XYZ Corporation transition to IAS

XYZ Corporation transition to IAS Executive Summary Following the plan of XYZ Corporation to transition from GAAP to IAS, this report will explore the major areas that the corporation should take into account and recommend areas of importance. IAS reporting standards are universal reporting principles that will ensure the uniformity of financial reporting internationally. The major findings include that there will be a dramatic change in the names of financial statements.Advertising We will write a custom essay sample on XYZ Corporation transition to IAS specifically for you for only $16.05 $11/page Learn More The corporation should engage sound audit and reporting practices in their reporting mechanisms. The transition will come with heavy investments in the costs of developing employees and changing reporting structures. However, XYZ Corporation’s transition will offset the costs borne after it starts realizing the benefits of the transition. The report concludes that investing in t he transition will be a heavy investment with long term benefits thus a worthwhile development. Introduction The International financial reporting Standards (IFRS) were introduced in 2001 replacing international accounting standards (IAS) (Tweedie, 2004). The standards were offered by the IASB (International Accounting Standards Board). The standards are mandatory for all public companies listed on stock exchanges including the NYSE (New York Stock Exchange). The standards are implemented for the consolidated accounts reporting of companies (Gordon, 2008). Before the transition to IAS, every country had its own standards for guiding the calculation; GAAP (Generally Accepted Accounting Principles) standards. The rationale for the shift to IAS was based on the need to eliminate the incapacity of investors to reach informed decisions from the records drawn on the basis of GAAP (Beuren, Hein and Klann, 2008). Research Findings Making the transition to IAS will affect the financial recor ds of XYZ Corporation The transition from GAAP to IAS by XYZ Corporation will cause significant changes in the financial records of the corporation (Kwok and Sharp, 2005, p. 75). The changes include the significant change in the format of the financial records prepared, as opposed to those prepared under GAAP standards (Benzacar, 2009, p. 29). The statements of the corporation will change in the different areas mentioned. Next, the title of the corporation’s balance sheet will change from ‘balance sheet’ to ‘group balance sheet’, and the name fixed assets will change to non-current assets (Benzacar, 2009, p. 29; Tsalavoutas and Evans, 2010, p. 820). Capital and reserves are renamed as equity; profit and loss accounts are renamed to retained earnings, and the total capital invested is renamed as total equity (Benzacar, 2009, p. 29). Through the change of the names, the name titles of financial records will coincide with the information presented in ot her records, which will make it easier for outsiders to evaluate the financial health of the company in question (Benzacar, 2009, p. 29-30). The rationale behind the need to change names includes increasing the comparability of different financial records:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The new names will show a cohesive financial representation of the corporation’s activities allowing the readers to see the relationship between the items presented in different financial statements, demonstrating that the statements complement each. Through the change of names, information will be disaggregated so that it can help a reader foresee the future cash flows of corporations like XYZ. With the names showing a better association between the information presented in the different records, readers will be able to evaluate the liquidity, as well as the financial flex ibility of organizations like XYZ Corporation (Benzacar, 2009, p. 29-30; Benzacar, 2009, p. 29-30). The shift to IAS will require the development of a universal accounting language by the IASB, which may not be possible The development of a universally accepted language should form a major component of the objectives of the IASB while enforcing the transition into the IAS, which XYZ Corporation is pursuing (Stittle, 2004, p. 139). As a result, even with the adoption of the IAS, XYZ corporations should realize that it may not receive maximum benefits from the transition as language plays one of the most critical roles in the generation of the varied accounting models for related areas (Evans, 2004, p. 235; Jacob and Madu, 2009, p. 356). The issue that will face XYZ Corporation in its shift to IAS will include the limitation it will face due to the inaccuracy of the IASB in translating accounting statements and concepts from one language to the other (Jacob and Madu, 2004, p. 356). T his limitation is supported by Evans (2004, p. 235) who argued that an exact transfer or equivalents of meaning during translation is often almost impractical in financial reporting. Consequently, it will not be possible to realize total homogeneity or to convey the exact meaning of the IAS accounting standards from one language to the other (Stittle, 2004, p. 139; Evans, 2004, p. 235; Salamudin et al., 2010). This limitation of the language used by the IASB is likely to cause confusion in the comprehensibility of the financial data presented by different organizations including that presented by XYZ Corporation after it is translated into other languages like German, Spanish, and Vietnamese (Evans, 2004, p. 235). Therefore, international investors intending to invest in organizations like XYZ corporations are likely to get the wrong picture about the financial health of institutions as translations may eliminate the weighty nature of the financial concepts and the variables in the statements (Evans, 2004, p. 235; Stittle, 2004, p. 139-140). The XYZ Corporation is likely to develop its financial records on the basis