...The Forgotten Holocaust The majority of the population when asked the question, “Could a genocide on the scale of the holocaust take place without the world acknowledging it?” The common answer would be that a killing of that size would be impossible to hide; but for the Japanese it was not. The crimes of mass murder and human experimentation committed by the Japanese Imperial army were horrendous; with a death toll comparable to the Holocaust, along with the unimaginable crimes committed by the notorious Unit 731, this was one of the most undocumented genocides in history. History of the Japanese Imperial Army Between the years of 1867-1945 the Japanese Imperial Army grew to an enormous size of around six million troops (Rummel). An army of this size had never been organized, which is why the entire continent of Asia feared that the Japanese would have the power to take over Asia. In previous genocides, the groups committing the killings...
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...being conducted in countries like Japan, Germany, the United States and many others. Many experiments that took place during this time period were done on humans, most of which were conducted forcibly and without the consent of its participants. There were two major vanguards that carried out these experiments, one of which was under the rationalization of eugenics. The other was research carried out for war purposes. For example, the development of chemical and biological warfare was being attempted during this time period. The Japanese during WWII had a disturbingly particular interest in the development of biological weapons. According to the documentary “Unit 731: Nightmare in Manchuria” the Japanese conducted research on unknowing human participants in order to develop biological weapons. In 1940 and 1941, Unit 731 bred bubonic plague infested fleas that were then spread by low flying planes over Chinese...
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...Controversies of prisoners of war The book “Unbroken” was a seemingly impossible tale of triumph and survival of an Olympic runner and WWII veteran named Louis Zamperini. He constantly had to overcome adversity in his early years, for he was an immigrant from Italy and a trouble maker before his brother Pete steered him into running track. This immediately turned him around as he did well enough to in running to break all sorts if local records, which were accomplished while his competitors were trying to sabotage his runs. This qualified him for the 1936 Olympic in Berlin, where he met Hitler. He still had running aspirations but felt he had no choice other than fighting in the world due to the fact that the 1940 Olympics were cancelled. So he joined the Air Crops and while flying in plane suspected to break down, he crashed in the sea with two other friends and was stranded there for over 47 days. Louis overcomes great adversity again when Japanese air assaults targeted them and they jumped in the water to get cover while fighting off hungry sharks. After the planes retreated Louis and his friends took turns swatting the sharks trying to jump at them while the other kept the boat afloat by blowing like a mad man. After they were successful in doing this, they saw land but were intercepted by a Japanese boat that took them to the notorious POW camp known as Naoetsu. This is where the infamous prison guard called “The Bird” decided that he was going to do everything to break...
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...ETHICAL DECISION MAKING AND MORAL BEHAVIOR | | Related Links WebNote Index Leadership Overview Decision Making Values Contact information: Dr. Richard W. Scholl 36 Upper College Road Kingston, RI 02881 p. 401.874.4347 f. 401.874.2954 rscholl@uri.edu Much of the recent interest in ethics and moral behavior in business comes from Enron and Worldcom, as scholars, educators, practitioners, and the public seek to understand the behavior of executives in these firms. Many have chosen to view these cases from the perspective of ethics, that is, the behavior of these executives is seen as unethical and the explanation is that they are unethical or immoral people. Furthermore, the solution is improved moral education in business programs. “Somehow, we need to make future executives more moral or more ethical” and we can do this in the context of an undergraduate business program or MBA degree program. Some have even suggested that today’s business programs not only do not facilitate the “moral development” of students, but students leave these programs “less moral” than they were when they entered the programs. Here a couple of points to consider: What is Ethical or Moral? What do we mean by ethical decision making? Are there decisions that are not ethical in that there is not ethical component to a choice? In their review of ethical decision making, Tenbruensel and Smith-Crowe (2008) present a distinction between moral decision making and amoral decision making. Within...
