Gourmet Products Inc. Essay Example for Free

Gourmet Products Inc. Essay Gourmet Products Inc. (GPI) is a Canadian publicly traded retailer of aged balsamic vinegars, culinary sauces, spices, herbs, and seasonings. Products are sold globally through several Internet sites created and operated by GPI. On August 15, 20X0, GPI completed the acquisition of all the common shares of Abruzzi Oils Inc. (Abruzzi), an Italian producer and retailer of specialty olive oils, for cash consideration of C$6,000,000. The acquisition cost was allocated to the fair value of the identifiable assets and liabilities. The acquisition cost included a bottling machine with a book value of $400,000 and a fair market value of 0,000. However, to avoid any unnecessary reporting complications, the entire purchase discrepancy related to this machine was allocated to goodwill. GPI intends to keep the Abruzzi name and brand intact. Operations in Italy will be maintained, but GPI will import some of the olive oil production to Canada. The Abruzzi line of speciality olive oils will be featured on all of GPI’s Web sites. In preparation for ongoing operations, GPI has temporarily transferred two managers and five employees to Italy to work at the Abruzzi home office for a period of two years to ensure the transition runs smoothly and that the scale of operations can be increased to meet the forecasted sales growth. GPI is recording wages paid as consulting fees and is no longer taking source deductions. One manager has recognized that the move would cause undue stress on his family if they remained in Canada so he has decided to take his wife and children with him for the two-year period. GPI has just negotiated the purchase of a labelling machine in Italy for EUR 200,000. The equipment is expected to be useful for a period of 12 years. GPI has borrowed EUR 200,000 from the Banca Cammerata in Italy to finance  the equipment purchase. The loan, dated July 1, 20X0, is at 7% and is repayable in euros in 15 equal annual instalments, commencing August 1, 20X0. The interest is payable monthly in euros by GPI. The ownership of the labelling machine was transferred to Abruzzi on September 1, 20X0, in exchange for a EUR 200,000 note. The terms of the note are similar to the terms GPI negotiated with the Banca Cammerata, except that GPI is not charging Abruzzi any interest. The CFO of GPI stated this type of structure would minimize the foreign currency risk that GPI is exposed to. On the basis of an extensive review of the relationship between GPI and Abruzzi, Abruzzi has been classified as a foreign operation in accordance with IAS 21. In accordance with IFRS, Abruzzi revalued its land and building asset grouping to fair market value, resulting in an increase to the land and building account of EUR 20,000. Abruzzi’s accountant recorded the offsetting credit as a gain in profit and loss. A revaluation loss of EUR 5,000 had been recognized for land and buildings in the previous year. The corporate tax rate in Italy is considerably less than Canada’s combined provincial and federal rates. Both GPI and Abruzzi have a September 30 fiscal year end. GPI’s usual wholesale markup on its product imported is 60%; however, GPI has been acquiring goods from Abruzzi at 150% above Abruzzi’s cost. The decision to use 150% above Abruzzi’s cost was made by the CFO. As a result, GPI has had a very low profit margin on its retail sales of Abruzzi olive oils. You are Asif Majarani, a senior audit manager working in the assurance department of Majarani Associates, CGAs, a CGA firm in Winnipeg. Majarani Associates has three other specialized departments — advisory, taxation, and transaction services — with three other partners, one managing each  department. Your firm has been engaged to prepare the consolidated financial statements for the fiscal year ending September 30, 20X0, for GPI. This is the third year the firm has been engaged by GPI. You recently met with Ed Moore, CEO of GPI, on October 15 to obtain additional information. Moore mentioned that he had some concerns about the upcoming project of converting the existing payroll system to a new technology platform. A new payroll software system has been purchased since the payroll system currently in use is designed for a small company. GPI’s growth has strained the payroll system’s ability to provide timely payroll processing. Delays in payment of payroll have caused frustration for employees, although this does occur on an infrequent basis. The IT director is strongly suggesting that a direct cutover conversion approach be taken so that the new system can be used as soon as possible to realize the benefits. It is also the least expensive approach. Moore is concerned that this is a risky approach and he believes that a parallel conversion would be a better option. He is particularly concerned since he has heard that other companies have found errors during the implementation of this specific software system, although these errors are easily resolved once identified. Furthermore, since this is the first time GPI has been required to prepare consolidated financial statements for its shareholders, Moore is concerned about how the users will be able to differentiate between the financial positions and results of operations for the two separate entities. Required a) In your discussion group, analyze the case as a whole and identify all the issues to be included in the report to the CEO.  Note: Candidates must participate in the online discussion. Failure to post in the online discussion and respond to the posts of others will result in failing the discussion-based communication competencies. b) Prepare a report to the CEO (900 to 1,100 words), listing the adjustments that should be considered in preparing the consolidated statements. You should also address any other issues raised in the case. Complete this report independently of your group and submit it as a hand-in assignment.

