Zynga’s Revenue Recognition Dilemma

http://accrualperspective. wordpress. com/2012/10/10/zyngas-income acknowledgment quandary/Zynga’s Revenue Recognition Dilemma Leave an answer Zynga’s Revenue Recognition Dilemma Zynga has been the focal point of an exceptionally contested subject on appointments and incomes starting late. Lamentably for the internet gaming organization, numerous bookkeepers and money related experts are not in Zynga’s favor in transit that the organization has been perceiving incomes. To place the organization in context, there are 26 million computerized ranchers by means of the tremendously uncontrolled FarmVille application run by Zynga.In the mainstream game, Facebook clients fabricate homesteads to deliver crops and make the sort of efficiency that they want. This makes the requirement for virtual, substantial gear, for example, tractors, seeders and collectors, all which can be purchased with FarmVille Currency. Zynga brings in cash by permitting clients to rush the proced ure by changing over genuine dollars from their Visas into the virtual money important to get the gear they have to take care of business. Like FarmVille, Zynga has clients over an assortment of utilizations, for example, CityVille, Words with Friends, and Mafia Wars, all of which utilizing the equivalent models.This sort of one of a kind income anyway incites an interesting inquiry; that is, how is Zynga expected to report incomes from these items that they’ve advertised? As indicated by the company’s 10-k report, it’s approaches on announcing states that: * â€Å"For the offer of consumable virtual products, we perceive income as the merchandise are consumed† * â€Å"We perceive income from the offer of solid virtual merchandise ratably over the assessed normal playing time of paying players for the appropriate game, which speaks to our best gauge of the normal existence of our sturdy virtual goods† And maybe the most significant: â€Å"If we do n't be able to separate income inferable from tough virtual merchandise from consumable virtual merchandise for a particular game, we perceive income from the offer of strong and consumable virtual products for that game ratably over the evaluated normal time frame that paying players regularly play our games† This sort of money related detailing is essentially excessively confounding and invites a lot of adjustment inside the reports. Likewise, this kind of unusual revealing strategy permits the organization to slant main concern benefits and move their profit to mirror a false valuation of the company’s worth.These sorts of controls are particularly disturbing to clients of the financials who are hoping to put resources into an organization that gives off an impression of being developing, when as a general rule it is adjusting creation numbers with each back to back quarter. With respect to the income acknowledgment question, the manner in which their bookkeepers gau ge normal periods that paying players really play the Zynga games must be approved. In an ongoing article by Bloomberg’s Cory Johnson, he noticed that Zynga has made changes to these evaluations five of the last six quarters. These progressions made definitely impact the net benefits that Zynga is answering to the public.By taking the gauge and mutilating it, they can report benefits when without a doubt there are none. It is interested that the reviewer doled out to Zynga, Ernst and Young, has permitted this strategy for bookkeeping to be executed when obviously it is influencing the main concern. It is likewise inquisitive that E&Y is additionally the reviewer for the Zynga’s merchant, Facebook whose Zynga benefits have represented generally 12% of its income. This â€Å"independence† (or need there of) raises doubt about the genuine validness behind these detailing guidelines and what they intend to the bookkeeping calling just as fiscal report clients wo rld-wide.At any rate, this is a point that should be uncovered, talked about and controlled upon. Zynga can't only continue revealing as they wish to incite the presence of a triumph while the genuine benefits and misfortunes go unnoticed. http://online journals. smeal. psu. edu/grumpyoldaccountants/documents/746#more-746 http://articles. businessinsider. com/2011-10-12/research/30269486_1_zynga-virtual-products appointments http://www. forbes. com/locales/francinemckenna/2012/04/23/how-zynga-facebook-and-groupons-go-to-inspector revises bookkeeping rules/

Comparing Ursula K. LeGuin’s Forgiveness Day and Nicola Griffith’s Ammo

Contrasting Ursula K. LeGuin’s Forgiveness Day and Nicola Griffith’s Ammonite  â â In Ammonite, Nicola Griffith recounts to the account of one woman’s experience with and absorption into the way of life of an outsider world.â Ursula K. LeGuin’s â€Å"Forgiveness Day† comparably describes one woman’s encounters as she faces an outsider culture.â In the two cases, these ladies, Solly in â€Å"Forgiveness Day† and Marghe in Ammonite, find out about themselves as their position moves from that of an untouchable and they discover their place in society.â Although there are similitudes in the characters’ foundations, their excursions, and their mission for having a place, there are major contrasts in the process the characters experience so as to discover a spot where they belong.â Specifically,â LeGuin and Griffith reflect each other in depicting the causal connection between tolerating oneself and partaking in a sentimental accomplice relationship.â This distinction is telling as it mirrors the varying per spectives towards the job of sentimental associations in one’s development process just as in the public arena all in all.  â â As these accounts start, both Marghe and Solly are striking in their absence of connections to the outside world.â Moreover, they sure about their expert capacities and glad for their independence.â In their opportunity, both are profound orphans.â Marghe’s mother is dead and she isn't in contact with her father.â furthermore, she has no genuine companions and is incredulous of her associates on Jeep.â Solly is additionally a vagrant undeniably; she has gone through the vast majority of her time on earth in space, and the specialized limitations of movement imply that as she voyaged she would skip â€Å"another half thousand years in the process† (LeGuin 47).â Her folks, just as anybody ... ...serve â€Å"with incredible differentiation as a Stabile† (123).â Solly discovers spots to have a place, and Teyeo discovers he has a place at her side.â Marghe is just ready to discover a spot and begin to look all starry eyed at after she has really come to know and comprehend herself.â She joins a family, assists with supporting it, and figures out how to belong.â Romantic love, rather than causing her to have a place, gets conceivable simply after Marghe has made critical strides towards discovering her place rn the world.â Nonetheless, in the two cases, the writers exhibit their characters’ requirement for genuine human contact and friendship and their own conviction that such contact is a significant piece of life.â To turn out to be entire, the outcast must come in.  Works Cited Griffith, Nicola.â Ammonite.â Toronto: Ballantine Books, 1992. LeGuin, Ursula K.â â€Å"Forgiveness Day.†Ã¢ Four Ways to Forgiveness.â New York: HarperPaperbacks, 1995.â Pp. 47-124.

