Friday, September 4, 2020

Management of Marketing Channels Assignment

The board Development Institute of Singapore in Tashkent Faculty of Business Marketing Management of Marketing Channels Assignment Name: Gafurov Nodirbek Batch#: B0900377 Table of Contents Executive Summary3 Introduction4 The Role of Supply Chain Management5 Flextronics Logistics Management7 Reverse Logistics9 Flextronics in Channel Management10 References:12 Executive Summary This task shows the most key business zones of the given, Flextronics International Ltd.It examines the center organizations of the organization as coordinations and flexibly chain that is abstract for the turn of events and business accomplishment of the organization. All discoveries of the organization models are picked up during entire investigation from a scope of dependable sources, for example, sites, course books, sound materials, and other reliable papers. Presentation The center motivation behind this announcement is to attract and to talk about the job of flexibly chain the executives is playing today and how the organization has promoted it and utilization of Flextronics’s innovation to put its self in coordinations management.Also it incorporates a legitimization of Flextronics utilization of converse coordinations and its connection to showcasing channel and finally close to home perspective on Flextronics’s job in Channel Management. The report will be sorted out as follows: Section 1: The job of Supply Chain Management Section 2: Flextronics’ Logistic Management Section 3: Reverse Logistics Section 4: Flextronics in Channel Management The Role of Supply Chain Management Business today is in an enormous scope environment.This condition powers partnerships, paying little mind to position or key market base, to pass judgment on the remainder of the world in their serious strategy examination. Association can't separate them from or avoid outside variables, for example, monetary patterns, serious circumstances or innovation development in different nations, if a portion of their rivals will be matches or are situated in those nations. Organizations are going genuinely worldwide with Supply-chain Management (SCM). An organization can develop an item in the United States, produce in India and sell in Europe.Companies have changed the manners by which they handle their activities and coordinations exercises. Changes in exchange, the expansion and advancement of transport foundations and the increment of rivalry have raised the significance of stream the executives to levels. Progression, Privatization and Globalization (LPG) of the economies and associations has fuelled the intensity among organization. Various issues have lead to the developing globalization of the world economy and thus the serious condition looked by the organization has changed drastically since the last decade.The drivers of globalization include: diminishing levies, improved transportation, correspondences and data innovation, worldwide assembling of items and acce ssibility of administrations across business sectors. These progressions have empowered the worldwide contenders to make the items and administrations accessible to clients around the world, and the outcomes have been a multiplication of decisions for purchasers and a requirement for the organizations to offer more noteworthy items and administration quality at lower costs so as to remain competitive.Changes in innovation and globalization of items and administrations have likewise brought about progressively powerful markets and more noteworthy vulnerability in client request. SCM instruments and methods are systems that can permit the organizations to react to these ecological changes. Subsequently the explanation with regards to why gracefully chain the board has gotten famous during the previous decade is the marvel of globalization. Expanded rivalry has made business search for center capabilities for upgraded performance.If a specific association in some nation has the center fitness for a specific item/segment/administration, it will get the business for that item/administration. This is called worldwide re-appropriating. A gracefully chain is characterized as a lot of at least three organizations straightforwardly connected by at least one of the upstream and downstream progressions of the items, administrations, funds and data from a source to a client. It comprises of the considerable number of stages included, straightforwardly or in a roundabout way, in satisfying a customer’s request. It incorporates the producer and providers, yet in addition transporters, stockrooms, retailers and clients themselves.Within an association, the flexibly chain incorporates all the capacities engaged with satisfying a client request. These capacities incorporate, however are not constrained to, new item improvement, advertising, tasks, appropriation, and fund and client care. Flextronics International Ltd. (Flextronics), joined in May 1990, is a universal pro vider of straightly coordinated complex structure and gadgets producing administrations (EMS) to unique gear makers (OEMs). The company structures, fabricates, ships and administrations for gadgets items for its buyers all through a system of administrations in 30 nations among four continents.Its set of customers comprise of Alcatel-Lucent, Applied Materials, Cisco Systems, Dell, Ericsson, Hewlett-Packard, Huawei, Johnson and Johnson, Lenovo, Microsoft, Research in Motion and Xerox. The administrations the Company presents over all the commercial centers it serves comprise of structure and building administrations, unique plan producing (ODM) administrations; parts structure and assembling, frameworks gathering and assembling, printed circuit board and adaptable circuit creation, coordinations and after deals administrations. In April 2012, it acquired Stellar Microelectronics. In June 2012, Tessera Technologies, Inc. s completely claimed auxiliary, Digital Optics Corporation (DOC) , bought certain benefits of Vista Point Technologies from the Company. As of March 31, 2011, the Company’s entire assembling ability was around 25. 1 million square feet. Flextronics works straightforwardly with driving assembling and circulation organizations and encourages them address their business challenges. From our work on working with key enterprises in shopper items, cutting edge and modern assembling, there are six key patterns prompting critical effect and change to flexibly chain structure and execution: Trend 1 †Demand planningTrend 2 †Globalization Trend 3 †Increased rivalry and cost pressures Trend 4 †Outsourcing Trend 5 †Shortened and increasingly complex item life cycles Trend 6 †Closer mix and joint effort with providers Moreover, our organization must face corporate difficulties that effect Supply Chain Management, for example, reengineering globalization and re-appropriating. For what reason is it so significant for the orga nization to get items to their clients rapidly? Quicker item accessibility is a vital aspect for expanding deals, says R. Michael Donovan of Natick (Mass. 2002), an administration advisor having some expertise in assembling and data frameworks. There's a generous benefit advantage for the additional time that you are in the market and your rival is not,† he says. â€Å"If you can be there first, you are probably going to get more requests and more piece of the pie. † The capacity to convey an item quicker additionally can represent the moment of truth a deal. â€Å"If two items seem, by all accounts, to be equivalent and one is quickly accessible and the other will be accessible in seven days, which would you pick? † Clearly, â€Å"Supply Chain Management has a significant task to carry out in moving products all the more rapidly to their goal. † Flextronics Logistics ManagementInitially, the flexibly anchor the board was alluded to the elements of coordin ations, transportation, buying and supplies. However, the development of the gracefully affix the executives has moved to concentrate on incorporation, perceivability, process duration decrease and smoothed out channels. The new reconciliation has an assortment of exercises that include: * Integrated Purchasing Strategy * Supplier Integration * Supply Base Management * Supply Chain Management Logistics exercises keep living since the mid 1900s. These stunts were first connected with the military as a part of war that relates to the development and the gracefully for armies.Military powers constantly used to utilize coordinations models to ensure the accessibility of the necessary material at the ideal spot and on opportune time. Coordinations is being utilized by the military even today. After 1950, gracefully chain the executives got a lift with the creation and assembling part getting most noteworthy consideration. The stock turned into the obligation of the advertising, bookkeepi ng and creation zones. Request preparing was a piece of bookkeeping and deals. Flexibly chain the board got one of the most impressive motors of business change. It is the one region where operational productivity can be gained.It diminishes associations expenses and upgrades client support. The development prompted an Internet-based application for Supply Chain Management. Inside a firm’s flexibly chain the executives, coordinations is the work required to move and topographically position stock. Thusly, coordinations is a subset of and happens inside the more extensive structure of a gracefully chain. Coordinations is the procedure that makes an incentive by timing and situating stock. Coordinations is the blend of a firm’s request the executives, stock, transportation, warehousing, materials dealing with, and bundling as incorporated all through an office network.Integrated coordinations serves to interface and synchronize the general gracefully chain as a consisten t procedure and is fundamental for compelling flexibly chain availability. While the reason for calculated work has remained basically the equivalent throughout the decades, the manner in which the work is performed proceeds to profoundly change. Flextronics Global Services is a provider of secondary selling gracefully chain coordinations administrations. Its arrangement of administrations serve customers working in the processing, client computerized, framework, mechanical, versatile and clinical markets.It gives various coordinations arrangements, including provider oversaw stock, inbound merchandise manag

Tuesday, August 25, 2020

Confucian essays

Confucian expositions The Confucian custom, which started during the Han tradition (202 BCE-220 CE) firmly focused on that the entirety of society, including the administration, could be run by the standards of the family. The family was the good and political model for all associations. The regularly utilized expression  ¡blood is thicker than waterâ ¡ remains constant in China. The organic bond among guardians and youngsters couldn't be coordinated by some other relationship. Ace Kâ ¡ung, the primary Confucius ace, perceived five central connections in the public arena. These connections are among state and resident; among father and child; among a couple; between senior sibling and more youthful sibling; and between companions. Of the five connections Chinese individuals set the most accentuation on the dad child relationship. This accentuation commended the possibility of obedient devotion. Dutiful devotion came to be the most impressive power to keep up the request for society. The family and obe dient devotion were the reason for all of Chinese society and government. This is delineated, in the Book of Filially through the perspectives on Master Kung. As indicated by Chinese custom, dutiful devotion was the essential obligation of all Chinese. Being a dutiful child implied total acquiescence to one's folks during their lifetime andas they developed oldertaking the most ideal consideration of them. After their demise the oldest child was required to perform ceremonial penances at their gravesite or in the tribal sanctuary. A child could likewise communicate his dedication to his folks by passing the Civil Service assessments, winning eminence for the entire family. Generally significant of every one of the, a child needed to ensure that the family line would be proceeded. Biting the dust without a child along these lines was one of the most noticeably awful offenses against the idea of dutiful devotion. On the off chance that a marriage stayed infertile, it was a child's obligation to take a subsequent spouse or embrace a youngster so as to proceed with the family. Since Chinese ladies turned out to be a piece of their better half' s family ... <!

