addition to Titan there are eight smaller moons and many more minor satellites. Most of these moons are geologically dead. Few show some signs of cracks and fissures. It is also interesting top point out that the moons are not all spherical in shape, there are a few that are highly irregular. Overall, these moons wobble and move about in a crazy orbiting pattern , unfortunately we have not learned enough to give much information about them. The next planet in the wonderful series of the Jovian Planets is Uranus. Uranus was discovered by Herschel on March 13, 1781 while he was looking for stellar parallax. Uranus is named after the eldest of the Greek Gods. Uranus like Jupiter has no surface. It is mainly comprised of hydrogen and helium. It has no visible cloud patterns but its weather is shown to be similar to Jupiters and Saturns weather. It is thought to have three levels of atmosphere, with water clouds on the first level, followed by Ammonia clouds and then Methane clouds. Uranus also has the same characteristic of the belt- zone pattern that Saturn and Jupiter has. This has laid claim that the temperature of Uranus is directly related to seasons and the belt- zones wind pattern. The interior of Uranus does not include the same liquid metallic hydrogen that makes up Jupiter and Saturn. It is believed that the core is made up of highly pressured water, ammonia and methane which becomes a strong enough conductor to create a magnetic field around the planet . The magnetosphere is also odd in that it does not center around Uranus, instead it slants to about 60 degrees relative to its axis. This magnetosphere is also known for causing the phenomenon known as electroglow or ultraviolet photons released into the solar winds. Unlike Jupiter and Saturn , Uranus barely releases more energy than it gets from the sun and is thought that it has lost most of its internal heat. Like Saturn, Uranus also has rings that were discovered not very long ago. In 1977, James Elliot and a team discovered the rings accidentally. There are eleven known rings that range in size and shape. Unlike Saturn rings, Uranuss Rings are dark in color and relatively thin. The brightest of these rings is known as the epsilon ring. It is filled with debree of fairly large particles and dust. Uranus is also surrounded by about 15 satellites. The names of Uranuss moons take from the writings of the bard William Shakespeare and Pope. Uranian moons are believed to be made up of dirty ice. Oberon the outermost moon, is named after the fairy king in Midsummer Nights Dream, and is pot marked with craters and is fairly dark. It has a large fissure or fault were it was believed that water poured across and flooded the craters. Titania, respectively named for the fairy queen in the aforementioned play, is the largest of the uranian moons. Titania is littered with craters, faults and fissures. It has shown signs of being active but not recently. Uranus has other moons also but the most unique is Miranda. Mirandas history is a violent one that tells us that she might have been broken apart. The surface of Miranda is also filled with ovoids or oval patterns that unknown in origin. The last and final Jovian Planet is Neptune. Neptune was named for the sea god and is the eighth planet from the sun. Neptune was discovered in 1843 by two people Adams and Galle. Very little is known about Neptune and most the information provided is from voyager2s encounter. Neptunes interior seems to be like Uranuss in that it is comprised mainly of various ices and rocks. It is presumed that Neptune has a small rocky core with an icy mantle with a layer of liquid hydrogen. Like the typical gaseous planets, Neptune has wild winds confined to bands of latitude with large storms or vortices. Neptune unlike Uranus has an internal heat source that radiates twice as much energy as it gets from the sun. Neptune like all of the jovian planets has a magnetic field, though it is weaker than Uranuss. However like Uranuss magnetic field, the magnetic field of Neptune is off centered and tips at a fifty degree angle. Neptune also has rings like the rest of the jovian planets. There are very few of them and they are considerably thin and dark . Probably the only reason they exist is because of the shepherding moons. Neptune has about eight moons with Triton being the largest. Triton is mainly composed of ice and is still active. It has very few craters but has seen a violent past. It has been pushed and pulled by tidal forces, which caused nitro gas volcanoes on its surface. Different from the terrestrial planets, the Jovian planets are basically big balls of gas. The jovian planets seemed to be formed around the same time from the solar nebula. Jupiter and Saturn are the closest in nature to each other with Neptune and Uranus taking on a few of their traits. They all carry the same characteristics in their Classification. The Jovian planets are composed mainly of helium and hydrogen. They have a liquid or small rocky core. They are usually high in mass and low in density. They have many satellites and the gravity is much stronger than Earths. They also all share the same banding and zoning winds. With these characteristics defined with each description given it is easy to see how the planets, Jupiter, Saturn, Uranus and Neptune are Jovian or Jupiter like.

Research, Evaluation & Policy Analysis Essay Example | Topics and Well Written Essays - 500 words

Research, Evaluation & Policy Analysis - Essay Example Prior to Ryan's execution the states of New South Wales and Queensland had brought the practice to an end. Walton (2003) indicates that death penalty had been part of the Australian legal system since the settlement by British in the 19th century. Crimes which had the potential of carrying capital punishment included forgery, burglary, stealing of sheep, sexual assault, manslaughter and murder as well as robbery with violence. Other crimes included piracy, treason and arson of naval dockyards. The death sentences were conducted under Aboriginal customary law through sorcery or directly. The victims were denied mortuary rites. The initial executions were conducted when the authorities then in Australia did hanging of mutineers of the Batavia. 12 Since its abolishment, death penalty has been replaced by life imprisonment as the maximum applicable punishment. Is it sufficient for as punishment for such crimes Does it help combat the crimes that were punishable by dearth sentence 13. According to Law Reform Commission of Western Australia (2003), hangings were done at several places including the site of the committed offense. In 1888, the Imperial Convict Establishment at Fremantle used employed for all hangings in the state.