of distorted statements drawn from the records of other organizations due to the limitation (Evans, 2004, p. 235; Stittle, 2004, p. 139,140). In extreme cases, the information presented by XYZ corporations and that of other organizations is likely to be distorted through translation. This is likely to result in concerns over the reliability of IAS standards (Stittle, 2004, p. 139,140). The cost will be a major consideration among the companies making the transition to IAS The cost will be a far-reaching aspect when deciding whether to change from GAAP to IAS. As noted by Ballas, Skoutela, and Tzovas (2010, p. 934), the transition will entail more than special knowledge among the accountancy team of corporations. This will also lead to the alteration of the information models of the organizations.Advertising We will write a custom essay samp le on XYZ Corporation transition to IAS specifically for you for only $16.05 $11/page Learn More This presents the need to invest in the training of the staffs alongside the transition (Gordon, 2008 p. 232). As a result, the transition to IAS becomes quite expensive to XYZ Corporation both in the short and long term as there will also be a need to invest in the continuous development of the company’s accounts (Pickard, 2007; Gordon, 2008, p. 232). The major areas of investment during the transition include dedicating funds for software development. Thus, the corporations will require their software development team whether internal or external to develop new software that meets the standards of IAS accounting (Gordon, 2008, p. 232). Apart from the development and maintenance of the financial records software, the employees of the company should be trained in the areas of using the software in formulating financial records that are in line with the new and em erging standards (Pickard, 2007, p. 36). Some of the areas that will need major investments in XYZ Corporation will include the development of an employee-base and the maintenance of the infrastructure available at the company (Ballas, Skoutela and Tzovas, 2010, p. 934). Recommendations While undergoing the transition from GAAP to IAS, the XYZ Corporation should note that the criteria for its endorsement should be explored in an in-depth manner. In this case, it should draw clear differences between the decisions related to standard setting and adoption, as well as the endorsement of the standards (Benzacar, 2009). Additionally, during and after the transition, the interpretations of IAS should be reserved under the directives of IFRIC (International Financial Reporting Interpretations Committee (UNCTAD, 2012). The transition to IAS should be accompanied by the key concern of engaging sound audit consultants, practices and standards, as well as reinforcing the accounting mechanisms of the corporation. This will ensure that the corporation meets the expectations of the IAS standards in executing its audit and accounting functions (Jacob and Madu, 2009). The transition to IAS will require a heavy investment in funds to be employed in the transition, change of present accounting mechanisms, as well as contracting consultants to help in the transition and its maintenance (Jacob and Madu, 2009). However, apart from the costs incurred by the corporation during and after the transition, the benefits of the transition will outweigh the costs of the transition, as well as improve the standing of XYZ Corporation globally. Conclusion IAS is an integrated set of financial reporting standards developed on the basis of internationally articulated financial principles. The transition from GAAP to IAS was intended to eliminate the difficulties experienced by international investors. The transition should be accompanied by sound audit consultations and practices so as to ensur e that the new standards are observed. Despite the heavy investment during the transition, the benefits will outweigh the costs borne by XYZ Corporation in the long term.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Ballas, A. A., Skoutela, D., and Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance, 36 (11): 934-935. Benzacar, K. (2009). IFRS brings a radical change to financial statement presentation. Retrieved from knowledgeplus.org/pdfs/CMA_IFRS_statements_February09.pdf Beuren, I., Hein, N., and Klann, R. (2008). Impact of the  IFRS and US-GAAP on economic-financial indicators. Managerial Auditing Journal, 23 (7): 632-634. Evans, L. (2004). Language, translation and the problem of international accounting Communication.  Accounting, Auditing Accountability Journal, 17 (2): 235. Gordon, E.A. (2008). Sustainability in global financial reporting and  innovation in institutions.  Accounting Research Journal, 21 (3): 232. Jacob, R.A., and Madu, C.N. (2004). Are we approaching a universal accounting language in five years? Foresight, 6 (6): 356. Jacob, R. A., and Madu, C.N. (2009). International financial reporting stand ards: an indicator of  high quality?  International Journal of Quality Reliability Management, 26 (7): 718-719. Kwok, W., and Sharp, D. (2005). Power and international accounting standard setting Evidence from segment reporting and intangible asset projects. Accounting, Auditing   Accountability Journal, 18 (1): 75. Pickard, G. (2007). Simplifying global accounting.  Journal of Accountancy, 204 (1): 36. Salamudin, N., Bakar, R., Ibrahim, M. K., Hassan, F. H. (2010). Intangible Assets Valuation in the Malaysian capital market. Journal of Intellectual Capital, 11 (3): 393. Stittle, J. (2004). The reformation of European corporate reporting: Towards a model  of Convergence or confusion?  European Business Review, 16 (2): 139,140. Tsalavoutas, I., and Evans, L. (2010). Transition to  IFRS in Greece: financial statement effects and auditor size. Managerial Auditing Journal, 25 (8): 820. Tweedie, D. (2004). Looking ahead at 2004: a global standard-setters perspective. Balan ce Sheet, 12 (2): 5. UNCTAD. (2012). IFRS Implementation. Web.

