Configurations of Organizational Effectiveness and Efficiency

Question: Discuss about the Configurations of Organizational Effectiveness and Efficiency. Answer: Introduction Planning events is a sensitize process which always involves a consideration of various factors. Each of these factors deserves a careful consideration in order to enhance the success of the event (Allen, 2005). The strategies employed during the planning session largely depend on the nature of the event. This is because the nature of an event leads to a variation in time usage, number of audience, type of meals and accommodation just to mention but few. For instance, when planning for a conference, it is important to factor in the aspect of time and hence allocate the events within the specific time brackets. The other important elements in this case may include; meals, speakers and accommodation. For one reason or another, the strategic plan laid for an event, after being reviewed, may not prove effective enough for the achievement of the specific objectives, it therefore becomes a crucial step to review the plan and make the necessary adjustments (Berridge, 2006). This paper compr ises a report which details the follow up process of a conference. The report shall also include recommendations on the areas that could be adjusted in future and hence improve the effectiveness and quality of the conference in terms of meeting the stated objectives. Details of Changes to the conference program As highlighted by Van der Wagen (2006), it is always important to consider the intended diverse audience during planning. As a result, a good plan ought to be one which adequately addresses the needs of the participants in terms of meals, health aspects, accommodation and access to other requirements (Silvers, 2007). From the review of the conference, it could be noted that some of the participants were not all satisfied with the dietary provisions during the conference. Some of the meals served did not augur well with the participants who were either allergic to them or could be exposed to health complications if they took the foods. Apart from food allergies, some of the participants had various disabilities. Such conditions confine an individual to embrace a particular feeding habit. The nature of catering during the conference took a general trend where food was served on the assumption that all the individuals present were on the same level hence could do well with any of the me als served. By overlooking this crucial need, some of the participants stayed hungry or had to incur extra costs by buying their own meals from alternative venues. Consequently, the conference plan was adjusted so that an allergy free menu is included when it comes to fulfilling the participants dietary requirements (Ridley, 2008). In addition to the main course meals, alternative cuisines ought to be availed to the participants instead of all being confined to one meal course. This idea would provide a liberal environment in which the participants are treated to a variety of options (Getz, 2007). The conference program had a complete detail of each of the sessions and the time allocated for each. The issue of time management never brought much complications but the review reveals a slight imbalance in the durations accorded to some of the sessions. For instance, while some sessions were given little time, others were over timed, this brought in an element of tiredness among the participants. During planning, it would be important to review the contents of each session in order to deduce their magnitude in terms of the ability to fulfill the conferences main theme (Goldblatt, 2010). More theoretical ideas, discussions and lectures ought to happen in the morning when the participants are fresh and relatively energetic. On the other hand, the later afternoon activities ought to involve interaction session instead of the lecture method. This is because later in the day, the participants looked more tired and indicated low levels of concentration. The other suggested adjustment in this case would be making the afternoon sessions shorter and the morning ones long enough. This would enhance the audiences reception to the message due to variations in concentration levels at different times of the day. Furthermore, the location of the conference was considerably ok. The place is well ventilated and fitted with the necessary machines which enable a balance in the environmental conditions (Silvers, 2003). The rooms remain warm enough on a cold rainy day while when it is hot, the fitted fans enable a cooler environment. However, some of the participants had to spend a lot on transport in order to reach the venue. It is therefore important to consider the participants travel needs by noting the distance they have to cover to reach the event venue (Harper, 2009). The location should not only be accessible but also central enough to allow participants reach with ease. Lastly, the aspect of speaker cancellation might lead to a compromise on the quality of delivery to t he participants (Shone and Parry, 2001). It would be advisable, during planning, to maintain a close touch with the speaker to continuously confirm their ability for the event. This step allows the planner to have a stand by alternative which avoid the last minute rushes in case the designated speaker is suddenly unavailable. Discussions of results of the evaluation survey In order to deduce the feedbacks of the participants, the audience was subjected to an evaluation survey. The survey comprised simple open ended questions which the interviewees could easily respond to and their opinions derived from these results. The survey question tested the participants responses on factors such as time management, speaker engagement, and helpfulness of the content as well as the general organization of the content. The graph below summarizes the outcome of the evaluation survey: From the graph above, we can deduce that the participants level of satisfaction towards the overall organization of the conference was high. The participants noted that the contents discussed during the conference did not only expose them in terms of career but also enhanced their knowledge of other important things in life as individuals. The results also indicate that the conference session played a crucial role in ensuring that the participants needs were adequately addressed. As much as these needs might not have been met wholesomely, they were satisfied with the much that was done. The survey results equally indicate that the conference instructors were effective during their deliveries (Johnston and Clark, 2008). Through effective communication tools and appropriate team building activities, the sessions were not only educative but also quite entertaining. From the survey, it can also be deduced that the participants highly rated the quality of the facilities used at the confer ence. For instance, the rooms were spacious and well ventilated which enabled a conducive environment for the conference activities (Robinson, Wale and Dickson, 2010). In terms of the length of the conference and the ratings there in, the survey results show an average rating. This could be decoded to show that time was not adequately managed during the conference. The