...The setting of a story often helps a reader to feel as if he were actually a part of the story. Franz Kafka and Herman Melville are two authors who chose specific settings for their stories. The settings they chose help to place their characters into perspective and to understand the problems they face. Franz Kafka’s Metamorphosis and Herman Melville’s Billy Budd take place at different points in time and in different settings; Metamorphosis in an apartment in the early 1900’s, and Billy Budd on a ship in the late 18th Century. These settings help to identify the mood of each story. Metamorphosis takes place in the early 1900’s in the apartment of Gregor Samsa. Kafka does not provide a geographical setting for Metamorphosis, however, the significance of the story taking place on land is the ability of the characters to escape at their own will. Metamorphosis begins with Gregor unable to get out of his bed for work, later succumbing to the fact that he has morphed into an insect. Gregor’s extreme tardiness for work causes upheaval and chaos in the Samsa home; The father is screaming, Gregor’s boss comes to the house to find his employee, Gregor’s mother and sister are crying because they are scared, and there are guests in the home. The setting of the entire Samsa family being confined into a small apartment makes the the turmoil that arises a much larger issue than it really is. At a certain point, the Samsa family, led by their father, decides to isolate Gregor into...
Words: 749 - Pages: 3
...Board (IASB), an independent accounting standard-setter based in London, England.[1] On 1 March 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC). This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. The IASB structure has the following main features: the IASC Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a Standards Advisory Council and the International Financial Reporting Interpretations Committee. The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has responsibility for setting International Financial Reporting Standards (international accounting standards). [edit] IASB Members The IASB has 15 Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, and academic work.[2] At their January 2009 meeting the Trustees of the IASC Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. There is also the IFRS Interpretations Committee (IFRIC), which has 14 members.[3] A unanimous vote is not necessary...
Words: 510 - Pages: 3
...The geopolitical community I reside in is defined by jurisdictions outlined by government and law officials. It is not defined by natural boundaries but by human made boundaries such as roads and railroad tracks. According to our text, Community/Public Health Nursing Practice (2013), A geopolitical interpretation of one’s community will focus the nurse's awareness on the setting, shelter, transport, schooling, and political process subsystems (Maurer, Frances, Smith, C., 2013). Our text goes on to state that all of these components are linked to our geographical whereabouts as well as to the population arrangement and dissemination, health services, and resources and accommodations (Maurer, Frances, Smith, C., 2013). Our text states that an examples of phenomenological community would include a group of people with common interests. The phenomenological community in which I belong to is Nursing. This group shares the common interest of assisting others in managing and/or in achieving an optimal level of health and functioning to their fullest. Another phenomenological community in which we all belong to is Grand Canyon University. We are united with the common interest and goal of obtaining a higher level of learning and enriching our current nursing practice. An overall benefit and challenge to nurses working with specific communities is the ability to assist a diversity of patients and addressing each communities’ complex challenges in regards to health. For example, in a...
Words: 440 - Pages: 2
...Contents 1. Introduction 2 2. Objectives 2 3. Business Environment 2 3.1. Demographic environment 2 3.2. Economic environment 2 3.3. Geographical and ecological environment 3 3.4. Legal environment 3 3.5. Technological environment 3 3.6. Social environment 3 3.7. Educational and cultural environment 3 3.8. Political environment 3 4. About Mahindra & Mahindra 4 5. Task 1. 5 6. Task 2. 6 6.1. Market Penetration 6 6.2. Market Development 7 6.3. Product development 7 7. Conclusion 7 8. Recommendation 8 9. References 8 1. Introduction The term business is understood and explained in different ways by different people. For some, business is an activity, for some it is a method of transacting, for sonic others, it is a method of money making and some people argue that business is an organized activity to achieve certain predetermined goals and objectives. Based on all these meaning of justness, we may define business as gainful activity through which various elements of society conduct exchanges of the desirable things. 2. Objectives To understand what the business environment is and why this is important for a company Management student to understand its fundamental concept on business activity To develop a right perspective about business environment 3. Business Environment Business involves activities, which links an organization with outside world. Within an organization, a business is governed by the behavior of its employees, management...
