Thursday, November 28, 2019

Pros and cons of Lithuanias integration to the EU Essay Example

Pros and cons of Lithuanias integration to the EU Essay In 1999 Lithuania was invited to negotiate for the EU membership. Lithuania was recognized as an equal partner , thus the door to the EU, one of the most powerful political and economical unions, was opened. Although Lithuania strives to join the EU structures and the markets of the West economy, controversies surrounding the necessity of Lithuanias integration to the EU have reached its peak of debates. This question can be solved considering the main economical problems of Lithuania and the ways to solve them. They can be defined as relations with Russia, problematic situation in agricultural sector , fear to be inadequate to compete with the West. The first problem of Lithuania is relations with Russia. In spite of increased integration with the EU, Russia remains Lithuanias main trading partner. The crisis could therefore worsen the trade balance and slow down growth in the industrial sectors exporting to Russia. Even if political aspects of these relations the imperialist ambitions of Russia, the fluctuation of democracy and political stability could be denied, Lithuania still should admit that the crisis of Russia proved how it is ruinous to have affairs with such unforeseen partner. So, in comparison with Russia, the EU remains progressive and successful economical union that guarantees for each member their place in European market. The second reason of integrations to the EU enmity is problematic situation in agricultural sector. We will write a custom essay sample on Pros and cons of Lithuanias integration to the EU specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Pros and cons of Lithuanias integration to the EU specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Pros and cons of Lithuanias integration to the EU specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In fact, the majority of farmers are still incapable to compete, their labour productivity is low, the cost price is high. Lithuania still cannot implement and enforce the Community veterinary and sanitary requirements and upgrade the establishments to meet Community standarts. In addition, little progress is made in land reform and privatisation. Delays in land titling have seriously constrained the development of a proper land market. Further restructuring is needed for a more efficient and viable farming sector. On the other hand, if Lithuania does not join the EU, the number of farmers will have to decrease anyway. However, Lithuania will have to solve the problems of farmers employment and competition. So, in this case the question , whether Lithuania is able to solve it with its own means and to cope with all problems alone, can be derived. The EU allies claim that the EU subsidies more means than Lithuania will have to contribute to the EU budget. In conclusion, despite the EU promises to solve such problems of its future members, the agricultural sector remains the key area, which Lithuania has to improve itself. The third and final problem of Lithuania to join the EU is inadequacy to compete with the West. Some interest groups have already felt problems that are waiting after Lithuanias integration to the EU. The enterprises that at the moment get the financial support of the state, will incur losses. The enterprises trading with Russia also will incur losses , because the import barriers will increase. On the other hand, the barriers joining the common EU interior market will be abolished. According to some of the EU allies, although Lithuanias participation in the common EU market will increase competition, this will induce business and enterprises to reformation, cause the maintenance of Lithuanias economy and increase the level of livelihood. The best thing that the membership can offer to Lithuania is the restriction of bureaucracy in business sector and the concession of more freedoms and opportunities for initiative businessmen. In conclusion, despite the fact that the future membership to the EU will cause for Lithuania competitive pressure and it will condemn Lithuania to reform and revive its industry and agriculture, but in the long period the membership to the EU should guarantee for Lithuania both economical and financial stability. Summing all pros and cons in controversies surrounding Lithuanias integration to the EU, it is useful to remind that Lithuanias integration is delayed, because such state as Lithuania presents many problems. The most important of them are difficult relations with Russia, problems in agricultural sector and inadequacy to compete with the West. To decide whether such state as Lithuania has to join the EU, is a very debatable question. Indeed, the fact that integration causes not only positive, but also negative effect propose a conclusion that Lithuania, in comparison with other stronger states, still should wait.

