Monday, September 30, 2019

The Role of Violence in Beowulf

It is clear that violence, or at least military action plays an important role in the world of Beowulf. The events in Beowulf's life are strongly connected to combat: he saves the Kingdom of Denmark by defeating both Grendel and his mother; he serves as the King of Geatland's advisor and champion; he is elected King of Geatland after the former king and his son are killed in battle and successfully for fifty years; and he kills the fire-monster and save Geatland (Slade; Bullfinch).The violence in Beowulf does not appear to be engaged in gratuitously, for its own sake, or out of cruelty. Instead, the violence serves as a tool to achieve various goals. The men in Beowulf engage in violence in defense against an attack, threat or as Hill suggests, a feud. Military action is used as a method of getting wealth and additional territory. Lastly the use of violence is seen in terms of good versus evil, with Beowulf and his people in the role of the good.Both of the major scenes of violence i n the poem are aimed at specific targets and occur as responses to attacks made by Grendel, his mother, the lady troll-wife on Denmark, and by the dragon that attacks Geatland. When Beowulf saves the kingdom of Demark from destruction at the claws of Grendel he is responding to the attacks Grendel has been making on the Danish court. Hrothgar, king of Denmark, was â€Å". . . success in warcraft given,/honour in war, so that his retainers/ eagerly served him until the young war-band grew/into a mighty battalion† (Slade, 64-66).As a result of his success he decides to build a â€Å"mead-hall† where he can give his wealth to â€Å"young and old, such as God gave him† (Slade, 72). The poem does not tell us against whom Hrothgar has fought to gain his wealth, but the description of his lineage is a positive one that does not lend itself to indiscriminate attacks and raiding (Slade 1-63). When the Danes are unable to defeat Grendel Beowulf leads a group of men and su cceeds in killing Grendel and, when she seeks revenge on Beowulf the next day, Grendel's mother.Although Beowulf's purpose was to save Denmark from Grendel, due to his great deed, Beowulf receives both wealth and reputation. He returns to his own country: Geatland. There he serves the country well, ultimately becoming King of Geatland. After Beowulf had been king for fifty years, a dragon attacks the country; Beowulf is the only one who will fight it. He succeeds in killing the dragon, but is killed during the fight. It is clear the people in the world of Beowulf used violence to gain both wealth and honor. As mentioned above Hrothgar has made his fortune by military action.Since Hrothgar is not condemned for his acts, but is celebrated by men and given gifts from the gods, in fact the poet tells us that Hrothgar is â€Å"old and good† (Slade 130) Based on this it appears unlikely that such a method of gaining wealth was considered inappropriate, but is a tool to be used to g ain wealth. Beowulf himself leaves Denmark with a great wealth of gold and an honorable reputation for his abilities to fight. Since Beowulf is the celebrated hero of the poem it appears certain that violence as a means to wealth is accepted by the people in the world of the poem.The people in the poem regard themselves as engaging in the universal fight between good and evil with themselves fight on the side of goodness. The poet tells us that Grendel was â€Å"condemned with the kin of Cain† (Slade) and a result of the feud between Abel and Cain, i. e. , good versus evil (Slade 106-114). Consequently when Beowulf fights against Grendel, his mother, and the dragon, he is fighting against creatures that were brought into being when Cain murdered his brother.Kennedy proposes that not only does Beowulf describe the battle between good and evil, but contains â€Å"a deeply pervasive infusion of Christian spirit coloring thought and judgment, governing motive and action, a conti nuous and active agent in the process of transformation† (Kennedy, xlix). Gordon takes a more conservative approach and points out that Christianity did not supplant the native pagan beliefs all at once, but co-existed in Northern Europe at this time (Gordon 1). It is evident that violence plays an important part in the live and traditions of the people of the poem.It appears however that instead of indiscriminate raiding, raping, and pillaging one associates with the Vikings, violence was seen as a tool for defense, building wealth, and participating in the fight against evil. However it must be remembered that Beowulf presents only the side of the Danes and the Geats and does not tell how the people who lost their lives and wealth to Hrothgar viewed these people.Works CitedBullfinch, Thomas. The Age of Fable. Published April 2000 by Bartleby. com;  © 2000 Copyright Bartleby. com, Inc. 29 Mar. 2007 < http://www.bartleby. com/182/301. html>.Gordon, R. K. trans. Anglo-Saxon P oetry. London: J. M. Dent & Sons, 1954.Hill, John M. â€Å"Anthropological Approaches to Old English Literature: A Special Issue. † Philological Quarterly (1999): 1. Questia. 30 Mar. 2007 .Kennedy, Charles W. trans. Beowulf: The Oldest English Epic. Oxford: Oxford University Press, 1978.Slade, Benjamin, Ed. and Trans. , 2003. Diacritically Marked Text of Beowulf Facing a New Translation. 29 Mar. 2007 < http://www. heorot. dk/beo-intro-rede. html>.

Sunday, September 29, 2019

Carolina Pad and the Bloggers Essay

1- April Whitlock received e-mail from Mommy bloggers requesting financial assistance to attend the upcoming bloggers conference. Bloggers promised a ward of mouth and written reviews about Carolina Pad Company. April must consider that bloggers hadn’t promised favorable review, just review. Also, she worried there was something dishonest about the case: wasn’t implicit that the reviews would be favorable? Moreover, is the act an ethical or not and would the payments be in violation of Carolina Pad’s Mission and Values statement. Finally, if she declined the bloggers’ request while questioning their ethical standards, would her relationship with any of the bloggers become strained? 2- April firmly believed the promotional considerations theses bloggers were offering could provide a significant higher rate of return for Carolina Pad than the company could receive from others such as advertising. Also, she realized that her competitors were receiving similar requests from these or other bloggers, and many of them were benefiting already from paying such requests. But, April also thinks that there are some dishonest about the whole situation and bloggers didn’t promised a favorable reviews and if is an ethical scenario or not. 3- If April agreed to pay the bloggers, the following stakeholders will be effected: a. Bloggers will be satisfied and received money for their job b. Carolina Pad company reputation and revenues will rise if the review is good, but it might enter in unethical stage which will affect its mission and values statement. c. Customers will be willing to buy more of the company products due to the good reviews. d. Employees such as April will be affected by getting better positions in the company due to the increase in company revenues, but it might affects their beliefs about the company mission and values statement. 4- In Virtues Method, honesty, loyalty, and respect from customers and employees will be affected badly if April decided to pay the bloggers. In Utilitarian Method, the benefit the company will receive from paying this small cost amount will be very high and the repetition will increase if April agrees to the deal. In the Rights Method, the right of speech will be influenced if the bloggers to take the payments and they will be force somehow to say only good things about the company. In the Justice Methods, the customers will be affected by false reviews about the company products which is not fair for them to buy products that they received different reviews or false about them. 5- I think April shouldn’t pay the  bloggers their financial support demand because it will affect the company Mission and Values statement badly. Also, the company repetition and revenues are at a high level at the moment. The company doesn’t any good reviews from paid bloggers to increase its values, repetition, and revenues.

Saturday, September 28, 2019

Graphic Organizer Assignment Example | Topics and Well Written Essays - 500 words

Graphic Organizer - Assignment Example Object knowledge is far more important that world knowledge, and must be the focus of education, the primary emphasis on the curriculum must first be Greek, Latin and Grammar, wherein the learning of object knowledge will be facilitated properly (Chandra, Chandra and Sharma 46) The primary aim of education is for the natural development of the child’s abilities and powers, education is also primarily for survival, curriculum must be designed according to the four different stages in life (infancy, childhood, adolescence, youth), learning must be derived not primarily orally, but from self-experience and doing (Chandra, Chandra and Sharma 79) Education is the primary means for the social continuity of the life of citizens in a society, education is a necessity on order for society to move forward, is a proponent of the idea of Educational Progressivism, opposed authoritarian approach to modern education   Founder of Montessori method, formulated a new pedagogy wherein there would be instruction for 3 year old age groups, children are viewed as competent learners deserved to be taught, child observation is to be the basis of curriculum development, especially in a controlled environment   Theorized the banking concept of education, advocate for a critical pedagogy wherein students and ;earners must use education as a ground for freedom and liberation, and not for the preservation of status

Friday, September 27, 2019

Analyzing the differing conceptions of separation of power held by Essay

Analyzing the differing conceptions of separation of power held by Publius and Anti-Federalists - Essay Example THE NECESSITY OF SEPARATION OF POWERS The idea of the necessity of limitation of powers within the framework of written Constitution was a basic premise shared by Federalists and Anti-Federalists alike. For instance, Cato argues that â€Å"a general presumption that rulers will govern well is not a sufficient security† (â€Å"Cato†), while Federalist James Madison observes that â€Å"the separate... exercise of the different powers of government... is admitted on all hands to be essential to the preservation of liberty† (â€Å"The Federalist No. 51†). At the same time, there existed views sceptical of universality of separation of powers. Centinel, an Anti-Federalist, considered the scheme of separation of state power into rival branches insufficient for the establishment of a truly democratic government (â€Å"Centinel†). In a sense, both Anti-Federalists and Federalists accepted the necessity of limitation of powers and of delineating the function s of different governmental bodies. Nevertheless, while Federalists ascribed higher qualities to the principle of separation of powers (â€Å"The Federalist No. 47†), the Anti-Federalists viewed it just as one of many, and not the most important, safeguards against the abuse of power. THE SEPARATION OF POWERS AND THE CONSTITUTION According to the Federalists, the separation of powers was to be maintained through the relevant organization of the internal structure of the government. The Federalist authors were convinced that by enabling independent agency to each â€Å"department† of government while simultaneously restricting their ability to interfere in proceedings of the other branches, the institution of truly republican government was perfectly feasible (â€Å"The Federalist No. 51†). Accordingly, the Federalists objected to the idea of recurrence to the people in the event of conflicts between the branches, cautioning against the strengthening of the legis lative power at the expense of the others (â€Å"The Federalist No. 49†). They found the independence of the judiciary especially important, warning against the possible encroachments by the legislature on the aforesaid independence (â€Å"The Federalist No. 78†). Anti-Federalists viewed the model of separation of powers established in the Constitution as abstract, pointing at excessive powers of the Executive and at the mixture of the executive and legislative branches of power found in the Senate (â€Å"Cato†). Both Cato and Centinel regarded the Senate as an aristocratic institution; whereas Cato proposed to institute direct election of the Senators and to establish annual rotation of its members (â€Å"Cato’), Centinel advocated the abolition of the Senate and the House of Representatives in favour of creating unitary federal legislature (â€Å"Centinel†). In short, the Federalists feared the possibility of â€Å"tyranny of majority† ex pressed through the legislative branch and maintained the necessity of curbing the excesses of popular majority (â€Å"The Federalist No. 10†, â€Å"The Federalist No. 49†). The Anti-Federalists, on the other hand, thought that strong Presidency and non-elected Senate undermined the proper distribution of powers and advocated their reform (â€Å"Cato†) or abolition (â€Å"Centinel†). ALTERNATIVE MECHANISMS TO ASSURE THE APPROPRIATE CONDUCT OF PUBLIC OFFICIALS Both Federalists and Anti-Federalists believed in the necessity of