Saints and Sanctity

Saints and Sanctity Saints and Sanctity Saints and Sanctity By Mark Nichol The Latin adjective sanctus, meaning â€Å"consecrated† or â€Å"holy,† is the root of a family of words that sometimes but not always have a religious context. Definitions of those words follow. Saint (from the Anglo-French word seint) originally was simply an adjective applied to the name of a person who had been canonized, or officially designated as holy, but it soon became a noun and eventually a verb as well, though that latter usage is rare. By extension, it informally describes a person of remarkable patience or virtue. Saint, in reference to a person or as part of a place name, is spelled out in formal contexts, but occasionally it is abbreviated to St. (In place names, the Spanish masculine and feminine equivalents, San and Santa, respectively, are never abbreviated.) As a surname, it is spelled out or abbreviated according to personal preference (in French usage, it is spelled out and hyphenated to the following word); consult a biographical dictionary for accuracy. Sanctity is the quality of holiness; sanctimony and sanctitude are less common synonyms, though the former is often seen in its adjectival form, sanctimonious, to refer pejoratively to someone who is falsely pious. (The positive sense is obsolete.) To sanctify is to make holy. A sanctum is a holy place; the Latin phrase sanctum sanctorum, meaning â€Å"holy of holies,† has been borrowed directly into English, and in secular contexts, â€Å"inner sanctum† refers to a private place of retreat. Sanctuary originally referred to a building designated for worship (it also applied to a sacred relic or any other holy object), and because some churches served as refuges where fugitives were generally immune from arrest, the word was applied outside of religious contexts to a place of protection or safety, including one set aside as wildlife refuge. The adjective sacrosanct means â€Å"especially sacred† and, by extension, applies to any belief adhered to with great devotion. (A follow-up post will discuss sacred and related words.) To sanction is to make sacred or to confirm or decree; the word also applies, as a noun, to an act of doing so or the confirmation or decree itself. As with other related terms, it also has a secular connotation, and in this sense is a near contronym (also known as a contranym or autoantonym): Sanction means approval or permission, but it also applies to punitive but nonviolent measures one or more nations take to compel another nation to conform to international law. (The word also pertains to something that prompts action or judgment in response to a question of morality.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Apply to, Apply for, and Apply withUse a Dash for Number RangesPeople vs. Persons

Environmental effects on leukemia Essay Example | Topics and Well Written Essays - 1250 words

Environmental effects on leukemia - Essay Example This is what will be dissertated in the following. Leukemia is clinically and pathologically split up in to its acute and chronic forms. The acute form of leukemia is characterized by the rapid growth of immature blood cells. â€Å"Acute forms of leukemia can occur in children and young adults.† (Wikipedia, 2006). If left untreated, this form of leukemia will cause the patient to die within months or even weeks. The chronic form of leukemia is different in that it is distinguished by the excessive buildup of relatively mature, but still abnormal, blood cells. â€Å"Chronic leukemia mostly occurs in older people, but can theoretically occur in any age group.† (Wikipedia, 2006). Effects of leukemia are things such as damage to the bone marrow, by way of displacing the normal marrow cells with increasing numbers of malignant cells; and easy bruising, excessive bleeding, and even the development of pinprick bleeds (or petechiae). Other related symptoms of leukemia include: fever, chills, and other flu-like symptoms; weakne ss and fatigue; loss of appetite and/or weight; swollen or bleeding gums; neurological symptoms (headache). The effects that the environment has on leukemia are many. Firstly, there are possible environmental causes in relation to the cause of childhood leukemia. Although not many agents have actually been officially documented as causes of leukemia, in acute lymphoblastic leukemia, most researchers believe that â€Å"†¦it takes 2 or 3 ‘hits’ to the DNA in just the right places to turn a normal developing cell into a leukemia cell.† (Ped-Onc Resource Center, 2005). These ‘hits’ are considered to be either totally and completely random, or that perhaps they are due to causes or exposure to something in the environment. The effects of the environment in regards to leukemia is not only categorized with children, however. Our blood perfuses all of our body’s organs and can carry toxic

Emerson calls for the emergence of an American poetics Essay

Emerson calls for the emergence of an American poetics - Essay Example In what ways does William Cullen Bryant move away from imitating British poetry and address American themes? In what ways does he play by the familiar rules of the epic tradition? In ‘The Prairies’, Bryant can be felt to exude the poet-function which Emerson necessitates by rendering his literary work converge to a ‘transcendentalist’ perspective. Though it is conspicuous in depicting the ‘nature of nature’ or the way nature is in its downright truth, ‘The Prairies’ brings about discernment of a kind of spirituality attached with nature which essentially surpasses the mere drawing of relevant sentiments toward its physical attributes. Similarly, Bryant emerges to possess a level of authenticity according to the standards set by Emerson for the American poetics based on his poem’s strong sense of individuality which is a typical element in American themes upon almost every form of American literature. As such, Bryant projects an open mind capable of sensibly resonating back to the reader the deeper essence of ‘The Prairies’ which establishes its identity after the poet’s unique insight.