Saturday, August 22, 2020

Business and Sustainability for Social Media - MyAssignmenthelp

Question: Examine aboutt theBusiness Ethics and Sustainabilityfor Social Media. Answer: Presentation The administration of the cutting edge business element will be decided by the activities taken over the span of working together and the effect on nature in which the business is working. Morals in business influences the choices that will be taken by the administration and the authority of such associations. Morals in business is worried about guaranteeing rehearses that will guarantee best practices that are manageable in the long haul. Accordingly business morals will eventually prompt practices that are acceptable and lawful yet without a legitimate commitment. The business morals will be firmly connected to the investors and their privileges, moral issues influencing workers, sway in the earth and duty underway and sourcing. This all encompassing way to deal with business combined with moral choices will prompt the business being run economically is a general perfect that requires an all inclusive code of morals for worldwide business (Leach 2012) and can be accomplished as obs erved from the UN Global Compact standards of working together. Is an all inclusive Code of Ethics for Global Business required and is it Possible? The response to the above inquiry will be replied by comprehensively fusing reactions from a few contextual analyses just as cross examining the use of speculations on moral business. The response to the inquiry is that there is a requirement for general codes of morals which are worldwide and can be accomplished by information dispersal and preparing just as setting least principles for working together. The UN Global Compact is one such perfect implicit rules which can be applied generally. The rules that support the UN Global Compact will likewise be utilized as a kind of perspective point regarding whether the moral business speculations upheld can be applied all around and the confinements that may emerge. The contextual analyses in thought are taken from the book by Crane and Matten and are from sections 3,6,7,8 and 9. The responses to the moral situation presented by the contextual investigations will be utilized as a thought to addressing the above inquiry. Foundation Theories There are two speculations that support the morals that are material to business morals. The principal hypothesis can be alluded to as illustrative and endeavors to give a portrayal of the ethical frameworks of a gathering of individuals or society. The enlightening hypothesis includes examine that is exact that is embraced on people and social orders. The hypothesis coordinates subjects that spread the relativism of good frameworks, values, the ideas of good and bad just as moral standards (Jaunich 2012). The other hypothesis is the regularizing hypothesis that proposes to endorse the right good method of acting while at the same time working together (Crane Matten 2016). These are the principles that help us to separate the ideas of good and bad just as responding to two significant inquiries: how are men expected to carry on and what is the perfect acceptable life for men. There are a few speculations under the regulating idea and incorporate the moral absolutism hypothesis that was created under the conventional moral speculations European rationalists. The moral absolutism hypothesis proposes that there are good rules that are all around material to solid settings and circumstances (Fryer 2016). The consequentialist moral hypothesis puts together good judgment with respect to the results of a move that is made. The culminations appended to this hypothesis are that correct relies upon the consequences of the move that is made. Another hypothesis is the utilitarianism hypothesis that sets that an activity is ethically right if the results will bring about the best great happening to the best measure of individuals. The primary end product connected is that the decency or disagreeableness of the specialist is isolated from the rightness or misleading quality of the activity. Different hypotheses incorporate the deontological hypothesis, the goodness hyp othesis (Holland Albrecht, 2013) and the moral relativism hypothesis. The UN Global Compact The UN worldwide conservative has ten rules that are the establishments expected of organizations that run their tasks economically. These ten standards are required to be consolidated into the arrangements, qualities and techniques of a morally mindful business substance (UN 2017). The standards are extensively characterized inside four parameters which are: human rights, work, condition and hostile to defilement. The human rights parameter has two standards which are that organizations should regard and bolster worldwide human rights and furthermore guarantee they are not complicit to the maltreatment of such rights. Four standards fall under the work parameter which is that organizations ought to perceive the privilege to aggregate anticipating laborers just as the opportunity of association.fro the laborers. Another standard is that organizations ought to dispose of types of work which are mandatory and constrained the abrogation of youngster work and wiping out acts of segregation in regard to business (UN 2017). Three standards under the earth parameter are that organizations ought to be mindful in their way to deal with natural difficulties while working together. They ought to likewise be associated with activities that advance ecological duty and empower innovations which are naturally neighborly. The counter defilement parameter conveys the rule of disposing of all types of debasement, including pay off and blackmail. Contextual analysis Producing Toys; Childs Play The foundation to this contextual analysis is the setting of creation to make the dessert shop which is capricious and utilizes youngster work. While the past producer in Portugal worked a customary workshop or industrial facility, the Thai maker has no workshop but instead re-appropriates the work to families who work commonly to create the completed products (Crane Matten 2016). While the quality might be equivalent to the Portuguese producer, there is a moral situation raised with respect to the utilization of youngster work. The situation is that from the perspective of the item chief, youngster work is prohibited under the UN work standards managing kid work. In light of the temperance hypothesis, the supervisor feels blame (Wang, Cheney Roper 2016). while buying presents for his nieces while envisioning they could be in a comparable circumstance as kid workers. The issue is aggravated in that this training is far reaching and acknowledged inside the Thai culture however isn't right from the way of life of the supervisor. The hypothesis of moral relativism would permit the utilization of kid work in the Thai culture since this training is directly inside their standards however the equivalent would not be right inside the way of life of the administrator. Along these lines the requirement for an all inclusive implicit rules would be expected to overcome any issues between what is acknowledged inside one culture and another with the goal that the all inclusive code turns into the leveling thought concerning what is ethically right and adequate. Contextual investigation who minds whose Shares The moral predicament for this situation study is found in the chief working for PCC considering the private data that he approaches (Rossouw 2011). The data ought to be kept private and he has an ethical commitment to keep the equivalent. He can likewise utilize the optional data to sell his offers and make a benefit out of this data. He is additionally under the issue of whether to educate his closest companion who will conceivably utilize a similar data to likewise make a benefit by informing his customers to arrange regarding the portions of PCC (Crane Matten 2016). The hypothesis of moral absolutism is material in this setting because of the correct s and duties expected of an investor. The director being an investor has a privilege to offer their offers to other people while they likewise have the obligation of not abusing nonpublic classified data to exchange their offers ( Petrick, Cragg Sanudo 2011). The abuse of such data establishes insider exchanging which is a flat out exploitative and ethically off-base. Combined with the UN standards of hostile to defilement, the insider exchanging is a viewed as type of debasement just as there is an inferred certain type of human rights maltreatment to different investors who are not aware of this data. In this manner the need of an all inclusive code that would disallow and consider people responsible who are occupied with such practices is required. Contextual investigation off your Face on Facebook The ethical problem for this situation is whether to utilize the data gathered from the web based life webpage Facebook and use it as a component of the basic procedure to settle on the choice with respect to whether to enlist the woman being referred to (Crane Matten 2016). While the data from the internet based life webpage isn't recognized under law (Beasley Haney 2013) as being a piece of the meeting procedure, it conveys with it data that whenever disregarded could affect the organization contrarily if adversely communicated by potential contenders. The utilization of the utilitarian hypothesis would be pertinent for this situation as the choice by the human asset trough will deliver the best useful for the best number of individuals. This would incorporate the organization, the investors, and the individuals under the preliminary just as for the present workers (Strand 2014). The choice to employ the candidate with lesser capabilities yet regarded to have better virtues will in this manner bring about more prominent useful for additional individuals. The requirement for an all inclusive set of accepted rules in business that is moral is required to guarantee that the utilization of internet based life can be utilized with caution while securing the privilege of laborers to relate, all the more so during non working hours. The code would accordingly adjust the privilege of the specialist while simultaneously guarantee that the privileges of the business are not ignored for their common great. Contextual investigation whats an Organic Label Worth There are moral issues included when products are named as natural from the point of view of the buyer. The natural mark infers that the merchandise are produce

Detailed Analysis of Common Law Cases Assignment

Point by point Analysis of Common Law Cases - Assignment Example Boots Cash Chemists (Southern) Ltd. [1953] 1 QB 401. For this situation, the court held that a vender of pharmaceuticals in a shop isn't making a substantial proposal to the clients of these pharmaceuticals, and that, when a client gets a pharmaceutical and carries it to the counter, that client isn't making an acknowledgment. Fisher v. Chime [1961] 1 QB 394 further expresses that a retailer offering a thing available to be purchased isn't making a legitimate offer, at the same time, rather, when the client presents the thing to the clerk, the client is the one making the proposal to purchase. The acknowledgment, for this situation, is the demonstration of the clerk taking the clients cash. Partridge v. Crittenden [1968] 1 WLR 1204 further gives belief to this view, as, in the Partridge case, the proposal of fowls available to be purchased was not a substantial offer, to some degree in light of the fact that the vendor may be will undoubtedly sell things that he may not really own. This line of cases sets up that Doris didn't make a substantial offer (rdi.co.uk.com). She put a jar in the window of her shop with a sign expressing that the container was on offer for  £500. Except if she was making an alternate sort of commercial where she offered to pay someone cash in return for something different, similar to the case in Carlill v. Carbolic Smoke Ball Co. [1893] 1 QB 256, the apparently just special case to the standard that commercials are not viewed as offers, at that point Doris can't be said to have made a substantial offer. Regardless of whether Doris was held to have made a legitimate offer, at that point Frank can't be held to have made a substantial acknowledgment, as he offered  £400 for it. He was along these lines making a counteroffer, due to the â€Å"mirror picture rule,† which expresses that an unequivocal acknowledgment must mirror the offer precisely, and any deviation made by the offeree to the offeror is a counteroffer (rdi.co.uk.com; Restatement 2d Contracts  §59a).