Sunday, November 24, 2019

buy custom Computer Networks and Information Technologies essay

buy custom Computer Networks and Information Technologies essay Web application is the application that can be accessed by the use of a network. A web application can also be described as an application of computer software that is coded using a language that is supported by a computer system. Web applications can be developed either traditionally or by the use of AJAX. The traditional way of developing a web application involves the use of logical chunks called tiers (Tanenbaum, 2002, p. 123). There are different tiers namely one tier, two tier, three tier and n tier. The web browser is usually developed by the first tier, and it is usually the engine that uses the changing web content technology. The second tier usually forms the application logic and the third tier forms the storage part of the web application. The web browser or the first tier usually sends requests to the second tier which services them by inquiring and updating the databases that generate a user interface. This method is focused on the server side to create a web applicatio n. The traditional method can be contrasted with the AJAX method. This is a web development method that is used on the client side. It creates a web application by the use of asynchronous JavaScript (Tanebaum, 2002, p. 124). The difference between the two methods is that the traditional method is server related and synchronous while AJAX is client related and asynchronous.The following problems can be encountered when using the Ajax. First is that the pages that are usually created using a lot of Ajax requests do not always register themselves automatically with the history of the browser. This means that if a client clicks the back button of the browser then he or she may not be returned to the earlier state of the Ajax enabled page but instead he or she may be returned to the last page visited before it (Thomas, 2005, p. 76). Secondly, the dynamic page updates may interfere with the interactions of the user especially if the internet is unstable. This problem will, however, depend on the nature of the Ajax application that has been used. An example of this problem is when a user is editing a search field he may trigger a query to the server to complete the search but the user will not know that a pop up for a completed search is coming and the user may proceed to do something else because of the delay of the pop up window (Thomas, 2005, p. 78). Thirdly, interfaces that are powered by Ajax may increase the number of requests that are generated by the user to web servers and their databases. This will lead to delayed responses and create the need of additional hardware.Question 2A protocol is a set of rules or guidelines which guide the operations of the software and hardware of computers. The four main protocols of the web service are the Simple Object Access Protocol, Hypertext Transfer Protocol, Internet protocol and Transmission Control protocol. The SOAP is used to access information from the web by the user. Every message in this protocol has a sender, a final receiver and intermediaries. This protocol allows different sites to communicate with each other. HTTP is an application protocol. It is a protocol used in information systems that are distributive and collaborative in nature. It is the foundation of communicating data on the World Wide Web. The Internet Protocol is a synthesis of several developments that have been there since the sixties and they are used in the internet and the local area network (Aagesen, 2010, p. 154). It has four layers, which help in its functioning namely link, internet, transport and application layers.Advantages of using web servicesThey provide services for the third parties on the internet. The third parties are usually the users of websites. They also do not need any procedures for upgrading them because there is usually a constant implementation of new features on the server. Another advantage is that web services do not require any complicated procedures when they are being set up. The only thi ng that is needed is a web browser that is compatible with the web applications (McClure, 2001. p. 178). Another advantage is that web applications blend easily with other web procedures that are focused on the server side, for example, email. The web service also provides a platform that is compatible across all networks. This is because they function within a single web browserDisadvantages of using web services.One of the disadvantages of the web services is that the applications of the browser usually rely on application files that are accessed on servers that are remote and they are accessed through the internet. This means that when there is an interruption in the network, the application cannot be used. Another disadvantage is that web services function well with web browsers that are compatible. This means that if a browser lacks certain features or does not follow a particular platform then certain functions may not be carried out by users, and this may affect the users dir ectly (McClure, 2001, p. 178). Another disadvantage is that web services depend on the availability of the server that is delivering the application. This means that if a server is destroyed or closed then the users will be affected.Web orchestrationThis can be defined as an arrangement, coordination and management of a computer system. Orchestration usually relates the way business processes are executed. It aligns the business requests with the applications and infrastructure. Web orchestration usually creates applications which are aligned and can be scaled down on the basis of needs of each application (Shannon, 2006, p. 114). Orchestration also helps in management processes such as billing and metering by providing a centralized management of resourcesWeb choreography, on the other hand, is a business process modelling language. It describes protocols that help in the cooperation of the web services. It is a form of service composition in which the way protocols between several partners interact is defined from a global perspective. The main distinction between web orchestration and web choreography is between the languages that are the business process execution language (WS-BPEL) and the web service choreography description language (WS-CDL). Another difference is that web orchestration is an executable process while web choreography is a collaboration of many interested parties. Web orchestration, therefore, focuses on the execution of specific business processes while web choreography focuses on the interactions between web services (Shannon, 2006, p. 109).Question 3One tierThis is a computer system which constitutes a configuration, a mainframe host and a directly connected terminal. The advantage of this tier is that it is easy to develop and maintain. The disadvantage is that it is shallow and does not recognise most of the software and web browsers used by most computer systems.Two tierThis is where resources are requested by the client and a dire ct response is initiated by the server using its resources. The server, therefore, does not require the help of another application to provide part of the service. Its advantage is that it directly responds to all the requests of the client and hence the client communicates directly with the server (Chaba, 2011, p. 23). Its disadvantage is that it uses only simple file sharing techniques and, therefore, cannot be used by complex files. It also does not facilitate information systems that are very large.Three tierHere, the client implements the presentation logic and the business logic is implemented on the application server. It has three components namely the front-end component which provides portable presentation logic, the back end component which provides access to dedicated services and a middle tier component which enables users to share and control the business logic (Griffiths, 2010, p. 65). Its advantages are that its interfaces are independent from each other and, therefo re, easy functionality. It is also more flexible, and there is increased security and performance. Its disadvantage is that the lack of dependability between the interfaces is bad when there is a problem that needs to be solved by all the interfaces.N tierThese are architectures that are thin all over. Here, the middle tier component connects with various types of services. It integrates and pairs the services to the client and to each other as opposed to the three tiers. Its advantage is that it accommodates all types of services and, therefore, it gives the use a variety of choices hence not limiting what the user can do. Its disadvantage is that the services might be too much to be accommodate and hence making the connection slow. Buy custom Computer Networks and Information Technologies essay

