David Walker Appeal Paper Essay

Before David Walker’s Appeal to the Colored Citizens of the World during the 1800’s, there had not been any other type of anti-slavery documents published. Although the Appeal is directed to black slaves, its powerful moral message and indictment of white America’s hypocritical society and oppressive, brutal system of slavery is a moral message that resonates to all audiences, including whites. Walker’s Appeal calls for slaves to rebel against their masters as the means of reacquiring their humanity. Walker relies heavily upon religious values of Christianity, communicating strongly with free and enslaved blacks: The man who would not fight under the Lord and Master Jesus Christ, in the glorious and heavenly cause of freedom and of God, to be delivered from the most wretched, abject and servile slavery, that ever a people was afflicted with since the foundation of the world, to the present day, ought to be kept with all his children or family, in slavery, or chains, to be butchered by his cruel enemies. (Walker Article 1) The Appeal sent out fear and terror throughout the white community as some states even passed laws that would sentence blacks, or even whites, to severe punishment if caught with the pamphlet. Finzsch cites to Eaton who points out that â€Å"in Georgia, Virginia, North Carolina, Louisiana and South Carolina anyone be it slave, free black or white who was caught with the pamphlet was tried and usually found guilty of inciting insurrection† and it also inspired enslaved blacks to fight for their freedom regardless of the consequences (Finzsch, 5). Walker’s purpose is a call for unity amongst slaves and to educate them as to their immediate need to fight back against their masters. In order to communicate his ideas, Walker attacks the values and the veracity of the United States history by pointing out the hypocrisy of the institution of slavery in a self-proclaimed nation that pretended to stand for constitutional equality, democracy and freedom. Walker powerfully challenges these notions by raising views that were being brought up mostly as a result of scientific racism and the idea that religion justifies slavery. Any discussion of abolition was always a radi cal, dangerous, and illegal conversation during the times of slavery. Slavery was the horrific social, political and economic system that allowed the United States to rapidly accumulate wealth, thus unjustly elevating whites to positions of immense power and privilege. When Walker  published his Appeal his document traveled throughout a political terrain that was controlled by whites, and these whites relied upon anti-black racist documents such as the Declaration of Independence, the United States Constitution, and Thomas Jefferson’s Notes on the State of Virginia. All of these documents systematically deemed blacks as un-human, excluding blacks from political protection, and condoned chattel slavery. Walker’s message in his Appeal resonates in the white community of that time because it directly challenges the myths relied upon by those whites in their â€Å"mythical† documents. The historical opening lines of the Declaration of Independence read â€Å"we hold these truths to be self evident, that all men are created equal, that they are endowed by their Creator with certain unalienable rights, that among these are life, liberty, and the pursuit of happiness.† This opening statement did not include black people, but rather it excluded them under the term that all â€Å"men† were not human. As the rest of the United States Constitution eventually clarified enslaved black people were not recognized as human beings and therefore were not entitled to the rights, privileges, and protection of the law. Furthermore, slavery was a legal institution under these sets of beliefs. Another one of the most influential documents of the time was Thomas Jefferson’s Notes on the State of Virginia of 1781. Although Jefferson owned slaves, he considered himself to be an opponent of slavery. Within the document Jefferson compared blacks to whites and concluded by holding that black people were inferior to whites on multiple levels. Have they not, after having reduced us to the deplorable condition of