Free Will free essay sample

An investigation on how the utilization of David Humes hypothesis of through and through freedom could add to a superior society. The paper shows that by using rationalist David Humes hypothesis that everybody has choice, paying little heed to the past conditions, and is responsible for their conduct, we could create an increasingly capable and common society and lessen a significant part of the corrupt, unscrupulous and criminal conduct. In the emergency clinic, a lady doesn't bring forth a specialist, legal advisor, ballet dancer, police officer, or competitor it is consistently, regardless, a kid or a young lady (Zigler, See you at the Top). The decisions are produced using through and through freedom that chooses who the individual is that will get from birth. Instructors and guardians, alongside different pioneers, have a duty to give the kid the basics to live as gainfully as could be expected under the circumstances. The right mindset, and direction can deliver marvels in helping the kid become a grown-up who achieves extraordinary things. We will compose a custom article test on Through and through freedom or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page This applies to grown-ups also. Brain research, appropriately utilized, will instruct one that the choices made currently will reflect what conduct one will pick, out of through and through freedom.

The impact of Duddys family on his apprenticeship. (The Apprenticeship of Duddy Kravit by Mordecai Richler)

The effect of Duddys family on his apprenticeship. (The Apprenticeship of Duddy Kravit by Mordecai Richler) The effect of Duddy's family on his apprenticeshipThe world we live in is a long way from being great, and there are numerous things in our lives that we can never show signs of change, regardless of how enthusiastically we attempt. The division of the individuals into the higher and the lower class existed anytime of the mankind's history, regardless of whether it is the Egyptian Pharaohs versus the standard ranchers in the antiquated Egypt, or the rich and fruitful agents versus poor specialists today. What's more, one isn't right when he feels that he can undoubtedly move structure the lower class to another.In The Apprenticeship of Duddy Kravitz, Duddy, the hero of the novel is a piece of the lower class, he is just a secondary school graduate. In any case, Duddy needn't bother with any advanced education to rapidly comprehend that cash is perhaps the greatest distinction between the lower and higher classes of society.English: Fuddy DuddyThroughout the entire novel, he attempts to bounce from the lower class, abandoning his family, into the higher class. Discovering cash for purchasing land turns into his primary mission. He needs to get rich and ground-breaking and will not accept that his destiny was chosen even before he was conceived. Max's tales about Jerry Dingleman, the neighborhood criminal, who begins with a quarter in his pocket and gets rich inside a month, exceptionally impact Duddy's behaviour.Max doesn't ponder Duddy and accepts that Duddy has no other future however turning into a cabbie, much the same as himself. Duddy's a numbskull like me (23), Max says, while acquainting his more youthful child with his companions, and afterward includes that Duddy is a genuine difficulty maker(27). Also, it appears that Max doesn't generally think about Duddy's instruction: at Duddy's graduation, Max gladly says congratulations, Duddy, congratulations (66),

Universal Health Care Essay Example | Topics and Well Written Essays - 750 words

Widespread Health Care - Essay Example The present arrangement of medicinal services essentially looks for network and society impacts to improve human services for the normal purchaser, however a few pundits who advocate general medicinal services state that the arrangement of oversaw care is run not by worry for the client, yet by the primary concern of benefits. It is hence not a network human services association essentially, yet a purchaser one. â€Å"Patients anticipate that the oversaw care supplier should assist them with dealing with their relationship with their wellbeing plan. Suppliers should flexibly patients with data about wellbeing plan changes by their boss and help with talking about their wellbeing plan inclinations with their manager. The supplier can urge patients to assume liability for their relationship with the wellbeing plan, yet in addition ought to have forms set up to help the patient in working with the wellbeing intend to address issues, for example, care refusals or other assistance issues † (Tomczyk, 2002). This tends to client assistance standards instead of general wellbeing. purchaser care, for example, right now existing projects like Medicaid and Medicare that give programs that expansion openness to poor people and older. Different nations, for example, Canada have made clinical consideration generally open to everyone in the nation. Availability, just as instruction, is a significant objective. On the off chance that an individual is poor or older, they will be more outlandish in the US to get quality social insurance and have protection, and much of the time, it is an issue of access just as happenstance. For poor minority settler families for instance, â€Å"reducing Medicaid qualification for these kids won't really set aside cash as long as kids stay qualified for expensive crisis care† (RAND, 2002). Numerous migrant families think that its difficult to explore the current example of federalized programs on a state and neighborhood level regarding qualification and access. instructive projects

Modern tendencies of international labour migration free essay sample

Presentation Right now, the globalization of monetary life has prompted the formation of a universal work showcase with regards to developing internationalization of creation and reconciliation. Potential possibilities that are implanted in labor movement are colossal and remember speeding up for monetary development, decrease joblessness, improve the personal satisfaction, salary development, and so forth. The topic of this research project Modern propensities of universal work movement. The motivation behind composing an examination of right now existing global relocation issues, to distinguish the standards of movement and an investigation of state guideline of universal work movement. The above characterizes a lot of objective the accompanying destinations: to think about the hypothetical parts of work movement (its tendency and worth) to decide the effect of worldwide relocation on nations bringing in and trading work to investigate contemporary movement streams and to think about an arrangement of state guideline of outside work relocation. The object of study in this course work is universal work relocation with regards to globalization and market economy. We will compose a custom article test on Present day inclinations of universal work movement or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The subject of the examination is hypothetical and methodological components of state control of outside work movement, contemporary relocation streams and hypothetical ideas. Recorded as a hard copy this paper I have utilized a great deal of writing. Here is the most fundamental investigation. The hypothetical premise of this investigation depends on crafted by creators, for example, Ivahnyuk IV, Iontsev VA Molodikova IN, Mukomel VI, Sukhov A. , Horev, BS and so on. In the investigation of the effect of worldwide movement on the worldwide economy with regards to globalization have helped me work of Glushchenko GI Ivahnyuka I. , Denissenko M. B. Data on the state guideline of outer work relocation has been taken from works Vorobyova O. D . , Glushchenko GI and Ponomarev, VA, VI Mukomel. Additionally I utilized paper articles and magazines monetary substance of Russian and outside productions. 1. Worldwide work movement as a basic piece of society 1. 1. Essense and typesof the global work movement As far as globalization the pivotal factor of creating of numerous nations becomes worldwide work movement, which favors the setting up of adaptable work showcase, utilization of remarkable accomplishments gained by logical and specialized ground, closer participation between countries. Development of components of creation is the establishment of universal work movement. This procedure happens in profoundly created nations. As indicated by standards of market economy, elements of creation are looking for productive application however much as could be expected, which in context will bring the most noteworthy proficiency. In spite of the fact that work advertise capacities as per the laws of interest and gracefully, it contrasts a great deal from different markets. The premise structures economis factors as well as social and mental, which are not constantly associated with the cost of the work (pay). There is no any single commonly acknowledged meaning of worldwide work relocation, But the most exact I locate the one given by Ioncev V. A. He said that worldwide work relocation are the regional individuals developments across national fringes, associated with changing of changeless spot of living and citizenship, because of an assortment of reasons (family, national, political, moral and so forth ), or with remaining in getting nation for long haul purposes. Exist numerous kinds of worldwide work relocation and the most well-known division comprises of 3 general gatherings: movement (demonstration of outsiders coming into a nation with the end goal of perpetual home), resettlement (leaving ones nation to settle in another for long terms), return relocation (return of vagrants to their place of source). Likewise it is conceivable to check out different methods of recognizing work movement into types. For instance, thought processes can be unique: deliberate and constrained. If there should be an occurrence of deliberate movement resident chooses without anyone else to leave the nation. Be that as it may, in case of constrained movement his aim to move is brought about by risk forever (characteristic upheavals, wars, mobs and others). Movement may contrast in length: long haul, present moment, lasting, regular (in various seasons with the end goal of employment arrangement) and substitution (consistent separation between populace totals for work or study). One increasingly significant qualification establishes in lawful framework: relocation can be legitimate and illicit (unregistered and one that damages the system of passage). Global movement streams structure as per numerous elements, the vast majority of significant of which are financial (relocation brought about via search of another work place, instruction, marriage). Additionally exist segment, political, strict, ethnical reasons that make somebody to leave his local nation. Most regular reasons these days are low degree of compensation, elevated level of joblessness and lacking instruction. 1. 2. Effect of the work movement International relocation impacts both the bringing in nation and trading nation. As of late, the movement forms are seen as an asset, on which emphatically depends the degree of monetary turn of events. Considering the effect of worldwide work movement on the advancement of the sending out nation, it is conceivable to distinguish a few advantages. As a matter of first importance, declining joblessness rate, debilitates the force on the residential work advertise, the countrys residents who work abroad, move some portion of their pay to home, along these lines diminishing the equalization of installments shortage. Besides, the work power gains new abilities and by getting back, improves human asset aptitudes in their nation. There are negative angles for sending out nations. On the multiplication of work power has been put national assets, however when it travels to another country, makes a GDP in another nation, and don't remunerate costs spent on it. Besides, for the most part primarily profoundly qualified specialists leave their local nations. With respect to effect of universal work movement on the bringing in nations, assessments are likewise uncertain. Work relocation can lessen work expenses and general expenses in the host nation. Be that as it may, before movement was viewed as an answer for work deficiencies in the local market, however after some time increased an inclination of settling in accepting nations and migration is seen now as a danger to the national economy. Also, it prompts change of these nations into global, what at times advances between ethnic clashes. Consequently, universal relocation influences both the bringing in nations of work power and sending out, and has become a worldwide wonder, which has its impact on all parts of life. 2. Pecularities of the guideline of the universal work relocation 2. 1. Essential standards and highlights The movement procedure is mind boggling and, considering every single imaginable outcome, government can not disregard this territory of worldwide relations, in this manner it began recently to tight control measures. The reason for the state settlement of work relocation is to accomplish in bringing in nation the necessary volume of migration, including choice of required laborers from all who wishes to move. To stay away from negative impacts there is a broad arrangement of national and global guideline. It comprises of understandings between the nations themselves, the laws on the status of vagrants and other administrative archives. There is additionally an arrangement of progressing checking after the relocation (SOPEMI), which was established by OECD. A particular component of guideline of outside movement is that the favorable position is constantly given to household states. Simultaneously, creating control measures, they should observe set up legitimate request and norms that are contained in archives drawn up by universal financial associations. Many bringing in nations stick to a particular technique for guideline which comprises in empowering section into its domain of specific classes of laborers who is by all accounts the most best for it, yet forestalls the movement of others. These classes may incorporate specialists who consent to work at a lower cost than neighborhood, qualified ones or from fields enterprises that the nation intends to create. It is conceivable to confine the passage by introducing certain prerequisites for capability of work force, their condition of wellbeing, age and instruction. Numerous states have a strategy of quantitative shares, which implies foundation of a roof that is the greatest number of foreigners. There is additionally monetary guideline, which includes the burden of budgetary limitations or fleeting guideline. The legislatures by their own pick kind of guideline, and what limitations to apply, putting together fundamentally with respect to the premiums of representatives of the national work advertise, notwithstanding, they should not neglect to regard universal law. 2. 2. Planning of the transient approach In request to balance out and take leveled out the procedures of movement, there should be a viable relocation arrangement. Relocation arrangement of the nation comprises of hypothetical suppositions, objectives, means and strategies for guideline of national and global procedures of movement developments. It tends to be done at the two levels: national and universal Any movement approach depends on two parts: hypothetical premise and handy side. Relocation approach is a vital part of local and international strategy. Its course decides by the financial strategy of the nation, including parts of its international strategy. Relocation approach of each state is a lot of uncommon measures, enactment and respective and multilateral concurrences based on which guideline is overseen. At each recorded period movement arrangement had either migration or immigrat

