Target Marketing Strategies and Customer Relationship Management Assignment

Target Marketing Strategies and Customer Relationship Management - Assignment Example Pizza Hut is valued a lot higher because of its quality concentration and fulfills this market over lower-pay clients. Furthermore, Pizza Hut is notable for its family-engaged in-house feasting capacities that intrigue to huge gatherings in the family unit structure (Huynh, 4). This is a remarkable attribute of Pizza Hut over rivalry that interests to families searching for quality suppers for feast in purposes. Pizza Hut is generally scattered geologically over the world, along these lines geographic division or socioeconomics are not compelling. Coming up next is a situating system for Pizza Hut utilizing psychographic components: Pizza Hut pizzas are situated under value/quality measurements. A suitable trademark for the items may be Pizza Hut: Incredible elements for a progressively extravagant pizza experience for the separating customer. Disregard the different folks and tap into high caliber at Pizza Hut.

Best Writing Apps and Tools of 2018 - Freewrite Store

Best Writing Apps and Tools of 2018 - Freewrite Store Composing Software that Will Blow Your Mind Today’s visitor post is by Matt Grant. Matt is a Brooklyn-based essayist and editor. His work has showed up in Literary Hub, Book Riot, HuffPost, and BookBrowse. Find Mattâ online, or tail him on Twitter and Facebook. Composing Software that Will Blow Your Mind As scholars, we realize that our specialty requires some serious energy and vitality. The exact opposite thing we need is to get hindered in the process itself. Past the fundamental story, we’re regularly likewise battling to monitor character subtleties, side plots, and irregular flashes of motivation for parts of the story we’re not in any event, dealing with yet. We need a strong spot to keep the entirety of this data in one, effectively open spot. Fortunately, gone are where you took a seat at a typewriter and composed everything in one long record. However one of the most disappointing things in our mechanical age is to connect away on a work progress, just to get sidelined by awful or drowsy programming. The following is a rundown of probably the best arranging, composing and altering programming accessible today with astonishing highlights you didn’t realize you required. What's more, the best part is, huge numbers of them are free. Arranging: Scapple Scapple, by the people at Literature and Latte, is a fundamental psyche mapping apparatus. It’s very basic and simple to utilize. Everything you do is make notes and associate them to each other by moving them onto each other. Notes can be tweaked by shading and size, in spite of the fact that these choices are constrained. This can really be something to be thankful for, however, since you can’t sit around idly much time agonizing over creation your guide look beautiful. Scapple makes conceptualizing simple, yet fun. It’s like having an unending measure of paper available to you. Coming up short on room? Forget about it, you can undoubtedly zoom out of your working region and start another guide or association in another region. yWriter †FREE! (Windows Only) yWriter is a free word processor for Windows PCs. Worked by an author for scholars, the program separates your novel into scenes or parts, making it simpler for you to monitor what goes where. You can make character cards and labels, and include a ton of supportive adaptable notes to your scenes, for example, the hour of day it happens and to what extent the scene should last. Because of its straightforwardness, I wouldn’t suggest yWriter for composing a full novel, in spite of the fact that it has been finished. There are substantially more propelled programs for that. yWriter is better for arranging out your story scene by scene. In any case, if you’re on a tight spending plan, yWriter will take care of business! Composing: Scrivener I’ve been utilizing Scrivener for quite a while at this point, and it’s hands-down the best thing that could have happened to my composition. Scrivener is one of most mainstream composing instruments accessible today. It’s far beyond only a word processor †it’s a novel-creating machine. Like yWriter, Scrivener permits you to separate your undertaking into various parts, yet it’s not simply bound to sections or scenes. You can have a flashback, a concise trade between characters, or a whole short story in one record. These can be altered independently, permitting you to concentrate on only one little piece of your work, or in â€Å"Scrivenings Mode,† which connects together a progression of scenes, similar to an entire first act. There are huge amounts of simple to-utilize, adaptable highlights like split-screen, a computerized note card outliner, a folio, and my undisputed top choice, form mode.  On the off chance that everything appears to be overpowering, you don’t need to utilize the entirety of the highlights. With Scrivener, you can discover what works for you. It’s additionally modest †at under $50, Scrivener is an outright take. Runner †FREE! On the off chance that you like â€Å"word sprints† †fast, 15-minute eruptions of composing †consider checking out Sprinter. Runner is a simple, interruption free online composing program with a clock. You basically begin composing, and the clock on the correct side of the page starts its commencement. Need over 15 minutes? Forget about it, set the clock for whatever length of time that you wish. You can likewise make the most of a word objective. Runner is incredible for conceptualizing, streak fiction, composing prompts, and that's only the tip of the iceberg. On the off chance that you have to spare your work for some other time, make a Postbox record and sync to Dropbox, Google Drive, and Evernote. Ulysses (Mac as it were) Like Scrivener, Ulysses is an adaptable composing device with heaps of extraordinary highlights. You can sort out your composition by venture or subject, join documents, set composing objectives, and add connections and pictures to your content easily. Ulysses uses a reasonable, clean, and lovely interface. The editorial manager permits you to pick your own hues, diagrams, and more.â â Probably the best advantage of Ulysses is its synchronization abilities. The program matches up consistently with iCloud and takes a shot at iOS also, so you can compose anyplace you are, on any gadget. It likewise incorporates with Dropbox, making it simple to work together with others. iaWriter (Mac and Android just †FREE on Android!) iaWriter procures its place on this rundown on the grounds that it’s a reasonable and clean plain-content manager with probably the most significant highlights of the others, yet at a much lower cost. iaWriter probably won't be as flexible as Ulysses and Scrivener, however it deals with similar standards. Perhaps the coolest element that set iaWriter separated is Focus Mode, which darken everything with the exception of the present sentence you’re chipping away at. You’re sure to have better and more grounded sentences subsequent to utilizing it. Linguistic structure Control makes Focus Mode shockingly better by featuring your sentence’s syntactic structure. With the most recent form of iaWriter, you can even add pictures and tables to content squares, on the off chance that you’re taking a shot at some different option from a direct novel. Altering: Hemingway Editor †FREE! In the event that you haven’t been utilizing this free web based altering programming that features your sentence structure and grammar, you’ve been passing up a major opportunity. Essentially reorder your content into the Hemingway Editor’s interface, and it will demonstrate you what should be fixed. Things like excessively complex structures, utilization of detached voice, and intelligibility all become in a split second featured and shading coded, permitting you to see all issues initially. You can even arrangement your content into headings, subheadings, and include statements and connections. There’s a paid work area form that works disconnected too. Grammarly †FREE! Grammarly is a flawless little program augmentation that does basically something very similar the Hemingway Editor does, however continuously. It will feature spelling and sentence structure mistakes and propose fixes. Grammarly additionally sends week after week messages summing up your altering details. You can quit if this component in the event that you wish. The best thing about this free module is that it chips away at most sites and content boxes, including Gmail and internet based life destinations. Use it, and you’ll never unintentionally send an unedited tweet again! With regards to your composing ventures, don’t settle for only a clear word processor any longer. With such a great amount of innovation readily available, there are a large number of composing instruments and applications accessible that can make your composing time more gainful and agreeable than any other time in recent memory. However each program is as one of a kind and diverse as each author. Recollect that only one out of every odd program is going to accommodate your specific needs and style. On the off chance that you’re going through cash, set aside some effort to pick a program that will work for you. A large portion of these projects offer preliminary variants, so invest energy learning them and working out their highlights before you pay. Just don’t take too long †your work in progress despite everything needs your consideration also! What composing programming do you depend on? Do you have any projects that you love and would prescribe to other people? Tell us in the remarks!  Matt Grantâ loves to expound on composing, business, and all types of popularâ culture †books, film, and TV. Matt began composing DVD audits for Pop Mattersâ in 2012, and in 2016, he finished on a deep rooted dream by propelling low maintenance composing business atâ www.mattgrantwriter.com. From that point forward, Matt’s work has showed up in Literary Hub, Book Riot, HuffPost, and BookBrowse, and he has a few continuous clients. His first close to home essay, Swimming Lessons,â is being distributed in LongReads toward the finish of August. Matt is likewise presently working diligently on his first novel, a comedic take on dream tropes for youthful grown-ups. When not composing or perusing, Matt works in youth improvement as an after-school program directorâ for one of the biggest center schools in Manhattan. Matt lives in Brooklyn with his significant other, Katelyn. You can discover him online atâ www.mattgrantwriter.com, on Twitter @mattgran twriter, and on Facebookâ @mattgrantwriter. Best Writing Apps and Tools of 2018 - Freewrite Store Composing Software that Will Blow Your Mind Today’s visitor post is by Matt Grant. Matt is a Brooklyn-based essayist and editor. His work has showed up in Literary Hub, Book Riot, HuffPost, and BookBrowse. Find Mattâ online, or tail him on Twitter and Facebook. Composing Software that Will Blow Your Mind As essayists, we realize that our specialty requires significant investment and vitality. The exact opposite thing we need is to get hindered in the process itself. Past the essential story, we’re frequently likewise battling to monitor character subtleties, side plots, and arbitrary flashes of motivation for parts of the story we’re not in any event, dealing with yet. We need a strong spot to keep the entirety of this data in one, effectively open spot. Fortunately, gone are where you took a seat at a typewriter and composed everything in one long archive. However o

