Identification of Professional Accounting Issues -Free Samples

Question: How to the Identification of professional accounting issues? Answer: Introduction The company has faced tough competition from these competitors that resulted in the wiping off 10bn of the companys market value in 2014 post the announcement in 2014 about its first annual drop in profit in twenty years. As per the reports, Tesco did the booking of contributions from the suppliers that were uncertain regarding achieving sales targets that the company could not reach. It is understood that certain staffs, having the realization that these sales targets will not be achieved, started dealing with suppliers for making these payments by offering benefits in the coming financial period. These beneficial aspects were kept confidential and in the worst-case situation had the involvement of Tesco actually paying back the suppliers money in the next period. The Tesco Scandal also did the highlighting of the dangers as well as pressures of being a publicly traded organization having a focus that is fixed on the short-period. The board, the CEOs colleagues, the companys custome rs and the CEO himself is expecting the company to function with integrity as well as transparency and also, the company will be undertaking appropriate action with the clarity in the results regarding the investigation. It has also been stated the companys full-year trading profits might have been as low as 2.4bn, some 400m less than anticipated post the challenging conditions regarding trading. In the current months, the supermarket did the experiencing of a declining market share since discount chains like Aldi as well as Lidl have gained popularity. To maintain the quality of audits throughout the companys supply chain is essential to ensure that the company will be identifying the issues as well as supporting the suppliers of the company in addressing them. A major component regarding this is the companys Auditor Recognition Programme under which there will occur the acceptance of a tight group of audit bodies, schemes as well as individual auditors for auditing the sites suppl ying Tesco. In certain major sourcing countries, Tesco is operating an approved auditor method, in which all the auditor will be having additional training as well as evaluation by Tesco. Identification of professional accounting issues in Tesco It has been found out that Tesco has been overstating its profits by 263m post the recognition of the irregularities relating to revenue that were spotted in its half-year results, with regulators that includes the Financial Conduct Authority that will be deciding upon a appropriate punishment. The original prediction of the supermarket regarding its half-year trading profit was around 1.1bn, however this figure has currently been depleted by 263m. Tesco has consequently did the launching of the review regarding the figures for finding out why there occurred so much inflation of its prediction regarding first half profit (Wood, 2017). Tesco asked Deloitte for undertaking a review that is considered being independent as well as exhaustive that had the involvement of the accelerated identification of commercial income as well as delayed accrual of expenses. The usual auditors of the grocery chain are PWC. Deloitte did the completion of its investigation and found that there was overstating of profits by 118m in the first half of 2015, by 70m in 2013-14 financial year as well as by 75m prior to that (Peter, 2015). Dave Lewis, the newly appointed group CEO, did the explaining in a statement that the company did the uncovering of a serious matter and responses have been provided accordingly. The board, the CEOs colleagues, the companys customers and the CEO himself is expecting the company to function with integrity as well as transparency and also, the company will be undertaking appropriate action with the clarity in the results regarding the investigation (Christopher, 2016). It has also been stated the companys full-year trading profits might have been as low as 2.4bn, some 400m less than anticipated post the challenging conditions regarding trading. In the current months, the supermarket did the experiencing of a declining market share since discount chains like Aldi as well as Lidl have gained popularity (Fernie, 2014). The company has faced tough competition from these competitors that resulted in the wiping off 10bn of the companys market value in 2014 post the announcement in 2014 about its first annual drop in profit in twenty years. As per the reports, Tesco did the booking of contributions from the suppliers that were uncertain regarding achieving sales targets that the company could not reach. It is understood that certain staffs, having the realization that these sales targets will not be achieved, started dealing with suppliers for making these payments by offering benefits in the coming financial period. These beneficial aspects were kept confidential and in the worst-case situation had the involvement of Tesco actually paying back the suppliers money in the next period (Haddock-Millar, 2015). The Tesco Scandal also did the highlighting of the dangers as well as