Waitlist News

Waitlist News For the third consecutive year, we will admit students from our waitlist. Within the next week, we plan to admit approximately 35 students from the waitlist. When our waitlist decisions are finalized, we will notify the admitted students, informing them that they have been admitted from the waitlist. Financial aid will follow up shortly thereafter with aid packages. Admitted students can then choose to accept our offer (it is an understood part of admissions that some people will shuffle around during the waitlist period; you will lose your deposit at the other school, but it is a standard practice to consider accepting a waitlist offer) or decline it. Also, we will begin notifying some students on the waitlist that we will not be able to offer them admission. We offered a spot on the waitlist to 739 people, in the possibility that we needed to go very deep into our waitlist, as most schools must do from time to time. But now, as a high number of admitted students have chosen to enroll, we know that we will need to enroll only a relatively small number of students from the waitlist. As such, it isnt ethical to keep all of those people on the waitlist at this point, so we will notify hundreds of students that they will not be admitted from the waitlist, and wishing them the best of luck at the college theyve chosen. We also will keep some students, approximately 70, on the waitlist for another few weeks until we are fully satisfied with the class. Last year, we were satisfied with the class after one round of waitlist admissions; two years ago, we admitted students in two rounds of waitlist admissions. Well know more about how this year looks in a few weeks. The waitlist committee has been working hard since May 1 to determine how many students, if any, could be admitted from the waitlist, while in parallel working to make admisions decisions. The waitlist admissions process will continue for the next week until we fully determine who will and will not be admitted, at which point we will notify students. I dont yet know what day we will notify students. Well keep you up-to-date.