International Student Accommodation Services When Studying Overseas Education Essay

International Student Accommodation Services When Studying Overseas Education Essay The increasing a number of those students whose are studying abroad to gain a better education. Basically, the students are unfamiliar with their new environment. Students are used to be more rely with the overseas education agent service centre that are managing those international students in form of school placements and accommodations services while they are studying overseas so they can gain the information in detail regarding to that country they are going to. In form of the accommodation, those international students are tending to find the accommodation according to their accessibility, comfortable regarding their individual needs. The informations that the students most likely to find out are regarding to the facilities, environment of the resident, and the guardian attitudes. The purpose of this research is to investigate an understanding of the overseas accommodation services standard and the quality on managing the students. Through this research paper, the researcher can gain more information in depth on overseas accommodation services to improve the quality of the services to provide the students good home stay. In the other hand, those overseas agents are expected to taking a good care of those students who are under take by their accommodation sector. The accommodation/ hostel are granted a guardianship services to those students to control and monitoring them. The guardians have a responsibility to concern into those students well being and academic progress to lead them and to encourage them on those students studies. Literature Review As the increase the number of international students, some of the major changes in the program that impacted on the standard and quality services of the accommodation for students. According to Richardson,K. (2003), the language of the communication may cause some effect and the difficulties of the student to communicate to each other due the cultural differentiations. The accommodation provider has to concern more in depth about the quality of the accommodation and care services that provided to their students. Furthermore, overall the level of the accommodation satisfaction is decreases as it increases their cost (Sauer, S., CreationWorks Director and Brian Robb., and AFS NZ National Director., 2006) and offering wide-ranging of living standards for students accommodation. Moreover, the accommodation provider lowers their standard requirements to gain adequate homes to provide the essential accommodation needs of the home stay. A number of the young students are requiring the adult / guardian to taking care of them (Richardson,K., 2004) while they are studying abroad. The students are most likely to choose to live close to their institution for their own convenience and safety due they are unfamiliar with the information regarding the surrounding suburbs and transportation options (Smith, S., 2007). Furthermore, according to Smith, S. (2007), the management of the accommodation facilities regarding the distance between the accommodation and their institute are not monitored well by the agent. Most likely the problems that those students are facing currently is regarding to the cultural problems, cuisine, and the suitability and the sufficient living environment. Moreover, the accommodation provider are insufficient provide the services which are expected by those students (Richardson, K., 2004) so it may cause the decreases of the satisfaction level. The less communication between the providers and the students cause the problems within the home stay services as well. The communication between the providers and the students is the most important key to improve the satisfaction level of the services on the accommodation. Brown, G. and Lin, Tzu-Ching. (2010) stated that gaining income was not as important as a desire to offer the student and to assist the student with their educational development. The study increases understanding of the complex relationship that emerges during extended service encounters. Most important in the context of educational home stay although the way they are operationalized reflected the distinctive characteristics of the service setting. The findings are of direct relevance to a service centred approach to marketing in which relationships. The process for students begins in their home country, usually by referral from an education agent. It is also becoming increasingly common for students to request a home stay as compared to hostels. Communication between the home stay provider and the student is perceived as one of the most important aspects of the home stay experience. The major concern expressed by accommodation providers was communication difficulties because of lan guage barriers between the students and the hosts. Research Design According to Copper,Donald R. and Schindler,Pamela S., (1998), Research design is the plan and structure that investigate and to obtain the result to research questions and it also express the issues of the research and basically it can be used to obtain the evidence of the problem in the research paper. The researcher has conducted a schedule of the research proposal. The effectiveness of this approach is to assist the researcher to control and manage the finding progress to complete the research report punctually. Schedules of the research proposal. The table has shown below is the planning of the researcher by conducting the time table to manage the researchers research paper in order to show the sequences of the efficiency of the finding progress. Date Detail 20th December 2010 Registration and discussion of the research report topic with the instructor. 