Accounting questions Essay Example | Topics and Well Written Essays - 750 words

Accounting questions - Essay Example In Pakistan, the rules and regulations applying to published financial statements under Companies’ Ordinance 1984 include, release of quarterly financial statements by management after review of the same by an external audit firm (Ashraf & Ghani, 2005). Financial reporting in Pakistan takes formats in accordance with the IFRS (International Financial Reporting Standards). Other statutory requirements under the SECP include usefulness of statements to users by being understandable, relevant, faithfully represented, prudent, complete, neutral, and within the proper period. The change I would suggest to these regulations would include recognition of materiality and aggregation in presenting similar class items separately in the financial statements. This principle acknowledges substance over form and is closely linked to faithful representation of financial reports. This change would ensure that the auditors recognize the presentation of prepaid cards as revenue in accordance with their substance, which reflects economic reality. I tend to agree with the numerous accusations leveled against the auditors by the company’s management. First, the auditors had suddenly changed their view on recognition of prepaid cards as revenue for the financial period based on sale and not usage. The auditors had given a clean report of their audit, and still went ahead to suggest a different revenue recognition policy. The issue with meeting time deadlines by the auditors also violated SECP regulations on timely presentation of financial reports (Ibrahim, 2006). Regulations governing the corporate sector stipulate that the auditors should be free of any conflict of interest to give an unbiased and very independent opinion (Ibrahim, 2006). The replacement of auditors under SECP directives mandates the commission to appoint new auditors, which is a way of enhancing

Can Glee be called a musical in the classical sense Dissertation

Can Glee be called a musical in the classical sense - Dissertation Example This "Can Glee be called a musical in the classical sense?" dissertation describes particular features of the musical and analyze Glee to answer the question if we can count it as classical musical or no. The musical began as early as the 1600s, usually which was referred to as a narrative like opera. The main component was to create a hybrid model of the performances between acting and music. The narrative would depict the main ideals that were being told in the story, while the musical numbers were able to pause to reflect on the emotions and responses from the characters according to what was occurring within the plot. The musical numbers are able to take the viewer outside of the reality of what is occurring and break into the songs to show the other perspectives of what is occurring within the film. This is followed with narrative, performance and the dance gestures which follow each of the musical components as well as the overall structure of the musical. By adding in the hybr id expressions for the musical, there was the ability to have more creative expressions and freedom that allowed the viewer to understand the context of the narrative differently, either for entertainment or to deepen the meaning of the main film. The different concepts of the musical move beyond the interchanges of form and medium and into ways in which the musical is able to create a significant change to the overall feel of the performance. In both theater and film musicals, there is the use of music to change the context of the performance. ... he musical, there was the ability to have more creative expressions and freedom that allowed the viewer to understand the context of the narrative differently, either for entertainment or to deepen the meaning of the main film (Cohan, pg. 59). The different concepts of the musical move beyond the interchanges of form and medium and into ways in which the musical is able to create a significant change to the overall feel of the performance. In both theater and film musicals, there is the use of music to change the context of the performance and viewpoint of those that are watching the drama. The first component to this is the idea of repetition. The songs that are used in musicals comprise of three verses and choruses that are repeated in between the verses. When this goes outside of the traditional formula, then there is a noticed line which is repeated, known as the hook. The music then changes the context and meaning, specifically because the repetition is able to drive a theme for ward which couldn’t be heard or displayed in a regular narrative. The effect of repetition, combined with the several hybrid expressions intertwined with this, such as the gestures and dance, are then able to emphasize parts of the musical and create a different effect when speaking to the audience about the most important factors noted in a specific point of the musical (Kramer, pg. 180). The underlying component that is used with the musical then leads to the conventions of the musicals, specifically which becomes a synthesis of music / dialogue / dance and emotion combined with narrative. Instead of creating a linear form that is often expressed in other types of music, there is a focus on the hybrid definition of interchanging works, some which are used for emphasis, and others which

Lung Cancer: Symptoms, Treatment and Literature

Lung Cancer: Symptoms, Treatment and Literature Introduction According to Cancer research UK lung cancer is a rapid and uncontrol proliferation of cells that may start in trachea, bronchioles or pulmonary tissue (Cancerresearchuk.org, 2017). It is broadly classified into Non-Small Cellular lung cancer (NSCLC) type and small cellular lung cancer (SCLC). Additionally, NSCLC is further subdivided into the squamous cell, adenocarcinoma, large cell carcinoma and undifferentiated NSCLC (Travis et al., 2015). Clinically both types are presented with similar symptoms (prolong cough, thoracically lymph node enlargement), and typical X-ray image (shadows with define outline). However, a specialized distinction can be done with the help of biopsy and genotypic analysis (Hoffman, Mauer and Vokes, 2000). Current literature analysis will focus on epidemiological features, clinical features, and available treatment options, as well as highlight gaps in the lung cancer understanding. According to Cancer Research UKs statistical data, lung cancer accounts for 13% of all causes in the UK. In addition, 22% of all cancer death is attributed to lung cancer, with 23% of all male cancers and 21% female. Additional examination shows that SCLC accounts for 12% of all lung cancers and NSCLC for 87%, with adenocarcinoma as a most common type (Cancer Research UK, 2017). Major cause of lung cancer is the tobacco consumption. The US statistics supports this notion, indicating that 90% of all lung cancer death in men and 80% of cases in women are caused by tobacco consumption (Szklo, 2001). Apart from environmental factors, there are individual genetic and epigenetic traits, which will alter lung cancer susceptibility. For example, according to meta-analysis data, having causes of lung cancer in family attributes to 1.7 fold increase in cancer development, with an additional increase if two or more relatives were affected (Lissowska et al., 2010). Studies identified DNA methylation