slaves under their feet, held us up as descending originally from the tribes of Monkeys or Orang- Outings? (Walker Article 1) Jefferson believed that emancipation for blacks should mean the removal of them from the United States based on the hostility that blacks would harbor to whites, Jefferson’s Notes on the State of Virginia further entrenched the practice of the dehumanization of black people, something that Walker’s Appeal deeply emphasizes and a message that whites and bla ck could easily understand. In order to support his call for slaves to unify and revolt against their masters Walker challenges the ideas of political documents relied upon whites. Walker effectively uses religion to pursued whites and blacks that the institution of slavery was massively unjust. Walker states that God and religion actually discouraged all forms  of slavery. For example he states, Are we MEN!! I ask you, my brethren are we MEN? Did our creator make us to be slaves to dust and ashes like ourselves? Are they not dying worms as well as we? Have they not to make their appearance before the tribunal of Heaven, to answer for the deeds done in the body, as well as we? Have we any other Master but Jesus Christ alone? Is he not their Master as well as ours? What right then, have we to obey and call any other Master, but Himself? (Walker, Article 1) Walker states that God is the lone master to which all humankind must obey. On these grounds Walker shuns the idea that black people must obey a white human master. Walker stands by the fact that the only master black people have are God himself and not the white man. Furthermore, he brings light to the fact that the white community will also have to answer to God for their acts of violence. Both blacks and whites can und erstand this religious and moral message. Not only did Walker challenge racism and the idea of religion to justify slavery, he also confronted Thomas Jefferson. Walker states:Mr. Jefferson said, when a master was murdered, all his slaves in the same house, or within hearing, were condemned to death, Here let me ask Mr. Jefferson, but he is gone to answer at the bar of God, for the deeds done in his body while living, I therefore ask the whole American people, had I not rather die, or be put to death, than to be a slave to any tyrant, who takes not only my own, but my wife and children’s lives by the inches? Yea, would I meet death with avidity far! Far!! (Walker, Article 1) Walker uses vial language to get others to understand the grotesque acts of violence that the white society inflicted on the black body and states that he would rather die fighting for freedom than be a subject to slavery. He was speaking for others who were afraid and did not have a voice, and for others who just needed a backbone and needed to be supported. Douglass’s rebellion narrative, The Heroic Slave, clearly important in its own right, is vastly diff erent from Walker in many ways. Douglass bases his work on the mutiny led by rebel slave Madison Washington on the Creole in 1841. The narrative is powerful, but the organizational intent and style is vastly different from the approach taken by Walker. Douglass uses a â€Å"storytelling† method to make his points. For example, the international sea and Britain are used by Douglass in The Heroic Slave to symbolize freedom (see Sweeny generally) And, unlike the aggressive and direct language used by Walker,  Douglass uses softer language to make his points in a more sublime manner. For example, in describing Washington as a self-emancipating figure, Douglass states, Washington is â€Å"standing erect, a smile of satisfaction . . . upon his expressive countenance, like . . . one who has just . . . .vanquished a malignant foe, for at that moment he was free . . . The future gleamed . . . .before him . . . his fetters lay broke at his feet. His air was triumphant (Douglass, Part 1). Works Cited Finzsch, Norbet. â€Å" David Walker and The Fight against Slavery † 2012. Douglas, Frederick. The Heroic Slave. Sweeney, Fionnghula. â€Å"Visual Culture and Fictive Technique in Frederick Douglass’s The Heroic Slave,† Slavery and Abolition, June 2012: 305-320. Walker, David. â€Å"Appeal to the Coloured Citizens of the World †1830.