Formal essay on Frankenstein Example | Topics and Well Written Essays - 1250 words

Formal on Frankenstein - Essay Example We study the same in our thesis here. Much as the critics would hate it, Shelley’s depiction of how Frankenstein is created is a wholly enjoyable read that has the elements of hatred and loathsomeness intertwined with a feeling of awe and surprise. Shelley has used words like â€Å"trance†, â€Å"work-shop of filthy creation†, and â€Å"all soul and sensation† (Shelley, 50), which add that poetic flavor to a scene that is in plain words horrendous and ethically wrong. Victor Frankenstein is a person who wishes to create a being of his own type. He is consumed with the idea of being a creator but unaware of the responsibilities that come with it. He creates the monster or ghost in a state of trance, wherein no other human element is involved. Thus, the ghost is a sub human creation and not a clone expected through science. Using the power of spirit to rule over the world is often a writer’s chance to open up different visuals in the mind of the reader. Many argue that quite a few salient features of the original novel are missing from its movie version. Amongst these features, one factor is the emphasis on the confused origin of the monster clone. Humans have grown with the understanding that for procreation, a male and a female must come together. In this story, the scientific vision of creation, that is solely man-made, is generated by making Victor the sole creator of a monster, which is born out of no woman. Therefore, again the monster’s origin is non-human which makes him unfit to exist in the human society, let alone be born or have a family. With such a start, the reader goes through a series of thought lines that the monster takes in his consecutive scenes. According to the writer, the monster grows a fondness for Elizabeth who is Elizabeth’s cousin and a love interest. We can understand that such fondness comes from the fact that the monster

Quranic and Biblical Depictions of Sulayman Research Paper

Quranic and Biblical Depictions of Sulayman - Research Paper Example The author of the paper tells that when comparing the two texts, some key differences in the depiction of Sulayman/Solomon is revealed. Firstly, in the Holy Koran, the emphasis was laid on Sulayman's role as a Prophet, whereas in the Holy Bible he is portrayed as a King. And to go with the notion of a prophet, Sulaiman was endowed with supernatural powers such as the power to move wind. The following select quotations from Abdul Haleem's translation of the Holy Koran illustrates this point: â€Å"And (We made) the wind subservient to Sulaiman whereof the morning course was a months journey and the course a months journey." (54:12) "So We subjected the wind to his power, setting fair by his command whithersoever he intended" (38:36) "And unto Sulaiman, We subdued the wind in its raging. It flows by his order towards the land which We had blessed And of everything We are aware." (21:81)† Seen from an Islamic point of view, one need not see any contradiction in designations such as a Prophet or a King, for, in the Islamic tradition, most Prophets happen to be Kings and vice-versa, including Prophet Muhammad himself. Secondly, in the Holy Koran, Sulayman is said to have lived only 53 years; whereas The Bible suggests that he lived longer than that. Other minor differences in the two versions pertain to minor linguistic differences such as King David (the father of Solomon) being referred to as Prophet Daud in the Holy Koran. As for similarities, the historical/religious character in question is said to have gathered knowledge from his illustrious father.

Do the questions below. ( every questions should be more than 200 Term Paper

Do the questions below. ( every questions should be more than 200 words) - Term Paper Example However, it does not mean that labor is the most valuable practice though some historical perspectives give labor such prominence. This occurs in social structures where development of productive forces is minimal so the labor activity completely occupies the individual’s life. This highlights the need to recognize labor as the centre of the ontology of culture (Stanley and Wise 1). This is because additional aspects of human activity entirely depend on the capability of individuals to provide labor within a stipulated time. Additionally, advancement of productive forces determines the capacity of individuals coupled with the extent of complication of social needs that require labor satisfaction. Marx’s expression â€Å"changes his own nature† draws mistranslation, particularly because the word â€Å"nature† can have two interpretations. The first meaning relates to human beings as the subjects of the action; a subject performing an activity needs to alter his or her own nature in a definite way to achieve the stipulated targets. The other meaning of â€Å"nature† relates to environment and emphasizes the alterations of the world because of intentional activity (Stanley and Wise 1). Additionally, humans alter the world to launch their own social objects to change the course of the society. Q: 66. â€Å"Give everyday examples illustrating the contradiction that in everyday practical activity exchange-value is sometimes considered immanent and sometimes considered relative†. Presently, in each practical activity, exchange value may be either immanent or relative. Products attain value because they are expressed in monetary terms. The value form of a product exists after different products have been compared with each other. The value of products is dynamic because it continuously develops based on trading processes (Lendvai 1). Presently, individuals objectify the worth of produced goods to enhance trade. By doing this, t he individuals are evaluating and contrasting the value of their efforts. Additionally, while individuals are comparing and justifying the products’ value before exchange, they are also comparing the intensity of their efforts. Therefore, the worth of a product largely depends on the worth of other products regardless of product evaluation (Lendvai). This depicts that exchange value is at times relative. It is imperative to say that immanence is a notion of relationship. Therefore, exchange value is at times transcendental and exceeds the physical features of objects, implying that values exist above the individual senses (Lendvai 1). An example to illustrate this is that the aesthetic worth of a painting is not similar with the textile of the canvas and the oils within it, though the painting cannot exist without these substances. Additionally, the exchange value of an object like diamond cannot subsist without its physical and chemical reality. Similarly, two portions of wo od fixed with the figure of a cross may enjoy sacramental value. Therefore, these examples clearly show that exchange value can be immanent or relative. Q: 98. â€Å"Take two very different kinds of labor, such as teaching and construction work, and discuss in what respect they are equal†. There exists a relationship between teaching and construction work. Teachers serve as architects of a better future of students because they nurture and monitor their progress, thereby ensuring that these