markers, in cell cycle regulatory and repair genes. Specifically, significant changes in methylation patterns occurred in   BNC1, MSX1, CCNA1,p16, LOX genes in comparison to non-malignant cells (Licchesi et al., 2008). There are multiple classifications which allow identifying a lung cancer stage. However, the current essay will focus on two mainstream classifications by American Joint Community of Cancer (AJCC) (Goldstraw and Crowley, 2006) and Veterans Administration Lung Study Group (VALSG) (Zelen, 1973) which are based on clinical and pathological examination. SCLC According to International Association of Lung cancer, the TNM classification is recommended for classification of patients with SCLC. Current 7h edition of the AJCC manual identifies three major criterias: T (TX-T4) local cancer spread; N (NX-N3) metastatic involvement of lymph nodes; M (M0-M1)- presence or absence of metastasis (classification check online). With grouping, SCLC causes into four stages (Table 1)( (Egner, 2010). However, TNM classification is not widely used in clinical practice, in comparison to VALSG classification (Zelen, 1973. Which divides SCLC into limited stage (encapsulated) and extensive stage ( local spread of tumor).   Adaptation of the TNF was supported by a study involved 8000 patients worldwide, which pointed out limitations of VALSG. (Shepherd et al., 2007). Allowing to conclude that stratification of patients based on tumor encapsulation only does not accurately represent the patients prognostic outcomes. Overall, SCLC has a poor prognosis with su rvival rates up to 4 months without treatment (Foster et al., 2009). A major prognostic factor per TNM is the local disease spread, with metastasis as a critical factor for stage rectification. Thus, median survival for treated patients with Stage I-III disease progression is around 15-20 month with around 20% chance for 2 years survival. On the other hand, Stage IV of the disease is attributed to 8-13-month survival and only 5% survival up to 2 years (Lally et al., 2007). NSCLC Staging of NSCLC is fully regulated by the AJCC classification and divided into four stages. It has similar principles of TNM division mentioned above, with some prognostic adaptations (Egner, 2010). Specifically, variations within tumor size (T), are associated with decreased survival rates, for instance, primary tumor with diameter 2cm (53%), 3 cm (47%), 5cm (43%), more than 7cm (26%) (Rami-Porta et al., 2007). Lymphatic nodule involvement is a debatable topic due to a large degree of variability in classifications, but TNM staging attributes to worsening of the disease outcome (Rusch et al., 2009). Lastly, metastatic involvement is considered as the Stage 4 of the disease with average 8-month survival rate (Postmus et al., 2007). However, in addition to AJCC classification, it is important to take into account patient related factors such as gender, comorbidity, and age; environmental factors like nutrition and quality of treatment (Gospodarowicz and OSullivan, 2003). Last stateme nts are not strictly limited to NSCLC as similar variables may cause changes in SCLC patients. Treatment for SCLC Standard of care for the extensive stage of the disease during the SCLC will be chemotherapy treatment. Usually, first line treatment will include six cycles of etoposide with cisplatin or carboplatin. Meta-analysis data on this topic is controversial, with no specific recommendations given by the authors about any of the benefits of the treatment (Galetta et al., 2000; Mascaux et al., 2000). A possible explanation was based on the toxicity of cisplatin or inconsistency in patient number in the control arm of the trials (Amarasena et al., 2015). In addition, second set of meta-analysis data, six drug trials with 1476 patients in total, identified irinotecan and platinum as a viable combination for treatment of Stage IV of the SCLC (Jiang et al., 2010). Indicating the lesser amount of off-target effects ( less anemia, thrombocytopenia), and increase in overall survival rates. Thus, patients who are falling into the first line treatment regimen should result in overall response rate mo re than 20 %, and maintain therapy-related mortality as low as 5%. Knowing the limits of chemotherapy, the second line of drugs for SCLC is in development. Possible target therapies include: inhibitors of cell proliferative signaling pathways ( c-Kit, Src, EGFR, m-TOR etc.); angiogenesis ( VEGFR, VEGF); promoters of apoptosis ( Bcl-2, HDAC); immunotherapy and vaccines (CD56, p53); multidrug resistance (P-glycoprotein, MDR-1). It is important to indicate that most of the second line treatments are at the stage of development and majority of them does not show significant results.   For instance, Imatinib did not show any significant response from patients in phase II trial as single drug moderate dose (600 mg daily) or high dose (400mgx2 day) therapy (Johnson et al., 2003) Similar apoptosis regulators with specific Bcl-2 regulates, like Oblimersen, did not show significant results in a clinical trial against a placebo group, despite promising data in the pre-clinical validation (Rudin et al., 2008). Better outcomes can be seen in angiogenesis studies with bevacizumab, monoclonal antibody for VEGF-A receptor, maintenance therapy, phase II clinical trials, with combination with chemotherapy, showed 80% response rate, with 58 % chance of two years progressive free survival (Patton et al., 2006). Treatment for the NSCLC Despite the mainstream therapy with platinum compounds as first line drugs, and signaling pathway, immunotherapy drugs as a second line therapy. Additional surgical intervention can be applied on initial stages of cancer. The main surgical procedure which is implemented in cancer treatment is the lung resection under the video-assisted thoracoscopic access (VATS lung resection). However, results are controversial with the improvement of 5 years survival outcome in 21 studies on one hand, and 1.6-time increase in post-surgical complications in 13 000 patients in the US (Gopaldas et al., 2010). Nonetheless, chemotherapy is the standard of care for stages III and IV. Multiple landmark trials have shaped the treatment plan for the first choice. Starting with the JMDB trial which included administration of pemetrexed with cisplatin or gemcitabine with cisplatin, with overall response rate(ORR) of 30.6% and 28.2% in order (Scagliotti et al., 2009). In addition, both combinations have similar 10.3-month survival rate. Second, ECOG 4599, for nonsquamous carcinomas with the administration of carboplatin/paclitaxel with bevacizumab and carboplatin/paclitaxel alone (Sandler et al., 2006). Study indicate ORR of 15% and 35 % for double combination vs single, with 12.3 months and 10.3-month survival, in the same order. Lastly, the study of IPASS compared carboplatin/paclitaxel against gefitinib with ORR 32% vs 43% in order (Mok et al., 2009). With progression-free survival index of 5.8 and 5.7 months for combination and single therapy. The addition of drugs altering signalling pathways was a promising approach. However, like SCLC trial, most of the NSCLC were not significant. With the exception of angiogenesis inhibition by bevacizumab, listed for first line therapy above, a monoclonal antibody for vascular endothelial growth factor (VEGF). Evidence of a large randomized trial supports the significant improvement in ORR (Wheatley-Price and Shepherd, 2008) Second line therapy for the NSCLC includes