Thursday, September 26, 2019

Risk Management Essay Example | Topics and Well Written Essays - 1500 words

Risk Management - Essay Example To do this, the airline embarks on several risk management processes. It is not surprising therefore that for all but the second year of operation Emirates Airlines have recorded profits and growth that always span above 20% (CNN Money, 2005). The airline has recorded a profit every year, except the second, and growth has never fallen below 20% a year. In its first 11 years, it doubled in size every 3.5 years, and has every four years since Current Risk Management Process In the view of Tatum (2011), Risk management is a logical process or approach that seeks to eliminate or at least minimize the level of risk associated with a business operation. Kolakowski (2011) posits that â€Å"risk management is concerned with identifying and measuring the risks faced by the firm.† This makes risk management more of a preventive venture than a curative one. In light of this, the Risk Management Magazine (2011) argues that, most airlines have their risk management undertaken by the intern al audit department. Risk management undertaken by companies varies in scope. Some of the commonest identified scopes of risk management include financial risk and field risk. With particular emphasis on the Emirates Airlines and other aviation services, special emphasis are laid on risk associated with staff and customer safety of customers and staff when talking about risk management. Commenting on a typically workable risk management model for airlines, the Risk Management Magazine (2006) outlines nine areas that airlines could look out for in their risk management exercises. These nines models are â€Å"station size, last audit date, last management change, prior audit report rating, compliance with submitting inventory reports, promptness of remitting funds, promptness of submitting sales reports, magnitude of unreported sales (passengers flown for which the ticket sale was not located), and magnitude of discrepancies with local disbursements† (Goepfert, 2006). Still wri ting on management process for airlines, the International Air Transport Association (2010) outlines areas that airlines may consider in their risk management efforts. According to the association, â€Å"Crew fatigue has typically been controlled by a simple set of prescriptive rules concerning flight time limitations (FTL) and flight duty limitations (FDL).† These model, when carefully followed by airlines guarantees financial returns as well as employee and customer safety. Such safety assured among customer also goes a long way to promote a continued business relations with the airline and invariable ensures profitability for the company. Risk Management Problems Like in every other human endeavor, undertaking a useful measure towards the growth of a company does not come easily. In an attempt to ensuring risk management, there certain challenges that the management of Emirates Airline encounters. First and foremost, there is the problem of defining potential risk. Brodzin ski (2006) notes that the definition to a risk too general. This is to say that in an organization such as an airline where there are certainly many managers in charge of the risk management business of the organization, coming to a consensus about what to include in the risk management plan of the organization always becomes the first and most challenging task. This is because what may seem to be a potential risk to manager ‘A’ may not seem a risk to manager ‘B’. It should however take the identification of a problem before any further action on

Wednesday, September 25, 2019

Christopher Barringham - Entrepreneur Essay Example | Topics and Well Written Essays - 2250 words

Christopher Barringham - Entrepreneur - Essay Example This essay discusses that the idea he is emphasizing on is to keep on mailing those companies and also finding new clients through searching further as they would help the company in creating more market for the five of the companies being operated by Mr. Barringham’s family. The entire idea Mr. Barringham is trying to tell is to inform the new clients and to keep on reminding the previous ones, this is possible through personal meetings with their customer relationship manager which would provide the details about the products on person to person basis and also they send the complimentary gifts to the old clients, such as calendars and diaries and small gift items and also the customer relationship manager keeps on calling to the clients once a month asking if they need any of the services. Another important point of notice is the payment terms which means the ability to collect the cash from the customers, previously all the five companies work on the credit terms and they h ave hardly faced bad debts but the idea is that all the old customers are allowed to buy on the credit terms while the new customers would have to pay the cash in hand, which is another reason for Mr. Barringham’s success in the business of Steel. So Mr. Barringham started a business with very less budget, which is showing that it was a small business while performing the even bigger operation, one can also say that his office is performing the work of a manager, a marketer and a forecaster for not just one but all the five companies in a unified manner.

Tuesday, September 24, 2019

Obesity (Law and Economics) Essay Example | Topics and Well Written Essays - 1500 words

Obesity (Law and Economics) - Essay Example It, therefore, is an economic issue that also involves the intervention of policies and laws of the government. According to WHO, health is a major consideration as a measure of living standards. According to Stettner, WHO defines good health as a status when someone has sound physical, mental or sociological state that warrants him or her to be in a state of well-being (209). It may also refer to a state in which one has no disease. The international community is facing a great health problem with the increasing instances of obesity and its associated effects. Obesity is an epidemic that is recognizable by the WHO, today. It poses global health consequences to various governments. This call for the setting up of an international legal framework that would see various governments set up ways to address the epidemic of obesity. Various countries and jurisdictions have a number of policies that look into the issue and provide necessary intervention measures to deal with it. Instituting such legal frameworks also lead to potential consequences that are unintentional. Policymakers also face many challenges when instituting such laws and policies aimed at finding solutions into the epidemic of obesity (Stettner 210). On the economic front, the international community is undergoing challenging times. ... The economic turndown experienced by the international community may further lead to increased cases of obesity. This is because people may turn to less expensive dietary measures consisting of food that is high in calorie. This is because of the economic hardships. It is essential for governments and global institutions to find ways of institutionalizing policies meant to reduce cases of obesity while addressing the current global economic challenges. Acs, Henderson, Levy and Stanton note that obesity is an issue that affects the business fraternity, the government and citizens or individuals on a common scale (221). It, therefore, presents a range of challenges to various sectors of the government and all levels of the society. The health sector bears challenges of high budgeting and costs involved in addressing the obesity epidemic. There are, in addition, cultural dimensions of this health menace affecting the government. All institutions in the United States (both corporate and public) have different avenues set to tackle the issue of obesity (Acs, Henderson, Levy and Stanton 221). Such avenues aim at promoting public awareness on the effects, causes and costs of obesity. Americans, therefore, receive ethical information about the outrage of obesity among them. The initiatives aim at reducing the costs (direct and indirect) incurred in relation to combating obesity. Businesses have initiatives aimed at determining income that that affect eating among the population. Businesses may also have influence on physical activities including exercise through job tasks. In this view, businesses help address obesity as an economic issue. According to Acs, Henderson, Levy and Stanton, public policy plays an immense role

Monday, September 23, 2019

Haemathology-oncology practice Assignment Example | Topics and Well Written Essays - 2000 words

Haemathology-oncology practice - Assignment Example Based on the reports of that test, Ruth was informed that she has acute lymphatic leukemia (ALL) and will need to commence chemotherapy with Cyclophosphomide, Cytarabine and Mercaptoprine for which Hickman line was inserted and kept in situ. She received 4 cycles of chemotherapy until this admission when she got admitted for a complication, febrile neutropenia On this admission, the sixth one since her diagnosis, Ruth presented with fever. On examination, she was febrile, feeling unwell, tearful and anxious, and feeling hot and cold. Her temperature was 38.4C and heart rate 115 beats per minute. Neutrophil count was 0.3 percent, which is suggestive of severe neutropenia. Septic screen was done which included urine culture and sensitivity, stools culture and sensitivity, sputum examination and a full blood count. Chest x-ray and throat swab also was done. Intravenous fluids were commenced as per her weight and first line broad spectrum antibiotics as per hospital protocols were prescr ibed. Problem-1: Chemotherapy-related neutropenia Overview of the problem Ruth is diagnosed with febrile neutropenia.... Neutrophils are very important for innate immunity and comprise the first cellular component of any inflammatory response (Friese, 2006). Neutropenia is common adverse effect of cytotoxic chemotherapy (Brien et al, 2006). This condition typically occurs in the presence of other side effects and these concurrent events affect the quality of life of the patient. Other side effects include asthenia, anorexia, vomiting and dehydration. In addition to these events various precautions that are taken to minimise neutropenia also affect the quality of life. The degree of febrile neutropenia also influences the intensity of adverse events (Padilla and Ropka, 2005). The duration of chemotherapy induced neutropenia is typically 7-10 days (Friese, 2006). The blood culture of Ruth grew staphylococcus aureus. Urine and other cultures were negative. The staphyloccus aureus was resistant to vancomycin. Hence her antibiotics were changed to meropenem and gentamycin. Ruth was constantly monitored for improvement both through physical examination and laboratory tests. This is because, neutropenia is associated with significant morbidity and mortality because of the increased risk of developing infections that could be life threatening. The risk of infections correlates with drop 0f absolute neutrophil count and those with severe neutropenia (ANC < 0.5 ? 109/L) are at greatest risk of developing infections which are life threatening. In Ruth, the neutropenic count was 0.3 and she presented with only fever. More often than not, infection due to neutropenia manifests as just fever and hence presence of fever in neutropenic patients warrants close monitoring (Padilla and Ropka, 2005).