Business Communications Report Essay

The motivation behind this report is to assess the significance of oral correspondences inside the working environment, just as to distinguish the viewpoints and abilities that are esteemed inside the work environment. This report will likewise offer suggestions to the issues it features. 1. 2. 3 Questions * Is oral correspondence actually an issue among graduates in the work environment? * Which parts of oral correspondence are esteemed more inside the working environment? * Which oral relational abilities are inadequate in graduates inside the working environment? * What arrangements would we be able to prescribe to the NUS the executives? 1. 3 Scope The capacity to communicate thoughts convincingly ought to hence be a perspective to be centered around. 3. 4 Need for Clarity of Content The discoveries have made clear that understood substance is of high need inside the working environment. This oral correspondence expertise is required in light of the fact that the substance is the core of the message being sent to other people and it should be clear and succinct to stay away from disarray. As such this oral correspondence expertise ought to be centered around. 3. 5 Need for Confidence in Oral Communications The significance of this aptitude has been noted in the discoveries. This correspondence expertise supplements different ends, as certainty is something that is required for all parts of oral interchanges. Unmistakably, certainty is an expertise that ought to be centered around. 4. Suggestions Based on the ends made over, this report prescribes changing the NUS educational plan to include more chances to rehearse oral interchanges abilities, just as to present an open discussion, giving opportunities to all understudies to talk freely more. 4. 1 Change in NUS Curriculum This proposition includes a tweaking of all modules in NUS to oblige considerably more utilization of oral interchanges abilities than at current levels. For instance, module imprints could be changed in accordance with take into account more accentuation on introductions or cooperation with the instructor and the class. This would not just permit understudies to rehearse their oral correspondences all in all, yet additionally enhance explicit viewpoints and abilities, similar to their certainty and clearness. It is noticed that this proposition would be hard to execute and would likewise set aside effort to acclimate to for the whole college. In any case, this methodology would help all NUS understudies to improve their oral correspondences abilities significantly over their time in NUS as they are urged to deal with their oral interchanges. In this way this would be a drawn out answer for the issues expressed previously. 4. 2 Creating Student Forums The Management ought to likewise consider using a key part of instruction in NUS: understudy life. Through giving a gathering to understudies to shout out, particularly about issues that the understudies have energy for, they will get more practice at oral correspondences. They would likewise discuss and examine among themselves about such issues, further boosting their capability in key abilities like being persuading in oral correspondences. This proposal has certain disadvantages, similar to trouble in actualizing in a flash as understudies are not accustomed to it. Be that as it may, after some time, and with legitimate advancement and backing from understudy pioneers, it could be a decent road for understudies to air their perspectives and practice their oral interchanges aptitudes simultaneously.

A Conversation with Student National Medical Associations Kemi Tomobi

document.createElement('audio'); https://media.blubrry.com/admissions_straight_talk/p/www.accepted.com/IV_with_Kemi_Tomobi.mp3Podcast: Play in new window | Download | EmbedSubscribe: Apple Podcasts | Android | Google Podcasts | Stitcher | TuneIn | SpotifyMed students and premeds, tune in! Join Linda Abraham and Kemi Tomobi of the Student National Medical Association in a great discussion about med school life. Listen to the full recording for insights and tips. 00:01:33 – Meet Kemi Tomobi: a very personal journey to medical school. 00:05:54 – A bit about the Student National Medical Association (SNMA). 00:10:30 – How involvement in an association enriches your undergrad and med school experience. 00:16:57 – An experience with AMSA – fighting slavery on Capital Hill. 00:18:26 – Tutoring, as well! Where do you find the time? 00:20:06 – Highlights of studying at University of Rochester: community service, neuroscience, and a trip to Ecuador. 00:22:39 – What does the future hold and why anesthesiology? 00:28:49 – Tip for med school applicants. Subscribe to Admissions Straight Talk in iTunes so you don’t miss any segments! Stay in the admissions know. (And while you’re there, feel free to leave us a review.) *Theme music is courtesy of podcastthemes.com. Check out these links! Discussed in the show: †¢Ã‚  Ã‚  Ace the AMCAS Essay †¢   Secondary Essays 101 †¢   Student National Medical Organization †¢   Journal of the  Student National Medical Organization Related Episodes †¢   Med School Admissions Conversation with Cydney Foote  Ã¢â‚¬â€œ All about the AMCAS application †¢   Med School Application Process: AMCAS, Secondaries, Interviews, Decisions More!   Subscribe †¢   Admissions Straight Talk on iTunes †¢   Admissions Straight Talk on Stitcher //

Identifying Requirements For High Level Policy Makers

Phase One – Identifying Requirements 1. High level policy makers are not only concerned with intelligence; they are constantly concerned with reelection. A policy maker who is identifying requirements could decide to focus resources on an issue that is less vital to the nation’s security in order to obtain information that will get them reelected. High level threats could be pushed to the side in order to address an issue that is not necessarily as vital but is a hot topic in news media, and public opinion. This would be followed down by the intelligence community and the more dangerous area or individual threat could be left unmonitored. 2. Often briefings and communication between high level officials and analysts are hectic times and communication of requirements could not be communicated clearly. A policy maker giving feedback on collection objectives or asking questions could be perceived by the intelligence official as requesting more information when really that policy maker has enough information to make a decision. This is an issue when two people come from different backgrounds and use different phrasing, objectives could be easily misunderstood. Time and resources would then be wasted to gather intelligence on issues that are no longer relevant. 3. Officials in the intelligence community often faced with new policy makers or those with differing views from those in the intelligence community could decide to ignore or alter requirements to suit their ownShow MoreRelatedThe Managerial And Organizational Structure Of Code Galore Essay1334 Words   |  6 Pages1. What are the managerial, organizational, technological issues and resources related to this case? Code Galore is experiencing various issues at each level of its organizational structure. 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High blood-Pb concentrations (average 133 ÃŽ ¼g l–1, n = 451; target blood-Pb 10-20  µg l–1) found in residents were mainly contributed by dietary intake of Pb (He et al., 2013; Yang et al., 2011). Therefore, it is crucial to take measures to lower human exposure

Supreme Court Case of Jacobson v. United States - 805 Words

Jacobson v. United States, 503 U.S. 540 (1992) Prior to the Child Protection Act of 1984, which made the purchase of child pornography illegal, Keith Jacobson of Nebraska, ordered child pornography from a bookstore. At the time of the transaction, the purchase was legal under both state and federal laws. Following the establishment of the Child Protection Act, Jacobson’s name was noted on a mailing list form the bookstore where he made the purchase. The discovery of his name led to Government agencies and â€Å"pen pals† mailing Jacobson as a way to explore if he would break the law. The efforts began in 1985 and persisted for two and a half years. The mailings consisted of various questionnaires, and literature on the legalization of child pornography. One of the letters supplied Jacobson with a list of â€Å"pen pals† that had similar responses to the questionnaires; however, Jacobson did not initiate any contact with them. Following his failure to contact any of the names provided, the Government began to commence communication. Jacobson began to receive letters from these fictitious pen pals but stopped responding after only a couple of them. Government agencies also supplied Jacobson with various brochures advertising pornography of young males. After repeated efforts, Jacobson made the decision to make a purchase. He was arrested upon its delivery. Jacobson pleaded entrapment, that the government agencies induced a behavior that would have otherwise not been committed. HeShow MoreRelatedThe Importance Of Compulsory Vaccination836 Words   |  4 PagesThe first important case regarding compulsory vaccinations was brought before the Supreme Court of the United States in 1905 (Jacobson v. Massachusetts, 197 U.S. 11 (1905)). This case was Jacobson v. Massachusetts. During this time period, there was a recurring threat of a smallpox epidemic (Mariner, Annas, Glantz 2005). 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Auditing & Assurance Pertinent Accounting Theory