docetaxel, pemetrexed (nonsquamous cancers), and tyrosine kinase pathway inhibitors erlotinib and gefitinib. In detail, the trial of JMEL examines pemetrexsed and docetaxel, with 9.1% and 8.8% ORR in order, and median survival of both drugs of 8.1 months (Scagliotti et al., 2009). Next drug trial, INTEREST, compared gefitinib and docetaxel , with ORR of 9.1% and 7.6% respectively, and median survival 8.3 and 7.9 month for each drug, same order (Kim et al., 2008). Lastly, clinical trial of BR.21 compared Erlotinib with the placebo group, with ORR of 9% and 6.7-month survival for the TKI (Shepherd et al., 2005). The addition of TKI was verified with a large cohort of patients in the randomized trial, with the exceptional activity of the gefitinib in EGFR mutations (Douillard et al., 2010). Overall NSCLC treatment options are oriented on chemotherapeutic approach with platinum compounds with the addition of EGFR specific TKIs. Gaps in general lung cancer There several potential areas of improvement in current treatment and patient management strategies. Critical gaps in the lung cancer can be seen in delayed patient referrals, administration of first line treatment, undertreatment of old age patients, under-utilisation of palliative care, lack of psychosocial support for patients. The current essay will address first two topics in greater details. One of the major gaps in the lung cancer field is the delay in the patients referral to the specialized help. (Yurdakul et al., 2015) According to UK guidelines people with possible symptoms of lung cancer should be referred to the specialists not later than 2 weeks after first GP visit (Nice.org.uk, 2017). Unfortunately, that is not always the cause and some patients will not see the specialist at all during the disease progression. For instance, it is estimated that 11% of lung patients in Australia will not be able to reach specialized care due to the socioeconomic background or old age (Vinod et al., 2010). Additional studies identified more factors contributing to patients late referral, like 23% of UK lung cancer patients will be diagnosed only in the emergency department even though they have had multiple visits to GP and presented typical pulmonary symptoms (Barrett and Hamilton, 2008). Next area of improvement is the underutilization of potential curative (surgical,chemotherapy) treatments in lung cancer (Blinman et al., 2010). For instance, Netherland study group identified that more patients receive surgical treatment in the active teaching and high-class hospitals than distant (Wouters et al., 2010). On the other hand, Australian group has identified no difference in curative surgical operations between rural and central areas (Jiwa et al., 2010). Raising the question of countries treatment protocols and the need for standardization on the multi-national scale. In continuation, international guidelines for successful chemotherapy utilization are 73% for NSCLC and 93% for SCLC where each patient received at least one course of treatment (Jacob et al., 2010). However, combined data (NSCLC+SCLC) from the UK has dramatic differences , such as 21% for South East England and 20% for South East Scotland, so as the USA with 45% and Australia 30% (Jacob et al., 2010). Differences in numbers are attributed to variation in clinical judgments by a doctor, patient preferences and hospital preferences (Blinman et al., 2010). Thus, it is possible to assume that some patients do not receive any treatment. Statistical studies support this statement indicating that 19% of USA, 33% of Australian, 37% Scotland and 50% of Ireland patients does not get any treatment for lung cancer, even though some cases had a potential curative outcome. Lastly, from the perspective of novel medicinal treatment for pulmonary, it is vital to indicate difficulties associated with potential laboratory and clinical results. The general trend is observed with an adaptation of drugs from CML, breast cancer and colorectal cancers to the needs of lung cancer. However, most of the clinical trial are terminated due to the high toxicity of the drugs (Rudin et al., 2008) or absence of ORR (Johnson et al., 2003). Thus, based on available treatment options further development of monoclonal antibodies or glycoengineering of human-like antibodies seems a promising direction (Patton et al., 2006). In addition, implementation of EGFR related TKIs, erlotinib and gefitinib, seems a good research avenue, with a focus on mutational aspects in EGFR signaling pathway (Douillard et al., 2010; Shepherd et al., 2005). Case Analysis: Freedom of Speech Law Case Analysis: Freedom of Speech Law Case Analysis Research Project: Discuss in detail the basis of any challenges to Section. B and evaluate the Big Bad Bruces fans chances for success. Introduction Freedom of speech, association, political freedom and freedom of public places is common in most states and as such, many cases regarding these freedoms is common. According to the first amendment in the US Bill of Rights, the people have the right to assemble and to free speech. The Supreme Court has therefore provided a list of public places and spaces that expressive activities of right to speech and right to assembly can take place(Henry, 2009). Enthusiastic fans of Big Bad Bruce are planning a gathering at the Baltimore airport to welcome the rock star home and to show support for his candidacy. The Department of transportation in Maryland state owns and controls the Baltimore airportdenies this group of fans permission to gather citing Section B ofairports regulations that make it unlawful for any gathering that exceeds 30 people at any given time at the airport unless for travelling purposes.This paper discusses in details the basis of all challenges to Section B citing laws r egarding public gatherings in airports in Baltimore, Maryland and the United States. This paper also explores the success chances of Big Bad Bruces fans regarding their permission to hold their welcome-home gathering for the rock star. This paper begins with a case brief that gives a condensed and concise summary of the airport opinion and the legal rule of law that applies to the case. The paper then provides the case background including discussions of previously decided related cases using the actual court opinions of other legal cases and laws. The next section analyses the current and future implications of the case this section will discuss how the case is likely to affect current and future events and business laws using court opinions of other legal cases and publications. Also included in this case analysis research project is my personal opinion of the case. This will be based on legal rationale, principles, resources and other cases. The final section of this research paper will be the summary/conclusion of this case based on legal principles and facts. This paper examines how the Section B can be challenged based on the Federal laws and if the rock star’s fans have chances for success in the laws uit. Case brief This case analysis research paper is about Big Bad Bruce and his fans. The rock star is returning home to announce his running for a political office and 200 enthusiastic fans of Big Bad Bruce are planning a gathering at the Baltimore airport to welcome the rock star home and to show support for his candidacy. The enthusiastic fans of Big Bad Brucewere denied permission to gather at the Baltimore airport to welcome the rock star home and express