pressures of being a publicly traded organization having a focus that is fixed on the short-period. There occurs a demand from th e investors to increase performance, irrespective of the damage this might be doing to long-term business, innovative aspects as well as relationship with the customers. When growths are considered significant but less than estimate, they might be reacting in a manner that will be having major consequences. Therefore, many senior executives are currently focusing so much on its avoidance that they are having their focus on investors as well as analysts and not on customers or the longer period requirements of business as well as direction. This will be leading to the crisis that Tesco has encountered (Jones, 2015). The damage to the reputation of Tesco has already been enormous and there is the expectation of further depressions regarding sales. It appears that, Tesco undertook sufficient liberties with its Commercial Income that the companys auditor, Price Waterhouse Coopers did the mentioning of it in the last audit report. The Audit Committee of Tesco did not take into consideration the area to be a material factor in respect of disclosure. Delay regarding booking of costs can be understood very simply. It discusses regarding the delay in payments for deferring costs. As a matter of fact, there must occur the recognition of expenses upon receiving products or services. There might be a possibility that Tesco did the delaying of booking of costs by stopping the entry of invoices into its accounting processes (Jones, 2013). Supermarket giant Tesco has made an agreement of paying a fine of 129m in respect of overstating profits in 2014 and did the acceptance of responsibility regarding market abuse. The retailer has reached a delayed agreement regarding prosecution with the Serious Fraud Office that followed an investigation for more than two years (Gurd, 2017). To maintain the quality of audits throughout the companys supply chain is essential to ensure that the company will be identifying the issues as well as supporting the suppliers of the company in addressing them. A major component regarding this is the companys Auditor Recognition Programme under which there will occur the acceptance of a tight group of audit bodies, schemes as well as individual auditors for auditing the sites supplying Tesco. In certain major sourcing countries, Tesco is operating an approved auditor method, in which all the auditor will be having additional training as well as evaluation by Tesco (Lowe, 2014). To gather information with the help of workers regarding the concerns about the place of work is a significant addition regarding the gathering of intelligence with the help of other routes that includes audits, participatory interviews as well as connections with local stakeholders. To recognise the significance of effective workplace communication as well as the advantages to resolve the concerns of workers prior to their escalation, the company has collaborated with different administrative bodies regarding Business as well as Human Rights for piloting principles that will be underpinning a strong as well as efficient complaint method (Hashlam, 2016). Identification of management issues in Tesco The recession is upsetting the status-quo within the grocery industry of UK, making the German discounters Aldi as well as Lidl a socially acceptable place for shopping. However, Tesco has been very slow in its response regarding this new crisis with the announcement of 200m price cuts initiative that has been considered to be very late (Sughra, 2015). The main strategic problem associated with Tesco is that at present it is not clear who the company will be targeting as the supermarket is caught amongst the more upmarket offer regarding Sainsburys as well as Waitrose and the discounters Aldi and Lidl. These discount competitors are putting tremendous pressure on the major supermarkets in the UK in the previous years. The situations throughout the retail grocery market in the UK have been quite challenging. Customers are yet to have the feeling regarding the beneficial aspects of the economic recovery of the country (Imrie, 2014). The sales of Tesco have been plummeting for months and in June, the supermarket suffered its most awful trading in history that reported a 3.7% fall in UK like-for-like sales over the prior 3 months. In the current years, Tesco has faced confusion regarding its brand management as well as identification. There has been confusion regarding the proposition for Tesco, especially regarding pricing (King, 2016 ). Tesco has been concentrating on increased growth, fast expansion as well as cheap bargains in comparison to softer perceptions regarding customer care or possessing better associations with its suppliers. When this approach is compared with competitor Sainsburys, it can be stated that the latter made an addition of ten million new customers as well as 10bn additional sales in the last ten years under the leadership of Justin King, after placing the brand values at the core of his strategic aspect. Tesco has been besting with a number of changes in the management that included the exit of veteran