What Drives Toyota Essay Example | Topics and Well Written Essays - 500 words

What Drives Toyota - Essay Example The OM301 concept entails that an organization assesses its management to ensure that it best serves to achieve the goals of the organization. One aspect that makes Toyota so successful is their quality management. Toyota has developed a tradition of not just manufacturing cars, but manufacturing better cars. This is one of the aspects that drive Toyota Company. The production process at Toyota can be described as threefold. The first fold is making cars, then making cars better and then teaching everyone how to make cars better. With a ratio of eight robots per car in the painting stage, the quality of the color outlook of the car is guaranteed to be standard (Iyer et al, 2009). The cars further spend a relatively standard time in the color painting stage to keep the quality in check. Toyota Company has always strived to manage their production processes in a way that not only guarantees quality but also saves time. In the color painting stage, for example, Toyota Company managed to reduce the amount of time taken to paint a car from ten hours to eight hours. In 2004, the company used to take time to interchange the hose pipes supplying paint to the robots. The company can be seen to have employed the idea from the OM301 concept of improving processes in an organization. After one car had been painted and another one needed to be painted with a different color, the hose pipes had to be removed from that gallon, thoroughly washed and then fixed to the desired gallon. The process could waste up to 30% of the total paint that was bought by the company. Toyota Company came up with a system where the task of interchanging the hose pipes was left to the robots (Iyer et al, 2009). There was no cleaning that was required as the cylinders containing the paint now had each their own hose pipe. The process now took only a few seconds. The company was able to save 30% of the paint that previously went to waste. Management efficiency had

Utilitarianism Essay Example | Topics and Well Written Essays - 500 words - 4

Utilitarianism - Essay Example Self – interest is the main thread that binds egoism. In this case, what seems to be ethical with egoism is the importance of taking into account the effects of one’s exercise of ego, with rational thinking coming into play. There are some complications that come along with is a pointed out by Huemer, where ethical egoism cannot really give the personal satisfaction that is tantamount to the effort exerted (Huemer). With this condition, there is a need to understand that the philosophy itself is oftentimes problematic in terms of application and of practice. On a critical level, there is nothing wrong about being self – centered when it comes to needs or desires. However, indulgence might be a problematic condition that emerges henceforth. These two possibilities make egoism rather unwelcoming since both appear to be lacking rational self – judgment.  Self – interest is the main thread that binds egoism. In this case, what seems to be ethical with egoism is the importance of taking into account the effects of one’s exercise of ego, with rational thinking coming into play. There are some complications that come along with is a pointed out by Huemer, where ethical egoism cannot really give the personal satisfaction that is tantamount to the effort exerted (Huemer). With this condition, there is a need to understand that the philosophy itself is oftentimes problematic in terms of application and of practice. On a critical level, there is nothing wrong about being self – centered when it comes to needs or desires. However, indulgence might be a problematic condition that emerges henceforth. These two possibilities make egoism rather unwelcoming since both appear to be lacking rational self – judgment.   The weakness of ethical egoism comes when it lacks rational thinking. In most cases, egoism is used to underestimate others. This is no longer beneficial for an individual even if self – centered age nda comes with it. Pragmatically, people are always reinforcing their egos and use it to get what they need. Sometimes, some will use it not just for personal gain or personal glory. They use it for the benefit of others. If the self – centered tendencies are diverted to a greater good for that matter, then things will surely be better for everyone. That seems to possible and rational way to diverted egoism that is a way to egocentric to an egoism that can be more socially relevant.  

The Hours-Critique Essay Example | Topics and Well Written Essays - 1250 words

The Hours-Critique - Essay Example What colors the whole film is the knowledge that Virginia Woolf will take her own life at the end of the story due to her mental illness (Ehlen 45). These ideas and many others warrant a closer examination and clarification of the thoughts present in the film. As such, this paper will seek to identify and focus on the ideas of the film â€Å"The Hours†. To begin with, as the three main characters continue to search for a meaning in their lives, they evaluate suicide to be a means of avoiding the problems they encounter. Laura, Clarissa, and Virginia have a high credibility towards their perceptions and sensitivity with regard to the world around them. Every moment of their lives, traverses with their evaluation of how they feel about living. Thus, they from time to time see death as a solution to their problems that is why they constantly think of committing suicide (59). Given her mental illness, Virginia considers death as the only way out of her oppressive aspects in her li fe. As we analyze the film, we find that she finally ends her life towards the end of the story. Now that we know Virginia took her own life, it is understandable that her deliberations concerning Clarissa are partly a reflection of her own individual struggle and strive with the idea of suicide. Additionally, while in the same universal exploration of the literary work of Cunningham, the idea of humans fascinating with the idea of mortality revolves around the three main characters. Virginia ends her own life due to her aspects of oppressions following her mental illness. Laura Brown on the other hand, experiences feelings that makes see her trapped by the constraints of her function as a suburban homemaker. Due to these feelings, she considers suicide as the only possible escape. At this instant, the idea of shutting the clamor and chatter of living seduces this character. However, since she is an intellectual, at first, she finds her fascination with committing suicide is an inte rest, which has an academic objective. As a result, the thought of not being able to proceed with the killing crosses her mind constantly (66). Regardless of her thought and visions, the feeling of constraints befalls her more and she starts evaluating the idea of killing herself with a serious note. The idea of Laura’s suicide plan is no longer hypothetical when she stands at the mirror while staring at the sleeping pills. The indebtedness of Michael Cunningham to Virginia is too obvious. Consequently, some critics resolved to use the term pastiche with the view of describing his novel. For instance, as Mrs. Dalloway opens and as Clarissa prepares for a party in one fine morning in June, she departs from home to buy some flowers. This description finds its echo when the second chapter of The Hours opens. Intense clarification of this film points out that, a description that shows and describes what the audience already expects is too obvious. Nevertheless, we see the women w ithin this film trying to define the state of their lives within the roles that society set for them without sacrificing their individual identities (81). Occasionally, women such as Clarissa thinks that she is too domestic and Laura feels trapped within the life she finds herself living. This is a clear indication depicting that women of The Hours have varying degrees comforting their respective roles. Analysis of this situation brings about the idea of constrain of societal roles where trappings and domesticity of women illustrates its