Question: Describe about the Auditing Assurance for Pertinent Accounting Theory. Answer: Abstract The current segment elucidates different pertinent accounting theory, auditing as well as the assurance services with special orientation to the functions of the corporation BSF Limited. The current section aims to present a detailed overview of different operations of the corporations BSF Limited; an Australia based Bioresearch Corporation listed in the stock exchange of Australia. This specific corporation undertakes diverse research work for exploitation of the bacteria for the production of the fish. Nevertheless, the organization BSF Limited also embarks on different research functionalities that surrounds around diverse bioresearch for the invention of groundbreaking sustainable aqua cultural feeds. In addition to this, the present study also unearths different challenges that the company BSF Limited has encountered while carrying out research on different plant based feed. The research on the plan based feed are aimed at resolving different problems concerning fish based feed together with the cost borne by the corporation owing to unsuccessful projects. Again, the ineffective research also drew disapprovals from different environmentalists and faced the accusation of diversion of the food crops of superior value into lavish fish. However, this led to the most recent research on different bacteria based investigation for the production of the feeds that finally met with immense success. Furthermore, the present study consequently elucidates the sequential steps or else the necessary actions prior to the consideration regarding the auditing and implementation of the same into different functionalities of the corporation BSF Ltd. Subsequently; the present study critically assesses the risk associated to the process of audit along with the implementation of diverse utilities. Additionally, the up to date report explicates in detail the whole audit program for the business and illustrates the overall accounting treatment of different transaction related to t he research as well as development. Apart from this, the current report also elucidates in detail the applicable accounting treatment of the transactions associated to the government grant received by the business concern BSF Limited from the particular association Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). As a result, the report handles the overall process of analysis of the investigation as being publicly in addition to environmentally pleasant. Ultimately, the current task undertakes investigation of the sensibleness of the declaration as regards the valuation of the patent as an exclusive control over the superior technology utilized by the research association. Steps to be measured before recognition of audit and implementation in the BSF Ltd As rightly indicated by Chambers and Odar (2015), the audit procedure inevitably needs to abide by different auditing standards conditioned under the Section 336 of the Corporations Act 2001. Therefore, the procedure of auditing calls for the conformity with diverse auditing standards specifically, ASA 100 (Preamble to AUASB Standards), ASA 101 (Preamble To Australian Auditing Standards), ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements) and many others (Auasb.gov.au 2016). Again, the course of action involved in the process of assessment of the audit includes inspection of the potential clients of different Accounting Corporation, associated actions of the business in conjunction with the business owners. However, the chronological course of action of the audit also encompasses appraisal of different disagreeable risk related to the client that consists of examination of largely consistency of the business (Christensen et al. 2014). Nevertheless, the modus operandi of the audit pursue the due diligence process and substantiate the entire ethical threats related the privacy otherwise the contradictory benefits. Besides this, the management of the corporation BSF Ltd needs to possess sufficient capability for implementing the business action, since this business concern is a bioresearch business concern. On the other hand, varied state of affairs for audit supports the practice of determination of diverse appropriate structure for the financial over and above account of the business concern (Chychyla et al. 2015). Moreover, the procedure of inspection also consists of the assessment of the authenticity of the existing information relating to the client together with the compliance with various accounting standards. Apart from this, the assessor also has the need to inspect the ethical obligations and preserve the quality of the overall activity (Cohen et al. 2013). Besides this, the administration of the corporation also has the need to be consonant with each other with regard to the process of preparation as well as presentation of diverse financial statement. As a result, the assessors require assurance regarding the financial declarations of the corporation that needs to be without any kind of material fault that might occur due to diverse deceitful activities if not unintended faults. As rightly put forward by Duncan and Whittington (2014), the evaluator can prohibit the commitment with respective client corporation provided the administration put into practices different constraints on varied audit actions. Besides this, the evaluators can turn down definite proposals of audit whilst the financial evidences are not organized in accordance with the acceptable directives. Nonetheless, the evaluators take for granted substantiation from the earlier auditor concerning the implementation of different legal and simultaneously the procedure of realization (Hegazy and Farghaly 2016 ). Over and above this, the auditors can also assure the option of the projected evaluator consistent with diverse statutory requirements. Eventually, the assessors have the need to propose the mandatory letter of engagement with the specific client. Risk estimation of the audit of BSF Ltd As rightly indicated by Munteanu and Berechet (2014), the method of assessment of the overall audit risk have the need to abide by different accounting standards stipulated under the Australian Auditing Standards. This accounting notion or else the standards establish diverse obligations and all together offer the procedure of operation of the principles. As such, the evaluators can follow the regulations for example the AUASB ED 7/08 (Proposed Auditing Standard ASA 315) that aids the procedure of recognition and at the same time evaluation of the materiality risk (Auasb.gov.au 2016). Besides this, several other principles are put forward as a directive for executing the overall audit. Nonetheless, the central purpose of the appraiser is to recognize and to lessen the entire risk to an extensively low level simultaneously (Needles et al. 2013). Moreover, the evaluation of the current case study divulges the matter that the inherent risk associated to the operations of the corporation BSF Ltd is roughly around 90%. Again, conversely the control risk is currently at 5%. However, as per the case study, the risk of detection is said to be around 80%. In addition to this, the risk of audit as per the current case can be analyzed by deployment of the Audit Risk Model. As per the Audit Risk Model, the auditor can take into account both control in addition to inherent risk (Porter et al. 2014). Consequently, the audit risk can as a result, enumerated by execution of the rule that states that the audit risk is essentially the multiplication of the recorded inherent risk, detection risk in addition to risk associated to control. As a result, the formula for computation of the audit risk can be essentially expressed as (Audit Risk = Inherent Risk*Detection Risk*Control Risk). As stated in the case study, the risk associated to audit is as a result equal to 0.36=0.8*0.9*0.05. Therefore, the audit risk is computed to be equal to 36%. The audit risk needs to be within 10% an d this replicates the matter that the auditors need to implement the role of audit for the corporation BSF Limited. Audit program for the BSF Ltd The assessors can formulate audit program to ensure that a particular business functions properly. An appropriate audit program can also ensure proper control of the business and evaluation of the same for improvement (Reimers 2014). The assessors can acquire enough information and mandatory validation by undertaking an effective audit programs that entails a list of varied tasks related to the assessment as well as audit. As such, the audit procedures are mainly created with the objective of the improvement of methods of accounting and diverse accounting strategies (Reimers 2014). However, the process of audit involves different investigations and process of validation in addition to various processes of control. In a bid to validate different audit opinions, the auditors need to conform with different performance obligations stipulated under the Auditing Standards. Based on the directives of the audit the auditor needs to develop the requisite working papers. The auditor also needs to register different facets that can assist the entire mechanism of substantiation of the assessment. The auditors also have the need to prepare and present the working papers and record different functionalities in both the existing as well as the permanent audit register (Warren et al. 2013). As suggested by Weil et al. (2013), the permanent audit paper essentially comprises of different elements that can unceasingly influence the overall presentation of the Document of the Copy of Memorandum of Association of the organization BSF Limited. The permanent audit paper necessarily includes legal articles, vital minutes along with other important documents of contracts of the corporation BSF Limited. Besides this, the audit papers of the corporation BSF limited also needs to contain certain vital information as regards the internal control mechanism as well as the procedure of accounting followed by the corporation BSF Limited. Furthermore, the important audit documents of the firm B SF Limited also needs to include information concerning the overall structure and framework of the company, vital suggestions offered by different legal advisor and also bankers and necessary information regarding the accounts of balance, demonstration of the procedures of preparation, presentation as well as evaluation of financial accounts of the company BSF Limited (Chychyla et al. 2015). The auditor also needs to present principled accounting procedures, financial statements of superior quality and different performance indicators along with significant financial ratio that can help in recognition of the actual business trends. Set of the journal entries for diverse business transactions for research and development Journal entries for the research and development (RD) expenses are the following: Journal entries for recording specific transactions during the year 2013 Dr. RD exp 260,000,000 Cr. Cash or A/P 260,000,000 Dr. Cash or A/P $500,000,000 Cr. RD exp. $100,000,000 Cr. Unearned grant revenue $400,000,000 Journal entries for recording specific transactions during the year 2014 Dr. RD exp. 100,000,000 Cr. Cash or A/p $ 100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Journal entries for recording specific transactions during the year 2015 RD expenses $ 100,000,000 Cr. Cash or A/p $100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Journal entries for recording specific transactions during the year 2016 RD expenses $ 60,000,000 Cr. Cash or A/p $60,000,000 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000 Accounting treatment of the grant Consistent with the accounting guidelines conditioned under the accounting standard AASB 120, the conditions predetermined under the standard IAS 20, the accounting treatment for establishment of the government grants can be undertaken appropriately (Graham 2015). The regulations conditioned under pertinent accounting principles mentions that the government grants can be recorded as profit otherwise loss in an organized system all through the process by which the business concern recognizes and records the specific disbursements as mostly related costs. Besides this, the entire procedure involved in the recognition and at the same time documentation of specific government grants received by organizations close to profit or else loss is not as per different suppositions under the accrual accounting as shown under the specific accounting criterion of AASB 101 Presentation of Financial Statements (Graham 2015). Nonetheless, the means of recording government grants does not appropriately convince the entire practice of accounting. However, the government grant can be considered as a receivable and can be regarded as specific type of reimbursement. This in turn can provide the immediate financial defence to the complete business division with no plausible associated costs documented as profit or else loss during the particular course of time (Chambers and Odar 2015). Socially responsible as well as environmentally friendly account of the research The process of research and development undertaken by the corporation BSF Ltd needs to be socially responsible and all at once environmental friendly for maintenance of sustainability of operations. As per the case study on BSF Limited, the research work carried out on development of plant based feed by the corporation BSF Limited encountered criticisms from different quarters especially from environmentalists that suspected that the procedure of diversion of different food crops that are of human quality into the spendthrift fish can be compared to the procedure of diversion of different low valued fish into production. For that reason, this particular way of business can adversely affect the underprivileged people and sequentially shoot up the risk linked to malnutrition. As a result, there is a serious need for the development of a sociable and all at once environment friendly process of undertaking research. As such, this business practice also divulges the matter that the compan y BSF Limited needs to abide by diverse directives and regulations that are in essence specified standards. This can turn can help in the process of social and environmental assessments in the course of running business operations on a daily basis (Chambers and Odar 2015). Yet again, the corporation BSF Limited also has an obligation as regards the appropriate functioning of the customary system of tracking of varied environmental challenges in the business entity on the whole. Apart from this, there is a pressing need on the part of the management of the company BSF Limited to conform to a variety of strict guidelines concerning the functioning policies that in turn can even out the entire procedure of deliverance of the business function (Duncan and Whittington 2014). Furthermore, the human resource section of the corporation BSF Limited also needs to maintain just plus clear view that can evade biases to a definite party and uphold social liability (Hegazy and Farghaly 2016). Evaluation of the rationality of the exclusive control over bacteria-based feeds technology The implementation of appropriate control mechanism of fundamentally an intangible asset can facilitate the initiation of imminent economic growth and development (Chambers and Odar 2015). However, the potential of a specific business to manage the impending economic reimbursement from a particular intangible asset can take place out of a variety of legal alliances that can well be regarded as mandatory under provisions of applicable law. Conversely, companys control over particular intangible assets can sustain the overall route of development of general technical features (Needles et al. 2013). However, this can also assist the course of acquirement benefits in the upcoming stage (Needles et al. 2013).As per the provisions under the accounting standard AASB138 paragraph 13 -16, BSF Limited need to be acclimatized to and maintain certain level of proficiency and capability of the employees, shield the patents that consecutively can create economic benefits in the approaching period (Australian Accounting Standards Board AASB - Home 2016). Nonetheless, on account of deficiency of different lawful planning, the company BSF Limited can plan to shield the upcoming rewards through different substitute acts or else assessments. References Auasb.gov.au. 2016.Auditing and Assurance Standards Board AUASB - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Australian Accounting Standards Board AASB - Home. 2016.Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Chambers, A. D., and Odar, M. 2015. A new vision for internal audit.Managerial Auditing Journal,301, 34-55. Christensen, T.E., Baker, R.E. and Cottrell, D.M., 2014. Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2015. Financial Reporting Complexity and Accounting Expertise. Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2015. Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. and Wright, A.M., 2013. How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 273, pp.579-601. Duncan, B., and Whittington, M. 2014, September. Compliance with standards, assurance and audit: does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networksp. 77. ACM. Graham, L. 2015.Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Hegazy, M. A., and Farghaly, M. 2016, August. Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. InAmerican Accounting Association Annual Meeting. Munteanu, V. and Berechet, M., 2014. Paradigms of the Concepts and Principles Substantiating the Elaboration and Presentation of the Financial Reporting Situations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 44, pp.72-78. Needles, B.E., Powers, M. and Crosson, S.V., 2013. Principles of accounting. Cengage Learning. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Reimers, J.L., 2014. Financial Accounting: Business Process Approach. Pearson Higher Ed. Warren, C.S., Reeve, J.M. and Duchac, J., 2013. Financial managerial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Zap and Electric Vehicle free essay sample