finance director Laurie Mcllwee. Mr. Laurie was with the organization for fifteen years (Abernethy, 2017). Even prior to his exit, shareholders gave the description of Mcllwees behaviour to be aggressive as well as hasty. Identification of public relation issues in Tesco In January 2015, the newly installed chief executive of Tesco made an announcement regarding the major re-launching of the supermarket that included a decision of closing many of the companys less-performing out-of-town stores in respect of more profitable local outlets, a decision that was having a quick, positive influence on the share price of Tesco. All of the consultancy relationships of Tesco had been put under review and then an announcement was made that there has been hiring of Blue Rubicon by Tesco for advising it to actualize a reputational turnaround (Sparks, 2014). After a week, the supermarket had dropped ad agency Wieden+Kennedy for Bartle Bogle Hegarty (Mller, 2015). The new chief executive, Lewis had joined Tesco from Unilever that is having associations with Blue Rubicon as well as BBH, and both agencies left Sainsburys as well as Waitrose for working with Lewis at Tesco (Chesney, 2017). In September, it occurred that the profits of Tesco had been exaggerated to almost 250m. The subsequent scandal resulted in the suspension of senior executives and in the following weeks after the shares of scandal in Tesco reached a all-time low of 164 pence in mid-December. In this context, it can be stated that the primary job of Tesco should be associated with demonstrating its knowledge regarding what went wrong and has been putting in place means for avoiding any repetition in the future. The main factors are to rebuild trust with shareholders as well as stakeholders and this is considered being a gradual method and there is no easy solution (Tse, 2016). The next step is regaining the trust of investors regarding Tesco for setting out a strategic roadmap for recovering as well as proving to the markets that management is having a strong grip on the organization and is having the ability for addressing its problematic situations. The team that is handling the financial PR of Tes co is required refining its messaging from the perspective of investment as well as explaining what will be making it such a convincing proposal and after that delivering that message via proper channels. Tesco is considered to be the largest supermarket in the UK and the best prices are expected by the customers, but the company has been unsuccessful in delivering on that and has lost shoppers to cheaper retailers. In this regard, Tesco is being able to convey its message correctly by countering the discounting strategy of Aldi as well as Lidl with a campaign to promote cheaper branded products. Tesco is required winning back customers based on a price promise (Kukreja, 2016). Moreover, the company is also faced with the rise in its pension deficit. The organization is employing more than 300,000 individuals in the UK and is having one of the last remaining final-salary schemes regarding pension. Tesco did the utilization of the combination regarding multinational entry mode strategic aspects within a country. The companys ethical trading programme is considered to be an essential component regarding the companys promise for buying as well as selling their products in a responsible manner (Gerstein, 2016). The customers of the company is interested in knowing that all the materials that are purchased by them is made under upright conditions and all the individuals that are having an involvement are treated in a fair manner. There is full integration of ethical trade within the operational aspects of Tesco that forms a major part of the companys broader strategic aspect in respect of corporate responsibility. The delivery of its goals as well as activities occurs by an extensive range of commercial staff. The values of the company are focusing on two major areas that are the ways by which the company is ensuring they are meeting the requirements as well as anticipations of the customers and the ways by which the company is functioning with others. The aspect to set, communicate as well as enforce strong standards is considered to be a major aspect of the companys ethical trading programme (Andersson, 2016). There occurs the evaluation of all potential new suppliers for ensuring that they acknowledge the standards that is required by the company and are having the capability of meeting them. In this context, there occurs the assessment of risk regarding all new suppliers prior to the commencement of the supply, with proper action being taken for resolving any serious matters before the commencement of supply. Conclusion To conclude, it can be stated that Tesco had been put under review and then an announcement was made that there has been hiring of Blue Rubicon by Tesco for advising it to actualize a reputational turnaround. After a week, the supermarket had dropped ad agency Wieden+Kennedy for Bartle Bogle Hegarty. The new chief executive, Lewis had joined Tesco from Unilever that is having associations with Blue Rubicon as well as BBH, and both agencies left Sainsburys as well