Words: 2139 - Pages: 9
...Chapter 3 Comparative International Accounting Systems and Practices * United States and United Kingdom as major countries in the context of the Anglo-Saxon culture area; * The Netherlands and Sweden as representatives of the Nordic countries; * Germany and Switzerland as representatives of the Germanic countries; * France and Italy as representatives of the developed Latin countries and; * Japan as a representative of the developed Asian countries. | ANGLO-SAXON ACCOUNTING * There is no doubt that Anglo-Saxon accounting can be distinguished from accounting in continental Europe. Asia. Latin America, and many other parts of the world. UNITED STATES * Influences on Accounting Development:In many ways, accounting in the United States and United Kingdom is very similar as might be expected given the importance of the historical and investment connections between the two countries. Just as the language and legal system were exported from the United Kingdom to the United States. | Cont.The securities markets are the dominant influence on accounting regulation in the United States. Dealings in securities and investor protection are regulated and enforced at the federal government level under the Securities Act of 1933 and the Securities Exchange Act of 1934, which were passed in response to the stock market crash of 1929 and subsequent financial crises. The Securities and Exchange Commission (SEC) was established with the legal authority to enforce the securities...
Words: 7560 - Pages: 31
...International Management: Managing Across Borders and Cultures, Text and Cases, Seventh Edition SEVENTH EDITION FEATURES • Streamlined text in eleven chapters, with particular focus on global strategic positioning, entry strategies and alliances, effective cross-cultural understanding and management, and develop- ing and retaining an effective global management cadre. The seventh edition has been revised to reflect current research, current events and global developments, and includes company examples from the popular press. In Chapter 1, we introduce trends and developments facing international managers and then expand those topics in the context of the subsequent chapters. For example, we discuss developments in globalization and its growing nationalist backlash— in particular resulting from the global financial crisis. We discuss the effects on global business of the rapidly growing economies of China and India and other emerging economies such as those in Africa, and the expansion of the EU; the globalization of human capital; and the esca- lating effects of Information Technology and the global spread of e-business. We follow these trends and their effects on the role of the international manager throughout the book. For exam- ple, in Chapter 6 we focus further on strategies for emerging markets, while also dealing with changing strategies to respond to economic decline around the world and an increasing level of nationalism in some industries; we have a...
Words: 1340 - Pages: 6
...SURVEY Executive Radar 2011 European Rail Industry WHY PRODUCE AN EXECUTIVE RADAR? As a top strategy consultancy in the rail sector, Roland Berger Strategy Consultants actively supports industry leaders in identifying challenges, uncovering solutions and driving decisive change in their organizations. We have identified a growing need for dialogue amongst senior railway executives regarding the key issues that drive the industry. Therefore, we launched an "Executive Radar" to support executivelevel thinking in the European railway industry. This survey was conducted between July and September 2011, involving more than 150 top industry executives and representing a broad range of segments and positions in the value chain. The survey captured prevailing trends on two hot topics: > How have liberalization and privatization already affected companies along the value chain and what will be the biggest challenges in the coming years? > Which instruments can increase your companies' profitability and strengthen the sustainability of your financial base? Here we present the conclusions and trust you will find them insightful in supporting your strategic thinking and decision making. We would welcome the opportunity to have a more detailed discussion directly with you on any of the issues presented. THE EUROPEAN RAIL PRACTICE MANAGEMENT TEAM Stéphane Albernhe (Paris) Christoph Beseler Didier Bréchemier Francesco Calvi Parisetti Alain d'Oultremont Roland Falb Boris Firsov...
Words: 5177 - Pages: 21
...To understand an event as large as the Italian Unification one must draw an analysis from the causes of that event. Many small case-specific causes can be found, but the key is to find general causes that can explain the whole unification. When looking at the time frame 1815-1870, one can find three general causes that mostly, but not always, worked towards Italian Unification. The complete Italian unification in 1870 occurred because of the actions of significant personalities, more specifically: Cavour, Mazzini and Garibaldi, it also came about because of the role of foreign players and lastly because of the not always successful, but reoccurring peoples movement. After Napoleon’s adventure into Europe had been extinguished, the parties at the Congress of Vienna in 1814/1815 were determined to re-establish old conservative order. Prussia, Russia, Great Britain and Austria-Hungary were the “Big Four” throughout the meetings, all of them, except Great Britain, being interested in highly conservative monarchical rule. New concepts such as liberalism were thwarted (Murphy, et al. 2000) and laid aside; the “old way” should provide peace, which was the ultimate aim of the Congress, for the next centuries. A Congress System was established; hereby the aforementioned Powers would meet in a regular basis to negotiate and solve problems by peaceful means. Besides reintroducing old hierarchies, the Vienna Congress also brought territorial changes. They were mostly supposed to create...