Overview of Ritalin for ADHD

Overview of Ritalin for ADHD ADHD Treatment Print Using Ritalin to Treat ADHD By Vincent Iannelli, MD facebook Vincent Iannelli, MD, is a board-certified pediatrician and fellow of the American Academy of Pediatrics. Dr. Iannelli has cared for children for more than 20 years. Learn about our editorial policy Vincent Iannelli, MD Medically reviewed by a board-certified physician Updated on February 04, 2020 ADHD Overview Symptoms Causes Diagnosis Treatment Living With In Children Mike Simons / Getty Images In This Article Table of Contents Expand Forms of Ritalin Warnings and Side Effects Abuse View All When parents think about treating ADHD, they often think about Ritalin, as it was one of the first ADHD medications introduced (amphetamines were first). Ritalin has been used to treat ADHD since the 1950s. Ritalin (generic name methylphenidate) is a central nervous system stimulant that is used to treat children with attention deficit hyperactivity disorder or ADHD. It is also used to treat patients with narcolepsy.?? Since Ritalin is often used as a generic term for the whole range of ADHD medications, sometimes people attribute every negative thing they have ever heard about ADHD treatments to Ritalin. This is unfortunate because Ritalin has a good track record of helping a lot of children with ADHD.?? Forms of Ritalin Ritalin is available in a variety of short, intermediate, and long-acting forms. Focalin (dexmethylphenidate) and Focalin XR are made of just one part or isomer of Ritalin. These medicines leave out another part, which is inactive and may contribute to side effects. Doses of stimulants dont usually depend on a childs weight,?? so your pediatrician will usually start with a low dose and then work upwards until it usually works or is causing side effects. Although most forms of Ritalin, including Concerta, must be swallowed whole, it is possible to open Ritalin LA and Metadate CD capsules and sprinkle the contents on food, such as applesauce. The liquid and chewable forms of Ritalin are good alternatives for children who cant swallow pills. Except for newer medications, such as Daytrana, Quillichew ER, and Quillivant XR, most of these medications are available in generic forms, which can help you save money. Short-Acting Ritalin Short-acting Ritalin is available in 5mg, 10mg, and 20mg tablets that are usually taken two or three times a day. Each dose lasts three to five hours.?? RitalinMethylin (chewable tablets) Intermediate-Acting Ritalin With these formulations, a dose lasts 3 to 8 hours.?? Ritalin SRMetadate ERMethylin ER Long-Acting Ritalin A dose of these medications lasts 8-12 hours, which means a child only has to take one dose per day.?? Although convenient, once-a-day forms of Ritalin are typically much more expensive than generic methylphenidate Daytrana (patch)Metadate CDRitalin LAConcerta (methylphenidate ER)QuilliChew ER (chewable tab)Quillivant XR (oral suspension) If your child misses a dose of Ritalin (or a similar stimulant), they can take the dose late. But they should not take it after six p.m., because it may interfere with their ability to fall asleep. Warnings and Side Effects The most common side effects of Ritalin are nervousness and insomnia (trouble sleeping). Other side effects include hypersensitivity, anorexia, nausea, dizziness, palpitations, headache, dyskinesia, drowsiness, blood pressure, and pulse changes, tachycardia, angina, cardiac arrhythmia, abdominal pain, and weight loss (when it is taken for a prolonged period of time).?? Many side effects can be managed by lowering the dose. But if they continue, ask your childs doctor about a switch to another medicine. Although Ritalin is well tolerated by most children, there are some who should not take Ritalin, including those with other conditions such as:?? Marked anxiety, tension, and agitationGlaucomaMotor tics, Tourettes syndrome,  or a family history of Tourettes syndromeHypersensitivity to Ritalin Ritalin is also not approved for children under 6 years of age, or for people taking MAO inhibitors. It is not recommended for pregnant women. Ritalin Abuse Short-acting Ritalin is sometimes abused by people who crush and snort it or simply take Ritalin that they havent been prescribed. They may believe it will help them study better or perform better at school. Ritalin is a controlled substance, but despite persistent myths, that does not mean that is a narcotic. It is controlled because it can potentially be abused (if taken by people without a prescription or medical need).??

