Walt Disney the Pioneer in Entertainment Film Essay

Walt Disney the Pioneer in Entertainment Film During a 43-year Hollywood career, which spanned the development of the motion picture medium as a modern American art, Walter Elias Disney was a pioneer and innovator, and the possessor of one of the most fertile imaginations the world has ever known. His creations set forth a foundation in the realm of animated entertainment through the use of modern applications and ingenious techniques. As an ambitious animator, Walt Disney began his career making animated commercials for the Kansas City Film Ad Company in 1919, in which they were previewed at local theatres (Jackson 6). Years later, he then moved on to opening his own animation firm producing Laugh-o-Grams. These animated shorts†¦show more content†¦It was calculated that if the film ran at 90 ft/min., they could animate the silent cartoon to a musical beat by planning it out in advance. Their simple tunes could be played at 2 beats/sec, so markings were made on the film every 12 frames, both as a guide for the ani mator, and later as an indicator for the orchestra, which would synchronize the musical track (Maltin 4). The Cinephone Process, created by Walt Disney and Pat Powers, was responsible for introducing the sound effects into STEAMBOAT WILLIE . This endeavor caught the attention of many and brought forth a positive reaction towards the magical works of Disney. The New York Times wrote: â€Å"It is an ingenious piece of work with a good deal of fun. It growls, whines, squeaks and makes various other sounds that add to its mirthful quality (5).† As the film industry experimented with new developments and methods to improve on the quality and special effects of their featured films, Disney followed right behind. Like introducing sound into his cartoons, Disney was eager to incorporate color to add visual stimulation to his cartoons. Color brought a new dimension to cartoons, but only through trial and error. Walt Disney instructed technicians to experiment with nitrates and other solutions and even attempted to hand tint each frame, but it failed. It provedShow MoreRelatedWalt Disney s Accomplishments And Accomplishments1460 Words   |  6 Pages Walt Disney was a pioneer of cartoon films based off of his creative animation and imaginative characters. He is well-known for producing Mickey Mouse, Donald Duck, the Seven Dwarfs, and many other famous Disney characters. Walt Disney’s childhood prepared him for the career he never dreamed of having, which was a cartoonist. His greatest achievements lead to huge investments such as Disneyland, Disneyworld, and other companies which hold his name to their title. His legacy lives on today in AmericaRead MoreWalt Disney : A Pioneer Of Cartoon Films And As The Founder Of The Disney Company957 Words   |  4 Pagesimagination ¨ (Disney, 2014). Walter Elias  ¨Walt ¨ Disney is famous as a pioneer of cartoon films and as the founder of The Walt Disney Company. He was an American motion-picture producer, television producer, and a showman. Disney came from humble beginnings but ended up transforming the entertainment industry. Walt Disney had a challenging childhood, grew up and chose a career that would liven up his life, achieved many accomplishments, and left a legacy for years to come. Childhood Walt Disney was bornRead MoreMr. Walter Elias Disney was an Innovator and a Pioneer, An Outline650 Words   |  3 PagesHollywood career, Walter Elias Disney was an innovator and pioneer. His creations brought a foundation of animated entertainment, and the use of his imagination to create new and great ideas. Walt Disney had many unique and creative ideas, none of which where to impossible to make into reality. I) Disney’s life A. Walt Disney was born on December 5 1901 in Chicago Illinois. B. After waltz birth, the Disney family moved to Missouri Where Walt lived out his childhood. C. Walt had an interest in art;Read MoreEssay on The Life of Walt Disney1667 Words   |  7 Pagesyoung man started off with one idea that lead to bigger and better ideas as time went on. Walt Disney imagined what people thought to be the impossible and created a Disney empire that was made up of cartoons, movies, amusement parks, and much more entertainment. To think if Walt Disney never shared his visions with the world, there would be no animation, amusement parks, Mickey Mouse, or any classic Disney movies like Snow White, Mary Poppins, or Beauty and the Beast. Also, children wouldn’t haveRead MoreWalt Disney : The Disney1647 Words   |  7 PagesWhy Walt Disney is known Walt Disney innovations include the first cartoons with synchronized sound, the first full-length animated feature film and, of course, the theme park. â€Å"Walt Disney was an American motion-picture and television producer and showman, famous as a pioneer of cartoon films and as the creator of Disneyland. Walter Elias Walt Disney was born on December 5, 1901, in Hermosa, Illinois. He and his brother Roy co-founded Walt Disney Productions, which became one of the best-knownRead MoreCompetitive Strategy Including the Use of Porters Five Forces Model Being Aplied on Carrefour Egypt1639 Words   |  7 Pagescompany background For more than nine decades, the name Walt Disney has been preeminent in the field of family entertainment. From humble beginnings as a cartoon studio in the 1920s to today s global corporation, The Walt Disney Company continues to proudly provide quality entertainment for every member of the family, across America and around the Disney is an American diversified multinational mass media corporation headquartered in Walt Disney Studios, Burbank, California, United States. It is theRead MoreDisney : A Dreaming Nonconformist1353 Words   |  6 PagesDisney: A Dreaming Nonconformist Society has a rule book, it lists how we should act and think and be. Some people decide to disregard the rule book and write their own. These people are daring, different, and sometimes even seen as impractical but often they leave a lasting impact on our lives. I know of many people who fit this description, but none more influential on our lives today than Walt Disney. Walt Disney was a producer of motion-pictures and television shows. He was a showman and isRead MoreWalt Disney Biography Essay1414 Words   |  6 PagesWalt Disney is a legend, a folk hero of the 20th century. His worldwide popularity was based on imagination, optimism, creation, and self-made success in America. Walt Disney did more to touch the hearts, minds, and emotions of millions of kids and adults than any other person. He brought us closer to the future, while telling us of the past. It is certain, that there will never be such as great a man, as Walt Disney. Walter Elias Disney was born December 5, 1901 in Chicago Illinois. Walt was oneRead MoreSpeech987 Words   |  4 Pagesspeech, my audience will know the history of Walt Disney, his invention of Disney World, and how his invention has impacted people. THESIS STATEMENT: To pay tribute to Walt Disney, the inventor of Disney World, I will share with you a brief history of Walt Disney, his invention of Disney World, and how his invention has impacted people. Walt Disney INTRODUCTION I. Attention-getter: How many of you have been or at least heard of a place call Disney World? II. Establish your credibility:Read MoreWalt Disney Company1407 Words   |  6 Pagesmarketing has become necessary for an organization’s survival and The Walt Disney Company (Disney) has been a pioneer in global expansion. Disney was founded in 1923 and is one of the largest media and entertainment corporations in the world consisting of theme parks, film and record brands, and licensed character brands. Although Disney has captured much of the global market, many of the world’s locations have remained void of the Disney magic. The key to successfully entering these markets is marketing