The competition to develop and market electric vehicles has increased during the last year and is expected to continue to increase. The electric bicycle industry has four major manufacturers and a large group of small companies. The major manufacturers are Honda, Suzuki, Sanyo and Yamaha. They mainly sell products to Japan and Europe. The other group of manufacturers is much smaller in size and sales volume. These manufacturers have products they sell into the U. S. , European and Asian markets.Porters five-forces model is a powerful tool for systematically diagnosing the principal competitive pressures in a market and assessing how strong and important each one is. The electric vehicle industry is a definite for applying this technique. These are my observations about the five forces affecting the EV industry: †¢ The rivalry among competing sellers in the EV industry is .. Zap Case Study Summary: Provides a case study of the Zap and the Electric Vehicle Industry. We will write a custom essay sample on Zap and Electric Vehicle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Describes how competition to develop and market electric vehicles has increased during the last year and is expected to continue to increase.Provides marketing suggestions. 1. The competition to develop and market electric vehicles has increased during the last year and is expected to continue to increase. The electric bicycle industry has four major manufacturers and a large group of small companies. The major manufacturers are Honda, Suzuki, Sanyo and Yamaha. They mainly sell products to Japan and Europe. The other group of manufacturers is much smaller in size and sales volume. These manufacturers have products they sell into the U. S. , European and Asian markets. Porters five-forces model is a powerful tool for systematically diagnosing the principal competitive pressures in a market and assessing how strong and important each one is. The electric vehicle industry is a definite for applying this technique. These are my observations about the five forces affecting the EV industry: †¢ The rivalry among competing sellers in the EV industry is high, with new businesses popping up every year. †¢ The barriers to entry for new competitors at this time is low, which is why rivalry is becoming stronger among companies with new companies forming left and right. The threat of substitute products is also high because new technology combined with new and innovative companies has created many product options in the EV industry. †¢ The bargaining power of suppliers is the EV industry is low because so many companies exist that create the parts EV markers are looking for. This gives companies more options at finding the cheapest prices fo r the parts they need. †¢ Finally, the bargaining power of customers is high, because there are so many companies out there offering electric vehicles.This allows consumers to pick and choose whom they want to deal with, thus lowering the bargaining power of the business itself. The major factors causing the EV industrys competitive structure to change is product innovation and regulatory influences. With product innovation, the key to success is capturing the imagination of the customers. Also, with the rising energy costs facing the world today, governments might require permits or licenses on the EV industry thus dampening the attractiveness of the market.Before the energy problem, recharging an EV was cost-efficient, but with this rise in energy prices, a potential alteration of consumer perception about the cost of owning an EV might occur. In my opinion, these driving forces only dampen the industry thus allowing only early-movers to be the most likely to survive the competition of this industr y. Is the industry attraction? Basing my decision on Porters five-forces model, I would have to say that the EV industry in unattractive. This is because anyone can enter into the industry thus creating too much competition which will drive prices down.This driving of prices downward will cause new entrants into the business to see no real profit growth. Also, new products being created keeps giving consumers new ideas to buy. This also makes it harder for businesses in the EV industry to find ways to make buyers choose their business. Also, suppliers have strong bargaining power so industries have a difficult time trying to shop around for the best prices on the parts they need. However, Zap was an early mover and is a current market leader in the industry and with a good strategy can have a profitable future that new entries find they cant get. Because Zap was an early mover into the EV industry, they have positioned themselves very high in the marketplace. This is a result of several acquisitions made including a major acquisition of EV Systems, CA. They also acquired several patents which helped keep other companies from copying their designs and what they put into their designs. They also conducted most of their business overseas which helped to save Zap money, which allowed them to focus on their distribution methods. Also, they are environmental friendly which allows consumers to look at them when deciding between electric and gas powered vehicles.Their present strategy is to develop, acquire and commercialize electric vehicles and electric vehicle propulsion systems that have fundamental, practical and environmental advantages over available internal combustion modes of transportation, while also having the ability to be produced commercially on an economically competitive basis. Also, they have positioned themselves as the premier EV provider, have strong focus on aggressive sales activity and a strong emphasis on product RD. 5. Sizing up a firms resource strengths and weaknesses and its external opportunities and threats, is commonly known as a SWOT analysis.After reading the Zap analysis, I have determined these strengths, weaknesses, opportunities and threats: Strengths †¢ Important Patents Through internal development and acquisition, Zap had procured 14 patents associated with EV design implementation. †¢ Strong Global Distribution Increasing demand coupled with increasing competition prompted Starr to shift production of high-volume products to Taiwan (the leading country in sales of electric bikes) to trim costs and to allow the company to focus its efforts on improving distribution. †¢ Joint Ventures Zap formed a joint venture agreement with Nongbo Topp Industrial Company Ltd.Of China to manufacture and distribute EVs in China. †¢ Strong Advertising Twelve electric bikes were used at the 2000 Olympics for regular patrols of the Olympic villages. Also, Actor Kevin Spacey drove a Zap scooter when appearing on the Tonight Show with David Letterman. Also, Zap scooters had found their way into four big screen movie productions in the summer of 2001. Weaknesses †¢ Higher overall unit costs relative to key competitors are a big problem facing Zap. †¢ Sub-par profitability †¢ Zap is short on financial resources to fund promising strategic initiatives.Opportunities †¢ Serving additional customer groups or expanding into new geographic markets or product segments. †¢ Acquisition of rival firms or companies with attractive technological expertise. (Zap purchased Electric Motorbike Inc. , a firm that developed electric scooters, motorbikes and motorcycles. ) †¢ Expanding the companys product line to meet a broader range of customer needs. (In May 2000 Starr introduced a new generation of non-powered scooter called The Kick, that used inline skate technology. Threats †¢ Likely entry of potent new competitors. Zap stayed busy with litigations protecting them from patent infringement by other copycat products. ) †¢ Slowdowns in market growth. (A shift in buyer needs and tastes away from the industrys product. There is a growing concern that the boost in sales of electronic scooters may just be a fad. ) †¢ Vulnerability to industry driving forces. (Advances in battery technology area driving force in the rise in interest and investment in the short-range EV market. Rapidly rising gasoline prices and an electric power crisis in California during 2000 has contributed to the growing concern about the external environment of EVs. Given the four lists above, I am able to draw the following conclusion about Zaps overall attractiveness. Zap has what appears to be a winning and competitively powerful strategy with a broader product line than most rivals. The companys early presence in the industry gives it important first-mover advantages and a competitive advantage over most other rivals. After reviewing case exhibits 2 and 3, I have determined that their operating expenses are too high. Zaps profit margins have increased over the last five year period from 22. 3% in 1997 to 36. % in 2000. However, they were still unable to cover their operating expenses that increased over the same period, resulting in losses from operations. Also, Zap was unable to provide a return on investments for its shareholders, which can have an impact on future investment opportunities. Zaps current ratios over the last five years have increased with a ratio of 5. 15 in 2000. This shows that Zap has been able to pay off its current debt when due without having to sell off its inventory. Finally, Zap has recorded a net loss for 6 consecutive years.Since it is an emerging industry, it is expected that Zap would incur losses until the industry is consolidated and they are able to achieve greater market penetration. Overall, Zap is on track for most emerging businesses, and because it was an early-mover, will have to the advantage to grow into a profitable company. After reviewing case exhibits 12-17, I have come up with the following five year sales forecast with minimum, maximum and expected sales with regards to their global penetration and the sales of just electric bicycles and scooters. (Note: estimates are in the millions. Year 1Year 2Year 3Year 4Year 5 Scooters215. 0 minimum 0 maximum 58 expected226. 0 minimum 75 maximum 0 expected236. 0 minimum 0 maximum 7 expected241. 0 minimum 7 maximum 0 expected249. 0 minimum 0 maximum 75 expected Bicycles260. 0 minimum 7 maximum 0 expected269. 0 minimum 0 maximum 5 expected280. 0 minimum 0 maximum 7 expected290. 0 minimum 0 maximum 73 expected295. 0 minimum 5 maximum 7 expected The increasing population of China and the rapid increasing in the sale of EVs in this market will help Zap to continue its market growth over the next five years with increase in sales and distribution.This trend might also take effect with the growing users of EVs in European markets as well. This trend might not affect U. S. markets because of our cultures need for gas powered vehicles. 8. The first challenge the company faces is trying to sell as many electric bikes as they do electric scooters. At the same time that Zap was transferring its manufacturing overseas, it was also trying to reposition itself as an overall provider of premier EV products with a primary focus on aggressive sales activity. However, in trying to accomplish both these tasks at the same time, Zaps market for electric bikes took a big dive.In 2000, scooter sales were leading bike sales by a ratio of 7 to 1. Zap cannot call itself the overall provider of premier EV products with its electric bikes sales plummeting significantly. The next challenge facing the company is creating a forecast of the demand for electric bikes. Since Zap is lagging in its electric bike sales, they are in desperation to create a forecast for demand in order to have a numeric goal. Finally, the company wants to alter its current generic strategy for obtaining a significant position in an industry still in its infancy.In order to accomplish this, Zap should be asking themselves; what is the best way to become the overall provider of premier EV products 9. The first problem was trying to accomplish two major ventures (one international venture and one market penetration venture) at the same time, thus causing electric bike sales to plummet. One alternative to this situation is to allow Hutchins, Rocklemwitz and Cronk (international gurus) to head the Taiwanese production venture and allow others who are strong in marketing to focus on ensuring that Zap becomes the overall provider of premier EV products. A second alternative would b e to focus first on transferring manufacturing to Taiwan then work on becoming the overall provider of premier EV products. The second issue was forecasting. One alternative is to center the forecast around similar recreational products. It is always good to benchmark your products; however, companies must be careful to benchmark according to product lines and not companies as a whole. Another alternative to this could also be to focus on market demographics and environmental variables.Warning: Environmental variables, depending on location, may differ drastically. Finally, an alternative for their generic strategy should be a market penetration strategy, which could help create a higher volume of sales at lower prices. Lowering the prices of their products could help increase their demand and limit future opportunities for lower-priced competitors that were already driving down the average selling prices of EVs. Another alternative to this could also be a skimming strategy, by estricting demand by maintaining a high price, which could create better results. Higher prices may provide higher profit margins and allow Zaps products to maintain a position of superiority in the EV industry. My final recommendations as far as forecasting would be to utilize both benchmarking and market demographics. When weighing the pros and cons, I find it strange for a company to use one forecasting tool without the other. Benchmarking will help Zap better understand the strategies of competitors.Then they can take the information gathered here and use it in trying to study market demographics for their own industry. Also, I would recommend Zap use the skimming strategy. They dont want to make mistakes that might jeopardize their current superiority. If they were to go with a market penetration strategy, they would be sacrificing quality products to help gain market entry at lower prices, but they dont want their profits to suffer because consumers sense a lack of quality.