Medical Records and Privacy of the Famous Essay Example for Free

Medical Records and Privacy of the Famous Essay Medical Records and Privacy of the Famous Privacy seems to be something that many people desire, but is becoming less and less available. With all the new technology, it is easier than ever to invade someone’s privacy. With cameras everywhere, from ATM’s to people’s cell phones, it is difficult for anyone to do anything that can be kept to one ’s self. While privacy is a right that the average person doesn’t normally struggle with, it is a problem that celebrities encounter everyday. Paparazzi are constantly following these famous people around as they do their everyday things like shopping, playing with their children, partying, or simply hanging in their homes. It is basically the price to pay to be famous. While these celebrities’ lives are invaded to a large degree, shouldn’t they still enjoy the right to keep some aspects of their lives private? Celebrities should have the right to keep things like medical records private, because not only is it a violation of the Health Insurance Portability and Accountability Act (HIPPA), it is unethical to release medical information about someone to the public, even celebrities. In recent years, there have been a number of break-ins of celebrity medical records that have been leaked to the tabloids. In 2006 one of the country’s leading medical institutions discovered that the security of their medical records had been breached when The National Enquirer printed a story about Farrah Faucet’s cancer relapse, before the actress even told any of her family members† (Steinhaurer, 2008). Ms. Faucet is not the only celebrity who has had this happen. In 2007, George Clooney was informed that his medical records were accessed by people who didn’t have the right to look at them, following a motorcycle crash that left the actor with broken ribs and scrapes. Britney Spears was also a victim when the media reported that she was involuntarily hospitalized in 2008 and put in the psych ward under the thought she could be a danger to others or herself. Gossip outlets and other news media reported on her interactions with staff and visitors throughout her hospitalization (Techweb, 2008). These are incidents that have occurred for many years, as tabloids are always interested in the medical issues celebrities deal with, and keeping it under wraps is more difficult with technology making it easier for anyone to gain instant access to health secrets. â€Å"With the advent of networked computers, the problem has increased exponentially, and celebrities are constantly surrounded by people who are willing to trade in medical information for profit or their own 15 minutes† (Blankstein, 2008). While the people who accessed the records of these celebrities and leaked the stories are definitely at fault, I think that much of the blame also lies with the reporters and journalists who actually print and air the stories. The press is violating privacy by releasing these stories in two ways, legally and ethically. â€Å"Medical privacy rules apply to everybody, including celebrities,† Alicia Mitchell, spokesperson for the American Hospital Association said. â€Å"Everybody is entitled to confidentiality of what is often very personal information† (Rhea, 2007). By printing the very private medical information, there was a violation of HIPPA. HIPPA is an act that went into effect in 1996 and it set a national standard for securing and protecting patient health information. Hospitals have strict policies against leaking information, with the exceptions of insurance and law enforcement investigations. Because of this law, many health care providers won’t even admit to treating some patients (Techweb, 2008). While the people who leaked the stories to the press have been reprimanded by either suspension or termination, there wasn’t any type of consequences for the press for reporting this illegal material. That brings me to the ethical violation. â€Å"Depriving people of their privacy is a cruel and immoral act, which could destroy their lives. The sole objective of tabloids is to make money, so they’ll go to any extreme to satisfy their readers and increase circulation figures† (Heng, 2006). It is obvious that celebrity news is an outlet that sells, as seen by the numerous tabloids and entertainment shows. The public has an interest in what is going on in the lives of these rich and glamorous people. This brings on a form of mediated voyeurism, which can be defined as, â€Å"the consumption of revealing images and information about others’ real and unguarded lives, not always for the purpose of entertainment but frequently at the expense of privacy and discourse, through the means of the mass media† (Calvert, 2000). Basically saying that the public has a need to see these famous people and learn about their lives, even at the risk of invading their privacy. The tabloids simply exploit the public’s desire to learn these things, regardless of the ethical issues of invading a human being’s privacy. They know people will buy it and that they will make money. I think that to be an ethical journalist it is important to empathize with the person whose life is about to be splashed on the papers. Of course there is the matter of getting the story and pleasing the readers and the editor, but it should take into account the public’s real right to know. A story about the health of someone like the President of the United States might be something worth printing, because knowing how he is medically is of public interest because this is a man that is running the country. However, that is a different scenario with someone like Britney Spears. She is simply an entertainer and it isn’t important for the public to know her health because it will not affect the daily lives of people. It is simply news that the public likes to learn about. If I were a journalist, I would like to think to myself how I would feel if someone had released my medical records for the public to read. I would feel very violated. As Lance Morrow states, â€Å"Good journalistic standards are not difficult to state, just tough sometimes when applied case by case. Journalists function best when they are mature, experienced, and intelligent; when they keep their work as clear and simple as possible; when they fall back upon decency and common sense if questions arise about whether to run a piece† (Morrow, 2002). If these people were true journalists, they would think ethically about whether or not to release this type of information, and whether or not it is simply the decent thing to do. I would think that it would be an easy answer because, just because someone is famous, doesn’t mean that all of their privacy rights should be violated.