Chapter 4 Account Titles and Preparation of Financial Statements Free Essays

Chapter 4 : Account Titles and Preparation of Financial Statements| Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. We will write a custom essay sample on Chapter 4 : Account Titles and Preparation of Financial Statements or any similar topic only for you Order Now (2) Funds and long-term investments. (3) Property, plant and equipment. (4) Depletable assets. (5) Intangible assets. (6) Other assets. 2. Liabilities. Article 15 : Current assets mean unrestricted cash and cash equivalent, short-term investments, and other assets that are convertible to cash or expended within one year. Categorization and evaluation of current asset titles along with required explanatory notes are as follows: 1. Cash and Cash equivalent: cash on hand, deposits with banks, cash for revolving use, petty cash, and short-term and highly liquid investment that can be converted into a fixed amount of cash with interest fluctuation having small impact thereon, excluding those already set aside for use or restricted by law or contract; the account nature and required notes are as follows: (1) Non-demand-deposits with maturity over a year shall be specified. 2) Time deposits (including negotiable certificates of deposit) shall be reclassified as other assets if provided as lien for a long-term liability or as other current liabilities if provided as lien for a current liability, and shall be specified in the notes for the fact of collateralization. Refundable deposit shallbe classified as a current or other asset by the long- or short-term nature, and shall be specified in the notes. (3) Compensating balances shall be classified as current assets if arising from short-term loans, or reclassified as other assets or long-term investments if arising from long-term liabilities. 2. Short-term investment: defined as investment that is short-term; the nature of titles and evaluation thereof and the required explanatory notes are as follows: (1) Financial asset with change in fair value being recorded as gains or losses and financial asset available for sale shall be valued using the fair value on the balance sheet date; the fair value of listed or OTC stock and depository receipts indicate the closing price on the balance sheet date. 2) Financial assets which need to be sold within a short period of time, thus changing in fair value and incurring a gain or loss, must be reflected in the financial assets records or when determining how to measure the gains or losses, you decided on using fair value to reflect these changes in fair value, these figures must also be reflected in your financial asset records. 3) Financial asset available for sale shall mean the non-derivative financial assets other than the financial assets with change in fair value being recorded in to gains or losses, which financial assets are to be held until the date of expiry. 4) Short-term investments provided as a lien, collateral or refundable deposit shall be recorded as a short-term investment if the liability for such an investment is provided as a guarantee; if a short-term investment is provided as a guarantee for a long-term liability, such investments shallbe recorded as long-term investments. Facts regarding the guaranteeshall be specified in either case. 3. Hedging financial assets: defined as the financial assets set up in hedging accounting, which are used as effective hedging tools, shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other assets. 4. Notes Receivable: defined as various notes which are collected by the business entity. The accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the face value if maturing within one year. (2) Notes receivable that were discounted or transferred to others shall be deducted and specified. (3) Notes receivable arising from operations shall be presented separately from those not arising from operations. 4) Large-sum notes receivable from related persons shall be presented individually. (5) Notes receivable that are provided as collateral shall be specified in the notes. (6) Notes receivable determined to be uncollectible shall be written off. (7) Notes receivable shall be valued at closing for the uncollectible amount, and any allowance for the uncollectible amount shall be properly provided and presented as the contra account of the notes receivable. 5. Accounts Receivable: defined as the claim of the business entity arising from selling goods or services; the accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value or may be valued at the book value if maturing within one year. (2) Large-sum accounts receivable from related persons shall be presented individually. (3) Unrealized interest revenues from installment sales shall be presented as the contra account of the accounts receivable. 4) Accounts receivable to be collected over one year, shall be specified in the notes for the amount of expected collection of each year. (5) â€Å"Designated Collateralized Accounts Receivable† shall be disclosed in the notes. (6) Accounts receivable that includes receivables from a long-term construction contract shall be presented and specified in the notes for the reserved portion that has been billed as it pertains to the construction account. Where the expected collection of the reserved amount runs past one year, the expected amount of collection for each year shall be specified in the notes. (7) Accounts receivable determined as uncollectible shall be written off. (8) Accounts receivable shall be valued at closing for the uncollected amount, and an allowance for the uncollectible amount shall be properly provided and presented as the contra account of the accounts receivable. . Other Receivables: defined as the receivables that do not belong to the categories of receivables in the preceding paragraph; the account nature, valuation and required notes are as follows: (1) Other receivables exceeding five percent of the sum of current assets shall be presented separately by nature or object. 2) Other receivables shall be valued at closing for the uncollected amount, and an allowance for the uncollected amount shall be properly provided and presented as the contra account of the receivables. Where the receivables are classif ied greater detail, , the allowance account shall also be presented accordingly. 7. Inventories: defined as merchandise or goods, either finished goods or by-products for sale in normal operations along with goods that are work-in-process to be sold upon completion, or raw materials or supplies used directly or indirectly in the production of goods (or services) for sale; the account nature, valuation and required notes are as follows: (1) Inventories shall be valued using the lower of cost or market price method. 2) Inventories with defect, damage or obsolescence causing an obvious decline in value shall be valued based on the net realizable value. (3) Inventories that are provided as lien or guarantee, whose usage is supervised by creditors, etc. shall be specified. 8. Prepayments: defined as various costs and expenses prepaid. With exception for funds required by contract for the purchase of fixed assets and construction funds for unfinished construction funds, which should both be categorized as fixed assets. 9. Other Current Assets: defined as current assets that do not belong to the previous seven categories of current assets. However, any of the previous categories of current assets, with the exception of cash, not exceeding five percent of the sum of current assets may be merged into other current assets. Article 16 : Funds and long-term investments are defined as the various funds set aside for operational purposes and long-term investments used by the business for special purposes; the account categories, valuation and required notes are as follows: 1. Funds: defined as assets provided for special purposes, including sinking funds, improvement and expansion funds, contingency loss funds and other related mutual funds. The resolution and implementation method on which appropriation of the funds is ba sed shall be specified. 2. Long-term Investments: defined as investments of a long-term nature, such as investment in other enterprises, purchases of long-term bonds or investments in real estate or other related investments; the account nature, valuation and required notes are as follows: (1) Long-term investments shall be specified for the valuation basis and shall be presented separately by nature. (2) The accounting handling of long-term equity investments valued by equity method shall follow the provisions of the Statement of Financial Accounting Standards No. announced by the Accounting Research and Development Foundation of the Republic of China (hereinafter referred to as the â€Å"Statement of Financial Accounting Standards†). (3) The accounting handling of long-term equity investments not valued by the equity method shall follow the provisions outlined in the Statement of Financial Accounting Standards No. 34. (4) Long-term investments that are provided as lien or subject to restrictions, limi tations, etc. hall be specified. (5) Long-term equity investments measured by cost means those who possess the following securities without material impact or the derivative products moving along with such securities and deliver through such securities: 1. Equity securities that are not traded at the stock exchange or not traded over the OTC. 2. Emerging stock. (6) Financial assets in held-to-maturity: defined as non-derivative financial asset with fixed or determined collection amounts and date of expiry, which business have aggressive intent and capability to hold until the date of expiry. Bond investments which are held until the date of expiry shall be measured by amortized cost; investments held until the date of expiry that expire within one year shall be recorded as a current asset. (7) Bond investments measured by amortized cost: defined as bond investment without the open quote of active market with fixed or determined collectable amount that meet the following conditions: 1. Not destined to be measured by fair value and the change of fair value being recorded as gains and losses. 2. Not destined to be available for sale. | Article 17 : Fixed assets defined as tangible assets which are provided for use in operations, not intended for sale, and used for more than one year; the account categories, valuation and required notes are as follows: 1. Land: defined as land or permanent land improvements used in operations; its valuation includes acquisition costs, land improvements of a permanent nature and increases in value from revaluation, etc. The estimated reserve provided for land value increment tax on the increase in value from revaluation shall be classified as a long-term liability. Land that is temporarily registered under the name of others, rather than that of the business entity itself, due to legal restrictions shall be disclosed in the notes and all safeguarding measures shall be specified. 2. Buildings: defined as self-owned building and structures and other accessory facilities; the valuation includes acquisition costs of the building and structures, capitalized expenditures after acquisition that extend the useful life or ervice potential of the asset, and increases in value from revaluation. 3. Machinery and Equipment: defined as self-owned machinery or shall be valued at cost and may be classified as fixed assets or intangible assets. Leasehold improvements must be depreciated or amortized reasonably and systematically without interruption based on its durable lifespan or lease term, depending which one comes first, then they can be transferred as a compensation in a rational and systemic method or share its cost. . Miscellaneous Fixed Assets: defined as the assets that do not belong to the previous five categories; the valuation includes acquisition costs and capitalized expenditures prior to acquisition which extend the useful life or service potential of the asset, thus increasing in value from revaluation. 7. Construction in Progress and Prepayment for Equipment: defined as construction operations that are in process or installations that are unfinished along with prepayments for purchases of fixed assets to be used in operations The valuation includes the costs incurred during the process of construction and installation. Fixed assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase or decrease must also be specified. With the exception of land, other fixed assets, upon reaching an useable condition, shall be depreciated reasonably and systematically during each period without interruption with the depreciation method specified, and the depreciation shall be transferred by nature to expenses or indirect manufacturing costs of each period; the accumulated depreciation shall be presented as the contra account of the fixed asset. Fixed assets with no operation value shall e regarded as other assets below the net realizable value or book value. The cost and accumulated depreciation of the assets that have no net realizable value must be written off and the difference shall be recognized as a loss. A fixed asset that is still in use after its service life shall be depreciated based on the salvage value. Fixed assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 18 : Depletable assets are defined as natural resources whose value decreases after extraction, cuttin g or other means of alteration; the account valuation and required notes are as follows: 1. Depletable assets shall be recorded according to the exact cost of acquisition, exploration and development. 2. Depletable assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase should be specified. . Depletable assets shall be depleted reasonably and systematically each period without interruption within the estimated extraction or useful life with the depletion method specified. The depletion shall be transferred to inventories or cost of goods sold. The accumulated depletion shall be presented as the contra account of the depletable asset. 4. Depletable assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 19 : Intangible assets are defined as assets of economic value but without physical existence; the account categories, valuation and required notes are as follows: 1. Trademarks: defi ned as trademarks that are legally acquired or purchased; the valuation thereof shall use the unamortized cost. 2. Patents: defined as patents that are legally acquired or purchased; the valuation thereof shall use the unamortized cost. 3. Copyright: defined as the rights to publish, sell or perform the original or translated work of literature, art, academe, music, movie, etc. the valuation thereof shall use the unamortized cost. 4. Computer Software: defined as computer software purchased or developed for sale, rented or marketed by other means; the valuation thereof shall use the unamortized portion of costs of purchase or costs incurred from the establishment of technological feasibility to the production of product masters. The costs incurred prior to the establishment of technological feasibility shall be expensed as research and development costs. . Goodwill: defined as the goodwill acquired at a given price; the depreciation test shall be conducted annually. Recognized goodw ill impairmen cannot be reversed. 6. Organization Costs: defined as the necessary costs incurred for organizing a business entity during its startup period. Organization costs shall be valued at the unamortized cost. Self-developed intangible assets that cannot be clearly identified, as goodwill, shall not be recognized as assets. Research expenditures and development expenditures, with the exception of commissioned research where the costs can be totally recovered according to contract, must be regarded as an incurred expense. However, development expenditure meeting the following requirement can be capitalized; the amount of capitalization cannot exceed the estimated present net income value on future recovery, the present value for estimated future income post subtraction of recurring research, development expenditure, production cost and marketing expenses: 1. Technical viability has been made possible to complete such intangible asset. 2. Business entities intend complete such intangible asset and put it out for use or sale. 3. Business entities are capable of using or selling such intangible asset. 4. There exists a specific market encompassing intangible assets or its products; such intangible asset for internal use shall possess useful qualities. 5. Business entities have sufficient technology, finance and other resources to complete such development project and use or sell such intangible asset. 