The Concept of merger - Free Essay Example

Chapter 2 Literature Review 2.1 The Concept of Merger The determinants of merger and acquisition behavior have long been a topic of interest to researchers. Epstein (2004) provide that merger defines as a business activity involves two entities of relatively comparable stature coming together and taking the best of each company to form a completely new organization. Mergers are often categorized as horizontal, vertical or conglomerate mergers. Gaugham (2007) provide the brief definition of the three type of merger. Two competitors combination is called horizontal merger. Vertical mergers are the combinations of companies which exist with a buyer-seller relationship; A conglomerate occurs when two combined companies are not competitors and without a buyer-seller relationship. 2.2 The Motives of Merger In order to achieve an ideal position for the organizations business, company may decide to undertake merger activities. There are probably many different motivations for merger as involving bidders and targets. Trautwein (1990) offers several theories of merger motives including efficiency, monopoly, raider, valuation, process, empire-building and disturbance theory. Ikeda and Doi (1983) point out that company take advantage of merger activities to increasing market share or market power, increasing efficiency, firm growth and increase of research and development all are the merger motives. Lam and Chiu (2005) suggest that objectives for merger are diverse, including fillings critical capability gaps, achieving synergies and economic of scale, acquisition of tax losses and tending off an income trust structure and replacement of management. However, corporate takeovers and acquisitions give rise to vastly differing attitudes between the parties (Gerold 1989). Both parties are seeking to promote, or perhaps one of the companies wish to receive a friendly rescue for the financial difficulties situation. Other than the above motivations, several empirical studies provide support to the synergy as a key merger motives. For example, Leland (2007) points out that the both positive and negative operational synergies are the primary motives for restructuring the company. Bradley et al. (1988) mention that a successful tender offer will increase the combined value of the target and acquiring firms by an average 7.4%. Berkovitch and Narayanan (1993) document that synergy is the primary motive in takeovers with positive total gains Mukherjee et al. (2004) suggest that a premium to the target firm is justified if the merger produces synergistic benefits. It will be detail discussed in the session of Literature Review. Furthermore, Sun and Tang (2000) create the support for two firms merged in the same line of business is for the purpose of achieving economies of scale in production, distribution, or some other phases of their operation. (The detail of economies of scale will have a further discuss) 2.2.1 Economies of scale Economy of scale is a practical concept that refers to the reduction in fixed cost per unit resulting from increased production through the operational efficiencies. (Dranove and shanley 2005) Applying to the merger aspect that is combined company can often reduce its fixed costs of the production by simplifying complicated departments or operations. Thus, profit margins are increased. Kasman (2005) mention that lower the costs proportionally by changing the production output can result to economies of scale. Some scholars view economies of scale as one of the main motives of merger and have formed comment on the circumstances. Rezitis (2008) suggest that the occurrence of the economies of scale is due to the control of cost-saving technologies has been achieve or the fixed cost regarding to a large volume of output has been spread by the merged company and thereby average cost reduced and efficiency enhanced. Dranove and shanley (2005) point out that strategic rationale for the merger activities include economies of scale and scope which can be achieved by shifting the production to a centralized facility or investing the resources necessary to build sufficient capacity. 2.2.2 Synergy Goold and Campbell (1998) report six forms of synergy including shared know-how, shared tangible resources, pooled negotiation power, coordinated strategies, vertical integration and combined business creation. Anderson (1987) defines that synergy can represent the nature of the successful acquisition game, which violating the laws of mathematics and causing one plus one to equal three. (i.e. 1+1=3) Synergy is also defined as increases in competitiveness and resulting cash flows beyond what the two companies are expected to accomplish independently (Sirower 1997). 2.2.2.1 Generation of synergy The theory of synergistic merger is meaning company can achieve efficiency gain by combining the good business or plants of the acquired firms with their own business or plants. It was discovered that synergies may arise from a variety of sources and denote the incremental positive and negative cash flow consequences of being merged (Fulghieri and Hodrick 2006). Srinivasan and Mishra (2007) point out that synergy is created when the merged firms value is worth more than the firm individual existing. Three main categories are classified as operational synergy, financial synergy and managerial synergy. Operational synergy is generated by the combination of operation separate units. The lower cost of capital cause financial synergy appears. Managerial synergy occurs when the superior planning and monitoring of the acquiring and target firm are the complementary abilities. There are several research discussed the way of synergy generation. Maldonado (2002) indicates that operational synergies or technical economies constitute synergies are cost of production related and arise from the sharing between activities of lumpy or intangible multi-use assets. Sun and Tang (2000) mentions that one means of achieving operation synergy is to combine two firms having complementary resources to eliminate duplicate facilities, operations or departments. Beside, Rezitis (2007) point out that the attainment of the operational synergies via mergers and acquisitions depends on the realization of economies of scale and scope. Also, the generation of financial synergy is discussed. Fluck and Lynch (1999) note that financial synergy may occur when mergers increase the combined values of acquirers and targets by financing positive NPV projects that cannot be financed as stand-alones. Gaughan (2007) develop the process of realizing synergistic gains. Achieving synergistic gains should begin with careful strategic planning. (Refer to the figure 1) If the merger planning has been well thought, there is a better chance to being successful. After that, it is necessary to integrate the two merged business. Aware of the cultural, operational and strategic difference is required. Lastly, the synergy gain is realized according to the analysis of financial performance, which may be broken down enhancements may come from the broader product line. Cost reduction is due to the elimination of duplicate costs on the merged companies. 2.2.2.2 Evaluation of synergy In order to have a successful merger, company should consist of business talent that you can cause the predicted synergy to be realized (Anderson 1987). Thus, evaluation of synergy plays a significant role for the merger success. No trial can be found in merger and acquisition is the main reason for the company to evaluating of synergy (Kode et al. 2003). It was found that there are some literatures give opinion about the synergy evaluation. Fulghieri and Hodrick (2006) mention that both positive and negative synergies can be evaluated by the incremental expected joint production which merged firm generated. In addition, high quality evaluation of acquisition candidates is an essential element of success which leading synergistic gain (Anderson 1987). A variety of techniques for valuing companies such as discounted cash flow, price/earnings multiple and earnings dilution are suggested by him. Gupta and Gerchak (2002) suggest the determination of whether or not a merger is an economic success, valuation is the major focus. The purpose of valuation is helping bidders to gain a better understanding of key drivers of operational synergy. The comparable companies or transactions approach and the discounted cash flow approach are proposed. 2.3 The impacts of merger Company carry out merger activities may generate positive impact or negative impact as well as the neutral result. The following provide some example which select from diverse literatures and relate to the evaluation of merger impact. 2.3.1 Positive impact A number of articles have studied and measured the benefit of MA and found that the advantages focus mainly to the area of the shareholder value, business competitiveness and productivity. By using the transitional and new market-model measures, mergers in general are a means to permanent gains in the wealth position of the stockholders of acquiring and acquired firm (Lubatkin 1987). However, the changes in stockholder value are associated with the type of merger. Nguyen and Ollinger (2006) state that most merged firms can improve their productivity growth after merger. The productivity of about 85% of the acquired plants grew faster than the productivity of nonacquired plants. Also, mergers can produce the serious anticompetitive consequence. The reason is if a merger is likely to have efficiency and market-power consequences, the response of downstream firms will represent the anticipated net effect of these consequences on product market prices (Mullin et al. 1995). The more the successful of the merger activities, the more the positive impacts are produced. Epstein (2005) point out the mainly reason for the successful merger is the merger strategy. The careful development and implementation of merger strategy can significantly increase the likelihood of overall merger success through. 2.3.2 Negative impact If the merger activities unsuccessfully carried out, some harm will cause to the difference aspect of the companys business practices. The most common one is the effect of financial aspect. Maldonado (2002) has performed the investigation about whether merger and acquisitions result in improved financial performance. It was found that mergers did not have a positive effect on financial performance since the efficiency and pricing have not been improved. Hoshino (1982) point out that adverse effects are caused by mergers. There are is no evidence that merged firms have a higher growth ratio than the firm without merger which can enjoy a higher rate of growth of equity in long run. Apart from the financial aspect, ethical aspects are also subject to discuss. Syrjala and Takala (2007) study on corporate merger and focus on the ethical aspects in the Nordic Electro-business industry. They show that the merger process will lead to decreased responsibility among the organizational members, which due to the inconsistency between genuine ethical thinking and executive talk. The moral attitudes of the managers will be influenced in the turmoil of organizational change because of the new operating model and new corporate management. For the part of effects on the stakeholder, Tuch and OSullivan (2007) failed to find consistent evidence of improvements in shareholder wealth after the volume of merger and acquisition activity and thereby management is troublesome and raises important questions about the wisdom of takeover activity. Epstein (2005) outlines six key determinants of merger success namely strategic vision and fit, deal structure, due diligence, premerger planning, post merger integration and external factor. The lack of clarity regarding the elements of merger success and implementation will lead to measurement problem and mergers desirable or of dubious value. 2.3.3 Impact on both Positive and Negative The effects of merger not only positive but also negative may be generated. There are some literatures show merger are able to generate positive and negative at the same time. Corlton et al. (1980) state that merger activities will be a great benefit for product improvement to the company. In the meantime, the adverse competitive effects of the merger also caused since the potential competition is likely to issue in merger case only if the market is defined. Otherwise, there is no significance to assign the elimination of the potential entrant by the merger. Dickerson et al. (1997) disclose the relative advantages and disadvantages of acquisitions growth for the company performance. Here are the three advantages provided. The first one is the returns from the acquisition are likely to materialize quickly. Secondly, acquisition can provide a firm with new internal investment opportunities by facilitating entrance into new product areas and by providing new information in those areas. The ability to remove the potential competitor is the last advantage. However, there are also three disadvantages are mentioned. Since the firm purchases an already existing company, it may not get exactly what it prefers. The second disadvantage of acquisition is that the acquired firm might have its own set of problems. Thirdly, it is difficult for integrating it with the existing organizational structure of the acquirer. 2.4 Evaluation approach for merger performance Numerous empirical studies have investigated the evaluation approach for merger performance such as financial performance, operating performance, marketing performance and managerial performance etc. 2.4.1 Financial ratio Sun and Tang (2000) have carried out the examination on the operating performance of merged railroad, which based on financial measures that are related to a firms efficiency performance. They are operating income to operating revenues (operating margin) and net income to operating revenues (net margin). Ikea and Doi (1983) discuss various financial aspects for measures of merger performance such as profitability, rate of firm growth, R D expenses, selling, general and administrative expenses/sales etc. In addition, the financial performances of the acquiring firms during pre and post merger periods have been analyzed with the help of various financial ratios (Vanitha and Selvam 2007). Liquidity ratios, leverage ratios and profitability ratios are the three selected to test the results. Liquidity ratios indicate the companys ability to meet all its obligations both long-term as well as short term without strain. The leverage is for measuring the ability of a company to use funds to enhance the returns to its investors. Profitability ratios are calculated to measure the overall efficiency of an organization (Vanitha and Selvam 2007). Hoshino (1982) also mentions that the performances of corporate mergers, before and after the merger, can be compared on the basis of the financial data. Financial ratio should be performed such as net worth to total liabilities and assets, current ratio, debt-equity ratio, turnover ratio and net profit to total liabilities and assets etc. For the aspect of comparison, Sun and Tang (2000) suggest that the post-merger performance is compared with pre-merger performance. It will assist to determine whether changes in firm condition following announcements of mergers tend to indicate deterioration or improvement of performance. 2.4.2 SWOT Analysis Houben et al. (1999) state that SWOT analysis is an effective means for analyzing internal and external environments in order to attain systematic approaches and supports for successful industry strategy formulation. Global competitive and its competitive strategy are largely influenced by changes in both internal and external environments of the machine tool industry since it is aimed at establishing a profitable and sustainable position. Therefore, analyzing the competitive environment in detail and strengthening the competitive advantages have become necessities for establishment of a successful strategy (Shinno et al. 2006). 2.4.3 Value Creation Baker (1992) addresses that company can create value in several ways with its dairy acquisitions program such as increasing the economies of scale in production. Gerold (1989) mention that in general the valuations provided will be on an open market value basis, which is defined as the best price at which an interest in a property might reasonably expected to be sold at the date of the valuation. Tuch and OSullivan (2007) point out that merger create the impact of the market value of acquirers on post acquisition performance and the market value of acquirers can be measured by Price Earning Ratio. The higher the P/E ratio, the higher valuation cause on the stock market. 2.5 Real Practice of Merger Cases in Hong Kong The trend of mergers and acquisitions in Hong Kong become active since 1980s. It is one of the popular methods for the company restructuring (Lang 1999). Deacons (2006) also mention that the Hong Kong has experienced an increase in merger and acquisition activity over the past decade. This situation is now continue since the overseas companies are willing to invest in Hong Kong as which is well established with the main financial and services hub for the PRCs economic development and the economy of which has undergone substantial recovery since the post-1997 deflationary era. It is known that Hong Kong has a long history of mergers. Both successful and failure merger cases in Hong Kong and are selected for discussion (Lang 1999). Hong Kong and Shanghai Banjing Corporation (HSBC) and Midland Bank case is one of the most successful overseas acquisitions by a Hong Kong company. The unique feature of this case is that while the HSBC shareholders were pessimistic in the beginning, they completely changed their view towards the completion of this event. It indicated Hong Kong market is efficiency in that the corporate announcement effect is consistent with the performance of HSBC after the acquisition of Midland Bank (Lang 1999) Swilynn and Teletech case occurred in 1990, which involve two medium-sized Hong Kong firms was overlooked by people; however, it represents the fiercest fight between bidder and target. Emotional factor is an important element for the suitability of Teletch as a target being questionable at the beginning. Both companies went bankrupt a couple of years after the acquisition.

Enron Corporation An Electivity and Natural Gas Company

Enron Corporation was formed in 1985 when Houston Natural Gas merged with InterNorth to create an electricity and natural gas company that would eventually become Enron. After Houston Natural Gas merged with InterNorth, the former chairman of Houston Natural Gas, Kenneth Lay, was appointed as CEO of Enron. The Chief Executive Officer of Enron, Kenneth Lay’s ultimate goal was to make Enron â€Å"the world’s greatest company,† but unfortunately he failed to achieve his goal. During the 1990s, Enron was considered â€Å"America’s most innovative company,† and by December 2, 2001 Enron was the 7th largest U.S. Company in 2001 and became the largest corporate bankruptcy in U.S. history. Now it is considered to be one of the largest fraud scandals in the history of the United States. After Enron collapsed, shareholders lost about 80 billion dollars and many people lost their jobs and lost their life savings that they had invested in Enron’s shares. Soon after Enron collapsed, Arthur Andersen, a well respected accounting firm that was also one of the big five accounting firms at the time, was found guilty of obstruction of justice after David Duncan, the lead partner of Enron audit engagement, agreed to testify against his former employer, Arthur Andersen. After Kenneth Lay was appointed the chair and the CEO of Enron, he quickly adapted an aggressive innovative growth strategy. Kenneth Lay also had personal ties with George W. Bush and that allowed him to insist on deregulation of the