Sunday, September 22, 2019

Why Are Proteins Important Essay Example for Free

Why Are Proteins Important Essay Proteins can easily be addressed as one of the most important molecules in animal cells. There are many varieties of protein molecules which allow a vast range of biological activities in the cell.( Williams, G.(2000))’Proteins are big compound with large molecular masses’’(Williams, G.(2000)) whose main chemical constituents are hydrogen, carbon ,oxygen and nitrogen. A protein structure consists of a specific sequence of amino acids called the primary structure, this particular sequence determines the secondary structure of the protein which can be ÃŽ ±-helix or ÃŽ ²-pleated sheet. This then further folds to form the tertiary structure . The primary structure determines the eventual shape of the protein and thus its function. ‘’Different proteins can appear very different and perform diverse functions’’ (S-COOL. Biology A-level: Biological Molecules and Enzymes-URL: http://www.s-cool.co.uk/alevel/biology/biological-molecules-and-enzymes/carbohydrates.html (accessed 11/11/2010)). Some of the diverse range of functions provided by proteins are transport , for example haemoglobin, which allows oxygen to be transferred throughout the body. Defence, primarily by immunoglobulin, i.e. antibodies. Structure, such as collagen and elastin that form tissue. For hormones e.g. insulin and glucagon are important for controlling blood sugar. All enzymes are proteins, enzymes control most of the reactions found in living organisms, they also transfer substrate molecules. They have a specific shape due to a specific primary structure. They are therefore specific in the reactions that they catalyse. They have an active site which is a unique shape so any one type of substrate will fit in it. (S-COOL. Biology A-level: Biological Molecules and Enzymes- [online] )

Saturday, September 21, 2019

The Hounds of the Baskervilles Essay Example for Free

The Hounds of the Baskervilles Essay Dr Watson is Sherlocks companion which was common in those days. He is a middle class citizen and is polite and formal. He retired from the Army and is now living on his Army pension. He admires Holmes and looks up to him, this is evident as he wants Sherlocks approval Has anything escaped me? . Sherlock sees Watson not as an equal but someone who he can patronise which is apparent when Watson is analysing a scene most of your conclusions were erroneous and you are not yourself luminous. This is caused by the differences in classes. However Watson (when not needed by Sherlock) spends his day at a Gentlemens club that he belongs to, which was a common way for men to entertain themselves in the Victorian times. As he can afford to join the club then he must be comfortable financially, nevertheless not as wealthy as Holmes. Watsons wealth is also obvious as Watson smokes cigarettes which are bought from the same expensive shop as Holmess tobacco in Oxford Street. Watson (like most Victorian Men) has strict beliefs in what is right and wrong and how to behave. This is seen when he comes across an unarmed suspect whom he has a chance to shoot, however he refuses to because he says he only has the gun to defend himself and not to shoot an unarmed man. Sir Henry Baskerville is a titled aristocracy who inherits Baskerville Hall but has to return to England from America. His appearance is seen as different to other upper class men as he has the .. weather beaten look of a man who is unused to the English countryside which is very formal compared to America and Canada which is where he spent most of his life I have got a little careless in my ways out West. However he is still referred to as an upper class gentleman. He appears uncomfortable to the strict opinion of the community in Victorian England however knows he has to behave in an appropriate way. Sir Henry is amazed when he first sees Baskerville Hall To think that this should be the same hall in which for five hundred years my people have lived! It strikes me solemn to think of it. In this Era it was extremely popular for big houses to be passed down by generations of the same family. In the Victorian times Servants were extremely popular in the upper class households. The amount of servants per household depended on the size of the house and their wealth. Within the bigger houses the servants who usually lived in the house would be arranged into a hierarchy of servants with the butler (male) at the top (which is ironic as this reflects the patriarchal system of Victorian England). In Baskervilles hall, Mr Barrymore is the butler subdued manner of a well-trained servant and Mrs Barrymore is the housekeeper large, impassive, heavy featured. Commonly in those days the servants would stay with the family for years and show great respect and loyalty. Sometimes servants would work in the same households as their relatives, Mrs Barrymore and her brother were bought up in Baskerville Hall. Frequently the servants children would grow up in the household too and would start working there at a young age. However when Mrs Barrymore is told of her brothers death, Mr and Mrs Barrymore announce to Sir Henry that they wish to leave Baskerville Hall and his reaction is I should be sorry to begin my life here by breaking an old family connection. The loyalty of the relationships between the owners and servants is highlighted with the Barrymores reasoning for leaving Baskerville Hall .. we were both very much attached to Sir Charles.. I fear that we shall never again be easy in our minds at Baskerville Hall.

Friday, September 20, 2019

Introduction to religion

Introduction to religion Religion is defined as the belief in and reverence for a supernatural power or powers regarded as creator and governor of the universe. A personal or institutionalized system grounded in such belief and worship, a set of beliefs, values, and practices based on the teachings of a spiritual leader. A cause, principle, or activity pursued with zeal or conscientious devotion. This definition of religion is true to the three major religions of the world. Judaism, Christianity, and Islam are known as the Abrahamic religions because they traced their history to the covenant God made with Abraham in the Hebrew Bible. Religion is one of the driving forces behind many of the events and attitudes that have shaped our world. Throughout the centuries, laws have been enacted; cities and countries have been created and destroyed; and wars have been fought, all to promulgate or protect one religion or another The origins of Judaism can be traced back to the stories of the Old Testament, or Tanakh. A lthough these stories cannot be substantiated by other historical means (there are no historical references to the Hebrews until 1230 BCE) careful examination of the Tanakh indicate that Abraham, was the first patriarch. Because of the history of political and religious warfare that has separated them, the underlying unity of Judaism, and Islam is seldom recognized except by scholars. Yet these two great world religions have the same origins, the same central belief in monotheism and to a large extent the same genealogical and scriptural authorities. It is in a greater sense a tale of two sons or two brothers. It is not surprising that these religions should share a common belief of creation and patriarchy, since the roots of these two are to be found in the basin of Mesopotamia, in the Fertile Crescent of the Tigris and Euphrates rivers. There, in the ancient civilization of Samaria, the descent of the Patriarchs of the Bible can be traced to an historical basis: Abraham was probab ly born in the Sumerian City of Ur four thousand years ago a scholar invented a label for the descendents of Shem; he called them Semites. The Jews are a people who trace their descent from the biblical Israelites and who are united by the religion called Judaism. They are not a race; Jewish identity is a mixture of ethnic, national, and religious elements. An individual may become part of the Jewish people by conversion to Judaism; but a born Jew who rejects Judaism or adopts another religion does not entirely lose his Jewish identity. In biblical times the Jews were divided into 12 tribes: Reuben, Simeon (Levi), Judah, Issachar, Zebulon, Benjamin, Dan, Naphtali, Gad, Asher, Ephraim, and Manasseh. The word Jew is derived from the kingdom of Judah, which included the tribes of Benjamin and Judah. The name Israel referred to the people as a whole and to the northern kingdom of 10 tribes. Today it is used as a collective name for all Jewry and since 1948 for the Jewish state. (Citizen s of the state of Israel are called Israelis; not all of them. They find out that Muslims consider Adam, Abraham, Moses, Jesus and many other biblical personages who are known to both Jewish and Christian scripture to be Muslim .This does not mean that Muslims consider these historical figures to have been, literally, followers of the Prophet Muhammad, the founder of the Islamic faith. What it does mean is that these men individually surrendered themselves to God and His will. The phrase, surrendering to God is the literal meaning of the word Islam., the root words in Arabic for both Islam and Muslim refer to what human beings of faith are called to do, i.e., surrender to God. As this observation suggests, these major world religions have similar roots and commonality. In order to find out more on this topic, this literature search was instigated. Christianity is one of the major religions of mankind. It has been the dominant religion in Europe and America; Christianity has also spr ead throughout the world and has a greater number of adherents then any other religion. The Jewish teacher known as Jesus of Nazareth founded Christianity. Christianity drew on the expectations for a Messiah common in the region during these centuries. Jesus was born in Bethlehem, near Jerusalem, and grew up in the town of Nazareth. He was educated from the Pharisaic school of thought and was practicing as an observant Jew. He was not preaching to non-Jews so therefore only Jews could follow him. They started to think of him as their Messiah. As he traveled through towns in Judea he gathered small groups of followers. He chose twelve from these groups and they became known as the twelve apostles. They traveled around the world preaching. According to the gospels, he created great excitement among the people. In 30 CE Jesus traveled to Jerusalem. There he was hailed as the Messiah. Others denied that he was the Messiah. According to the gospels, Jesus rose from his grave, and went ba ck to his followers for forty days and preaches. By following the teachings of Jesus, all people could be saved from the consequences of their sins. He eventually agreed to have Jesus crucified. All men could be saved from sins before and in the after life. They believe that the people should be good citizens and obey the laws. That he was the messiah and regarded him as a revolutionary. Jesus tells Saul to go to a certain Christian to get healed. Between 45 and 65 CE, he journeyed throughout the eastern Mediterranean region, spreading the teaching of Jesus and founding Christian communities. They both encourage them to practice charity and to care for the poor and outcast. Pauls Epistles to Christian congregations form an important part of the New Testament. In 200 CE there was a civil war in the empire and many people turned to Christianity. The UnIslamic Nation of Islam The mention of the Nation of Islam will undoubtedly Cause an immense number of responses in any situation. To s ome, this organization symbolizes racism. To others, it is seen as a savior of the black community. Regardless of ones opinion of the Nation, though, the differences between Al-Islam (traditional Islam) and the beliefs of the Nation cannot be denied. The Nation of Islam is a social movement. This social movement is undoubtedly rooted in religion, and Its principles are derived from those of traditional Islam, but their basic philosophies are They are so strikingly different that the Nation of Islam cannot be considered Islamic. In 1930, the Nation was founded by an African immigrant who called himself Wallace D. Far Muhammad. He stated that his mission was to take the black nation to the full range of The black mans possibilities in a world, temporarily dominated by the blue-eyed Devils. This philosophy was carried on to the next leader of the Nation, Elijah Muhammad. The Koran states that, those who believe, and those who are Jews, and Christians, and Sabaeans-whoever believeth in Allah and the Last Day doeth right- surely their reward? Is with their Lord, and no fear come upon them neither shall they grieve (2:62). Zakuh is rejected by the nation, as it believes charity is a way to benefit the dominant classes of the culture. The rejection of the five basic requirements of Islam is representative of the differences Between the Nation of Islam and traditional Islam. The traditional wording of the Koran, however, states that diversity in race is one of Allahs greatest creations (Koran, 30. Some may argue that the often outrageous methods and beliefs of the Nation of Islam have done more good than harm. The Nations philosophy clearly states that, We believe that intermarriage and race mixing should be prohibited. In 1996, Farrakhan organized the Million-Man March which brought over 400,000 black men to the nations capitol. Islam, on the other hand, is all encompassing. Islam has long been viewed by many in America as a fringe religion. When many Americans here the term Islam or Muslim they associate it with such groups as the Nation of Islam or the Black Muslims. However these groups and others like them often have very little in common with the true Islamic faith. They use the term Islam to generate support for their causes, but in so doing they often destroy the publics view of the main Islamic faith. The People of the Book are an honorary title given to the Jewish, Christian and Muslim faiths. All three religions believe in one God and in his word, delivered through the prophets: Moses received the word of God in the Torah, Jesus and the Gospels and Muhammad and the Quran. The three religions also share a similar belief in prophet hood; many Christians are stunned to hear that many Biblical prophets are also considered Islamic prophets. Judaism is one of the worlds oldest religious traditions. Pre-modern Judaism constituted (and traditional Judaism today constitutes) an integrated cultural system of Jewish law, custom, and practice enc ompassing the totality of individual and communal existence. It is a system of sanctification in which all is to be subsumed under Gods rule. Judaism originated in the Middle East, but Jewish communities have existed at one time or another in almost all parts of the world, a result of both voluntary migrations and forced exile or expulsions. Christianity most widely distributed of the world religions, having substantial representation in all the populated continents of the globe. Its total membership may exceed 1.7 billion people. Islam, a major world religion, founded in Arabia and based on the teachings of Muhammad, who is called the Prophet. One who practices Islam is a Muslim. Muslims follow the Koran, the written revelation brought by Muhammad. In Mohammeds time (570?-632), the Arabian Peninsula was inhabited by nomadic Bedouins and city-dwelling Arabs. Muslims also believe in a final judgment when individuals will be judged according to their deeds. They would acknowledge God, agreeing to obey his laws; God, in turn, would acknowledge Israel as his particular people. These Jewish Christians began the first churches, in Jerusalem. The earliest apocalyptic writings were composed during this period. Works Cited http://www.adherents.com/Religions_By_Adherents.html David Barrett et al, World Christian Encyclopedia: A comparative survey of churches and religions AD 30 to 2200, Oxford University Press, (2001). http://quod.lib.umich.edu/k/koran/ http://www.holybible.com/resources/KJV_DFND/