6. Expenditures that are regarded as such intangible asset during the development period can be reliably measured. Intangible assets shall be specified for the valuation basis; those whose duration of economic benefit can be reasonably estimated shall be reasonably and systemically amortized over the years of useful life. The length of amortization and method of calculation shall be specified. Intangible assets without clear economic benefit cannot be amortized. | Article 20 : Other assets are defined as assets that do not belong to the previous five categories of assets and whose collection or liquidation extends over one year; the account categories, valuation and required notes are as follows: 1. Assets Leased to Others: defined as the self-owned assets that are leased to others by a business entity whose main business is not investment or leasing. . Idle Assets: defined as assets that are currently not being used in operations. Idle assets shall be valued at the net realizable value. 3. Refundable Deposit: defined as the cash or other assets provided to others for the purpose of guarantee. 4. Long-term Notes, Accounts and Overdue Receivables: defined as the notes, accounts and overdue receivables whose date of collection has ran over one year. Long-term notes and account receivables shall be valued at the present value and overdue receivables shall be valued at the net realizable value. 5. Deferred Assets: defined as the incurred expenses whose benefits last for more than one year, which must be borne by future periods. Deferred assets shall be valued at the unamortized cost. 6. Miscellaneous Assets: defined as other assets that do not belong to the previous five categories of other assets. Overdue receivables of a material amount shall be presented individually, overdue occurrences must be stated specifically including reason and amount of uncollectible allowance provided. Other assets exceeding five percent of the sum of total assets shallbe separately presented by nature. | Article 21 : Current liabilities are regarded as liabilities that are to be settled by use of current assets or other current liabilities within one year. The account categories, valuation and required notes for current liabilities are as follows: 1. Short-term Borrowings: defined as the sum of money that is borrowed or is an overdraft from a financial institution or another party and is to be repaid within one year or one operating cycle; the valuation and required notes are as follows: (1) Shall be valued at the present value. (2) Shall be specified by type or nature, guarantee situation and interest rate range of the borrowings, and, if collateral is provided, the name and book value of the collateral. 3) Borrowings from financial institutions, owners, employees, related persons, and other persons or institutions shall be separately specified. 2. Short-term Notes and Bills Payable: defined as the short-term notes and bills issued through a commissioned financial institution for the purpose of obtaining funds from the money market, including commercial paper payable and bank acceptances, etc. the valuation and required notes are as follows: (1) Shall be valued at the present value; discounts on short-term notes and bills payabl e shall be presented as the contra account on the short-term notes and bills payable. (2) Shall be specified for the guarantee, institution of acceptance and interest rate, and if collateral is provided, the name and book value of the collateral. 3. Other Financial Liabilities: defined as liabilities meeting one of the following conditions: (1) financial liabilities at fair value according to the income statement should be recorded as gains and losses indicating the financial liabilities to be bought back within a short period of time or financial liabilities assigned to be measured by fair value at original recording with change in fair value being recorded as profit and loss. 2) Hedging Financial Liabilities: defined as the financial liabilities destined by hedge accounting which are effective hedging tools, and shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other liabilities. 4. Notes Payables: defined as the various notes payable by the business entity; the valuation and required notes are as follows: (1) Notes payables shall be valued at the present value, or may be valued at the face value if due within one year. (2) Notes payables arising from operations shall be separately presented from those not arising from operations. (3) Notes payable of a material amount to related parties shall be presented individually. 4) Notes payable with collateral provided shall be specified for the name and book value of the collateral. (5) Notes payable that are used as security and can be recovered for cancellation at the termination of guarantee responsibility may not be presented as current liabilities, but shall be specified in the notes to financial statements for the nature and amount of the guarantee. 5. Accounts Payable: defined as the various accounts payable by the business entity; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. (2) Accounts payable arising from operations shall be separately presented from those not arising from operations. (3) Accounts payable of a material amount to related parties shall be presented individually. 4) Accounts payable with collateral provided shall be specified for the name and book value of the collateral. 6. Income Tax Payables: defined as the estimated income tax to be paid based on the taxable income. 7. Other Payables: defined as any of the payables that do not belong to the previous categories of payables, such as other tax payables, salary payables, etc. ; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. 2) Dividend and bonus payables whos e appropriation method and expected payment date are determined must be disclosed. (3) If paid amount exceeds 5% of total current liabilities, records must indict the nature of the transaction or the parties involved in the transaction. 8. Advance Receipts: defined as various sums of money received in advance. Advance receipts shall be presented separately by major category with special contract items specified. 9. Other Current Liabilities: defined as current liabilities that do not belong to the previous eight categories. However, any of the previous eight categories of current liabilities not exceeding five percent of the sum of total current liabilities may be merged into other current liabilities. | Article 22 : Long-term liabilities mean liabilities whose payment deadline exceeds one year or one operating cycle, whichever is the longer; the account categories, valuation and required notes are as follows: 1. Corporate Bonds Payable: defined as debentures issued by an issuer; the valuation and required notes are as follows: (1) Company bonds shall be valued at the face value adjusted for the unamortized premium and discount; the premium and discount shall be reasonably and systematically amortized as the adjustment of interest expense over the periods where the bonds are outstanding. 2) The approved total amount, interest rate, maturity date, name of the collateral, book value, place of issue and other covenants of bonds issued shall be specified in the note. (3) Where the bonds issued are convertible bonds, the conversion method and the amount already converted shall be specified. 2. Long-term Loans Payable: defined as the loans payable whose repayment deadlines is xceeds one year; the valuation and required notes are as follows: (1) shall be valued at the present value. (2) The content, maturity date, interest rate, name of the collateral, book value and other covenants of shall be spec ified. Where the repayment of long-term loans payable is denominated at a foreign currency or is based on a foreign currency exchange rate, the name and amount of the foreign currency shall be specified. 3) Long-term borrowings from owners, employees or related persons shall be separately specified. 3. Long-term notes and accounts payable: Mean the notes payables, accounts payables, etc. whose payment deadline exceeds one year. Long-term notes payable and other long-term accounts payables shall be valued at the present value. 4. Preferred stock liability: defined as the issuance of preferred stock of the nature of financial liability in compliance with No. 6 Bulletin of the Financial Accounting Standard. | Article 23 : Other liabilities are liabilities that cannot be classified as current or long-term liabilities; the account categories are as follows: 1. Deferred Liabilities: defined as deferred revenues, deferred income tax liabilities, etc. 2. Deposits Received: defined as the ca sh or other assets received from customers for the purpose of assurance. 3. Miscellaneous Liabilities: defined as other liabilities that do not belong to the previous two categories. Other liabilities exceeding five percent of the sum of total liabilities shall be presented separately by nature. | Article 24 : Capital defined as the capital brought into the business entity by the o wner and registered with a competent authority; however it does not include preferred stock of liability nature; the items that shall be specified in the notes are as follows: 1. The kinds of capital, face value per share, number of shares authorized, number of shares issued and special conditions shall be specified. 2. Convertible preferred stock and global depository receipts shall be specified for the place of issue, method of issue and conversion, amount already converted and special conditions. | Article 26 : Retained earnings or deficit meaning the equity resulting from business operations; the account categories are as follows: 1. Legal Reserve: defined as the reserve appropriated from earnings according to Company Law or other related regulations. 2. Special Reserve: defined as the reserve appropriated from earnings according to regulations or the resolution of earnings distribution for the purpose of restricting the distribution of earnings as dividends or bonus. 3. Retained Earnings-Unappropriated or Accumulated Deficit: defined as the earnings that have not been appropriated or the deficit has not been offset. The appropriation of retained earnings or the offsetting of deficit shall only be recorded in the book with the consent of the business owner or a mutual resolution among the stockholders. Proposals for the appropriation of earnings or the offsetting of deficit shall be specified in the notes to the current period financial statements. | Article 28 : The categories of items in the income statement are as follows: 1. Operating Revenue. 2. Operating Costs. 3. Operating Expenses. 4. Non-operating Revenues and Expenses, Other Income (Expense). 5. Income Tax 6. Gains and Losses of continuing operating department. 7. Gains and Losses of discontinuing department 8. Extraordinary Gains and Losses. 9. Cumulative effect of changes in accounting principles 10. Current period net income (or net losses)| Article 29 : Operating revenue refers to the revenue earned in the normal operation of selling goods or services provided in the current period; the account categories, valuation and required notes are as follows: 1. Sales Revenue: defined as the revenue earned from selling goods. Sales returns and allowances shall be presented as a contra account of sales revenues. 2. Service Revenue: defined as the revenue earned from providing services. 3. Agency Revenue: defined as the revenue earned from compensation for an intermediary, agency or commissioned work. 4. Other Operating Revenue: defined as other revenue that does not belong to the previous three categories. Article 30 : Operating costs refers to the costs that are borne for selling goods or providing services in the current period; the account categories, valuation and required notes are as follows: 1. Cost of Goods Sold: defined as the original cost of goods sold or the manufacturing costs of products sold. Purchases returns and allowances shall be presented as a contra account of purchases costs. 2. Services Costs: defined as the costs that are borne from providing services. 3. Agency Costs: defined as the costs that are borne from an intermediary, agency or commissioned work. 4. Other Operating Costs: defined as the costs that are borne from other operating revenues. | Article 31 : Operating Expenses refers to the expenses that are borne from selling goods or providing services in the current period; operating costs and expenses that cannot be separately presented may be merged into operating expenses. | either non-operating or expense indicating extraordinary losses. Article 33 : The income or losses from continuing operations refer to both operating and non-operating revenue. Net operating expenses and non-operating expenses, of which shall be presented separately according to the pre-tax amount, including income tax expenses or benefits, and post-tax amount. | Article 34 : The gains or losses from discontinued operations refers the income gained or monies lost due to business operations, along with disposition gains or losses and the gains and losses me asured by the net fair value. For discontinued operations completing the disposition within the current year, records shall be made using the net after-tax amount indicating a gain or loss in disposable income;; for discontinued operations that do not complete disposition within the current year, the net asset thereof must be valued using the face value or net fair value which ever is lower; if the net fair value is lower than the face value, net fair value shall be recorded to indicate such a loss so as to off-set the face value of the net asset from the discontinued operations; if the net fair value recovers, recovered gains can be recognized within the scope of losses originally measured by net fair value. The gain or loss from discontinued operations shall be presented as net income, following the item of the post-tax income or loss from continuing operations. Article 35 : Extraordinary gains and losses refer to any unusual or infrequent occurrence which shall be presented net form, , following the item of th e gain and loss from discontinued operations. | Article 36 : The cumulative effect of changes in accounting principles shall be presented as a net change, following the item of the extraordinary gain and loss. | 3. Retained earnings or deficit should include the following content: (1) The beginning balance. (2) The prior period net income or loss adjustment. (3) The current period net income or loss. (4) The appropriation of legal reserves and special reserves, distribution of dividends, etc. (5) The ending balance. 4. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized loss on market value decline of financial products. 5. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized revaluation increments. 6. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the cumulative translation adjustment. 7. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the treasury stock. The respective income tax expense or benefit shall reflect the itemsArticle 39 : The statement of cash flows must present a summary of information specifying all cash receipts and expenditures incurred by the business entity during a specific period; preparation and presentation of the statement of cash flows shall follow the Statement of Financial Accounting Standards No. 17. | Article 40 : The following subsequent events that occur after the balance sheet date but before the issuance of financial statements shall be specified in the notes to the financial statements: 1. Changes in capital structure. 2. Significant long- or short-term borrowings. 3. Additions, expansion, construction, leasing, abandonment, idleness, sale, collateralization, transfer or long-term renting of major assets. 4. Significant changes in productive capacity. 5. Significant changes in production and sales policies. 6. Major investments in other businesses. 7. Losses on catastrophic disasters. 8. The proceeding or settlement of important lawsuits. 9. The signing, fulfillment, cancellation or voiding of important contracts. 10. Important organizational adjustments and significant reforms in management systems. 11. Significant effects resulting from changes in government regulations. 12. All other important events and measures that will affect the financial position, results of operations and cash flows in the future. | Direct materials used| | | Beginning raw materials inventory| $ 6,200| | Add: Cost of raw materials purchased| 49,400| | Total raw materials available| 55,600| | Less: Ending raw materials inventory| (5,800)| | Total raw materials used| | $ 49,800| Direct labor| | 125,600| Manufacturing overhead| | | Indirect materials| 4,100| | Indirect labor| 43,700| | Depreciation—factory building| 9,500| | Depreciation—factory equipment| 5,400| | Insurance—factory| 12,000| | Property taxes—factory| 4,500| | Total manufacturing overhead| | 79,200| Total manufacturing costs| | 254,600| Add: Beginning work-in-process inventory| | 10,20| | | 264,800| Less: Ending work-in-process inventory| | (9,800)| Cost of goods manufactured| | $255,000| How to cite Chapter 4 : Account Titles and Preparation of Financial Statements, Essay examples