Call of Duty Essay

Premise: A new action-thriller game with trained soldiers and an arsenal of advanced, powerful, modern day firepower whom try and take down enemy combatants. The brutal opposition are threatening the world in various settings and scenarios. A story with twists and turns about soldiers fighting; using both ground-war technology and aerial strikes on a battlefield where speed, accuracy, and communication are the major factors in victory. Genre: Call for Action is a first-person shooter (FPS) which the person’s cross hairs are placed in the center of the screen and everything happens around it. Platform: Call for action has four different platforms. It is compatible with Microsoft Windows, PlayStation 3, Xbox 360, and Wii. The best platform for this game is PlayStation 3, because of its superior graphics software, easier controlling, and less hardware malfunctions. These reasons have been approved and guaranteed by users. The second best platform for this game is Xbox 360. It can handle the graphic and it’s easy to control, like PlayStation 3. Microsoft Windows and Wii are the other platforms which can be used in order to play Call for Action. Backstory: The story takes place in the year 2011, where several U.S. Sergeants and British SAS members find a nuclear weapon on a ship traveling to Africa. After the evacuations, they find evidence of ties between Germans and Russians. At the same time, the Russians want to distract people in order to achieve their goal. So they hire a local separatist leader, called Ivan, to execute the president of the United States to keep the military away. USMC 1st Force Recon team must find and rescue the president, but during the operation, United States Central Command is notified by Seal Team Six of a German nuclear weapon. Later on British SAS find and interrogate Ivan, he exposes that the German leader supplied the nuclear bomb in order to start World War III. Therefore, A combined operation, by U.S. Sergeants and British SAS members, is taken on to stop German leader. Target Rating Call for Action’s rating is M which stands for Mature. Content is generally suitable for ages seventeen and up because the content contains intense blood and gore, intense violence, and strong language. Target Market This game is originally for residents of the US, but later it can be available to other countries. The target audience is mostly teens generally above the age of 17. On the other hand, the game is only rated M because of parents not wanting their children playing a game with some blood in it. A game should only be rated M if it has sexual scenes not because of blood. Player Motivation This game has two versions, the fist version is, playing the normal mode which the player goes through the story and tries to finish the game, and the second version is the online version which players will compete with their friends in an online mode. Call for Action has a lot of motivations. First, the game finishing scene is the player needing to find the Germans leader in Africa and kill him. If the player kills him, he/she has the right to destroy the nuclear weapon. Second, in this game, not only you can kill people, but you can also drive a tank or a car. Third, when the player finishes the story, the game will give the player a set of special weapons for the online gaming. UPS There are some unique things in the game and about the game which makes it special. First, in this game players can shoot with their weapons, drive a car, or play as a pilot. (Drive an airplane) Second, it has a very high quality and graphic which gives the real feeling of the game. Third, it uses the PlayStation’s dual shocks, so every time players get hit, it will start shaking. The last reason that makes this game special is that players can check their friends’ progress and follow them. Therefore, this game helps the players to experience the war situations and teach the necessary information and acts that people need to do during the war. Competitive Analysis There are three other games which could be considered competitors of Call of Action. The first game called Battlefield 3. This game is a first person shooter by a Swedish developer. According to Wikipedia, â€Å"In-game, the European Union and the United States fight China and the Middle Eastern Coalition. It is known that in the game’s story, the EU and the US are allies and the EU has negotiated a peace deal with Russia.† The platforms for this game are same as Call for Action. (Microsoft Windows, PlayStation 3, and Xbox 360) The second game is Call of Duty Black Ops II which was developed by Treyarch. According to Wikipedia, â€Å"Black Ops II is the first game in the Call of Duty franchise to feature future warfare technology and the first to present branching storylines driven by player choice. It also offers a 3D display option. In this game the player campaign features two connected storylines, with the first set from 1986 to 1989 during the final years of the first Cold War, and the other set in 2025 during a second Cold War.† The platforms for this game are PlayStation 3, Xbox 360, Microsoft Windows, and Wii. The third game is Blacklight which was developed by Zombie Studios. According to Wikipedia, â€Å"Zombie is planning to make Blacklight a multimedia franchise that will include the video game, a feature film, and a trilogy of comic books. The idea was concepted by Zombie executives which later pitched the idea to several film and comic book production companies.† The platforms for this game are Games for Windows – Live, PlayStation Network, and Xbox Live Arcade. Based on the other three descriptions and Call for Action description, Call for Action has more options and futures. It may not be better than Call of Duty Black Ops II, but has the same quality and features. In this game, you can fly a plan, drive a car, or a tank. It will use the dual shock in order to give the real feelng to the player. It will attract players to finish the story by giving them prizes at the end. Therefore, it can be one the top competitions in the market. Goals The goal of this game is to give a player the time to enjoy, learn, and challenge themselves. In this game people can spend time and put themselves in a war situation. What needs to be done? How to control a gun? How to communicate with people in an emergency situation? Players can learn the name of all guns and get to know their specifications, how they are working and what they are good for. Also in an online game, people can compete with each other. Players can see their friends’ progress and play with them, or players can invite their friends, gather a team, and fight with other people. In this case, people will communicate with each other and learn a lot about the game by asking or watching other people playing.