Toyotas Marketing Strategy Report - Free Essay Example

Sample details Pages: 11 Words: 3354 Downloads: 1 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Risks and value management are very much interrelated tasks and should be undertaken in parallel. Value management is concerned with alternative solutions based on a set of constraints that have been analysed in order to approve the best available option in terms of specification, cost, etc. Risk management looks at generated alternatives to remove any elements of surprise. Poor risk management is therefore a main cause of project collapse. An adequate understanding of both value and risk management is a major contributor in improving project performance. In practice, a value management exercise is performed first, to determine what represents value to the project or to the business as a result of delivering the project. Once a preferred option is identified, the risks that are likely to occur if that option was implemented are also identified. An integrated project team (value management and risk management) repeats the exercise of identifying value and the associated risks until they reach an optimum balance between value and risk. Don’t waste time! Our writers will create an original "Toyotas Marketing Strategy Report" essay for you Create order 4.2 Value and value management: Value, in a broad sense, is concerned with achieving benefit to the client. That is, the proposed project is worth it and benefits could be measured in business terms but not essentially in financial terms, for example, to create better working environments or to improve patients experience during treatment. Value implies ensuring the right decisions are taken to obtain an optimum balance of benefits with respect to cost and risk. Value management then provides a systemised approach for assessing and developing a project to improve the chances of achieving project requirements at an optimum value for money. Value management is an ongoing process in which all relevant components in a project are critically appraised to verify whether more valuable alternatives are available. The emphasis of value management is on value for money and function not on reducing cost. Benefits achieved through VM include an improved understanding of business needs and the flexibility to meet further future needs as well as the attainment of optimal value for money while meeting user requirement. VM also prevents unnecessary expenses by reducing waste, enhancing team work and having joint ownership of solutions. 4.3 Value engineering: Value engineering follows a work plan involving a series of stages that need to be executed in order so that the most promising proposals; or options can be determined. These steps are: Orienting/identifying: This will involve identifying the business problem, customer priorities and needs. Collecting information: This step entails collecting information or data regarding costs, values, risks and other project constraints. Speculating/generating: This implies generating ideas to meet project needs and priorities which have been previously identified. This process is best carried out through a workshop with involving stakeholders and team members. The purpose is to generate ideas in a à ¢Ã¢â€š ¬Ã‹Å"criticism-free atmosphere that encourages free thinking and creativity. Evaluation ideas: This step identifies the most favourable option in the last step. Development ideas: The most favourable and promising options are appraised and developed, which may be carried out by sub-groups of the above workshop. Recommending/deciding/implementing: The results of the last step are presented to the group for a decision to be made on which proposal to follow. An action plan is then prepared to pursue the proposal. Giving feedback: The success of the selected and implemented option is evaluated for lessons to be learned and to inform future projects. Once a design has been developed to a reasonable cost, the team should carry out a value engineering study. The purpose of this study is to optimize the cost, quality of the design and delivery time: 4.3.1 Preparation/information phase: Stage 1: This initial phase of VE analysis comprises a pre-study session 4.3.1.2 Pre-Study: During pre-study, the facilitator collects data related to the background of the project, its requirements and cost. The facilitator will then arrange and summarize the data to be reviewed by the VE Team. The project manager will usually provide data which may require validation or enhancement once the VE team has defined the project areas that present maximum savings. 4.3.1.3 Study session: The facilitator arranges for the project and plan managers to present to the VE team a briefing the objective of which is to complement the design documents and respond to queries by the VE team. The project and plan administrators may be called upon to address questions as they come up. After the briefing, the VE group separates basic and secondary design functions and founding cost-to worth ratios relating to such functions. The objective is identifying poor value functions which give high cost-to-worth ratio. During the briefing the study leader asks three questions: What is the problem or opportunity the study has to address? Why a triple or an opportunity is considered as such? Why is necessary to solve a problem and what consequences arise from leaving the problem unresolved? The inputs of the workshop typically comprise: A project-brief summary. The role model developed beforehand cost estimation The design report. Specifications. Two techniques are used to identify the weakness of value function: the Function Analysis System Technique (FAST) and the cost model, which is generally unaccepted as a standalone technique, but it can be integrated into the FAST diagram. Developing the FAST diagram engages the VE team with the study items and imposes rapid exploration. 