Tuesday, December 24, 2019

Sociological Movie Review Boy in the Striped Pajamas

Sociological Movie Review The movie that I watched that has many references to our introduction to sociology course is The Boy In the Striped Pajamas. The Boy In the Striped Pajamas is about a little 8 year old boy named Bruno who must move to the country side with his family because his father who is a General in the Nazi military becomes assigned command of a Jewish concentration camp. The house that the family moves into is close to the concentration camp; Bruno can see the camp from his bedroom window in the distance. Bruno does not realize it is a concentration camp, he believes it is a farm. He sees a little boy sitting down at the camp and asks his mother if he may play with the boy in the striped pajamas. Of course his mother†¦show more content†¦The German Military is also a social category; which is groups of people that have something in common. The German Military all believed in doing their job and what they were told to do. They were trained to follow ord ers and not ask questions; which is what the father did. When confronted by his wife about the job he was assigned to do, he said, â€Å"I was sworn to secrecy and took an oath to work for my country.† The culture of the German Military in this movie was that all the soldiers were clean cut, shaven, always in the Nazi uniform, and always followed the commands given by their superiors. Gender issues were also prevalent in this movie. In the beginning of the movie Bruno is playing with his friends before moving to the country. They are playing soldier and pretending to shoot and kill each other, while his sister Gretel was playing with her dolls. Mom is seen coming home from a shopping trip with some packages. Gender roles are â€Å"patterns of attitude and behavior that a society expects of its members because they are female or male† (Thio, 224). Throughout the movie gender roles are seen as the mom stays home and takes care of the children while the dad is worki ng. As well Gretel the sister is always portrayed as sweet while Bruno is portrayed as an adventurous boy who likes soldiers. Men are also portrayed as strong, while the women in the movie are portrayed as weak. Racial and ethnic diversity is a

Monday, December 16, 2019

Immigration in the Workplace Free Essays

Over than 10 million illegal immigrants live in the United States, and 1,400 more arrive every day (Katel). Seeing the great economic opportunity in the U. S. We will write a custom essay sample on Immigration in the Workplace or any similar topic only for you Order Now immigrants cross the border to work low wage jobs and begin a new life. While illegal immigrants only take up a small 5 percent of the United states workforce, these illegal aliens take up American jobs, threaten national security, and ruin culture because the refuse to assimilate (Katel).Many agree in this debate that the presence of so many immigrants actually boost our economy. Illegal immigration raises difficult questions about the American economy and how the country continues to seek low wage labor while at the same time providing opportunities for its citizens. The United States government should pass a law penalizing the corporate Americans and homeowners alike for hiring illegal immigrants. This bill will give less incentive for illegal aliens to penetrate the U. S. border and will help control the immigration population.In 2005 there were 21. 7 million legal immigrants and 10. 3 million illegal immigrants in the United States (Katel). The number may seem low for illegal immigrants but the facts show that sense 2005 the number of illegal immigrants has grown. The United States government grants over 1 million immigrants citizenship a year. This means that the U. S. government is allowing immigrants to come to America legally. When immigrants get desperate, they enter the country illegally. Illegal immigrants enter not because there is no proper way to become a U. S. itizen but because the legalization process is long, it costs money to the individual, requires them to take a history test about the United States, and is the harder way to gain access to the United States of America. Since the early 2000’s the United States has seen a growth of illegal immigrant far beyond the â€Å"traditional gatekeeper states† such as Texas and California (Greenblatt). The concern is that too many of these illegal immigrants are taking thousands if not hundreds of thousands of jobs away from legal citizens, as well as costing tax payers more and more money to pay for things like education, hospital bills, and welfare.The government is now considering whether or not to spend millions of dollars so that traffic signs can have Spanish and English on them. With the growing luxury of not even having to learn English, many illegal immigrants are finding it easier and easier to live in the United States. Something needs to be done to slow and eventually stop what could one day be a threat to national security. In order to fight illegal immigration, society must first see what drives immigrants to flock to the United States. To start off illegal immigration has become a prominent part of corporate America. Sense the U. S. conomy has been on a roller coaster sense the early two thousands; Illegal immigrants have found more and more opportunities in the corporate world. In fact, â€Å"20 per cent of farming occupations, 17 