their support for his candidacy. The gathering would involve 200 fans as well as a speech on political views by Bid Bad Bruce to the fans that will take 15 minutes. The Baltimore airport denied them permission for the gathering citing Section B of the airport regulations that technicallymake it unlawful for more than 30 people to gather anywhere in the airport unless they are gathering for travel related issues. According to the airport authorities, such a prohibition is intended to make the airport free of congestion and ensure that activiti es go uninterrupted (Maryland State Archives 2013). Following this decision, the fans are challenging Section B and want to gather at the airport in support of the rock star and welcome him home. The issues that arise in this case include whether Section B follows the First Amendment clause on regulations of the freedoms of speech, which includes political freedoms and freedom of association. Another issue that arises is whether Section B violates the First amendment. Case background Section B of Baltimore airport regulations prohibits any form of gathering of more than 30 people at the airport unless the gathering is travel related. In this case, several issues arise if the lawsuit goes to court. According to the first amendment of the US constitution, all fans that are US citizens have the freedom to speech including freedom of association and political freedoms. This means that the US government as well as the state governments should and must adhere to this first amendment. However, the said governments may and can dictate time, place and other restrictions on the protected speech through the 14th amendment of the constitution. The welcome gathering and political speech that the fans of Big Bad Bruce want to hold is of this nature. Saying so, the Department of Transportation in the stateregulates a public forum with reasonable time, space and other restrictions leaving an open end for communication regarding important government interests. Section B is however neutral as it is not specific to speech and so the rock star fans have the chance to challenge it as an overboard rule that allows no room for their speech related activity. Section B prohibits gathering outside the terminals and this makes the law unduly overboard as it restricts any form of gathering above 30 people anywhere in the airport. Some parts of the airport might be considered public forums but airports are generally held as not to be public forums even though they are property of the public. A similar case would be that of International Society for Krishna Consciousness (ISCON) v. Lee. In this case, the New York and New Jersey port authorities had put in place a regulation prohibiting solicitation of funds and distribution of literature at air port terminals. The ISCON alleged violation of the first amendment by the regulation(Stone, 1987). On this basis, all public gatherings in the airport can be banned by the concerned authority, which is the Department of Transportation in Maryland, of which it can prohibit the use of the ground for any speech related activity. This will happen if the Section B’s purpose is to ease congestion and promote smooth running of airport activities. There is no provision that enables a person to determine what conduct or activity is precisely prohibited. In this situation, the regulation is overboard as it forbids more conduct than what is considered necessary to achieve the main purpose of the regulation. A similar case would be that of Hague vs. CIO whereby a city official was allowed by an ordinance to decide whether an organization seeking to hold a gathering in public places in the city could do so. In this case, if the city official decided that the meeting would be a risk disturbance, then the request would have been rejected. The law in contention was also vague and overboard (Stone, 1987). Analysis of Current Implications of Case This case is challenging Section B in order to obtain access to the airport for the welcome-home gathering. It is also challenging the use of Section B as a means of contradicting the first amendment that guarantees freedom of speech including freedom of association and political freedom. The State of Marylands Department of Transportation denied the groups of fans permission to have a public gathering at the airport. If the court upholds this decision, it is going to affect current issues and business laws in different ways. First of all, the first amendment prohibits the US government and the states government from forbidding assembly and speech by imposing putting restraints. In The Hague v. CIO case, the Supreme Court upheld the freedom to assemble by siding with the CIO with its intended activity of peaceably distributing literature and organizing labor meetings .The Supreme Court therefore ruled in the CIO favor showing that the city ordinance violated the First Amendment. The government may limit speech or assembly only when the speech or assembly has a compelling interest like presenting a potential harm to the general public(Van William, 2003). Section B tends to violate this law as it prohibits public gathering of the rock star fans as well as his intended public speech. A regulation that limits space, time and manner of assembly or speech may be allowed in some instances mostly in security instances. In the case of Big Bad Bruce’s fans, Section B clearly violated the First Amendment act by prohibiting public gathering anywhere in the airport. Even though airports are not considered public spaces, they are still spaces that the public own. Since the purpose of this law is mainly to decongest the airport and enable smooth running of activities and operations, the fans had the right to assemble as long as they did not cause congestion or interfere with smooth operations of the airport(Van William, 2003). Analysis of Future Implications of Case Since its adoption, the First amendment with its fundamental freedoms of speech, religion, press, assembly and petition have been intensely debated. The US courts have interpreted these freedoms in various landmark cases hence setting the standards for these freedoms. The cases involving ISCON v. Lee, Hague v. CIO and now Big Bad Bruce’s Fans v. Baltimore Airport involve state and public office regulations that violate the First Amendment. However, airports are not considered public spaces even though the public owns and uses the airports. This case involving Big Bad Bruce raises a question on what public organizations the First Amendment applies. According to the US constitution, the First Amendment applies to all government levels including public offices and spaces. Even though courts cases have managed to limit the freedoms to assembly and speech in some instances, the First Amendment protects the citizens. Until another amendment or clause is added by the congress, the freedoms of speech and right to peaceably assemble still stand and the state will and shall protect these freedoms. The government may still limit assembly or speech based on the purpose or content of which standard it is difficult to meet. The public should note that the First Amendment does not specifically require the US and states governments to respond to petitions by citizens on the violation of the First Amendment (Emerson, 1963). Personal Opinion of Case It is clear that the First Amendment guarantees all US citizens the freedom of speech, association and political freedom. The