Design and Evaluation of Network Architecture - MyAssignmenthelp

Question: Discuss about the Design and Evaluation of Network Architecture. Answer: Introduction The New Jersey Police and the New Jersey State Association are looking to implement a Virtual Private Network. They are looking to reach down to the members of their community. In addition to this, they are looking to set up a network that would provide them with the information about the various type of issues such as the terrorists activities, interagency drug and gang interdiction [1]. The NJ State police are looking to collaborate with Cisco for this situation. They are looking to integrate the latest technologies so that they can have real time data and have much improved level of decision making. In addition to this, they are looking to integrate the Cisco DX/SX/MX Series endpoints within their networks. This involves the products of cisco such as the Cisco Jabber, Cisco Webex, Cisco Spark and collaboration of these solutions within the network. This report provides the details of the VPN design and implementation. The Assumptions, justifications and the requirements for the ne twork have also been provided in this report. Virtual Private Network Design The main security objectives of the New Jersey State Police are: To increase the community safety To increase the real time safety for the people To increase the data safety for the network The main business objectives of the New Jersey State Police are: To promote and enhance the highest ethical and professional standards in law enforcement through New Jersey To have commitment for continuous improvement To create an affordable, common collaboration platform by which all safety agencies could collaborate on issues including emergency responses, terrorist activity, training, interagency drug and gang interdiction. To drive decision making This section of the report is concerned with the assumptions that were taken during the designing of the network. In addition to this the criteria that were stated by the New Jersey Police were also taken into account before the designing of the network [2]. The main criteria of the New Jersey State police were to increase the efficiency in the communication in between the different departments of the State police. In addition to this, the organization also requires the 3,080 sheriffs in their network to communicated freely among themselves. The network is also going to accommodate the Cisco Jabber, Cisco Spark and the Cisco end points so that the communication in between the different centers for the organization are efficiently performed. In addition to this, it is assumed that the network would have a central server that is going to perform all the functionalities in the network. In addition to this, the network should also be able to accommodate a large number of workstations so the major functions can be performed efficiently. The main routers are going to distribute the network in the different centers for the network. In addition to this, the law enforcement agencies in the other states are going to connected to the network by the use of the MAN hub [3]. The network would also be providing wireless access to the different users of the network. Hence each of the branches in the network has WIFI routers connected to them. Description of the Virtual Private Network Design The network is designed by use of a series of VPN routers. The main router is connected to three routers that would help in spreading the network in further divisions. The network is connected both to the WAN and the MAN services. The WAN services would provide the network with the internet connectivity and the MAN services would provide the network with the ability to distribute the network in to different states of the country. The network would provide the organization the ability to perform efficient routing although keep the network private. The sub networks within the network are basically guarded by the firewalls [4]. The networks are then sub divided into further sub networks with the help of the hubs. The network is being used for the private communications and for the real time connection among the different sectors of the New jersey police department. The network data and the private data for the organization are secured and also the collaboration of the cisco endpoint wit hin the organization can be done very easily by the network. The design of the network has been done according to the need of the organization. The designed network would be providing all the necessities that were mentioned by the organization. The network has been designed keeping in mind the security and the business objectives of the New Jersey Police. The network is designed in a way so that the connection in between the different components within the network are possible and the communications within the network are also performed efficiently [6]. The network is being used for the communication in real time with the components of the different sectors of the network. In addition to this, the network firewalls are also installed in the network this would provide the security to the different divisions within the network. The VPN network would also restrict the accessibility within the network. This would stop the intruders from connecting to the network and also risks of data being stolen or hampered within the network would be restricted aptly. The network also comprises of the wireless devices that would allow the rem ote access to the network. The network has support around 3080 wireless devices for the nationwide sheriffs as mentioned by the National Sheriffs Association. Hence, the availability of remote access to the network is very necessary and this increase the efficiency of the network. The network also provides the huge amount of affordability as the network is implemented using the optimal components and hence the cost of implementation of the network is optimizable to a great extent. The network design also allows the organization to maintain it very easily. For the proposed network architecture, the optical fiber cables are to be used as the network stretches over a large area. The VPN routers are to be used for the network as they are efficient in implementing the VPN Tunneling for the Network [8]. The switches are used for the dividing the network connections into further subdivisions. The hubs are also used in the network that would serve the function of the repeaters in the Wide Area Network. In addition to this NetGear switches and wireless routers are used in the network that would help in the expansion of the network. VPN Tunneling and encapsulation protocols To interface whole network together by means of a VPN (normally called site-to-site associations) it's best to influence the association at every area's principle to arrange switch or door, which requires a switch or a passage with worked in VPN usefulness. You'll discover most VPN arrangements likewise bolster remote access to clients outside of the association. For the most part the slightest secure strategy [9]. However, to provide remote access to clients outside of your workplaces, PPTP is locally bolstered on Windows and most other working frameworks and cell phones. In any case, there can be association issues when workers interface from systems that don't permit VPN go through. The L2T/IP provides a better security than the PPTP, although setup of the protocol is much harder than that of the PPTP. For the remote access to the systems this protocol is very efficient and also the protocol helps in connecting the wireless devices to the network. Normally intended for giving remote VPN access to clients outside of your workplaces, not interfacing whole systems. The association is made through a Web program and doesn't require a VPN customer on the PC or gadget. The IPSec Protocol is also used in the system for the improvement of the security and the flexibility of the system. The protocol has five contents incorporated within it. The encapsulation protocol, the Encapsulation mode, the encryption algorithm, the hash function and the key validation. The MD5 and the SHA-1 encryption algorithms are used in this protocol. The center innovation of IPSec-VPN is IPSec convention suite primarily including Authentication Header (AH)[3], Encapsulating Security Play load (ESP)[4], Internet Security Association and Key Management Protocol (ISAKMP)[5] and Internet Key Exchange (IKE)[6]. ESP convention is predominantly to provide privacy assurance and honesty check to security frameworks, in which encryption and verification calculations are required; AH convention is primarily to give integrity verification and it just includes validation calculation. Both ESP and AH have passed the corresponding Security Association (SA) consulted in ISAKMP to portray h ow to protect communications, which sorts of information floods of interchanges ought to be ensured and which modes ought to be utilized to ensure correspondences, and so forth by SA. IKE convention is to control the process of arranging SA by ISAKMP, and with a specific end goal to enhance the effectiveness of arrangement, IKE divides the procedure of arranging SA by ISAKMP into two phases that are separately IKE SA negotiation and IPSec SA transaction. Conclusion For conclusion it can be said that the VPN is very important for any kind of organization to maintain the privacy and the encapsulation within the network. The organization is also benefited from these techniques as the authentication at different level is provided within the network and also the privacy with the network is maintained while, on the other hand the efficiency in the communication also improved. The New Jersey Police and the New Jersey State Association are looking to implement a Virtual Private Network. They are looking to set up a network that would provide them with the information about the various type of issues such as the terrorists activities, interagency drug and gang interdiction. The NJ State police are looking to collaborate with Cisco for this situation. They are looking to integrate the latest technologies so that they can have real time data and have much improved level of decision making. This report provides the details of the VPN design and implementat ion. The Assumptions, justifications and the requirements for the network have also been provided in this report. The network design and the logical design of the network has been provided in this report. In addition to this the different type of protocol suites available for the network has also been provided in this report. The assumptions were made based on the security and the business objectives of the organization. The network has also been designed according to the criteria mentioned by the organization and the network designed is aptly justified. References Theodoro, L.C., Leite, P.M., de Freitas, H.P., Passos, A.C.S., de Souza Pereira, J.H., de Oliveira Silva, F., Rosa, P.F. and Cardoso, A., 2015. Revisiting Virtual Private Network Service at Carrier Networks: Taking Advantage of Software Defined Networking and Network Function Virtualisation.ICN 2015, p.84. Qureshi, K.N., Abdullah, A.H., Hassan, A.N., Sheet, D.K. and Anwar, R.W., 2014. Mechanism of Multiprotocol Label Switching for Forwarding Packets Performance in Virtual Private Network.Middle-East Journal of Scientific Research,20(12), pp.2117-2127. Liyanage, M., Ylianttila, M. and Gurtov, A., 2014. IP-based virtual private network implementations in future cellular networks.Handbook of Research on Progressive Trends in Wireless Communications and Networking,1(44), p.18. Bhat, A.Z., Al Shuaibi, D.K. and Singh, A.V., 2016, September. Virtual private network as a serviceA need for discrete cloud architecture. InReliability, Infocom Technologies and Optimization (Trends and Future Directions)(ICRITO), 2016 5th International Conference on(pp. 526-532). IEEE. Hoeft, B. and Petzold, A., 2016. 100 Gbps connection to the Large Hadron Collider Open Network Exchange (LHCONE), a virtual private network of the LHC Community for example the German collaborator DE-KIT.PoS, p.019. Lpez, G. and Moreno, J.I., 2014. On the Impact of Virtual Private Network Technologies on the Operational Costs of Cellular Machine-to-Machine Communications Platforms for Smart Grids.Network Protocols and Algorithms,6(3), pp.35-55. Raeespour, A.K. and Patel, A.M., 2016. Design and Evaluation of a Virtual Private Network Architecture for Collaborating Specialist Users.Asia-Pacific Journal of Information Technology and Multimedia,5(1). Das, S.K., 2014.Quality of service estimation techniques for an optical virtual private network over wdm/dwdm network(Doctoral dissertation). Sharma, T. and Yadav, R., 2015. Security in virtual private network.International Journal of Innovations Advancement in Computer Science,4, pp.669-675. Bahnasse, A. and El Kamoun, N., 2015. Study and Analysis of a Dynamic Routing Protocols' Scalability over a Dynamic Multi-point Virtual Private Network.International Journal of Computer Applications,123(2). Kumar, N.M. and Senthilkumar, K., 2013. Proposed Architecture For Implementing Privacy In Cloud Computing Using Grids And Virtual Private Network.International Journal of Technology Enhancements and emerging Engineering Research,1(3).