21st December 2010 22nd December 2010 Researching information regarding the research proposal topic. 23rd December 2010 Designing and investigate the questions of the survey. 30th December 2010 1st draft check with the instructor regarding the questionnaire survey. 31st December 2010 2nd January 2011 Preparing the research proposal and modifying the questionnaire survey paper. 3rd January 2011 2nd draft check and confirmation with the instructor regarding the format of the questionnaire survey 4th January 2011 Sending out the survey papers to the respondent. 5th January 2011 Collecting back the survey papers from the respondents. 6th January 2011 Analyzing the survey papers. 7th January 2011 9th January 2011 Preparing and modifying the research report. 10th January 2011 Final draft check with the instructor regarding the entire research proposal. 11st January 2011- 13rd January 2011 Modifying the entire research proposal. 14th January 2011 Submission date of the research proposal. Figure 1: Schedule of the research proposal. Research Method The researcher is using the quantitative research method to conduct this research paper which is conducting a questionnaire survey it always involves the numerical on the analysis data section (Johnson, P. and Harries, D., 2002). The questionnaire survey was used to investigate the quality and the standard of the services. The focus group was conducted to gain information into the issues which are concerned about the accommodation services. The researcher is doing the survey to improve the quality and the standard of the international students accommodation services by conducting the literature review section which is to study in more detail regarding this topic issues. The researcher conducting the questioning section it is because by using the questioning section is much more efficient but there are a weakness on the questioning section regarding the quality and quantity of the information are depends on the respondents ability and the willingness to participate the questioning survey (Copper,Donald R. and Schindler,Pamela S., 1998). The researcher conducting the questioning survey in the network home stays of the international to get all the outcomes. Those information have been collected can be carried out the trusted outcome in the end of the research. Sampling Sampling has define as the population that can draw a conclusion of the entire research paper topic focus area by using measurement through selecting some of the elements outcomes (Copper,Donald R. and Schindler,Pamela S., 1998). The researcher is using the single stage procedure of the sampling which by the researcher has access to the population and able to sample the respondents directly (Creswell, John W., 1994). The researcher is using the rating scale to measure the outcome of the survey and it provide an opportunity on extraction variance in the measurement (Copper,Donald R. and Schindler,Pamela S., 1998). The researcher conducted a survey and the target network is those students who are staying in the hostel to gain the information in furthermore and provide a valid and reliable outcomes. The sampling of this research paper is concern about the international students accommodation and definitely the researcher more target those students who studying overseas and staying in th e hostel to participate on the survey to result the valid and reliable outcomes. Limitation of data The researcher has a good understanding regarding to this topic focus area and conducting a survey to gain the best results of the questions that has been asked by the researcher to write a research proposal and more focus on the main issue of the topic. The researcher facing some problem while conducting the research paper because of the limitation of the time to do the finding more in depth. Obviously, in this limitation of time it may cause the researcher may not be able to get good responses from the respondents regarding the questionnaire paper so probably the researcher is facing the difficulties to conduct the researcher because of the limitation of the data. Therefore, the researcher has to more concern about the understanding of the respondents regarding the survey questions and makes it easier for the researcher to get a better result on researchers finding. Design of Questionnaire According to Johnson, P. and Harries, D. (2002), the researcher conducting the questionnaire