Thursday, November 21, 2019

Criminal Law Essay Example | Topics and Well Written Essays - 250 words - 6

Criminal Law - Essay Example rtunity for the federal government to pursue and pressure criminals and terrorists this is one of the effective ways of ejecting criminals including drug dealers and terrorists among others out of their cocoons. Because the Patriot Act is not just confined to the pursuit of terrorists, its focus on other areas of crime makes it an effective tool in dealing with crime in general. The government needs no court approval in order to summon a suspected computer or internet criminal. In the age of technology, with no effective anti-crime legislation such as the Patriot Act, a society is bound to crumble as criminals take control. Because the Patriot Act overrides the civil rights of individuals, the government is at liberty to obtain information about suspected individuals thus it is in a position to uncover and apprehend risky individuals. The act creates the possibility of aborting terrorists’ plans before they are actually executed, thus making it an effective tool for fighting terrorism. Though the Act is effective, the government should come up with an initiative in which every individual is expected to know at least ten neighbors and report any strange behavior of their neighbors as soon as they

Wednesday, November 20, 2019

Reading response 9 Essay Example | Topics and Well Written Essays - 500 words

Reading response 9 - Essay Example From my personal experience, Arabic students who are learning English manifest a form of interlanguage. I observed that students are having problems in learning English because of the variations of Arabic, where they have Standard and Colloquial varieties and regional dialects affecting their learning of TL phonology through NL phonology. TL phonology problems come from syntax and grammar differences between NL and TL, which impact how L2 learners read the TL. The more that the students relied on a specific or multiple Arabic dialects to translate TL, the more difficult it seems for them to understand TL. However, some students showed interlanguage in how they bridged NL and TL phonology without depending on NL or TL phonology. I noticed how interlanguage may be allowing these students of creating a new mental system that goes outside NL and TL language structures. A universal language mental system can help explain how SLA happens when phonological variations are strong enough and c ertain sounds and syllables present in TL are not practiced in NL. Perhaps this is the way of the human brain of optimizing phonological domains through interlanguage strategies. It would be interesting to gather empirical evidence to back up the use of interlanguage strategies. In Chapter 20, second language speech production’s importance in developing particular SLA skills is discussed through related language theories. Accented TL is an ongoing center of SLA study, especially as age and other social and biological factors affect it. I am interested in focusing on the validity of the Critical Period Hypothesis (CPH) to Arabic L2 learners. Though there are variations to age ranges, CPH basically argues that there is an age limit (from five to fifteen years old) in which students learn the native accent of TL. Some aspects of CPH are true, depending on different internal and external factors. In my teaching

Monday, November 18, 2019

Principles of manegement Essay Example | Topics and Well Written Essays - 1500 words

Principles of manegement - Essay Example Each level of management has its role and contribution to the overall affairs and processes of running an organisation. This is because each unit and each section of an organisation has its function and this comes together in the organisational chart of an organisation which coordinates affairs. The strategic level of management is the topmost level of management and it is involved in the long-term planning and setting the tone for the running of the entire organisation (Hill & Jones, 2012). The strategic level of management is involved with defining the tone of business and affairs because it is made up of the topmost managers who derive their authority directly from the owners of the organisation (Cole, 2013). The operational level management of an organisation consists of the middle ranked managers and they take up management roles that are based on targets and standards set by the top level management (Freeman, 2010). They take up instructions from the top of the organisation and implement them. Usually, they also give instructions to the tactical level management. They are involved in medium term planning and functional units of an organisation (Freeman, 2010). Tactical level management are in charge of the actual implementation of ideas and instructions from the operational level on the ground (Barlow, 2013). They are seen as the frontline managers and they act as supervisors to the working core and the main workers. They are responsible for short-term decision making and they deal with the operational core of the organisation. In Tesco, the CEO and the Board members form the strategic management unit. Down the line, the regional functional managers and store managers who come below the top managers in the organisational chart form the operational core. The supervisors and teams on the retail floor are the tactical managers and they take decisions that are in charge of the day-to-day running of the organisation. Management culture refers