speaker engagement during the sessions is also highly rated as shown by the survey results. This implies that the speaker ensured the involvement of the participants during the sessions. According to Mondy and Wayne (2014), proper engagement of the audience increases their level of understanding of the content. When they are practically involved in the process of content delivery, they are more likely to grasp the ideas. This reveals that the conference objectives were adequately outlined both to the speakers as well as the participants. As a result, each of the activities carried out were aimed at achieving the state d objectives. The approach therefore played a crucial role in ensuring that the quality of delivery was good with no inclusion of irrelevant details. Consequently, most participants left the conference more exposed and trained on various career aspects.On the other hand, the response of some of the participants when asked whether they would attend another conference of the same kind indicated a relatively low rating in comparison to other categories. This could be attributed to a few challenges noted during the conference which could be adjusted to make the next event better. For instance, the menu did not factor in individual needs as some could not eat due to allergies. In addition, there was no alternative cuisine set aside for those with allergies. At the same time, participants noted that some of the sessions were not time managed appropriately. This led to lengthy session which could affect the quality of reception. Amended Budget During then planning sessions, a prior visit to the venue was made in order to note their rates and prices in line with the goods and services offered at the place. With the basic costs in mind, the budget was made such that the allocated amounts were slightly above the prices indicated by the hosting hotel. By working with a budget which was above the stated prices, it was possible to make adjustments without incurring extra costs. In line with dietary requirements, the amount allocation is likely to vary for future events. The initial budget contained no provisions for alternative cuisines especially for those individuals with food allergies and other health complications. As a result, the amount allocated for foods and drinks could increase by about $5000 dollars. However, due to the fact that there are no any unexpected or additional costs to the final budget, the other portion of the budget shall remain unadjusted. Instead of including additional costs, the extra amounts placed for other elements within the budget could be diverted to cater for the additional cost on foods and drinks. This ways the budget would still involve the same value used in the initial event. Conclusion The success of a conference largely depends on the nature and effectiveness of the planning stage (Monroe and Kates, 2005). Good planning is a recipe for good outcomes during events. On the other hand, poor planning leads to failures and challenges. One of the core factors when planning is the individual needs of the participants in terms of security, comfort, dietary requirements as well as the health conditions (Norman, 2013). With an in-depth knowledge of the type of participants expected for a conference, it becomes possible to put in place the right menus which would accommodate the varying preferences. In addition, planners ought to carefully allocate time to the various sessions. This would play a crucial role in enhancing the quality of discussions, content delivery as well as participants concentration. Finally, by noting the challenges experienced during an event, it becomes possible to identify the areas in need of adjustments in order to make future events more successful (Raj, Walters and Rashid, 2008). Recommendations In order to ensure the success of future conferences, the report outlines the following recommendations for improvement: The conference dates ought to be changed to fall either in August or in September when schools are closed. There is also the Fathers Day and School holiday during this period. Having the function at this time would involve the use of less money since the company could use a function center in Sydney which is cheaper compared to the hotel expenses. The planning ought to involve the use of local business where the participant will not need to be accommodated at the conference center but can drive home after sessions and resume the next day. This strategy would minimize the costs associated with accommodation expenses which were quite high at the place. The planning ought to take into consideration the participants needs in terms of diet and health needs. The menus included in the conferences meal plans should comprise a variety of foods. This way, those individuals with specific feeding habits in relation to their health status can have appropriate alternatives during meals. There is need to observed proper time management as this would go a long way in enhancing the quality of content delivery. The sessions should neither be too long nor too short but balanced depending on the type and magnitude of the content. When too long, the concentration levels of the participants are likely to be lowered as individuals naturally grow tired after long engagements. The speakers ought to effectively engage the audience by initiating open forums and other interactive sessions. This provides an easy environment in which the participants can readily grasp and internalize the contents. The location of the conference venue ought to be accessible and central enough. This would allow the participants and other involved individuals to easily reach the venue. The strategy would not only save on time but on the travel related costs. References Allen, J. (2005) Time Management for Event Planners. New York: Wiley. Berridge, G. (2006) Event Design and Experience. Oxford: Butterworth-Heinemann. Getz, D. (2007) Event Studies: Theory, Research and Policy for Planned Events. Oxford: Butterworth-Heinemann. Goldblatt, J. (2010) Special Events: A New Generation and the Next Frontier. New York: Wiley. Harper, S. (2009) Configurations of Organizational Effectiveness and Efficiency. The Academy of Management Journal, 36(6), pp. 13451361. Johnston, R. and Clark, G. (2008) Service Operations Management. London: Prentice Hall. Mondy, R. and Wayne, J. (2014) Management of Teams and Groups. Harlow, England: Pearson Education Limited. Monroe, J. and Kates, R. (2005) Art of the Event: Complete Guide to Designing and Decorating Special Events. New York: Wiley. Norman, T. (2013) Personnel training and development, Annual Review of Psychology, 22(1), pp. 565602. Raj, R., Walters, P., Rashid, T. (2008) Events Management: An Integrated and Practical Approach. London: Sage. Robinson, P., Wale, D., Dickson, G. (2010) Events Management. CABI: Wallingford Shone, A. and Parry, B. (2001) Successful Event Management. London: Continuum. Silvers, J. (2003) Professional Event Coordination. New York: Wiley. Silvers, J. (2007) Risk Management for Meetings and Events. Oxford: Butterworth-Heinemann. Ridley, J. (2008) Health and Safety in Brief. Oxford: Butterworth-Heinemann. Van der Wagen, L. (2006) Human Resource Management for Events: Managing the event workforce. Oxford: Butterworth-Heinemann.