survey paper have consider the respondents abilities and information level to answers of the questions which are conducted by the researcher so the respondents able to answer the questionnaire adequately and participate the survey and able to give such a helpful answers to help the researcher to conduct the research paper. In the other hand, the questionnaire that conducted by the researcher are more concern about the students accommodation accessibility, accommodation facilities and the guardianship of the students. The purposes of the questions which are conducted by the researcher in term of the accessibility to measure how good and important are the accommodation location according to those students who are staying in the hostel. In term of accommodations facilities, the purpose of the researcher is focus on this area is to measure how good the quality of the facilities of the accommodation is. To gain the feedback from the respondents so that the agents could able provide a better facilities and to improve the usability of the facilities that the agent should provide for the students. To satisfy the students individual needs and make the students feel more comfortable of the accommodations facilities that have provided. In term of the guardianship, the purpose of the researcher finding is to investigate how well is the guardian attitude while they are responsible on taking care of those students who are staying on the accommodations. The researcher conduct the questions focus on the communication between the students and the guardian, how well the guardian concern and monitoring their students personal well being and their academic progress and able to clarify any doubt that the students facing on. After all the questionnaire survey has been done by the researcher, the researcher has conducted the rating scale to evaluate the outcome of the survey so that the researcher could able to measure the quality and standard of the services in furthermore. Moreover, through this research paper the researcher could able to give a recommendation to improve the level of the satisfaction of the students regarding to the homes stay quality and makes the accommodation more comfortable for those who are staying. Data Analysis Based on the research survey, numbers of volunteer totally 20 people. Among the 20 people 8 of them are male and the rest 12 of the people are female. The level of accommodation comforts to those international students is basically involved how accessible is the place and as well as security level. Accessible level of the accommodation is often considered by those students when they are finding the accommodation which is involved them convenient on their transportation, easy for getting daily stuff, and easy access facility around the area. The level of comfort and accessibility Figure 2 Measurement the level of the accommodation consideration From the data gathered, it seems that most students prefer comfort over accessibility. Statistics show that 60% would rather have comfort within their accommodation location, rather than it being accessible. Age Figure 3 Comparison of age between female and male students The above chart depicts the age group of my respondents. The chart shows that most of my respondents are females between the age of 15 to 25 years old. The quality of guardianship Figure 4 Measurement of the level of services and communication Most students feel that the language barrier is not as difficult to overcome as compared to having a guardian who does not fulfil his or her responsibilities well. The students would appreciate if the guardian would constantly check in on their well-being and academic progress. Conclusion and Recommendations As a conclusion of this research report, the standard and the quality of accommodation services that provided by the agents are often unreliable. Nowadays, the agents tend to lower the quality and standard of the home stay and thus provide a low quality home stay service without much consideration towards international students. The outcome of the researchers finding based on the students age, shows that 90 % of the students who are staying in hostel are in between 15 25 years old. These students who reside in hostel would much prefer home stay accommodation as compared to staying in a hostel, as they feel that home stay provides a more comfortable atmosphere for them and they are willing to forgo convenience in terms of accessibility of location, just for comforts sake. To provide the comfortable accommodation for students, the provider has to consider the four main points which contributes directly to the comfort level in order to fulfil the students individual needs. The accessibility level of the accommodation is also considered important to the students but as mentioned, comfort is more important. Moreover, the level of the guardianship in form of the guardians responsibility on monitoring, encourage, concern about their students needs and communicate well to understand those students needs is to improve their quality on providing the services and the standard of accommodation living.