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...PARTNERSHIP AND SUBCHAPTER S TAX OUTLINE SPRING 2009 VICE PRESIDENT, ASSOCIATE DEAN, AND PROFESSOR BRUCE A. MCGOVERN Stephen A. Lind et al, Fundamentals of Partnership Taxation: Cases and Materials (8th ed. 2008) Selected Federal Taxation Statutes and Regulations (Daniel J. Lathrope ed., 2009 ed. 2008) Laura E. Cunningham & Noël B. Cunningham, The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships (3d ed. 2006) PART 1: AN OVERVIEW OF THE TAXATION OF PARTNERSHIPS AND PARTNERS 3 I. Introduction to Subchapter K 3 II. Tax Classification of Business Enterprises 3 a. In General 3 b. Corporations and Partnerships 3 i. “Check-the-Box” Regulations 3 ii. Existence of a Separate Entity for Federal Tax Purposes 4 iii. Publicly Traded Partnerships 6 c. Trusts 6 d. Tax Policy Considerations 6 III. Introduction to Choice of Business Entity 7 PART 2: FORMATION OF A PARTNERSHIP 8 I. Contributions of Property 8 a. General Rules 8 b. Introduction to Partnership Accounting 11 II. Treatment of Liabilities: The Basics 15 a. Impact of Liabilities on Partner’s Outside Basis 15 b. Contributions of Encumbered Property 16 III. Contributions of Services 23 a. Introduction 23 b. Receipt of Capital Interest for Services 24 c. Receipt of a Profits Interest for Services 30 i. Current Law 30 ii. Proposed Regulations 31 IV. Organization and Syndication Expenses 32 PART 3: OPERATIONS...
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...Setting a a a a cost by subtracting a desired profit margin from a competitive market price price by adding a desired profit margin to a production cost cost for the use in the calculation of variances selling price for the company to aim for in the long run 3 Information relating to two processes (F and G) was as follows: Process F G Normal loss as % of input 8 5 Input (litres) 65,000 37,500 Output (litres) 58,900 35,700 For each process, was there an abnormal loss or an abnormal gain? A B C D Process F Abnormal gain Abnormal gain Abnormal loss Abnormal loss Process G Abnormal gain Abnormal loss Abnormal gain Abnormal loss 4 The following budgeted information relates to a manufacturing company for next period: Production Sales Units 14,000 12,000 Fixed production costs Fixed selling costs $...
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...Education and the Crime Rate How Education Lowers Crime Washington State University Economics 490, SES Capstone Abstract The main objective of this paper is to analyze the impact of education on the crime rate. The majority of people would assume that increased levels of education would lower the crime rate in a given area. This paper helps to reinforce this idea based on the conclusions reached from the research. There are also a few unexpected results such as higher levels of income per capita having higher rates of violent crime. In the end though, the data and research cement the idea that education is a good crime prevention tool. Introduction Crime rates are a concern for every major city in the United States, as well as the world. Why do some cities have higher crime than others? What needs to be done to lower crime rates? These are a few of the questions asked on a daily basis. A very effective tool to fight crime may very well be education. Most Americans would probably prefer to have their tax dollars go towards improving education instead of having to fund a larger police force. Raising education levels is more of a proactive approach whereas adding to the level of law enforcement is retroactive. Prevention is always better than having to fix a problem after it has occurred. The goal of this paper is to compare the relationship between education and crime rates. I will do this by using data on...
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...To be completed by students (typewritten) MODULE NUMBER | | MODULE TITLE | Managerial Accounting | SEMESTER | Fall 2012/2013 | SESSION | | ASSIGNMENT NUMBER | | SUBMISSION DATE DUE | 13.03.2013 | ASSIGNMENT TITLE | Financial performance evaluation of Henkel | INSTRUCTOR’S NAME | Goran Vasilev | To be completed by the front desk secretary or the course administrator SIGNATURE | DATE SUBMITTED | HOUR SUBMITTED | MATERIAL SUBMITTED | | | | Report Diskette/CD | | To be completed by the instructor SIGNATURE & DATE | MARK * | MARK AFTER ORAL (if applicable) | SUBMISSION | | | | On Time Late | | * fill in the slot in the covered area if blind second marking is required Other comments: STUDENT NAME(s) | Elena Donevska | Declaration: All sentences or passages quoted in this coursework from other people's work have been specifically acknowledged by clear cross referencing to author, work and page(s). I understand that failure to do this amounts to plagiarism and will be considered grounds for failure in this coursework and the module examination as a whole. STUDENT REG. NUMBER(s) | 9654 | To be completed by the 2nd examiner (if applicable) SIGNATURE | MARK | | | AGREED FINAL MARK | | STUDENT SIGNATURE(s) | | To be completed by students (typewritten) MARK | | to be completed by instructors...