Friday, November 15, 2019

Sources Of Finance For Kfc Finance Essay

Sources Of Finance For Kfc Finance Essay KFC began with Colonel Harland Sanders. He discovered his penchant for cooking when he was only 9 years old. Through the years he grew up to become a personage the world knows as Colonel Sanders, founder of KFC. He reached celebrity status in 1952, when he decided to franchise his famous Kentucky Fried Chicken recipe blends of 11 herbs and spices to the rest of America. By the early 70s, that special recipe reached Malaysia. KFC Holdings owns approximately 27 Kedai Ayamas and 4 Ayamas Depots, making them the nations first branded chicken and chicken-based retain chain. KFC Holdings operates the KFC chain of restaurants in Malaysian, Singapore and Brunei (523 restaurants) and the Rasamas chain of restaurants in Malaysia (about 37 outlets). Sources of finance are where finance comes from. There are three kinds of sources which are Bank loans, Owners (share) capital and Trade credit . Finance is money which is a scarce resource. To obtain it, a business has to compete for it. Individuals, the government and other businesses all seek money to finance their needs. Those with money to lend will lend it provided the rate of return (interest), the risk and flexibility (how quickly the money can be repossessed) are consistent with their expectations. The word lend often implies to short-term; the word invest implies to long-term. Individuals or organisations that lend money, expect to get their money back, with a fixed annual return in a comparatively short time. Those who invest in a company become part-owners share holders. They expect regular payment of cash dividends (whose size varies with the companys success) plus an increase in the value of their shares. A major source of finance for many businesses is the retained profit from sales to customers. A business just starting up or one expanding rapidly has to raise its finance from other sources. There are three kind of finance question which relates the finance which the management should consider. Duration: for how long is the finance required? Cost: which source of finance is the least expensive? repayment: what level is acceptable Duration Duration depends on the reason the money is needed. No-one would take out a 25 year mortgage to finance the purchase of a personal HiFi. Few people would buy a house with a bank overdraft. Businesses apply the same principles of matching the purpose of finance with the source of finance. This makes sense all round. For the business it ensures that finance is guaranteed as long as it is needed. For the investor it ensures that adequate security is available for the duration of the loan as in the case of a 20 year loan secured against a property that will continue to have value for all the 20 years. Cost In general, businesses look for the cheapest source of finance. The easiest way to compare the cost of finance is to express the annual payment to lenders/investors as a percentage of the amount of finance provided. Interest on a loan can be expressed in percentage terms. So can the rate of return to shareholders. Return on investment in shares = Dividend per share, share price change since the start of year The rate of return expected by shareholders becomes the cost to the business of using this form of finance. Repayment A business should not get into a position where all of its profits are being swallowed up in interest payments. There is a real danger of borrowing too much. The same applies to individuals. Type of sources of finance: government purchase loan stock leasing venture capital hire purchase ordinary shares warrant retailed earning borrowings Ordinary Shares Ordinary shares also known as common stock or voting share is a share of stock giving stockholders the right to vote no matters of corporate policy and the composition of the members of the board of directors. Ordinary shares are issued to the owners of a company. They have a nominal or face value, typically of RM1 or 50 cents. The market value of a quoted companys shares bears no relationship to their nominal value, except that when ordinary shares are issued for cash, the issue price must be equal to or be more than the nominal value of the shares. Preference Shares Preference shares, also called preferred stock or preferred shares, is typically a higher ranking stock than common stock, and its terms are negotiated between the corporation and the investor. Preference shares usually carries no voting rights, but may carry priority over common stock in the payment of dividends and upon liquidate Preference shares may carry a dividend that is paid out prior to any dividends being paid to common stock holders. Preference shares may have a convertibility feature into common stock. Preference stockholders will be paid out in assets before common stockholders and after debt holders in bankruptcy. Terms of the preferred stock are stated in a Certificate of Designation. From the companys point of view, preference shares are advantageous in that:  · Dividends do not have to be paid in a year in which profits are poor, while this is not the case with interest payments on long term debt (loans or debentures).  · Since they do not carry voting rights, preference shares avoid diluting the control of existing shareholders while an issue of equity shares would not.  · The issue of preference shares does not restrict the companys borrowing power, at least in the sense that preference share capital is not secured against assets in the business. Loan Stock Common or preferred stock shares that are used as collateral to secure a loan from another party.  The loan will earn a fixed interest rate, much like a standard loan, and can be secured or unsecured.  A secured loan stock may also be called a convertible loan stock if the loan stock can be directly converted to common shares under specified conditions and with a pre-determined conversion rate, as with an irredeemable convertible unsecured loan stock (ICULS).   Retained Earnings Retained earnings refer to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called variously retained losses, accumulated losses or accumulated deficit. Retained earnings and losses are cumulative from year to year with losses offsetting earnings. Retained earnings are reported in the shareholders equity section of the balance sheet. Companies with net accumulated losses may refer to negative shareholders equity as a shareholders deficit. A complete report of the retained earnings or retained losses is presented in the Statement of retained earnings or Statement of retained losses. The major reasons for using retained earnings to finance new investments, rather than to pay higher dividends and then raise new equity for the new investments, are as follows: a) The management of many companies believes that retained earnings are funds which do not cost anything, although this is not true. However, it is true that the use of retained earnings as a source of funds does not lead to a payment of cash. b) The dividend policy of the company is in practice determined by the directors. From their standpoint, retained earnings are an attractive source of finance because investment projects can be undertaken without involving either the shareholders or any outsiders. c) The use of retained earnings as opposed to new shares or debentures avoids issue costs. d) The use of retained earnings avoids the possibility of a change in control resulting from an issue of new shares. Borrowings Receiving something of value in exchange for an obligation to pay back something of usually greater value at a particular time in the future. Borrowings are divided into three terms. Short term lending may be in the form of: a) An overdraft, which a company should keep within a limit set by the bank. Interest is charged (at a variable rate) on the amount by which the company is overdrawn from day to day; b) A short-term loan, for up to three years. Medium-term loans are loans for a period of from three to ten years. The rate of interest charged on medium-term bank lending to large companies will be a set margin, with the size of the margin depending on the credit standing and riskiness of the borrower. A loan may have a fixed rate of interest or a variable interest rate, so that the rate of interest charged will be adjusted every three, six, nine or twelve months in line with recent movements in the Base Lending Rate. Longer-term bank loans will sometimes be available, usually for the purchase of property, where the loan takes the form of a mortgage. Leasing Leasing is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductible payments. The lessee is the receiver of the services or the assets under the lease contract and the lessor is the owner of the assets. The relationship between the tenant and the landlord is called a tenancy, and can be for a fixed or an indefinite period of time (called the term of the lease). The consideration for the lease is called rent. There are two basic forms of lease: operating leases and finance leases. Operating leases Operating leases are rental agreements between the lessor and the lessee whereby: a) The lessor supplies the equipment to the lessee b) The lessor is responsible for servicing and maintaining the leased equipment Finance leases Finance leases are lease agreements between the user of the leased asset (the lessee) and a provider of finance (the lessor) for most, or all, of the assets expected useful life. Suppose that a company decides to obtain a company car and finance the acquisition by means of a finance lease. A car dealer will supply the car. A finance house will agree to act as lessor in a finance leasing arrangement, and so will purchase the car from the dealer and lease it to the company. The company will take possession of the car from the car dealer, and make regular payments (monthly, quarterly, six monthly or annually) to the finance house under the terms of the lease. Hire Purchase Hire