Stages of Human Development

Stages of Human Development 5 Stages of Human Development Social, physical, emotional, cognitive and cultural changes take place throughout the lifespan of an individual. There is a general sequence of development which is fixed, however the rate of development can sometimes differ depending on many factors. There are key needs which must be met and consequences if they are not. Stage of Life Cycle: Infancy 0-5 Years Attachment Theory-Bowlby At this stage the infant is highly dependant. From the moment a child is born they begin to develop physically. The babys senses begin to develop; he is able to focus on objects, learns to hold the weight of his head up and attempts to pull himself up holding onto the edge of a chair or table. He then learns to crawl and with lots of encouragement finally learns to walk. Through interaction with parents, family, friends and other children they learn to socialise, play and communicate. With much needed stimulation and play, babies and young children learn. They begin to recognise and memorise faces, characters, objects and songs. With communication, consistency and encouragement they learn speech and are taught routines and behaviour, such as bed-time and toilet training. To develop emotionally, a baby needs love, affection and consistent care. Bowlbys attachment theory, as later complimented by Rutter, suggests that from birth a child requires a consistent attachment and bonding with at least one main caregiver. With a sense of safety, belonging and being cared for unconditionally the child learns trust and views the world as a safe place to be. For this reason it is important to avoid broken attachments. If the childs parents are uncaring, unreliable, are inconsistent with their care or if circumstances cause the attachment to be broken completely, the child may be unable to develop to their full potential. Without an adequate, loving attachment the infant may not be able to develop a loving relationship in future and without a trusting relationship with the main caregiver, they will develop mistrust. They may become apprehensive, withdrawn and suspicious around people. Stage of Life Cycle: Childhood 5-12 years 8 stages of Identity; Initiative v Guilt-Erikson As the child reaches school age they have increasing physical independence. They now begin to learn new skills such as running, skipping, ball games and cycling. They have progressed socially and have the ability to choose their own friends, find their own interests and make their own decisions about which activities they take part in. They begin to develop an understanding of others needs and wants and learn to share and take turns. They can begin to develop emotional attachments to individuals other than family members which can develop if stimulated. Cognitively the child begins school education and begins to develop an understanding of authority and following rules. At this stage of a childs development they should be able to learn initiative without taking on too much guilt. Initiative means they should be allowed a certain amount of responsibility and the freedom to learn new skills; they can only achieve this by the parents allowing and encouraging their child to try out ideas and to allow them to use their imagination. The child must not be treated to feel too much guilt over their behaviour or feel ridiculed; this can lead them to become over sensitive and they can feel guilty about their feelings. On the other hand too much initiative and too little guilt can create a ruthless individual; they may not contemplate or care about the consequences of their actions. Erikson also states a child must develop a capacity for industry without excessive inferiority. The child must learn to understand the difference between imagination and reality with the guidance of parents and teachers. The child should learn the feeling of success and be praised and encouraged, without this they may develop an inferiority complex; they may become scared of failure and not able to attempt and learn new skills. Stage of Life Cycle: Adolescence 13-20 years 8 Stages of Identity; Identity v Role Confusion/Self Concept-Carl Rogers During adolescence the individual goes through a rapid growth spurt. Puberty begins and many developmental changes take place; boys begin to develop more defined muscle tone, start to grow hair over their body and their voice breaks and becomes deeper; girls become more curvaceous and they begin their menstrual period-both sexes become extremely hormonal which can lead to mood swings affecting their social and emotional life. They may be concerned that they are not developing as quickly as their peers causing emotional stress. Teens begin to develop and explore their personality and self image. Dependant on their culture they may develop physical relationships and experiment with drugs and alcohol. They experience and develop new social skills as they attend higher education and may leave the family home to attend college or university. The brain continues to develop until late adolescence. Cognitively this can be a very turbulent time with the pressure of exams and choosing their ca reer. As adolescents go through new life experiences and learn to deal with their emotions, they begin to take responsibility for themselves, reflect on their experience of life so far and create their own identity. Teens often rebel against the authority which has governed them up until this point; they break the rules and resist against their parents wishes. Their behaviour and attitudes change, they experiment with style and clothing and even begin to speak differently as they struggle to find their true self. They have a need to discover their own identity and to been seen in a positive way by others. Eriksons theory states that the individual must discover his own identity and without the freedom to do so may struggle to fit in and socialise. If this development is not made, for example if adults in the adolescents life do not allow them the freedom to express themselves, they may find it difficult to take on responsibilities and develop a sense of right from wrong. Should the parents push them to conform to their views; the individual will experience role confusion. Stage of Life Cycle: Adulthood 