Thursday, September 19, 2019

Criminal Behavior Essay -- Social Issues, Crime

It has always been a traditional view that males commit more crimes than females as females are seen more as victims than perpetrators. According to most literature men are the predominant figures where crime is concerned and women are seen as law abiding citizens this essay will show that to an extent gender is a useful tool in explaining criminal behaviour in terms of whether a male or female may have committed a certain type of crime however because of the massive range of differences between different theorists and their explanations of female crime and the link to explaining behaviour there are lots of misconceptions regarding this. This essay will aim to analyse some of the key theorists ideas and use them for an overall explanation of the gender and the explanation of criminal behaviour link. During the early twentieth century it was believed that men were the main perpetrators of criminal behaviour(Williams 2004), there was not a female crime category, crime was believed to be dominated by males so all crime fell into male categories.(Maguire, Reiner and Morgan 2002) It is universally believed that males commit more crimes than females and according to the office for national statistics in 2002 males committed four times more crime than females. The figures of male offending rates has stayed fairly consistent in 1984, 84 percent of offenders were male and in 1999 the figure of male offenders was at 83 percent, in 2006 the figure was at 80 percent (Office for national statistics, 2002). In 2006 the statistics showed that in all major crime categories males outnumber females, between 82 and 94 percent of males were convicted of offences such as burglary, drug offences, criminal damage and violence against the person wit... ... Official statistics do show that there is a definite link between Gender and Criminal behaviour however statistics do not explain the actual causes of criminal behaviour, statistics only really show patterns of male and female offending rates. Unfortunately most of the theorists mentioned above have based their theories on assumptions with no real scientific proof however the social explanations regarding crime seem to offer a more acceptable explanation of gender crime and behaviour but seem to ignore important questions such as why do women commit crimes and to what extent is male crime regarded as normal behaviour. Furthermore there is still the controversy surrounding biological and physiological theories. Even though most of these theories get discredited, small parts of these theories get taken, inspiring more research into the area of gender and crime.

Wednesday, September 18, 2019

Pollution Essays -- essays research papers

Pollution, contamination of Earth's environment with materials that interfere with human health, the quality of life, or the natural functioning of ecosystems (living organisms and their physical surroundings). Although some environmental pollution is a result of natural causes such as volcanic eruptions, most is caused by human activities. There are two main categories of polluting materials, or pollutants. Advertisement Biodegradable pollutants are materials, such as sewage, that rapidly decompose by natural processes. These pollutants become a problem when added to the environment faster than they can decompose (see Sewage Disposal). Nondegradable pollutants are materials that either do not decompose or decompose slowly in the natural environment. Once contamination occurs, it is difficult or impossible to remove these pollutants from the environment. Nondegradable compounds such as dichlorodiphenyltrichloroethane (DDT), dioxins, polychlorinated biphenyls (PCBs), and radioactive materials can reach dangerous levels of accumulation as they are passed up the food chain into the bodies of progressively larger animals. For example, molecules of toxic compounds may collect on the surface of aquatic plants without doing much damage to the plants. A small fish that grazes on these plants accumulates a high concentration of the toxin. Larger fish or other carnivores that eat the small fish will accumulate even greater, and possibly life-threatening, concentrations of the compound. This process is known as bioaccumulation. II. Impacts of PollutionPrint section Because humans are at the top of the food chain, they are particularly vulnerable to the effects of nondegradable pollutants. This was clearly illustrated in the 1950s and 1960s when residents living near Minamata Bay, Japan, developed nervous disorders, tremors, and paralysis in a mysterious epidemic. More than 400 people died before authorities discovered that a local industry had released mercury into Minamata Bay. This highly toxic element accumulated in the bodies of local fish and eventually in the bodies of people who consumed the fish. More recently research has revealed that many chemical pollutants, such as DDT and PCBs, mimic sex hormones and interfere with the human body's reproductive and developmental functions. These substances are known as endocrine disrupters. See Occupationa... ...es of excessive noise. Page 1 of 2 See an outline for this article. How to cite this article  © 1993-2001 Microsoft Corporation. All Rights Reserved. Advertisement Related Articles Air Pollution bioindicators of environmental damage More... Books Encarta recommends Search for books about Pollution at BarnesandNoble.com Periodicals Search for periodical articles about Pollution in Electric Library. Free registration required Encarta Training Center Search for courses and materials on Pollution Internet Search from MSN Search News from MSNBC Related Web Sites EPA: US Environmental Protection Agency Noise Pollution Clearinghouse More Details Also on Encarta 10 words you should know Qwest: managed solutions Also on MSN MSN Pets: facts about furry friends Real estate tips from HomeAdvisor Our Partners The Princeton Review Studentloan.com Encarta Reference Library Learn about our award-winning CD and DVD products Please rate Encarta's 1 2 3 4 5 -select a reason- Exactly what I needed Was too technical Didn't provide enough detail Was out of date article on this topic. Poor Excellent Main reason for your rating