first challenge on Section B would therefore be based on that the law is broad and vague. There is no provision that enables a person to determine what conduct or activity is precisely prohibited. In this situation, the regulation is overboard as it forbids more conduct than what is considered necessary to achieve the main purpose of the regulation. The purpose of â€Å"avoiding congestion at the airport† and â€Å"ensuring smooth airport operations† can therefore,be achieved with less restrictive means of enforcing a regulation(Garvey Schauer, 1996). The amendment also imposes restrictions regarding time, space or other manner of restrictions on the freedom of speech and requires that the right to association or assemble is done in a peaceful manner. The restrictions will however depend on whether the restriction restricts assembly or speech in a public or non-public forum. If the airport is a public space because the public owns and uses the place, then the government can have a restriction for the interest of the government and only if it allows alternative open cannel for communication. In this case, Section B is quite ambiguous and vague and so it is not clear if the purpose is to protect the interest of the government, which is a neutral content. In addition, it appears to restrict all forms of gatherings of more than 30 people unless the gathering is travel related. If the court rules that the restriction serves a neutral purpose, it should then specify if it is to promote an interest of the government. As it is stated in t he regulation, Section B seems to be putting up restrictions more than it is necessary to enable smooth operations of the airport; the neutral purpose is unlikely to be found. If the court also finds Section B to be tailored for the interest of the government, the court should also state whether an alternative open line of communication was provided for. Section B states that there should be no form of gathering â€Å"anywhere† in the airport including concourse, gates, parking lots and grassy knolls so it does not seem to promote a significant interest. Section B should therefore not be held as a valid regulation for a public office since it does not show any narrowly tailored interest and leaves no open channel for alternative communication(Henry, 2009). Summary/Conclusion of Case In conclusion, the First Amendment protects the freedoms of association and assembly in the US including Maryland State that houses Baltimore airport. The 200 fans of Big Bad Bruce that are planning to gather for the welcome home gathering and the intended speech of 15 minutes by Big Bad Bruce on political views are protected by this amendment. However, the amendment applies to all levels of government and public spaces. The amendment also provides for a regulation clause limiting the time, space and other restrictions on the speech and association freedoms. However, the regulation should serve a neutral content like government interest and should allow an open channel for communication. Several issues arise in the case that require jurisdiction of the court. As seen in other cases of this nature, the court and the Supreme Court can deliberate on petitions by the public regarding violations of the First amendment. The court will have to make a ruling based on whether the First Amendm ent is violated, if the regulation serves a narrowed interest and/or if Section B regulation leaves an alternative channel for communication. This case analysis research paperdiscusses how the Section B rule can be challenged based on the law and the chances for success if the rock star’s fans file a lawsuit. References Emerson, T. (1963). Toward a General Theory of the First Amendment.  YaleLaw Journal, Vol.  72, no. 5.pp 877-956 Garvey, J. Schauer, F. (1996). The First Amendment: A Reader. St.Paul,  Minn: West Pub.  Co. Henry, C. (2009). Freedom of Speech and Press: Exceptions to the First Amendment.  Legislative  Attorney. Congressional Research Service. Maryland State Archives (2013). Department Of Transportation. Maryland. Stone, G. (1987). The Burger Court and the Political Process: Whose First Amendment?  Harvard  Journal of Law Public Policy, Vol. 10 Van, A. William, W. (2003). Reconciling What the First Amendment Forbids with What The  Copyright Clause Permits: A Summary Explanation and Review. Law and Contemporary Law Problems, Vol 66, No. 225

Analysis on Fahrenheit 451 :: Fahrenheit 451 by Ray Bradbury

Analysis on Fahrenheit 451 One of the major themes in the novel Fahrenheit 451 is censorship. In One of the major themes in the novel â€Å"Fahrenheit 451† is censorship. In the novel, books are forbidden to read and own in the future world. If anyone reads books, or possesses books in their homes, it’s illegal and if they are seen with books, the firefighters would come and burn the books to ashes. The people in this society did not want to think, they did not care about everything else, and they watch TV, listen to radio all day long and do not enjoy nature. They let the government think for themselves instead of think individually. Montag was one of them. However, after he met Clarisse, the old woman, and Faber, he began to lose faith in his job and started to wonder are books really bad or actually good for people. In Bradbury’s novel, society has become an extreme that all literature is illegal to possess. No longer can books be read, not only because they might offend someone, but because books raise questions that often lead to revolutions and even anarchy. The thinking that arises from reading books can often be dangerous, and the government doesn’t want to put up with this danger. Yet this philosophy, according to Bradbury, completely ignores the benefits of knowledge. Knowledge can cause disharmony, but in many ways, knowledge of the past, which is recorded in books, can prevent man from making similar mistakes in the present and future. The book was written when Senator Joseph McCarthy was trying to destroy the rebellious elements in the U.S., they had made Hollywood one of their major targets, convinced it was a hotbed of communists’ sympathizers and saboteurs. This was known as the McCarthy era. Bradbury’s novel was targeted toward the McCarthyism, and he was

PS4 Situational Analysis Essay

Sony is a Japan based company that operates in over 180 countries worldwide. (Company Profile for Sony Corporation, 2011) Sony was co-founded by Masaru Ibuka and Aki Miruta in 1946 and since then has grown into an international multimillion dollar company (Sony Corporation, 2014). Ibuka and Miruta originally started out manufacturing measuring equipment (Sony Corporation, 2014), and have expanded into more complex technological solutions, such as laptops, gaming consoles, and communications devices. One product in particular is the PlayStation 4. The PS4 is the most recent of Sony’s gaming consoles and since its release at the end of 2013 has sold 7 million units (Plafke, 2013), raking in 45 billion dollars of revenue for Sony (n4g, 2014). The aim of this report is to assist Sony in identifying markets that they have the potential to enter. The report will include a situational analysis on Sony’s most recent product, the PlayStation 4. Through looking at the companyâ₠¬â„¢s current market, competitors and the external macro environment that has second hand effects on them. Furthermore, I will conduct a TOWS analysis, and then go on to make recommendations in relation to improving Sony’s corporate