King Richard 1 Essays - House Of Plantagenet, House Of Anjou

King Richard 1 My report is on Richard I, byname Richard the Lion-Hearted. He was born September 8, 1157 in Oxford, England. He died on April 6, 1199 in Chalus, England. His knightly manner and his prowess in the Third Crusade(1189-92) made him a popular king in his own time, as well as the hero of countless romantic legends. He has been viewed less kindly by more recent historians and scholars. Richard was the third son of Henry II and Eleanor of Aquitaine, and he was given the duchy of Aquitaine, his mother's inheritance, at the age of 11 and was enthroned as duke at Poitiers in 1172. Richard possessed precocious political and military ability, he won fame for his knightly prowess, and quickly learned how to control the turbulent aristocracy of Poitou and Gascony. Like all Henry II's legitimate sons, Richard had no filial piety, foresight, or sense of responsibility. He joined his brothers in the great rebellion(1173-74)against his father, who invaded Aquistaine twice before Richard submitted and received pardon. Thereafter, Richard was occupied with suppressing baronial revolts in his own duchy. His harshness infuriated the Gascons, who revolted in 1183 and called in the help of the ?Young King? Henry and his brother, Geoffrey of Brittany, in an effort to drive Richard from his duchy altogether. Alarmed at the threatened disintegration of his empire, Henry II brought the feudal host of his continental lands to Richard's aid, but the younger Henry died suddenly(June 11, 1183)and the uprising collapsed. Richard was now heir to England, and to Normandy and Anjou, and his father wished him to yield Aquitaine to his youngest brother, John. But Richard, a true southerner, would not surrender the duchy in which he had grown up. Richard received Normandy on July 20, and the English throne on September 30. Richard, unlike Philip, had only one ambition, to lead the crusade prompted by Saladin's capture of Jerusalem in 1187. He had no conception of planning for the future of the English monarchy, and put up everything for sale to buy arms for the crusade. Yet he had not become king to preside over the dismemberment of the Angevin Empire. He broke with Philip and didn't neglect Angevin defenses on the Continent. Open war was averted only because Philip also took the cross. Richard dipped deep into his father's treasure and sold sheriffdoms and other offices. With all this, he raised a formidable fleet and an army, and in 1190 he departed for the Holy Land, traveling through Sicily. Richard found the Sicilians hostile, and took Messina by storm(October 4). To prevent the German Emperor Henry VI from ruling their country, the Sicilians had elected the native, Tancred of Lecce, who had imprisoned the late king's wife, Joan of England(Richard's sister), and denied her possession of her dower. By the Treaty of Messina, Richard obtained for Joan her release and her dower, acknowledged Tancred as king of Sicily, declared Arthur of Brittany(Richard's nephew)to be his own heir, and provided for Arthur to marry Tancred's daughter. This treaty infuriated the Germans, who were also taking part in the Third Crusade, and it incited Richard's brother, John, to treachery and rebellion. Richard joined the other crusaders at Acre on June 8, 1191, conquered Cyprus on his way there. While at Limassol in Cyprus, Richard married(May 12)Berengaria of Navarre. Acre fell in July 1191, and on September 7, Richard's brilliant victory at Arsuf put the crusaders in possession of Joppa. Twice Richard led his forces to within o few miles of Jerusalem. But the recapture of the city, which constituted the chief aim of the Third Crusade, eluded him. There were fierce quarrels among the French, German, and English contingents. Richard insulted Leopold V, duke of Austria, by tearing down his banner and quarreled with Philip Augustus, who returned to France after the fall of Acre. Richard's candidate for the crown of Jerusalem was his vassal, Guy de Lusignan, whom he supported against the German candidate, Conrad of Montferrat. It was rumored, unjustly, that Richard connived at Conrad's murder. After a year's unproductive skirmishing, Richard(September 1192)made a truce for three years with Saladin that permitted the crusaders to hold Acre and a thin coastal strip, and gave Christian pilgrims free access to the holy places. Richard sailed home by way of the Adriatic, because of French hostility, and a storm, drove his ship ashore near Venice. Because of the enmity of Duke Leopold, he disguised himself only to