Tuesday, September 17, 2019

Casefile Method – Answer to Casefile 1.1

MEMORANDUM 03. 01. 2010 TO: FROM: RE: Daphne Matthews Alex Associate – 4667 Memo Assignment 1: Who Does the Pastry? I. Introduction Collins was hired as Head Chef at the Marrimount Hotel and believed that this job came with the inherent authority to choose his assistant chefs, even though nothing of this was mentioned in the contract for employment. Therefore, when Crest, owner of the Marrimount, attempted to determine Collins's assistants, Collins quit his job and went to work for the Treadwell Center. The contract It may actually be good for Collins to argue that there was no contract between himself and Crest. First, there was no detailed employment agreement, just a letter signifying the contract terms. The letter referred to itself as a contract lasting for â€Å"five years from the signature thereof. † However, presumably it was never signed and therefore never consummated. Secondly, Collins could argue that this is an agreement in violation of the statute of frauds, since it requires more than one year to perform and was not signed. Therefore, if Collins argues that he never signed nor agreed to the contract terms, perhaps he can avoid, altogether, the issues of breach of fiduciary duty and the injunction against working for a competitor. However, it seems evident that both Collins and Crest considered the agreement to be a binding employment contract. This is not merely an oral agreement to be finalized at a later date, as was the case in Tropicana Hotel Corporation v. Speer. Collins demonstrated an immediate intent to be bound by the agreement by moving to New York from Atlanta and performing for a year under the contract. Therefore, since it is likely that the court will find a five-year contract existed and the contract was breached, the question becomes who is liable for the breach? III. Who breached first? The facts are undisputed that Collins left the kitchen upon the hiring of an unacceptable pastry chef. This would likely constitute a breach of Collins’s employment contract absent any other considerations. However, as the Kansas court states: â€Å"A party is not liable for a material failure of performance if it can show that the other party committed a prior material breach of the contract; in such event, the prior breach discharged the first party's own duty to perform. Therefore, if it can be shown that Marrimount breached its contract by preventing Collins from choosing his own assistant chefs, Collins can avoid Crest’s allegations of breach of fiduciary duty and the injunction against working for a competitor since Crest breached the contract first. II. a. Argument that Crest breached first i. Define â€Å"head chef† to determine duties The Supreme Court of Virginia stated in Neely v. White, â€Å"Before partial failure of perfor mance of one party will excuse the other from performing his contract or give him a right of rescission, the act failed to be performed must go to the root of the contract. Therefore, Collins must show that the overruling of his choice for pastry chef and the hiring of an unacceptable assistant chef constitutes a material breach of contract. The chief dispute is over what duties are included in a position of Head Chef. The written agreement merely states that Collins will â€Å"assume the duties of head chef,† without stating what those duties are. It might be helpful to point out that the general rule with ambiguities in a contract is that the contract will be construed against the drafter, in this case, Crest. Additionally, it is helpful that Collins states in his deposition that it is â€Å"industry standard† for a head chef to select his own assistants, much like a basketball coach selects the starting lineup, not the athletic director who hired him. Typically, â€Å"when evidence of custom and usage of the trade is used to interpret a contract and the issue is disputed, summary judgment is inappropriate†¦Ã¢â‚¬  (Nadherny v. Roseland Property Company, Inc. ). It is also helpful to our case that Mrs. Stein states in her deposition, â€Å"the head chef runs the dining room. † While not acknowledging the specific ability to hire, Mrs. Stein is definitely associating Collins’s role as more managerial than Crest is claiming he had. Further, Collins was able to hire his own dessert chef without interference, creating a presumption that the hiring of his team was within his authority. More logically, this is a big hotel that was seeking Collins out because he was known for preparing gourmet meals for large groups. A Head Chef is more than a cook. They are in charge of the dining room, carefully selecting staff that can help prepare these large meals that would not be possible to create with just one person. This was a managerial or executive position as much as it was a cooking one. Crest was not just looking for a cook when they hired Collins; they were looking for a Head Chef. By taking away Collins’s ability to hire and fire his â€Å"team† they materially breached the contract to employ Collins as the Head Chef. A court will likely find such an argument persuasive and deem that Crest materially breached the contract first. ii. Reduction in duties or rank is a breach of contract Collins will want to argue that this case is analogous to Rudman v. Cowles Communications, Inc. , which is controlling authority in New York. In Rudman, an editor was hired to manage and oversee the publication of his series of books. The employer then began changing Rudman’s books without approval and took away his managerial role and oversight. The court found a breach of contract and explained, If an employee†¦is engaged to fill a particular position, any material change in his duties, or significant reduction in rank, may constitute a breach of his employment agreement. † Here, Crest will argue that the employment agreement was far clearer in Rudman, and the employer agreed upon Rudman’s authoritative role, although not expressly in the contract. Collins will want to rebut this argument by comparing an editor to a chef and looking at industry standards. Just as the court in Rudman stated that Rudman could not â€Å"be reduced to being only a productive writer,† neither can Collins, the head chef, be reduced to being only another cook. And finally, the court states: â€Å"an independent entrepreneur like Rudman would not expect and probably would not accept a subordinate scrivener’s role. † If an editor would not accept a subordinate role as a writer, then the court will likely find that an esteemed head chef like Collins would definitely not accept a subordinate role either. iii. Crest’s rebuttal Crest will point to cases like Tropicana Hotel Corporation v. Speer in an attempt to compare Collins to Speer. Crest will argue that there was nothing in the employment agreement that gave Collins the sole right to hire assistant chefs. In Tropicana the court found that Speer was not constructively discharged and Crest will argue for the same outcome. Additionally, Crest will argue that this case is more like Handicapped Children’s Education Board of Sheboygan County v. Lukaszewski. There, a speech therapist claimed health reasons for breaching her contract and leaving one job to take on another position closer to home. The court held that the danger to Lukaszewski’s health was selfinduced and that Lukaszewski did not resign for health reasons, but to take a better job. Crest will compare Collins’s actions to Lukaszewski’s, claiming there was no breach by Crest, only a breach by Collins in walking out and taking a better position where he would have managerial authority over his assistant chefs. iv. Likely outcome It is likely that the court will find that Crest breached the employment contract with Collins by hiring an unapproved member to his team of chefs, effectively converting Collins from a top-tier chef into just another cook in the kitchen. If however, the court determines that Crest did not breach the contract, then Crest will push forward with their claim for breach of contract and breach of fiduciary duty of loyalty. b. Argument that Collins breached first i. Breach by quitting before 5-year contract terminated Crest’s first argument will be that Collins breached his contract when he quit coming into work after the Hispanic chef was hired. Nothing in the contract stated that Collins’s duties included the sole ability to hire chefs, but not coming into work is most definitely a violation of the â€Å"duties of head chef† that he did possess. Thus, if Collins can’t show that Crest breached the contract first by hiring the chef without his approval, he is in trouble. ii. Breach of fiduciary duty of loyalty In Collins’s deposition, he states that he was in discussions with the Treadwell center, but not until after Crest’s hired an assistant chef and breached the contract. Thus, if Collins cannot show that Crest breached the contract first, he is also going to have to defend a claim for breach of fiduciary duty. Crest claims that Collins convinced the Casketmaker’s Convention to leave the Marrimount and relocate to the Treadwell Center. If they can prove this, they will have a claim for breach of fiduciary duty of loyalty. In Orkin Exterminating Co. v. Rathje, the court stated, â€Å"[A]n executive employee is barred from actively competing with his employer during the tenure of his employment, even in the absence of an express covenant so providing. † iii. Collins’s Rebuttal In response to Crest’s claim that Collins breached the contract by quitting, Collins should point to Tropicana. The argument is that by breaching its contractual duty to Collins, Crest constructively discharged Collins. Unlike Tropicana, in which the plaintiff failed to show constructive termination, here there is a contract that was agreed upon. Additionally, Collins is dealing with more than just trusted subordinates. Rather, Collins requires a team of chefs to prepare meals for these large groups, and it is industry standard for a head chef to control his assistant chefs. Additionally, Collins should argue lack of causation in responding to the breach of fiduciary duty claim. In Orkin, the plaintiffs could not show that defendant’s actions caused damage to the corporation. Similarly, Collins did no damage to the Marrimount because there were no statements made in competition with Marrimount. The only proof is Collins’s deposition, which states that he informed his old friend at a school reunion that he was leaving the Marrimount. There is no proof of a secret business arrangement with Treadwell and no proof that Collins desired to convince the Casketmakers Convention to relocate to the Treadwell. If Collins can show that business just followed his decision to leave, then there will not be a claim for a breach of fiduciary duty of loyalty. v. Likely outcome If the court finds that Crest did not breach the employment contract, then it will obviously find that Collins did breach by leaving the Marrimount. However, I believe it is unlikely that the court would find a breach of fiduciary duty of loyalty. There is simply too little evidence to survive a motion for summary judgment. While it is likely that the Casketmakers Convention changed venues to obtain Collins as the chef, it does not follow that Collins breached any fiduciary relationship. Remedies available to the parties a. Salary Collins would like to recover withheld salary that he earned from working in the kitchen prior to his termination. If Collins can show that he did not breach the contract or breach a fiduciary duty of loyalty, then he will obviously have no problems recovering his salary. Even if the court finds there was a breach of contract, Collins will still likely recover his salary, as the court in Prete v. Madison states, â€Å"It does not follow from the fact that a breach is material that the breacher can recover nothing for his performance. In an appropriate case, the courts have allowed a party who did not substantially perform to recover in restitution. † If, however, the court finds there was a breach of the fiduciary duty of loyalty, then Crest has a good argument to withhold earnings. In Orkin the court stated that one remedy for breach of this kind is â€Å"forfeiture of compensation by the employee during the period of breach of fiduciary duty. † Collins could still argue that he should get his salary from the period of time that he worked and was not yet in breach of his fiduciary duty. . Bonuses Whether or not Collins may recover his bonuses will be determined depending on if the court finds that Collins had a contractual entitlement to the percentage or a mere expectation. Crest will argue under Nadherny that Collins is not entitled to any bonuses after he left the kitchen, and possibly attempt to withhold bonuses from the time when he was working in the kitchen as well. It is my opinion that Coll ins would be better off not fighting for the bonuses after he left. Like many contracts, there was nothing clear in the language that dealt with a failed relationship and pursuing this claim could distract the court from focusing on salary and bonuses for time worked. Plus, it makes our client seem like he is fighting to be made whole, not just get something for nothing. IV. c. Restitution for increased salary Crest will argue under Lukaszewski that Collins will owe them the difference in salary that they will be forced to pay in order to procure a head chef to replace Collins. The court stated, â€Å"Thus damages for breach of an employment contract include the cost of obtaining other services equivalent to that promised but not performed, plus any foreseeable consequential damages. † In Lukaszewski the pay rates for teachers were set, and the school hired someone with more experience and the court still didn’t give the teacher any room to avoid paying for the increased expenses the school was faced with. It is likely that if the court finds that Collins breached his duty, he will be responsible for these damages. Collins can, however, argue that he does not owe as much as 25%. Collins’s salary was to be increased 12% each year. Thus, the additional 12% is money that the Marrimount was going to pay their head chef anyway and cannot be considered damages attributable to the breach. Additionally, Collins can argue that Crest cannot just go hire the most expensive chef and expect to recover the entire difference from Collins (Lukaszewski). d. Injunction or declaratory judgment The best way to get the declaratory judgment that Collins seeks is to get the court to rule in his favor that Crest breached the contract. If Crest breached the contract, then it cannot enjoin Collins from taking the job with Treadwell. In the unlikely event that the court does not find in favor of Collins, he still has options. Collins can point to the contract and show that there is nothing in there concerning any sort of provision not to compete. Therefore, Crest has no right to enjoin Collins from working where he chooses. V. Conclusion In conclusion, it seems likely that the court will find in favor of Collins on his breach of contract claim. Crest breached the contract by preventing Collins from hiring his own assistant chefs. Regardless of this, however, the court will likely find that Collins is owed salary for his time worked. There is no evidence sufficient to support a claim for breach of fiduciary duty and one cannot withhold salary from someone for a mere breach of contract. The issue of bonuses could go either way, but the argument is not that strong for either party. And finally, regardless of who breached the employment contract, it is likely that Collins will have not have trouble accepting the position of head chef at Treadwell, since there was no covenant to not compete.

Monday, September 16, 2019

English in my life Essay

In my language, English has only a small part. First of all, I speak tagalog all the time and my dominant language is tagalog. For example at home, we rarely speak English. Most of the time my family and I speak in tagalog and taglish. So, I’m really adjusting during my social interactions, most of my friends speak in English. However, I know how to speak in English but the problem is I lack practice that leads me to being inconsistent in speaking in English. Now in school, this is the place where I most often speak and practice English. The school is very helpful and encouraging for me to always speak in English at all times. In short, the school makes me realize how important English is. My English usage is very minimal. Truly, that means I’m really not that fluent in speaking in English. That’s why sometimes I tend to stutter, mispronounce and say sentences incorrectly. For me, that’s so shallow and embarrassing so instead I choose to speak in tagalog. But for me I will also consider my mistakes to be my motivation to improve my English. Addition to this is that I may be hesitant to speak in English but at least I’m trying to practice it. Therefore, I will continue practicing it so I will gain more confidence to speak more fluently in English. As we all know, English is helpful, useful and important to our future. Firstly, we are in an English-speaking country. So in order to communicate and interact with other people effectively, we should have to learn how to speak in English. Personally, it is important for me to enhance my English language for it will help me to future endeavors and in order to socialize I have to fully understand the languages that engaged in so I easily understand ones feelings. In short, I will never stop learning, improving and practicing my English language for this will help me in my profession in the near future.