strategy. SITUATIONAL ANALYSIS: Market Analysis: The current market for technological goods and services is very high and will only rise in the future as consumers and other companies become more reliant on it for day to day use. Competitor Analysis: Sony has many different competitors because they are so diverse and have many different areas of technology in which they operate. An example of Product Competition is Microsoft, as they released their Xbox One just one month before the PS4 was released. They are in a similar price range, with the Xbox One selling for $750 and the PS4 selling for $650. Since the release of these gaming consoles last year, Sony and Microsoft have been neck in neck with sales volumes and profits, but it appears that overall Son has come out on top, with 7 Million units sold by March 2014 compared to the 6 Million sold by Microsoft. Another case of product competition is Samsung. Both Samsung and Sony produce innovative technology in the form of video solutions and televisions. Samsung’s strategy however, is to go for the  higher income consumers, while Sony targets the middle class. Sony has many competitors, but it handles them very well. Macro environmental Analysis: Political: A political factor that affects Sony is government law, and more specifically, minimum wage. This increases almost every year and causes Sony’s costs to increase. Sony also needs to take into account some of the substances they use to create their products. There are a couple of class 1 substances and several class 3 ones. The government in most countries have very strict laws about how to dispose the wastes. To comply with certain standards of operation, Sony bases its disposal of dangerous substances around the Japan’s pollutant Release and Transfer Register (Sony Corporation, 2014). Environmental: Despite being a large cooperation, Sony is very conscious of effects to the natural environment. The company Technological: Sony always tries to be at the front of technological change. This can be seen with their attempts to reduce the amount of resources in their products, epically the VAIO laptops. They recycle all of their wastes and their inputs largely come from recycled materials. Social: The social macro environment refers to how they relate to societal culture. This includes their employee and customer relations. In terms of employees, Sony has proven that they care about their staff, by providing them with numerous benefits such as health care. (Singh, 2010). Technological: This macro environmental factor can only be seen as an opportunity for Sony, as they are constantly creating new technological solutions and try to stay ahead of the curve. The company is often the one creating the newest technology, like in the case of the Walkman. (Sony Corporation, 2014). TOWS ANALYSIS: Threats: The main threat Sony faces is price competition from every angle of the market. The company is competing with Microsoft in the computer and gaming  consoles product area, then with Panasonic in the television and music department and with LG’s communications products. A second threat Sony faces relates to most of its production being in Japan. The company is susceptible to a fluctuating currency rate. For example the Japanese Yen has been steadily rising against both the US dollar and the Euro since November 2013 and experienced a 5% increase against the US dollar in December 2013. (OANDA, 2014). This made Sony’s imports to these countries from Japan seem relatively more expensive than products made locally. Another threat Sony faces is one relating to the specific product being discussed in this report. Recently the PS4 network was hacked, allowing users’ credit card details and other private information to be taken. (MacManus, 2012). Being vulnerable to attac ks from hackers is a very big threat for the Sony Corporation. Opportunities: The Sony brand has been given many opportunities. One of these is that Blu-ray is become increasingly more popular, which gives Sony the opportunity to make these players as cheaply and efficiently as they can. A second opportunity is their partnership with the big gaming franchise Fifa. This enhances Sony’s corporate value. Weaknesses: One weakness of the Sony Corporation is its location. Almost its entire manufacturing takes place in Japan, which means it is very far away from 60% of its other consumers. A second weakness is that the company’s revenue appears to be decreasing over the past several years, with revenues falling constantly by just under 20%. (Sony Global, 2012). Strengths: One strength of the Sony brand is that its name is very well established and is internationally known as a household brand name when it comes to technology. These deep roots allowed it to take 29th place at the InterBrands in 2009, (InterBrand, 2009) which means that comes to the mind of a potential consumer before a company competing for brand recognition. A second strength is that it is an internationally recognized company, with almost products and services available in almost 200 countries throughout the world. For example, Sony receives revenue from all over the world, for example, in the 2012 financial year the company received 18% of revenues  from the United States, 14% from Europe, 42% from Japan and 25% from other countries. (Sony Global, 2012). This example of market diversification is a strength to Sony’s cooperate strategy because it minimizes and even offsets impacts of adverse macro conditions (e.g. economical) that may occur in one region of operation. TARGET MARKETS: Sony’s overall target market is very broad. They aim their products at upper middle class people in developed countries. These people earn an average salary and Sony prices their products accordingly. The specific product I am researching, the PS4, has a slight more specific target market. This product is aimed at the younger generations, people under 30. Their marketing was directed towards â€Å"gamers in every sense of the word† (Placeholder2). RECOMMENDATIONS: One recommendation I would make to the Sony Corporation is to consider market development, where they sell their lower budget products in places like India. For example, Samsung sells their cheaper headsets in India because there is a high demand. If Sony did this they would increase their market share and gain a whole new chuck of consumers. BIBLIOGRAPHY Company Profile for Sony Corporation. (2011). Retrieved from in.reuters: http://in.reuters.com/finance/stocks/companyProfile?symbol=SNE.N InterBrand. (2009). InterBrands 2009. Retrieved from InterBrand: http://www.interbrand.com/en/ Joseph, S. (2013, November 18). Sony to Switch PS4 Marketing from low key to high impact. Retrieved from Marketing Week: http://www.marketingweek.co.uk/news/sony-to-switch-ps4-marketing-from-low-key-to-high-impact-in-2014/4008590.article MacManus, C. (2012, October 24). Sony’s PlayStation network hack. Retrieved from cnet.com: http://www.cnet.com/news/sonys-playstation-3-experiences-its-biggest-hack-yet/ n4g. (2014, March 28). PS4 reaches 7 million worldwide. Retrieved from n4g: http://n4g.com/news/1483878/ps4-reaches-7-million-worldwide-as-infamous-second-son-sells-a-million-at-launch OANDA. (2014). Historical Exchange Rates. Retrieved from OANDA: http://www.oanda.com/currency/historical-rates/ Plafke, J. (2013, November 28). PS4 sale make more pr ofit for AMD than Sony. Retrieved from geek.com:

The Special Economic Zone Act of 1995: How Special Is It?