What is the meaning of Big Government

What is the meaning of Big Government Free Online Research Papers Say what you will about our government, but arguably, there is no greater success story. We take many of the benefits of living in the United States of America for granted. Essentially, government mandates are proposed to ensure the safety of the citizenry. These are just a few of the more widely known programs: The Clean Air and Water programs, Occupational safety (OSHA), Drug and Food safety (FDA), Trade regulation (FTC), Banking Insurance (FICA), National Defense, National Weather Service, Employment Benefits , Retirement Benefits (SSI), Nutritional programs for needy people worldwide, Student financial Aid, National Parks and Recreation, Infrastructure, Scientific Research Funding, and Federal Investigations (FBI, CIA). Most programs are successful in their mission, providing a safety net to society. Some programs are not so successful, like the No Child Left Behind Act. Some argue our government is too large. Which programs should we do without? If government payrolls are cut who should lose their job? Where does that job go? If the job goes to the private sector isn’t it possible that job could be outsourced? It would be interesting to have someone from India collect your Federal Income Taxes over the phone. A person with a government job normally has a secure position, earns a good living wage to raise their family, and benefits if they get sick. On one hand; the â€Å"Conservative Right†, closely allied with the Republican Party, tout fiscal responsibility, religious principles, individual rights, and generosity toward industry. On the other hand, the â€Å"Liberal† Democratic Party doctrine touts that people be treated as equal in all arenas: politically, economically, and socially. It advocates the removal of economic inequalities among people. The Republican party normally refers to Democrats as being Big Government, Tax and Spend Liberals. The Republican criticism of Democratic governance is that the Democrats expound a government which has grown too large, corrupt or inefficient; or a government that oversteps its boundaries into public policy. Democrats counter that Big Business is unnecessarily involved in special legislation. Some argue that Big Government may not be the problem. The real problem may be government officials, from either party, who are courted by special interest groups to support deregulatory legislation; in exchange for campaign contributions. They infiltrate government programs and subvert the public interest. Below are some recent examples of big businesses who have received their favors at our expense: 1. Exxon Mobil made billions in profits, and yet paid not one dime in federal income taxes in 2009. 2. The 2005 energy bill had a little known provision, commonly called the Halliburton Loophole, which exempted natural gas drilling from the Clean Water Act. The result? Water so contaminated that you can light it on fire. This is called â€Å"Fracking.† 3. Massey Energy was cited more than 2400 times for safety violations in its mines, but chose not to fix potentially lethal problems because low penalties meant it was cheaper to simply keep paying the fines. This spring, 29 miners were killed in an underground explosion at a Massey mine in West Virginia. 4. Michael Taylor was the FDA official who approved the use of Monsantos Bovine Growth Hormone in dairy cows (even though its banned in most countries and linked to cancer). After approving it, he left the FDA- to work for Monsanto. Until last year, when he moved back to the government- as President Obamas Food Safety Czar. No joke. 5. Internal Toyota documents outline how the company was successful in limiting regulators actions in the recalls last year- saving hundreds of millions while the death toll continued to climb. 