Friday, August 21, 2020

Metric Unit Prefixes

Metric Unit Prefixes Metric or SI (Le Systã ¨me International dUnità ©s) units depend on units of ten. Large or extremely little numbers are simpler to work with when you can supplant any logical documentation with a name or word. The metric unit prefixes are short words that show a different or portion of a unit. The prefixes are the equivalent regardless of what the unit is, so decimeter implies 1/tenth of a meter and deciliter implies 1/tenth of a liter, while kilogram implies 1000 grams and kilometer implies 1000 meters. Decimal-based prefixes have been utilized in all types of the decimal standard for measuring, going back to the 1790s. The prefixes utilized today have been normalized from 1960 to 1991 by the International Bureau of Weights and Measures for use in the decimal standard for measuring and the International System of Units (SI). Models Using Metric Prefixes The good ways from City A to City B is 8.0 x 103 meters. From the table, 103 can be supplanted with the prefix kilo. Presently the separation could be expressed as 8.0 kilometers or abbreviated further to 8.0 km. The good ways from Earth to the Sun is roughly 150,000,000,000 meters. You could compose this as 150 x 109 m, 150 gigameters or 150 Gm. The width of human hair runs on the request for 0.000005 meters. Rework this as 50 x 10-6m, 50 micrometers, or 50 ÃŽ ¼m. Metric Prefixes Chart This table records regular measurement prefixes, their images, and what number of units of ten each prefix is the point at which the number is worked out. Prefix Image x from 10x Full Form yotta Y 24 1,000,000,000,000,000,000,000,000 zetta Z 21 1,000,000,000,000,000,000,000 exa E 18 1,000,000,000,000,000,000 peta P 15 1,000,000,000,000,000 tera T 12 1,000,000,000,000 giga G 9 1,000,000,000 mega M 6 1,000,000 kilo k 3 1,000 hecto h 2 100 deca da 1 10 base 0 1 deci d - 1 0.1 centi c - 2 0.01 milli m - 3 0.001 small scale - 6 0.000001 nano n - 9 0.000000001 pico p - 12 0.000000000001 femto f - 15 0.000000000000001 atto a - 18 0.000000000000000001 zepto z - 21 0.000000000000000000001 yocto y - 24 0.000000000000000000000001 Intriguing Metric Prefix Trivia Not the entirety of the measurement prefixes that were proposed were received. For instance, myria-or myrio-(104) and the twofold prefixes twofold (factor of 2) and demi-(one-half) were initially utilized in France in 1795, however were dropped in 1960 in light of the fact that they were not even or decimal. The prefix hella-was proposed in 2010 by UC Davis understudy Austin Sendek for one octillion (1027). Notwithstanding accepting noteworthy help, the Consultative Committee for Units dismissed the proposition. A few sites did, be that as it may, embrace the prefix, prominently Wolfram Alpha and Google Calculator. Since the prefixes depend on units of ten, you dont need to utilize a mini-computer to perform transformations between various units. You should simply move the decimal point to one side or right or include/deduct examples of 10 in logical documentation. For instance, in the event that you need to change over millimeters to meters, you can move the decimal point three spots to one side: 300 millimeters 0.3 meters In the event that you experience difficulty attempting to choose which bearing to move a decimal point, utilize sound judgment. Millimeters are little units, while a meter is enormous (like a meter stick), so there ought to be bunches of millimeters in a meter. Changing over from a huge unit to a littler unit works a similar way. For instance, changing over kilograms to centigrams, you move the decimal point 5 spots to one side (3 to get to the base unit and afterward 2 progressively): 0.040 kg 400 cg

Thursday, August 6, 2020

Transfer Wrap-Up 2008

Transfer Wrap-Up 2008 We frequently get requests to blog about transfer admissions, and now, the conclusion of our transfer admissions cycle, seems as good a time as any to do so. The numbers for this year look remarkably like they did the past few years: Applicants: nearly 300 Admits: high teens Admit rate: 6% Exact numbers: this year, we received 288 applications, admitting 16, with 14 enrolling in the fall. This seasons admits are a diverse lot. There are international and domestic students representing 8 countries and four continents. The students come from top schools in applicant home countries, domestic public universities and military academies; four year universities and two year junior/community colleges. There were a lot of great students we werent able to admit. Its true that MIT admission is tough; with a 6% admit rate, its especially true for transfer admission. Im sure that among this group of students we werent able to admit there are many students who will get into graduate school at MIT. Transfer admission is a small program at MIT. Transfer students, though, are a vital part of the MIT community. Among other things, transfers have become varsity athletes, Putnam Fellows, student government officers, Phi Beta Kappa inductees, admissions interns, and more. Thanks go out to Emily, who many of you interacted with during the transfer admissions process. She did a great job in helping many students with their questions and facilitating things for the transfer admissions committee. Congrats, transfer admits!

Monday, June 22, 2020

Managerial Accounting Report Research Assignment Paper - 2200 Words

Managerial Accounting Report Research Assignment Paper (Essay Sample) Content: Managerial Accounting ReportStudents NameInstitutionalManagerial Accounting ReportExecutive SummaryThe Coca-Cola Company operates in the carbonated soft drink industry that is highly competitive. The company was founded in the year 1883, and it has become the world-leading manufacturer, distributor, and marketer of non-alcoholic soft beverages and syrups producing over 500 brands of beverages. The company is locally headquartered in Atlanta, Georgia, with more than 200 subsidiaries across the world. Back in 1886, the Coca-Cola Company first operated as soda fountain drinks. Over the years, sales of the fountain became quite popular, but the company's popularity grew more rapidly in the period, when it began bottling products, hence, making the beverage more popular. The company has managed to match with constant, trending, and dynamism of the global market through its mission and vision. The Coca-Cola's mission is to inflict moments of happiness through refreshments a nd establish a difference by creating a value for its customers. The company's vision aims at achieving the ability to make its customers happy, expand its projects' portfolio as well as improve its profitability and productivity.In the recent years, Coca-Cola has seen a need to increase its profitability for it to enhance its sustainability in operations as well as the general companys going concern. Having focused in the services and manufacturing activities, Coca-Cola can increase its profitability steadily through relevant managerial accounting strategies such as activity based costing, transfer pricing, relevant cost analysis and standard costing and variance analysis with respect to competitors performance in the market. . Thus, in the attempts to justify the need for the company to adopt the cost controlling and pricing, the report seeks to highlight on how Coca-Cola as a multinational company can effectively apply activity based costing, transfer pricing and relevant costing analysis as well as standard costing analysis as management accounting strategies that can be useful to the companys performance in the market. Lastly, the reports explains how a balance scorecard might be useful for the company in terms of planning strategies.Management Accounting StrategiesActivity Based CostingActivity-based costing, ABC, refers to a management accounting tool that is used in assigning activities cost to a companys products or services with respect to the resources the specific resources they consumed during their processing process(Wagener, 2013). ABC method has proved to be a more logical approach than the traditional approach that mostly relied on allocating costing according the respective machine hours consumed. ABC has offered an alternative to the traditional accounting as it will allows the company to effectively allocates indirect overheads cost such as electricity expenses, promotional and distributional costs into a proportionate activities of the dir ect costing(Wagener, 2013). Initially, the company discovered these application as unsatisfactory as in case of m two or more activities that absorbs similar directs costs, which prompts to consume different amount of overheads. For example, Coca-Cola mass production can using the mass industrial robot can end up absorbing equal amount of materials and labor as a customized robot(Wagener, 2013). However, the company experiences slight defense between the two form of robots as the customized robot engages the companys engineers and this an additional labor cost compared to the mass produced one. The idea of spotting such as a difference is beneficial to Coca-Cola as this would not have been reflected in case a traditional costing system was in place(Wagener, 2013). Historically, the company has incurred huge losses in as it based some of its pricing on historic costing in making of the customized products. With recent technological advancement that has allowed that allows easily cu stomization of products and services, Coca-Colas management accounting department will be able to accurately allocate indirect cost(Wagener, 2013).Importantly, Coca-Cola should consider trying implementing ABC strategy as pilot phase before completely implementing into the managerial; accounting system as valuable information for an effective ABC approach might not be available and may have to be computed.Additionally, ABC approach can be of great importance to Coca-Cola as the company has continuously witnessed significant increase in the manufacturing overheads as costs(Wagener, 2013). Therefore, allocating this kind of overheads costs basing on their specific activities and actual cause of the overheads allows easily management of the variable costs(Debarshi, 2011). ABC will also help analyses machines hours and direct hours alongside manufacturing overheads as these two types of costs no longer correlate with each other. Coca-Colas product diversity and customer diversity have l argely expanded, thus a need to separately classify to effectively enable easy control and planning of the manufacturing process.Internal Transfer PricingTransfer pricing refers to an approach that sets the prices for goods and services that are sold between departments that exist within Coca-Cola companies(Chapman, Hopwood, Shields, 2011). This allows an interdepartmental trading, whereby there is an exchange of products and services within the company at a set up price(Debarshi, 2011). Additional, this approach can also be applied between different branches and segment, provided they fall under Coca-Cola enterprise. The primary concept of this approach is that the companies division and subsidiary is are supposed to transact among each other, with an agreed transfer price which will be a key determinant for of costs(Chapman, Hopwood, Shields, 2011). The agreed transfer price is tend to differ slightly with market prices as one of Coca-Colas division might loses in such a trans action. This might prompt the companys division to consider purchasing at a price higher than the prevailing market price and sell below the market price, an approach that might affect Coca-Cola s performance(Nganga, 2014). Therefore, with an effective form of transfer pricing, the company can control costs at arms length as well as ensuring the fairness and accuracy of the transfer pricing within the related entities.Another reason that makes transfer pricing approach will also offer Coca-Cola as multinational company with the tax advantages, However, regulatory bodies perceive this approach as unlawful as it is considered as a tax avoidance strategy(Chapman, Hopwood, Shields, 2011). Coca-Cola can take benefit from the application of transfer pricing as the company can boot its subsidiary profits of the products and services in various market segments that have a lower corporate taxation rate(Debarshi, 2011). Additionally, Coca-Cola can benefit on transfer pricing policy in cas es where it subsidiaries carries out the transfer or products and service from one county to another. This will enable Coca-Cola to avoid additional cost such as the international tariffs and taxes imposed on goods and services.Relevant Cost AnalysisRelevant costs analysis refers to a managerial accounting technique that refers to the avoidable and incremental cost that a company might incur when making business decisions. Precisely, relevant costing seeks to establish the objective cost of business decisions(Chapman, Hopwood, Shields, 2011). The measure of an objective cost is determined by the extent of a company cash outflows that that can arose from its implementation. In other words, relevant costing tend to place much focus on costs that affects that inflow and outflow of the cash flows and ignores the costs with no impact on cash flows(Debarshi, 2011). For example, assume the companys products such as Coca-Cola zero is offered to the market at discount card or $45, which guarantees consumers a 10 % discount all future buying. The idea is to distinguish a non- relevant cost that will not be of any importance to the companys decision processes. The non-relevant cost refers to costs refers the type of costs which do not affects a companys decision on matter pertaining costs control(Chapman, Hopwood, Shields, 2011). This cost comprises of net book values, committed costs, sun cost and non-cash flow costs as well as fixed general overheads.The company can apply relevant costing approach in the activities that demand short term financial decision. The company should not only rely on the pricing decisions, it has to charge a reasonable price that guarantees a sufficient profit margin that is a below its relevant cost but above its total cost for Coca-Cola to be sustainable in the long run(Nganga, 2014). Coca-Cola can generally apply relevant costing in further processing decision, competitive pricing decision as well as make or buy decisions(Debarshi, 201 1). For example in a make or buy decision, the company arrives at the decision of making or buying a particular product after calculating its contribution margin(Debarshi, 2011). In the calculation of contribution margin, the cost of direct materials and labor are classified as variable costs and subtracted from sales, whereas fixed cost is not consideredStandard Costing and Variance AnalysisStandard Costing is a management accounting tool that will be fit for Coca-Cola since as a services and ma...