Cybercrime And Its Effect On Society - 776 Words

I believe that cybercrime is an important and relevant subject in today’s modern society due to the increasing occurring. A topic that has particularly fascinated me is cybercrime and it evolvement among the youth in Ghana. As the youngest among a family of seven and the only male, growing up comes huge responsibilities in an African society. Separation of my parents in their early stage of marriage had a tone on all the children, which brought a delay in our academic life’s because of financial difficulties. Due to my parent’s separation my sisters could not further their education all of them got married early because of serious financial difficulties. I was adopted by a family in church and have been working all around to support myself in all my activities and my family this has been very challenging but am not discouraged. I am currently 29 years of age, I completed my bachelor’s degree in 2007 at the university of Ghana legon. I graduated with a seco nd class upper honors in Psychology and sociology. The study of cybercrime among the youth as a result of the in-flow on electronic waste, societies response to it and ways to prevent it are all areas that have interested me from my teenage years. To me the reasons for criminal behavior and breaking the law are varied and interesting, I feel this area needs more attention paid to it. This interest encouraged me to pursue a degree in psychology and sociology to know more about society and human behavior and to seriouslyShow MoreRelatedCybercrime And Its Effects On Society1239 Words   |  5 PagesAbstract-This research explores the different forms of cybercrime and its effects on society when compared to several years ago. Moreover, it focuses on the changes that have been made to fight the rise of cybercrimes. With the advances in technology allowing society to stay interconnected online, criminals, both who is not an expert and experienced, have taken advantage of growing opportunities. By taking into consideration the dangers on t his issue, it is important to take action and provide solutionsRead MoreThe Effects Of Cybercrime And Its Effects On Society1247 Words   |  5 PagesThe Effects of Cybercrime Did you know a study by Norton reveals that 65 % of internet users worldwide have fallen victim to cybercrimes like credit card fraud, computer viruses or identity theft. Countries that have been attacked the most is china with 83% of its people have been victims, Brazil and India with 76% and USA with 73% users have fallen victim to cybercrimes like credit card fraud, computer viruses and identity theft as seen in the table below. â€Å"Cybercrime is criminal activity or aRead MoreCybercrime And The Fight Against Cybercrime1227 Words   |  5 PagesIntroduction The modern society has experienced profound effects due to information systems which characterize almost all facets of individual and community life. Accordingly, a large amount of research has been dedicated to creating understanding about this phenomenon. Arguably, this may have overshadowed the debate on the ethical, social and legal issues that have accompanied the advent of information systems (Schell Martin, 2004). 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In recent years, â€Å"Information warfare† a new way of terrorism has become the major concern for information security specialists; terrorists might tamper with computers and electronic devices to commit secured information based threats toRead MoreCybercrime Is Any Act Of Crime1740 Words   |  7 Pagesgrowth of society, technology has been a huge asset to many. Since the online world has been a place where we can share our intimate moments, pay bills, watch movies or even shop without leaving the comfort of our homes, it has also become a place where predators lurk and commit unwanted acts without leaving their homes either. Cybercrime is any act of crime committed online and is one were thousands of people fall victim too eve ry day. In the 2012 issue of police reported cybercrime in Canada itRead MoreIs Cybercrime A Type Of Crime That Is Committed Over The Internet?1206 Words   |  5 Pagesinformation, and even make a living through online businesses. When there are positive points, there are bound to be some negative ones, and that is Cybercrime. Cybercrime is a type of crime that is committed over the Internet using computers and networks; also known as Hacking. Cybercrimes are a major issue individual face in today s society; this is because the number of people using the Internet has grown rapidly over the last decade. Technology is available to everyone around this planet;Read MoreEssay on The Dark Side of the Internet1018 Words   |  5 Pagestool into a negative one. As such the negative side of the World Wide Web, cybercrime, has developed as just one of the major disadvantages with the internet. Cyber Crime itself is a broad term and can and does include any crime that is committed via the i nternet including seemingly minor acts as downloading music, to denial of service attacks(DoS), and to acts of cyber-terrorism. With the recently formed threat of cybercrime has also come inventive ways for law enforcement to attack and prevent itRead MoreCybercrime And The Healthcare Industry1582 Words   |  7 PagesA big concern in society and the healthcare industry, which is just as likely to be a victim as any other industry, is the growing number of attacks caused by cybercrime. Healthcare costs rise because of cyberattacks and there is an increase of safety concerns for patients, not to mention the Health Insurance Probability and Accountability Act (HIPAA) is violated. The effects of cybercrime can be damaging to all aspects of the healthcare industry, including but not limited to, consumers, healthcareRead MorePiracy And Its Effects On Online Piracy1630 Words   |  7 Pages â€Æ' IV. Piracy its Effects: Online piracy is another substantial type of a cybercrime. With rapid developments to technology, piracy has become easier and more widespread. 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Rhetorical Analysis Of Hip Hop Music - 1182 Words

Rhetorical Analysis of Hip-Hop Music Sharon Rhetorical Analysis of hip-hop music among Black Americans in ‘From the margins to the mainstream: the political power of hip-hop’ by Katina R. Stapleton Thesis: the paper’s focus on hip-hop as a music genre that has changed the lives of the black Americans Introduction In this article, the speaker must be an expert in politics, ethnicity and the music industry. There is a linkage between the above fields hence the speaker must have had a superlative background on these issues. The audience targeted by this literature were seemingly music enthusiasts to be educated on understanding what Hip-Hop entails and hoped to achieve this as it was established. The subject was Hip-Hop as a music genre that was largely developed by African American men to express their plight on injustice and oppression. The principal issue was how Hip-Hop has been used as a form of resistance and need for deliverance of the African Americans. The author was categorical on various issues related to Hip-Hop music and other genres such as Jazz and Rap. The major assertion was that Hip-Hop has grown and attracted attention of many black Americans and media. Maybe, this was the only way that they could have expressed their discontent and tribulations they were facing especially from a political perspective. The author asserts that Hip-Hop was mainly an avenue to show resistance and the call for deliverance of black Americans. Rhetorical AnalysisShow MoreRelatedAn Ideological Exploration Of Macklemore s Racial Redemption As A Musical Genre And Cultural Movement964 Words   |  4 PagesRedemption As a musical genre and cultural movement, Hip Hop and Rap have been both cultural phenomena and musical genres within the United States that have reached internationally and driven conversations on sociopolitical troubles such as war, violence, and racism. Hip Hop and rap which at times have been used interchangeably, have seen drastic changes in both their reception as musical genres and have garnered vast visibility within the United States. Hip Hop and Rap artists have been integral to drivingRead MoreSo Much Emotion from the Music of Hip-Hop703 Words   |  3 PagesRhetorical Analysis Hip-hop. How is it that uttering of two almost identical words can generate so much emotion, so much conversation, and so much controversy? People have been using music in a multitude of forms to document and share their experiences; in this respect hip-hop is no different. 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Pough, â€Å"bringing wreck† means: According to Gwendolyn D. Pough’s â€Å"I Bring Wreck,† the rhetorical strategy of â€Å"bringing wreck† is used by Black female MCs to: As discussed in lecture, Queen Latifah’s â€Å"U.N.I.T.Y.† is: Why does Gwendolyn D. Pough compare Common’s â€Å"I Used to Love H.E.R.† with Erykah Badu’s â€Å"(Hip Hop) Love of My Life†? In Patricia HillRead MoreEssay about Hip Hops Betrayal on Black Women1068 Words   |  5 PagesLa Shannon Appleby Baomei Lin ENGL 1123 P18 16 February 2012 Rhetorical Analysis of â€Å"Hip Hop’s Betrayal of Black Women† In â€Å"Hip Hop’s Betrayal of Black Women†, McLune addresses the influence of hip hop’s choice of words towards African American women and females. McLune’s article is written in response to Powell’s opinions in â€Å"Notes of a Hip Hop Head†, along with various other hip hop artists, that black females are the leading cause of poverty and racism why black men undertake racismRead MoreMasculinity In Hip-Hop Analysis2066 Words   |  9 PagesIntroduction Masculinity in the Hip-Hop culture has been redefined repetitively as the genre grows in popularity. Created in the late 70’s, Hip-Hop was started as an outlet for residents of urban communities to express them and have fun through the music. As Hip-Hop grew into the 80’s and 90’ the genre also evolved as the artist began to voice what was going on in their day to day lives and in their communities; Hip -hop became a form of storytelling. 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Liko Free Essays