Words: 2869 - Pages: 12
...Health care in France http://about-france.com/health-care.htm La Securite Sociale Objectives: • Leadership and governance • Health financing • Human resources • Health information systems HiT summary Overview • Ranked number one by WHO in 2000 o High level of population health, degree of freedom for physicians and patients o Easy access to health care for most people o Absence of waiting lists • Changed in 1996 with jupee reform o Shifted power from health insurance funds to state • System has been successful in: o Maintaining high level of population health o Many challenges including: • Ageing population • Increasing health care expenses • Decreasing number of doctors Health finances • Total expenditure is approximately 9.5% of GDP in 2001 • 76% of total health • Recognized as offering one of the best services of public health care in the world • System that works → provides universal cover o Defended by those in France Health care system: • Made up of a “fully integrated” network of public hospitals, private hospitals, doctors and other medical service providers” • It is a university service o Provides HC for every citizen, regardless of social status, age or wealth → equality France government • Independent republic with an elected president and bicameral parliament • Country divided into three levels o Municipal o Local o Regional • Each has own elected assembly and some autonomy from center Population...
Words: 1287 - Pages: 6
...Italy and how were these overcome? Before the year of 1848, the Italian faced a lot of difficulties to urge the unification movement. Until, 1848, the situation had been changed and directly contributed to the unification movement. After 1815 Italy was once again a mere geographical expression. Austria was to control a large part of Italy directly, that is, Lombardy and Venetia, and indirectly through the restored Bourbon Kings in some minor Italian states. Italian unification was once again frustrated ever the Risorgimento was quickly in advance. The explosion of Austrian power in Italy was the main problem which discouraged an early unification of Italy. Moreover, the general political atmosphere in Europe did not allow new concessions to Italian balance when the powers were concerned with maintaining the balance of power and to prevent the setting of French hegemony in Europe again. So a united Italy in 1815 would only mean French domination of Italy, so the powers generally accepted the settlement even though the 1815 settlement ignored the moral principles which first French Revolution and the Romanticism had unleashed in Europe. Even liberal powers like Britain and the mother of Revolution, France did not dare to take the risk of a war which may be caused if Italy was united and this might invite foreign intervention in the young Italy. So foreign aid was generally unavailable in the first generation of the nineteenth century. Moreover, any war against Austria in the...
Words: 1138 - Pages: 5
...Recommendation Potters Industries LLC operates within the glass and glass manufacturing industry and produces engineered glass materials and technologies that are operated in highway safety, polymer additive, metal finishing and conductive particle markets (Exhibit 1 - 4). Potters Industries worldwide manufacturing and distribution network supplies its customers from 25 production points, 12 in the US, 2 of each in the United Kingdom, Australia, France, Japan and one each in Mexico, Brazil, Germany, Poland and Thailand. After conducting our research and analysis, we recommend that Potters Industries LLC expand its product lines into the South American country of Chile. Chile provided more arbitrage opportunities when compared with both Pakistan and Bulgaria. These opportunities will allow Potters to increase their exposure in the global market while increasing economies of scale. The small distances between the CAGE frameworks allow a smooth transition for Potters to create a regional base in Chile. Chile is an attractive market to take advantage in terms of economic growth, the government’s initiatives in moving to environmental sustainability and highway safety (Exhibit 5). Potters should take advantage of these opportunities by establishing presence in Chile through building a new operating plant in order to manufacture the good within the home market. Support Potters Industries has successfully expanded into an innovative leader in the glass bead manufacturing industry...