4.4 When to manage risk and value: Integrating value and risk management is a continuous process right through the project lifecycle. These activities help to inform key decisions in the stages below where both risk and value management processes integrate: 4.4.1 The stage process: The stage process reduces overall project risk through assessing the project at key stages to ensure that it can move forwards successfully to the subsequent stage. Early on in the process, a decision is made concerning the balance of cost and risk with respect to value conveyed to the client regarding business benefits. At a later stage, the focus will be on controlling risk and prospects for enhancing value, having decided about the optimum course forward. 4.4.2 Risk and value management review points: Before Stage 0: Value management identifies stakeholders needs, priorities and objectives; risk analysis of high level risks and potential options. Stage 0: Strategic assessment. Before stage 1: High level risk management. Value management to evaluate options to meet users needs. Stage 1: Business justification. Before stage 2: Value management to improve output-based specifications, evaluate and refine options that satisfy project brief. Risk management to identify risks related to each alternative, management cost (avoidance, acceptance, design/reduction, share or transfer). Go over risk allowance. Stage 2: Procurement strategy. Before stage3: Value management to utilize selection and award criteria, update risk register, risk allowance and revise base estimate. Stage3: Investment decision to be taken before decision point; value engineering to optimize design quality and cost, to assess option buildability by the integrated project team; risk management to identify outstanding risks; to control risks and risk allowances; agree and apply collective risk management method. Decision point 1: Outline design. Before decision point 2: Detailed design. Value engineering to optimize design quality and cost. Project team to assess design buildability. Risk management to identify residual risks and to continue managing risks and their allowance. To continue implementing joint risk management. Decision point 2: Detailed design. Before stages4: -To finalize the design and begin construction. Risk management to continue during construction. Value engineering for detail of finishes etc. Stage4: Readiness for service. Before stage 5: Ongoing risk management; review of value management; feedback on lessons learned. Stage5: Benefits evaluated. 4.5 Integrating Value and Risk Management activities: Both value engineering management must be undertaken at regular basis in the project Value management and value engineering may be used some or all the following: To establish what value means to clients in terms of priorities and business benefits. To identify and agree on business needs. To identify and evaluate options for business needs. To select and agree on best option for meeting business needs. To define and agree on project objectives. To select and agree on best project options, and draw on the experience of independent advisers. To set and weigh up the award and selection criteria for appointing an integrated supply team. To evaluate the bids of the integrated supply teams against the criteria for selection and award evaluation. To refine the design of the project to a maximize value, eradicate waste and withdraw any aspects unrelated to project objectives. A value management advancement helps at all levels of the decision-making process. The concept of value center on associating between satisfying various needs and the resources available to do so. The greater the level of satisfied needs with fewer resources used, the better the value. Even though stakeholders (external and internal customers) may well hold disagreeing views of what really represents value, the purpose of value management is reconciling such different views such that an organization achieves greater progress towards fulfilling its stated goals using the minimum of resources. 4.6 Value and risk management application: Applying both value and risk management is required to maximize the chances of project success. Value management concerns itself with articulating the meaning of value clearly to the clients and then to maximize the delivery of value by devising a link from the project main objectives, through the design solutions, ending with the product. Risk management on the other hand concerns the identification of risks and uncertainties which reduce value but taking management act to reduce or avoid risk. While value is maximized by applying value management, uncertainty and resulting decline of value is minimized through risk management. Phase Focus of Value Part of Study 0 Is this the right project? 1 What are the project objectives? 2 What is the best option? 3 Is this the most effective solution? 4 Did the researcher achieve our expectations? 5 Is productivity optimized? Focus of Risk Part of Study Are the risks acceptable? Are conditions in place to proceed? Are risks allocated appropriately? Are risks under control? What can the researcher learn for the future? Is the business sustainable? Integration of value and risk management through the project life cycle [51] Figure 9.2 illustrates the integration of value and risk management throughout the project lifecycle as well as the focal point in each technique. Table 9.1 below highlights the integrated value and risk management reviews that clarify the type of value and risk studied, the issues addressed and the output gained from each phase in the project. It can be seen by the use of the arrows potential reiteration which may be necessary if circumstances require strategic changes to the project. Value Study Type Issues address outputs Risk study type VM 0 Need verification Strategic Fit Need for Project Recommendations to sponsor RM 0 Strategic risk study VM 1 Project definition Linking Design Consideration to project objective Value and risk profiles project brief risk allocation management plan RM 1nitial project risk study VM 2 Brief Development Select option Procurement strategy Project organization Brief risk register and management plan RM 2 Project risk review VM3 Value Engineering Optimizing cost, time and quality Inform design development and tender documentation risk register and management plan RM 3 Detailed project risk review VM 4 Design Cost Review Review cost effectiveness optimize components Refine detailed design and construction risk management plan RM 4 Construction risk