Eco-tourism Essay

Eco-tourism is defined by the International Ecotourism Society as â€Å"responsible travel to natural areas that conserves the environment and sustains the well-being of local people. † It is different from the traditional mass tourism in that it provides an incentive to people to be more environmentally and culturally friendly and responsible and thus preserving a better future for the tourists of tomorrow (What is ecotourism? , 2009). One of the continents rich in indigenous cultures is the continent of Australia where various natural wonders of the world lie. It is a place with cultural and natural diversity. It is places where the Sydney Harbor, Ayers Rock and cricket stadiums mark the beauty and diversity of the region. Beautiful rainforests, parks and resorts are found and that need to be preserved and protected. In this article today, we will look into the different organizations working to promote eco-tourism in Victoria, the efforts they have taken, their adequacies, the effect of green washing which should be eliminated the most and the costs and benefits associated with eco-tourism in Australia. Even though there are costs associated with eco-tourism, the benefits certainly outweigh them and thus for the prosperity of tomorrow, eco-tourism is an emerging concept picking up even more pace in today’s difficult times of global warming, environmental threats and extinction of natural habitat at an exceeding fast rate (Brue, 2006). Introduction Eco-tourism, a term, which is gaining more momentum in today’s world due to the ever-more environmentally friendly and conscious approaches being taken to conserve the natural habitats of the world is often confused with similar terminologies. Buzz words such as ‘adventure travel,’ ‘sustainable travel,’ ‘green travel’ and ‘responsible tourism’ are often used interchangeably with eco-tourism, which has a precise and unique meaning to it. Eco-tourism is best defined as a ‘responsible travel to natural areas that conserves the environment and improves the welfare of the local people. ’ It is different from the traditional travel in the sense that it allows travelers to meet the people from different cultures and encourages them to protect the endangered species, plants and animals. The history of eco-tourism began when many countries started setting up lodges near parks and reserves to display the natural wonders to the world. However, little was it helping the local communities as rainforests and endangered species started depleting. In the late seventies did the realization struck that huge resorts such as Acapulco and Cancun and large parks were having disastrous effects on the natural environment, which should in fact be protected thus giving the idea of eco-tourism to be invented (What is ecotourism? , 2009). In this article we will be looking at eco-tourism in the great continent of Australia, home to the most beautiful natural sites in the world. Australia is native to an indigenous culture, marvelous sites and landscapes, rare species and inhabitants that can easily be used to spur up an economy of eco-tourism; the only hindrance is the fact that it lies towards one extreme end of the Earth. Costs and Benefits The benefits of eco-tourism cannot be understated. However, the costs of eco-tourism should also not be overlooked (Case & Fair, 2004). Environmental In today’s worlds where environmental awareness and protection is a key priority in almost all aspects of the economy and in almost all business arenas, eco-tourism also stresses on the sole importance of preservation of the environment and natural habitats. Eco-tourism like any other form of tourism is a means of giving people a break from their mundane lifestyles and giving them an exuberant experience but with a feel of environmental obligation. Eco-tourism has raised awareness among travelers as well as local communities and residents of how to protect their surroundings and the need for it as well. It has made societies more knowledgeable and has raised appreciation for biological diversity and resources and is also encouraging nations to discover new means for better conservation practices. If resources and inhabitants are not protected today, the world’s scarce resources will deplete soon leaving no tourist attraction for the later generations to come (Sustainable Consumption and Production Branch, 2009). Some of the potential costs associated are that if there is no proper regulation and authority, eco-tourism efforts may fail and damage the environment. This is what initially happened in Costa Rica and Nepal where pollution from nearby runaway resorts and hotel development and parks kept rising, signaling a poorly managed eco-tourism business (Martha, 1999). Economic Economically, eco-tourism is growing significantly. Apart from the growth of ecotourism at about a sustained 15% in Australia, there are other potential growth opportunities in other Latin American countries as well. Latin America is seen as the heart of eco-tourism and in Costa Rica, eco-tourism is rising by about 20% each year. Mexico and the Brazil have entered into long term agreements to launch massive eco-tourism projects in places such as the Amazon Basin in order to attract millions of tourists each year. And this as a result is a major contributor to the national GDP and generates millions of dollars each year. Also, eco-tourism has allowed a number of new tourists spots to develop in recent years. USAID promotes nature based tourism by developing new national parks, demarcating and equipping these parks, encouraging more investments into eco-tourism and providing hobs and training to people from such ingenious areas as well as locals and hence reducing unemployment (Dasgupta, 2006). However, one of the major risks that seem to be associated with economic