Sunday, September 15, 2019

An Ounce of Cure Essay

There comes a time in every person’s life when they reach the point where they are no longer a child, but an adult. â€Å"coming of age† is not something that usually happens in one exact moment but a gradual experience. In Alice Munro’s â€Å"An Ounce of Cure†, the narrator recalls her past as a teenager. During these years, she experiences heart-wrenching situations that no one her age should ever have to experience. Though, this leads to her â€Å"crossing the bridge of innocence†. Although â€Å"coming of age† is a positive turn, it requires negative experiences to be complete. The narrator endeavors the â€Å"coming of age† through her poor relationship choices, depression and irresponsibility. The narrator’s complicated relationship with her previous boyfriend, Martin Collingwood, triggers a lot of complex situations, which ultimately leads to her rapid maturity. This becomes evident in the story when she reflects on her relationship and realizes all its faults. â€Å"It doesn’t really surprise me- to remember all the stupid, sad, half-ashamed things I did, that people in love always do† (Munro 79). It becomes clear that the narrator realizes that the poor relationship, she was involved in is all a mistake. Being able to realize the mistake, indicates her maturity. She now understands that it is not worth spending her life in regret for her previous actions and moves on. Similarly, the narrator explains her feelings towards Martin after her breakup, â€Å"But there was a positive, a splendidly unexpected result†¦I got completely over Martin Collingwood† (84). Although Martin, being the narrator’s first boyfriend, she is quickly able to overcome her sorrow, misery and self-inflicted pain that she went through during the past days. This would seem difficult for her considering it was her first love, as well as her constantly recalling back to the moment they kissed, â€Å"I would torture myself with the exact recollection of Martin kissing my throat† (80). All the problems and situations caused by her past relationship has resulted in a deep depression that the narrator suffers for days to come. The narrator’s inability to get over her previous relationship, leads to her downfall that she encounters. Accordingly, when the narrator sees her previous boyfriend in a school play, she begins to reflect on her past. â€Å"The beginning of months of real, if more or less self inflicted misery for me† (77). The narrator experiences suicidal thoughts, being the true reason that she becomes an adult. However, there is a silver lining to her depression. Experiencing such feelings at a young age helps her to mature and grow quicker than most. She is able to come to terms with herself and accept that what happened, happened for reasons that are beyond her control. One would never be able to admit that they cause themselves misery, as the narrator did. Likewise, when the narrator comes home after babysitting the night of the incident, she explains what happened to her mother. â€Å"I told her everything from the start, not omitting even the name of Martin Collingwood and my flirtation with the aspirin bottle, which was a mistake† (80). It becomes evident that the narrator has gone through serious depression and ultimately suicide in a desperate escape to end her misery. Having the ability to come out in the open during her conversation with her mother and explaining the situations that she has been through demonstrates without a reasonable doubt that she grew not only mentally, but psychologically as an adult. Her immense courage is revealed when she comes to terms with her situation in the conversation between her and her mother. The depression that the narrator experiences contributes to her experiencing the â€Å"coming of age† and leads to her irresponsibility, being the final reason for the narrator to experience â€Å"coming of age† â€Å"Coming of age† exists through the narrator’s irresponsibility. While babysitting at the Berrymans alcohol seems to be her escape. â€Å"I poured a little whisky from each bottle†¦I drank it off as quickly as possible† (79). This demonstrates lack of discipline. This situation has allowed the narrator to mature, it allows her to be able to recognize that she was completely responsible for everything that happened that day. Similarity, after Mr. and Mrs. Berryman came home, the narrator realizes why she is unable to hear them at the driveway. â€Å"With the noise we were making, they have no doubt heard us as soon as they got out of the car† (80). The narrator experienced the coming of age because she is able to understand her friends and her irresponsibility that night, by realizing that the reason they had not heard the Berrymans was because of the loud noises they were making. Being able to understand one’s own irresponsibility takes a good amount of knowledge and understanding, that a child would not be able to process, demonstrating the narrator is experiencing the â€Å"coming of age†. Relationships, depression and irresponsibility has shaped the way that the narrator experiences â€Å"coming of age†. All the events that occurred in her life shape the way she lives today. Her rough relationship taught her how to deal with depression situations and overcome them herself. It also showed the narrator things about her self that she may not have known. Lastly, the narrators’ irresponsibility while babysitting was a subliminal cry for help, but truly it was the one step for her towards experiencing â€Å"coming of age†. Ultimately, without the narrator experiencing the negative experiences in her life, her â€Å"coming of age† would not have been complete.