Tuesday, May 12, 2020

The War Prayer By Wilfred Owen - 1865 Words

Society is constantly redefining knowledge. Some would argue knowledge comes from logic and proven ideas, yet others would refute that personal experiences and human emotions develop knowledge. As argued in Twain’s â€Å"The War Prayer,† those in power construct knowledge, forming a narrative that society accepts as the truth.Through the conventions of language, authority figures are able to create a false sense of reality, a reality that one believes to be true but cannot actually prove, as argued by Wilfred Owen in â€Å"Dulce Et Decorum Est†. While Twain’s â€Å"The War Prayer† initially follows the narrative that wartime is a hopeful and patriotic experience, the second half, as well as Owen’s â€Å"Dulce Et Decorum Est,† deconstruct the narrative and†¦show more content†¦The phrases â€Å"the country† and â€Å"in every breast† creates the sense that absolutely every American believes in these familiar conce pts and to feel anything differently from the predetermined emotions picked out by the nation s leaders should cause embarrassment and self-questioning among one. The personification of patriotism as a â€Å"holy fire [that] burned,† signifies that the embers are still building, as patriotism is still rising and the nation is getting stronger with the addition of every supporter. However this â€Å"burning fire† contrasts the â€Å"smothering dreams [that one] too could pace†¦ his hanging face, like a devil’s sick of sin†(Owen). These patriotic dreams are â€Å"smothered,† slowly fading and weakening after Owen exposes to society what is truthfully going on amongst the soldiers on the battlefront. The faces that display excitement from the U.S. civilians at home contrast the â€Å"hanging faces, like a devil’s sick of sin.† The faces and attitudes of these soldiers are so lifeless and gruesome that they represent that of a  "devil,† an image feared by a group derived from a strong religious foundation and who pray against â€Å"sin† upon such men. Though the men are previously characterized as hopeful and strong, Wilfred Owen and his personal battlefront experiences contrast this view, conveying the soldiers as weakened and forgotten by the authority figures who once promised to award honor among such â€Å"heros†. Euphemisms convince Americans toShow MoreRelatedThe War Prayer By Wilfred Owen1933 Words   |  8 Pagesexperiences and is driven by human emotions. As argued in Twain’s â€Å"The War Prayer†, knowledge is constructed by those in power, forming a narrative that is accepted by society as the truth. Through the conventions of language, authority figures are able to create a false sense of reality, a reality that is believed to be true but cannot actually be proven, as argued by Wilfred Owen in â€Å"Dulce Et Decorum Est†. While Twain’s â€Å"The War Prayer† initially follows the narrative that wartime is a hopeful and patrioticRead MoreWilfred Owen s Life And Work1207 Words à ‚  |  5 PagesWilfred Owen born in Oswestry, raised in Birkenhead and Shrewsbury. In 1913 Owen broke from the Roam Catholic Church and went to teach English in France. Owen always had the determination to become a poet. While teaching in France, he worked on the rhyming patterns which became the prominent characteristics of his poetry. In 1915 Owen enlisted in the British Army. His first experiences in January-May 1917 of active service was as an officer at the Battle of the Somme. Battle of Somme, led to hisRead MoreWilfred Owens Anthem for Doomed Youth Analysis Essay777 Words   |  4 PagesWilfred Owens Anthem for a Doomed Youth is exactly that, an anthem ( a solemn song) to commemorate the innocent youth, whose lives were taken to soon by war. By using the word anthem, he calls to mind the glory and honor of a national anthem, however; he goes on to explain that there is no honor or glory in death, pairing the words doomed and youth together creates so much sorrow as well, it provides a woeful impression as it foretells of young people having no hope. Written in sonnet form, it isRead MoreCulce Et Decorum Est and Anthem of the Doomed814 Words   |  3 Pageschange in society and given voice to controversial topics. Wilfred Owen influenced his nation and became a powerful and significant agent of change through his literature as he demonstrated throughout his poetry how war is not something to be glorified yet is a horrific injustice suffered by many. By analysing Dulce Et Decorum Est and Anthem Of The Doomed it can be said that Owen’s significant message is to confront the idea of glorifying war and the patriotic sentiment of trench warfare. The horrificRead MoreWilfred Owen Anthem for Doomed Youth Analysis1000 Words   |  4 PagesAnthem of the Doomed Youth by Wilfred Owen The poem I chose to study is Anthem of the doomed youth by Wilfred Owen. Wilfred Owen, the son of a railway worker, was born in Plas Wilmot, near Oswestry, on 18th March, 1893. Owens youthful illusion of the glory of fighting as a soldier was reflected in his words to his mother on his return to England shortly before volunteering for the army...I now do most intensely want to fight. In the summer of 1917 Owen was badly concussed at theRead MoreClose Study of Texts - Wilfred Owen Essays1004 Words   |  5 Pagesdoes Owen’s portrayal of the relationship between youth and war move us to a deeper understanding of suffering? As an anti-war poet, Wilfred Owen uses his literary skills to express his perspective on human conflict and the wastage involved with war, the horrors of war, and its negative effects and outcomes. As a young man involved in the war himself, Owen obtained personal objectivity of the dehumanisation of young people during the war, as well as the false glorification that the world has beenRead MoreThe Soldier By Rupert Brooke And Anthem For Doomed Youth By Wilfred Owen1367 Words   |  6 PagesYouth’ by Wilfred Owen are two World War One era sonnets, both making a comment on what it means to die in war. The two poets show very different views on war, as both had very different experiences in war. Rupert Brooke died before he made it to war, his poem highlights the soldier as a hero and glorifies dying in war, in contrast Wilfred Owen shows a grittier side to death in war, as he experienced war first hand and his poem is real and brutal. The poets make their particular views on w ar clear withRead MoreEssay about Analysis of Anthem For Doomed Youth by Wilfred Owen937 Words   |  4 PagesAnalysis of Anthem For Doomed Youth by Wilfred Owen The first poem that I am to analyse is Anthem for Doomed Youth, written by Wilfred Owen. This poem is a sonnet. It has fourteen lines. In this poem, the first and fourth lines rhyme, as do the second and third. The first stanza is mainly about the battlefield, whereas the second stanza is more about the feelings of friends and family back at home. This poem starts off at a quick pace, and then slows down throughout Read MoreWilfred Owen Poetry799 Words   |  3 PagesPoetry is a form of writing that can be used to convey very strong emotions and ideas to the reader, this can be seen in the works of famous poet Wilfred Owen, Owen is the most well-known English trench warfare poet who fought in World War I. His military career began in 1915, when he enlisted himself in the Artists Rifle group and soon became a second lieutenant, like many young men he was ready to fight and die for his country. In 1917 he was wounded in battle and was diagnosed with shell shock;Read More The Negative View of Society in Wilfred Owens Poetry Essay1156 Words   |  5 PagesDulce et Decorum est and Anthem for Doomed Youth are both written by Wilfred Owen, and both are written to show â€Å"the war [World War I] and the pity of war†. Owen does this by regaling very sad and often shocking poems that I believe are very effective in deliveri ng their purpose. Both poems present negative views of society through tone and metaphors and Dulce et Decorum est also uses similes. A poem that presents a negative view on society is Dulce et Decorum est. It is a satirical poem about