The Beatitudes Essays

The Beatitudes Essays The Beatitudes Essay The Beatitudes Essay Essay Topic: The Book Thief The beatitudes, or the commandments of blessedness, given us by the Saviour, do not in anyway annul the commandments of the Law. On the contrary, these commandments complement each other. The Ten Commandments of the Law are restricted to prohibiting those acts which would be sinful. The Beatitudes explain to us how we may attain Christian perfection or grace. The Ten Commandments were given in Old Testament times to restrain wild, primitive people from evil. The Beatitudes are given to Christians to show them what disposition to have in order to draw closer and closer to God, to acquire holiness, and together with that, blessedness, which is the highest degree of happiness. Holiness, arising from proximity to God, is the loftiest blessedness, the greatest happiness that anyone could possibly desire. The Old Testament Law is a strict code of righteousness, but the New Testament Law of Christ is the law of Divine love and grace, the only means by which people are given the strength to live in full observance of the Law of God and to approach perfection. Jesus Christ, calling us to the eternal Kingdom of God, shows us the way to it through fulfillment of His commandments. For their fulfillment He, the King of Heaven and earth, promises eternal blessedness in the future eternal life. Our Saviour teaches: 1. Blessed are the poor in spirit, for theirs is the Kingdom of Heaven. 2. Blessed are they that mourn, for they shall be comforted. 3. Blessed are the meek, for they shall inherit the earth. 4. Blessed are they that do hunger and thirst after righteousness, for they shall be filled. 5. Blessed are the merciful, for they shall obtain mercy. . Blessed are the pure in heart, for they shall see God. 7. Blessed are the peacemakers, for they shall be called the children of God. 8. Blessed are they which are persecuted for righteousness sake, for theirs is the Kingdom of Heaven. 9. Blessed are you when men shall revile you, and persecute you, and shall say all manner of evil against you falsely, for My sake. Rejoice, and be exceeding glad; for great is your reward in Heaven. In each of these teachings of the Lord, one should observe the commandments on the one hand and the promises of reward on the other. For the fulfillment of the commandments of the Beatitudes it is necessary to have contact with God through prayer, both internal and external. One must struggle against sinful inclinations through fasting, abstinence, and so on. The First Beatitude Blessed are the poor in spirit, for theirs is the Kingdom of Heaven. Blessed - joyful in the highest degree and pleasing to God; poor in spirit - humble, those who are conscious of their imperfections and unworthiness before God, and never think that they are better or more holy than others. Spiritual lowliness is the conviction that our entire life and all our spiritual and physical blessings, such as life, health, strength, spiritual ability, knowledge, riches, and every good thing of life, all this is the gift of our Creator God. Without help from Heaven, it is impossible to acquire either material well-being or spiritual riches. All this is the gift of God. Spiritual lowliness is called humility. Humility is the foundation of Christian virtue, because it is the opposite of pride, and pride introduced all evil into the world. Due to pride the first among the angels became the Devil; the first people sinned, their descendants quarreled and went to war among themselves from pride. The first sin was pride (Sirach, or Ecclesiasticus 10:15). Without humility it is impossible to return to God. Nor are any of the other Christian virtues possible. Humility permits us to know ourselves, correctly to assess our worth and deficiencies. It acts beneficially in the fulfillment of our obligations to our neighbor, arouses and strengthens in us faith in God, hope and love for Him. It attracts the mercy of God to us and also disposes people well towards us. The Word of God says, A sacrifice unto God is a broken spirit; a heart is broken and humbled God will not despise (Ps. 50:17). Surely he scorneth scorners: but he giveth grace unto the lowly (Prov. 3:34). Learn of me, instructs the Saviour, for I am meek and lowly in heart: and ye shall find rest unto your souls (Matt. 11:29). Physical misery or privation can result in the acquisition of much spiritual humility if this privation or need is accepted with good will, without a murmur. But physical privation does not always result in spiritual humility; it can lead to bitterness. Even the wealthy can be spiritually humble if they understand that visible, material wealth is decadent and transitory, fleeting, and that it is substitute for spiritual riches. They must understand the word of the Lord, For what is a man profited, if he shall gain the whole world, and lose his soul? (Matt. 16:26). But Christian humility must be strictly distinguished from self-seeking self-abasement, such as fawning and flattery, which discredit human dignity. It is necessary strictly to reject so-called noble self-love or defense against affronts to ones honor, which reflect prejudices, pernicious superstitions, which were inherited from Roman paganism hostile to Christianity. The true Christian must decisively renounce these superstitions which resulted in the anti-Christian and shameful custom of the duel and revenge. In reward for meekness of spirit, humility, the Lord Jesus Christ promises the Kingdom of Heaven, a life of eternal blessedness. Participation in the Kingdom of God for the humble begins here and now - by means of faith and hope in God; but the ultimate reward in all of its fullness will be seen in the future life. The Second Beatitude Blessed are they that mourn, for they shall be comforted. The weeping about which the second beatitude speaks is first of all true tribulation of heart, and repentant tears for our sins, weeping over our guilt before the merciful God (for example, the tears of the Apostle Peter after his renunciation). For godly sorrow worketh repentance to salvation not to be repented of, but the sorrow of the world worketh death, said the Apostle Paul (2 Cor. 7:10). Tribulation and tears coming from misfortunes which befall us can be spiritually beneficial. For example, the death of one of our close ones can result in beneficial tears, if the sorrow is permeated by faith and hope, patience and devotion to the will of God. Jesus Christ Himself wept over the death of Lazarus. Even more so can tears and tribulation lead to blessedness when they are shed over the suffering of our unfortunate neighbor, if these sincere tears are ccompanied by Christian deeds of love and mercy. Worldly grief is grief without hope in God. It proceeds not from acknowledgment of ones sins before God, but rather from disappointment in ambition, aspiration to power, desire for gain. Such sadness, characterized by despondency and despair, leads to spiritual death, which can also result in physical death, by suicide or simply weakness due to lack of will to live. An example of such grief is that of Judas Iscariot, the betrayer of Christ the Saviour. As a reward for mourning the Lord promises that they that mourn will be comforted. They will receive forgiveness of sins, and through this, internal peace. The mourners will receive eternal joy, eternal blessedness. The Third Beatitude Blessed are the meek, for they shall inherit the earth. Meekness is peaceful, fully developed Christian love, free from all malice. It is manifested in the spirit of a man who never becomes angry, and never permits himself to grumble against God or people. Meek people do not become irritated and they do not vex or aggravate other people. Christian meekness expresses itself mainly in patient endurance of insults inflicted by others and is the opposite of anger, malice, self-exaltation and vengeance. A meek person always regrets the hardness of heart of the offending party. He desires his correction, prays to God for forgiveness of his deeds, remembering the precept of the Apostle: If it be possible, as much as lieth in you, live peaceably with all men. Dearly beloved, avenge not yourselves, but rather give place unto wrath: for it is written, Vengeance is mine; I will repay, saith the Lord (Romans 12:18-19). The best example of meekness given to us is that of our Lord Jesus praying on the cross for His enemies. He taught us to not take vengeance on our enemies but to do good to them. Take my yoke upon you and learn of me; for I am meek and lowly in heart: and ye shall find rest unto your souls (Matt. 11:29). Meekness tames even the hardest hearts. We can be convinced of this by observing the lives of people, and we find confirmation of it throughout the history of Christian persecutions. A Christian may become angry only with himself, at his own fall into sin, and at the tempter - the Devil. The Lord promises the meek that they will inherit the earth. This promise indicates that meek people in the present life will be preserved on earth by the power of God, in spite of all the intrigues of men and the most cruel persecution. But in the future life, they will be heirs of the heavenly homeland, the new earth (2 Peter 3:13) with its eternal blessings. The Fourth Beatitude Blessed are they that do hunger and thirst after righteousness, for they shall be filled. Those who hunger and thirst for righteousness are those people who deeply acknowledge their sinfulness, their guilt before God, and have a burning desire for righteousness. They try to serve God by a righteous life according to the commandments of Christ, which requires from Christians the most holy righteousness in all their relations with their neighbors. The expression hunger and thirst indicates that our yearning for righteousness must be very strong, as strong as our desire to appease our appetite and thirst. King David beautifully expressed such yearning, As the hart panteth after the fountains of water, so panteth my soul after thee, O God. My soul thirsted for God, the mighty the living (Ps. 41:1-2). God promised that those who hunger and thirst for righteousness will be filled. By this is meant spiritual satisfaction, comprised of internal spiritual peace, a calm conscience, justification, and forgiveness. Such satisfaction in the present, earthly life occurs only in part. The Lord reveals the mysteries of His kingdom to those who hunger and thirst after righteousness, more than to others. Their hearts in this world are delighted with knowledge revealed in the divine truths of the Gospel, in Orthodox teachings. Full satiety, full satisfaction of the holy yearnings of the human soul, and from this highest joy and blessedness, will be granted them in the future, blessed life with God. As the psalmist King David says, I shall be filled when Thy glory is made manifest to me (Ps. 16:16). The Fifth Beatitude Blessed are the merciful, for they shall obtain mercy The merciful are those who have compassion for others, who with all their hearts pity those who have fallen into misfortune or unhappiness, and who try to help them with good works. Works of mercy are both physical and spiritual. Bodily works of mercy: Feeding the hungry. Giving drink to the thirsty. Clothing the naked. Visiting those in prison. Visiting the sick and helping them recover or preparing them for a Christian death. Inviting strangers and foreigners and travellers into ones home and giving them rest. Burying the dead. Spiritual works of mercy: By word and example to convert the sinner from the error of his way (James 5:20). Teaching the ignorant truth and goodness. Dispensing good and timely advice to neighbors who are in distress or danger. Comforting the grieving. Refraining from returning evil for evil. Forgiving offenses with all ones heart. Praying to God for everyone. To the merciful, God promises in return that they will receive mercy. In the future judgment of Christ they will be shown the special mercy for the righteous. They will be delivered from eternal punishment for their sins to the degree to which they