management VM 5 Project Review Project review Lessons leader for future projects identify future project needs RM 5 Operational risk review Arrows indicate potential reiterations that may be necessary should circumstances require some strategic changes in the project. Table 9.1: Milestones for integrated value and risk management reviews 4.7 Identifying poor value: Two techniques are used to identify poor value functions: the Function Analysis System Technique (FAST) and the cost model, which is generally unpopular as a standalone technique, but it can be integrated into the FAST diagram. Developing the FAST diagram engages the VE team with the study items and imposes rapid exploration. After the FAST diagram has been completed, the Value Engineering team generates ideas for each poor value in the basic function. Brainstorming is used to generate ideas that could be developed into alternative solutions to the original concept. A facilitator encourages creativity and divergent thinking by team members. The team leader defers judgment of ideas until as many ideas as possible are generated. 4.7.1 Evaluation or analysis phase: During the creative phase, critical comments are suspended to encourage a flow of ideas. The VE team then considers the feasibility to all ideas. Therefore, the purpose of this phase is to sort out the brainstormed ideas and select the most viable ones, which will be passed forward to the next development phase. If an idea is economically and technically feasible, it will be presented as an alternative to the project design. If an idea is seen as infeasible, it will not be considered during this phase. 4.7.2 Presentation phase: When an alternative design is developed and remains viable, the VE team incorporates it into a proposal to be presented in a coherent format. The VE proposals are presented to delegates of the projects planner and administration. The review board meets to make one of four decisions for each proposal: Accepting the suggestion as presented. Revise with modifications as noted; or Decline as presented. Defer action until further information is obtained or additional analysis is completed. The board must however explicitly state the rationale for each decision. If there is a deadlock on a certain proposal, it can be deferred for further reviewing in a timely manner and in the form of a report. 4.8 Value Engineering study report: The VE report documents the VE Team activities. A preliminary report typically prepared at the VE analysis session contains all proposals evolved by the Team. The preliminary report typically includes: A list of the VE team. Project description. Scope of VE analysis. The methodology used in the analysis including the teams responsibilities. Summary of whole brainstormed thoughts. Summary of alternatives rejected by the VE group . Summary of VE proposals and a description of original or other designs. 4.9 Final report: The final report is prepared after all proposals are resolved including explanation by the review board. The report describes the nature of the VE proposals that are included on preliminary report. final report includes: A list of the review board members. A summary of the cost savings due to the VE study. Disposition of the proposals. Implementation timetable and related costs. The basis of the assessment boards for their disposition. VE proposals that have been rejected will also be included of the final report including the reason for rejection, which may be due to cost-effectiveness, unusual operation, reliability, maintenance problems, or expected delays. 4.10 Summary: Value management is concerned with the clear articulation of what represents value in terms of project benefits and relating these to the more cost-effective design solution. Risk management centres on identifying risks and the causes of uncertainty and planning mitigating measures to reduce the risks impact on the project. While value management can minimize risk, risk management provides opportunities to maximise value and avoid jeopardising it. Unless value is articulated clearly at the beginning of the project and afterward delivered in the product, there will be no maximization of value. Moreover, unless risks are identified and their consequences managed, value will be distorted. This emphasises the bond between risk and value management as a strategy for increasing the success chances. Value and risk management must not be treated separately or applied in isolation of each other. The two techniques should complement one another and consequently they are integrated at different project stages under the management team to guarantee full understanding of the value of the project and the major risks involved and hence value and risk are studied at the same workshops which brings greater positive outcomes on the project objectives. 5. Conclusions and recommendations: The proceeding parts of this research work have aimed at realizing the research objectives pointed out in chapter 1. This process has involved a detailed review of the fundamentals of risk and value management which served as a background to determine their status in Libya in view of the VM definitions adopted in this research. The research hypothesis was tested by means of interviews with selected highly experienced engineers and academics from public and private sectors and a closed questionnaire distributed to a larger sample of professional engineers and academics within the public and private construction sector. The literature as well as input from the field have both contributed toward the development of a value and risk management integration model which is designed to serve a large number of goals. Most important of these goals as seen by the researcher is presenting the basic techniques of integrating value and risk management in engineering projects in a clear and simplified way to be used by Libyan organizations and contractors/ engineers. Another goal of this model is the dissemination of risk and value management culture within the engineering and construction sectors, as well as removing any misconceptions about the concept of VM and RM where many engineers are familiar with the term, but not acquainted with the details. As the result of this