Wednesday, May 6, 2020

Essay about Fiscal Policy - 498 Words

Fiscal Policy Most people nowadays seem to think that fiscal policy cannot be used to influence economic activity, and they are supported in this view by the majority of professional macroeconomists. Students are taught that output and employment are determined by the demands and supplies of individuals interacting in a gigantic market and that governments cannot alter the outcome of this process except temporarily and destructively. The Congressional Budget Office (CBO) bases its projections of the federal budget on assumptions about output that are largely independent of fiscal policy. An increase in federal expenditure, the CBO assumes, will have no positive effect at all on real output; rather, it will have a negative effect,†¦show more content†¦It is true that the present expansion, which has now lasted for more than six years, has been accompanied by a tightening of the fiscal stance, but this has been possible only because there has simultaneously been a long and sustained expansi on of private expenditure financed by borrowing. The article concludes that the expansion of net lending cannot continue for much longer without making debt-income levels impossibly high; therefore, in contradiction to the political consensus of the moment, fiscal policy will have to be expanded substantially and progressively compared with what the CBO is now projecting if a prolonged recession is to be avoided. The Theory Behind It We assume that an addition to government expenditure increases the gross domestic product (GDP) directly while a cut in the tax rate adds to private disposable income, thereby increasing GDP indirectly. We maintain that the overall impact of the governments fiscal operations on the economy can be measured by combining these two policy instruments into a single constructed variable - the total flow of government expenditure divided by the average tax rate, which we call the fiscal stance, the definition of which implies that it would exactly equal GDP if the budget were balanced.(1) The budget deficit, measured ex-post facto, is a bad measure of theShow MoreRelatedFiscal Policy And Fiscal Policies1193 Words   |  5 Pagesrecession to containing inflation, achieving full employment to increasing economic output. Fiscal policy is one of the tools often used to realise these goals and create financial stability. There are two ways in which fiscal policy can be implemented, either a con tractionary fiscal policy, or an expansionary fiscal policy, which I will explore in this assignment. The aim of an expansionary fiscal policy is to raise expenditure, whereby economic output and household income will also increase. ThisRead MoreFiscal Policy And Fiscal Policies838 Words   |  4 Pagesactive fiscal policy† (CNBC) in order to have its economy back on the reasonable range. Fiscal policy affects aggregate demand depending on the government’s spending and taxation. Thus, if the government decides to make changes in its taxation such as discounting corporate taxes, the aggregate demand curve will shift. In addition to that, money spent on public services and welfares will increase government spending which will affect aggregate demand as well. Economic Analysis Fiscal Policy â€Å"FiscalRead MoreFiscal Policy And Fiscal Policies1560 Words   |  7 PagesFiscal Policy Brooks (2012) defines that fiscal policy is adjusting government revenue and spending in order to influence the direction of the economy and meet the economic goals of the country. The two main tools in fiscal policy are taxes and expenditure. Fiscal policy is set by the government and parliament and often used a combination with monetary policy, which set by Reserve Bank of Australia as an example. Furthermore, this essay discusses the Australian government fiscal policies during theRead MoreFiscal Policy And Fiscal Policies1046 Words   |  5 PagesFiscal Policy Generally fiscal policy is the set of strategies that government implements or plans to use with certain activities such as the collection of revenues and taxes and expenditure that can influence the overall economic condition of the nation. A well written or planned fiscal policy can lead the nation to the steady path of the strong economy, increase employment and also maintains healthy inflation. Every country needs fiscal policy as fiscal policy plays a vital role on monitoringRead MoreFiscal Policy And Monetary Policy862 Words   |  4 PagesFiscal Policy vs Monetary Policy Fiscal policy is a way for the government to control the economy financially. The Federal Government sometimes partakes in actions to stimulate the economy. Fiscal Policy focuses on changing government spending, controlling inflation, encouraging economic growth, and to reach full employment. Monetary policy is a policy the Federal Reserve Board enforces which consists of changes in the money supply which influences the interest rates in the economy. This can helpRead MoreEssay on Fiscal Policy718 Words   |  3 Pages Fiscal Policy can be explained in many ways, for example. Fiscal policy is the use of the government budget to affect an economy. When the government decides on the taxes that it collects, the transfer payments it gives out, or the goods and services that it purchases, it is engaging in fiscal policy. The primary economic impact of any change in the government budget is felt by particular groups—a tax cut for families with children, for example, raises the disposable income of such families. DiscussionsRead MoreFiscal Policy2022 Words   |  9 Pagesnation. There are many tools to stabilize the economy and reduce the frequency and the altitude of economic fluctuations. Among these tools are the fiscal policy and monetary policy. This report discus ses the fiscal policy and why the governments use this too to stabilize the economy and encounter the economic fluctuations. Definition Fiscal policy is a macroeconomic tool used by the government through the control of taxation and government spending in an effort to affect the business cycle andRead MoreFiscal Policy, Crowding out, Supply-side, Economics1957 Words   |  8 Pagesï » ¿ Economics Assignment #2 Question I. Fiscal Policy and the Crowding Out Effect. (a) What is the essence of the accounting identity (the so called saving investment identity) that the two distinguished professors refer to? Saving investment identity  is a concept in National Income accounting that states that the amount saved (S) in an economy is equal to the amount invested (I). It is an equilibrium expressed in terms ofRead MoreFiscal Policies And The Fiscal Policy904 Words   |  4 PagesBefore we talk about ways to assess fiscal policy of an economy, I would like to describe what we mean by fiscal policies and why it is important for an economy. Fiscal policy is the use of government revenues and expenditure to influence growth of an economy. Fiscal policies that increase demand in an economy are called as expansionary policy whereas those which reduce demand are called as contractionary fiscal policies. These policies are most effective in a fixed exchange rate regime with perfectRead MoreFiscal Policies And The Fiscal Policy1091 Words   |  5 PagesThe fiscal policy is the means by which the government of a country adjusts its spending levels and the tax rates that are applied so as to monit or and influence a country’s economy. On the general scale, there are two types of fiscal policies. These are the contractionary and the expansionary fiscal policy. The expansionary policy is used mostly to spur economic growth in the times of low periods in the business years (Langdana, F. K. p.34) The contractionary policy on the other hand seeks to reduce