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...by leading to lower average selling prices, our present research shows that increased product variety made available through electronic markets can be a significantly larger source of consumer surplus gains. One reason for increased product variety on the Internet is the ability of online retailers to catalog, recommend, and provide a large number of products for sale. For example, the number of book titles available at Amazon.com is more than 23 times larger than the number of books on the shelves of a typical Barnes & Noble superstore, and 57 times greater than the number of books stocked in a typical large independent bookstore. Our analysis indicates that the increased product variety of online bookstores enhanced consumer welfare by $731 million to $1.03 billion in the year 2000, which is between 7 and 10 times as large as the consumer welfare gain from increased competition and lower prices in this market. There may also be large welfare gains in other SKU-intensive consumer goods such as music, movies, consumer electronics, and computer software and hardware. (Consumer Surplus; Product Variety;...
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...International Journal of Business and Management May, 2009 A Review of Theories on Transnational Transfer of HR Practice within Multinationals Tianyuan Yu Institute of Enterprise Management, School of Business, Sun Yat-Sen University International Finance College, Beijing Normal University, Zhuhai Campus Jin Feng Road, Tangjiawan, Zhuhai 519085, China Tel: 86-756-6126-600 E-mail: tianyuanyu@gmail.com Nengquan Wu Institute of Enterprise Management, School of Business, Sun Yat-Sen University 135Xin Gang Xi Road, Guangzhou 510275, China Tel: 86-20-8411-4155 Abstract E-mail: mnswnq@mail.sysu.edu.cn This article discusses the process of transferring human resource (HR) policy and practice internationally within multinational companies (MNCs), and the factors that influence the transfer process. The first section thoroughly surveys the literature on why MNCs transfer HR practices across borders and generalizes three lines of arguments. The second section looks at “what to transfer” with regard to particular HR issues, and points to a gap in the literature. The next section briefly reviews three main methods of transfer adopted by MNCs. Finally, the results of transfer are discussed both prescriptively and descriptively in light of Kostova’s (1999) multilevel model. The arguments presented in this article have two main implications which are summarized in the conclusion. Keywords: Multinational companies, Human resource policy and practice, Transfer 1. Why transfer ...
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...Global Business Cultural Analysis of South Korea John Smith University of Rochester BUS 800 – INTERNATIONAL BUSINESS Dr. Peterson March 6, 2015 Abstract Today, the United States conducts a substantial amount of business with South Korea. It is important that American managers, entrepreneurs, and businessmen understand the South Korean social, cultural, and religious dimensions of the nation. The South Korean culture and customs are uniquely different from those of the United States. The culture and customs of the United States are based on European traditions and religious Christian beliefs. The culture and customs of South Korea are based on Confucianism’s way of life, Buddhism’s individual salvation, and since the 1950’s Christianity’s redemption of the soul. American businesses that incorporate South Korean culture into American business practices will develop long lasting business relationships with their South Korean counterparts. American businessmen working in multinational corporations have adjusted well the collectivist culture of South Korea. Multinational enterprises considering cross border business in South Korea can feel safe investing in South Korea. Keywords: South Korea, United States, cultural dimensions, multinational business, Hofstede. Introduction South Korea is one of the United States most important strategic and economic partners in Asia. Members of Congress tend to be interested in South Korea for political purposes. South...