21-65 years Hierarchy of needs-Maslow As the individual reaches young adulthood, they reach their peak physical fitness, have an increase in stamina and should have developed a balance of good health and lifestyle. They may have their own children and have begun to settle down. They have generally decided and have settled down into their chosen field of profession and work to develop and improve their education and skills. They now take on many more responsibilities such as a mortgage, providing a stable and secure base for their family or they may experience stress within the workplace. Emotionally they may have experience of death and bereavement. They have more intimate relationships and may decide to marry; their role within the family changes and they begin to build social networks. According to Maslow, to achieve fulfilment an individual has key needs which must be met in order to reach their full potential, this is know as a hierarchy of needs. The bottom of the pyramid shows physiological needs such as shelter, food, warmth, stimulation and rest. The next level states safety needs which are required; protection from disease and illness. Maslow states that in order to move up the pyramid, each stage of requirements must be met. For example, without food and shelter an individual cannot be safe against disease and in turn cannot move up to the next step of the pyramid which is love and belongingness, followed by self-esteem. In adult life in our culture it is expected that an individual will be provided with their physiological needs and can live in safety. If they do not receive the love and affection they need; trust and acceptance and a feeling of belongingness they may not have self-esteem. Without respect and love from others they cannot respect and love t hemselves. Stage of Life Cycle: Older Adulthood 65+ years Hierarchy of needs-Maslow As the adult enters into the last stage of their life, they may begin to physically grow frail and can often suffer with mental illness. Older adults eyesight and hearing often begins to fail as they age. Socially the older generation tend to follow other interests and after retirement have time to lead a full social life. However, the older generation can become more isolated due to family issues or health reasons such as hearing or sight difficulties. Emotionally they can become withdrawn feeling themselves as a burden to their society, family and friends. They may begin to contemplate their lives and have negative feelings such as regret or guilt; however they may feel fulfilled, proud of their accomplishments and their family. An older adult has wisdom and experience although they may find it difficult to grasp and understand new technology and develop new skills. These disabilities are often due to ill health or memory loss. According to Maslows Hierarchy of Needs, at that top of the pyramid the individual has a need for esteem; self-esteem and the esteem they receive from others. They require a level of respect for themselves and from others; with the needs met they feel self confident and valuable. Without esteem they can feel inferior and worthless. If all the needs of the pyramid have been met, the older adult reaches self-actualisation; a feeling that they have lived a life of purpose. Without the other needs of the pyramid being met they may struggle to reach this level. References Miller. J (2000) Care in Practice for Higher Still, Hodder Stoughton Erikson. E.H. (1965) Childhood and Society, Hogarth Press, London, pp.222-43 http://webspace.ship.edu/cgboer/erikson.html http://www.learning-theories.com/eriksons-stages-of-development.html

Gains from trade using supply and demand analysis :: essays research papers

The diagram shows Japan can produce camcorders at lower costs - its supply curve is lower than the UK. This means that Japan has a comparative advantage in producing camcorders. In the absence of international trade between the two countries, British consumers would have to buy at a higher equilibrium price than Japanese consumers. Since Japan is more efficient, it makes sense for Japan to specialise in production of camcorders and export their surplus output to the UK at a lower free trade price. At the intermediate price shown in the diagram, (the free trade price) Japan sells exports to the UK for a higher price but this is still lower than the UK equilibrium price. Japan receives revenue from the sale of these exports. UK consumers can now buy more camcorders at a lower price and have more choice in the market We are ignoring transportation costs between the two countries and we are assuming that the resources that were previously allocated to producing camcorders in the UK can be reallocated to other industries (i.e. resources are assumed to be occupationally mobile). Free trade, interchange of commodities across political frontiers without restrictions such as tariffs, quotas, or foreign exchange controls. This economic policy contrasts with protectionist policies that use such restrictions to protect or stimulate domestic industries. In this article I will discuss the positive and negative effects of free trade. Trade can lead to an improvement in overall economic welfare if countries specialize in the products in which they have a production advantage. Trade allows businesses to exploit economies of scale by operating in international markets. International competition stimulates higher efficiency and reduces monopoly power. Trade enhances consumer choice and international competition between suppliers helps to keep prices down. Trade in ideas stimulates product and process innovations that generates better products for consumers and enhances the overall standard of living. Negative effects: Within countries, the gap between rich and poor has also generally increased. In the United States wealthier people tend to receive more income from owning shares of companies, while poor and middle income people get most of their income from wages and salaries. If a company makes more profits by moving its production offshore, those who own its shares will see their incomes rise while those people who lost their jobs will see their income fall. So as the trade deficit has increased, the rich have gotten richer and the poor have gotten poorer.