per cent of cleaning occupations, 12 per cent of construction and 11 percent of food preparation occupations are held by undocumented workers† (Wagner). While things like â€Å"being a dry-waller, brick-layer, house framer, painter, roofer, carpet layer, plumber, or electrician was a decently compensated, middle class trade,† it has now become â€Å"the work for illegal aliens at far less than the free market rate† (Wagner).The middle class seems to be less and less prevalent as illegal aliens over take their jobs. Now Corporate America is becoming greedy by continuing to hire illegal aliens for cheaper labor. And with cheaper labor it gives them more money in their pocket. It can be clearly seen that the relationship between employer and immigrant is one of great reward for both parties. With this type of guarantee that immigrants will find jobs in America it is no wonder why they have no incentive to stay home. Corporate America shows no signs of stopping the hiring illegal immigrants.As Alan Greenblatt put it: â€Å"the idea that employers could be persuaded not to hire illegal immigrants is a fairy tale† (Greenblatt). With no penalty in place large business and even small home owners have no reason to not hire cheap labor through illegal immigrants. A big part of the argument that the corporations have is that some Americans will not want to do the more blue-collar work that the majority of the illegal immigrants do. This is true to some extent. But when an American man or American woman is hungry and jobless, they will wish that they had that job.The United States has an unemployment rate of 9. 8% (Recession). Also, this great country has over 310,000,000 Americans living in her borders (Census). That means that 30 million Americans are jobless. The illegal immigrants represent 5% of the workforce and have jobs that those 30 million Americans do not have (Katel). If the economy is ever going to improve, then the unemployment rate will need to go down. This means that those employers hiring those illegal immigrants will have to stop hiring illegal immigrants and hire U. S. citizens.Another major concern for native born Americans is the constant reshaping of American culture to fit in with the immigrant’s culture. For example many parts of Texas and California have become both Spanish and English speaking towns. Schools now require multiple years of foreign language and many companies would like for their employers to be bi-lingual. While this helps broaden our horizon as a society it allows for a more easy transition into our nation for illegal aliens. Problems like these continue to arise daily between native born Americans and illegal immigrants building more and more tension in U.S. citizens. But with an economy that is 20 times better than the one many illegal aliens come from, there is again no incentive for them to stay home. It is the little things that are allowing immigrants to take hold and start a new life in America. Now the opposing view might say that all they want is a better life for their family and what better country to do that in then America. The problem to this is that there is a right and legal way to become a U. S. citizen but too many are too impatient or poor to take this step.While it is understandable why so many immigrants are crossing our borders each day it is an issue that needs to be dealt with through government regulations. Unfortunately the facts show that the United States Government has not done much to stop this issue. To many it seems like the government is playing this issue safe by avoiding it at all cost. But when asked why the government has not made a great effort to stop the hiring of illegal immigrants on National Public Radio, Senator Kennedy replied the United States of America needs â€Å"To be energized we need new workers, younger workers, who are going to be a part of the whole economy.We don’t have them here in the United States† (Greenblatt). Senator Kennedy along with others feel that the standard view of the average American is to have an illegal immigrant to do the work for them. Today we see homeowners hiring someone of a different nationality to do yard work and other things around the house for them. In a sense Kennedy was right. Illegal immigrants have the energy and the want to do the low level, low wage jobs that others refuse to do. The ultimate problem with illegal immigration seems to be laziness followed closely by a drive for success with the use of cheap labor. After seeing the reason for the increase of illegal immigrants, many question if they are a detriment to society at all. If principle doesn’t force you to think that the hiring of illegal immigrants should stop then the effect they have on our economy should. Illegal immigration brings a negative impact on government spending. Illegal aliens do not pay taxes yet they still use U. S. schools hospitals and public facilities. All of these things are paid for by hard working legal Americans. The illegal immigrant group seems to take from the system without ever giving back.It is the local governments though, that are hurting the most. For example, when a small town has more illegal immigrants going to school than legal residents the school is well underfunded and lacks the resources it needs to function. In the state of Texas, the state requires the richer school districts to pay a portion of their money to the poorer districts. In 2004, 134 school districts paid over 1. 