as Waitrose for working with Lewis at Tesco. The main factors are to rebuild trust with shareholders as well as stakeholders and this is considered being a gradual method and there is no easy solution. The next step is regaining the trust of investors regarding Tesco for setting out a strategic roadmap for recovering as well as proving to the markets that management is having a strong grip on the organization and is having the ability for addressing its problematic situations. The team that is handling the financial PR of Te sco is required refining its messaging from the perspective of investment as well as explaining what will be making it such a convincing proposal and after that delivering that message via proper channels. Tesco is considered to be the largest supermarket in the UK and the best prices are expected by the customers, but the company has been unsuccessful in delivering on that and has lost shoppers to cheaper retailers. The customers of the company is interested in knowing that all the materials that are purchased by them is made under upright conditions and all the individuals that are having an involvement are treated in a fair manner. There is full integration of ethical trade within the operational aspects of Tesco that forms a major part of the companys broader strategic aspect in respect of corporate responsibility. The delivery of its goals as well as activities occurs by an extensive range of commercial staff. The values of the company are focusing on two major areas that are t he ways by which the company is ensuring they are meeting the requirements as well as anticipations of the customers and the ways by which the company is functioning with others. Reference Abernethy, M. A., Bouwens, J., Kroos, P. (2017). Organization identity and earnings manipulation.Accounting, Organizations and Society. Andersson, T., Haslam, C., Tsitsianis, N., Katechos, G., Hoinaru, R. (2016). Stress testing International Financial Reporting Standards (IFRSs): Accounting for stability and the public good in a financialized world.Accounting, Economics and Law-a Convivium. Chesney, T., Gold, S., Trautrims, A. (2017). Agent based modelling as a decision support system for shadow accounting.Decision Support Systems,95, 110-116. Christopher, M. (2016).Logistics supply chain management. Pearson UK. Fernie, J., Sparks, L. (2014).Logistics and retail management: emerging issues and new challenges in the retail supply chain. Kogan Page Publishers. Gerstein, M., Friedman, H. H. (2016). The Necessity for a New Kind of Accounting: Conscious Accounting.Journal of Accounting and Finance,16(1), 61. Gurd, B., Helliar, C. (2017). Looking for leaders:Balancinginnovation, risk and management control systems.The British Accounting Review,49(1), 91-102. Haddock-Millar, J., Rigby, C. (2015). Business Strategy and the Environment: Tesco PLCs Declining Financial Performance and Underlying Issues. Haslam, C., Tsitsianis, N., Hoinaru, R., Andersson, T., Katechos, G. (2016). Stress Testing International Financial Reporting Standards (IFRS): Accounting for Stability and the Public Good in a Financialized World.Accounting, Economics and Law: A Convivium,6(2), 93-118. Imrie, R., Dolton, M. (2014). From supermarkets to community building: Tesco plc, sustainable place making and urban regeneration.Sustainable London, 173-194. Jones, P., Comfort, D., Hillier, D. (2015). Sustainability and the UKs Leading Retailers.MARKET/TRÃ… ½ITE,27(1), 93-111. Jones, P., Hillier, D., Comfort, D. (2013). In the public eye: sustainability and the UK's leading retailers.Journal of Public Affairs,13(1), 33-40. King, R., Fitzgerald, L. (2016). 10. Challenges facing the accounting profession: maintaining relevance in a changing environment.Perspectives on Contemporary Professional Work: Challenges and Experiences, 187. Kukreja, G., Gupta, S. (2016). Tesco Accounting Misstatements: Myopic Ideologies Overshadowing Larger Organisational Interests.SDMIMD Journal of Management,7(1), 9-18. Lowe, A., De Loo, I. (2014). The existential perversity of management accounting and control. InManagement Control and Uncertainty(pp. 239-254). Palgrave Macmillan UK. Mller, M. (2015). Critical Analysis Of The Financing Policies of Tesco plc. Peter, J., Daphne, C., David, H. (2015). Sustainability and the UKs Leading Retailers.Market-TrÃ… ¾ite,27(1). Sparks, L. (2014). 07 tescos supply chain management.Logistics and retail management: Emerging issues and new challenges in the retail supply chain, 149. Sughra, G., Crowther, D. (2015). Do CSR Determinants Stimulate Profits: Analysis of Retail Companies in UK. InSustainability After Rio(pp. 123-140). Emerald Group Publishing Limited. Tse, Y. K., Zhang, M., Doherty, B., Chappell, P., Garnett, P. (2016). Insight from the horsemeat scandal: Exploring the consumers opinion of tweets toward Tesco.Industrial Management Data Systems,116(6), 1178-1200. Van Mourik, C., Walton, P. (2013).The Routledge Companion to Accounting, Reporting and Regulation. Routledge. Wood, S., Wrigley, N., Coe, N. M. (2017). Capital discipline and financial market relations in retail globalization: insights from the case of Tesco plc.Journal of Economic Geography,17(1), 31-57.