Strategic Issues Facing the Firm

Peterson Fan is majorly dealing with an employee attitude problem. Employee attitude problems have a very negative impact on an organization and especially on the bottom line performance. Most often, employee attitude is attributed to poor work conditions, employee inadequacy and a lack of employee appreciation programs.Advertising We will write a custom essay sample on Strategic Issues Facing the Firm specifically for you for only $16.05 $11/page Learn More In this regard, employees at Peterson Fan are not coordinated and often show up to work late. These are clear signs of an attitude problem among employees. This is the main problem Peterson Fan faces and drastic measures need to be taken to ensure the organization doesn’t further slow down in performance and experience low profits. Firm’s Strategic Options The first option management has is to get commitment from the employees through a consultative approach. Management therefore has th e duty to explain its concerns to the employees so they may understand why it needs to change the status quo. The ideal situation in this kind of strategy would be that employees are supposed to exert some form of self-control and improve performance in the long run. This approach is better than blindly carrying out an order which the employees wouldn’t understand why its been employed. However, this strategy requires mature employees in order for it to work. In a more ideal situation, the employees should see themselves as part of the managerial hierarchy and also be positively motivated for the strategy to work. Though all these factors are not present at Peterson’s Fan, management should use this strategy because it is better than the autocratic approach of giving orders to fire all poorly behaving employees. The implication of this approach is improved employee performance in the long run. This approach is supported by social studies done by Douglas McGregor which emphasize that controls or punishment are not viable methods of solving employee problems. The second approach the management could have undertaken was motivating employees into good work performance. Motivation should however be done through many structures such as improving the work environment, increasing the pay among other methods. Management can also review its company policies to ensure they are flexible enough for the employees to feel motivated enough to work. They also need to equally review supervisory practices and hygienic conditions in addition to improving employee appreciation programs and increasing their willingness to promote them. In this manner, employees will feel there is room for growth.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The implications of this strategy may involve an internal restructuring of the company; especially if management is willing to conside r employees as part of its management hierarchical structure. The strategy may also force the company to introduce new programs aimed at improving the motivational level of employees. Additionally, this may involve a change in leadership styles and management attitude. This strategy is also supported by the two factor theory that identifies hygiene and the need to motivate employees as some of the most important elements in improving employee attitudes. Company’s Strategy The company’s management took an authoritarian strategy of firing all poorly behaved employees without any consultations at an employee level. Theory X developed by Douglas McGregor explains this approach but it has been proved counterproductive in most modern practices. This theory is normally based on a fallacy that employees will avoid work at all costs because of their laziness and that typically, employees dislike work. The assumptions to this theory are largely false. Instead, management should have discussed the poor employee performance with the employees before taking any drastic measure. The confrontational approach the company took was uncalled for because they should have first probed why the employees were behaving the way they were, so as to improve their level of satisfaction in the long run. In this manner, management would have known the root of the problem. Management should therefore have made it clear to the employees what actions were wrong and which ones were acceptable. The consequences of a continuation of unacceptable behaviors should also have been openly communicated to the employees. In other words, even if management had decided to consider firing poorly performing employees, the least they could have done was to warn the employees and notify them of the consequences of a continuity of their behavior. Management should also have been straightforward with the employees and refrained from exhibiting any threatening signs. However, before coming up with such solutions and consequences, they should have been willing to discuss their decision with all employees. This strategy is still supported by Theory Y, developed by Douglas McGregor. Conclusion The management of Peterson fan took a wrong approach. They should have adopted a consultative approach to dealing with disgruntled employees. This strategy has been proved to have better chances of success than the authoritative approach it took.Advertising We will write a custom essay sample on Strategic Issues Facing the Firm specifically for you for only $16.05 $11/page Learn More Management’s approach is therefore not expected to yield much result in the long run because the strategy they adopted is based on false presumptions that employees are lazy and dislike work. They should have therefore discussed the problem with the employees and come up with an amicable solution. This essay on Strategic Issues Facing the Firm was written and submitted by user G10vann1 to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Controversy Behind Human cloning essays

The Controversy Behind Human cloning essays The Controversy behind Human Cloning On Sunday November 25, 2001 a Massachusetts Cell Technology Firm based in Worcester announced that an elite group of their scientists had begun to make cloned human embryos. This bold statement reverberated through international scientific, religious and legislative circles on Sunday; culminating in words of disapproval from the Pope, President Bush, and the U.S. Senate. The use of embryos to clone is wrong, Bush told reporters. We should not as a society grow life to destroy it. Its morally wrong in my opinion. This statement from President Bush sums up the response from many people around the world. On Capitol Hill, Senator Sam Brownback said that he would scrap a recent agreement he had made with the Senate leadership to post-pone discussion of human cloning legislation until early next year. Instead, he said that he would push hard to pass a sweeping ban in the waning weeks of this coming session. If such legislation were passed, the use of human embryos for cloning wou ld be highly illegal. The issue of whether or not to use human embryos for cloning raises many ethical questions. One of the most dominant of these ethical issues is the religious aspect. Many people feel that it is against Gods will to produce human life for the sole purpose of using it for scientific purposes. Despite the fact that these human cell and tissue clones could be used as replacement organs for patients suffering from various degenerative diseases, many people feel that the negative points out-weigh the positive ones. The Vatican stated that, If what they call in their article an early embryo isnt human life, then what is? This is also the response from many other religious organizations who feel that cloning human embryos is wrong. Another major ethical concern with regards to human cloning is the issue of life and death. Some p ...