The Life of Yukio Mishima Essay Example for Free

The Life of Yukio Mishima Essay Yukio Mishima is a pseudonym of Kimitake Hiraoka, a famous Japanese novelist, playwright and short story writer, actor and social activist, Radical and aesthete, who is considered to be one of the most talented and influential Japanese artists of the 20th century. Mishima was a very prolific writer, who worked in various literary styles and genres and whose creative legacy amounts to more than hundred literary works including 40 novels, 18 plays and screenplays, as well as traditional Kabuki and Noh style theatre dramas, etc. Mishima was born in Tokyo in 1925 to a family of aristocratic samurai ancestry. Future writer was raised by his paternal grandmother, Natsuko Hiraoka, who separated the little boy from his mother for some years. She was a very tough and authoritarian woman, who was keeping the boy in severe discipline. At the same time, she developed in the heart of her grandson a true love for Japanese and European cultures, as well as for theatre, literature and art: in particular, for the works of Izumi Kyoka. He was back to the family at the age of 12. Being a student of the Peer’s School, Mishima started writing the first stories inspired by his favorite Japanese classic writers and Oscar Wilde. Some of this works were published in school magazine and received positive reaction from students and teachers. But, unfortunately, his father, a governmental officer, was strictly against such literary â€Å"exercises† of his son. Therefore, couple of years later Mishima decided to take a pen-name in order not to be revealed by his anti-literary parent. After finishing high school Mishima studied law in Tokyo University. In 1947 after the graduation he worked as an official in the Ministry of Finance, but a year later he made up his mind to resign and completely dedicate himself to writing. His first conceptual work, a semi-autobiographic novel Kamen no kokuhaku (Confessions of a Mask), which was exploring the difficulties of homosexual culture in Japanese society, was published in 1949 and marked a start of bright career and great worldwide popularity of Mishima. In his works Mshima was discussing the issues of love, death, suicide, human beauty and sexuality, personal and religious values, etc. The novels which are the most known in America and Europe include The Sound of Waves (1954), The Temple of the Golden Pavilion (1956), After the Banquet (1960) and, finally, the trilogy The Sea of Fertility (1969-71), which describes the fall of Japanese culture in the beginning of the 20th century. His writing style can be characterized with unique presentation and paying a lot of attention to details, along with engaging some exclusive allegories and elements of paradoxes. But certainly, Yukio Mishima was greatly esteemed on his own lands for his numerous theatre plays. With his pieces The Damask Drum, Hanjo, Kantan and others, he is supposed to be the first writer of modern times who worked in old-fashioned Noh theater style. Several dramas, including Madame de Sad and My Friend Hitler, were written in modern genre Shingeki. Besides, Mishima wrote a number of plays in traditional Kabuki style, which requires some special talent and very rich cultural background. It is necessary to mention that traditional Japanese values were of great importance for Mishima, influencing significantly his life and works. He was particularly disturbed by global imagination about Japan as â€Å"a nation of flower arrangers†, so he devoted his life to reviving of bushido, the traditional code of conduct and values of samurais. Also, he was a fierce antagonist of any Westernization of Japan, arguing in public to spend every effort on preserving Japanese culture and traditions. (Schoenberg Trudeau). As a real Japanese patriot, Mishima had a reputation for discipline, order and self-organization. He used to work on his literary masterpieces from sunset to dawn, spending the daytime in his various social activities. Mishima was three times nominated for the Noble Prize for Literature. He died in November 1970, committing a spectacular ritual suicide seppuku after his unsuccessful speech against the existing pro-American Japanese constitution and anti-emperor regime. Bibliography: †¢ Liukkonen, P. (2003). Yukio Mishima 1925-1970. Pegasus. Kuusankosken kaupunginkirjasto, Finland. Retrieved May 29, 2007, from http://www. kirjasto. sci. fi/mishima. htm . †¢ Schoenberg, T. L. Lawrence J. Trudeau (Eds.) (2006). Mishima, Yukio:   eNotes. com. Retrieved May 29, 2007, from http://www. enotes. com/twentieth-century-criticism/mishima-yukio/introduction? print=1. †¢ Yukio Mishima. (2005, November 18). UXL Newsmakers. 5-6 (1): 87-88. †¢ Yukio Mishima: A 20th Century Warrior. (1995, January March). New Dawn Magazine. 29 (1): 23-24.

Evaluate The Usefulness Of The Product Lifecycle To A Firm Essay

In this essay I will look at the advantages and disadvantages of using a product lifecycle, as well as evaluating the usefulness of such a model to a firm. The Product Lifecycle is a part of the portfolio analysis, in which a firm can analyse the stages in a products life. It is a model used to aid with decision making in a firm, and part of the marketing planning process. The shape and length of the lifecycle varies with the different products, as each one is unique. The different stages are launch, growth, maturity, saturation and decline. How useful is the Product Lifecycle?. There are several different uses it holds to a firm. Managers use it because it highlights the need for a firm to change its marketing policies at the different stages of a products life. It then aids them in planning out their marketing strategies. A firm might draw out a Product Lifecycle to identify the stage at which its product is at in the lifecycle, from there they can decide what to do to keep the product alive or to maintain high sales. The Product Lifecycle can be used as an aid to set budgets within a firm as well. For example, if a firm produces a product lifecycle for a product and identifies the stage it is in, this can set budgets for its marketing/promotion department, its production department and its distribution department. For example if a firm sees that its product is still in the growth stages of the lifecycle, they are going to have to invest a lot of money in its development (...