purchase is the legal term for a contract developed in the United Kingdom. It is also called closed-end leasing. In cases where a buyer cannot afford to pay the asked price for an item of property as a lump sum but can afford to pay a percentage as a deposit, a hire-purchase contract allows the buyer to hire the goods for a monthly rent. When a sum equal to the original full price plus interest has been paid in equal installments, the buyer may then exercise an option to buy the goods at a predetermined price (usually a nominal sum) or return the goods to the owner Venture Capital Venture capital (also known as VC or Venture) is a type of private equity capital typically provided for early-stage, high-potential, growth companies in the interest of generating a return through an eventual realization event such as an IPO or trade sale of the company. Venture capital investments are generally made as cash in exchange for shares in the invested company. It is typical for venture capital investors to identify and back companies in high technology industries such as biotechnology and ICT (information and communication technology Franchising Franchising is a method of expanding business on less capital than would otherwise be needed. For suitable businesses, it is an alternative to raising extra capital for growth. Franchisors include Budget Rent-a-Car, Wimpy, Nandos Chicken and Chicken Inn Other possible alternatives can be used by KFCH KFC Holdings have been running their operation with all the types of source of finance as stated above. In order to further enhance themselves as well improving their investors relations, they can apply other kind of source to run their business KFC has not issue warrants throughout the financial year. Warrants are, in effect, options granted by the business that entitle the holder to subscribe for a specified quantity of ordinary shares, for a specified price at, or after, a specified time- usually several years following their issue. The business would usually issue the warrants in one of two ways, that is to sell them, in which case it would derive a cash inflow, or attach them to a loan stock issue as a sweetener or incentive to investors to take up the loan stock. Apart from that, KFC can even issue Employees Share Option Scheme at various options. An employee share scheme is one way to give employees a stake in your business and help  improve its performance. As employees normally have to remain with the business to get this benefit, share schemes encourage loyalty and can help you retain valued staff. They act as an incentive or reward and may also help recruitment. (Extracted from Business Link, http://www.businesslink.gov.uk/bdotg/action/layer?topicId=1074472937) In fact, KFC could even use hire purchase to source their finance. Hire purchase is referred to sales promotion device that creates customers purchasing power in the form of a fixed cost, fixed period installment loan, secured by a lien on the purchased item as the collateral. In case of capital equipment, the customer repays the loan from the earnings generated by the purchased asset (which otherwise would have remained unsold due to the customers lack of cash). During the repayment period the buyer has the possession and use but not the ownership (title) to the item. Only upon the full payment of the loan, the title passes to the buyer. Also called installment buying, it is a social innovation that expands the economy with additional income. (Extracted from Business Dictionary.com, http://www.businessdictionary.com/definition/hire-purchase.html) APPENDIX Share capital From the financial statement for the year 2008, KFC holdings issued 1,000,0000 new ordinary shares valued RM1.00 each for the year 2008 and 2007. . However, only 198,275 shares at RM 1.00 each was issued and fully paid. SHARE CAPITAL Number of Ordinary Shares of RM1 each Amount 2008 2007 2008 2007 2008 2007 000 000 RM000 RM000 Authorised At 1 January/ 31 December 1,000,000 1,000,000 1,000,000 1,000,000 Issued and fully paid At 1 January/ 31 December 198,275 198,275 198,275 198,275 Retained Earnings The percentage of net earnings not paid out  as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by adding net income to (or subtracting any net losses from) beginning retained earnings and subtracting any dividends paid to shareholders: KFC Holdings recorded RM 316,703,000 of retained earnings in year 2008 compared to RM 257,611,000 in year 2007 for company. This shows that KFC retained their net earnings higher in year 2008 so that they can reinvest in its core business to pay its debt. Borrowings Borrowings are classified under short term borrowings and long term borrowings. KFC Holdings borrowed RM 20,000,000 in year 2008 while there were no borrowings for the year 2007 under company. On the other hand, KFCs long term borrowings amounted to RM 40,000,000 in year 2008 compared to RM 60,000,000 in year 2007. The total borrowings for the two years were RM 60,000,000 respectively. (Refer