Saturday, September 14, 2019

Corporate Governance in Family Businesses in Serbia

CORPORATE GOVERNANCE IN FAMILY BUSINESSES IN SERBIA PhD Katarina Djulic, Faculty of Economics, Finance and Administration, [email  protected] edu. rs MSc Tanja Kuzman, Faculty of Economics, Finance and Administration PhD Katarina Djulic is Assistant Professor at FEFA on subjects of Corporate Finance and Corporate Governance. She also works as Senior Consultant in KPMG Serbia. She worked as an Associate Operations Officer at the International Finance Corporation, World Bank Group, on the Corporate Governance Program. She holds a Bachelor of Law from the University of Belgrade, a Master of Law (LL.M. ) from Northwestern University, a Master in Public Policy from Harvard University JFK School of Government, and a PhD degree from the University of Belgrade Faculty of Economics. Prior to joining IFC, Ms Djulic worked as a legal adviser to firms in Belgrade and New York and afterwards at the Ministry of Finance, first as an adviser to the Minister and then as an Assistant Minister in cha rge of the Financial System Division. She also worked for European Bank for Reconstruction and Development in London in Office of General Council.PhD Djulic was a member of Board of Directors in DDOR, Novi Sad, a member of Supervisory Board in Jubanka, Beograd and Chairwoman of Supervisory Board in Central Securities Depositary and Clearing House, Republic of Serbia. MSc Tanja Kuzman is Teaching Assistant at Faculty of Economics, Finance and Administration. She teaches Corporate Governance and Corporate Finance. She is also Advisor for Corporate Governance and Corporate Finance in Chamber of Commerce and Industry of Serbia, Executive Director of the Institute at Faculty of Economics, Finance and Administration and a Member of the Board of Directors of Alumni FEFA.She holds University of Sheffield Masters Degree with Distinction in Banking and Finance, where she was proclaimed as one of the best students, and a BA from the Faculty of Economics, Finance and Administration. She was awa rded with two HEAD’s list certificates for outstanding academic achievement of the University of Sheffield and in February 2011 she started her PhD studies in Finance. From September 2009 to December 2011 she worked as Coordinator of the National Competitiveness Council of the Republic of Serbia and Junior Advisor for Economy and Finance in the Office of the Deputy Prime Minister for European Integration.In July 2011 she has spent a month working for European Commission, Directorate General for Economic and Financial Affairs in Brussels, on the issues related to the financial stability and financial institutions of the European Union. She has finished training on European Negotiations organized by Centre des etudes europeennes de l’ENA from Strasbourg. Abstract Family businesses constitute the world’s oldest and most dominant form of business organizations. In many countries, including Serbia, family businesses play the key role in the economy growth and workfor ce employment.Yet many of them fail to be sustainable in the long-term often due to some specific governance challenges (family business succession, professionalization of the management etc. ). In Serbia, it has recently been recognized that family businesses need more institutional support in the area of corporate governance. The corporate governance scorecard (questionnaire on key aspects of corporate governance) for family businesses in Serbia was developed as part of cooperation between the Chamber of Commerce and Industry and the IFC.This paper presents the results of the scorecard used in assessing corporate governance in seven family businesses in Serbia. Analyses of the results represent a unique case study that provides an overview of the quality of corporate governance in family-owned companies in Serbia. It shows that the state of corporate governance in family businesses on the Serbian market has a lot of distance to go to reach best practice. All companies recognize th e fundamental importance of family governance to their business. However, they lack knowledge and guidance on how to systematically deal with governance challenges.Key words: family businesses, corporate governance, scorecard, board of directors, transparency, controlling environment. Paper classification: Case study. INTRODUCTION Family businesses are one of the oldest and most common forms of business organizations, drivers of economic growth and economic development, representing a large percentage of the total number of companies in the world. Family businesses in most countries in the world account for over 70% of the total number of businesses and have very significant impact on economic growth and employment. For example, in the U.S. family businesses create 59% of new jobs, while their share in the GNP is 50%, and they represent nearly 90% of all businesses (Kuratko and Hodgetts, 2004). Family businesses in Spain and Latin America produce, respectively, 75% and 60% of the GD P (Network for Family Enterprise, 2008). Poutziouris (2000) also notes that in addition to economic growth and employment, family businesses build entrepreneurial spirit and enable knowledge transfer between generations as well as development of a sense of loyalty, long-term commitment and corporate independence.Therefore it is considered that the creation, growth and sustainability of family businesses is crucial for the development of national economy. According to data of the KPMG Canadian Centre for family business in next 20 years 15 trillion dollars of wealth in the world will be transferred from one generation to another. The same source also points out that 70% of family businesses do not survive the transition to the second generation, 90% do not survive the transition to the third generation, and 95% of family businesses do not plan succession.Other sources confirm these findings indicating that only 5-15% of the family businesses continue to exist in the third generation of the successors of the founder (Davis and Harveston, 1998; Neubauer and Lank, 1998; Poutziouris, 2000, Ibrahim and Dumas, 2001; Grassi and Giarmarco, 2012 ). The reasons for the unsustainability of family businesses are sometimes exactly the same as the reasons for all other businesses. Management processes, informality and lack of discipline are the most common weaknesses of family businesses (IFC, 2008). In the process of managing the family usiness, unlike other businesses, feelings and family problems can be involved complicating in that way the management process. On the other hand, the lack of procedures and informality in the conduct of business, can lead to inefficiencies and conflicts, while lack of planning in terms of succession, property management and absence of policies for the employment of family members leads in most cases to the failure of the family business. All the above mentioned reasons for the failures of family businesses stem from various weaknesses in Co rporate Governance (hereinafter: CG) practices employed in family businesses.Therefore, several researchers have investigated the relationship between the level of CG and family businesses as to determine whether these two variables are positively or negatively correlated. In their study Cheung et al (2010) have found that quality of CG appears very significant for family businesses. They have shown that good CG practices in family businesses are linked to higher stock returns and lower unsystematic risks (Cheung et al, 2010). Results of their study for family businesses are consistent with findings of Renders et al (2010) who found a positive correlation between CG practices and company performance.Furthermore, Renders et al (2010) have proven that higher CG ratings lead towards improved operating performance and higher market values of companies. These positive effects of CG ratings on market values of companies have also been recorded in emerging and transition countries (Gary an d Gonzales, 2008; Khanchel El Mehdi, 2007; Black et al, 2006; Durnev and Kim, 2005; Black, 2001). Notwithstanding, Cheung et al (2010) and Geksen and Oktem (2009) find that family businesses have poor CG practices.Cheung et al (2010) explain that family businesses, which in most cases have concentrated ownership structure, are associated with low level of CG. Furthermore, their finding indicates a concerning fact that family businesses improve their CG practices slower than their peers (Cheung et al, 2010). Geksen and Oktem (2009) also find that practices which prevail in family businesses strongly contradict the recommendations of the CG codes of best practices. When it comes to Serbia the picture is more or less the same as in all developing countries.We have large number of family businesses which went from being an entrepreneurial project to holding structures, now with several hundreds of employees. Family businesses in Serbia perceive CG as something abstract, fleeting, someth ing that is hard to define and measure, and hence there is the conviction that CG does not bring concrete, tangible and quick benefits. Better business results which follow concerted CG efforts are nearly never exclusively linked to improved CG mechanisms as from stances of family businesses in Serbia.At best, they are ready to admit that CG can contribute to moderately improved business results. Despite this perception, the goal of the authors was to investigate the level of CG in family businesses in Serbia in order to be able to recognize the main weakness/problems and provide recommendations which could solve them. This paper presents the findings of analysis of CG practice in 8 Serbian family businesses that responded to the invitation for assessing CG practice using the scorecard methodology.The scorecard was developed by the Chamber of Commerce and Industry of Serbia (CCIS) as part of the Program for Improving CG, with the support of the IFC and with participation of one of t he co-authors of this paper. The scorecard consists of questions that are systematically organized into CG areas that reflect the basic principles of good corporate governance. Based on the scorecard the CG rating in Serbia can be created and even though it is quite hard to produce a quantitative evaluation of CG the scorecard can still be a valid indicator of good or bad CG practices. The paper is divided in three additional sections.The introduction is followed by a presentation of the methodology used in assessing corporate governance practice. In second part, results of the assessment of CG in family businesses in Serbia are presented. In conclusion, closing considerations followed by recommendations for further CG improvements in family businesses in Serbia are noted. METHODOLOGY The CG scorecard for family businesses in Serbia, developed as part of cooperation between the Chamber of Commerce and Industry of Serbia and IFC, is a questionnaire whose questions are systematically presented under headings that reflect the basic principles of good CG.Responses to questions generate a score that is expressed as a percentage and indicates what percentage of best practice was applied by a given family business in a particular CG area. The main goal of the scorecard approach is to enable companies to easily assess their own CG practices, to allow investors to determine their preference regarding the level of CG which companies need to have in order to be considered as possible investment and to enable comparison across countries and industries (Bassen, 2004; Strenger, 2004).The scorecard is divided into the following five areas of corporate governance: 1) commitment to good CG practices; 2) board of directors; 3) supervision, control and independent audit operations; 4) transparency and disclosure; 5) owners; Each of these areas has a relative importance expressed in percentages in relation to the total of 100%. In view of the fact that each area is significant in its own way and has a different contribution to governance, their relative importance differs accordingly.A relatively greater weight is carried by two areas for which experience shows that they represent vital points of good CG in a company –company commitment to CG principles and supervision, control and independent audit operations. As a result these two areas are weighted with 25%, board of directors and owners are weighted with 20%, while transparency and disclosure is weighted with 10% in the final score. In each of the specified areas there is up to eight questions that reflect recommended practice for realizing principles to which a particular area is dedicated.Answers to those questions are graded with marks from 1 to 10, where each mark is related to certain percentage of the mark for that specific area. A total result of around 50% means that a company has implemented CG practices as required by relevant legislation. In order to achieve a score of over 50%, a comp any needs to go beyond the requirements of statutory regulations. Finally, a particular quality of the scorecard is that it takes account not just of the overall score, but also of the scores of individual CG areas, which gives a test company a clear indication of the areas in which its CG practices lag behind the company average.The CCIS and the IFC, with participation of both authors in the process, have conducted an assessment of CG practices in 8 family businesses in Serbia. Family businesses were guaranteed confidentiality in respect of scoring and results, with a view to ensuring objectivity and realistic assessment of current status. ASSESSMENT RESULTS Commitment to good CG practices As first area in the scorecard it consists of questions which provide a general sense of the level of CG practices employed by the family business.The scorecard for this area seek to establish: (i) the existence of a CG code (whether developed in-house or whether an existing code has been adopted ), (ii) to what extent the company’s internal corporate documents reflect the CG principles, (iii) whether implementation of CG principles is discussed in company (if yes, how often and on which level), and (iv) do principles of CG and corporate social responsibility take into account the interests of various stakeholders, thus preventing conflicts.The figure below summarizes the scores of family businesses for this area (companies are designated by letters to ensure confidentiality of results). [pic] Chart 1: Commitment to good CG practices. CG Codes are not present in six out of eight family businesses, implying that those companies have not developed their own codes and have not adopted the existing codes of CCIS or Belgrade Stock Exchange. Despite that fact, owners and higher management have shown a great level of consciousness regarding the importance of CG and further improvements they need to make in CG area.When it comes to conversations about CG and succession proces s in most cases owners and family members talk about those issues from time to time and except family members involved in family business management others lack the interest or they are rather passive in the whole process. Internal documents exist in all companies but they usually satisfy the minimum requirements prescribed by law and do not encompass the CG best practices and principles. Most of internal acts exist formally due to legal requirement but they are not implemented in conduct of family business.Furthermore, owners and higher management have clear strategy for future development of family business, but that strategy in not formalized in the form of document. Due to that fact family members adhere to goals mentioned and set through formal or informal conversations between family members and higher management. Although poorly implemented in practice, family businesses show a clear vision of how their business should be organized and in which direction should be developed. All family businesses recognize the importance of corporate social responsibility.Therefore they pay more attention to local communities in which they undertake their operations but their corporate social responsibility in most cases boils down just to the philanthropic activities. In conclusion we can state that in family businesses in Serbia there is the absence of CG codes, that business strategies are not formalized in the form of documents, that internal documents fulfill legally determined norms but do not encompass the CG best practices and principles, that owners and higher management attach a high level of importance to CG and that family businesses in Serbia undertake large number of philanthropic activities.Board of directors In assessing the functioning of the board of directors questions in this section try to give a snapshot of practices regarding the management of family businesses and the role of the owner in them. In this CG area family businesses are asked whether there is a clear demarcation between operational and strategic/supervisory level in the company, is there a ormal board of directors or some other body which is responsible for the formulation of the strategy and supervision of the management, if there is a board of directors is there an internal act on the functioning of the board which defines needed competencies of the members of the board of directors and their responsibilities, is the function of the general manager and president of the board of directors clearly separated, how compensation of the members of the board is determined, is there a process of evaluation of effectiveness and quality of the work carried out by the board, whether the board establishes committees which could contribute to the quality of their work, is there the annual plan of board of directors meetings and whether members of the board of directors get the materials for the meeting in advance. [pic] Chart 2: Board of directors. In all of the tested comp anies there is the absence of Board of directors. Members of the families often have management functions and are directly involved in the operational management of the business.On the other hand, they are usually the ones determining the strategic path of future development of the family business implying in that way that there is no clear distinction between operational and strategic/supervisory level. In most cases owners convenes meetings when he assesses the need for doing so and only in two family businesses there is clear and established dynamics of these meetings. Only in one of the tested companies owner of the family business is not as the same time a director and there is no overlapping of responsibilities and in just two companies owner sees themselves as president of the board of directors in future. Three of the tested companies have family meetings during which they discuss performance of the family business, family issues which can influence the business and its futu re development.When it comes to the professional management, in only two of the companies tested, managing of the company is undertaken by family members and externally hired professionals which proves the low level of consciousness and the need for professionalization of the management. In most of the family businesses there is no established and formalized reward system. Absence of reward system is also a potential problem, because it reduces the possibility of objective and adequately rewarding or punishing of employees. The commonly established practice in tested companies shows that owners usually determine the rewards, its level and