Bruce and Clark Essay -- essays papers

Bruce and Clark To the ordinary citizen of any given suburb, town, or city the names Bruce and Clark do not particularly stand out to be special or significant. If one was to ask an ordinary citizen if he or she had heard of Batman and or Superman, one could bet that those names would be labeled as special and significant. Bruce Wayne and Clark Kent otherwise known as Batman and Superman have lived in America's comic books, movies, cartoons and hearts for well over fifty years. Protecting the streets of Gotham City and Metropolis, these crime fighters have given a great deal to humanity, and although they have many similarities, their childhood and upbringing are quite different. Batman and Superman have basic hero similarities. Costumes, secret identities, and love for cheesecake . . ., ok so not the cheesecake, are obtained by both. Looking a little deeper than surface information, both heroes' parents passed away when they were very young. Batman's parents died by the hand of a petty thief in a robbery turned sour, while Superman's ferternal parents blew up on their home planet Krypton. Another event shared by the soldiers of justice is the fact that both were influenced by their father to become crime fighters. Clark Kent's father asked him to use his powers and gifts for good. Bruce Wayne's father was murdered and Bruce felt guilty for not preventing it, therefore creating Batman to help prevent it from happening to anyone else. In addition to the other similarities both characters are part of the same comic brand name, DC Comics. This allowed the heroes to interact and be on the same team in one particular scenario, Justice League of America was the name of that organization. The Justice league was... ...nstead of being born with powers, revenge gave birth in Bruce's heart and diligent pursuit of expertise haunted his every dream. Therefore, Bruce is a self-made prevention vigilante for Gotham City. Superman and Batman, they serve they same purpose and fight for the same outcome, good over evil. But the only thing similar about Clark Kent and Bruce Wayne's childhood is that they were both young. The fact that people are most influenced when they are young and start to obtain their personalities around the age of five suggests that if different circumstances had derived from either situation that Metropolis would have never had a Superman and Gotham City would be a crime ridden vicinity without the Dark Knight. I am glad that the world has the opportunity to partake in the adventures of these DC Comic hereos. Their stories proves that any can go from zero to hero.

Identification of Bloodstain Patterns

The analysis of bloodstain patterns can be a decisive part of a forensic investigation. The patterns of bloodstains may concur with or challenge the sworn statements of witnesses, victims, and suspects. Such bloodstain patterns simply identify the source of the blood and the direction of the blood’s flight path, but during the process, the events of the crime can be reconstructed with reasonable accuracy. Unfortunately, the old method of analyzing bloodstain patterns, which uses strings, requires much time and effort. It is also subject to human error.To reduce human error, mathematical calculations are used instead, along with a computer software program known as Back Track. Yet, a three-dimensional representation of the results of bloodstain analysis will be more convincing in any court representation. Therefore, in an effort to revolutionize this aspect of forensic investigation, a concerted effort by four researchers from three agencies, Ottawa Police Service, Carleton Uni versity and Royal Canadian Mounted Police, was conducted using the AutoCAD software. The researchers were Kevin Maloney, A. L.Carter, Scott Jory, and Brian Yamashita. The results of their studies were reported in an article published by the Journal of Forensic Investigation, in 2005, volume 55, issue 6, and pages 711 to 725. The article attempts to demonstrate how the combined use of AutoCAD and Back Track programs can create three-dimensional representations of a bloodstain analysis. Summary and Critique The overall purpose of Maloney, Carter, Jory, and Yamashita is to explore the possibility of creating a three-dimensional representation of an analysis of bloodstain patterns.They utilize a simulated crime scene that is typically used at the Canadian Police College. The choice of this crime scene is to have known bloodstain patterns with which the results of the combination of Back Track and AutoCAD can be compared. Both the impact angles and the glancing angles of the bloodstain t rajectories were incorporated into the program. The comparison shows that the computerized calculations of virtual strings created by the Back Track