work to fulfill the research objectives, the researcher has arrived at the following conclusion: Value management aspects, benefits, limitations and techniques related to engineering products were pinpointed out in the literature part of dissertation. Risk management aspects, benefits, limitations and techniques related to engineering products were also pinpointed in the literature part of dissertation. The relationship between value management and risk management was clarified in the chapter of risk and value management. The implementation method of value management and risk management aspects (as a component technique) to optimize engineering project success chances throughout the life cycle of the project from concept to salvage was clarified and documented in the literature part of the research. A model was developed to assist the optimization of project success chances. Considerable research work relating to the value management concept and risk management concept is done outside Libya. The initial development of VM in the late 1940s and its later introduction into the construction industry in the early 1960s has introduced VM as a proven approach in improving the value of construction projects through the elimination of unnecessary costs and reducing overall cost without impairing required level of performance. Figures published by a number of construction related organizations have shown significant savings and returns on investment as a result of the evaluation is subjecting value alternatives to risk management process. Preliminary interviews conducted at the start of the field work have indicated that the cost factor is not considered unless cost estimates exceed the projects budget. Paramount design criteria are the owners preferences where the A/E role is to implement these preferences regardless of the risks that may occur. Alternates to original design are only contemplated to reduce the cost estimates to fit the budget. This process translates in to cost cutting rather than improving value. It is also seen that none of those interviewed had considered combining management to optimize results. Causes of lack of appreciation and comprehension of VM within the construction sector in Libya were reported as a result of: 1- Lack of qualified experts in this field. 2- Insufficient exposure to other countries experience. 3- Cost and time required to carry out additional studies to formulate alternatives. 4- Projects are subject to the owners preferences regardless of the cost factor. 5- Habitual and speedy methods of preparing design solutions do not allow for evaluation bench marks to review design proposals from the cost and function point of view. Recommendations: Based on the conclusions reached through this research work, the researcher advances the following recommendations for consideration by entities concerned: The application of project management principles, tools and techniques to implement engineering projects in Libya due to its great importance. The developed model can be used as a guide by project managers to utilize and improve projects success chances. The appropriate documentation of project historical data will increase future project success chances. The integration of value and risk management studies will reduce project time and cost and grant better results as it might be facilitated by one person and carried out by the same team. The introduction of project management training courses in various educational and training institutes.

The Connection Between the Little Mermaid and Hoarding Essays

The Little Mermaid and her Connection with Hoarding Melissa Legault Abnormal Psychology Anthony Smith April 30, 2013 Most children grow up watching Disney movies. It might be shocking to hear that a Disney princess may suffer from a psychological disorder. In Walt Disney’s movie The Little Mermaid, I think the main character Ariel suffers from disposophbia, also known as hoarding. Obsessive-compulsive disorder/hoarding has always interested me. These people take collecting to an unhealthy level. Ariel is the perfect example of a Hoarder. Hoarding is not currently considered an illness on its own right. Compulsive hoarding has been treated as symptom or subtype of Obsessive Compulsive Disorder (Cluttergone).†¦show more content†¦This box is where I keep my toenail clippings and hairballs. This quote from the movie supports my reasoning for her unnecessary collection of useless things. As the movie goes on you can see her huge collection of useless gadgets and other random things. She clearly has no intent in getting rid of any of it. In a few years she collects a huge amount of junk and stores it where nobody else can find it. In the book Stuff: Compulsive Hoarding and the Meaning of Things, the difference between just collecting and hoarding is that, When people collect things, they typically want to display them to other people.... Hoarders want to keep things hidden because of the shame they have (Frost).† She creates an emotional attachment to every object she finds, which is another common problem among hoarders. They will find sentimentality in random, worthless items. Ariel’s hoarding also interferes with her normal life. She ditches her father by hunting for trash instead of going to a concert she promised to attend. One of the main side effects of disposophobia is obsessing over the collection at the expense of daily obligations. The word hoarding was originally used to describe the behavior of animals storing food for future use, and then moved into use as a descriptor of human behavior. There are also different types of hoarders. These include Clinical compulsive hoarding, OCD or perfectionist hoarding, animalShow MoreRelatedOpportunities23827 Words   |  96 Pagessmall Seattle retailer, mainly selling coffee beans. In the ensuing nine years, it had become the nation’s largest purveyor of specialty coffee, selling the beverage served in various ways, along with coffee beans and related food and merchandise. Between 1992 and 1996, annual revenues had increased more than 650%, climbing to almost $700 million (Exhibit 5).5 Most of this increase had been driven by the swift proliferation of company-owned stores, with the rest of it coming from two thriving divisions—mail