they make assessment of the effectiveness of the management. Even though the test has shown that owners of family businesses have aversion for professionalization of the management they feel reluctant in hiring external experts and consultants from time to time.Based on the results of the scorecard we can conclude that in family businesses there is no formally established board of directors and that there is no clear distinction between operational and strategic/supervisory roles. Supervision, control and independent audit operations In this area the questions concern internal controls, internal audit function, external audit and reporting mechanisms in the company. Seeking to determine whether the company has any kind of internal supervision system in place, the scorecard focuses on functions rather than on formal bodies. It tries to gauge comprehensiveness, sophistication and effectiveness of the existing system. The area has a 25% weight in the final grade.Two groups of questions focus on the system of internal controls – Has the company formalized its procedures? If yes, who is in charge of development of such a system? Have the owners formally discussed risks and have they analyzed the existing procedures and the company’s modus operandi in light of the identified risks? How does the company ensure that it is compliant with relevant laws and regulations? The next two groups of questions relate to the internal audit function – Does it exist in any form? Is it formalized? What kind of resources does it have at its disposal? Is it independent from the management? The third group of questions relates to the external audit and tries to capture the company’s experience with external auditors in the ast couple of years – Does the company have an external auditor? Who is the external auditor of the company? Has the external auditor ever issued a qualified opinion? The last question relates to the supervisory level of the company (the board if it exists or the owner(s)) and seeks to define to what extent and in which way the management communicates with the company’s supervisory bodies. [pic] Graph 3: Supervision, control and independent audit operations. In the tested companies, internal controls are either altogether absent or they have been introduced in response to customers’ or regulatory demands without any prior analysis of internal risks in the company.The tested companies that operate in regulated industries (food production, medical supplies, transportation) and that are export-oriented received relatively higher scores since there is a large number of international industrial standards in these industries/markets that allow companies to adopt these standards routinely rather than to develop independently in-house internal control systems. Although these standards represent a type of internal control system, an internal control system should not be reduced to their implementation. In order for an internal control system to fulfill its purpose, it must be implemented in an adequate control environment and be based on a company-specific and comprehensive risk analysis and assessment. None of the tested companies has any form of internal audit function and the entire supervision is performed by the owner personally and, sometimes , the employed members of the family.This monitoring style lacks a structured approach and a supporting system. Supervision is performed either continuously, which is extremely cumbersome keeping in mind operational responsibilities of the owner, or on an ad hoc basis. Often, the owner does not have sufficient technical knowledge to supervise all the business processes in the company and as a consequence he focuses on the business areas where he feels comfortable resulting in considerable supervisory â€Å"blind spots†. Supervision further suffers as the business expands since at certain point in time, the owner’s physical capacity becomes limitation for an effective supervision. Finally, since the owner often operationally anages the company, he effectively supervises himself which is far from good practice. The external audit function seems to be understood inadequately. The companies still perceive external audit primarily as an expense so the function is introduced only if it is legally required. It often happens that the owner does not have any direct communication with the external auditor. The contact person for the external auditor is, in the majority of cases, the head of accounting (whose work is verified by the auditor). Where the function exists, the auditors, as a rule, are small, local businesses that issue unqualified opinions. Their mandates are automatically extended for the period of 3 – 4 years.Transparency and disclosure Although a great majority of family businesses in Serbia are small and medium non–listed companies, some of them are rather big and require a solid organizational structure, some have extensive international business operations, and others seek significant external funding (from banks primarily but also from individual investors and private equity funds). Due to these considerations, the scorecard has a part that relates to transparency and disclosure. However, since the scorecard primarily focus es on non-listed companies, this CG area has relatively smaller significance and it contributes only 10% to the final grade.In this domain the scorecard seeks to determine whether the company has a reporting policy (formalized or not), whether it uses its website for publishing relevant information and, finally, whether all relevant information is also released in English (which allows a company to reach a far broader investor and/or client base). After this, the scorecard focuses on specific types of information which practice indicates to be of greatest interest to stakeholders. Thus it seeks to determine whether the company releases in timely manner: (i) its financial statements, (ii) its management report, (iii) materially significant information, (iv) biographical information of all members of management i. e. family members that are involved in business, and (v) related party transactions. [pic] Graph 4: Transparency and disclosure.The poor results presented in chart 4 are not surprising since, as already mentioned, the tested companies are mostly small and medium family businesses. In addition, there are no legal requirements for non-listed businesses regarding transparent business operations. Thus, the research confirms once again the assumption that companies in Serbia, as a rule, tend to fulfill only the legally prescribed minimum. Some companies have decently informative websites but they contain only marketing information relevant for customers. The companies that export have also websites in foreign languages. No single company in the tested group has a structured approach to information disclosure. Some of the tested companies do have monthly or quarterly bulletins that are distributed to their customers.Financial statements, as a rule, are not public and if some financial information is available on the company website, it is out of date. Only one company in the tested sample regularly prepares an annual report because it participates in interna tional tenders and this exercise helps it present its business efficiently to a more sophisticated business community. A majority of the interviewed owners stated that they would like to keep their business within the family and that they did not plan an IPO. Finally, most of the tested businesses engage in related party transactions but, as expected, these transactions are not regulated neither are they transparent.The research indicates that Serbian companies are still not adequately motivated to publish information and still continue to misunderstand the importance of transparency in business. Owners The last CG area of the scorecard deals with owners. This part of the scorecard focuses on key issues of family governance and has a 20% weight in the final grade. The scorecard tries to determine if there is any formal document which spells out family business guiding principles such as â€Å"family protocol†, â€Å"family business rules† etc. Formally establishing the se rules could result in the most important piece of work achieved by the family business in managing its family component and the process of succession. The econd group of questions tries to determine quality, effectiveness and timing of communication between family members that are actively involved in the business ant those members that pursue other interests and thus are not familiar with the day-to-day state of the family business. The purpose of this communication is to provide a forum that allows all the family to learn more about the family business and to provide them with an opportunity to express their views on family issues that impact the business as well as business issues that impact the family. The third group of questions enquires about the family grooming plan. The grooming plan outlines the most important business skills required by successors to effectively manage the family business at the transition date. The scorecard tries to determine how the family prepares the next generation for management succession and if it has a formalized grooming plan.The fourth group of questions asks if the family has developed an employment policy for family members. It’s understandable that the senior generation would like to have all their children involved in the family business. However, allowing children a safe employment haven just because they have no better alternative, can cause major problems. Thus, having criteria that outline what is required and expected from the family members who wish to be employed in the family business is crucial. The fifth and sixth groups of questions try to determine if the family members have any formal form of communication which would allow them to manage the key family component separately from managing business operations.The purpose of this forum is to lay out agreed ground rules and objectives for the firm and to discuss major issues (like succession) while minimizing the threat that conflicts in the famil y could jeopardize the business. [pic] Graph 5: Owners. The tested companies scored the highest in this CG area. The primary reason for such a good result is great commitment of the first generation to prepare the second generation for the future transition. Although only one of the interviewed owners is familiar with basic CG mechanisms that family businesses have at disposal for managing ownership and management succession, all of them expressed great readiness to learn and to apply these mechanisms in their businesses.In fact, all the interviewed owners have been trying to find ways to manage these challenges and all of them expressed a great concern regarding succession process in their businesses. Now, there might be some research bias since the tested businesses volunteered to engage in the CG testing and all were attending a workshop on CG organized by CCIS. It is probably true that a random sample would yield lower scores in this CG area as it would in Commitment to good CG practices. Still, we believe that a succession threat is looming over the first generation of Serbian entrepreneurs and that all of them are experiencing problems due to a lack of the entrepreneurial tradition in Serbia and a lack of CG knowledge.None of the businesses had any form of family protocol neither did they have any formal for gathering family members involved in business to discuss family issues that affect the business and to prevent conflicts. Further none of the businesses had a formal channel of communication between the family members involved in business and those that are not but they all claim that communication is regular and intensive. The grooming plan is, as a rule, somehow implemented in practice but it is not formal neither does it lay out ground rules for the second generation aspiring to join the family business. Finally, no formal family employment policy exists in any firm but there are certain guiding principals that are clear to both family and non-fam ily employees alike in almost all businesses.We can conclude that the research has indicated (i) a great need for raising awareness among Serbian first generation entrepreneurs on CG issues and mechanisms; (ii) an avoidance of the first generation to formalize the ground rules assuming that this formalization would lead to family conflicts and that it might destabilize both the family and the business; (iii) a fear that the upcoming ownership and management succession will not be performed smoothly and successfully; and (iv) an honest commitment of the family businesses to implement good CG mechanisms if it would help them overcome governance obstacles. CONCLUSION Serbia has a relatively short entrepreneurial history. Serious attempts to establish a family business could be linked primarily to the post-Milosevic period, i. e. after 2000. This research is providing a scan showing where the first generations of Serbian entrepreneurs, i. e. the first generation of owners of Serbian fam ily businesses is today from the governance point of view and what kind of family governance challenges they face. As it was already mentioned, there is a certain bias which should be taken into account when interpreting the scores of the tested businesses.All of the tested businesses attended a workshop organized by CCIS for family businesses, they were present when the scorecard was launched and they applied to participate in a pilot CG testing voluntarily. This indicates that these businesses will most likely show greater commitment to CG and a deeper understanding of the family governance issues relatively to an average family-owned firm in Serbia. This also explains relatively higher scores in the CG areas Commitment to good CG practices and Owners. Still, we believe that the results obtained from this pilot testing are a good approximation of general state of affairs in Serbian family-owned businesses.Specifically, most of the family businesses in Serbia will sooner rather tha n later face serious succession challenges. Most of them still avoid putting these issues formally on the agenda, but there are triggers that will or have already forced them to do so. These triggers might be results of some positive or some negative circumstances. â€Å"Positive† triggers include: age and retirement plans of the first generation owners and/or CEO; a boom in the economy or the firm’s industrial sector which could lead to a rapid expansion of business; an external take-over initiative coming from a strategic partner; a need for a significant external funding to finance the rapidly growing business etc.On the other hand, typical â€Å"negative† triggers would be: health problems and physical and/or physiological exhaustion of the first generation owner/CEO; marriage problems of the first generation owners or their children; financial problems; a significant loss of the market share; conflicts among the owners and/or their heirs etc. The testing co nfirmed that the interviewed owners had serious doubts that the management and ownership succession could occur smoothly i. e. without seriously destabilizing the family business. What are obstacles that prevent the Serbian family owners from tackling the succession challenges more successfully? According to the testing and the interviews, there are three major challenges that need to be resolved. First, there is a substantial lack of CG knowledge among owners of family businesses in Serbia.CG is usually perceived as an expensive exercise created primarily for listed companies. Most of the interviewed owners were not aware that a significant body of research in CG refers to family businesses only. Second, tackling succession presses some emotional and financial concerns of the first generation. Often, the founder of the firm, who belongs to the first generation, has invested emotionally a lot in the family firm. He feels that the family firm is a great part of his life and his legac y for the generations to come. From the financial point of view, the greatest assets of the founder(s) have, as a rule, been invested in the family business and they are quite illiquid.Lacking any reasonable diversification, the founder is exposed to a serious financial risk. Without a clear exit strategy and a meaningful succession plan, the founder creates a void in the governance and ownership systems which present a great burden for the heirs. The results have also shown that most of the interviewed owners lack time, capacity and knowledge to successfully resolve these issues. Relatively higher scores in the CG area that relates to Supervision and control mechanisms could be explained by an obvious need to professionalize the firm and to decentralize the management. Most of the businesses are economically healthy and have had a rapid expansion of business that outgrew its respective organizational structure.The owners show the greatest readiness to implement practical supervisio n CG mechanisms since they expect that these mechanisms would increase effectiveness of their control over the business and the â€Å"outside† managers and thus reduce a burden which they barely handle. However, we have to emphasize that better supervision, although of a great value, cannot substitute for unresolved succession issues. Poor management and ownership succession would almost certainly lead to a collapse of the family business in the next generation despite good internal controls, internal audit function or any other form of internal and/or external supervision. Low scores in the CG area that relates to Board indicate that most of the businesses have not separated the supervisory and strategic level on one hand and the operational level on the other.This leads to a common situation that even in rather big family-owned businesses in Serbia that employ more than 1000 employees, we still have so-called one-man show and the key man risk. This risk scatters away invest ors and leaves these businesses without substantial external funding. It is rather common that many rapidly developing Serbian businesses finance their investments form short-term lending since banks refuse to carry governance risks over an extended period of time. This lack of good professionals at the helm of their companies, most of the interviewed owners explain with a lack of qualified managers to whom they could entrust the family business.Finally, the lowest score in transparency area is somewhat expected. As already mentioned, these businesses are not listed and there are no legal rules that would insist on greater transparency for bigger, closed companies. While this is understandable, it also indicates that the Serbian businesses do not see any value in transparency per se which begs further investigation. Our assumption is that in very non-transparent, public and private sectors in Serbia too much of transparency is perceived as an unnecessary exposure to both the governm ent tax authorities and competitors. The businesses are convinced that transparency would only lead to vulnerability without bringing any other value-added.Scorecard results imply that in family businesses in Serbia CG is on a low level, that there is a huge space for improvements and even quick wins which can significantly contribute to the business operational functioning as well as contribute to its overall performance. 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