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...company. The board need a report from you: • outlining the external factors affecting the profitability of a potential new contract and how these factors can be built in to the choice of the design budget which is ultimately set, • advising on a proposed change to the company’s information systems and • advising on suitable performance measures for Mackerel. Firstly, Mackerel is currently considering tendering for a contract to develop a new armoured personnel vehicle (APV) for the army to protect its soldiers during transport around any future battlefield. The invitation to tender from the government specifies that the APV should take two years to develop and test, and be delivered for a full cost to Mackerel of no more than $70,000 per unit at current prices. Normally, government contracts are approximately priced on a cost plus basis with Mackerel aiming to make a 19% mark-up. At the last briefing meeting, the institutional shareholders of Mackerel...
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...Södertörns högskola | Department of economics Magisteruppsats 30 hp | Vårterminen 2013 The Effect of External Debt On Economic growth – A panel data analysis on the relationship between external debt and economic growth. Av: Dereje Abera Ejigayehu Handledare: Joakim persson Handledare: [Handledarens namn (teckenstorlek: 12p)] Abstract The impact of external debt on economic growth is a debatable issue between scholars since the onset of the debt crisis in 1980’s. This thesis examines whether external debt affects the economic growth of selected heavily indebted poor African countries through the debt overhang and debt crowding out effect. This is carried out by using data for eight heavily indebted poor African countries between 1991 to 2010.The result from estimation shows that external debt affects economic growth by the debt crowding out effect rather than debt overhang. Moreover, in an attempt to mark out debt servicing history, the thesis found the selected countries are not paying (servicing) more than 95% of their accumulated debt. Key Words: External Debt, Debt overhang, Debt crowding out, debt servicing and Table of Contents CHAPTER ONE .....................................................................................................................................1 INTRODUCTION ..................................................................................................................................1 1.1 Background of the study.............
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...The Association of Business Executives Advanced Diploma 1.34CF CF0608 Corporate Finance afternoon 5 June 2008 1 Time allowed: 3 hours. 2 Answer any FOUR questions. 3 All questions carry 25 marks. Marks for subdivisions of questions are shown in brackets. 4 Present value and annuity tables are included in this question paper on pages 9 and 10. 5 No books, dictionaries, notes or any other written materials are allowed in this examination. 6 Calculators, including scientific calculators, are allowed providing they are not programmable and cannot store or recall information. Electronic dictionaries and personal organisers are NOT allowed. All workings should be shown. 7 Candidates who break ABE regulations, or commit any misconduct, will be disqualified from the examinations. 8 Question papers must not be removed from the Examination Hall. CF0608 © ABE 2008 D/500/3720 Answer any FOUR questions Q1 Ullswater PLC, a successful hotel group, has made a bid for Black Combe PLC, a large but declining competitor. The following information is available for both companies which are quoted on the London Stock Exchange. Black Combe PLC Share price Number of shares £0.90 5m Ullswater PLC £0.80 8m Both a cash bid and a share bid have been made. Ullswater PLC has offered Black Combe PLC two shares in Ullswater PLC for every share in Black Combe PLC. Alternatively, a cash offer of £1.00 per share has been made. Ullswater PLC expects the takeover to generate savings of £2m in present value...
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...Theodore H. Poister Obed Q. Pasha Georgia State University Lauren Hamilton Edwards Sam Houston State University Does Performance Management Lead to Better Outcomes? Evidence from the U.S. Public Transit Industry Although performance management processes are widely assumed to be beneficial in improving organizational performance in the public sector, there is insufficient empirical evidence to back this claim. In this article, the authors examine the impact of performance management practices on organizational effectiveness in a particular segment of the public transit industry in the United States. The analysis utilizes original survey data on performance management practices comprising both strategy formulation and performance measurement in 88 small and medium-sized local transit agencies in conjunction with comparative outcome data drawn from the National Transit Database maintained by the Federal Transit Administration. The results provide evidence that more extensive use of performance management practices does in fact contribute to increased effectiveness in this segment of the transit industry. O ver the past 20 years, some of the biggest questions of public management have revolved around performance management, the process of establishing goals for an agency or program, and then using performance information to help manage effectively so as to achieve those goals (Behn 1995; Moynihan and Landuyt 2009; Moynihan and Pandey 2010). In the public sector, performance...
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