program match the known location of the blood source, with an average error of six centimeters only. These results prove the precision abilities of the said software.However, a major weakness of this study is its unquestionable reliance on the Back Track program. This program has many limitations and it was even pointed out later in 2006 by Andy Maloney (the relationship to one of the researchers is not described). For example, the Back Track is incapable of computing angled surfaces (Maloney, 2006). Yet, despite the limitations, the efficacy of using the program is grounded on established theory and supported by experimental validation (Carter, 2001). There would be expected errors but these are assumed to be insignificant in the overall investigation.At the same time, the software is known to undergo updates and modifications. The gre atest strength of this research is the launching of a better interface between the laboratory science of the forensic team and the assessment abilities of the court. The AutoCAD program has a feature that locks the virtual strings and enables any user to view them from different perspectives. The three-dimensional representation of the analysis of bloodstain patterns is, as the researchers concluded, â€Å"extremely useful in court presentation† (Maloney, et. al. , 2005, p. 724).This article, as well as the research study that it describes, can be considered as a milestone towards a revolutionary aspect of bloodstain pattern analysis. Instead of numbers presented in tabular form or in picture graphs, the results of the analysis can be presented in three dimensions. In three dimensions, the court presentation becomes more realistic, more convincing, and more enlightening, such that the jury can make better assessments. But this article, as far as the advances in forensic scien ce in general and in bloodstain pattern analysis in particular go, can be considered somewhat obsolete.There are now new software or computer programs that can be utilized to produce the same three-dimensional results (Kanable, 2006). This means that in conducting an analysis of bloodstain patterns, a forensic investigator has other options, aside from the combined use of the Back Track program and the AutoCAD. But this wider range of technological tools does not detract from the greatest significance of this article. This article, in great detail and with diagrams, shows how the observed and calculated data are translated into three dimensions. Thus, this article is a recommended reading for every forensic science student.Bibliography Carter, A. L. (2001). The directional analysis of bloodstain patterns theory and experimental validation. Canadian Society of Forensic Science, 34 (4), 173-189. Kanable, R. (2006). HemoSpat: New bloodstain pattern analysis software to hit the market. Law Enforcement Technology, August issue. Retrieved September 28, 2007 from the website of Officer. com at http://www. officer. com/publication/article. jsp? pubId=1&id=32890 Maloney, K. , Carter, A. L. , Jory, S. , & Yamashita, B. (2005). Three-dimensional representation of bloodstain pattern analysis. Journal of Forensic Identification, 55 (6), 711-725.

Elektrobit Corporation Essay

Which of recommendations listed in the Manager’s Toolbox were used by Elektrobit Corp? Explain. Below shows some of recommendations of Manager’s Toolbox were used by Elektrobit Corporation :- (i) Elektrobit has recent arrivals to an area share their experiences with newcomers. To inform to the newcomers about what we experienced during all programmes in Elektrobit Corporation. Newcomers can judges companies achievement based on that experiences that we told to them. From there, we can persude newcomers to join us. Therefore, we can enlarge our business. (ii) Elektrobit employees who accept an international assignment have to sign a contract before they leave that spells out their pay, length of stay, and other details of what is expectedof them. To prevent the occurrence of fraud and breach of trust in the company. By signing contract, we can refer to the agreement if any problems stated on above is occur. Therefore, newcomers in the organization will be more diciplined in doing anytypes work given. So, this contract will be a good guidance in their organization and the company will have a good management. (iii) Elektrobit moves an average of 10 people a year between its global offices, spending about 10,000 annually for each of them on relocation expenses, housing for the employee, and any family that go along. The company make sure employees have whatever they need to start working efficiently on arrival. But it also tries to help them settle into their everyday lives outside work. This can prove that the Elektrobit Corporation is very concerned about the welfare of their workers.