Learn From You Essays - Educational Psychology, Herbert Kohl

Learn From You The purpose of this paper will be to make a thorough review of the book, "I Won't Learn from You!". I will do this by discussing some of the main ideas and points that are focused on throughout the book. Also compare and contrast the different stories within the book, to earn a better understanding of the concept and overall meaning that the author, Herbert Kohl, is trying to get across to the reader. I believe reviewing the ideas of the book will allow us to not only comprehend the true meaning more, but also make it more applicable to our education and careers. The author begins the book with main idea displayed, the idea of "learning how to not-learn". This is a very complex thought and many times is misconceived as being an excuse for the inability to learn. Although, the process of "learning how to not-learn" is generally a much more grueling experience. This process of "learning how to not-learn" consists of an active and willful rejection of someone teaching something new to you. The first example that the authors uses to implicate this willful process, is with a fifth grader who explains to his teacher that his grandfather will not learn how to speak English. Even after being confronted and offered a chance to learn English, the grandfather still refuses. He refuses due to the fact that if he gave in like the rest of his family and spoke English instead of Spanish, then they wouldn't know who they were. This fear of losing one's culture caused the grandfather to learn how to not-learn. To support the idea of this being misinterpreted, I will use the example of other views of this action. The author presented this story to colleagues who concluded that the grandfather was doing this for the fear of learning or the failure there of. The author also backs this story up with a personal experience, which is on the same track as the Spanish to English story above. As a child the author was brought up in a family, which he was traditionalized in a Jewish sense. His parents made him attend a class where he was suppose to learn Yiddish. As the grandfather had chosen to "not-learn", so did Herbert Kohl himself as a child. He refused to learn Yiddish. When it was spoken he, would change the subject, when talked to in Yiddish he responded in English, and when tested in Yiddish he cheated. He willfully refused to learn, because he found it useless and pointless for him to know such language he would never use. Now, he regretted not learning the language because it would have made him a better person, but at the time there was no realization of this. Learning to not-learn can be noble and useful as well as harmful. The author then takes an education turn and talks about a student named Barry. Barry was an African-American student who was being held back because of his supposed inability to read. This supposed inability was just that, he had chosen to not- learn to read. The teacher Barry previously had from last year was afraid and labeled Barry as basically being useless. Barry was know by the other students as being the child that the teachers were afraid of. Herbert Kohl confronted Barry with a book and asked him to read it, which in turn, Barry through a temper tantrum and threw the book on the floor. After assessing the situation, Herbert Kohl went to Barry and quickly read the first sentence to Barry and asked him to read it back. This allowed Barry to not give in to the teacher's demands but just repeat the sentence that was just stated by the teacher. Barry did so and slowly throughout the next few weeks his reading gained strength and durability. Another example used in the book is a student by the name of Akmir. Akmir was an African-American student who struggled to maintain his culture and his roots despite the racist school systems he was brought up in. He attacked the curriculum in class and made it a time to fight back against the white racism taught in the classroom. This way, of "not learning" allowed Akmir to live the life he wanted and not to conform to an already racist system. This is just another example of a child willfully refusing and learning not to learn. Although there were more stories within the text, I believe that the ones

How to Write a Personal Narrative Essay For High School Students

How to Write a Personal Narrative Essay For High School StudentsIf you are looking for a way to complete your high school senior project, then you have come to the right place. Reading sample personal narrative essays can really help. This method of teaching is called the oral report format and the concept is quite simple. You use one to three parts to tell a story from your point of view, writing essays, in essence, giving a report that includes all the data that you collected and written down in your essay.Writing these types of essays is great practice for you to be able to write a personal narrative essay for a high school seniors' project. However, it doesn't mean that you don't use the strategy when doing a project of your own. It is just that we're focusing on doing it as a way to do a high school project for students or teachers.Writing a personal narrative essay is one of the best ways to prepare yourself for a high school, especially for a project like this. It allows you t o tell a story with a purpose to the data that you collected. It provides you with data points that you can include in your essay.The first part of your essay will be the introduction where you will describe what motivated you to write the essay and give an overview of the entire report. After that, you will begin to present the data that you collected and wrote down. After this part, you will follow up by introducing a summary section and ending with your conclusion.This is one of the main reasons why this type of writing is so effective. It gives you the ability to show how your experience was important to the data that you gathered. That will make the students feel that they were able to learn something from you.As a student, it's important that you understand that the overall goal of these types of essays is to get students involved and to stimulate their interest. They can even teach you how to write a personal narrative. You may even learn some good writing tips from the sampl e essay.As a student, I can't stress how beneficial writing these types of essays is for you to do at high school. But you should know that if you decide to do it, it must be on your own. A lot of students find that they might not be able to write their own personal narrative essay and a teacher might do it for them.