2 billion dollars to the other districts (Brief History). Not every district that received money is solely comprised of illegal immigrants, but Texas has one of the largest amounts of illegal immigrants. These districts, must take tax dollars to support the poverty built by the number of illegal immigrants living off U. S. money and those who cannot find jobs over these illegal aliens. This incoming wave of immigration has increased the â€Å"load on the welfare systems as there are fewer working poor and more welfare recipients† (Wagner). This goes to show that illegal immigration affects the nation’s economy in multiple ways. First, they compete for jobs with legal citizens. This then causes legal citizens to lose jobs and adds to the increasing poverty. While immigrants make up a hefty size of our low wage work force. It all comes back to a break down in public policy. If the government could regulate the amount of illegal immigrants in the country already, it would be a stepping stone to solving a much bigger problem. But with so many illegal aliens already in the country it is seemingly impossible to deport a large number of illegal citizens without causing a political uprising. While it may not be evident in the national economy, illegal immigrants effect the smaller local governments.This is why the national government must create a set of laws to help enforce the deportation of illegal immigrants whether it is forceful or not. The United States government needs to pass a law that will penalize business and home owners alike for hiring illegal immigrants. Last year the U. S. government only handed out 9,317 dollars in fines to businesses that hired illegal immigrants (Jordan). This statistic is unacceptable and disturbing. Whether one agrees that illegal aliens affect our nation positively or negatively everyone must agree that there is some principle in deporting those who are illegal.If we don’t deport them then we must cut them off from what they are here for.. . work. So, if the rich man in a suit gets scared away from hiring an undocumented worker then the illegal immigrants will find it harder and harder to live in the U. S. profitably. This law should include homeowners hiring undocumented workers to do jobs around the house for cash. This kind of business is happening everywhere and needs to be stopped. Now, there is the problem of crossing the line in this and being racist towards those who are true American citizens.The government can’t just go up to every person that looks like they are illegal and ask to see their papers like the latest law in Arizona. So to solve this problem I feel as if our law enforcement agencies should handle each situation with care and when they have probable cause they can take action. This is just one solution to a problem so vast that it may never really see an end. In conclusion, illegal immigration is a very very complicated issue. Even when it is broken down into one area like this there are still so many parts to it.Illegal immigration is now fueled by America’s laziness and the government’s predisposition to please the masses. Because of these two things illegal immigration has been a steady incline since the early 2000’s and has no signs of stopping. In order to fix the illegal immigration problem there will have to be drastic measures that will not please both sides of the argument. If the government passes a law putting large fines on those who hire illegal immigrants the government will have forced many undocumented immigrants out of the country without even touching them. How to cite Immigration in the Workplace, Papers

Sunday, December 8, 2019

Business Commercialization Variety of Products

Question: Discuss about the Business Commercialization for Variety of Products. Answer: Introduction Dyesol Limited is based in Australia and is engaged in the commercialization of solar cells that caters through a variety of products, as well as services that includes materials, consulting, RD, training, manufacturing, etc. The performance of the company happens in three major steps that is the development of the partner and customer business, development of the glass application and engineering of the equipment. The main operation of the RD business unit is to consider and research on the dry solar cell material and enhancement of the generic that is provided to variety of DC product forms. The main operations of the company are in Asia, Australia, Europe, and North America (Dyesol Ltd, 2016). The operation of the company and having a global presence has helped the company to enhance its reach and availability A. Statement of Financial position Total Current Assets Total Current Assets Current assets 2015 2014 Cash and cash equivalents 54,02,909 51,78,902 Term deposits - 22,00,000 Trade and other receivables 36,48,014 30,28,561 Inventories 7,31,355 6,79,879 Other current assets 4,04,696 6,56,488 101,86,974 117,43,830 The total current assets declined and this is due to the maturity of the term deposits, decline in inventories. Going by the figures it is clear that there has been a decline of 3 percent. This will not affect the liquidity of the company because the current liabilities have declined simultaneously (Albrecht et.al 2011). Hence, it can be said that there has been a slight decline and will not affect the status of the company. Total non-current assets Total non-current assets Non-current assets 2015 2014 