Overview and Analysis of Emirates Airline

Overview and Analysis of Emirates Airline Emirates airline: aN overview Dubai based airline company is the subsidiary of Emirates Groups. The airline is the leading as well as the largest airline of not only UAE but also of Middle East. The airline operates more than 3400 flights per week. These flights take off from its hub at UAE to more than 133 cities in 73 countries around the world. The Emirates Groups service Emirates Sky Cargo undertake the cargo activities of this airline. According to 2007 report the airline is declared as the leading airline in term of revenue it generate, fleets (group of planes), and the passenger it carry, of Middle East. The airline is also the 10th largest airline in the world in term of travels who travel every week from this airline. From Dubai to Houston, Los Angeles, Sans Francisco, and Dallas company operate four of the world largest no stop commercial flight. Twenty year ago, Emirate Airline was born as the official airline of UAE. The airline in 1985 e started its operations, when in mid-1980’s the Gulf Air cutback to Dubai. From tan till now the airline has shown tremendous growth. The airline purchase its aircraft from the top companies in the world Air Bus and Boeing. The airline operates the mixed air fleets which are the wide-body aircrafts. And the company is one of the few in the world to use all wide-body aircraft. Recent by ordering 140 Air Bus A380s, the company is become the second to operate these air craft after Singapore. In aviation industry the company has established the strong brand name. Moreover, as the aviation leader in Middle East the company is providing quality services to its passenger from long ago. And this airline is hopeful in maintaining it strong growing position in future also. With many award in 2012 the company is also ranked 8th best airline in term of services it is providing around the world. culture and ORGANIZATIONAL structure The company has diverse culture, as it has many subsidizers and more than 50 parent company. And it’s operating in many industries and sectors. The industries company is catering are airport services, hospital industry, catering, and engineering. The total number of employees in this company were 38797 in the fiscal year 2011 (Group, 2011). The prime aim of the company as well as its employees are to deliver the unique and superior customer services. As for as, their employees are concerned, for them employees are their key assets and they provide many benefits to the employees including the old age benefits, fringe benefits, bonuses and many other benefits. They pay they gives to their employees are merit base pay as well as the pure performance based pay. Therefore, their employees are also loyal to the company (Group, 2011). Environmental Context Analysis of the UAE Organizations are referred as an open system, where there are many forces that directly or indirect affect the organizations. Environmental analysis is the analysis of forces around the organization that affect or make an impact on the ability of the organization to take decision. These forces are further divided as the macro forces as well as the micro forces. Micro forces are closer to company and have influence on company ability to full fill its customer’s needs and wants. These forces include the customers of the company, company itself, its competitors, the market intermediaries and many other stakeholders (Global Marketing Environmental Factors Affecting Marketing Strategy, 2013). Moreover, the macro environment of the company is the political, social, economic and technological forces around the company that affect the micro economic forces. In term of UAE, the environment of UAE is the dynamic environment. Economically the country is one of the fastest growing country in the world. The GDP growth of the country is exceptional. Some of the major contributor factor to this growing economy are the different sectors in the country ‘i.e.’ oil and gas sector, tourisms sector, transportation industry, education sector, trade sector, foreign direct investment, as well as many other sectors(). Micro environment of UAE is its trading partners, competitor ‘i.e.’ other countries in the Middle East region and UAE itself. While the macro factors are the political condition of the country its economic condition, society and the technological development in the country (PESTLE Analysis of UAE 2012, 2012). Economic Environment Economically the country has seen many ups and down in the previous years. However, the country has successfully take out itself from the economic crisis of 2008 and 2009, which was mostly due to world economic crisis and decline in trade. Today the economy of the country is growing on fastest pace and the recorded economy in 2013 was 4.4 percent, which was expected to reach at 4.8 percent this year. Due to ideal place for conducting businesses and due to best tourist spots in the country, the country is the ideal place for foreign investors. Socio-cultural Environment On social-cultural basis the country is one of the diverse in this Middle East region. People from many other countries come to live in UAE or for visiting UAE. Moreover, as the country has flourishing tourism industry therefore, from many country every year millions of people travel to UAE for holiday. Due to increasing diversity in the country there is mixed culture flourishing in the country (interact, 2014). Political and Legal Environment Politically UAE is strong and the political condition in UAE is stable. The environment is ideal for doing business as government does not interfere in business activities. The government has also establish a trade free zone for conducting businesses activities. Moreover, it has also provide lot of opportunities for foreign investors. In short, the government of UAE is stable politically, with strong political reforms. And the government is working hard for the development of UAE. Factors that may affect the airline industry are worldwide terrorisms and war. Technological Environment AND Natural Environment Technological the country is also growing, likewise in telecommunication industry Etisalat is the market leader, and providing best services in telecommunication industry around the world. The introduction of new technology will also affect the airline industry in positive as well as negative way. As for as natural resources are concerned UAE is rich in two of the biggest natural resources ‘i.e.’ petroleum and natural gas reserves. Competitor Analysis The competitors of Emirates Airline are the all other airlines from UAE. Some of the prominent airlines from UAE other than Emirates Airline are Etihad Airline, and Qatar Airline. Etihad Airline is another growing airline of UAE. The airline started its operations in 2003 and from that time till today the organization has shown exceptional growth in term of providing quality to the passengers who travel through this airline. Qatar Airline is another major competitor of Emirates Airline. In very short time span the company has establish it some a major competitor of other airlines. Right after its pre-lunch in 1997 Qatar Airline has awarded with many prestigious awards (Ceos message | Qatar Airways, 2014). However, the Emirates Airline is growing on a faster pace than its competitors. Direct Competitors In airline industry there is lot of competition. This section of the report will in-detail analyze some of the major direct and indirect competitors of Emirates Airline. And try to rate them on term on 1 to 5 rating in scale in term of quality by asking from people. We ask sample of 15 people to rate out competitor’s brands and our brand price quality on rating scale of 1 to 5. The analysis provided us with the certain weakness and strengths of Emirate Airline with regards to its competitors. Rating scale 1-5 Emirates Airline Etihad Airways Qatar Critical Success Factors rating rating rating Quality 5 4 3 Price 4 3 4 Availability 5 5 3 Good Will 4 3 4 Promotional Activities 5 4 3 Table 1 Emirates Airline receives rating of 4.6 rating, whereas, Etihad Airways receives an average of 3.8 rating and Qatar Airways receive the rating of 3.4. So it shows that over all Emirates Airline is working better as compared to other competitors. Moreover, there brand is better in term of quality, packaging and other factors to score higher these from customers. Analysis of Competitive Strategy and Position Positioning referred as the creating the image of the product in the mind of the customers as well as the consumers. These airlines mostly position there brand on following factors. These are mentioned in their mission statements, vision statement and as well as on their web site. Therefore we take the rating scale of 1-10 to rate these factors. The reason is that to know on which basis these organizations position their products. Rating scale 1 to 10 Emirates Airline Etihad Airways Qatar Airways Factors on which these airlines positioned their brands Rating Rating Rating Quality 10 9 8 Price 8 9 10 Availability 10 10 9 Good Will 9 9 8 Promotional Activities 10 10 10 Table 2 Above data clearly show that in term of quality, price, availability and promotional activities the top of the mind brand is Emirates Airline. While, Etihad Airways is the second brand in term of quality, good will and other mentioned factors in the mind of people. In term of quality people rate airlines as 10 for Emirates Airline and 9 and 8 for the rest two airlines Competitive Advantage In today world every organization is engaged in competition. In airline industry the competition is increasing day by day as the competitors are trying to provide more quality services then each other. in case of Emirates Airline as it is the