MENDEZ Surname Meaning and Family History

MENDEZ Surname Meaning and Family History Mendez is a patronymic surname meaning son or descendant of Mendel or Mendo, both given names that derived as a reduced form of the medieval name Menendo, itself derived from the Visigothic name Hermenegildo, meaning  complete sacrifice from the Germanic elements ermen, meaning whole, entire, and gild, meaning value, sacrifice.  Mendes is the Portuguese equivalent of the Mendez surname. The beginnings of the Mendez surname have been traced back primarily to the village of Celanova, Spain, according to the Instituto Genealà ³gico e Histà ³rico Latino-Americano. Mendez is the 39th most common Hispanic surname. Surname Origin:  Spanish Alternate Surname Spellings:  MENDES, MENENDEZ, MENENDES, MÉNDEZ, MÉNDES   Famous People with the Surname MENDEZ Fernando Lugo Mà ©ndez - a former Catholic Bishop and the current President of ParaguayEva Mendes - American actress and international spokeswoman for Revlon CosmeticsTony Mendez -  CIA officer best known for efforts  during the 1979 Iran hostage Where is the MENDEZ Surname Most Commonly Found? The Mendez surname is most prevalent in Mexico, according to surname distribution data from Forebears. It is most common, however, in Guatemala, where it ranks as the 16th most common surname in the country, followed by Venezuela (28th), the Dominican Republic (32nd), and Mexico and Nicaragua (35th). Mendes is also the 50th most common last name in Spain where, according to WorldNames PublicProfiler, it is found in greatest numbers in Asturias, where the surname is believed to have originated, followed by the Canary Islands and Galicia.  The Mendes spelling, meanwhile, is found more commonly in France (especially in the area around Paris) and Switzerland (especially the Genfersee region).   Genealogy Resources for the Surname MENDEZ 50 Common Hispanic Surnames Their MeaningsGarcia, Martinez, Rodriguez, Lopez, Hernandez... Are you one of the millions of people sporting one of these top 50 common Hispanic last names? Mendez  Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Mendez  family crest or coat of arms for the Mendez surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male line descendants of the person to whom the coat of arms was originally granted. Mendes DNA Surname ProjectMales with the Mendes, Mendez and other surname variants are invited to join this DNA project to combine Y-DNA testing and traditional genealogical research to sort out various Mendes and Mendez family lines. MENDEZ Family Genealogy ForumSearch this popular genealogy forum for the Mendez surname to find others who might be researching your ancestors, or post your own Mendez query. FamilySearch - MENDEZ  GenealogyExplore over 2  million  historical records which mention individuals with the Mendez surname, as well as online Mendez family trees on this free website hosted by the Church of Jesus Christ of Latter-day Saints. MENDEZ Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Mendez surname. DistantCousin.com - MENDEZ Genealogy Family HistoryFree databases and genealogy links for the last name Mendez. GeneaNet - Mendez  RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Mendez  surname, with a concentration on records and families from France and other European countries. The Mendez  Genealogy and Family Tree PageBrowse family trees and links to genealogical and historical records for individuals with the last name Mendez  from the website of Genealogy Today.- References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. Back to  Glossary of Surname Meanings Origins

Implementation Plan for Active Directory Essay Example | Topics and Well Written Essays - 1000 words

Implementation Plan for Active Directory - Essay Example This paper presents the design and implementation recommendations pertaining to active directory system for Riordan Manufacturing. Microsoft Active Directory system is compliant to popular protocol called â€Å"Light Weight Directory Access Protocol (LDAP)† which is a de-facto standard for directory services for interactions between the user and the shared resources on the network. LDAP is widely deployed in all UNIX flavors and Linux based network implementations. It maintains up-to-date information of all the networked resources & services, application configuration information, user credentials (username, password, and access privileges) and security related information. The users of the organization can enjoy high level of productivity as they can quickly search & connect to a network resource and carry out the business transactions. The organization can trust the LDAP system for highly reliable access-control and security of the data accessible via networked resources. (Dias, John. 2002. pp3-8) Microsoft Active Directory logical components comprises of Forest, Trees, Domains, Organizational Units, Users, Groups, Global Catalogue and Schema. The Active Directory physical components comprises of the Sites, Domain Controller (DC), Additional Domain Controllers (ADC), The Domain Name Servers (DNS), Site Replication Services, and Group Policies Organization. Some of the key business benefits of implementing Microsoft Active Directory System are: Riordan Manufacturing has four offices – the corporate HQ and R&D Center, the Plastic Fan plant having 250 employees at China, the plastic beverage container plant at Albany, GA having 45 employees and the custom plastic parts plant at Pontiac, MI and 130 employees. The network has Windows NT Servers as well and hence the AD will need to be implemented in â€Å"mixed† mode rather than â€Å"native† mode. The design proposed herewith is a single forest,

Compare malcolm x and martin luther king jr Essay

Compare malcolm x and martin luther king jr - Essay Example Malcolm grew as a bright student but an incident of racial discrimination in his class made him leave the school and he shifted to Boston. His encounter with subtle racism helped develop his anti-white views later in his life. He was engaged in anti-social activities in Boston and ultimately ended up in prison. He was a representation of the struggle of black people during this time and did not have any faith in Christianity (Shabazz, Haley & X, 5). On the other hand Martin Luther King Jr. pursued the footsteps of his father and attained the position of a minister. He attained his pastorship for the first time in 1955 when he was 25 years of age. Both the personalities took part in politics and both had extraordinary power in delivering speech. However while Malcom X was a vehement preacher for the blacks and called for their organization against the white whom he blamed for all the misfortunes of America, he changed his views later and called for inclusion of whites, in contrast to his anti-white ideologies. On the other hand Luther King was a preacher of non violence who tactfully and persuasively focused on the conflicts of state interest and civic duty, being aware of the privileges obtained by the whites of Birmingham. Martin Luther King Jr. ... With a tone of peaceful persuasion, he suggests some imaginative solutions to adjust with changing times with respect to the power of hope, optimism, and nonviolence strategy and finally a dream. All these would call for brave reaction under challenging circumstances. His careful reasoning is meant to influence his audience and delivers the underlying message unfolding the conflict of civic duty and the interests of the state that exist. He explains that he was asked by the Southern Christian Leadership Conference to help in the struggle for civil rights in Birmingham and this prevalence of injustice brought him there. He did not want to see his people treated unequally and as second-class citizens who have often been victims of broken promises on behalf of the state. Therefore his presence was motivated by a desire to create a continuous organization, give shape to a struggle and clear cut vision along with devising of a plan which could turn their defeats into triumphs. His fellow clergymen had asked him not to come to Birmingham, yet he was there due to the presence of injustice and he did not have the mindset to sit back and watch the demonstrations passively. Coming to Malcom X’s mode of struggle, one finds his strong involvement with the Nation of Islam after coming in contact with Elijah Muhammad’s views. He became actively involved as he became the minister of the Nation of Islam. His involvement and encounters of racial discrimination began from his early childhood itself. His position now gave him the power to raise his voice in favor of righteousness. As a prominent personality he started to present his views on white America and racial politics. His

PhD program Essay Example for Free

PhD program Essay I would like to present my personal statement for consideration for a PhD program at the highly esteemed Brunel University. The Uk is home to the world’s leading universities and is characterized by diversify, tradition, a blend of tradition and sophistication and immense economic advantages. Studying in the Uk will make e competitive and will have a global edge over students from other countries. I choose to pursue the PhD course so as to attain further qualification in my area of expertise s I will exhibit higher competence and knowledge levels. The world is rapidly changing with individual being required to be specialists in their areas of expertise. Specialization means that distinct tasks are assigned to specific individuals. This creates a sense of responsibility and accountability thus increasing staff productivity. It will also improve my career prospects and eventually lead to my qualification for pay. I believe this is a natural human instinct to want to do better socially and is part of the self-actualization process. A postgraduate qualification will present me with the knowledge of improving efficiency in educational planning and administration. There is a lot of debate surrounding the investment in education, with eyebrows being raised on the commitment of educators to the process. It is without a doubt that educators play a central role in any integrated education system and have a powerful impact on the success of students. This is illustrated by comparison of performance of students in institution of varying quality. I choose Brunel University because it has been renowned for over forty years as a center of quality and a leader in education in terms of teaching and research. Brunel lays emphasis ion the development of life skill such as communication, which enables its students to have interpersonal skills that render them successful within personal and professional circles. This is also encourages through the rare quality of student and staff interaction. The fact that Brunel has only one campus encourages interaction and socialization of its diverse student population. This demonstrates its commitment to the development of human values. Brunel University has a reputable academic resource facility that is constantly being updated with the latest resources so as to ensure that its student fraternity is in step with the rest of the world. Technology has also been integrated into the system, as Brunel is aware of the importance of technology to education. For the postgraduate students, Brunel has an especially specially designee program that is customized to suit their individual needs. The fact that research is at the very center of Brunel’s educational approach is very attractive to me. Brunel offers the opportunity for supported research by offering the PhD students two supervisors to assist them through out their program by monitoring and assessing their progress. This assists the students to stay on track and to be able to finish their program in good time. I love my work as a teacher and failure to do so would only spell disaster for my students. I am a very humble, affectionate and pleasant person with a deep sense of commitment, devotion and loyalty to my work and my students. I have excellent organization, leadership and time management skill with an ability to multitask and prioritize competing and demanding deadlines. I am capable of working as an individual or as part of a team. I hope that you will consider me favorably and give me the opportunity to be a part of the Brunel community.