Cabatos 1 Lawdemhar T. Cabatos Ms. Louyzza Maria Victoria H. Vasquez English 10 21 March 2013 The Special Economic Zone Act of 1995: How Special Is It? Approved on February 24, 1995, the Special Economic Zone Act of 1995, the â€Å"act providing for the legal framework and mechanisms for the creation, operation, administration, and coordination of special economic zones in the Philippines, creating for this purpose, the Philippine Economic Zone Authority (PEZA), and for other purposes,† took effect on the very day President Fidel Valdez Ramos imprinted his signature on the bill (â€Å"Republic Act No. 7916).It is the government? s declared policy to materialize state policies and provisions of the 1987 Philippine Constitution. Section 20, Article II of the 1987 Constitution states, â€Å"The State recognizes the indispensable role of the private sector, encourages private enterprise, and provides incentives to needed investments† and Section 12 of Article XII declares that â€Å"The State shall promote the preferential use of Filipino labor, domestic materials and locally produced goods, and adopt measures that help make them competitive,† (â€Å"The 1987 Constitution of the Republic of the Philippines†). By virtue of Republic Act No. 916, the Philippine government hopes to fulfill the mandates of its constitution. Before we deal on how special Republic Act No. 7916 really is, what are special economic zones (SEZs)? Defined in Republic Act No. 7916, Special Economic Zones (SEZs) or ECOZONES are â€Å"selected areas with highly developed or which have the potential to be Cabatos 2 developed into agro-industrial, industrial, tourist/recreational, commercial, banking, investment and financial centers. An ECOZONE may contain any or all of the following: industrial estates (IEs), export processing zones (EPZs), free trade zones, and tourist/recreational centers. The law defines an industrial estate (IE) as â€Å"a tract of land subdivi ded and developed according to a comprehensive plan under a unified continuous management and with provisions for basic infrastructure and utilities, with or without pre-built standard factory buildings and community facilities for the use of the community of industries. † An export processing zone (EPZ) is â€Å"a specialized industrial estate located physically and/or administratively outside customs territory, predominantly oriented to export production. A free trade zone is â€Å"an isolated policed area adjacent to a port of entry (as a seaport) and/or airport where imported goods may be unloaded for immediate transshipment or stored, repacked, sorted, mixed, or otherwise manipulated without being subject to import duties† (â€Å"Republic Act No. 7916†). For years, industrialization has been centered in key cities – the National Capital Region for Luzon, Cebu for Visayas and Davao and Cagayan de Oro for Mindanao – leaving other regions trailin g behind the Philippine industrialization scheme.Thus, special economic zones, as stated in the objectives of the law, are created to promote rural industrialization by transforming selected areas in the country into highly developed industrial, commercial and financial centers thereby promoting flow of both foreign and local investors and generating employment opportunities for the area? s labor force and ultimately supporting the government? s effort to reduce unemployment (â€Å"Republic Act No. 7916†). Economic zones are also thought to promote balanced growth by providing jobs especially to rural areas.Employment generation by special economic zones, in theory, bridges the poverty gap among social classes and balances the regional income inequality among regions (Clarete and Veron). Cabatos 3 To promote the flow of local and foreign investors into special economic zones, the law provides special incentives to enterprises located in special economic zones, including exemp tions from taxes under the National Internal Revenue Code. The law states that no taxes, local or national, shall be imposed on business enterprises operating within the ECOZONES.Instead, five percent (5%) of the gross income within the ECOZONE shall be remitted to the national government. Incentives are also given to enterprises located in export processing zones (EPZs) and free trade zones. Special permits for the importation of capital equipment and raw materials that are not subject to duties, taxes and other import restrictions are given to these businesses (â€Å"Republic Act No. 7916†). Through giving prospective investors tax incentives, the government aims to reel in foreign investors and urge local investors to establish businesses in special economic zones.Prior to the establishment of special economic zones in the Philippines, other Asian countries have already created special economic zones with the goal of attracting foreign direct investment, easing extensive u nemployment, supporting a wider economic improvement policy, and as experimental laboratories and test economies for the application of new policies and approaches (Farole and Akinci). Studies have been conducted in recent years to look into the cost-to-benefit ratio and economic and social impacts of policies enacted for the creation of special economic zones in these countries.In China, for example, the Third Plenum of the 11th Congress of the Chinese Communist Party adopted the Open Door Policy in 1978 and in 1980, four municipalities in two provinces were designated as special economic zones, opening China to global contact and influences. Almost immediately, the four special economic zones accounted for 59. 8% of the total Foreign Direct Investment (FDI) in China. Since then, the SEZs continued to result in high rates of Cabatos 4 economic growth in China (Yeung, Lee and Kee).Analysis on the economic statistics of Chinese municipalities from 1978 to 2007 showed how special econ omic zones benefit the economy of China. Special economic zones increase per capita municipal foreign direct investment by 58% in foreign-invested and export-oriented industrial enterprises. Further analysis on the statistics also showed that the special economic zones increased municipal foreign owned capital stock while keeping the domestic capital and investment at a competitive level.Special economic zones also bring more advanced technology and increased total factor productivity by 0. 6% (Wang). Despite the economic benefits special economic zones have brought to China, several cases have turned up showing unsuccessful implementation of special economic zones in several countries. Quite a number of zones have become „white elephants? , zones that resulted in an industry taking advantage of tax breaks and incentives but are unable to generate substantial employment or export returns (Farole and Akinci).Similar to the SEZs, Industrial Development Zones (IDZs) have been est ablished in South Africa. However, unlike the impressive performance of special economic zones in other countries which transformed their economies into tiger economies, IDZs in South Africa have failed to sufficiently attract foreign investments or compete internationally (Altbeker, McKeown and Bernstein). In India, the designation of special economic zones has generated and constantly increased employment in regions where special economic zones are established. Figures may seem large, but when employment enerated by special economic zones in India is analyzed on a national level, special economic zones in India accounted for only less than one percent (1%) of the total manufacturing employment since their establishment in 1966 (Aggarwal). Cabatos 5 In the Philippines, special economic zones have already been established even before the Special Economic Zone Act of 1995 became a law. It was in 1923 that the Chamber of Commerce of the Philippines first conceptualized the creation of export processing zones or special economic zones.By 1967 the first export processing zone, the Bataan Export Processing Zone (BEPZ) was established by virtue of Presidential Decree No. 66 of then-President Ferdinand Marcos. Since then, several others have been established including two of the country? s major special economic zones – the Clark Special Economic Zone and the Subic Bay Freeport Zone (Mallari and Padilla). The Special Economic Zone Act of 1995 was the government? s response to the