The Golden Compass Chapter Ten Free Essays

Part Two Bolvangar Chapter Ten The Consul And The Bear John Faa and the other leaders had decided that they would make for Trollesund, the main port of Lapland. The witches had a consulate in the town, and John Faa knew that without their help, or at least their friendly neutrality, it would be impossible to rescue the captive children. He explained his idea to Lyra and Farder Coram the next day, when Lyra’s seasickness had abated slightly. We will write a custom essay sample on The Golden Compass Chapter Ten or any similar topic only for you Order Now The sun was shining brightly and the green waves were dashing against the bows, bearing white streams of foam as they curved away. Out on the deck, with the breeze blowing and the whole sea a-sparkle with light and movement, she felt little sickness at all; and now that Pantalaimon had discovered the delights of being a seagull and then a stormy petrel and skimming the wave tops, Lyra was too absorbed by his glee to wallow in landlubberly misery. John Faa, Farder Coram, and two or three others sat in the stern of the ship, with the sun full on them, talking about what to do next. â€Å"Now, Farder Coram knows these Lapland witches,† John Faa said. â€Å"And if I en’t mistaken, there’s an obligation there.† â€Å"That’s right, John,† said Farder Coram. â€Å"It were forty years back, but that’s nothing to a witch. Some of ’em live to many times that.† â€Å"What happened to bring this obligation about, Farder Coram?† said Adam Stefanski, the man in charge of the fighting troop. â€Å"I saved a witch’s life,† Farder Coram explained. â€Å"She fell out of the air, being pursued by a great red bird like to nothing I’d seen before. She fell injured in the marsh and I set out to find her. She was like to drowning, and I got her on board and shot that bird down, and it fell into a bog, to my regret, for it was as big as a bittern, and flame-red.† â€Å"Ah,† the other men murmured, captured by Farder Coram’s story. â€Å"Now, when I got her in the boat,† he went on, â€Å"I had the most grim shock I’d ever known, because that young woman had no daemon.† It was as if he’d said, â€Å"She had no head.† The very thought was repugnant. The men shuddered, their daemons bristled or shook themselves or cawed harshly, and the men soothed them. Pantalaimon crept into Lyra’s arms, their hearts beating together. â€Å"At least,† Farder Coram said, â€Å"that’s what it seemed. Being as she’d fell out of the air, I more than suspected she was a witch. She looked exactly like a young woman, thinner than some and prettier than most, but not seeing that daemon gave me a hideous turn.† â€Å"En’t they got daemons then, the witches?† said the other man, Michael Canzona. â€Å"Their daemons is invisible, I expect,† said Adam Stefanski. â€Å"He was there all the time, and Farder Coram never saw him.† â€Å"No, you’re wrong, Adam,† said Farder Coram. â€Å"He weren’t there at all. The witches have the power to separate their-selves from their daemons a mighty sight further’n what we can. If need be, they can send their daemons far abroad on the wind or the clouds, or down below the ocean. And this witch I found, she hadn’t been resting above an hour when her daemon came a flying back, because he’d felt her fear and her injury, of course. And it’s my belief, though she never admitted to this, that the great red bird I shot was another witch’s daemon, in pursuit. Lord! That made me shiver, when I thought of that. I’d have stayed my hand; I’d have taken any measures on sea or land; but there it was. Anyway, there was no doubt I’d saved her life, and she gave me a token of it, and said I was to call on her help if ever it was needed. And once she sent me help when the Skraelings shot me with a poison arrow. We had other connections, too†¦.I haven’t seen her from that day to this, but she’ll remember.† â€Å"And does she live at Trollesund, this witch?† â€Å"No, no. They live in forests and on the tundra, not in a seaport among men and women. Their business is with the wild. But they keep a consul there, and I shall get word to her, make no doubt about that.† Lyra was keen to know more about the witches, but the men had turned their talk to the matter of fuel and stores, and presently she grew impatient to see the rest of the ship. She wandered along the deck toward the bows, and soon made the acquaintance of an able seaman by flicking at him the pips she’d saved from the apple she’d eaten at breakfast. He was a stout and placid man, and when he’d sworn at her and been sworn at in return, they became great friends. He was called Jerry. Under his guidance she found out that having something to do prevented you from feeling seasick, and that even a job like scrubbing a deck could be satisfying, if it was done in a seamanlike way. She was very taken with this notion, and later on she folded the blankets on her bunk in a seamanlike way, and put her possessions in the closet in a seamanlike way, and used â€Å"stow† instead of â€Å"tidy† for the process of doing so. After two days at sea, Lyra decided that this was the life for her. She had the run of the ship, from the engine room to the bridge, and she was soon on first-name terms with all the crew. Captain Rokeby let her signal to a Hollands frigate by pulling the handle of the steam whistle; the cook suffered her help in mixing plum duff; and only a stern word from John Faa prevented her from climbing the foremast to inspect the horizon from the crow’s nest. All the time they were steaming north, and it grew colder daily. The ship’s stores were searched for oilskins that could be cut down for her, and Jerry showed her how to sew, an art she learned willingly from him, though she had scorned it at Jordan and avoided instruction from Mrs. Lonsdale. Together they made a waterproof bag for the alethiometer that she could wear around her waist, in case she fell in the sea, she said. With it safely in place she clung to the rail in her oilskins and sou’wester as the stinging spray broke over the bows and surged along the deck. She still felt seasick occasionally, especially when the wind got up and the ship plunged heavily over the crests of the gray-green waves, and then it was Pantalaimon’s job to distract her from it by skimming the waves as a stormy petrel; because she could feel his boundless glee in the dash of wind and water, and forget her nausea. From time to time he even tried being a fish, and once joined a scho ol of dolphins, to their surprise and pleasure. Lyra stood shivering in the fo’c’sle and laughed with delight as her beloved Pantalaimon, sleek and powerful, leaped from the water with half a dozen other swift gray shapes. He had to stay close to the ship, of course, for he could never go far from her; but she sensed his desire to speed as far and as fast as he could, for pure exhilaration. She shared his pleasure, but for her it wasn’t simple pleasure, for there was pain and fear in it too. Suppose he loved being a dolphin more than he loved being with her on land? What would she do then? Her friend the able seaman was nearby, and he paused as he adjusted the canvas cover of the forward hatch to look out at the little girl’s daemon skimming and leaping with the dolphins. His own daemon, a seagull, had her head tucked under her wing on the capstan. He knew what Lyra was feeling. â€Å"I remember when I first went to sea, my Belisaria hadn’t settled on one form, I was that young, and she loved being a porpoise. I was afraid she’d settle like that. There was one old sailorman on my first vessel who could never go ashore at all, because his daemon had settled as a dolphin, and he could never leave the water. He was a wonderful sailor, best navigator you ever knew; could have made a fortune at the fishing, but he wasn’t happy at it. He was never quite happy till he died and he could be buried at sea.† â€Å"Why do daemons have to settle?† Lyra said. â€Å"I want Pantalaimon to be able to change forever. So does he.† â€Å"Ah, they always have settled, and they always will. That’s part of growing up. There’ll come a time when you’ll be tired of his changing about, and you’ll want a settled kind of form for him.† â€Å"I never will!† â€Å"Oh, you will. You’ll want to grow up like all the other girls. Anyway, there’s compensations for a settled form.† â€Å"What are they?† â€Å"Knowing what kind of person you are. Take old Belisaria. She’s a seagull, and that means I’m a kind of seagull too. I’m not grand and splendid nor beautiful, but I’m a tough old thing and I can survive anywhere and always find a bit of food and company. That’s worth knowing, that is. And when your daemon settles, you’ll know the sort of person you are.† â€Å"But suppose your daemon settles in a shape you don’t like?† â€Å"Well, then, you’re discontented, en’t you? There’s plenty of folk as’d like to have a lion as a daemon and they end up with a poodle. And till they learn to be satisfied with what they are, they’re going to be fretful about it. Waste of feeling, that is.† But it didn’t seem to Lyra that she would ever grow up. One morning there was a different smell in the air, and the ship was moving oddly, with a brisker rocking from side to side instead of the plunging and soaring. Lyra was on deck a minute after she woke up, gazing greedily at the land: such a strange sight, after all that water, for though they had only been at sea a few days, Lyra felt as if they’d been on the ocean for months. Directly ahead of the ship a mountain rose, green flanked and snow-capped, and a little town and harbor lay below it: wooden houses with steep roofs, an oratory spire, cranes in the harbor, and clouds of gulls wheeling and crying. The smell was of fish, but mixed with it came land smells too: pine resin and earth and something animal and musky, and something else that was cold and blank and wild: it might have been snow. It was the smell of the North. Seals frisked around the ship, showing their clown faces above the water before sinking back without a splash. The wind that lifted spray off the white-capped waves was monstrously cold, and searched out every gap in Lyra’s wolfskin, and her hands were soon aching and her face numb. Pantalaimon, in his ermine shape, warmed her neck for her, but it was too cold to stay outside for long without work to do, even to watch the seals, and Lyra went below to eat her breakfast porridge and look through the porthole in the saloon. Inside the harbor the water was calm, and as they moved past the massive breakwater Lyra began to feel unsteady from the lack of motion. She and Pantalaimon avidly watched as the ship inched ponderously toward the quayside. During the next hour the sound of the engine died away to a quiet background rumble, voices shouted orders or queries, ropes were thrown, gangways lowered, hatches opened. â€Å"Come on, Lyra,† said Farder Coram. â€Å"Is everything packed?† Lyra’s possessions, such as they were, had been packed ever since she’d woken up and seen the land. All she had to do was run to the cabin and pick up the shopping bag, and she was ready. The first thing she and Farder Coram did ashore was to visit the house of the witch consul. It didn’t take long to find it; the little town was clustered around the harbor, with the oratory and the governor’s house the only buildings of any size. The witch consul lived in a green-painted wooden house within sight of the sea, and when they rang the bell it jangled loudly in the quiet street. A servant showed them into a little parlor and brought them coffee. Presently the consul himself came in to greet them. He was a fat man with a florid face and a sober black suit, whose name was Martin Lanselius. His dsmon was a little serpent, the same intense and brilliant green as his eyes, which were the only witchlike thing about him, though Lyra was not sure what she had been expecting a witch to look like. â€Å"How can I help you, Farder Coram?† he said. â€Å"In two ways, Dr. Lanselius. First, I’m anxious to get in touch with a witch lady I met some years ago, in the fen country of Eastern Anglia. Her name is Serafina Pekkala.† Dr. Lanselius made a note with a silver pencil. â€Å"How long ago was your meeting with her?† he said. â€Å"Must be forty years. But I think she would remember.† â€Å"And what is the second way in which you seek my help?† â€Å"I’m representing a number of gyptian families who’ve lost children. We’ve got reason to believe there’s an organization capturing these children, ours and others, and bringing them to the North for some unknown purpose. I’d like to know whether you or your people have heard of anything like this a going on.† Dr. Lanselius sipped his coffee blandly. â€Å"It’s not impossible that notice of some such activity might have come our way,† he said. â€Å"You realize, the relations between my people and the Northlanders are perfectly cordial. It would be difficult for me to justify disturbing them.† Farder Coram nodded as if he understood very well. â€Å"To be sure,† he said. â€Å"And it wouldn’t be necessary for me to ask you if I could get the information any other way. That was why I asked about the witch lady first.† Now Dr. Lanselius nodded as if he understood. Lyra watched this game with puzzlement and respect. There were all kinds of things going on beneath it, and she saw that the witch consul was coming to a decision. â€Å"Very well,† he said. â€Å"Of course, that’s true, and you’ll realize that your name is not unknown to us, Farder Coram. Serafina Pekkala is queen of a witch clan in the region of Lake Enara. As for your other question, it is of course understood that this information is not reaching you through me.† â€Å"Quite so.† â€Å"Well, in this very town there is a branch of an organization called the Northern Progress Exploration Company, which pretends to be searching for minerals, but which is really controlled by something called the General Oblation Board of London. This organization, I happen to know, imports children. This is not generally known in the town; the Norroway government is not officially aware of it. The children don’t remain here long. They are taken some distance inland.† â€Å"Do you know where, Dr. Lanselius?† â€Å"No. I would tell you if I did.† â€Å"And do you know what happens to them there?† For the first time, Dr. Lanselius glanced at Lyra. She looked stolidly back. The little green serpent daemon raised her head from the consul’s collar and whispered tongue-flickeringly in his ear. The consul said, â€Å"I have heard the phrase the M.aystadt process in connection with this matter. I think they use that in order to avoid calling what they do by its proper name. I have also heard the word intercision, but what it refers to I could not say.† â€Å"And are there any children in the town at the moment?† said Farder Coram. He was stroking his daemon’s fur as she sat alert in his lap. Lyra noticed that she had stopped purring. â€Å"No, I think not,† said Dr. Lanselius. â€Å"A group of about twelve arrived a week ago and moved out the day before yesterday.† â€Å"Ah! As recent as that? Then that gives us a bit of hope. How did they travel, Dr. Lanselius?† â€Å"By sledge.† â€Å"And you have no idea where they went?† â€Å"Very little. It is not a subject we are interested in.† â€Å"Quite so. Now, you’ve answered all my questions very fairly, sir, and here’s just one more. If you were me, what question would you ask of the Consul of the Witches?† For the first time Dr. Lanselius smiled. â€Å"I would ask where I could obtain the services of an armored bear,† he said. Lyra sat up, and felt Pantalaimon’s heart leap in her hands. â€Å"I understood the armored bears to be in the service of the Oblation Board,† said Farder Coram in surprise. â€Å"I mean, the Northern Progress Company, or whatever they’re calling themselves.† â€Å"There is at least one who is not. You will find him at the sledge depot at the end of Langlokur Street. He earns a living there at the moment, but such is his temper and the fear he engenders in the dogs, his employment might not last for long.† â€Å"Is he a renegade, then?† â€Å"It seems so. His name is lorek Byrnison. You asked what I would ask, and I told you. Now here is what I would do: I would seize the chance to employ an armored bear, even if it were far more remote than this.† Lyra could hardly sit still. Farder Coram, however, knew the etiquette for meetings such as this, and took another spiced honey cake from the plate. While he ate it, Dr. Lanselius turned to Lyra. â€Å"I understand that you are in possession of an alethiome-ter,† he said, to her great surprise; for how could he have known that? â€Å"Yes,† she said, and then, prompted by a nip from Pantalaimon, added, â€Å"Would you like to look at it?