effects of eco-tourism is that with the rise of international tourism, the local economic effects of eco-tourism are depleting. The millions of dollars generated by this industry often leaves the host country and into other nations (Case & fair, 2006). Eco-tourism society through its research finds out that about 55% of total revenues generated from eco-tourism leaves Central And South America. This is not the case so for Australia where a majority of the revenue forms government revenue which is spent back on public development and national preservation of forests and species. This leakage of revenue hampers growth of the local societies and limits the funds that can be re-invested in protecting and conserving the environment. Moreover, the rural people who get the jobs in the eco-tourism industry are often exploited for being cheap labor and often international workers are hired which again means a leakage of funds from the host country. Yet another cost of eco-tourism is that there maybe some spots reserved for tourists and for environmental protection, which will be seen by natives such as farmers as a means of encroaching on their lands and snatching away their rights to farm on those lands and feed the growing population. National heritage and critical sites in the Australia that have long been preserved in their natural forms, are now being encroached upon by locals and greedy foreigners in search for minerals, ore and timber and thus hampering the life of farmers and tribal people living in these areas relying upon ancient farming techniques and production methods for sustenance. Socio-cultural Eco-tourism allows people from different nations to meet people from other cultures with varying customs and unique histories. It is important that tourists have already read about the native locals that they will soon be meeting up with and the places they will go to. The benefits in this are the increase in knowledge of people about other cultures, developing cross-cultural communications and relationships and bridging gaps that may exist. Also, it allows tourists to come out of their stereotyped tourists impression and give a chance to the locals to offer them hospitality and kindness and thus providing a unique opportunity to overcome cultural barriers (Tenenbaum, 2000). However, the one real and most dangerous cost of socio-cultural aspects of eco-tourism is that it has resulted in eroding away the natives’ culture that is so unique and needs to be preserved. This happens in case when eco-tourism is not managed well whereby the tourists needs to be told how to behave with the natives, what code of conduct they need to embrace and what they should talk about and what not. Often when things are not managed well, a sense of inadequacy arises in the natives such as people from high mountains or tribal regions when they see the ‘white’ foreign tourists in such luxury and richness leaving resentment in the natives over their way of life. This has been observed through a research in the Ecuadorian highlands where the natives feel a great sense of deprivation looking at the foreign ‘white’ tourists who come with their own food, has the cash needed for purchases and can afford to have people serve them comfortably. This often leaves behind traces of modern culture and infiltrates the native culture and leaves it at a state that is neither modern nor indigenous. Managing Eco-tourism-Quality Control, Management Practices In order for the objectives of the eco-tourism to be achieved, quality control measures and management techniques should be in place correctly. In conjunction with new Zealand and other surrounding pacific nations, Australia boasts of a large ecotourism joint agreement that has seen all the members of the agreement seeing growth and development in the ecotourism sector for the past five years. Even in South America, various countries have entered into eco-tourism agreements to ensure safer and environmentally responsible tours. Mexico is one of the Latin American countries that tourism and environment leaders have entered into long-term eco-tourism agreements and Brazil has launched a huge eco-tourism project in the Amazon Basin (Martha, 1999). Various organizations have been set up to deal with the quality control issues at hand to ensure that eco-tourism approaches and techniques are able to meet the set standards and goals. Initially, in the past couple of years organizations were exploiting and misusing the label of eco-tourism and offering the traditional tourism plans. However people, conservation minded organizations and the governments realized the importance of eco-tourism in its true meaning and thus have now embraced it in its true form (Brue, 2004). In South America, many eco-tourism specific organizations are providing services to ensure quality control. In Guatemala, a local organization by the name of Pro Peten Conservation International provides training services since 1993 to natives in order for them to act as agents of eco-tourism and as guides for the tourists. They are taught how to behave with tourists, how to interact with them, how to be proud of and protect their indigenous culture and heritage and how not to get swayed away by the tourists’ lifestyles. Another organization is the Ecuadorian Eco-tourism Association that improve the working and training of all those working in the eco-tourism industry by providing field training, workshops for guides, tour operators, lodges and conservationists. Providing training to natives and those working for the industry is essential so that they know which tourists they are going to be dealing with, the level of awareness of those tourists and how well they need to frame their plans in accordance with eco-tourism objectives (Sustainable Consumption and Production Branch, 2009).