Results Reporter| | Out of 10 questions, you answered 5 correctly with a final grade of 50%| | | | | | 5 correct (50%)| | | | 5 incorrect (50%)| | | | 0 unanswered (0%)| | | Your Results:| The correct answer for each question is indicated by a . | ————————————————- Top of Form | 1 CORRECT| | Value is the customer’s perception of all of the benefits of a product or service weighed against all the costs of acquiring and consuming it. The mileage of a car would be considered as a(n):| | | A)| functional benefit. We will write a custom essay sample on Liko or any similar topic only for you Order Now | | | B)| experiential benefit. | | | C)| social benefit. | | | D)| psychological benefit. | | E)| internal benefit. | | | | | | Feedback: Difficulty: Hard LO: 01-01 Topic: The Role of Marketing Bloom’s: Apply AACSB: Reflective Thinking Page: 07 Value is the customer’s perception of all of the benefits of a product or service weighed against all the costs of acquiring and consuming it. Benefits can be functional (the performance of the product), experiential (what it feels like to use the product), and/or psychological (feelings such as self-esteem or status that result from owning a particular brand). | | 2 INCORRECT| | How did integrated marketing communications (IMC) revolutionize the role of marketing? | | A)| It shifted marketplace power from retailers to manufacturers. | | | B)| It led to increasing dependence on the advertising element of the promotion mix. | | | C)| It led to the rapid growth and development of database marketing. | | | D)| It created a lesseni ng need for advertising agencies to be accountable for their actions. | | | E)| It shifted marketing expenditure from non-traditional to traditional media advertising. | | | | | | Feedback: Difficulty: Easy LO: 01-03 Topic: Reasons for the Growing Importance of IMC Bloom’s: Remember AACSB: Analytic Page: 14 Major characteristics of this marketing revolution include: the growth and development of database marketing. Many companies now have extensive databases containing customer names; geographic, demographic, and psychographic profiles, purchase patterns; media preferences, credit and other financial information; and other relevant characteristics. | | 3 CORRECT| | Which of the following statements is true about branding? | | | A)| Organizations should not provide the same level of promotion to brands during recessions as they do during times of prosperity. | | | B)| A well-known brand has a competitive advantage in the market. | | C)| Companies trying to sell their products internationally do not benefit from having a strong brand name. | | | D)| The appeal of recognized brand names is declining. | | | E)| Many organizations view the process of creating and maintaining a strong brand as a liability. | | | | | | Feedback: Difficulty: Medium LO: 01-03 Topic: The Role of IMC in Branding B loom’s: Understand AACSB: Analytic Page: 15 With more and more products and services competing for consideration by customers who have less and less time to make choices, well-known brands have a major competitive advantage in today’s marketplace. | 4 CORRECT| | ____ advertising would focus on creating a demand for MilkBone, a brand of dog biscuits, among consumers. | | | A)| Selective-demand| | | B)| Direct| | | C)| Trade| | | D)| Primary-demand| | | E)| Secondary-demand| | | | | | Feedback: Difficulty: Hard LO: 01-04 Topic: Advertising Bloom’s: Analyze AACSB: Reflective Thinking Page: 20 Refer: Figure 1-4 Primary-demand advertising is designed to stimulate demand for the general product class or entire industry. Selective-demand advertising focuses on creating demand for a specific company’s brands. | 5 INCORRECT| | The ad for Gills onions in Fresh Cut, a publication for people in the grocery business, encouraged store managers to stock up on the produc t. The ad is an example of _____ advertising. | | | A)| consumer| | | B)| trade| | | C)| cooperative| | | D)| comparative| | | E)| primary demand| | | | | | Feedback: Difficulty: Hard LO: 01-04 Topic: Advertising Bloom’s: Analyze AACSB: Reflective Thinking Page: 20 Refer: Figure 1-4 Advertising targeted to marketing channel members such as wholesalers, distributors, and retailers. The goal is to encourage channel members to stock, promote, and resell the manufacturer’s branded products to their customers. | | 6 INCORRECT| | Several years ago, consumers could get a free Bart Simpson watch if they collected and mailed in three Universal Product Codes from boxes of Kellogg’s cereal. Which element of integrated marketing communications was being used in this case? | | | A)| Sponsorship| | | B)| Interactive marketing| | | C)| Direct-order advertising| | | D)| Sales promotion| | | E)| Exchange advertising| | | | | | Feedback: Difficulty: Hard LO: 01-04 Topic: Sales Promotion Bloom’s: Analyze AACSB: Reflective Thinking Page: 23 Sales promotionis generally defined as those marketing activities that provide extra value or incentives to the sales force, the distributors, or the ultimate consumer and can stimulate immediate sales. | | 7 CORRECT| | SoBe beverages was a major sponsor of the Gravity Games, which included contestants performing 360-degree turns in mid-air while on motorcycles, competitive skateboarding, and other extreme sports. By co-sponsoring this event, SoBe was indulging in:| | | A)| trade advertising. | | | B)| direct marketing. | | | C)| personal selling. | | D)| primary-demand advertising. | | | E)| public relations. | | | | | | Feedback: Difficulty: Hard LO: 01-04 Topic: Publicity Bloom’s: Analyze AACSB: Reflective Thinking Page: 25 Public relations uses publicity and a variety of other tools-including special publications, participation in community activities, fund-raising, sponsorship of special events, and various publi c affairs activities-to enhance an organization’s image. | | 8 CORRECT| | Advertisements, websites, press releases, brochures and point-of-purchase displays are all examples of:| | | A)| intrinsic touch points. | | B)| company created touch points. | | | C)| consumer created touch points. | | | D)| unexpected touch points. | | | E)| extrinsic touch points. | | | | | | Feedback: Difficulty: Easy LO: 01-05 Topic: IMC involves Audience Contacts Bloom’s: Remember AACSB: Analytic Page: 26 Company created touch points are planned marketing communication messages created by the company such as advertisements, websites, news/press releases, packaging, brochures and collateral material, sale promotions, and point-of-purchase displays along with other types of in-store decor. | | 9 INCORRECT| | During an internal analysis conducted for the creation of the marketing plan of PSA Peugeot Citroen, Europe’s second-biggest car manufacturer, the company would have discovered:| | | A)| a potential market in the United States. | | | B)| the image of the company as an efficient manufacturer. | | | C)| how competition from Volkswagen is impacting the company’s growth. | | | D)| untapped target markets. | | | E)| the current demographic trends in the environment. | | | | | | Feedback: Difficulty: Medium LO: 01-06 Topic: Promotional Program Situation Analysis Bloom’s: Remember and Understand AACSB: Analytic Page: 29 Another aspect of the internal analysis is assessing the strengths and weaknesses of the firm or the brand from an image perspective. Often the image a firm brings to the market will have a significant impact on the way the firm can advertise and promote itself as well as its various products and services. | | 10 INCORRECT| | The external analysis (done for the creation of the marketing plan) of the situational analysis would examine:| | | A)| the image of the company or the brand. | | | B)| the characteristics and buying patterns of the firm’s ustomers. | | | C)| the firm’s ability to implement the promotional program. | | | D)| the selection and evaluation of the ad agency. | | | E)| the results of the previous marketing plan. | | | | | | Feedback: Difficulty: Easy LO: 01-06 Topic: Promotional Program Situation Analysis Bloom’s: Remember AACSB: Analytic Page: 32 An important part of the external analysis is a detailed consideration of c ustomers’ characteristics and buying patterns, their decision processes, and factors influencing their purchase decisions. | Bottom of Form How to cite Liko, Papers

External Reporting Issued-Free-Samples for Students-Myassignment

Questions: 1.Provide the reason or point out the Advantage and Strength of the Mixed Measurement Model. 2.Provide the reason or point out the Limitation and Disadvantage why the Mixed Measurement Model should be ceased and an alternative used. 3.According the negative view, provide the reason or explain to retort why Mixed Measurement Model is the most appropriate Measurement Model. Answers: 1.Affirmative view of the mixed measurement model Mixed measurement model of accounting refers to a specific approach to accounting in which there are various approaches of measurement that can be utilized for enumerating both assets as well as liabilities. Affirmative view that refers to positive factors implies that mixed measurement model has no foundation of measurement that is prescribed for diverse classes of assets as well as liabilities. Utilization of a mixed measurement model helps in providing flexibility for preparers of financial declaration (AsangaAbhayawansa, 2014). For instance, at the time of measurement, there can be active market for a particular asset and particularly the preparer can select the fair value to register the asset. On the other hand, historical cost can also be utilized at the time when no active market happened for the particular asset. Moreover, at the time when markets become unsteady for instance during the period of financial crisis, it might possibly happen to be inappropriate to use the base for enumeration of an asset on fair value as prices are particularly volatile. In essence, this mixed measurement model reflects a principle based approach that show that diverse business entities might perhaps follow different models of business. However, this is because high level general declarations that leave space for discussion. However, this can widely be used by different assessors (de Villiers et al., 2014)). In particular, this mixed model can lead to effective process of reporting that can deliver investors with better information for evaluation of financial instruments. As per then results of a worldwide survey conducted as well as presented by Price Waterhouse Cooper, financiers prefer to use a mix measurement model for the purpose of accounting of different financial instruments. This necessarily helps in the process of utilizing a model having a fair value and this in turn helps in reporting for short lived instruments and reporting amortized cost for longer period of time as information better reflects underlying business as well as economic re asons of an entity to hold a specific instrument. As rightly indicated by EcclesSerafeim (2014), the International Accounting Standards Board essentially prefers this particular model since it divides the entire financial instruments into specifically those proposedto be traded and those to be held till the period of maturity. In particular, assignment of a cost model to a specific financial instrument can be considered to be very easy serially when categorization of asset is carried out. As such, the primary advantage of this specific model is that it is said to be well established and at the same time understood and this divulges underlying information of different business models along with management stratagem. 2.Negative view of the mixed model The mixed measurement model also has certain downsides. In essence, this potentially undermines the overall comparability of financial statements prepared and presented by corporations that utilize different enumeration bases. In addition to this, this mixed measurement model also directs towards what is referred to as additivity issues, in which the overall sum of the assets can reflect the summation of all the assets as well as liabilities enumerated on diverse assets. Finally, in cases where choices are obtainable, this permits for the overall possibility that executives can resourcefully select the foundation basis that properly fit in (mechanism that delivers a preferred outcome) (Owen, 2013). The mixed measurement model also has certain limitations that undermine the process of accounting. In essence, there exists problems or else issues of mixed measurement model. In addition to this, there is little or else no settlement as regards what enumerations need to be utilized. However, conceptual structure is also adequately prescriptive. For instance, the enumeration of plant, property and equipment in financial statements use HC or FV that is particularly less analogous. Apart from this, the inherent flexibility along with the characteristics and the nature of a mixed measurement approach helps in reduction of the overall comparability. In addition to this, analysis of the disadvantages of the mixed measurement model also reveals the fact that process of measurement can be relatively subjective. This include choice, approximation along with assumptions. For instance, there might be 10% or else 12% rate of discount or else rate of depreciation. In this connection, it can also be stated that mixed measurement model has higher flexibility. However, this flexibility also leads to opportunistic accounting choices (Henderson, 2016). For instance, it can be hereby mentioned that rational economic individuals can be associated to positive accounting theory. In addition to this, it can also be hereby mentioned that this present approach also leads to different additivity issues. For example, measurement of plant, property and equipment uses specific dimensions such as HC. Besides this, land measure at fair value total assets. In this case. Total assets is the sum total of HC as well as fair value. Thus, it can be hereby said that mix measurement model is quite unappealing and generates issues for different users. However, utilization of diverse bases for enumerating specific financial instruments can obfuscate the process of analysis of accounting summary. This in turn makes it further difficult to differentiate between accounting income that is (induced) or else expense from specific economic earnings or else expends. 3.Explanation why mixed measurement model is the most appropriate one As rightly indicated by LoGrasso (2016), a mixed measurement model can be taken up and this might include fair value, historical cost method, present value or else any one of the said methods for measurement of diverse financial instruments, future flow of cash. In essence, it is predicted that this kind of measure can always be considered to be pertinent and at the same time reliable in case if markets are considered to be complete and thought to be in perfectly competitive equilibrium. Nevertheless, in this kind of circumstances, an exclusive value of market can be attributed to each as well as every classes of assets as well as liability. Thus, it can be hereby mentioned that a mixed method of measurement can be considered to be most appropriate. In addition to this, academic literature also points out towards the fact that markets are not always perfect as well as complete, therefore, it can be considered to be proper information is not available (EcclesSerafeim, 2014). Hence, a mixed model for enumeration can be recommended for measurement of diverse financial instruments that again can help in supporting the overall concept that a mixed model of measurement is better and superior to others. However, as per the Federal Accounting Standards Advisory, there are certain individuals that are of the view that under this specific model of mixed measurement tactic, there are certain assets as well as liabilities that are reported as initial amounts. This too serves a range of decision making requirements than each of the two different approaches of measurement. Finally, selection of the best model of measurement depends on the types of different transactions as well as other events that have taken place, specific information required for decisionsthat need to be made (de Villiers et al., 2014). Essentially, when the goal is primarily to make certain that the reported information particularly meets financial declaration objectives in response to diverse decision making requirements of a wide range of users. In addition to this, it can be said in this connection it is necessary to accept different methods of enumeration that might be appropriate for conveying important informatio n. References AsangaAbhayawansa, S. (2014). A review of guidelines and frameworks on external reporting of intellectual capital.Journal of Intellectual Capital,15(1), 100-141. de Villiers, C., Rinaldi, L., Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research.Accounting, Auditing Accountability Journal,27(7), 1042-1067. Eccles, R. G., Serafeim, G. (2014). Corporate and integrated reporting: A functional perspective. Eccles, R. G., Serafeim, G. (2014). Corporate and integrated reporting: A functional perspective. Henderson, A. E. (Ed.). (2016).Burden or Benefit: External Data Reporting: New Directions for Institutional Research, Number 166(No. 166). John Wiley Sons. LoGrasso, M. F. (2016). Easing the burden of external reporting.New Directions for Institutional Research,2015(166), 61-72. Owen, G. (2013). Integrated reporting: A review of developments and their implications for the accounting curriculum.Accounting Education,22(4), 340-356.