nature of racism Free Essays

Racism, though long deemed to have been eradicated in modern society, is unfortunately more ingrained than once thought. It is not only centralized in America, where slavery was once a dominant issue, but it has roots everywhere in the world that humans have reached. As George Orwell recounts in his narrative, â€Å"Shooting an Elephant,† racism feeds upon numerous psychological factors. We will write a custom essay sample on nature of racism or any similar topic only for you Order Now These are the same psychological factors that Memmi also outlines in his essay, â€Å"Racism and Oppression.† The intersection of their works, which is seen through tracing the psychological foundations of racism, provides a framework in which to examine this universal condition. The first point of intersection between the two works is in Memmi’s declaration that â€Å"to be big, all the racist need do is climb on someone else’s back.† This someone else is the most obvious victim of racism: the poor, the weak, and the unfortunate. The racist does not try to oppress those who are known to be â€Å"strong,† as they know they cannot step on these people on their way to perceived superiority. Instead, they turn their attention to those who are already defeated, to the people who have all but given up fighting. These were the people who were the perpetual victims, never the victors. Hence, they focus all their racist attention on the people who, with very little effort, acquiesce to them, as they have already been shown to be defeated time and again in the annals of history. And indeed, this is how the British came about to conquer the Burmese. When the elephant began ravaging the town, Orwell was called to restrain the animal, as â€Å"the Burmese population had no weapons and were quite helpless against it.† If the people had no weapons to protect themselves from a creature they were in daily contact with and one that they knew could very well erupt in a rage anytime, then hopes for any sort of sophisticated weaponry to ward off their invaders is dim. Furthermore, these people were very poor, living in â€Å"a labyrinth of squalid bamboo huts, thatched with palmleaf.† Contrast this with the homes of the Europeans back in their own country, which utilized advanced architectural technologies and materials. With the flimsy materials the Burmese used to build their houses, the Europeans knew that they were a backward people, one that history left behind in the past. As such, they realized that it would be easy to conquer and subjugate the Burmese. However, Memmi’s point is refuted in Orwell’s realization â€Å"of the real nature of imperialism [and] the real motives for which despotic governments act† as he sets out to shoot the elephant: †¦[The crowd was] watching me as they would watch a conjurer about to perform a trick. They did not like me, but with the magical rifle in my hands I was momentarily worth watching. And suddenly I realized that I should have to shoot the elephant after all. The people expected it of me and I had got to do it; I could feel their two thousand wills pressing me forward, irresistibly. And it was at this moment, as I stood there with the rifle in my hands, that I first grasped the hollowness, the futility of the white man’s dominion in the East. Here was I, the white man with his gun, standing in front of the unarmed native crowd – seemingly the leading actor of the piece; but I reality I was only an absurd puppet pushed to and fro by the will of those yellow faces behind. I perceived in this moment that when the white man turns tyrant it is his own freedom that he destroys†¦To come all that way, rifle in hand, with two thousand people marching at my heels, and then to trail feebly away, having done nothing – no, that was impossible. The crowd would laugh at me. And my whole life, every white man’s life in the East, was one long struggle not to be laughed at. The white man, in this scenario, is the one who is now being controlled, manipulated, and even, in a way, subjugated by the Burmese. Through colonizing, they themselves have become the ones colonized. The Burmese people, instead of being the ones stepped upon by the British, have become the ones who are stepping on the backs of these â€Å"historically strong† people. As they know the British are fastidious about cultivating an appearance of power and authority, the Burmese exploit this weakness for their own advantage. A second point that appears in Orwell’s literary work is that there exists â€Å"the surprising racism practiced by the oppressed man himself.† In theory, people who are victims of abuse and oppression should bond together, for it is through one another that they are able to weather the cruelty and subjugation imposed on them. In number, they should find strength. In practice, however, this fails to hold. Even the people who have been victims of racism can inflict and carry out the same kind of abuse on others and becoming racists themselves. In â€Å"Shooting an Elephant,† Orwell illustrates this reverse form of racism by depicting the various ways in which both he and his fellow Europeans were insulted and jeered at by the Burmese. Being a â€Å"sub-divisional police officer of the town,† Orwell became the favorite target of the anger, ire, and anti-European sentiment of the Burmese. This is because he was extremely visible, going around the town as he went about his duties. Furthermore, it was his job to enforce the rules, which are made by the British Empire.   Though the Burmese had no â€Å"guts to raise a riot,† they certainly carried out their insults in more personal ways. One time, during a soccer match, Orwell was tripped by a Burmese player and the referee, another Burmese, simply looked the other way. The crowd roared with laughter, and the Burmese players, knowing they could get away with such an insult, continued tripping Orwell on the football field. As a result, whenever he was spied on the streets, insults were continuously thrown at him when he was already several meters away. Finally, Memmi points to a universal conclusion about racism, that â€Å"everyone, or nearly everyone, is an unconscious racist, or a semi-conscious one, or even a conscious one.