oldest airline of UAE and has shown the tremendous growth over the time therefore, toady it’s as clear cut competitive advantage over it competitors. Market Research The airline industry of UAE ha lot of potential for growth as the UAE is the hub of tourism and millions of people as a tourist visited this country. Therefore the demand for services provided by many airlines is increasing day by day as the population of UAE is increasing. The main point that has to be cover are as follows: first thing that is required, is the identification of the targeted audience. Furthermore, the second that have to make clear is the need and wants of that targeted audience. The later part will in detail mentioned the targeted audience and the need and wants of that targeted audience. Mentioned earlier the main and the foremost thing in the marketing is target market identification. From this mean that we have to clarify that who are our potential buyer who will enjoy our services. For the purpose of identifying the target audience marketer first have to divide the market into different segments and then on the basis of their needs and wants offering them the desired product (DeMers, 2012). Emirate Airline target audience includes people of: business people, families, and transit passengers. Once a targeted audience is identified we have to look the need and wants of that targeted audience. Moreover, we have to look which need is least and which one is of most importance. Second aspect is that how the particular airline is going to satisfy or dissatisfy with the available services with respect to each of the priority important needs and wants. As for as Emirate Airline is concerned the basic need of people through this airline are comfortable journey, quality services, quality food during traveling, and may other required facilities during traveling. Like facilities that should be provided to disable and aged people are also cater by Emirates Airlines. (Special Needs | Essential Information | Emirates Online Booking and Planning | Emirates, 2014). Customer Analysis This section will in detail analyze the targeted market of Emirates Airline. Basically, the customer analysis is the way of gathering data from customer to known about their purchase decision. Therefore, the section in detail analysis the potential customer of this airline and the different factors that affect their purchase decisions. Three type of people is the target audience of Emirates Airline business people, families, and transit passengers. Target Market Segmentation Description Area / Region: UAE, and all six continent in the world AGE:people of all ages Gender:Both Family Life Cycle:Bachelors, married, working women, office working people, old age people are the targets. Other people:Business people, families, professional and other people from all over the world Table 3 Decision Making Process Analysis external consumer behavior variables Consumer behavior is the acts and decision processes of the consumer which they shows during the purchase the product as well as services. Different studies of consumer behavior has indicated that how individuals, groups and organizations make purchase decision and buy goods and servicer according to their needs and desires. While making purchase decision many factors affect consumer buying behavior (Dudovskiy, 2013). Factors that may affect the people travel through Emirates Airline are as personal factors, cultural factors, psychological factors and most important the social factors. Personal factors Factors such as our income, occupation, our life style which include daily basic activates, interests, as well as opinions. These factors are one of the most vital predictor of people buying behavior. Therefore, people choice regarding whether to travel through this airline or any other and if yes whether to travel through economic class or business class totally depended on these factors ‘i.e.’ on the income and their way of living (Personal Factors Affecting Buyer’s Behavior, 2010). Cultural factors and social factor Buying activities are deeply influenced by cultural factors such as: culture, subculture, and social class. Culture is defined as totally learned behavior that contain shared values believe, norms, customs and rituals of particular region. These shared values and beliefs have great impact on consumer behavior while making a purchase a certain product. Society has also great influencer on purchasing decision of consumers in different situations. Different forces that combined together create society are references groups, family groups and opinion leaders. Family also have great influence on buying behavior (Perreau, 2013). Positioning Strategy Emirates Airline Factors/ attributes on which airline positioned their brands Rating Quality 10 Price 8 Availability 10 Good Will 9 Promotional Activities 10 Diversification 10 Market segmentation research is an understanding of the market’s product needs and wants. It is the process of dividing potentialmarketsor consumers into specific groups and offering product according to their needs. Positioning is referred as creating the image of your product in the mind of that divided potential market. Moreover, positioning referred as factors on which companies differentiate their brand from their competitors. In analyzing product positioning, needs and wants are commonly referred to as product attributes. Some of the bases on which Emirates Airlines position their products are price, quality, demographic, by providing diversified products and many other basis. The Emirates Airline also position their products on following above mention factors in mind of their divided potential market. Additionally, the airline has become number choice of the families around the world. Moreover, the airline is economically strong and it will never turn down. Three type o f passengers toward whom they tailored their marketing and positioning strategy are business people, families, and transit passengers. Diversification is referred as offering new services to new market. The Emirate Airline also adopt that strategy. And toady Emirates Airline also known as low cost carrier (rodrigo, 2012). product strategy Being a service provider the major aim of the airline is to provide comfortable journey to its customers. And, as they also cargo carrier then their major aim is also provide on time delivery to its customers. Therefore, ensuring the quality services is the foremost strategy of the airline. Moreover, the airline always try to remain first in adopting new technologies and providing unique services. pricing strategy Emirate Airline is positioning their product on the basis of price. For example Emirate Airline has succeed to avoid its prices matching with what other airlines are offering product to customers at lower price. They have competitive pricing strategy. Moreover, another pricing strategy that Emirate airline is following is the premium pricing strategy (Emirates flight pricing sales strategy, 2014). The prices are not fixed they are flexible and it’s due to economic condition around the world. distribution CHANNELs The wholesaler and retailer through the use of their cargo services send their products to end customer. Therefore the no of channel between end customers are three. advertising strategy For Promotion of their brands Emirate Airline uses of traditional marketing techniques like: Word of mouth Web site promotional campaigns Social Networking TV and Print media Ads They allocate a handsome amount for their advertising budget. They also follow Informative Advertising: where they try to create brand awareness and knowledge of new products or new features of existing products. customer services and relationship activities Their cargo service provide on time delivery to its customers. Moreover, their major aim is provide the quality services for that they have dedicated team that work day and night for ensuring the quality (Special Needs | Essential Information | Emirates Online Booking and Planning | Emirates, 2014). For them their main aim is that they provide such services that their customers get full satisfaction. Over the time they have built strong relationship with their customers. Therefore, the airline is first choice of customer around the country and around the world. CONCLUSION Dubai based airline company is the subsidiary of Emirates Groups. The airline is the leading as well as the largest airline of not only UAE but also of Middle East. The airline operates more than 3400 flights per week. These flights take off from its hub at UAE to more than 133 cities in 73 countries around the world. The Emirates Groups service Emirates Sky Cargo undertake the cargo activities of this airline. With the only aim of providing the quality services as well as the comfortable journey to its travelers the airline is the leading airline of Middle East region. From long ago the airline is applying full fledge marketing strategies to ensure the quality services they are providing to their clients. They are following the best promotional strategies, pricing strategies, advertising strategies, and distribution strategies. Their position in the market is better than its competitors. Recommendation The only recommendation is that, they have to position their marketing activities while considering all their competitors. As, Etihad Airline is also doing well and providing tough time to its competitors. According to an article it is clearly mention that Etihad along with Emirate Airline are providing tough time to its competitors. Moreover, Etihad Airways is also providing best services and providing full customer satisfaction. Therefore, Emirate Airline has considered that also as Etihad may become threat for the Emirate Airline in future.