Seven Samurai Essay Example For Students

Seven Samurai Essay Allison MaisDecember 5, 2000Film/Video Reportâ€Å"Seven Samurai†Humanities 3, Fall 2000Kurosawa creates a masterpiece with the Seven Samurai. This film was created in 1954, it is a Japanese film and it has English subtitles. The Seven Samurai is a story about a small farming village in 16th century Japan that is under constant threat from traveling groups of outlaw bandits. The elders that live in the village decide to hire a defense force to protect them from these outlaws. They enlist a variety of samurai for hire and samurai are willing to work for their food. The mission of the seven samurai is to protect the village against almost impossible odds. These people who live in the village need the samurai, but they also fear the samurai. What is really interesting about this film is the difference between the simple farming people and the more experienced samurai. The samurai have lived a life of violence and confrontation and the farming people have lived a very simplistic lifestyle. The farmers and the samurai must now depend on one another to survive which forces them to have relationships that would not normally take place.This film had spectacular performances from the actors, especially Takashi Shimura, who plays Kanbei. Kanbei is a seasoned samurai and he was first chosen by the elders of the village. Toshiro Mifune’s plays Kikuchiyo who is an abrasive samurai who bridges the gap between the warriors and the people who live in the village. Page 2 Kurosawa’s final battle scene is climatic. Kurosawa helps the audience to understand the battle. This film was completely filmed in black and white and the sets, costumes, acting and cinematography all created in this battle scene to show us how a battle scene should be portrayed. The cinematography was grand and the plot was solid and well-established. The characters in this film were well developed and interesting to watch. The acting in this movie was really believable, infact the acting in this film was spectacular. I viewed this movie as a great work of art because it depicted the harshness, the cruelty and the ignorance and weakness of man. BibliographynoneFilms and Cinema

How to Make Your College Essay Sample Topic Something Other Than Common

How to Make Your College Essay Sample Topic Something Other Than CommonIs there a way to make your sample college essay topic to be something other than a subject that is often mentioned in the course? The answer to this question is yes, but it requires you to take a different approach. You are going to want to determine if it is worth the effort to look at a topic that is not the most common as the basis for your paper. To get you started, here are some ideas for making your essay sample topic a bit different than you might be used to.The very first thing that you will want to think about is the topic of your paper. In most cases, if you want to do something different, the best idea is to know which type of topic is most often used by your course and why that is the case. There are many reasons why a certain subject may be the topic of a particular student's paper, but the first one should be one of the most obvious ones.You will need to realize that while it is very common for a to pic to be the first thing that the instructor tells students to write in their papers, it is not always the topic. As a result, a little research can go a long way in helping you make sure that your sample essay topic is something that is at least a little different from the normal norm. What can help you figure out which is the most common subject for your class is to look online and read through the topic descriptions on each of the several websites that are put together by different organizations.These sites are typically put together by the same organizations that put together a college catalog, and they often give you a list of topics that are often used. You can use these lists to see what kinds of topics are used frequently by your class. However, you are not limited to just using the topics that come up on the list. In fact, you can also find a variety of topics that are usually used, but might not have any specific instruction as to what they are.Your next step in finding a different topic for your essay is to look at several different samples for the essay topic. By doing this, you will find several ideas for a different essay topic that is based around a very different concept or idea. Your goal is to have a more original and unique essay with more information for your subject.It is a great idea to write a list of questions to yourself before you begin the task of making your essay topic for the test. This can help you determine which ideas are the most likely to be included in your essay. If you have a good idea, the questions that you would ask yourself will allow you to eliminate some of the topics from your list. If you have a topic that is not really useful, you might need to consider the possibility that it was not worth pursuing.Your goal is to make your essay topic sample something that is completely original. You will want to figure out if the idea that you have is worth pursuing, so look for topics that you are familiar with and start aski ng yourself what you would like to see in a paper. It is a lot easier to get a good idea about what you want in a paper by looking at a few different samples.

Audience Adaptation Paper free essay sample

She also made the point that our bodies change our minds and that rower posing for a few minutes really change your life in a meaningful way. Throughout the video I was a little unimpressed with her delivery on the subject. She did not seem to do as she preached. Her personal appearance was fine. She was dressed in all black except for her undershirt was teal which made her fade into the background except for her pop of color. She also hunched quite a bit and did not stand as properly or formally as other public speakers I have seen. Her body language was okay.When she showed what a power pose was, which was supposed to look like Wonder Woman, she did it not very convincingly and looked utter and more at home doing a shy and timid pose. She did do a lot of walking up and down the stage to keep an eye on her audience and to keep them paying attention to her. We will write a custom essay sample on Audience Adaptation Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This did work because when they would put the camera out to the audience, they were all Intently In tune with what she was saying. Throughout the speech I did not feel much of a volume change until the end when she had gotten emotional with a story she chose to tell about herself and later on a student much like herself.This volume change is of course not a good one because you should not ever pick something to talk about that creates reoccurring feelings. This could make you really hard to understand through the crying or you could not be able to finish through your weeping. Her rate of speech was never too fast, but at points was really slow due to trying to find the right words to say to her audience. She kept saying um quite often and stumbled over what she was trying to say next.After the first ten minutes, she had said the word um over fifteen times. After the ten minutes, I quite focusing my attention on that and tried to focus on her main points and ideas about our body language. As Amy Cuddy speech progressed, she did not pause as much as she did in the iris half of her speech. The best segment when she was truly flowing was when she started to talk about lab research she had done to prove her point that higher powered people are twenty-seven percent more likely to gamble than low powered people. They also have a twenty percent increase of testosterone than low powered people. High powered people had a twenty-five percent decrease in Cortical, while low powered people had a fifteen percent increase. She seemed really happy with her proven results and It showed the way she spoke. Very well at pronunciation each thing she said. She did not have any dialect, so she was really easy to understand. While speaking, the only gestures she seemed to make were with her hands.She would either point to the screen behind her to show her research or notes or fiddled with her hands in front of herself. She rarely used anything else than her hands to symbol anything or to point something out. From the very beginning her eye contact was spot on with the audience. She opened with a camera on the audience to see how everyone was sitting. When she started to point out what she saw, the entire audience began to realize they were being analyzed. Everyone sat up straight and fixed their overall appearances.Overall her presentation was not terrible, but it was not perfect either. Her aids throughout are what I believe made the presentation a somewhat success. Her notes, questions, and graphs on her slides for the audience not only showed proof of her research, but preparation. That is the key trait that I had seen in her, which was quite ironic since she said that it was her weakness. My favorite phrase that she used throughout the seminar and what I know Ill definitely pass along is Dont fake it till you make it. Fake it until you become it.