call of rural industrialization of the 1993-1998 Medium Term Philippine Development Plan.In pursuit for the aim of dispersing the industrialization scheme outside the National Capital Region, the government developed special economic zones through its Philippines 2000 program (Mallari and Padilla). With the SEZs? goal of promoting the flow of investments and generation of employment, studies have been conducted focusing on three of the major special economic zones in the country, the Bataan Export Processing Zone (BEPZ), the Clark Special Economic Zone (CSEZ) and the Subic Bay Freeport Zone, to look into the benefits and drawbacks of creating these special economic zones to Philippine economy and society.Looking into the working conditions of the Bataan Export Processing Zone, survey results have shown that majority of the labor force was composed of female workers, accounting for seventy-four percent (74%) of the total workforce, 67% of which are young or are 24 years old and below. Moreover, workers have been found to be well-educated relative to the job they have been hired for in the Bataan Export Processing Zone. Sixty percent (60%) had finished high school education and 16% pursued a post-secondary education (Mallari and Padilla). Cabatos 6 Significant difference in the wage of male and female workers was lso observed. Female workers were given a lower basic wage relative to that of male workers. Furthermore, one-third of the employees were paid below the minimum wage for the Bataan region. Despite the uneven and insufficient wages of workers, laborers sill work six days per week. A quarter of the labor force worked for 60 hours and 5% worked for more than 70 hours per week, where 46% worked overtime. The study reported that the working hours of workers per week in the Bataan Export Processing Zone were greater than the standard working hours of 8 hours per day and 48 hours per week (Mallari and Padilla).In conclusion, the Bataan Export Processing Zone was observed to have failed in creating sufficient opportunities of employment for the labor force in Mariveles, Bataan because of the limited capacity of enterprises to absorb the ever-increasing supply of labor in the area. The BEPZ, despite being momentarily able to generate adequate employment opportunities, has not catalyzed the growth of other economic activities in the region (Mallari and Padilla). The Clark Special Economic Zone (CSEZ) and the Subic Bay Freeport Zone were creat ed by virtue of Republic Act No. 227, otherwise known as the Bases Conversion and Development Act of 1992. The act aimed to convert Clark and Subic U. S. military bases, together with their extensions and substations, into productive civilian and economic use of lands through the establishment of special economic zones (â€Å"Republic Act No. 7227). Similar to the performance of the Bataan Export Processing Zone, the Clark Special Economic Zone, despite having been able to continuously expand employment opportunities in Pampanga and increased the value of exports, has not proven to have generated substantial employment.The thousands of job opportunities provided for the labor supply in Pampanga is not significant in proportion with total employment of Pampanga (Mallari and Padilla). Cabatos 7 A study on the decisive factors in establishing enterprises in Subic concludes that investors opt to create businesses in Subic because of competitively-priced raw materials and the abundance of skilled and literate labor force (Go and Tatad). Add the incentives given to these enterprises and you get a multi-million dollar business enterprise booming in profit while compromising the benefits and quality of their labor force.How special then is the Special Economic Zone Act of 1995 and its SEZs? We recall that the goal for the enactment of this law and the creation of special economic zones is to take the Philippine industrialization scheme outside of Metro Manila, promote rural industrialization and the spur of economic activity in less urbanized regions, generate employment and ease the regional income inequality and the poverty gap among social classes. However, there seems to be a mishap, not on the law but on the implementation of the law.In policy, special economic zones promote balanced growth by spreading the industrialization in rural regions and SEZs are indisputably effective in promoting foreign and local investments in areas where they are located. Although S EZs have been established outside the National Capital Region, it is evident that a large number of these SEZs, especially the largest and most dynamic ones have been established in areas proximate to NCR and still leaving behind Visayas and Mindanao in the economic progress of Luzon.There have been improvements in the national regional income inequality but are largely due to changes in inequality between top ranking regions in Luzon (Clarete and Veron). Just how special is it then? Cabatos 8 China and other Asian countries have done it. Why haven? t we? Is it because of the law? No. It is because of the poor system that we have, a system driven by money and stained by corruption. And unless we start the change to a cleaner, more efficient and a better system, „special? would only be in the name of Republic Act No. 7916, not on Philippine society. Cabatos 9 Works Cited Aggarwal, Aradhna. Impact of Special Economic Zones on Employment, Poverty and Human Development. † Wo rking Paper. Indian Council for Reserch on International Economic Relations. May 2007. Web. 15 March 2013 Alejandro, Ethel P. and Roselie B. Tubeo. Clark Special Economic Zone: An Assessment of Costs and Benefits. Quezon City: University of the Philippines Diliman – School of Economics, October 1998. Print. Altbeker, Antony, Katie McKeown and Ann Bernstein. â€Å"Special Economic Zones: Lessons for South Africa from international evidence and local. † Centre for Development and Enterprise Round Table.Johannesburg, South Africa: The Centre for Development and Enterprise, June 2012. Web. 15 March 2013 Anderson, Eric Moltzau. Economic Implications of Clark and Subic. Quezon City: University of the Philippines Diliman – School of Economics, September 1996. Print. Beltran, Barbara and Ma. Lumen B. Isleta. The Establishment of Industrial Estates in the Philippines: an Inquiry into the Impact of Bataan Export Processing Zone on the Philippine Economy. Quezon City: Univ ersity of the Philippines Diliman – School of Economics, 18 March 1981. Print. Clarete, Kenneth Jordan M. nd Alvin F. Veron. Economic Zones and the Regional Income Inequality in the Philippines. Quezon City: University of the Philippines Diliman School of Economics, April 2009. Print. Cabatos 10 Farole, Thomas and Gokhan Akinci. Special Economic Zones: Progress, Emerging Challenges and Future Directions. Washington DC: The World Bank. 2011. Web. 16 March 2013 Go, Marie Fleurdeliz Uy and Maria Raissa Cantero Tatad. A Case Study on Foreign Investment in Philippine Special Economic Zones: The Analysis of the Factors Significant to Foreign Firms Investing in the Subic Bay Freeport Zone.Quezon City: University of the Philippines Diliman – School of Economics, March 1995. Print. Inciong, Leslie M. and Ma. Joy Kathleen U. Rabago. An Evaluation of the Economic Performance of Two Hybrid Ecozones: Subic Bay Freeport and Calabarzon Growth Network. Quezon City: University of the P hilippines Diliman – School of Economics, 16 October 1998. Print. Mallari, Christine Mae G. and Mary Prudence H. Padilla. Employment Generation and Working Condition at Clark Special Economic Zone. Quezon City: University of the Philippines Diliman – School of Economics, 2000. Print. â€Å"Republic Act No. 7227. † 13 March 1992.Philippine Bases Conversion and Development Authority. 20 March 2013. Web. 20 March 2013 â€Å"Republic Act No. 7916. † 24 February 1995. Official Gazette. Web. 11 March 2013. â€Å"The 1987 Constitution of the Republic of the Philippines . † 11 February 1987. Official Gazette. Web. 11 March 2013 Cabatos 11 Wang, Jin. â€Å"The Economic Impact of Special Economic Zones: Evidence from Chinese Municipalities. † Job Market Paper. London School of Economics. November 2009. Web. 13 March 2013 Yeung, Yue-man, Joanna Lee and Gordon Kee. China's Special Economic Zones at 30. The Chinese University of Hong Kong. 2009. Web. 19 March 2013.