showed mercy to others on earth (See Matt: 25:31-46). The Sixth Beatitude Blessed are the pure in heart, for they shall see God. The pure in heart are those people who not only do not sin openly, but do not conceal unclean thoughts, desires and feelings in their hearts. The hearts of such people are free from attachment and infatuation with physical, earthly things. In general they are free from passions caused by self-centeredness, egotism and pride. People with pure hearts unceasingly think about God. In order to acquire a pure heart, it is necessary to observe the fasts proclaimed by the Church, and to guard oneself against gluttony, drunkenness, depraved spectacles and amusements, improper teachings and indecent books. Purity of heart is far superior to simple sincerity. Sincerity requires only that a person be candid and single hearted in relation to his neighbor. But purity of heart requires complete suppression of depraved thoughts and constant remembrance of God and His holy commandments. To the pure in heart God promises that they will see God. Here on earth they will see Him through Grace, mysteriously, with the spiritual eyes of their hearts. They can see God in His revelations, images and likenesses. In the future, eternal life, they will see God as He is (1 John 3:2). Furthermore, since contemplation of God is a source of the highest blessing, the promise to see God is a promise of the highest degree of blessedness. The Seventh Beatitude Blessed are the peacemakers, for they shall be called the children of God. Peacemakers are people living with everyone in peace and harmony and fostering peace among people. When other people are at enmity among themselves they try to reconcile them, or at least pray to God for their reconciliation. Peacemakers remember the words of the Saviour, Peace I leave with you, My peace I give unto you (John 14:27). If it be possible, as much as lieth in you, live peaceably with all men, said the Apostle Paul (Romans 12:18). To the peacemakers the Lord promises that they will be called sons of God. They will be the closest to God, heirs of God, joint-heirs with Christ. The peacemakers by their spiritual feat resemble the Only-begotten Son of God, Jesus Christ, Who came to earth to reconcile sinful people with Divine judgment and to establish peace among people in place of the animosity reigning among them. Therefore to the peacemakers is promised the epithet, sons of God, and inexpressible blessedness. The Eighth Beatitude Blessed are they which are persecuted for righteousness sake, for theirs is the Kingdom of Heaven. For righteousness sake, is meant to live righteously according to the commandments of God, and resolutely fulfilling Christian obligations. Persecuted - for their righteous and pious life, they suffer oppression, persecution, privation and adversity at the hands of the unrighteous enemies of truth and goodness, but nothing can cause them to waver from the truth. Persecution is inevitable for Christians living according to the Gospel’s righteousness, because evil people detest righteousness, as truth exposes their evil deeds, and always persecute people who stand for the truth. The Only-begotten Son of God, Jesus Christ, was Himself crucified by haters of Gods truth. For all His followers He predicted: If they have persecuted Me, they will also persecute you (John 15:20). All that will live godly in Christ Jesus shall suffer persecution, says the Apostle Paul (2 Tim. 3:12). In order to endure persecution patiently for righteousness sake, a person must have love for the truth, be steadfast and firm in virtuous living, have courage and patience, and faith and hope in the help and protection of God. To those persecuted for righteousness sake, for their struggles in confessing the truth, the Lord promises the Kingdom of Heaven, spiritual triumph, joy and blessedness in the heavenly dwellings of the future eternal life (see Luke 22:28-30). The Ninth Beatitude Blessed are ye when men shall revile you, and persecute you, and shall say all manner of evil against you falsely, for my sake. Rejoice, and be exceeding glad, for great is your reward in Heaven. In the last, the ninth commandment, our Lord Jesus Christ calls especially blessed those who for the sake of Christ and for the true Orthodox faith in Him, patiently bear disgrace, persecution, malice, defamation, mockery, privation and even death. Such a spiritual feat is known as martyrdom. There is no higher spiritual feat than martyrdom. The courage of Christian martyrs must be distinguished from fanaticism, which is irrational zeal not according to reason. Christian martyrs must also be distinguished from the lack of feeling brought on by despair or pretended indifference, with which some criminals because their incorrigible hardness and pride, serve out their sentences and go to execution. Christian courage is based on the highest of Christian virtues, on faith in God, on hope in God, on love for God and neighbor, on complete obedience and unshaken faith in the Lord God. The highest form of martyrdom was suffered by Jesus Christ Himself, and in like manner, the Apostles and an innumerable multitude of Christians, who with joy went to martyrdom for the name of Christ. Wherefore seeing we also are compassed about with so great a cloud of witnesses, let us lay aside every weight and the sin which doth so easily beset us, and let us run with patience the race that is set before us, and looking unto Jesus the Author and Finisher of our faith, Who for the joy that was set before Him endured the cross, despising the shame, and is set down at the right hand of the throne of God. For consider Him that endured such contradiction of sinners against Himself, lest ye be wearied and faint in your minds (Heb. 12:1-3). For the spiritual feat of martyrdom, the Lord promises a reward in Heaven. But here on earth the Lord glorifies many martyrs for their firm confession of faith with incorruptible bodies and miracles. If ye be reproached for the name of Christ, happy are ye; for the spirit of glory and of God resteth upon you: on their part He is evil spoken of, but on your part He is glorified. But let none of you suffer as a murderer, or as a thief, or as an evildoer, or as a busybody in other mens matters. Yet if any man suffer as a Christian, let him not be ashamed; but let him glorify God on this behalf (1 Pet. 4:14-16). Numberless Christians martyrs rejoiced during unspeakable torture, accounts of which are preserved in factual accounts of lives of the Saints. Note: In Roman courts, special scribes were obligated to write protocols (official records) of judicial procedures and legal decisions. Such protocols of interrogations, made in Roman courts during the legal process of Christian martyrs, after the period of persecutions were carefully preserved by the Church. The protocols came to be trustworthy accounts of the feats of martyrdom of the Christians. Discussion on the Meaning of Evil The concept of evil in the world imposes a grave burden of doubt in the hearts of many faithful people. It seems inconceivable that God would permit evil. In fact, God in His Omnipotence could easily eliminate evil. How could a merciful God allow the evil deed of a single offender to doom thousands, sometimes millions, or even half of humanity to poverty, grief or disaster? What then is the meaning of evil? With God nothing is without reason. In order to answer this question, it is necessary to recall what evil is. By the term evil we do not mean suffering, need and deprivation, but sin and moral guilt. God does not desire evil. Almighty God cannot approve of evil. More than that, God forbids evil. God punishes evil. Evil or sin is in contradiction to the will of God. Sin began, as we know, when the highest angel, created by God, insolently rejected obedience to the blessed will of God and became the Devil. Evil is caused by the Devil. He inspires or influences the occurrence of sin in man. It is not the body which is the source of sin, as many believe. The body becomes an instrument of sin or of good not of itself but through the will of a person. True faith in Christ elucidates the following two causes of sin in the world: The first cause lies in the free will of man. Our free will is the mark of our likeness to God. This gift of God elevates mankind to the highest of all earthly creatures. By freely choosing good and rejecting evil man exalts God, glorifies Him and perfects himself. In the book of the Wisdom of Sirach (Ecclesiasticus 15:14), it says, He (God) in the beginning made man and left him in the hand of his own free will. By this God gives to people of good will the possibility to attain Heaven, and to people of evil will, the other world. However it happens, the result is only by means of a persons free will. Saint Cyril of Jerusalem says, If nature were fused together and it were not possible to do good by free will, then for whom would God prepare the inexplicable crown? Sheep are gentle, but they will never be crowned for their gentleness, because their gentleness comes not from their own free will but from their very nature. Saint Basil the Great says, Why is not sinlessness incorporated our nature, so that it would be impossible to sin, even if we wanted? You do not recognize good and faithful servants when you keep them restricted, but only when you see that they voluntarily fulfill their responsibilities before you. Virtue comes on the condition of free will, not necessity; and free will depends on the condition that we be free. Therefore, whoever reproaches the Creator for not creating us sinless prefers the irrational, immovable nature, not having any yearnings, nature gifted with judgment and independence. In other words, he prefers robots to intelligent creatures. Thus, the internal cause for the origin of evil, or sin, consists of the will of man. The second basis for the existence of evil consists in the fact that directs evil to good. But God does not tolerate evil for the sake of good. For God, it is not necessary to pay such a high price. God does not wish for evil under any circumstances. Bu t when evil penetrated into the world through the fault of sinful people, then God, in plan for the world, compelled even evil to serve good. For example, the sons of Jacob sold his brother Joseph into slavery. They committed an evil deed, but God turned the evil into good. Joseph rose in Egypt and acquired the capacity to save from starvation the family from which the Messiah would come. When Joseph saw his brothers several years later, he said to them, You intended evil against me, but God turned it into good! In the days of the Apostles, the Jews persecuted Christians in Palestine. The Christians had to flee from Judea, the land sanctified by the life and blood of the Saviour. But everywhere they went they sowed the words of the Gospel. The sins of the persecutors were directed into spreading Christianity. The pagan emperors of Rome persecuted the young Christian Church. Tens of thousands of martyrs shed their blood for Christ. The blood of the martyrs became seeds for millions of new Christians. The fury of the persecutors, their sins of hatred and murder were directed by God in this instance into the building up of the Church. They thought and accomplished evil. God turned all of their deeds to the good. The history of mankind, right up to the events of our day, testifies to the truth of these words. The greatest downfall of man concurred with the greatest religious triumph, the turning of men to God. We need only have patience and wait, one day is with the Lord as a thousand years, and a thousand years as one day (2 Peter 3:8) But this intertwining of evil into the plan for the management of the world did not appear to be some sort of belated addition for the correction of creation. The intertwining of evil was provided for in the act of the eternal will of God, in which was determined the creation of the world. For God is the eternal today! His foresight extends to eternity. It functions always and without interruption. (Extracted from a brochure by L. Lusin, Who is Right? with additions. )