Financial Fraud Case Study: Stephen Richards

Financial Fraud Case Study: Stephen Richards Table of Contents Executive summary Problem Statement Company overview Case Analysis Questions A letter from prison Executive summary This case study is about the former global head of sales Stephen Richards at the Computer Associates, Inc. (CA), who is serving a seven year prison sentence for financial fraud. In addition to this, Stephen Richards responds to the number of the questions asked by the Eurenge Soltes about the responsibilities of the managers as well as the handling of the financial activities in a letter written to a graduate student. Moreover, Stephen Richards joined the Computer Associates, Inc. (CA) in the year 1988 immediately after graduating. He has achieved continuous promotions in the company throughout his time period in the Computer Associates. As, Stephen Richards gets prompted within two years’ time period after his joining to operate New Zealand’s and then promoted to the Australian site of the company. Stephen Richards becomes the vice president of the Pacific region and is a leading regional figure for the Computer Associates, Inc. (CA). The company has acquired various competitors as well as firms that are producing complementary software products during the time duration between 1980s and 1990s.In addition to this, the company has around 18,000 employees and subsidiaries in approximately in 100 countries in the late 1990s. The company recorded its NPVof the licensing contract in the quarter when the revenue recognition criteria are met in accordance with the GAAP regulations. Problem Statement Computer Associates International, Inc. (CA) is currently facing the problems related to the financial fraud allegations against the company.As, the company finds it more difficult to accurately forecast the revenues as well as earrings for each quarter of their sales targets. Company overview Computer Associates International, Inc. (CA) is founded by the Charles Wang in the year 1976 in order to meet the growing needs of the mainframe computing software for IBM computers. Moreover, the company offers a variety of products that include database, application and financial management software in order to meet the computing necessities of the businesses. The most of the software products are sold by the sales team of the Computer Associates to the clients who buy a license to use the product for a period between three to ten years. Additionally, Computer Associates provides the software updates and technical support to its clients during the period of licensing. The fee of the licensing charged by the Computer Associates to the clients increases with the length of the contract as well as each additional licensing year was priced lower as compared to the previous year in order to reflect software oldness. The amount of the fee that is charged by the company to its clients could be amounted to hundreds of thousands of dollars. The Computer Associates distributes the revenues to licensing fees as well as to usage and maintenance fees once the contract of the license between the company and the client is finalized. Mostly the 80% of the revenue is allocated to the licensing fee. The significant part of the company revenue is normally booked during the final week of the quarter. During each quarter the management sets internal sales targets for the sales team with the sales incentives are given to the immune pressure to meet these sales targets. The company showed huge growth during the 1990s, even with the challenges and pressures. Case Analysis The case analyzes the overall situation of the Computer Associates International Inc. (CA) related to the allegation about the financial fraud within the company by a few executives of the Computer Associates. The management of the company found it hard to forecast accurate results for the revenues and earnings for each quarter in the year. As, before the end of the quarter, the management of the company found it incompetent to warn the specialists about the unexpected shortfalls in the revenue. Additionally, the various larger contracts resulted in the shortfall in the revenue of the company’s products as these contracts are those that are close on the final day of the quarter. Due to the decrease in the revenue of the Computer Associates affected the stock price of the company that reduced the Computer Associates stock by 42%. There is an allegation about the company that is published in an article in the New York Times, and according to this, Computer Associates have excessively implemented the approach of aggressive accounting practices in order to boost the earnings. But there are several evidence that proves that all the accounting practices of the company are according to the generally accepted accounting principles. This allegation also gets the attention of the federal investigators who showed dissatisfaction with the internal investigation of the company. Due to this allegation the company has faced much criticism that greatly impact the standing of the Computer Associates (CA) and requires other ways to make investigation done efficiently so, the company hire the prestigious law firm in order to investigate more aggressively. It is determined from the investigation that the few employees of the Computer Associates (CA) had backdated the some of the contracts as well as it also appeared that the revenues related to such contracts had been recognized after the end of the quarter. While, the revenues linked with these software contracts must be recognized in the in the quarter in which the contract has been signed. Therefore, the three executives of the company are forced to give the resignations due to this improper revenue recognition. In addition to this, six executives along with the Richard are caught to be involved in the financial fraud due to which Richard the SEC filed a formal complaint against the Richards and at the same time he resigned from the Computer Associates International Inc. Questions: How serious were Stephen Richards’ actions? Why? Stephen Richards’s actions were extremely serious; Richard in his letter writes that his self and the CEO exerted significant pressures on their team to meet the goals that they had set for themselves; also Richard mentions that performance was measured by internal goals Stephen Richard’s actions are notably serious because he had knowledge of the wrongdoings and he was in a position to report it, but he chose not to. Richards’ action together with other CA’s executives seriously victimized the shareholders as they suffered enormous losses once the practices were revealed. Therefore, â€Å"Richard was ordered to pay $29 million in restitution.