The Black Cat and The Tell-Tale Heart :: essays research papers

'The Black Cat'; and 'The Tell-Tale Heart' Poe was a literary master with the emotions of his readers. He could make a reader feel anything he wanted to with just a few sentences. Through the stories 'The Black Cat'; and 'The Tell-Tale Heart';, he takes the reader through the emotions of his characters using writing methods that draw the reader in. His use of sentence structure and writing style allows the reader to become intimate with the character. Poe knew how the get a reader deep into the story; he could make them believe as thought they went through the deeds with the character. It is how Poe accomplishes this feat that is very interesting topic. Poe makes his characters more human than human. This allows many readers to become interested simply because they can identify with how the characters feel. Poe uses very basic human emotions like fear, hatred, anxiety and guilt to draw in audience's interests. The main character in The Tell-Tale Heart had an unnatural hatred for a physical characteristic on a friend. He 'thinks it was his eye! yes, it was [that]! One of his eyes resembled that of a vulture, a pale blue eye, with a film over it';, his blood ran cold whenever it fell upon him (106). This is something many people can identify with as many have experienced a hatred for a physical characteristic on someone they know. Just as the character did not understand the hatred but just saw this body part, far out of the control of the old man, as something to be vanquished. The simple emotions of fear and hatred put forth to the reader come through clearly Poe's writing technique. In the Black Cat, Poe's mechanism for the reader becoming intimate with the protagonist is the use of an alcohol driven rage. Many readers now and in Poe's

Decency And The Sex Slave Trade Essay

The frequent cry which is heard from varying audiences all over the nation gives good reason for deep concern. What ever happened to decent entertainment and viewing for individuals, families and friends? Constitutional indifference is cited as one of the main problems as increasingly, it is becoming a grey area in the aspect of decency. Ultimately, it cannot be the lack of specificity in the constitution that should be blamed. As a whole, the broadcasting industry has a major moral and social responsibility to play. Working in hand with the law makers, it would be in the best interest of the nation to have more constitutional precision when it comes to defining levels of decency acceptability especially in the best interest of the younger generation. These are the future of this country. Comment 2 It is all well and good to be having debates and news stories capturing the sordid activities perpetuated by sex slave traders who reap benefits from such a terrible occupation. The reality of the matter is down to how practical measures have been put in place to combat the negative impression created by those industries that thrive on the weaknesses and degradation of women majorly and families of gamers. For one thing, promising a better lifestyle for women from minority backgrounds globally through sex slavery is inhumane and utterly despicable. The Gaming Commission has a lot to offer through the application of stringent policies to resorts and gaming places, in the forms of casinos et al, in order to limit the negative portrayal of the entertainment which it offers – indecent and highly degrading. With the increase in popularity of the gaming industry, the advertising and publicity which it currently fosters will only lead to higher rates of crime and vice stemmed in drug, alcohol and sexually-related perversion. Las Vegas for instance will only experience rises in discrimination against women, sexually-related abuse cases, higher divorce rates amongst other similar vices. Advertising is a powerful weapon of molding culture and attitudes in society either for good or for bad. The time is now to maximize its positive influence in this generation. References Goldman, A. (2008, January 31). Bewildered, academics pore over sex-trade  hysteria: They try to figure out how they got  steamrolled. Las Vegas Sun. http://www.lasvegassun.com/news/2008/jan/31/bewildered-academics-pore-over-sex-trade-hysteria/

Coca-Cola Case Study

I. CURRENT SITUATION A. Past Corporate Performance IndexesThe Coca-Cola Company Heritage Timeline 1886-1892 – Atlanta Beginningsâ€Å"COCA-COLA IS ENJOYED IN THE UNITED STATES.† Coca-Cola made its debut in Atlanta, at the Jacob’s Pharmacy soda fountain, where it sold for 5 cents in a glass. In the first year, the Company sold about 9 glasses of Coca-Cola a day. The first advertisement for Coca-Cola appears in the â€Å"Atlanta Journal.† Frank Robinson suggests the name Coca-Cola and pens the now-famous Coca-Cola trademark in Spencerian script; the script is still used today. Free drink coupons are distributed to encourage people to try Coca-Cola. Coca-Cola first uses calendars and outside posters for advertising.1893-1904 – Beyond Atlanta â€Å"COCA-COLA IS ENJOYED IN THE UNITED STATES.† Coca-Cola hires first Celebrity Spokesperson Hilda Clark, a Music Hall performer. The Coca-Cola trademark is registered in the U.S. Patent Office. In Chicago , Coca-Cola makes its first appearance a World’s Fair. Coca-Cola is first put into bottles in Vicksburg, Mississippi, by Joseph Biedenharn. â€Å"Coca-Cola is sold and consumed in every state and territory of the United States,† proclaims Asa Candler. The Coca-Cola Company branded urns and clocks.Large-scale bottling begins in Chattanooga, Tennessee. The annual advertising budget for Coca-Cola surpasses the $100,000 mark for the first time. The first magazine ads for Coca-Cola appear in national consumer publications.1905-1918 – Safeguarding the Brand â€Å"COCA-COLA IS ENJOYED IN 8 COUNTRIES WORLDWIDE† To combat copycats, Coca-Cola develops a unique bottle, the Contour Bottle. Cuba, Canada and Panama become the first three countries outside the U.S. to bottle Coca-Cola. Bottles of Coca-Cola are delivered by horse drawn  carriages. The annual ad budget reaches $1 million.Copycat beverages try to capitalize on the success of Coca-Cola. The 6 1/2 – ounce refillable glass contour bottle is introduced to distinguish Coca-Cola from competitors. Though patented in 1915, the contour bottle to the public in 1916. Asa Candler resigns from The Coca-Cola Company and is elected Mayor of Atlanta.1919-1940 – The Woodruff Legacy â€Å"COCA-COLA IS ENJOYED IN 53 COUNTRIES WORLDWIDE. Coca-Cola introduces the Six-Pack, a convenient packaging revolutionizes soft drink consumption by enabling people to enjoy Coca-Cola anywhere. Coca-Cola is listed on the New York Stock Exchange, at $40/share. The first European bottling plants open in Paris and Bordeaux, France. Robert W. Woodruff is elected president of The Coca-Cola Company, beginning six decades of leadership. The first billboard for Coca-Cola appears.The IX Olympic Games open in Amsterdam and Coca-Cola is there – its first Olympics. The first large neon sign for Coca-Cola is placed in Times Square, New York. The bell-shaped glass is adopted as the standard glass for serving C oca-Cola at soda fountains. The Coca-Cola Santa Claus, created by Haddon Sundblom, first appears in advertising. The first standardized coin-operated vending machines are used.1941-1950 –The War and its Legacy â€Å"COCA-COLA IS ENJOYED IN 120 COUNTRIES WORLDWIDE† The elf-like Sprite is introduced to promote the use of the word â€Å"Coke† when asking for Coca-Cola. The term â€Å"Coke† is used for the first time in magazine ads to help establish it as a trademark. During World War II, Technical Observers are sent to operate bottling plants overseas; they supervise the shipment and operation of 64 complete bottling plants that will distribute over 5 billion bottles of Coca-Cola to American troops. A new sleek look for the Coca-Cola fountain dispenser – created by fame industrial designer Raymond Loewy – is introduced. Coca-Cola becomes the first-ever product to appear on the cover of TIME Magazine. The annual budget surpasses $30  million. The first king-size and family-size bottles are introduced. The Santa Claus doll is issued for the time on a limited basis. Coca-Cola is a welcome accompaniment to 1950s leisure activities such as bowling, picnics and road trips.1960-1981 – A World of Customers â€Å"COCA-COLA IS ENJOYED IN 163 COUNTRIES WORLDWIDE.† During the 70’s, Coca –Cola thrilled the world with its exciting and dynamic advertising. The 12-ounce can for Coca-Cola is introduced. Sprite is introduced.TaB, the Company’s first diet soft drink, is introduced.The first lift-top cans are introduced.The Dynamic Ribbon Device – commonly called the Coke â€Å"wave† – is introduced to the public as part of a new 1970s look for Coca-Cola. Georgia Coffee is introduced to Japan.Coca-Cola comes to China – the only packaged cold drink allowed in the country. The U.S. Olympic Hall of Fame is founded by the U.S. Olympic Committee and The Coca-Cola Company. Roberto C. Goizueta becomes chairman and CEO of The Coca-Cola Company.1982-1989 – Diet Coke and New Coke â€Å"COCA-COLA IS ENJOYED IN 165 COUNTRIES WORLDWIDE.† Diet Coke was introduced – the very first extension of Coca-Cola trademark and had become the top low-calorie drink in the world. The Coca-Cola Foundation is established.Coca-Cola becomes the first soft drink to be consumed in space when astronauts test the â€Å"Coca-Cola Space Can† aboard Space Shuttle Challenger. The Company introduces a new taste for Coca-Cola (â€Å"new Coke†) and brings back Coca-Cola classic after protests by loyal customers. Coca-Cola becomes the first trademark displayed in Pushkin Square, Moscow.1990-1999 – New Markets and Brands â€Å"COCA-COLA IS ENJOYED IN NEARLY 200 COUNTRIES WORLDWIDE.† Coca-Cola is  introduced in East Germany.World of Coca-Cola, an attraction dedicated to the Company’s history, opens in Atlanta. Coca-Cola introduces the first bo ttles made partially with recycled plastic, an innovation for the industry. The Coca-Cola Polar Bear first stars in advertising.The 20-ounce plastic contour bottle is introduced; the bottle helps distinguished Coca-Cola form other brands. Barq’s root bear and cream soda brands join the Coca-Cola Company’s family of brands. The Coca-Cola Company sponsors the Summer Olympic Games in its hometown, Atlanta. The Coca-Cola extends its Project Hope initiative in China by awarding four-year grants for collegiate study to nearly 700 students. Coca-Cola extends its FIFA partnership with a long-term committed to the Federation Internationale de Football Association.The Company’s long association with sports was strengthened during this decade with Rugby World Cup and National Basketball Association and also became the Official Soft Drink of NASCAR racing. Dasani, a bottled water product; Powerade, sports drink; and Qoo, a children’s drink, joins the Company’s line-up of brands. The Company further expanded through acquisitions, including Limca, Maaza, and Thumbs Up in India; Inca Kola in Peru and Cadbury Schweppes’ beverage in more than 120 countries.2000-Present – Coca-Cola Now â€Å"COCA-COLA IS ENJOYED IN MORE THAN 200 COUNTRIES WORLDWIDE† Coca-Cola global marketing platform makes its debut.The â€Å"Fride Pack† – a thinner, longer 12-pack designed to take up less space on refrigerator shelves – is launched in the U.S. The Winter Olympic Games are hed in Salt Lake City, Utah, marketing the 74th consecutive year The Coca-Cola Company has been an Olympic Sponsor. Coca-Cola is one of two primary sponsors of â€Å"American Idol† in the U.S., the music contest program that became a pop culture phenomenon. E. Neville Isdell is elected chairman of the board and CEO of the Company. The Company extends its sponsorship of the Olympic Games through 2020. Coca-Cola Zero, a zero-calorie cola with r eal Coca-Cola taste, is introduced.B.Strategic PostureCurrent Mission Our Roadmap starts with our mission, which is enduring. It declares our purpose as a company and serves as the standard against which we weigh our actions and decisions. To refresh the world To inspire the moments of optimism and happiness To create value and make a difference Current ObjectivesOur Main Objective is to be globally known as a business that conducts business responsibility and ethically and to accelerate sustainable growth to operate in tomorrow’s world. By having these objectives, we form the foundation for companies in the decision making process Current StrategiesOur company aims to be globally known, we do this by targeting different areas across the globe with different products, gaining our brand and popularity. All our bottling partners work closely with our customers such as convenience stores, grocery stores, movie theaters and street vendors to create and use localized strategies de veloped in partnership with the Company. Our competition with other beverage companies are also narrowed down as they own various brands that could be possible competition. Our Company often reviews and evaluates business plans and performance to improve their earning and analyze their competitive position in the market.Current Policies We firmly commit to conduct all our business activities in a socially responsible manner, ensuring: The health and safety of our employees The protection of our consumers and other external stakeholders The protection of the environment. Some of our policies that we uphold are: Environmental Policy Equality of Opportunity Policy Quality and food safety policy Health and wellness Policy Climate Change Policy And the likes.