Launching a BPA-free Product Line With Event Marketing Assignment

Launching a BPA-free Product Line With Event Marketing - Assignment Example Bisphenol-A is a toxic material that had been found in polycarbonate feeding bottles of babies. The product launch showcases safe feeding bottles and other feeding products which are safe to use for infants and toddlers. The report also describes how stakeholders were involved in the event and which marketing communication strategies were included in the marketing communication mix. Nuby, considered the world’s number 1 infant care feeding and teething company has come up with a new line of products which are Bisphenol A- (BPA) free. BPA is a toxic substance found in polycarbonate plastic which is used in baby bottles (Klotter, 2006). It is an endocrine disrupter which is a toxic substance that interferes with hormonal functions regulating reproduction, normal cell growth, among others. Grossman (2007) reports that chronic and continued exposure to Bisphenol A may lead to diseases related to the reproductive system such as prostate cancer, breast cancer, cystic ovaries, and en dometriosis. Polycarbonate bottles used as babies can have long term consequences in children. To prevent exposure to this health risk, Nuby has created baby bottles, cups and toys that are Bisphenol-A free. These are relatively more expensive than the regular polycarbonate ones, but considering the safety of children from the fatal risks, they are definitely worth it. Main Findings Nuby has approached Parents’ Magazine which advertises its products, to launch its new line of BPA-free products. These are feeding bottles, sippers, cups and bowls for infants and toddlers which are not made of polycarbonate material and which are free from the toxic substance, Bisphenol-A. Nuby has created such â€Å"products to eliminate any risk or doubt and offer parents the safest option† (Nuby website, 2013). Parents Magazine invited HealthyChildren.org to co-organize the event launch since this organization has the â€Å"only parenting website supported by 60,000 pediatricians comm itted to the attainment of optimal physical, mental, and social health and well-being for all infants, children, adolescents, and young adults† (HealthyChildren.org.). Having doctors speak about Bisphenol A is a responsible act in promoting health issues concerning parents and their children. Both organizations, Parents’ Magazine and HealthyChildren.org will add credibility to the endorsement of the new line of Nuby products. Both organizations are opinion leaders and opinion formers that can greatly influence the preferences of consumers. Event marketing is presented as a way to build brand equity (Keller, 2009). Band equity is the â€Å"added value† which a given brand provides a certain product (Farquhar, 1989). In the case of Nuby products, being BPA-free is the brand equity. Promoting its use is an ethical thing to do instead of just letting people continue with their old habits of purchasing polycarbonate products to use with their children. Baines et al (2 011) contend that marketing communication methods are used to spread information about an organization’s products and services while engaging a target audience. The marketing communication format should have specific objectives as to the desired responses of the audience. Planning the product launch of Nuby’s new line of BPA-free feeding bottles is guided by the planning framework of De Pelsmacker (2010) Analysis of Exhibition Process Wohfeil and Whelan (2006) describe event marketing as interactive communication of brand values by engaging consumers in a marketing event resulting in their emotional attachment to the brand. Zarantonello & Schmitt (2013) compare event marketing to be more direct, and highly interactive than the distant, one-way

Description of Accounting Industry Essay Example | Topics and Well Written Essays - 1250 words

Description of Accounting Industry - Essay Example The accounting Industry is a very important service industry and has a strong growth potential. The Accounting Industry has grown steadily in the past five to ten years and is "expected to grow faster than average for all occupations through the year 2014 (U.S. Department of Labor Bureau of Labor Statistics)." The growth of the economy will increase new businesses will increase the need for accountants to handle the financial affairs of those businesses. Employees in the accounting industry set to retirees or changing careers will also increase jobs in this industry. One major trend that will increase jobs in the Accounting Industry is due to accounting scandals. Accounting scandals have lead to changes in laws and