Property, plant and equipment 8,91,667 6,51,918 Intangible assets 49,19,758 50,15,250 Investment in associate/ joint ventures 1,17,162 1,26,474 59,28,587 57,93,642 The total non-current assets of the company increased in 2015 indicating that the company invested in fixed assets and intangible assets. This proves that the company has invested keeping into consideration the long-term perspective. Moreover, the current percentage of non-current assets is 36.78% as compared to 33.03% in 2014 (Dyesol Ltd, 2016) Total current liabilities Current liabilities 2015 2014 Trade and other payables 20,72,710 19,14,705 Lease liabilities 1,07,404 - Borrowings 8,53,617 4,43,272 Provisions 5,04,116 3,94,277 Total current liabilities 35,37,847 27,52,254 The current liabilities of the company increased in 2015 indicating that the company has more obligations. This can be cited due to increase in the provisions, borrowings, lease liabilities, and other payables. In the year the 2014, the current liabilities percentage was seen at 43% that increased to 56.24%. Total non-current liabilities Total non-current liabilities 2015 2014 Other payables 86,934 - Lease liabilities 36,598 - Borrowings - 8,07,841 Provisions 3,00,907 2,99,990 Deferred tax liability 3,95,786 4,43,216 Total 8,20,225 15,51,047 The total non-current liabilities declined in the year 2015 and that can be attributed to the payment of borrowed funds. Further, a decline in the deferred tax liability even helped the lessening of the non-current liabilities. The percentage was 65.40% in the year 2014 that declined to 34.59% in 2015. Total stockholder equity Total stockholder equity 2015 2014 Contributed equity 1007,13,911 941,83,006 Reserves 69,00,934 63,10,656 Accumulated losses -958,60,688 -872,66,647 Non-controlling interest 3,332 7,156 Total 117,57,489 132,34,171 The stockholder equity declined in 2015 as compared to 2014 and this is due to increase in the accumulated losses. Moreover, the non-controlling interest has declined that leads to lower shareholder equity. It is not good news for the shareholders as they are not in the company that has declining shareholder equity. As compared to 2014 where the percentage stood at 53%, it fell to 47% in 2015. B. Stockholder equity Total stockholder equity 2015 2014 Contributed equity 1007,13,911 941,83,006 Reserves 69,00,934 63,10,656 Accumulated losses -958,60,688 -872,66,647 Non-controlling interest 3,332 7,156 Total 117,57,489 132,34,171 The contributed equity part increased in the year 2015 because Dyesol issued 33,333,333 shares to Tasnee for a whooping amount of $6 million in consideration of the subscription of the shares at $0.18 per share. The issue of shares led to an increment in the contributed equity part. Moreover, the accumulated losses enhanced in the year 2015 (Dyesol Ltd, 2016). Further, the decline in the part of the retained earnings led to severe fall in the stockholder equity part. This even led to decline in the total non-controlling interest that is visible in the notes to financial statement. In 2014, the total non-controlling stood at $7156 million while it was reduced to $3322 million in 2015. The stockholder equity percentage in 2014 stood at 53% while it was reduce to 47% in 2015. C. Statement of Profit or Loss Total Operating revenue Total operating revenues 2015 2014 Loss -120,79,686 -150,41,474 From the figures, it is clear that the company has incurred a loss. Operating revenue is the figure derived after the expenses are deducted from the gross profit. In this scenario, the loss has however declined in the year 2015. The loss percentage was 55.46% in the year 2014 that ultimately got reduced to 44.53% in 2015 (Dyesol Ltd, 2016). Cost of goods sold COGS 2015 2014 cost of goods sold -6,12,898 -3,63,738 The cost of goods sold figure is negative in the year 2014 and further increased in negative terms in 2015. A sharp increment in the cost of goods sold figure has been seen in the above case. Total expenses before income tax total expenses before income tax 2015 2014 Interest revenue 1,38,594 1,93,777 Other income 4,77,341 6,91,094 Technical expenses -68,14,703 -53,17,775 Administration and corporate expenses -51,08,378 -47,34,315 Impairment of intangible assets -66,732 -35,10,920 Marketing expenses -10,65,511 -9,11,179 Borrowing costs -74,886 -7,64,719 Intellectual property expenses -3,83,639 -4,13,957 Share of losses of associate/ joint ventures -9,312 -1,78,445 total -120,79,686 -150,41,474 The total expenses before income tax during the year 2014 was high in terms of negative numbers on the contrary it reduced in the year 2015. Other income declined and other major expenses were reduced that ultimately led to a sharp fall in the year 2015. It was 55.46% in the year 2014 and reduced to 44.53% in 2015. These expenses enable the business to conduct its operations in a smooth and fair manner (Deegan, 2012). Any non-operating gain or losses NO Earnings per common share Earnings per share 2015 2014 EPS 2.7cents 5cents The earnings per share of the company have fallen in 2015. It was 5 cents in 2014 but fell to 2.7 cents in 2015. The decline in the EPS indicates that the company was not able to match its cash flow as per the investors expectations. A decline in EPS hurts the sentiments of the investors and they become less interested (Christensen, 2011). D. Statement of Cash flow Net Cash inflow/outflow from operating activities Cash Flow used in operating activities 