† â€Å"I should like that very much.† She fished inelegantly in the oilskin pouch and handed him the velvet package. He unfolded it and held it up with great care, gazing at the face like a Scholar gazing at a rare manuscript. â€Å"How exquisite!† he said. â€Å"I have seen one other example, but it was not so fine as this. And do you possess the books of readings?† â€Å"No,† Lyra began, but before she could say any more, Farder Coram was speaking. â€Å"No, the great pity is that although Lyra possesses the alethiometer itself, there’s no means of reading it whatsoever,† he said. â€Å"It’s just as much of a mystery as the pools of ink the Hindus use for reading the future. And the nearest book of readings I know of is in the Abbey of St. Johann at Heidelberg.† Lyra could see why he was saying this: he didn’t want Dr. Lanselius to know of Lyra’s power. But she could also see something Farder Coram couldn’t, which was the agitation of Dr. Lanselius’s daemon, and she knew at once that it was no good to pretend. So she said, â€Å"Actually, I can read it,† speaking half to Dr. Lanselius and half to Farder Coram, and it was the consul who responded. â€Å"That is wise of you,† he said. â€Å"Where did you obtain this one?† â€Å"The Master of Jordan College in Oxford gave it to me,† she said. â€Å"Dr. Lanselius, do you know who made them?† â€Å"They are said to originate in the city of Prague,† said the consul. â€Å"The Scholar who invented the first alethiometer was apparently trying to discover a way of measuring the influences of the planets, according to the ideas of astrology. He intended to make a device that would respond to the idea of Mars or Venus as a compass responds to the idea of North. In that he failed, but the mechanism he invented was clearly responding to something, even if no one knew what it was.† â€Å"And where did they get the symbols from?† â€Å"Oh, this was in the seventeenth century. Symbols and emblems were everywhere. Buildings and pictures were designed to be read like books. Everything stood for something else; if you had the right dictionary, you could read Nature itself. It was hardly surprising to find philosophers using the symbolism of their time to interpret knowledge that came from a mysterious source. But, you know, they haven’t been used seriously for two centuries or so.† He handed the instrument back to Lyra, and added: â€Å"May I ask a question? Without the books of symbols, how do you read it?† â€Å"I just make my mind go clear and then it’s sort of like looking down into water. You got to let your eyes find the right level, because that’s the only one that’s in focus. Something like that,† she said. â€Å"I wonder if I might ask to see you do it?† he said. Lyra looked at Farder Coram, wanting to say yes but waiting for his approval. The old man nodded. â€Å"What shall I ask?† said Lyra. â€Å"What are the intentions of the Tartars with regard to Kamchatka?† That wasn’t hard. Lyra turned the hands to the camel, which meant Asia, which meant Tartars; to the cornucopia, for Kamchatka, where there were gold mines; and to the ant, which meant activity, which meant purpose and intention. Then she sat still, letting her mind hold the three levels of meaning together in focus, and relaxed for the answer, which came almost at once. The long needle trembled on the dolphin, the helmet, the baby, and the anchor, dancing between them and onto the crucible in a complicated pattern that Lyra’s eyes followed without hesitation, but which was incomprehensible to the two men. When it had completed the movements several times, Lyra looked up. She blinked once or twice as if she were coming out of a trance. â€Å"They’re going to pretend to attack it, but they’re not really going to, because it’s too far away and they’d be too stretched out,† she said. â€Å"Would you tell me how you read that?† â€Å"The dolphin, one of its deep-down meanings is playing, sort of like being playful,† she explained. â€Å"I know it’s the fifteenth because it stopped fifteen times and it just got clear at that level but nowhere else. And the helmet means war, and both together they mean pretend to go to war but not be serious. And the baby means – it means difficult – it’d be too hard for them to attack it, and the anchor says why, because they’d be stretched out as tight as an anchor rope. I just see it all like that, you see.† Dr. Lanselius nodded. â€Å"Remarkable,† he said. â€Å"I am very grateful. I shall not forget that.† Then he looked strangely at Farder Coram, and back at Lyra. â€Å"Could I ask you for one more demonstration?† he said. â€Å"If you look out of this window, you’ll see a shed with forty or more sprays of cloud-pine hanging on the wall. One of them has been used by Serafina Pekkala, and the others have not. Could you tell which is hers?† â€Å"Yeah!† said Lyra, always ready to show off, and she took the alethiometer and hurried out. She was eager to see cloud-pine, because the witches used it for flying, and she’d never seen any before. The two men stood by the window and watched as she kicked her way through the snow, Pantalaimon bouncing beside her as a hare, to stand in front of the wooden shed, head down, manipulating the alethiometer. After a few seconds she reached forward and unhesitatingly picked out one of the many sprays of pine and held it up. Dr. Lanselius nodded. Lyra, intrigued and eager to fly, held it above her head and jumped, and ran about in the snow trying to be a witch. The consul turned to Farder Coram and said: â€Å"Do you realize who this child is?† â€Å"She’s the daughter of Lord Asriel,† said Farder Coram. â€Å"And her mother is Mrs. Coulter, of the Oblation Board.† â€Å"And apart from that?† The old gyptian had to shake his head. â€Å"No,† he said, â€Å"I don’t know any more. But she’s a strange innocent creature, and I wouldn’t have her harmed for the world. How she comes to read that instrument I couldn’t guess, but I believe her when she talks of it. Why, Dr. Lanselius? What do you know about her?† â€Å"The witches have talked about this child for centuries past,† said the consul. â€Å"Because they live so close to the place where the veil between the worlds is thin, they hear immortal whispers from time to time, in the voices of those beings who pass between the worlds. And they have spoken of a child such as this, who has a great destiny that can only be fulfilled elsewhere – not in this world, but far beyond. Without this child, we shall all die. So the witches say. But she must fulfill this destiny in ignorance of what she is doing, because only in her ignorance can we be saved. Do you understand that, Farder Coram?† â€Å"No,† said Farder Coram, â€Å"I’m unable to say that I do.† â€Å"What it means is that she must be free to make mistakes. We must hope that she does not, but we can’t guide her. I am glad to have seen this child before I die.† â€Å"But how did you recognize her as being that particular child? And what did you mean about the beings who pass between the worlds? I’m at a loss to understand you, Dr. Lanselius, for all that I judge you’re an honest man†¦.† But before the consul could answer, the door opened and Lyra came in bearing a little branch of pine. â€Å"This is the one!† she said. â€Å"I tested ’em all, and this is it, I’m sure. But it won’t fly for me.† The consul said, â€Å"Well, Lyra, that is remarkable. You are lucky to have an instrument like that, and I wish you well with it. I would like to give you something to take away with you†¦.† He took the spray and broke off a twig for her. â€Å"Did she really fly with this?† Lyra said. â€Å"Yes, she did. But then she is a witch, and you are not. I can’t give you all of it, because I need it to contact her, but this will be enough. Look after it.† â€Å"Yes, I will,† she said. â€Å"Thank you.† And she tucked it into her purse beside the alethiometer. Farder Coram touched the spray of pine as if for luck, and on his face was an expression Lyra had never seen before: almost a longing. The consul showed them to the door, where he shook hands with Farder Coram, and shook Lyra’s hand too. â€Å"I hope you find success,† he said, and stood on his doorstep in the piercing cold to watch them up the little street. â€Å"He knew the answer about the Tartars before I did,† Lyra told Farder Coram. â€Å"The alethiometer told me, but I never said. It was the crucible.† â€Å"I expect he was testing you, child. But you done right to be polite, being as we can’t be sure what he knows already. And that was a useful tip about the bear. I don’t know how we would a heard otherwise.† They found their way to the depot, which was a couple of concrete warehouses in a scrubby area of waste ground where thin weeds grew between gray rocks and pools of icy mud. A surly man in an office told them that they could find the bear off duty at six, but they’d have to be quick, because he usually went straight to the yard behind Einarsson’s Bar, where they gave him drink. Then Farder Coram took Lyra to the best outfitter’s in town and bought her some proper cold-weather clothing. They bought a parka made of reindeer skin, because reindeer hair is hollow and insulates well; and the hood was lined with wolverine fur, because that sheds the ice that forms when you breathe. They bought underclothing and boot liners of reindeer calf skin, and silk gloves to go inside big fur mittens. The boots and mittens were made of skin from the reindeer’s forelegs, because that is extra tough, and the boots were soled with the skin of the bearded seal, which is as tough as walrus hide, but lighter. Finally they bought a waterproof cape that enveloped her completely, made of semitransparent seal intestine. With all that on, and a silk muffler around her neck and a woollen cap over her ears and the big hood pulled forward, she was uncomfortably warm; but they were going to much colder regions than this. John Faa had been supervising the unloading of the ship, and was keen to hear about the witch consul’s words, and even keener to learn of the bear. â€Å"We’ll go to him this very evening,† he said. â€Å"Have you ever spoken to such a creature, Farder Coram?† â€Å"Yes, I have; and fought one, too, though not by myself, thank God. We must be ready to treat with him, John. He’ll ask a lot, I’ve no doubt, and be surly and difficult to manage; but we must have him.† â€Å"Oh, we must. And what of your witch?† â€Å"Well, she’s a long way off, and a clan queen now,† said Farder Coram. â€Å"I did hope it might be possible for a message to reach her, but it would take too long to wait for a reply.† â€Å"Ah, well. Now let me tell you what I’ve found, old friend.† For John Faa had been fidgeting with impatience to tell them something. He had met a prospector on the quayside, a New Dane from the country of Texas, and this man had a balloon, of all things. The expedition he’d been hoping to join had failed for lack of funds even before it had left Amsterdam, so he was stranded. â€Å"Think what we might do with the help of an aeronaut, Farder Coram!† said John Faa, rubbing his great hands together. â€Å"I’ve engaged him to sign up with us. Seems to me we struck lucky a coming here.† â€Å"Luckier still if we had a clear idea of where we were going,† said Farder Coram, but nothing could damp John Faa’s pleasure in being on campaign once more. After darkness had fallen, and when the stores and equipment had all been safely unloaded and stood in waiting on the quay, Farder Coram and Lyra walked along the waterfront and looked for Einarsson’s Bar. They found it easily enough: a crude concrete shed with a red neon sign flashing irregularly over the door and the sound of loud voices through the condensation-frosted windows. A pitted alley beside it led to a sheet-metal gate into a rear yard, where a lean-to shed stood crazily over a floor of frozen mud. Dim yellow light through the rear window of the bar showed a vast pale form crouching upright and gnawing at a haunch of meat which it held in both hands. Lyra had an impression of bloodstained muzzle and face, small malevolent black eyes, and an immensity of dirty matted yellowish fur. As it gnawed, hideous growling, crunching, sucking noises came from it. Farder Coram stood by the gate and called: â€Å"lorek Byrnison!† The bear stopped eating. As far as they could tell, he was looking at them directly, but it was impossible to read any expression on his face. â€Å"lorek Byrnison,† said Farder Coram again. â€Å"May I speak to you?† Lyra’s heart was thumping hard, because something in the bear’s presence made her feel close to coldness, danger, brutal power, but a power controlled by intelligence; and not a human intelligence, nothing like a human, because of course bears had no daemons. This strange hulking presence gnawing its meat was like nothing she had ever imagined, and she felt a profound admiration and pity for the lonely creature. He dropped the reindeer leg in the dirt and slumped on all fours to the gate. Then he reared up massively, ten feet or more high, as if to show how mighty he was, to remind them how useless the gate would be as a barrier, and he spoke to them from that height. â€Å"Well? Who are you?† His voice was so deep it seemed to shake the earth. The rank smell that came from his body was almost overpowering. â€Å"I’m Farder Coram, from the gyptian people of Eastern Anglia. And this little girl is Lyra Belacqua.† â€Å"What do you want?† â€Å"We want to offer you employment, lorek Byrnison.† â€Å"I am employed.† The bear dropped on all fours again. It was very hard to detect any expressive tones in his voice, whether of irony or anger, because it was so deep and so flat. â€Å"What do you do at the sledge depot?† Farder Coram asked. â€Å"I mend broken machinery and articles of iron. I lift heavy objects.† â€Å"What kind of work is that for a panserbjorn ?† â€Å"Paid work.† Behind the bear, the door of the bar opened a little way and a man put down a large earthenware jar before looking up to peer at them. â€Å"Who’s that?† he said. â€Å"Strangers,† said the bear. The bartender looked as if he was going to ask something more, but the bear lurched toward him suddenly and the man shut the door in alarm. The bear hooked a claw through the handle of the jar and lifted it to his mouth. Lyra could smell the tang of the raw spirits that splashed out. After swallowing several times, the bear put the jar down and turned back to gnaw his haunch of meat, heedless of Farder Coram and Lyra, it seemed; but then he spoke again. â€Å"What work are you offering?† â€Å"Fighting, in all probability,† said Farder Coram. â€Å"We’re moving north until we find a place where they’ve taken some children captive. When we find it, we’ll have to fight to get the children free; and then we’ll bring them back.† â€Å"And what will you pay?† â€Å"I don’t know what to offer you, lorek Byrnison. If gold is desirable to you, we have gold.† â€Å"No good.† â€Å"What do they pay you at the sledge depot?† â€Å"My keep here in meat and spirits.† Silence from the bear; and then he dropped the ragged bone and lifted the jar to his muzzle again, drinking the powerful spirits like water. â€Å"Forgive me for asking, lorek Byrnison,† said Farder Coram, â€Å"but you could live a free proud life on the ice hunting seals and walruses, or you could go to war and win great prizes. What ties you to Trollesund and Einarsson’s Bar?† Lyra felt her skin shiver all over. She would have thought a question like that, which was almost an insult, would enrage the great creature beyond reason, and she wondered at Farder Coram’s courage in asking it. lorek Byrnison put down his jar and came close to the gate to peer at the old man’s face. Farder Coram didn’t flinch. â€Å"I know the people you are seeking, the child cutters,† the bear said. â€Å"They left town the day before yesterday to go north with more children. No one will tell you about them; they pretend not to see, because the child cutters bring money and business. Now, I don’t like the child cutters, so I shall answer you politely. I stay here and drink spirits because the men here took my armor away, and without that, I can hunt seals but I can’t go to war; and I am an armored bear; war is the sea I swim in and the air I breathe. The men of this town gave me spirits and let me drink till I was asleep, and then they took my armor away from me. If I knew where they keep it, I would tear down the town to get it back. If you want my service, the price is this: get me back my armor. Do that, and I shall serve you in your campaign, either until I am dead or until you have a victory. The price is my armor. I want it back, and then I shall never need spirits again.† How to cite The Golden Compass Chapter Ten, Essay examples