6. GE and its lobbyists- including 33 former government employees- have successfully lobbied Congress to override Defense Department requests to cancel a GE contract to work on a new engine for the Joint Strike Fighter jet. GE will need $2.9 billion to finish the project. 7. Top executives at 9 big banks including Citibank, Bank of America, Goldman Sachs, and Morgan Stanley paid themselves over $20 billion in bonuses just weeks after taxpayers bailed them out to the tune of $700 billion . 8. During the waning days of the Bush administration, officials responded to a long-term lobbying campaign by pre-empting product liability lawsuits for dozens of industries. They bypassed Congress entirely and rewrote rules ranging from seatbelt manufacturing regulations to prescription drug safety. 9. Sunscreen manufacturers including Johnson Johnson and Schering-Plough, in the interest of profits, are opposing an FDA proposal requiring full reporting on sunscreen labels. The New York Times just confirmed that current SPF ratings dont even measure sun rays that cause cancer. 10. BP- a company with a record of 760 drilling safety and environmental violations- was granted safety waivers in order to operate the deepwater drilling rig that ultimately created the worst environmental disaster in US history. A good solution is to be an activist not a pacifist, lobby for more transparency. Campaign reform has been talked about for years; without legislation in sight. The people may not have the money the special interests have; but we have all the strength we need in numbers! Instead of propagating confusion with stereotypical words (Big Government); we can conceptualize the facts and the nature of the arguments by using plain language that everyone understands. Legislation the population must live by is certainly legislation the business community must adhere to, without exceptions. If the money and favors were taken away, the public interest would be at the heart of our government. Until then, think wisely about who you do business with; are they consumer and environmentally friendly? Should you use Bank of America , or your local credit union. Is WalMart good for everyone? If we make government once again, â€Å"for the good of the people,† think about what a place we c ould hand down to our children! Sources: 1. BPs latest plan succeeding, but may make spill worse, Newsweek, June 2, 2010. moveon.org/r?r=88880id=21637-17633241-fpbl2Zxt=5 2. GE, Exxon Paid No U.S. Income Taxes in 2009, ABC News, April 6, 2010 moveon.org/r?r=89262id=id=21637-17633241-fpbl2Zxt=6 3. Why is Dick Cheney Silent on the Oil Spill? Newsweek, June 10, 2010 moveon.org/r?r=89263id=21637-17633241-fpbl2Zxt=7 4. Other Massey Mines Showed A Pattern Of Violations, NPR, April 13, 2010 moveon.org/r?r=89264id=21637-17633241-fpbl2Zxt=8 5. Monsantos man Taylor returns to FDA in food-czar role, Grist, July 8, 2009 grist.org/article/2009-07-08-monsanto-FDA-taylor/ 6. Toyota tried to cut costs on recalls, Los Angeles Times, February 22, 2010 moveon.org/r?r=89265id=21637-17633241-fpbl2Zxt=9 7. GE vice chairman openly challenges Gates over F-35 fighter jet engine, The Hill, June 17, 2010 moveon.org/r?r=89266id=21637-17633241-fpbl2Zxt=10 8. Bankers Reaped Lavish Bonuses During Bailouts, The New York Times, July 30, 2009 9. Bush Rule Changes Curtail Rights of States, Consumers, Wall Street Journal, October 15, 2008 moveon.org/r?r=89267id=21637-17633241-fpbl2Zxt=11 10. UVA Reform: Its Not PDQ, The New York Times, June 23, 2010 moveon.org/r?r=89268id=21637-17633241-fpbl2Zxt=12 11. BPs latest plan succeeding, but may make spill worse, Newsweek, June 2, 2010. moveon.org/r?r=88880id=21637-17633241-fpbl2Zxt=13 Research Papers on What is the meaning of "Big Government"Quebec and CanadaTwilight of the UAWPETSTEL analysis of IndiaThe Effects of Illegal ImmigrationNever Been Kicked Out of a Place This NiceInfluences of Socio-Economic Status of Married MalesRelationship between Media Coverage and Social andGenetic EngineeringAssess the importance of Nationalism 1815-1850 Europe19 Century Society: A Deeply Divided Era