Emily Dickinson comparison of Poems Essay

In 1859 Emily Dickinson wrote a poem about death. In 1861 she rewrote that poem with very different imagery making it a lot darker. The poem itself is rather short, only two stanzas. The first stanza is only changed by one word, though its meaning is significant. The second stanza however changes completely, from light and spring like to dark and wintery. There is also significant change in punctuation and additional dashes in the second piece. This is a classic characteristic of Emily Dickinson writing and since she never explained it to anyone before her death we can only take a guess as to what it really means. In the 1859 version she writes, â€Å"Sleep the meek members of the Resurrection†. In the 1861 version it is changed to â€Å"Lie the meek members of the Resurrection-â€Å" . She immediately changes the tone of the poem from being at peace with death and awaiting the resurrection to just being there, not waiting for anything and unaware of what is happening. The w ord â€Å"Lie† completely cancels the notion of Resurrection in the second piece. Further changes in the first stanza are only in use of punctuation and capitalization. Though it is unclear what Dickinson means by it. The ending of the first stanza in the 1859 version says; â€Å"Rafter of satin, And roof of stone.† In the 1861 version she ends with â€Å"Rafter of Satin- and Roof of Stone!† I feel that in the second version she is ending with much more emotion and putting much more emphasis on the location of the deceased. She seems to be much more impatient or irritated. Maybe due to the fact that these â€Å"meek† or humble people are lying in such a nice place that is not only made of white marble, but also covered in satin and stone which in the time of this poem being written would be a symbol of wealth and power. In the 1859 version of the poem, Dickinson personifies death with images from spring. Spring is the time of rebirth and resurrection. It is a part of nature and the natural cycle of things. The person or persons that are dead in the 1859 version were once wise people, â€Å"Ah, what sagacity perished here!† They can no longer hear the babbling of the bees or piping of sweet birds. There is no indication of time or who is dead in this version either. When Dickinson rewrites the poem in 1861, she names the fallen as doges. Doges were chief magistrates in Venice in the very early part of Venetian history. Their Diadems have fallen, meaning their power and dignity, have fallen with death. â€Å"Soundless as dots- on a Disc of Snow-â€Å" Death is personified with images from winter. Winter is the end, dark and cold, with  no sign of rebirth or life. No babbling bees or piping birds in winter, just silence and death. Making the overall tone of the poem a lot darker than the first version. Another major difference you will notice with the two poems is the image of Heaven. In the 1859 version there is no clearly portrayed image of Heaven. â€Å"Light laughs the breeze In her Castle above them-â€Å" The person who has died is â€Å"Safe in their Alabaster Chambers-â€Å" as the world continues on into spring above them. It is again portraying resurrection and rebirth with images from spring time. In the later version however, â€Å"Worlds scoop their Arcs- And Firmaments-row† is clearly describing Heaven in the sky as being where the deceased is, and the world has stopped in winter as if it all ends with death. There is no resurrection, after death you move on and â€Å"Grand go the Years† after you are gone. As you can see these two poems by Emily Dickinson are very much the same yet also very different. Perhaps it is because of personal changes in her life and her beliefs. Maybe it has to do with changing political atmosphere and the start of the civil war. The changes show a difference in belief when it comes to resurrection and rebirth as well as a change in her belief of Heaven. The changes in p unctuation and capitalization show she is more impatient and maybe even more formal in the later version. It seems to me the second writing of the poem is much more emotionally charged than the first.