Bodily functions in Lilliput Essay Example

Bodily functions in Lilliput Essay Example Bodily functions in Lilliput Essay Bodily functions in Lilliput Essay Essay Topic: Catching Fire Bodily functions in Lilliput BY GabrtelaGM Bodily Functions in Lilliput Swifts satirical work, Gullivers Travels, tells the story of Lemuel Gulliver, a surgeon that by way of sea travels finds himself in four different, amazing lands. First: a land of six-inch tall human-like beings. Secondly: a land of giants. Thirdly: a floating island. Fourthly: a land ruled by thinking and talking horses. For the purpose of this essay, I will only take into consideration the first of these four voyages. Gulliver finds himself stranded in a beach, tied by hundreds of tiny wires. Surrounding him are tiny creatures holding this wires. One can only imagine the fear the Lilliputians must have felt at the sight of such a giant. However, slowly but surely, they start to take a liking to this enormous man. They sharewith him their culture, their food, and provide him with a house. There are two main instances, during this first Journey, in which we are faced head- on with bodily functions. The first of these is when Gulliver describes how, after rriving to his new house in Lilliput for the first time; he had a major bowel movement: l had been for some hours extremely pressed by the necessities of nature; which was no wonder, it being almost two days since I had last disburdened myself. I was under great difficulties between urgency and shame. The best expedient I could think of, was to creep into my house, which I accordingly did; and shutting the gate after me, I went as far as the length of my chain would suffer, and discharged my body of that uneasy load. He goes on to say that, after this first so uncleanly an action, he would go outside any time he had this basic human need. Of course the excrement, which was of an equally impressive size a Gulliver compared to the Lilliputians, could not be left outside his house to pollute the air around it. Servants would come every day with wheel-barrows to remove this waste. The second time we are faced with a bodily function is the very point in which Gullivers favor with the people of Lilliput really started to go downhill. He had been among these people for while, when one night he was informed that the Queens quarters were on fire. He runs to help and realizes the entire castle is in danger of catching fire. Seeing no manner of assisting, he suddenly remembers that he had a lot of wine to drink that evening and that he hadnt yet discharged any of it. The heat I had contracted by coming very near the flames, and by laboring to quench them, made the wine begin to operate by urine; which I voided in such a quantity, and applied so ell to the proper places, that in three minutes the fire was wholly extinguished, and the rest of that noble pile, which had cost so many ages in erecting, preserved from destruction. In this manner he does save the castle from becoming a pile of ashes, but by doing so he also gets the undying hate of the Queen, who is understandably appalled that a man urinated all over her rooms. We can see, from these two examples of the role Swift gives to bodily functions in reader uncomfortable or even disgusted, all for the purpose of assisting the satire.

Adverbs and Hyphens

Adverbs and Hyphens Adverbs and Hyphens Adverbs and Hyphens By Maeve Maddox A reader pleads, Please, please, please discuss the use of hyphenation (and lack thereof) of adverbs with adjectives. I keep seeing the likes of â€Å"newly-minted doctor† or â€Å"visually-impaired cat† regularly these days and it makes me crazy! Is it something thats becoming more acceptable? Or is it the general lack of editors and grammatical knowledge? Punctuation rules are hard to grasp. However, the rule about hyphens and -ly adverbs is easy enough to master: When a compound modifier–two or more words that express a single concept–precedes a noun, use hyphens to link all the words in the compound except the adverb very and all adverbs that end in -ly. AP Stylebook, 2013 edition. Boldface added. And, Compounds formed by an adverb ending in ly plus an adjective or participle (such as largely irrelevant or smartly dressed) are not hyphenated either before or after a noun, since ambiguity is virtually impossible. (The ly ending with adverbs signals to the reader that the next word will be another modifier, not a noun.) Chicago Manual of Style, 7.82. Not all adverbs end in -ly. The adverb very has already received special mention in the rule from the AP Stylebook: Very is never followed by a hyphen. But what about the adverb well? According to AP, we must hyphenate well when it is part of a compound modifier: well-dressed, well-informed, well-known. AP also advises that a compound that’s hyphenated before a noun is also hyphenated following a form of the verb to be: The man is well-known. The woman is quick-witted. The children are soft-spoken. The play is second-rate. The University of Iowa writing site concurs: Compound adjectives beginning with â€Å"well† are hyphenated no matter where they are in the sentence. When a modifier that would be hyphenated before a noun comes after a form of the verb to be, you usually keep the hyphen to avoid confusion. The editors of the Chicago Manual of Style seem to disagree: When such compounds follow the noun they modify, hyphenation is usually unnecessary, even for adjectival compounds that are hyphenated in Webster’s (such as well-read or ill-humored). For good measure, I looked in at the American section of OxfordDictionaries.com where I found this directive: With compound adjectives formed from the adverb well and a participle (e.g., well-known), or from a phrase (e.g., up-to-date), you should use a hyphen (or hyphens) when the compound comes before the noun: well-known brands of coffee; an up-to-date account, but not when the compound comes after the noun:    His music was also well known in England. Their figures are up to date. Straightforward instructions, these, but when I looked up â€Å"well known† in the U.S. part of OxfordDictionaries, I found this among the examples of usage: The result is well-known, and we need only linger to consider the crucial lesson from this. When the experts contradict themselves and each other, what’s an ordinary mortal to do? Hyphenation is not an exact science. The one rule you can memorize with confidence is that a hyphen is not needed when an -ly adverb begins a phrasal modifier*. For everything else, choose a style guide or dictionary to follow. *Warning: Not every word that ends in -ly is an adverb. Watch out for nouns like family and supply, and adjectives like only. For example, â€Å"family-oriented websites†; supply-side economics†; â€Å"only-begotten son.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:12 Signs and Symbols You Should KnowSelect vs. Selected45 Idioms About the Number One