What is the Sapir-Worf' Hypothesis How does Zizeks joke articulate Essay

What is the Sapir-Worf' Hypothesis How does Zizeks joke articulate this idea Can you provide examples from outside sources which also illustrate this idea - Essay Example The hypothesis’ seemingly simple characterization of our thought process in relation to culture and vice versa has been meet with various criticisms for the very same reason that it’s simplistic. Researchers developed two main frameworks that are embedded in the concept. These are (1) linguistic determinism and (2) linguistic relativism. These two primary views sparked debates among linguists, academicians and have even spread to other realms such as psychoanalysis and the like. The first idea espouses that the language you speak determines the way that you will interpret the world. It is essentially considered to be a form of determinism because many, if not all, cognitive processes are directly affected by the extent of language that we know or lack. In this sense, thought is highly dependent upon the kind of language one acquires. The second framework in Sapir-Whorf’s theory is an extension of the first proposition. But while the first is absolute by virtue of determinism, the second frame of thought takes the stand of relativism; hence called linguistic relativity. This could simple be understood as the ability of people who are speaking differently consequentially sees and interprets the world differently too. To further illustrate, a renowned joke had been circulated to exemplify the Sapir-Whorf’s theory. The joke goes like this: â€Å"A Czech worker is transferred to Siberia. He knows that when he will write letters from Siberia to his friends at home they will be read by the censors and so he tells his friends : "Lets establish a code: if a letter you receive from me is written in normal blue ink, its true; if it is written in red ink, its false." After a month, his friends receive a letter written in blue ink: "Everything is great here in Siberia: the shops are full, there is plenty of food, there are great

Ethics in the Healthcare Setting Essay Example | Topics and Well Written Essays - 500 words

Ethics in the Healthcare Setting - Essay Example Mr. Robinson is not wrong in administering the medication because the real intent of administering the medication is to relieve patient from immense pain, even though he is known to the fact that the medicine might speed the death of the patient. Patients believe death or assisted suicide is a treatment for controlling the symptom of pain, but health care professional do not need to perceive assisted suicide as an alternative, rather they can treat the health conditions experienced by patients through different ways (Abrahm, 2000, p.325). American Nurses Association states that nurses should look for ways to help relax the symptoms experienced by patients before death such as extreme pain although these methods of relieving can result in hastening of the death process of a patient. Therefore, Dr. Robinson should exercise the administration of the drug on Mr. Mills to help relax his pain even if his life has a threat to become shorter due to this activity (ANA, 1985, p.4). According to Judith Schwarz, health care practitioners such as physicians and nurses may take advantage of the double effect reasoning to save themselves from legal issues. Schwarz even stated that the use of morphine might be conducted with intention of assisting patients in suicide but during inquiry, practitioners state that they used the medicine with the intention of decreasing pain and not with the intention of assisting patients in committing suicide (Schwarz, 2007). According to the consequentialism, the most important aspect of any decision is the outcome of that decision (Duncan, 2010, p.46) . The theory further states that while conducting an act, an individual should have the intention of maximizing those outcomes that are morally important. For example if the aim of conducting an act is to maximize happiness, the use of morphine drug is correct, this is because the drug with maximize