Leisure and recreational activities Essay

CONCLUSION Leisure and recreational activities engaged in by the majority of adults, teenagers and children were generally passive or non-active, and tended to occur in the home. There is, however, a desire for more variety, particularly for activities outside the home. Shortage of time and money limited leisure opportunities for both adults and teenagers, along with the shortage of entertainment venues and transport difficulties reported by teenagers. Choices about leisure and recreation, the type and extent of involvement, are subject to the practicalities and reality of one’s life: it is much easier to constrain or vary leisure pursuits than to cut down on work/study or family commitments. It is with home-based leisure and recreation that constraints and variations can be most easily accommodated. LEISURE AND RECREATION Violet Kolar Participating in leisure and recreational activity can foster a range of positive experiences: from simple relaxation, fun and enjoyment to personal development and fulfilment, and improved health. Choices about types of activity and extent of involvement are not unilaterally made but are influenced by the demands and practicalities of every-day life. This paper presents some of the findings from the Institute’ Australian Living Standards Study undertaken in an outer Melbourne area. Leisure and recreation constitute one of the 14 ‘spheres of life’explored in the study. Here, discussion focuses on the leisure and recreational behaviour of 1269 people, comprising 717 adults, 193 secondary school teenagers, and 359 primary school children. Adults and teenagers were asked to complete their own questionnaires, while children’ activities were reported on during interviews with parents. http://www.aifs.gov.au/institute/pubs/fm1/fm34vk.html Destinations of the World (DOTW- Qatar) performance is in keeping with the organisation’s long-term strategic plan, which focuses on continuously building and expanding its core business operations. The travel and tourism industries have suffered in current times due to poor world economic conditions and global uncertainty. Despite this downward spiral, in terms of  international visitors on a global scale, our results are more encouraging than ever. The recent inauguration of our offices in Europe (DOTW-London), (DOTW-Austria) and in the Far East (DOTW-Malaysia, DOTW-Thailand) have been largely successful and already show positive signs of proactive cost management and sound customer service. Services Offered Provide personalized touch to the trip by offering unsurpassed services such as Travel Insurance, Hotel Booking, Car Rental, . You can choose from Incentive Tours readily provided for a memorable trip ahead. Its services are majorly spread over world’s key destinations like Qatar, Australia, Uae, India, Pakistan, Austria http://www.hellotravel.com/destinationsoftheworld On the year anniversary of Qatar’s successful bid to bring the FIFA World Cupâ„ ¢ to the Middle East for the first time in 2022, the Qatar 2022 Supreme Committee has started the process of distributing all ticketing proceeds from the international friendly match (Brazil v Egypt – November 14 2011) held in Doha last month to famine victims in Somalia. The Supreme Committee has partnered with Qatar Charity to ensure that the funds – totaling $400,000 (USD) – reach the people that are most in need in Somalia. The partnership was announced by Qatar 2022 Supreme Committee Communications Director, Nasser Al Khater and Director of Public Relations for Qatar Charity, Khalid Ahmad Fakhro. Qatar 2022 Supreme Committee Secretary General, Hassan Al Thawadi said: ‘One year on from what was a historic day for our country, we are pleased to announce this initiative for those in need in Somalia with Qatar Charity as our partner. During the bidding process we always stressed the importance of football and the FIFA World Cup as catalysts for positive change. This initiative is one of many initiatives that we will undertake with the goal of harnessing the power of football to make a difference in people’s lives – in our region and beyond.’ Commenting on the international friendly, Al Thawadi said: ‘The game demonstrated yet again the appetite for top-class football in Qatar and the  Middle East. Guests and media traveling from abroad were given a taste of what 2022 will offer – a full stadium with people from many different nationalities, coming together to create a carnival atmosphere.’ The match was held at Al Rayyan stadium on the outskirts of Doha on November 14, with Brazil beating Egypt 2-0 thanks to two goals by Valencia striker Jonas. http://www.fifa.com/worldcup/qatar2022/media/newsid=1552120/index.html The FIFA World Cupâ„ ¢ will be coming to the Middle East for the first time in 2022. Even before Qatarwas announced as hosting the World Cup, the country has been keen to stress the many legacies that the tournament will create in the region for the years after 2022. That legacy element in football has taken another great stride in Qatar as top U-17 teams from around the world compete in the first ever Al Kass International Cup. Emerging junior teams from top clubs such as FC Barcelona, Paris Saint-Germain, Vasco Da Gama, Juventus, Ajax, Kashima Antlers, Al Jazira and Al Ahly and Qatar’s very own Aspire Qatar and Aspire International, will gather at Aspire in Doha to compete and display their skills for those seeking to witness the future global foo tball stars. Playing in the 2022 World Cup host nation is an exciting event for all the best young players in the world, as they dream to return in ten years to represent their national teams. In addition, the head coaches from each team have taken time out to visit the 2022 Legacy Pavilion that was visited by the FIFA Inspection Committee during the bidding process for the World Cup. Here they were provided an opportunity to see first-hand the great advances Qatar is undergoing to ensure the hosting of a truly spectacular World Cup. FIFA and the Qatar 2022 Supreme Committee have held their first working meeting on Qatari soil this week, with members from both organisations coming together to discuss a wide array of subjects relating to the 2022 FIFA World Cupâ„ ¢ Qatar. The FIFA delegation headed by its Competitions Director Mustapha Fahmy, Marketing Director Thierry Weil, TV Director Niclas Ericson and Communications and Public Affairs Director Walter De Gregorio met with Qatar 2022 Supreme Committee Secretary General Hassan Al Thawadi and his team during the visit and attended a series of presentations by various  Qatari organisations engaged in projects directly and indirectly related to the preparations for the 2022 FIFA World Cupâ„ ¢ Qatar. â€Å"It was FIFA’s first visit since the bid inspection. We are impressed by the overall vision developed by the Qataris and the first steps of the preparations taken already. It is great to see the commitment and excitement of the 2022 Supreme Committee and other key stakeholders to create amazing. We are looking forward to continuing the path started over the last few days and seeing these visionary projects coming together on the way to the first FIFA World Cup in the Middle East,† explained Mustapha Fahmy. Commenting on the visit, Hassan Al Thawadi (Qatar 2022 Supreme Committee – Secretary General) said, ‘We are pleased to have held our first working meetings this week in Qatar with our counterparts from FIFA. There is no doubt in my mind that the discussions and presentations held this week were of mutual benefit in terms of aligning our visions for the journey toward 2022. We have always insisted upon the importance of taking the time to ensure the proper foundations are in place for the next ten years. After our meetings this week with FIFA and our appointment of our delivery partner early last month, we believe we are on the right track.’ Stakeholders involved in the presentations included representatives from the New Doha International Airport project, Qatar Rail, the Gulf Organisation for Research and Development, Qatar Foundation andQatar’s Central Planning Office. FIFA’s team also toured various facilities and sites in Qatar, including the Aspire Academy For Sports Excellence and the newly established Qatar National Convention Centre, which will serve as a key non-competition venue during the 2022 FIFA World Cupâ„ ¢ Qatar.