2015 2014 Net cash used in operating activities -76,36,808 -70,87,873 Percentage increase 51.86399624 48.1360038 Cash was used in operating activities in both the years. The receipts from customers have increased in the current year (Horngren, 2013). However, a new item that is interest paid came into picture. The percentage increment in the net cash used in operating activity projects that the company has conducted a strong business and hence, cash were used. In the year 2014, the percentage was 48.13% while increased to 51.86% in the year 2015. Net Cash inflow/outflow from financing activities Net Cash inflow/outflow from financing activities 2015 2014 Cash provided by financing activities 61,09,378 98,88,786 Cash flow from financing activities indicates that there has been a generation of cash from the financing activities (Davies Crawford, 2012). The company has received borrowing proceeds. However, it repaid a major chunk of the borrowing hence, there has been a decline in 2015. Further issue of share was of high value in 2014 that was less in 2015. In 2014, the percentage was 61.8 that ultimately were reduced to 38.18% in 2015. Overall, the scenario remained positive, as cash is provided by the activity (Dyesol Ltd, 2016). Net cash inflow/outflow from investing activities Net cash used in investing activities 2015 2014 Total 17,99,620 -28,06,134 Net cash is used in investing activities in the 2014 however; in 2015, there was usage of cash. In 2015, the scenario is not the same as 2014 owing to the fact that there was less payment in the year 2015. The equity investment was nil in 2015, no loans were provided to joint venture. However, in terms of percentage the investing activity proved to be of less intensity. Overall, the used up cash in investing activities projects that the company has invested the amount in activities that will help the business in attaining a better position and hence, this is a strong point for the company (Merchant, 2012). Net increase or decrease in cash during the year Net increase or decrease in cash during the year 2015 2014 Net increase/(decrease) in cash and cash equivalents held 272190 -5221 In 2014 cash was used in the operations while in the year 2015, cash was generated during the year. This means that all the activities led to the cash generated and hence, it is positive for Dyesol as it has sufficient cash at the end. Conclusion From the above study, it is clear that Dyesol has not operated in optimum level. This can be well cited with the fact that the company has witnessed a reduction in the current assets on the contrary there has been an increment in the current liabilities that is not a valid combination for any company (Kaplan, 2011). This needs to be removed at the earliest. Moreover, the stockholder equity declined that reflects a mild situation for the company. The stockholder equity percentage in 2014 stood at 53% while it was reduce to 47% in 2015. Apart from this the profit and loss indicates the financial statement indicates that the company has incurred loss and hence it is not ideal. The earnings per share declined in 2015 that is a strong blow to the company and is not ideal for the purpose of investment because the shareholders are least interested in the company that has declining EPS as it projects weakness in the company (Brealey et. al, 2011). Moreover, the cash flow is not an ideal one and contains deficiencies. The importance of this study lies in the fact that the study is not dependent on any financial tools or techniques that will contain any deficiencies. It is done simply with the help of financial statements and with the help of percentage form in terms of comparison. Since, it is error free in nature, the result derived is free from any flaws. The result gathered from the above study for Dyesol is a clear cut eye opener for the management and hence, the management needs to have a proper emphasis and an in-depth look into the functioning else it will ruin the business as a whole (Brigham Daves, 2012). In all probability, the management should strive to produce a strong plan and implement in no time. Recommendation From the above finding, it is evident that the performance of the company is under immense difficulties as the financial statements represent a weakness. Moreover, some of the weakness persists in the major items and hence a worry for the entire stakeholder group. The company failed to post a favourable return and it has declining earnings per share that is the biggest negative point for the company (Graham Smart, 2012). The management needs to stress on the weakness point and try to improve the functioning of the company. Therefore, it is essential that the company should vouch for a strong management that will help in establishing a proper strategy that goes in the best interest of the company. However, to understand the total scenario in a better fashion, ratio analysis can be done that will represent a better picture and comparison will be in terms of numbers. This aids in differentiation and leads to a better understanding. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Dyesol Ltd 2016, Dyesol Ltd Annual Report 2015, viewed 6 September 2016, https://www.dyesol.com/media/wysiwyg/Documents/2015-asx-announcements/2015-08-28-2-DYE_Annual_Report_2015_signed.pdf Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no.3, pp. 1-34. practice, The Accounting Review, vol. 86, no.2, pp. 367383.