Accounting for the IPhone Essay Example for Free

Accounting for the IPhone Essay 1. Compare the GAAP and Non-GAAP data and discuss their impact on the financial statements. In comparing data, when Apple reported its Q4 FY 2008 financial results on October 21, 2008, it reported both GAAP and Non-GAAP economic data. Under GAAP, Apple reported quarterly revenue of $7.9 billion and net profit of $1.1 billion. Under Non-GAAP, revenues amounted to $11.7 billion and net profit totaled $2.4 billion. The difference between GAAP and Non-GAAP revenues and net profit were $3.8 billion and $1.3 billion respectively. Needless to say, such a large difference will have a huge impact on the income statement and balance sheet. Both financial statements would be greatly understated. Apple reported both GAAP and Non-GAAP financial data because of this large difference and they felt that the GAAP data did not correctly portray Apples financial statements. 2. Which method best reflects the economic reality? I believe both GAAP and Non-GAAP accurately reflect Apples economic reality. Each method just simply presents Apples financial data in a different way. Under GAAP, revenue from iPhone is deferred and is recognized on a straight line basis over a 24 month period. This type of subscription accounting is required because Apple chose to give future, free software upgrades with the iPhone. GAAP requires this to prevent companies from trying to over-inflate revenues by increasing sales with the promise of a free incentive in the future then not delivering on the promise. See more: Sleep Deprivation Problem Solution Speech Essay Under GAAP, the huge increase in iPhone sales is represented in the deferred revenue accounts and the cash from operating activities on the statement of cash flows. Apples non-GAAP statements recognize revenue from iPhone sales immediately, instead of in a deferred account, and is represented by the increase in revenue and net profit. To investors, the non-GAAP statements are more impressive because of the large increase in revenue and net profit. However, the truth of the matter is that both methods present the same information but in different accounts and at different times.

A Comparison of Heart of Darkness and The Secret Agent Essay -- compar

A Comparison of Heart of Darkness and The Secret Agent      Ã‚  Ã‚   This essay consists of two separate parts but the intention is that both these parts will prove to be relevant from the point of view of what this essay sets out to study. The first part will present Joseph Conrad's life and some of his works and the latter part will consist of a comparison of two of Conrad's works, Heart of Darkness and The Secret Agent. In this essay I will begin from two assumptions, namely, that both the works mentioned above include clearly identifiable similarities in their narration, theme and method, and, that Conrad's own experiences and views have had great effect on both works.    The method of this essay is firstly to discuss Conrad's life and then to try to find out what kind of similarities and differences Heart of Darkness and The Secret Agent contain and also to try to discover how Conrad's own experiences relate to these works ( and his other works in general). I will also try to relate Conrad's works to some other writers' styles whenever I am capable of doing so despite of my poor knowledge of Conrad's contemporaries and despite of the fact that I was unable to get hold of such works as Conrad and His Contemporaries which surely would have been useful. My sources for carrying out this task are Conrad himself, his critics and my own opinions/interpretations of the two works by Conrad.       Joseph Conrad    In dealing with the life of Joseph Conrad I will focus on the period before he settled in England and started his actual writing career and so I will not present his life after his trip to the Congo and nor will I deal with how it affected him afterwards. I take this approach simply because in my opinio... ...r to be able to understand what is happening.    In conclusion, both The Secret Agent and Heart of Darkness are loosely based on reality; the former on a historical incident and the latter on Conrad's experiences of Congo. Both works have surprisingly much in common and, in my opinion, are also great works of art.    Works Cited    Conrad, Joseph. Heart of Darkness. 1902. New York: Dover Publications Inc., 1990.    Conrad, Joseph. The Secret Agent (1907)   New York: Dover Publications Inc., 1990.    Fleishman, Avrom. Condrad's Politics: Community and Anarchy in the Fiction of   Joseph Conrad. Baltimore, Maryland: The Johns Hopkins Press, 1967.    O'Prey, Paul. 'Introduction', 'Heart of Darkness'. (Harmondsworth: Penguin, 1983).    Warner, Oliver Joseph Conrad Longmans, Green and Co., London, New York, Toronto. 1950.