The Weather And Climate of Southeast Region of the United States Term Paper

The Weather And Climate of Southeast Region of the United States - Term Paper Example This paper stresses that the Southeastern United States refers to the region to the eastern part of the Southern United States. It is one of the most densely populated areas of the USA. The zone consists of the following states; Georgia, Alabama, Florida, North Carolina, South Carolina, Mississippi, Virginia, West Virginia , Tennessee, and Kentucky. In this region, the State of Florida has the highest population while Mississippi has the lowest. The climate of this region is majorly warm and humid, characterized by long hot summers and short intervals of winters. The area boasts of large cash crop plantations due to its climate and good soil. This report on the weather of the southeast region of the United States was compiled as a result of a series of activities. First, the region was identified and geographically introduced. Second, research was done and data collected form various sources as indicated in the references. Lastly, a detailed discussion of the elements of weather and climate in the region was done, both periodic aspects as well as those events that happen daily. This research will help in the understanding of the adverse elements of weather such as hurricanes and the duration around which they occur so that evacuation and other emergency strategies may be started in good time. It has also identified the negative influences of human activities on the environment, such as pollution, its effects on the weather, and climate of the southeast region of the United States, and possible solution to this problem.... can be described as of the warm and humid subtropical climate type. The temperatures get hot during summers, with recorded high averages of 90 Â °F in cities like Charleston. Combined with moist tropical winds, summers here are hot and humid. Winters on the other hand register cooler temperatures, features of a tropical climate with wet summers and sunny dry winters. Due to the geographical location of this region, it experiences periods of alternating solar radiation giving rise to different seasons throughout the year, the major seasons of concern are thus summer and winter. The weather during summers is characterized by high temperatures averaging 90 Â °F and thunderstorms in the evenings. In addition, summers witness mid morning sea breezes that bring in a cooling effect. There are also occasional tropical cyclones. On the contrary, winters are cold with temperatures dipping as low as 39 Â °F in Tallahassee. Easterly winds blowing at this period help keep the temperatures mode rate during winters and the Gulf Stream also modifies cooler air coming in from the east and the northeast. Despite its tropical location, freezes are often witnessed in the region during winters. The lowest recorded temperature during winter was -2Â °F in 1899 Wind, Fog, Precipitation, and Snowfall In the region, northerly winds generally blow across the Panhandle and from the west over Jacksonville. During summer, the wind pattern consists of easterly winds blowing southwards and southwest winds in the northern regions. The maximum wind speed recorded was at 100 knots during Hurricane Andrew (Wind Mapper, 2013). With regards to fog, the Southeastern USA experiences fogs in winter. The total number of dense fog days in any year, with visibility less that

Business Management Unfair Product Pricing Essay

Business Management Unfair Product Pricing - Essay Example It is an ethical concerns that becomes particularly urgent in the case of life saving drugs. Trust is closely related to ethical behavior. In fact, the two concepts are inextricably intertwined. Without ethical behavior on the part of a person or entity, it would arguably be impossible to gain the trust of others, who otherwise would have no concrete basis on which to extend that trust. Trust implies a confidence in someone else that they will generally do the right thing and exercise sound judgment when presented with various types of circumstances. Doing the right thing is the essence of what it means to be ethical. In the business context, that means sometimes sacrificing increased profits in order to avoid harm to people or the community. Thus, pharmaceutical companies should consider steeply discounting drugs that can help save lives, particularly for the poor. Such trust can go a long way toward promoting long term goodwill for the business. This can be a key ingredient in establishing long term profitability. Thus, fostering trust by acting ethically is an important long term business strategy for any organization.