The eNotes Blog Style and Substance The WritersRoom

Style and Substance The WritersRoom We are fascinated with the lives of our favorite authors, always wanting to know more about the enigmas who grab us with their telling of the stories that keep us up at night, turning page after page. We read their private correspondences and official biographies, thirsty for some insight into each one’s private life and writing process.   And now we have another way of satisfying our curiosity of these brilliant wordsmiths. A few years ago the Guardian published a series of interviews with authors about their writing spaces. Interestingly, many of these Nobel and Pulitzer-prize winning figures choose the bedroom as their workspace. It’s fascinating to see how much each room reflects the personas of these authors, as we imagine them through their work. Here is a selection that shows off another side to some of the worlds best-loved writers literary styles: Alexander Masters bedroom evokes his writing in a couple of ways. He explains that his bed is central to his writing as its the first thing he does upon waking. The crocodile skin on the wall is a pervasive token throughout his work, too: The crocodile is my talisman. He was the first thing I drew for publication, was on the cover of the hardback of Stuart: A Life Backwards, and makes an appearance in The Genius in My Basement. I bought him desiccated, rolled into a ball, and had to soak him in the bath for a week before hed uncurl. Thrills the book above the oil painting is there because its gorgeous. A bed, a fireplace, a desk, and a few chairs. Does anything exemplify Thoreau's idea of simple living more than his 10'x15' home in the woods? Michael Morpurgo wrote War Horse in this bed in longhand. He first tried writing at a table, then a lectern, before discovering a picture of Robert Louis Stevenson writing in his own bed in Samoa. From then on, Morpurgo was hooked; he says the bed is a wonderful place for dreaming up a tale, and weaving it inside my head. For many years, I wrote on our bed in the house. But there were complaints about ink on the sheets, dirty feet on the bed, and we felt we should try to create somewhere else, a storytellers house So there I have made my writing bed. With flowers in the window these a gift for our 46th wedding anniversary last weekend and with [my wife] Clare sitting at the computer, trying to make sense of my scribbly script as she types it up, it has become a perfect writers hideaway. The stark negative space that makes up Dickinson's writing room and bedroom is a strong reflection of her writing. The poet confined herself to the very small writing desk in the corner to complete much of her work. Sebastian Faulks writing space isnt a bedroom, but it still has all the personality of an authors inspirational haven. Faulks wrote one of my personal favorite works, Engleby, here, as well as Devil May Care and A Week in December. The walls are pegged with pictures of three of his idols, Tolstoy, Orwell, and Dickens. I admit that the decor if thats not too strong a word is the subject of some hilarity to female interviewers The desk belonged to a furniture dealer called Simon Horn. Its too low to get my knees under, so the middle drawer has gone and the legs are propped up by copies of Charlotte Gray in Danish I inherited the curtains from the previous owner I dont care what it looks like, only how it works. Victor Hugo's Parisian bedroom was rich, opulent, and completely evocative of the Romanticism movement. More photographs of writers bedrooms, including those of Faulkner, Capote, and Woolf, can be found here. Personally, I like the parallelism the idea of writing in bed offers; while I curl up under the sheets with a great book, its pleasing to think that   its author might have begun the story in much the same way. Hmm, I wonder if any of them write in the bathtub, too?

How to Use the French Conditional (le Conditionnel)

How to Use the French Conditional (le Conditionnel) The French conditional (le conditionnel) mood is very similar to the English conditional mood. It describes events that are not guaranteed to occur, those that are often dependent on certain conditions. While the French conditional mood has a full set of conjugations, the English equivalent is simply the modal verb would plus the main verb. Le Conditionnel: If...then The French conditional is mainly used in  if...then  constructs. It  expresses the idea that  if  this were to happen,  then  that would be the result.   While French uses the word  si  in the if or condition clause, it does not use a term for then in the result clause.  The conditional verb itself is used in the result (then) clause, while only four other tenses are permitted in the  si  clause:  prà ©sent, passà ©Ã‚  composà ©, imparfait,  and  plus-que-parfait. Il mangerait sil avait faim:  He would eat if he were hungrySi nous à ©tudiions, nous serions plus intelligents:  If we studied, (then) we would be smarterIl mangerait avec nous si nous linvitions:  He would eat with us if we invited him Special Cases: Vouloir and Aimer The verb vouloir (to want)  is used in the conditional to express a polite request: Je voudrais une pomme:  I would like an appleJe voudrais y aller avec vous:  I would like to go with you However, you cant say si vous voudriez to mean if you would like, because the French conditional can never be used after si. The verb aimer (to like, love)  is used to express a polite desire, sometimes one that cannot be fulfilled: Jaimerais bien le voir:  I would really like to see itJaimerais y aller, mais je dois travailler:  I would like to go, but I have to work Conjugating le Conditionnel Conjugating the conditional  may be one of the simplest French conjugations youll encounter. There is only one set of endings for all verbs. Most of them - even many that are irregular in the present tense - use their infinitives as the root. There are only about two dozen  stem-changing  or  irregular verbs  that have irregular conditional stems but take the same endings. To show you how easy conditional conjugations are, lets take a look at how it applies to different types of verbs. Well use  jouer  (to play) as our regular  -er  example,  finir  (to finish) as our irregular  -ir  example, and  dire  (to say) as one exception to the rules. Subject Ending Jouer Finir Dire je -ais jouerais finirais dirais tu -ais jouerais finirais dirais il -ait jouerait finirait dirait nous -irons jouerions finirions dirions vous -iez joueriez finiriez diriez ils -aient joueraient finiraient diraient Notice how we had to drop the e in  dire  before adding the conditional endings. This is the sort of change you will find in that handful of verbs that do not follow the standard conditional conjugation pattern. Other than that, you can see how easy it is to form the conditional from almost any verb, even the irregular ones. The Verbs That Don't Follow the Rules So which verbs are you going to have to pay attention to when it comes to the conditional verb mood?  Dire  and other verbs that end in  -ire  are easy compared to some of the others, a few barely resemble the infinitive form while others take on more subtle changes.   The following verbs are irregular in the conditional mood. Notice how the stems change and that they do not use the infinitive form like the other verbs do. There are two rules here: The conditional stem always ends in r.  The exact same verbs are irregular in the  future tense  and use the same stems. When conjugating these into the conditional, simply attach the endings noted above according to the subject pronoun in your sentence. Infinitive Verb Conditional Stem Similar Verbs acheter achà ¨ter- achever, amener, emmener, lever, promener acquà ©rir acquerr- conquà ©rir, s'enquà ©rir appeler appeller- à ©peler, rappeler, renouveler aller ir- avoir aur- courir courr- concourir, discourir, parcourir devoir devr- envoyer enverr- essayer essaier- balayer, effrayer, payer essuyer essuier- appuyer, ennuyer à ªtre ser- faire fer- falloir faudr- jeter jetter- feuilleter, hoqueter, projeter, rejeter nettoyer nettoier employer, noyer, tutoyer,-ayer stem-changing verbs pleuvoir pleuvr- pouvoir pourr- savoir saur- tenir tiendr- maintenir, obtenir, soutenir valoir vaudr- venir viendr- devenir, parvenir, revenir voir verr- revoir vouloir voudr-