How to beat writers block - Emphasis

How to beat writers block How to beat writers block Someone once said that writing is easy. You just sit at your keyboard and wait till the beads of blood form on your forehead. For anyone who has ever suffered from writers block (and thats all of us), this will be a familiar scenario. It doesnt have to be that way though: you can beat writers block. But first you need to realise what causes it. Fight the fear Usually its down to two things: fear and lack of information. You dont have to dislike a subject to fear writing about it. In fact, your document could be about something that you find fascinating and it might still cause you problems. The trouble is that we worry that as soon as we put fingers to keyboard, reality will set in. Were afraid that it wont be perfect, that people may disagree with us or that well mess it up. Well, heres the first truth: all those fears might come true. And heres the second: it doesnt matter. Yes, it doesnt matter if its not perfect. In fact, nothing is ever perfect. The key is to realise that success is not perfection. To misquote General George Patton, better to have an imperfect report today than a perfect one in six weeks time. Because if you dont write it at all, it doesnt matter how much potential your document has. And what could be more galling than avoiding writing a perfect document and losing out to someone who wrote an imperfect one? Get what you need If fear isnt the issue, then probably its that you dont know what to write. In other words, you lack information. So get it. Perhaps you dont know what your reader expects. If so, then filling out a reader-profile questionnaire should help. (You can download one here.) And if youre still not sure, why not ask your reader or someone who knows them better than you do some well-targeted questions? Be sure to think the topic through first though, to show that youre not just being lazy. Brainstorm all that you know already with a mind map or some similar tool then put question marks against all topics that need a little more research. Whatever it is you need to know, acknowledge that, then go and find out. A few words of warning though: make sure you really do need to know it, and that youre not just being a perfectionist. Remember, success is not perfection. Kick-start your writing Finally, here are a few practical tips to get you going: Plan first. Planning can be a great way to ease yourself into the writing itself. Besides, its critical to separate the thinking from the writing, otherwise your document could end up a jumbled mess that makes sense only to you. Planning first does exactly that. Pick a leading task. Sitting and stewing will only increase your stress and muddle your thinking. So pick something that you need to do before you can write such as launching your word-processing program or opening the folder that contains the information you need. Then do that first. This will begin to put you in action mode, and make the writing itself easier. Planning is a good leading task, incidentally (see above). Set a time. Pick a time to start writing, and do your leading task just beforehand. As the time to write approaches, you should start to feel energised and able to get going. Pick an introduction. There are four types of introduction, and picking one of these types gives you (and your reader) an instant in. For instance, the Historical intro type contrasts what used to happen last year/decade or whenever with whats happening now, and creates a real sense of movement in your readers mind. Give yourself a time limit. If after all this, youre still paralysed with fear, then simply set yourself a time limit. Resolve to write for five minutes and only five minutes. This usually works where all other methods fail. After all, how bad can five minutes be? What usually happens with the last technique is that you start writing more quickly as the time limit approaches which sets you up nicely for writing the rest of the document. You need to be honest for this method to work though. So do allow yourself to stop after five minutes if youre really not happy. Then set a time to do another five minutes. You almost certainly wont need many five minutes sessions before youre in full flow.

Develop a Mission Statement Assignment Example | Topics and Well Written Essays - 500 words

Develop a Mission Statement - Assignment Example This 11-words mission statement provides a succinct description about its mission that it proposes for 2015. As Blythe, Zimmerman and Zimmerman (2005, p. 34) pointed, a mission statement gives clear expression to what is to be achieved by the company, in what manner it will be achieved and why this is worth achieving. Hilton is currently the fourth largest hotel chain just behind intercontinental Wyndham and Marriot international. Hilton plans to beat its competitors by 2015 with its new mission to reach wider population by helping its customers entertain to rejoice evermore. For this target to be accomplished, the company would thrive on innovation and invest extensively on technology to bring latest technology advantages to hospitality arrangements. Though ‘technology’ brings everything customers want, still people are always very likely to entertain with ‘nature’. In order to satisfy customers who are concerned about nature as well, Hilton proposes to align technology to nature, and facilitate traditional natural amusements and leisure parks with any latest and highly sophisticated technology advances that Hilton can reach at. As its mission illustrates, Hilton ultimately looks at customers to fulfill meeting of varying requirements of customers in regard to entertainment with technology and natural advantages and thus to seize this opportunity for long-term profitability of the firm. ‘Technology’ mentioned in the mission statement certainly reflects the strengths of the company in relation to its extensive investment in research and development and innovative projects. It will keep on trying to change its business strategy and techniques by adding latest technology to its marketing opportunities. The statement is motivating to it stakeholders because it clearly defines its potential strengths and ways that it can grab marketing opportunities for leisure, entertainment and hospitality

Climate Change- Reality or Myth Assignment Example | Topics and Well Written Essays - 250 words

Climate Change- Reality or Myth - Assignment Example I feel that through this advertisement, Nissan effectively reaches their target consumer – the educated consumer – because it shows them the simple beneficial effect that the purchase of the Nissan Leaf car would give Mother Nature. Through the symbolism of the polar bear, it seems that Mother Nature knows and personally thanks whoever buys this type of car. On the Science Magazine article, there is so much confusion in the media and among the masses concerning global warming, because there are two schools of thought regarding global warming. The majority, or 75% believe â€Å"the IPCC’s conclusion that most of the observed warming of the last 50 years is likely to have been due to the increase in greenhouse gas concentrations,† which means to say that human factor was behind global warming. However, 25% of scientists believe that â€Å"climate change is natural† although no paper argued that point and although politicians, journalists and economists try to advocate. Now, although this could be wrong or right, the point is that we should do something about