regulations, which in turn will increase the number of jobs in the industry. "In response to accounting scandals, new federal legislation restricts the non-auditing services that public accountants can provide to clients. If an accounting firm audits clients' financial statements, that same firm cannot provide advice in other accounting areas such as legal matters, investment banking, and human resources (U.S. Department of Labor Bureau of Labor Statistics)." These regulations are to help prevent scandals and fraud in the accounting industry. ... Department of Labor Bureau of Labor Statistics). A large cause of the growth of this industry is the services provided by the industry. The Accounting Industry provides a variety of services to individuals and companies who retain monetary gains either from sale of goods and services or from receipt of wages. Almost everyone in the country has finances and monetary gain. The increase in individual and even business wealth causes an increased need for financial advisors, insurance providers, tax preparation and advice services, and other accounting services. There are four major fields of the accounting industry in which the provided services can be broken down. The first field is the Public Accountants, which include the Certified Public Accountants. Public Accountants provide auditing, accounting, tax, and consulting services for corporations, governments, nonprofit organizations, and individuals (U.S. Department of Labor Bureau of Labor Statistics). Public Accountants concentrate in one specific field of accounting for example, Tax Accounting or Financial Analysis. Another major field of accountants are the Manag ement accountants, which include cost, managerial, industrial, corporate, and private (U.S. Department of Labor Bureau of Labor Statistics). These accountants record and analyze financial information for corporations in order to provide accurate information in which the company can make accurate business decisions based on financial data (U.S. Department of Labor Bureau of Labor Statistics). A major responsibility in this field is to "prepare financial reports for the stockholders, creditors, tax authorities, and regulatory agencies (U.S. Department of Labor Bureau of Labor Statistics)." The third field is the Government Accountants and Auditors and

Property law Case Study Example | Topics and Well Written Essays - 750 words - 3

Property law - Case Study Example In addition, with partners that want to join in her business and their various reasons, which probably may not be in line with the image she wants to project, the lack of partners makes it an attractive option. The business is also flexible and permits her to uphold a relationship with her target clients, as well as having no corporate tax (Knapp & Semmel, 2011). This makes it an attractive option. However, it is true that it is not an extremely attractive option because Betty will be fully liable for the business, which is risky because she will be welcoming the customers into her place of business. Betty will also have to deal with raising the funds on her own and deal with her limited managerial abilities (Knapp & Semmel, 2011). The reduced sources of capital that are available for her also make expansion difficult. Finally, the fact that she is obligated to use her own funds and that of her family, coupled with unlimited liability does make it an unattractive option. Corporation I find this to be short of the best option, despite the provision of liability protection. Considering that the integration time for a corporation requires more money and time as compared to a sole proprietorship. The business will also be regulated and supervised by entity rules from local, state, and federal jurisdictions. This would make it more difficult to use the name â€Å"The Gathering Place† since it is already in use in the state and another state. Incorporation of Betty’s business may also result in the business being liable to paying more taxes (Cross, 2009). In addition, the dividends that the corporation will pay to shareholders will not be deductible, and the income may be double taxed. I do not believe that franchising will be applicable in this case; the corporate feel it gives the business may not be suitable for a Christian family-based establishment. Partnership It is my belief that a partnership would be the best idea for Betty’s coffee shop . Indeed, it is true that this form of business will allow Betty to share the business risks and profits with those who are close to her. It is also true that Betty has several takers for the partnership already. The startup cost will be low; the business will possess more borrowing