Samsung in Apple Patent Damages Dispute

Question: Discuss about the Samsung in Apple Patent Damages Dispute. Answer: Introduction: This paper will evaluate a court case between two giant companies which sell more than half of the smartphones sold all over the world (Taube, 2016). Apple and Samsung have been playing a tug-of-war in the courts from last several years, with both choosing to end some of the other cases outside the court (Satariano Rosenblatt, 2014). The base of this paper is a news article by Balakrishnan (2016) with the same title. What happened is that Samsung copied some design from Apple and used them to great success in its products. Samsung denies having stolen Apple's intellectual property per se but admits to stealing only components from Apple. Using the complete end-product as the foundation for determining the value of penalty has been turned down by the Supreme Court in the Dec 2016 ruling when only portions are stolen and integrated as a part of a complex product. The Supreme Court has ruled that in the instance of a simple product, say a dinner plate, the complete end-product will be used, but not so for a complex product, say an oven (Balakrishnan, 2016). The ruling by the Supreme Court presents an ethical quandary. This paper will ask the question that is it okay to steal portions from someone else's efforts (intellectual property) and implement it in own's product (and possibly build something equal or better). Specifically, was Samsung ethically correct in copying components of Apple to include in this products. This paper will explore this question from the perspective of four classical ethical theories - Utilitarianism, Deontology, Virtue Ethics and Contractarianism. Map of Arguments From Moral Perspective Utilitarianism is an ethical theory that gives prominence to the consequences of an action. Utilitarianism takes upon itself to do the maximum possible benefit (or the minimum harm) upon as many sentient beings as possible which will be affected by the actions. It finds roots in guiding the legislators in the 18th century (Driver, 2014) to help them choose which laws to enact. Utilitarianism is a type of Consequentialism, as it depends on the consequences to labelling the actions as morally good or bad (Nathanson, n.d.). In the Utilitarianism school of thought, was Samsung ethically right in stealing portions from Apple? Apple is in the iOS operating system, and Samsung used the stolen assets in the Android operating system. Now, these operating systems are ecosystems in themselves and people rarely migrate from one to another. While Android boasts of openness in architecture and apps, iOS boasts of familiarity (Samuels, 2017). Thus, if these components had stayed with Apple, a large chunk of smartphone users (Samsung ones using products based on stolen concepts) would have never benefitted from these assets. The loss to Apple is the increases unfair competition and loss of sales. However, Apple is not sitting still and has sued Samsung. Thus, the greater good is for the users of both operating systems benefitting from new and novel technologies. Thus, this stealing of components is ethical. Deontology Deontology finds its foundations in duty and is a rigid ethical theory. Deontology focuses on the action. The consequences are not relevant in this school of thought. Thus, in Deontological Ethics, there is a clear-cut classification of an action as being morally good or bad. In Deontology, a person who chooses to (attempt to) kill an intruder to his house is doing the ethical thing. In Deontology, consequences can never be used to justify actions (Alexander Moore, 2016). Stealing is morally wrong action. Stealing is wrong because if it is okay, then everyone will be (morally) free to steal and everyone will be busy securing their property, and no progress will be possible. This reasoning applies to stealing a pencil from the office to the stealing of ideas. Samsung stole assets developed by Apple. The consequences are not relevant here. This copying is not ethically correct. Virtue Ethics Virtue Ethics do not codify any actions as morally right or wrong, and neither base the evaluation of the consequences. Virtue Ethics is a general school of thought promoting the correct thing, at the relevant time, with the right person, and in the appropriate measure. Such a definition leaves the analysis of every scenario open. The goal of Virtue Ethics is Eudaimonia or human flourishing (Robinson, 1999). Also, the virtues are not merely concepts and require wholehearted acceptance of the beliefs (Hursthouse Pettigrove, 2016). Virtue Ethics is about moderation and avoiding the both vices of deficiency and abundance. In the perspective of Virtue Ethics, was Samsung ethically correct in stealing components designed by Apple? By stealing from Apple, Samsung is reaping the benefits of someone else's efforts. That does not bode well for human flourishing, which is the aim of Virtue Ethics. With this action, the stealer (Samsung) is training the innocent hard worker (Apple) not to util ise efforts in developing new technologies. Someone or Samsung itself will steal those again. Thus, whatever Samsung has done is hurting the overall situation and thus is ethically wrong. Contractarianism Contractarianism does away with the idea that morality is something deep, pervasive or handed down to us humans by some deity ("Contractarianism: Crash Course Philosophy #37", 2016). Contractarianism states that whenever a group of rational, free (as in speech) and self-interested people come together, morality emerges. There is nothing hard-and-fast about morality, and it is born out of the need to uphold the agreements (explicit and implicit contracts). This school of thought considers people, being free-willed, to be the sole and best deciders of their actions. Anything goes if the parties of the contract are free-willed and keep their ends of the bargain. In the Contractarianism school of thought, was Samsung ethically right in stealing assets of Apple to include in its products? It is unclear exactly how Samsung copied the Apple's designs. However, Apple sells its products for personal use, and the assets (hardware, software, design) are the property of Apple. The contract betwe en the selling company and the buying party is by mutual will. Moreover, this contract must be upheld by either party. Samsung, howsoever, got hold of the intellectual property of Apple has violated the contract. Thus, this stealing is ethically wrong. Conclusion This paper analysed the stealing of Apple's assets by Samsung for use in its products. Needless to say, Apple is not sitting around and letting anyone run off with its hard work. The paper evaluated the act under the lens of four ethical theories. Most of the theories led to the conclusion that this stealing was morally wrong, except for the few which focused on consequences. References Alexander, L. Moore, M. (2016). Deontological Ethics. Stanford Encyclopedia of Philosophy. Retrieved 10 January 2017, from https://plato.stanford.edu/entries/ethics-deontological/ Balakrishnan, A. (2016). Supreme Court sides with Samsung in Apple patent damages dispute. CNBC. Retrieved 10 January 2017, from https://www.cnbc.com/2016/12/06/supreme-court-rules-for-samsung-in-apple-patent-case.html Contractarianism: Crash Course Philosophy #37. (2016). YouTube. Retrieved 10 January 2017, from https://www.youtube.com/watch?v=2Co6pNvd9mc Driver, J. (2014). The History of Utilitarianism. Stanford Encyclopedia of Philosophy. Retrieved 10 January 2017, from https://plato.stanford.edu/entries/utilitarianism-history/ Hursthouse, R. Pettigrove, G. (2016). Virtue Ethics. Stanford Encyclopedia of Philosophy. Retrieved 10 January 2017, from https://plato.stanford.edu/entries/ethics-virtue/ Nathanson, S. Utilitarianism, Act and Rule | Internet Encyclopedia of Philosophy. Internet Encyclopedia of Philosophy. Retrieved 10 January 2017, from https://www.iep.utm.edu/util-a-r/#H1 Robinson, D. (1999). Aristotle's psychology (1st ed.). Joe Christensen Inc. Samuels, M. (2017). Android vs iOS: Which is best for business? | ZDNet. ZDNet. Retrieved 10 January 2017, from https://www.zdnet.com/article/android-vs-ios-which-is-best-for-business/ Satariano, A. Rosenblatt, J. (2014). Apple, Samsung Agree to End Patent Suits Outside U.S.. Bloomberg.com. Retrieved 10 January 2017, from https://www.bloomberg.com/news/articles/2014-08-05/apple-samsung-agree-to-end-patent-suits-outside-u-s- Taube, S. (2016). The Samsung-Apple Court Case: How Patent Law Shapes the Market - Investment U. Investment U. Retrieved 10 January 2017, from https://www.investmentu.com/article/detail/52946/samsung-apple-court-case-patent-law-shapes-market