Georges change throughout Of Mice and Men essays

George's change throughout Of Mice and Men essays George is a strong character, who makes a huge significant ending in Of Mice and Men. He is smaller than Lennie and has a dark face. George makes sure to take care of Lennie at all the time. He leads and watches out for Lennie because Lennie is retarded. Even though Lennie gets in troubles very often, George does not let Lennie to separate from him. Once, George tells Slim that he has learned from his past that he should not take advantage of weak people like Lennie. George and Lennie both knew that it might have been better for George, if they got separated. However, they do not separate because they both love each other so much. They were true friends. Georges protection for Lennie did not weaken just because of rejections and protests against Lennie. When Lennie got in trouble for killing Curleys wife, George knew that Lennie was going to be killed. Because George belonged to Lennie and Lennie belonged to George, George lets Lennie to die with a happy thought. George did not want Lennie to be terrified when the other men started beating him up. Therefore, Lennie goes to a very deep sleep, thinking that he is going to have his dream come true. As much as George felt horrible for shooting Lennie, he knew that he owed it to Lennie. George took care of Lennie until the last minute of Lennies life. Throughout the novel, George stays best friends with Lennie. Nothing could Georges mind and friendship between him and Lennie. ...

Case Study of Management of Globalization at Ryanair

Case Study of Management of Globalization at Ryanair With increasing globalisation, numbers of companies are entering different foreign markets but some of them only attain success. This is because of their lack of knowledge about free markets advantages and limitations and role of enterprise within organisations (Brooke 1996). Firms that operate by assessing the impact of globalisation are much able to operate successfully rather than the firms that operate without analysing the impact of globalisation (Vittorio 2006). In this report all these aspects will be discussed with the help of a company, Ryan Air that is one of the oldest and most flourishing low-cost airlines of Europe (About Us 2011). This report will be completed by analyzing all previous researches or studies done in this field and its implications in real life. Different researchers and theorist have analysed free markets, globalisation and role of enterprise within organizations. With their analyses they have also given different theories and approaches that can be use d in a workplace to maximise its opportunities. All these theories and approaches will be used to analyse that what extent free market conditions have allowed Ryan Air to grow and prosper (Iyer & Masters 2000). As well it will also describe, at what extent the company had benefitted from free market conditions and to what extent it was constrained by limitations on this market. In addition to this, here it will also be analysed that how company and other markets are driven by enterprise led organisations. In the end, it will also be analysed that what extent the air travel market relies on globalisation and what is the importance of global expansion for Ryan Air. As well, in this report the importance of global markets in other industries will also be evaluated along with the analysis of importance of globalisation. Critical Evaluation of Ryan Air’s Entry Ryan Air was established in the year 1985 and it entered low cost European air travel market as a low cost airline. The co mpany attained huge success in Europe and it was all because of free market conditions (About Us 2011). The company success due to free market conditions can be understood effectively by critically evaluating it along with the discussion of its benefits and limitations. Significance of Free Market Conditions to Ryanair: Free market conditions refer to an economy or market in which buying and selling of products and services is done without any restriction related to price and valuation. European air travel market is also highly affected with free market conditions that in turn have also affected Ryan Air (Brooke 1996). The company is highly affected by free market conditions and it is an important reason of its growth and success. Due to the effect of free market conditions, the company along with its competitors has become able in allowing market forces to determine the price and values of air travel offered by them (Vittorio 2006). The free market concept was initially conceptuali zed throughout the First World War but in present it has become a reason of number of economies success. With the free market conditions of Europe, Ryan Air has derived various benefits like flexibility, freedom, and variety that in turn assist it in growing its business operations in Europe and in other foreign countries (Suneja 2000). With the free market conditions like deregulation and free market entry, Ryanair has been able to exploit the Irish and subsequently the European transport market (Brophy & George 2003).

Business Leadership Essay Example | Topics and Well Written Essays - 2500 words

Business Leadership - Essay Example DuBrin (2008) explained that a charismatic leader lead and influence others using personal charm, inspiration and emotion. This defines Herb Kelleher who was energetic, action oriented, visionary and inspiring. A number of leaders have emerged in the business realm to inspire and motivate employees in their organization to work hard and produce enviable results (Takougang 2004). True leaders are hard to come by because they are in short supply (Finkelstein et al 2007). Some of the outstanding leaders include; Jeff Bezoz, chief executive officer Amazon.co; Richard Branson, chief executive officer Virgin Group; Steven Jobs, chief executive officer Apple Computer; William Gates, who is chairman of Microsoft; and Herb Kelleher, chairman of Southwest Airlines among many others (Mockler 2002). The above leaders appeal to the hearts of their employees. Herb Kelleher is an outstanding leader who through years has demonstrated great abilities running Southwest Airlines. The success of Southwe st Airlines is largely attributed to exemplary leadership of Herb Kelleher. To understand who Herb Kelleher is, it is important to state part of his autobiography. Herb Kelleher Herb Kelleher who is a last born in the family of four, a husband to Joan Negley and father of four children was born on 12 March, 1931 to Harry Kelleher and Ruth Moore. He went to Haddon Heights High School and further proceeded to Wesleyan University for Bachelors of Arts degree in English literature and New York University for a Law degree. While he was a little boy, he spent six summers working at Campbell’s Soap factory where his father was a general manager. Kelleher worked as a warehouse foreman, soap chef and analyst. He became an associate of Lum, Biunno and Tompkins between 1959 and 1961. Between 1961 and 1969, Herb Kelleher was a partner at Nowlin, Macfarlane and Barrett. He became a senior partner of Oppenheimer, Rosenberg, Kelleher and Wheatley between 1971 and 1982. In addition, he worke d as a legal counsel for Southwest Airlines Company from 1966 to 1982. In the years that followed from 1982 to 2001, Herb Kelleher was appointed chairman, chief executive officer and president of Southwest Airlines Company. In 2001, he stepped down as chief executive officer and president of Southwest Airlines Company but retained his chairmanship. In 2007, Herb Kelleher steeped down as a chairman. He further resigned from board of directors of the company in 2008. However, he was to be an employee of the company for five years from 2008. This is because though he was advancing in age, his services were needed. Herb Kelleher was appointed chairman of Federal Reserve Bank of Dallas in 2010 for 2011-2013. Herb Kelleher is a distinguished leader who has been awarded for his exemplary leadership performance by chief executive, Texas monthly and Fortune. In addition, Franklin Institute awarded him Bower Award for Business Leadership in 2003 (Reference for Business). Herb Kelleher managem ent style Herb Kelleher leadership skills and style was acquired when he worked at soaps factory where he learned the value of hard work. Furthermore, his work ethics was shaped by his mother who developed a special bond with him. For example, he sat with his mother in the kitchen until wee hours of the morning discussing business, politics and ethics. His mother (Irish woman) instilled him with the importance of treating people with respect. His mother also taught him to be egalitarian and judge people on merit rather than