Words: 1039 - Pages: 5
...1. What is regionalism? How many forms of regionalism exist? Please, give explanation to each of them. Generally speaking, the idea if regionalism refers to political ideology that concerned about the interests of a particular region (group of regions). It is a political movement advocating greater control by regions over the political, economic and social subjects of their regions (ex.: by setting up political and administrative institutions with legislative powers). There are various forms of regionalism exist. Traditional (conservative) regionalism: demands the same treatment as the other regions of the state on the basis of equal rights (French Communist and Socialist parties in France in 1950s, they took the lead in regional coalitions demanding on the basis of their citizenship).Modernist (liberalist) regionalism: demands for control over the region’s affairs, usually on the basis of rights of an ethnic (linguistic) group. This form is closely allied to federalism in EU countries. Separatist (irredentist) regionalism: demands to set up an independent state on the basis of the principle of the right to the national self-determination. (ex.: may be found in Spain (Catalonia, Galicia, and Basque) and in UK (Scotland, Wales, and Northern Ireland)). 2. How can we explain the phenomenon of regionalism in EU? The “phenomenon of regionalism”, in short, is uneven development of the regions of the state. So, it can be explained by many casual factors which are more specifically...
Words: 1217 - Pages: 5
...MARKETING MANAGEMENT MIM Programme M1 ACADEMIC YEAR 2013-2014 TUTORIAL 1 ANTIOCO Michael GUERREAU Olivier GUINTCHEVA Guergana Course Structure Phase 1: analyzing external and internal environment Phase 2: Marketing strategy Planning Phase 3: Marketing Mix Tutorial 1 Detailed • • • • (Mission) & Corporate objectives Defining markets & short exercise Nielsen data Scanning the environment: example Daimler AG Mapping the Business • Daimler AG, Stuttgart, with its businesses Mercedes-Benz Cars, Daimler Trucks, Daimler Financial Services, MercedesBenz Vans and Daimler Buses, is a globally leading producer of premium passenger cars and the global market leader of heavy- and medium-duty trucks as well as busses. The Daimler Financial Services division has a broad offering of financial services, including vehicle financing, leasing, insurance and fleet management. Daimler AG Corporate Mission • As the inventor of the automobile, we have shaped mobility to a great extent with groundbreaking innovations and outstanding vehicles. We aim to continue playing our pioneering role with the ongoing development of mobility – especially in the areas of safety and sustainability. What type of Corporate Objectives are formulated by Organizations? Tutorial 1 Detailed • • • • (Mission) & Corporate objectives Defining markets & short exercise Nielsen data Scanning the environment: example What is a market? • A group of individuals or organizations (i.e., buyers) having...
Words: 1906 - Pages: 8
...Finally, in the last section, the factors that forced the IASC to be restructured to IASB “International Accounting Standards Board”. Moreover, and after correspondence and deliberations, the Securities Exchange Commission (SEC) endorsement on the IFRS. 1.2 IASC Foundation and Launching: Following World War II, each country had its own Generally Accepted Accounting Principles (GAAP, the U.S. designation), or proper accounting practice. Even among the GAAPs in countries with active equity capital markets on which listed companies depended heavily for finance—the United States, Canada, the United Kingdom, Australia, and New Zealand—there were a lot of differences. In 1947, France established the Plan “comptable ge´ne´ral”, or National Accounting Plan, a detailed, codified regulation of company accounting, which France then exported to Belgium and...
Words: 4499 - Pages: 18
...80% of wines consumed are domestic wines. Simultaneously Chinese wine don’t present threat for imported wine. (Drinks Business) FIG. 2: Wine Production by China 2011-2014 Source: Own elaboration based on Trade data and Analysis 2014 2.2 New trend in the Chinese wine landscape Since late 90’s Chinese wineries adopting French mode of cultivating grape wine and producing wine ushering in a so called “chateau movement” putting emphasis on the Grand Cru wines what is noticeable tendency for Chateau Changyu in Miyun formed by Robert Tinlot. European traditional form of viticulture is also presented by Bodega Langes in Changli in Hebei province. Hebei province is well-known for established project between Chinese and French government China-France Chateaux and GW Chateau Sun god one of top10 chateaux build by COFCO Wine in Schacheng which has the great honour to host first wine tasting event in China in 2007. (Zhengping, 2011) 2.3 Wine import to China The first grape wine importation is dated back to Qing dynasty in 17th century when wine was offered by foreign missionary to emperor Kengxi as the medicine for curing him from diarrhoea. To emperor Kengxi was recommended to drink little bit of grape wine every day as precaution against this disease. That was the first time European wine was presented in China. In the history, tree other important events influenced wine import to China. The first one opening so called treating ports as Xiamen, Shanghai, Fuzhou, Ningbo, Tianjin, Hankou...
Words: 1668 - Pages: 7