Ethical Perspectives Cross Cultural Perspectives Essay

Ethical Perspectives Cross Cultural Perspectives - Essay Example This includes handling the customers and the services offered by the workers. Culture, however small and ineffective the fact may look like, determines a lot the success of the company (Alice, 2012). This essay focuses the idea of the culture of Wal-Mart store and how its culture has affected the company. Ethics are the upright wellbeing and undertakings of the company. Ethics and social responsibility, also plays a major role in shaping the general business. The essay also addresses the issue of ethics and social responsibility and what is to be done so as to improve the services of Wal-Mart stores. Wal-Mart operates in several countries outside United States. The road in establishing their stores in other countries have not been that smooth. The main reason behind this is due to the cultural conflict with other countries. Wal-Mart is a company based in the United States and the manner in which they conduct their services and the kind of products sold is mainly determined by homeland cultures. When the company ventures in external markets or other countries, it is faced with cultural conflict where the cultures are conflicting. Customers from other countries view the operations from Wal-Mart as inferior to theirs and hence the company loses market from the customers thus reducing the company’s profits and product management (Alice, 2012). It is as well correct to say that Wal-Mart is aggressive in searching for markets for its products and services. When they tried to venture into the Argentina market, the company did not succeed because of its culture. The people of Arg entina did not embrace their products due to conflicting cultures. Wal-Mart also has a culture of exploiting the middle class and enhances gender inequality. In Germany for example, international employees are paid more than the local employees, a situation that lead to the loss of a lot of workers. The cultural issues within the organization also determine the success

Network Protocol Essay Example | Topics and Well Written Essays - 4250 words

Network Protocol - Essay Example It is an admitted fact that computer technology has affected many parts of our life by playing a vital role. In addition, business organizations are adopting modern and innovative tools and technologies in order to survive in this ever-increasing competitive world. In fact, with the developments in information technologies, organizations are adopting the trend of building their IT infrastructure using already developed services rather than re-inventing the wheel. In view of the fact that it helps organizations reduce development costs and provide the system with greater adaptability as new services can be composed and existing services can be discarded in case of any change in business requirements or market conditions. In this regard, organizations are increasingly adopting Service Oriented Architecture (SOA) to build their IT infrastructure by dynamically composing loosely coupled services to perform their business operations. This research is aimed at exploring SOA and web service technology, focusing on its significance as compared to traditional distributed computing paradigms. In this paper, the significance of different protocols that form the basis of SOA and web services is also revealed and different frameworks and tools are discussed that provide the capabilities of development and integration. Keywords: Service-Oriented Architecture, XML, Web Service Description Language, Web services Introduction Service-oriented architectures (SOA) is a rising approach, promising, efficient and effective system that is loosely coupled, based on open standards, and is not bound to a special type of protocols. In this scenario, the operation of the organization, adopting SOA is run by invoking loosely coupled services often in an asynchronous or event driven style according to the requirements of the underlying business process (Papazoglou & Heuvel, 2007). Basically, the Web services have been very popular since 1999 and the most significant factor that forms the basis of success and popularity of web services is the truth that its backbone is XML (Suda, 2003). In addition, the Web Services work by defining web interfaces all the way through the usage of XML schema and a machine-readable specification called Web Services Description Language (WSDL) to describe the configuration of the input and output messages that are exchanged to invoke and consume the service (Wilkinson et al. , 2009). This paper will provide a brief description of SOA, web services and the advantages of web service technology over other traditional technologies. Basically, this research is aimed at exploring SOA and web service technology, focusing on its significance as compared to traditional distributed computing paradigms. In this paper, the importance of a wide variety of protocols that form the basis of SOA and web services is also revealed and different frameworks and tools are discussed that provide the capabilities of development and integration. Service Oriented Architecture (SOA) Service-oriented architecture (SOA) is an influential distributed computing architecture that facilitates a higher degree of abstraction in the development, deployment and operation of platform independent IT infrastructure. Additionally, the SOA involves the communication between service providers and service consumers for the consumption of hosted services. SOA provides with a scheme of architecting , implementing, installing, and administering the IT infrastructures, in which, business functionality is provided by reusable services with the help of interfaces which are defined separately from the service