Singapore Exchange and the Australian Securities Exchange Assignment

Singapore Exchange and the Australian Securities Exchange - Assignment Example The above proposal of SGX– based on an offer of $8.2 billion – has been considered as an important initiative for strengthening the financial performance of both markets involved (Jakarta Globe 2010); moreover, the local economies will be benefited – both in the short and the long term. The key advantage of the new group – the one resulting from the merge of the above two exchange markets – will be related to the following fact: Australia has significant and adequate resources while Singapore is well known as a powerful marketplace and it is also directly linked with the Chinese market (Jakarta Globe 2010). It should be noted that the decision of leaders in Singapore’s SGX to propose a merger between their organization and the ASX has caused severe turbulence in the Asian market. The new group,  as resulted from the above merger, will be quite powerful. For Australia, the specific merger is related to a series of benefits. At a first level, the resulted group will have a capitalization of about $12.3 billion, i.e. it will be fifth in the list of the most powerful exchange groups worldwide (Jakarta Globe 2010). Of course, it would be quite important that Australia would keep its control on its market (D. Horsfield in Wen et al. 2010). It seems that such risk is not involved in the particular project; in fact, in the relevant proposal it is made clear that the two markets will remain independent – as separate legal entities – and will be regulated in accordance with the local laws (Laible 2010); in March 2011 the above proposal was changed incorporating the rule that each of the exchange markets will be equally represented in the board of the new organization (Lee 2011).  In terms of its benefits, the particular merger would lead to the establishment of ‘a single multi-asset platform lowering trading costs and increasing technical efficiencies’ (Laible 2011); the above fact would result to t he increase of the number of investors.

Has Organisational Culture now replaced organisational Structure as Essay

Has Organisational Culture now replaced organisational Structure as the dominant method of management control in the organisation. reflect these controls with - Essay Example Taylor and Herbert Simon are all Americans. To enable the readers to fully understand the research question, the researcher will first define organizational structure as well as the organizational culture before comparing the difference between the two management control methods. Through the process of conducting a literature review, the researcher will identify the evolution of organizational structure and organizational culture. Prior to concluding as to whether or not organisational culture has totally replaced the importance of organisational structure as a more dominant method of management control within an organisation as well as whether or not it would be a good idea to consider whether these sorts of generalizations can be applied in a global manner or whether they tend to reflect the dominance of the US experience in management theory, the researcher will seek to examine the degree of detachment from the use of the formal rules and regulations within the UK government organization. Organizational structure is the structural pattern that is created within the organization based on the importance of each employee’s role. (Mabey, Salaman, & Storey, 2001; Mullins, 1993) The main purpose of the structure is to organize the allocation of work and responsibilities so as to hasten the accomplishment of the organizational goals. With the presence of an organizational structure, it is easier for the leaders to develop a strategic plan and control the internal activities within the organization. (Mabey, Salaman, & Storey, 2001) In line with the organizational structure is the classical bureaucracies which is normally based on a set of principles of hierarchy, authority as well as organizational control. (Weber, 1981 [1945]) These bureaucracies are structured into different compartmentalised hierarchial layers to determine the significance of the employees authoritative power