capacity compared to the sole proprietorship, and she can make high caliber Christian employees her partners, which will enable her to get more customers from other churches. In addition, splitting of income will allow her to save on taxes (Mongalo et al, 2010). There will also be limited regulation from outside. This is the best option for Betty and her business. Partners, Investors, Employees Betty’s Husband I agree that Betty taking her husband, as a partner would be a splendid idea for the business. As Christians, it is true that they are one as advised by the Bible, and are one in the eyes of God. John, Betty’s husband, would be an ideal partner in a coffee shop with a Christian settin g, especially in a society where it feels like the institution of marriage is under threat. A coffee shop with a married couple as partners would be a sure draw for the conservative Christian base. John and Betty can contribute to the business as separate entities, from personal sources and bank loans, although they will operate the business as one. Betty’s Sister It is true that Alice is coming into business with an inappropriate reason, and I do not believe that Betty should consider her at all. If John is not for the idea of Alice

Brugel's Wisdom and How It May Have Changed the Destiny of K Essay

Brugel's Wisdom and How It May Have Changed the Destiny of K - Essay Example The wisdom of Brugel seems to be, on the other hand, one that is based on knowing that the whole situation is absurd, and one of seemingly being above all that absurdity, carrying on a somewhat lithe and nonchalant attitude towards all that is happening in The Castle, and in some way towards his own role in the bureaucracy as a kind of petty official, a secretary to a minor official in the Castle, who must himself be subjected to the same kind of whimsical nonsense that seems to pervade the transactions in the Castle. Against the determined somberness and seriousness of K, Brugel seems to take a counterpoint attitude of frivolity, lightness of attitude, and a somewhat carefree regard for the duties of the Castle, its effects on the secretary's life, and the role that he must fulfill within that bureaucracy in order to survive. In other words, where wisdom resides in Brugel is in that very attitude of not taking anything in the Castle, and not even taking himself or his boss, or his r ole in the castle, so seriously. Brugel seems to say, for one, that life is not all that serious, that in fact the seriousness is an outward expression of a person who is so taken up by his own efforts to understand something where there is nothing to understand, which seems to be the fate and the attitude that K has taken on for himself, so gloomy in contrast to the light attitude of Brugel. This wisdom of Brugel, if it did not change the fate of K, certainly at least must have changed somewhat K's perception of the Castle, and how he sees himself and his destiny in the context of an overly gloomy conception of life with the bureaucracy (Kafka). Discussion In the face of the difficulties faced by K with the bureaucracy, for one, with getting a job that suits his function as a surveyor of the land, Brugel's attitude is one of carefree nonchalance, detachment, and a sense that anything can be had and done without any serious effort whatsoever on the part of anyone dealing with the bu reaucracy. Brugel was an insider, for sure, but also he was a mere secretary, and one, moreover, who spends a lot of his time not inside that bureaucratic machinery, working with papers and dealing with functionaries, but one who goes out to the castle to liaise between the people of the village and Brugel's boss. There is the exchange in the novel that highlights this, where Brugel expressed his condolences to K when K said that he is unable to work as a surveyor of the land, when Brugel, out of a sense of kindness maybe, or out of a sense of courtesy, or just wanting to get the small talk going, asked him how he was doing in terms of work. Brugel's attitude here is one of lightness, of conveying somewhat that the secretary was most sympathetic to K's plight, but that meanwhile there was really nothing to worry about. K, to Brugel, must have looked like someone who is gloomy for no reason. Why, there is no need to fret about that little detail about the surveying job, all it takes is for Brugel to look at it, no problem! This is at least how Brugel seems to see the situation. It was somewhat of a startling point to K, upon seeing and hearing Brugel talk and act this way, that here was an official who did not seem to know the difficulties that went to K's landing in the place and being given the run around with