Factors Influencing Medical Students in Career Choices

Factors Influencing Medical Students in Career Choices Study of Factors Influencing Medical Students in their Choice of Career Introduction What makes medicine such a sort-after field? Medicine today is a very highly regarded profession which is well compensated, provides excellent job security and has the opportunity to have a positive influence on the lives of many people1. Success in medicine requires hard work and application, both while learning and when entering practice2. However, it brings great rewards in terms of job satisfaction and the range of career opportunities within the profession3. Learning about and practicing medicine is also very pleasing, involving as it does a blend of human interactions and applied science2. The environment in which different types of medicine are practiced is rich and diverse and obviously continually changing, and doctors continue to learn throughout their working lives. That is why the students interested in medicine should have the capacity for, and interest in, a lifetime of learning about this fascinating subject. To get the most out of the course a student need to be a keen scientist, with a sound scientific understanding and determination and also an ability to cope up with the demands and pressures of early clinical training3. But are they actually aware of the high demands of this prestigious professional course Do they have a realistic understanding of what a career in medicine will involve? We often wonder, is it the genuine passion for the subject and the genuine interest to be of service to the mankind that make students do medicine or is it just their parents!!! This study gives us the opportunity to find out the factors that drove students to do medicine. If choosing the medical profession is not hard enough, medical students have an even bigger hurdle ahead of them, which is choosing their line of specialisation. Many factors affect the career choices of graduating medicalstudents. Influences such as strong mentors, formativeacademic and non-academic experiences, and career counselingcan all help aspiring physicians select their particular careers4.Similarly, market trends, self-perception of strengths and weaknesses,and anticipated lifestyle can also affect career choice5. It has often been questioned, is gender really an issue? Does money influence ones decisions? Or is it competition?! A large number of specialising fields and over 50 career options are available in medicine, assuring a medical graduate of finding a profession. But how many medical students are actually aware of these career options? As mentioned earlier, medical profession brings great rewards in terms of job satisfaction and a variety of career opportunities. However, like any job, there are parts of a doctors work that are frustrating, undesirable, and even repetitive or boring. Studies show that doctors work far more hours than the average U.S. professional and cope with large amounts of stress and pressure6. Managed care has made it more difficult for U.S doctors to practice as they see fit and limit the amount of time that they can spend with patients. In fact, for some doctors, the upsides of the profession arent worth the sacrifice and hassles of the modern health-care environment4. This has lead to doctors with long and potentially bright careers to hang up their stethoscopes and quit! But is this the case when it comes to medical students in India? What makes them leave medicine despite the fact that theres a shortage of doctors making a ratio of one doctor per 1,634 people in India which is considered to be extremely below the ideal standard of doctor-people ratio?7,8 Medical students attitude towards various clinical fields and post graduation has been a major focus of study in the U.S as well as in the United Kingdom, yet there have been very few studies and surveys done on the career choices of Indian medical students. Hence, little is known about career intentions or attitudes of medical students in India. This study aims to reporton the career intentions and attitudes of first and second year medical students. It gives us the opportunity to discover the factors that influence the medical students on their career choices. The study also shows how exposure to more clinically oriented medical professions will affect the choice of careers in medical students. Aims and Objectives The study aims to find out factors that influence the choice of career of medical students Objectives To find out the reasons for students to take up medicine as a course of further studies. To compare career intentions of 1st year medical students, early in their training, with 2nd year medical students of Kasturba Medical College, Mangalore, in relation to various socio-demographic correlates. To compare findings from the 2nd year batch with those from a similar survey conducted on the same batch last year. Methodology   We conducted a survey in the study setting of KMC Mangalore with the total study population of 393 MBBS students, which consisted of 216 1st year and 177 2nd year students. It was a cross sectional study which lasted from the dates of March 7th to March 14th, 2008. Data was collected through a pilot studied semi-structured questionnaire. The outline of the questionnaire was designed after referring to questionnaires used in similar studies like ours. Certain changes such as clearing any non-specific questions and adding more questions which seemed relevant to our study were made. Permission was obtained from the Associate Dean Dr. M.V. Prabhu and respective teachers. Then questionnaires were given out to consenting students. Collected data was tabulated and analyzed by using SPSS version 10 software. Results obtained were presented on tables and graphs wherever appropriate. Lastly the test of significance was carried out using χ2 test on tables in which we thought there would be significant values. Results The total study sample was 393 students, comprising of 216 1st year students and 177 2nd year students. The response rate among the 1st and 2nd year students was 98.18% and 100% respectively. Gender 1st Year (n=216) 2nd Year (n=177) Total (n=393) Male 94 (43.5%) 103 (58.2%) 197 (50.1%) Female 117 (54.2%) 71 (40.1%) 188 (47.8%) Table 2: Baseline Characteristics 1st Year (n=216) 2nd Year (n=177) Total (n=393) Schooling: Abroad 30 (13.9%) 43 (24.3%) 73 (18.6%) In India 170 (78.7%) 121 (68.4%) 291 (74%) Both 16 (7.4%) 9 (5.1%) 25 (6.4%) Before MBBS: School 121 (56%) 95 (50.7%) 216 (55%) Degree 5 (2.3%) 4 (2.25%) 9 (2.3%) Dropped 68 (31.5%) 50 (28.2%) 118 (30%) Others 19 (8.8%) 25 (14.1%) 44 (11.2%) Majority of the participants have done their schooling solely in India (74%). 55% of the respondents joined directly after school, whereas 30% dropped a year or 2 before joining college. 2.3% of the students had completed a degree prior to joining college. Both 1st year and 2nd year students chose the medical profession because they had a passion for the medical field. It seems that very few 2nd year students were forced by their parents (3.4%) as compared to the 1st year students (4.6%). On the other hand, there are very few students in the 1st year that chose medicine for job security (1.9%) unlike the 2nd year students who had a higher percentage of 15.3%. Job security parents insistence were the most unlikely reasons for 1st year 2nd year students respectively (Table 3). When asked about their future line of plan, had it not been MBBS, more than 100 students who responded in the OTHERS category specified that they would join ONLY MBBS. As expected, most students (37.2%) felt that they would join engineering had they not been in MBBS. This may possibly be due to the fact that Mathematics is a compulsory subject during pre-university college. Paramedical/Allied Health Sciences were the least sought-after fields which were chosen by the 1st 2nd year students respectively (Table 4). Interestingly, ALL 1st year students wanted to pursue a PG degree while 4% of the 2nd year students DID NOT want to go in for post graduation perhaps due to the exposure to clinical postings? Both 1st and the 2nd year students seemed widely interested in doing an MD/MS (91.7% 86.4% respectively), with the next popular choice being MRCP/MRCS with only 7.4% 6.2% of 1st 2nd year students considering it . Even with the very little information they have, 86.6% of 1st year students wanted to go in for a clinical field 12.5% of the students could not decide about their choice of career, whereas 0.93% decided for a non-clinical field. Among the 2nd year students, 84.2% of the students decided for a clinical field, 7.9% having not decided yet 2.3% for a non-clinical field. This trend of more students opting for a clinical field may be due to the exposure to clinical postings during the 2nd year (Table 5). When asked about going in for super-specialization, 79.6% of 1st year students 64.4% of 2nd year students answered on the affirmative, 13.4% 25.4% answered against it while 6.9% 10.2% said they had not decided yet (Table 6). The general trend among 1st year students is to take up a career in surgery (40.7%) whereas for 2nd year students it is medicine (24.9%). The least sought after fields are Anaesthesiology for 1st year students ENT for 2nd year students (Table 7). Regarding non-clinical fields, Forensic Medicine is the most preferred non-clinical field among 1st years (5.1%) where as post-graduation research is more popular among 2nd years (2.8%) (Table 8). According to the data, there is no significant difference between male and female students choice of career with relation to choosing a clinical or a non-clinical field. 90.9% of the males 88.5% of the females taking the survey thought it would be a clinical field they would like to pursue (Table 9). When asked if there was a chance that the respondents would not be able to pursue the career of their choice, most students felt that Competition remained the major hurdle ahead of them. 27.3% of 1st year students 29.4% of 2nd year students felt that the stiff competition they face would stop them from going in for the career of their choice (Table 10). Majority of the 1st 2nd year students prefer to practice medicine in their own countries, rather than in a foreign country. This may possibly be due to the fact that most relatives kin are in their own country also, due to the possibility of an already functional medical set-up in the family. 33.3% of 1st year 26% of 2nd year students prefer to practice abroad, 5 of 2nd year students said they would leave medicine, but still stay in the country (Tables 11a 11b). It is seen that among all the respondents, 205 resident Indians, forming 52.16% of the students prefer to practice in their own country, whereas 25 of them (6.36%) preferred to practice abroad. 70 students (17.81% of students) said they had not decided yet depended on various factors. Among the Malaysians, 18 students (4.58%) prefer their own country, 1 student (0.25%) prefers practising abroad 8 students had not decided yet. 7 non-resident Indians (1.78%) wanted to practise in their own country, 6 students (1.52%) abroad 14 students (3.56%) had not decided yet (Table 12). Most students in 1st year (16.7%) 2nd year (7.3%) feel that if they were to go abroad, it would be due to better prospects available. A better financial reward was the next most popular reason for going abroad, with 10.6% of 1st year 6.8% of 2nd year students feeling so (Table 13). The current trend seems to be favoring multi-specialty hospitals over government hospitals. 50% of 1st year students 49.2% of 2nd year students preferred multi-specialty hospitals over other options. The next most sought work setting was Government Hospitals for 1st year students whereas it was private practice among 2nd year students (Table 14). For most students in both 1st year (4.6%) 2nd year (7.9%), hectic schedules seem to be the main reason for leaving medicine. Family obligations seem to affect the decisions of 1st year students (3.7%) more than that compared to 2nd year students (1.7%). It also seems as though 2nd year MBBS students are much more concerned with the competition in medicine (2.8%) than the 1st year students, perhaps due to more exposure to clinical fields (Table 15). Interestingly, exposure to clinically oriented medical profession has DECREASED the students interest to pursue further studies as well as choose a clinical field! Whereas 98% of 1st year students wanted to pursue a post-graduation course, only 94.4% of 2nd year students chose to go in for a post-graduation. Also, while 89.9% of 1st year students wanted to go in for a clinical field, only 84.2% of 2nd year students wanted to go in for a career in a clinically oriented field a very interesting find! (Table 16). There seem to be a dynamic shift in the career choice of the 2nd year MBBS students of the 2006 batch after clinical exposure. About a quarter of the students presently in 2nd year are inclined towards general medicine, compared to just 15.6% of the same students before clinical exposure. On the other hand, figures for a career in surgery have come down from 33.2% to 21.5% after clinics. Interest in pediatrics has also increased almost two-fold after clinical exposure (Table 17). Table 3:What drove students to choose medicine?  Ã‚   1st year 2nd year Total Passion for Medical Science 96 (44.4%) 91 (51.4%) 187 (47.6%) Inspired by Family Members 40 (18.5%) 37 (20.9%) 77 (19.6%) To help the Community 48 (22.2%) 25 (14.1%) 73 (18.6%) Forced by Parents 10 (4.6%) 6 (3.4%) 16 (4.1%) Job Security 4 (1.9%) 27 (15.3%) 31 (7.9%) Prestigious Profession 36 (16.7%) 30 (16.9%) 66 (16.8%) Others 8 (3.7%) 13 (7.3%) 21 (5.3%) Table 4:If not MBBS? 1st Year (n=216) 2nd Year (n=177) Total (n=393) Dental 19 (8.8%) 21 (11.9%) 40 (10.2%) Paramedical/Allied Health Sciences 11 (5.1%) 7 (4%) 18 (4.6%) Engineering 84 (38.9%) 62 (35%) 146 (37.2%) Others 95 (44%) 77 (43.6%) 172 (43.8%) Table 5: Post-graduation 1st year MBBS 2nd year MBBS Total Post-graduation Yes 214 (99.1%) 167 (94.4%) 381 (96.9%) No 0 (0%) 7 (4%) 7 (1.8%) p=0.0034,highly significant Choice of degree MD/MS 198 (91.7%) 153 (86.4%) 351 (89.3%) Diploma 1 (0.46%) 1 (0.56%) 2 (0.51%) DNB 1 (0.46%) 5 (2.8%) 6 (1.5%) MRCP/MRCS 16 (7.4%) 11 (6.2%) 27 (6.9%) χ2=3.935, p=0.268 Table 6: Future career intentions 1st Year (n=216) 2nd Year (n=177) Total (n=393) Clinical Field 187 (86.6%) 149 (84.2%) 336 (85.5%) Non- Clinical Field 2 (0 .93%) 4 (2.3%) 6 (1.5%) Not Decided 27 (12.5%) 14 (7.9%) 33 (8.4%) χ2=.456, p=0.499, not significant Super specialization Yes 172 (79.6%) 114 (64.4%) 286 (72.8%) No 29 (13.4%) 4 (25.4%) 74 (18.8%) Not Decided 15 (6.9%) 18 (10.2%) 33 (8.4%) χ2= 13.489, p=0.0012, highly significant Table 7:Preference for a profession in a CLINICAL Field: 1st year MBBS 2nd year MBBS Total Radiology 27 (12.5%)