Brazil and United States Healthcare Essay Example for Free

Brazil and United States Healthcare Essay Abstract The topic of health care has become the most pressing and ongoing debates for not only the United States but also many other nations around the world. Many countries have implemented a universal health coverage for years with effective results. While the United States steps into a immature national health care program, the government can observe Brazil’s health care system to learn valuable lessons. The type of health care system a country chooses has a major effect on the country’s health care professionals. While comparing the health care professionals of the United States and Brazil, many similarities can be seen; however, the United States can learn many lessons from Brazil. A Comparative Analysis of Health Care Professionals in Brazil to Those in the United States The latest topic in the United States today, is the subject of healthcare reform in the United States. With the Patient Protection and Affordable Care Act (ACA) upheld by the Supreme Court in 2012, Americans everywhere have formed an opinion about the new national health care system—most opinions viewing the national system as negative. However, several developed nations similar to the United States have partaken in a national health care system for years. The large nation of Brazil has utilized a national health system since 1923, and has seen both positives and negatives. Many Americans see the supply and demand of health care professionals as a potential threat to the future of the ACA and the United States as a whole—a definite issue that has affected Brazil. In Brazil, health care is viewed as a constitutional right being offered by private and government organizations and is an obligation of the state. Through the Unified Health System (SUS), public health care is universal and provided free of charge to all Brazilian permanent residents. In addition to the United Health System, Brazilians also have private based health insurance coverage which the wealthier population can usually purchase, and Brazilians can be offered health  coverage by their respective employers if available. As of 2003, 174.6 million Brazilian residents receiving benefits from the SUS were documented. Of the 174.6 million, 475,699 healthcare professionals existed within Brazilian health care. In 2012, the total percentage of GDP spent on health expenditure in Brazil was at a four-year high of 9.3%. However, Brazil’s health expenditure is far lower than the United States health expenditure that spent a total of 17.9% in 2012. In Brazil the average life expectancy has been on the rise since 2000. In 2010, average Brazilian life expectancy was reported at 73.5 years with a life expectancy for men at 69.7 and for women at 77.3. The infant mortality rate in Brazil has been decreasing over the years, but is still considered high for a developed nation. Maternal mortality rate in Brazil is also decreasing in years and would be considered average compared to other countries. In an attempt to improve the national health care system in Brazil, the Brazilian government established the â€Å"Mais Medicos† program, or more doctors program, in 2013. The project was aimed to create close to 1,000 jobs for physicians to tend to patients in the 22 states that have fewer doctors than the national average—most of the states lying in the Northern region of the nation. In addition to their salaries, doctors are provided financial aid to cover housing and sustenance per municipalities of the government. The program will employ physicians temporarily while the Brazilian government looks to increase attendance to Brazilian medical schools over a short amount of time by offering substantial amounts of financial aid and increasing expenditures on medical school scholarships. Originally, the program was offered to Brazilian resident doctors only in an attempt to bring doctors from the more populated and urban areas to the rural and less populated areas. When few residential doctors applied, the Brazilian government extended Mais Medicos to Brazilian doctors who received their education overseas and foreign doctors. Prior to applying, it was suggested that applicants should have a general understanding of the Portuguese language in order to be accepted into the program. At the end of the application process, nearly 20,000 doctors had submitted applications with listed preferences of the cities that they wish to work in. Doctors involved in the program are required to work 40 hours a week for three years and may work no longer than 6 years in the program. The physicians accepted into the Mais Medicos program receive 10,000 Brazilian  Reals (an equivalent to $4,501 US dollars) per month to spend on housing and necessities. During 2013, Brazilian President Dilma Rousseff imported nearly 11,000 Cuban physicians to serve in the program. Cuban physicians were to serve similar hours, but their salaries would be sent to the Cuban government who would distribute 40%-50% of the earnings to the physicians working in Brazil. This exchange has been an ongoing debate between the medical community of Brazil and its government. The benefits listed above are considered to be beneficial to physicians. The life expectancy, infant mortality rate, and maternal mortality rate are all at a good standing compared to recent generations in Brazil; therefore, the physicians having these characteristics as a resume topic shows that they were a part of a â€Å"change† in Brazil. Although the Mais Medicos program seems to have some flaws and a definite group that disapproves of it, it also is seen by many to do well for the health care system in Brazil and has many supporters. The common problem in Brazil for health care professionals seems to be a lack of distribution of doctors into the more rural areas of the country. On average in Brazil, there are only 2 hospital beds per 1,000 people. In the northern regions of Brazil, where more rural areas are found, the amount of hospitals per resident is lower than the average. Much like in the United States, doctors are very reluctant to the thought of beginning a practice in a small rural town. Reasons being that small rural towns are usual ly less populated and on average bring in less household income. In Brazil, the idea of practicing medicine in these depressed areas is even less glamorous because of the government involvement in health care. In these areas, practices receive less attention including lack of supplies and infrastructure. Physicians located within wealthier and more populous areas have slightly better access to equipment and infrastructure, but the conditions differ only slightly. Doctors are extremely rushed with a constant overflow of patients and consistently working in hot rooms with little air circulation. This is problem does not only exist in the public clinics of general physicians. Specialist physicians have a persistent flood of patients who do not need a specialist’s care, but seek the specialist because there is no general physician available. Another challenge that Brazil’s physicians face is the complete absence of electronic health records (EHRs). Although electronic health records can be difficult and  costly to implement, the benefits of them to a health system that lacks infrastructure can be monumental. EHRs improve quality, convenience, care coordination, practice efficiencies, and cost efficiencies. Implementing electronic health records would improve the quality of Brazil’s physicians work environment. The last challenge Brazil physicians face is the existence of corruption within the system. One example includes Brazil’s wealthier population paying physicians under the table to treat them before others. While some patients are in dire need of an operation or treatment, a wealthier patient has the opportunity to offer the physician an amount of money that will sway the physician to treat their situation before others—even though the others have been waiting an extended amount of time. Unfortunately, these types of situations are not illegal in Brazil; therefore, it happens frequently. In the United States, health care has only recently been provided as â€Å"universal coverage†. It is an ongoing debate to whether health care in America is a right or a privilege. The United States has always offered free health coverage to the elderly and the poor—paid for by taxpayers. In 2010, Medicare and Medicaid covered at least 112,979,783. In addition to Medicare and Medicaid, most of the American population has chosen to receive employer-based health coverage. The number of Americans with employer-based health coverage, however, has been declining since the discussion of the Affordable Care Act. Since the Affordable Care Act has come about, over 8 million people have signed up for coverage with 87% of the newly insured being previously uninsured. In 2012, the World Bank reported that there were 2.5 physicians per 1,000 people. In 2012, the total percentage of GDP spent on health expenditure in the United States was at a 17.9%. This total is far greater than the amount of GDP spent on health expenditure in Brazil. In the United States the average life expectancy has steadily increased over generations. The life expectancy reported in 2012 was 78.7 years. Although it would normally be a slight age difference, it is an incredible gap for life expectancy with Brazil at 73.5. The infant mortality rate in the United States has been steady over recent years at 6 deaths per 1,000 births. Maternal mortality rate is significantly lower in the U.S. than Brazil with Brazil at 69 deaths per 100,000 births and the United States at 28 deaths per 100,000 births. Overall, physicians  working in the United States would have a greater professional advantage over those who practice in Brazil. Not only does the United States report superior statistics for life expectancy, infant mortality rate, and maternal mortality rate, but the United States is generally a wealthier nation than Brazil. Because the United States has been a democracy for over 200 years and because of their general wealth, it is likely that the United States is in a better position to take over a health care system plan like Brazil’s. Much like Brazil, the United States new ACA health care plan has cut the uninsured rate in half and will continue decreasing the number of uninsured over the next several years. In regards to the corruption that Brazil faces on a daily basis with the wealthy paying physicians under the table, the United States cannot completely rule out the possibilities of that happening within the new health care system. However, regulations and laws have been established to prevent such situations. While there are many benefits to becoming a healthcare professional in the United States, there are also some challenges. One of the greatest challenges that physicians in the United States will face under the ACA is the growing number of patients who need to be seen by a doctor. New patients will flood waiting rooms with problems that may be preexisting with no prior treatment. However, doctors may not mind seeing more patients per day, because the amount of insurance reimbursement doctors receive will continue to decline. This is because the Affordable Care Act not only set out to achieve health care for more Americans, but it also set out to decrease overall health care costs. With the discussion of the ACA causing insurance reimbursement shrinkage and higher insurance premiums, it will become more costly to run a private practice. Overall, both the United States and Brazil’s health care system have their advantages and disadvantages. While American physicians are struggling with shrinking reimbursements and a surplus of patients, Brazilian physicians are struggling with a lack of equipment and supplies and are challenged by corruption regularly. While it seems that the United States is leaning towards a similar health care system to Brazil’s United Health System, Americans can correct the mistakes made by Brazil in regards to the treatment and use of its health care professionals. References The Affordable Care Act: A Quick Guide for  Physicians. (n.d.). National Physicians Alliance. Retrieved July 9, 2014, from http://npalliance.org/wp-content/uploads/NPA-ACA.Quick_.Guide_.for_.Physicians.041311.p Bevins, V. (2014, January 6). Brazils president imports Cuban doctors to ease shortage. Los Angeles Times. Retrieved July 12, 2014, from http://www.latimes.com/world/la-fg-ff-brazil-doctors-20140106-story.html#page=1 Elias, Paulo Eduardo M., and Amelia Cohn. Health Reform in Brazil: Lessons to Consider. PubMed Central. N.p., n.d. Web. 8 July 2014. Retrieved July 1, 2014, from http://www.ncbi.nlm.nih.gov/pmc/articles Flying in doctors. (2013, August 31). The Economist. Retrieved July 8, 2014, from http://www.economist.com/news/americas/21584349-government-imports-foreigners-reach-parts-locals-dont-want-flying-doctors Kane, J. (2012, October 22). Health Costs: How the U.S. Compares With Other Countries. PBS. Retrieved July 9, 2014, from http://www.pbs.org/newshour/rundown/health-costs-how-the-us-compares-with-other-countries/ LoGiurato, B. (2014, May 1). Heres How Many People Actually Gained Insurance Because Of Obamacare. Business Insider. Retrieved July 12, 2014, from http://www.businessinsider.com/how-many-people-signed-up-for-obamacare-2014- Squires, D. A. (2012, May 1). The mission of The Commonwealth Fund is to promote a high performance health care system. The Fund carries out this mandate by supporting independent research on health care issues and making grants to improve health care practice and policy. Support for . Issues in International Health Policy. Retrieved July 10, 2014, from http://www.commonwealthfund.org/~/medi The World Bank. (n.d.). The World Bank. Retrieved July 12, 2014, from http://data.worldbank.org