† It encompasses people from all cultures, races, and religions, including the most-liberal minded man, the most politically sensitive nation, and the highest-educated woman who do not necessarily fit into the mode of the stereotypical racist. Different people approach racism differently, offering differing logical reasons and interpretations, though it always boils down to the same thing – we are all guilty of being racists in one way or another, overtly or covertly. Orwell’s â€Å"Shooting an Elephant,† by presenting ideas that side with and vie for the Burmese people, can seem to be anti-racist. Indeed, Orwell explicitly states his disgust with the empire: â€Å"theoretically – and secretly, of course – I was all for the Burmese and all against their oppressors, the British.† Yet, Orwell is not the morally scrupulous anti-racist he paints himself to be. Just a few lines after this declaration of being â€Å"all for the Burmese,† he describes them as being â€Å"evil-spirited little beasts who tried to make [his] job impossible.† His â€Å"greatest joy in the world,† on the other hand, â€Å"would be to drive a bayonet into a Buddhist priest’s guts.† These sentiments, he said, were simply â€Å"the normal by-products of imperialism†¦Ã¢â‚¬  On the other hand, if Orwell was one of those people whom Memmi described as being an unconscious racist, his fellow British were the fully-conscious types. When Orwell was discussing with some other officers his act of killing an elephant for killing a coolie, the younger men in the group responded that he was wrong for doing so, â€Å"because an elephant was worth more than any damn Coringhee coolie.† For them, the worth of a human life, especially one of their colonized victims, is negligible compared to the worth of an elephant. It is simply another way of saying that the life of the people under their rule was not important. Orwell and Memmi both present the universal problem of racism. Though they do not agree on all points, they do agree that racism comes at a huge cost, both for the racist and the victim. How to cite nature of racism, Essay examples

Title Of Paper Soliloquies In Shakespeares Macbeth Essays

Title of Paper : Soliloquies in Shakespeare's Macbeth Grade Received on Report : 73% Even though people in retributive justice feel satisfaction, the perpetrator can also suffer. William Shakespeare's powerful Macbeth shows the deterioration of an honourable and respectable general, Macbeth, who becomes a tragic hero after temptations from the witches and his wife to perform murders. Macbeth soliloquies enable the audience to experience the conflict within Macbeth and thus, gain an understanding of the reasons for his behavior and decisions. As a result, the tremendous reversal of Macbeth's fortunes in the end leaves the audience filled not with pity, but also awe, at the realization that people can suffer greatly. Macbeth's soliloquies before the murder of Duncan shows the vigorous internal struggle of himself, as his conscience is fighting against his evil minds. Also, they shows Macbeth has brought his own downfall upon himself. The audience will then feel pity about Macbeth's deterioration brought by himself when witnessing his choice of following the evil. Macbeth is a courageous and honourable general in Scotland. His success in the battle against the invaders of Scotland gains respect from the King Duncan and his fellow soldiers. However, the demonic forces, symbolized by three witches, temptates Macbeth. The witches hail Macbeth as the Thane of Glamis and Cawdor who will be king and hail Banquo, who is a nobleman of Scotland and Macbeth's friend, as one who will become the father of a line of kings. Macbeth ambition deep in his heart starts growing at that time. In Act I, scene iii, when Macbeth is thinking about the fulfillment of the two prophecies given by the witches before, "My thought, whose murder yet is but fantastical, shakes my single state of man"(I, iii, 139- 140) In this soliloquy, Macbeth reflects his idea about the "two truths" told by the witches. He is ambitious to become king, as he reacts nervously when the witches mention his fate. The very idea of murder "shakes his single state of man". However, at this! point, he is loyal to the king, and he rejects the idea of murder, "If chance will have me king, why, chance may crown me, without my stir."(I, iii, 143-144) The predictions by the witches may have strengthened the criminal intentions that he had probably never yet dared to express clearly, even to himself. He is not alliance with crime, he is neutral, but obviously temptation is working upon him. Yet, he might overcome the promptings of his evil ambition by an effort. After the battle, Macbeth is greeted with effusive thanks by Duncan. Duncan then announces that he will make Malcolm heir to the throne. In Act I, scene iv, Macbeth in his aside states that this announcement is a bar to his ambition and calls upon darkness to cover what he wishes to be done: That is a step on which I must fall down, or else o'erleap, for in my way it lies. Stars, hide your fires; let not light see my black and deep desires: The eye wink at the hand; yet let that be which the eye fears, when it is done, to see (I, iv, 49-54) As Duncan makes the announcement, Macbeth starts wondering if murder is the only way in which he can achieve the kingship. His ambition overcomes his finer nature. He calls upon the stars to hide their light, indicating that his "black" desires comes out, and he thinks it is too evil to be seen. Macbeth's image of the eyes' winking upon the work of the hand is expressive both of his intense aversion to the deed and of his intense desire to get what the deed will accomplish. At the same time his "let that be" marks the point at which his fascinated contemplation of the thought of murdering Duncan becomes a resolution, although he will waver from it. The opposition between eye and hand is indicative of the civil war within him. In Act I, scene iv, shortly after Duncan's arrival to Macbeth's castle, Macbeth gives voice to his feeling concerning the rashness and the awfulness of the projected murder: If it were done when ?tis done, then ?twere well it were done quickly. If th' assassination could