† (Weidlich)  manipulating Computer Associates’ quarter end cutoff to align CA’s reported financial results with market expectations by violating the generally accepted accounting principles and their financial reporting responsibilities. According to the U.S. Securities and Exchange Commission, Richards with other CA executives extended CA’s fi scal quarter, â€Å" instructed and allowed subordinates to negotiate and obtain contracts after quarter end while knowing, or recklessly disregarding the fact that, CA would improperly recognize the revenue from those contracts, and failed to alert CA’s Finance or Sales Accounting Department that CA salespersons that reported to Richards were obtaining contracts with backdated signatures dates after quarter end.† (Release) in accordance with the expectation set by outside parties, analyst community, specifically to meet Wall Street quarterly per-share earnings estimates, â€Å"a key to keeping a company’s stock price rising.Richards with the CEO allegedly met routinely and conferred with each other and with (CFO) during the week following the end of fiscal periods, including during the â€Å"flash period†, the three business days after the end of fiscal quarter, to determine whether CA had generated sufficient revenue to meet the quarterly projections, and closed CA’s books only after they determined that CA had generated enough revenue to meet the quarterly projections, this practice, which was sometimes referred to within CA as the â€Å"35-day month† or the â€Å"three-day window†, violated GAAP and resulted in the filing of materially false financial statements. The goal of the 35-day month was to permit CA to report that it met or exceed its projected quarterly revenue and earnings when, in truth, it had not. (DOJ) Referring to the Scheme to Defraud, Richard instructed CA sales managers and salespeople to negotiate and finalize additional license agreements, which were backdated to cover the fact that the agreements had been finalized after the end of the fiscal quarter. At the end, these actions led to â€Å"overly aggressive accounting practices† to boost CA’s reported earnings and the managerial use of discretion to greatly influence reported earnings was not only used by Richards’, but it had become a company-wide practice. As Mark Director of the SEC’s Northeast Regional Office, said about CA’s fraud â€Å"Like a team that plays on after the final whistle has blown, Computer Associates kept scoring until it had all points needed to make every quarter look like a win.† (Wharton) As the result, CA fraudulently recorded and reported in the earlier quarter revenue associated with the backdated agreements. Stephen Richard’s actions are notably serious because he had knowledge of the wrongdoings and he was in a position to report it, but he chose not to. Richards’ action together with other CA’s executives seriously victimized the shareholders as they suffered enormous losses once the practices were revealed. Therefore, â€Å"Richard was ordered to pay $29 million in restitution.† (Weidlich) 2. If Computer Associates achieved the same financial results through GAAP flexibility, does your answer to question 1 change? No, with the flexibility of GAAP the risk of manipulation was that CA could have more likely made reporting mistake that would lead to legal problems and enormous losses. As long as the CA’s executives including Richards had the intention of wrongdoing actions they would cause massive losses to the shareholders of the company and to the SEC. Though such manipulations and fraud resulted CA to payback â€Å"$225 million for the purposes of compensating shareholders for losses arising out of the company’s criminal conduct.† (DOJ) Seeing that, the evidence and investigation on Computer Associates shows that the CA didn’t make false transaction and actual transaction and business deal had happened, but the problem of fraud was that CA’s executives were backdating the agreements in order to prematurely recognize revenue from contracts that had not yet been executed by both CA and its customers in violation of GAAP. Under Generally Accepted Accounting Principles (GAAP), four conditions were required to be met in order for revenue associated with a software license agreement to be recognized: 1- persuasive evidence of an arrangement was required to have existed, 2- delivery of the licensed products was required to have occurred, 3- the license fee was required to have been fixed or determinable, 4- the collectability of the license fee was required to have been probable. 3. Suppose you were placed in Stephen Richards’ position at computer Associates and were under pressure to extend the fiscal quarter. How would you handle the situation differently? What would be the expected consequences? I would not have extended the fiscal quarters of knowingly or encourage the backdating of agreements, regardless of the overwhelming pressures by the Wall Street estimates which Richard points to analyst community in his letter. CA regularly issued public predications at the outset of each fiscal quarter of the revenue and earnings it expected to earn during that quarter. Based on these predictions, professional stock analyst estimated what they believed would be CA’s total revenue during the period and predicted the earnings per share of CA stock. CA’s executives including Richards understood that CA’s failure to meet or exceed the consensus estimate for a quarter would likely result in a substantial decrease in the company’s stock price. (NY) I think too much emphasis was placed on the achieving financial gains improperly, for Richards and other members of management, without planning the proper ethical and legal strategy necessary to achieve CA’s goals for success. Performance measurement was a key level of concern in this case which alerted the key ingredients for financial statement fraud and fraud triangle. The sales managers and salespeople were used as enablers to negotiate and finalize additional license agreement while keeping the accounting books open after the end of the fiscal quarter. Richard also emphasizes on the â€Å"compensation is important, but the recognition of your performance is sometimes even more important. Actually, according to Richard in his email he writes that â€Å"we have created a performance driven culture without the necessary control framework for people to operate within† this shows that there was no real structure as far as milestones for growth. That is how CA pushed as much as to reach its goal of estimated earnings regardless of considering any rule or regulation type of culture attitude, which led CA to tragic results relating from poor decision making and lack of organizational structure and control. Instead CA could have placed better accounting controls to recognize and issued realistic and accurate public predications at the outset of each fiscal quarter of the revenue and earnings it expected to earn during that quarter, this way they would have not faced the legal troubles that they led themselves to. Even in such a situation for a healthy company to minimize the risk of this downward slide is encouraging and protecting whistleblowers. That way, problems ar e addressed internally- well before they become big enough to drag the entire company over the cliff.