note: 26) The term loans granted to the Company are secured by the following: i First and third party charge over certain land and buildings as disclosed in Note 12(b) and Note 15 ii Deposits pledged with licensed banks as disclosed in Note 18 iii Corporate guarantee of the Company and a related company iv Debenture of a subsidiarys assets Company 2008 2007 RM000 RM000 Short term borrowings Secured Term loans 20,000 Unsecured Term loans 20,000 Long term borrowings Secured Term loans 40,000 60,000 Unsecured Term loans 40,000 60,000 Total borrowings Secured Term loans 60,000 60,000 Unsecured Term loans 60,000 60,000 Leasing KFCs leasing is analysed as long term leasehold land and short term leasehold land. The groups long term leasehold land notched RM 63,733,000 in 2008 compared to RM 63,868,000 in 2007. However, their short term leasehold land was RM 68,000 in 2008 while in year 2007, it was RM 73,000. Overall, their total leasing was RM 63,841,000 and RM 63,941,000 for the two years respectively. Leasehold land with an aggregate carrying value of RM30, 434,000 (2007: RM30, 822,000) are pledged as securities for borrowings. Group 2008 2007 RM000 RM000 At 1 January 63,941 62,687 Addition 1,830 Disposal (106) Acquisition of a subsidiary 722 Reclassification from property, plant and equipment 333 Amortisation for the year (822) (803) At 31 December 63,841 63,941 Analysed as: Long term leasehold land 63,773 63,868 Short term leasehold land 68 73 63,841 63,941 INCOME STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008 Group Company Note 2008 2007 2008 2007 RM000 RM000 RM000 RM000 Revenue 3 2,179,788 1,730,371 97,220 88,000 Cost of sales 4 (1,064,548) (770,048) Gross profit 1,115,240 960,323 97,220 88,000 Other income 22,615 22,797 30,210 26,972 Administrative expenses (118,670) (109,061) (28,757) (22,713) Selling and marketing expenses (837,547) (712,109) Other expenses (6,622) (24) (2,310) (26,229) Operating profit 175,016 161,926 96,363 66,030 Finance costs 5 (7,559) (11,302) (2,887) (5,823) Profit before tax 6 167,457 150,624 93,476 60,207 Income tax expense 9 (47,107) (45,081) (9,522) (23,437) Profit for the year 120,350 105,543 83,954 36,770 Attributable to: Equity holders of the Company 118,535 1 04,269 Minority interests 1,815 1,274 120,350 105,543 Earnings per share attributable to equity holders of the Company (sen): Basic, for profit for the year 10 59.8 52.6 BALANCE SHEETS AS AT 31 DECEMBER 2008 Group Company Note 2008 2007 2008 2007 RM000 RM000 RM000 RM000 Assets Non-current assets Property, plant and equipment 12 615,059 529,658 19,750 19,908 Investments in subsidiaries 13 354,250 353,590 Investment properties 14 898 2,000 585 Prepaid land lease payments 15 63,84 1 63,941 Intangible assets 16 69,835 68,063 Other investment 17 4,500 Fixed deposits 18 6,324 6,324 749,633 674,486 374,000 380,407 Current assets Inventories 19 158,474 112,312 Trade and other receivables 20 128,112 78,972 222,742 156,642 Other investment 17 20,203 Cash and bank balances 21 97,985 140,358 6,797 11,826 404,774 331,642 229,539 168,468 Total assets 1,154,407 1,006,128 603,539 548,875 Equity and liabilities Equity attributable to equity holders of the company Share capital 22 198,275 198,275 198,275 198,275 Other reserves 23 47,705 50,963 22,080 26,560 Retained earnings 24 446,178 352,783 316,703 257,611 692,158 602,021 537,058 482,446 Minority interests 10,232 6,920 Total equity 702,390 608,941 537,058 482,446 Non-current liabilities Retirement benefit obligations 25 3,313 3,758 Borrowings 26 65,944 110,907 40,000 60,000 Deferred tax liabilities 27 31,602 25,036 107 444 100,859 139,701 40,107 60,444 Current liabilities Retirement benefit obligations 25 623 Borrowings 26 75,111 12,080 20,000 Trade and other payables 28 275,424 242,110 6,374 5,985 Current tax payable 3,296 351,158 257,486 26,374 5,985 Total liabilities 452,017 397,187 66,481 66,429 Total equity and liabilities 1,154,407 1,006,128 603,539 548,875

Wednesday, November 13, 2019

The Christian Stand Taken in Uncle Toms Cabin by Harriet Beecher Stowe

Stowe’s Christian Stand in Uncle Tom's Cabin  Ã‚     Ã‚   The nineteenth century proved to be a period of turmoil for women and the role they would play in an ever-changing America. Women contended with not only hard living in the domestic sphere, but were impacted by the undercurrent of slavery issues. The Anti-slavery movement and Women’s rights movement were bringing forth a new dimension of writers taking hard positions on these issues. Harriet Beecher Stowe became one of the country’s most well known writers who bridged these factions together with her famous book, Uncle Tom’s Cabin. Her position was not from the perspective of women’s rights as much as the rights and freedom of slaves. Stowe appealed to the basis of Christian beliefs and maternal instincts more than that of the assertive and vocal Women’s movement. She deftly steps aside from the more liberal feministic ideas, instead focusing on more traditional aspects of the role of women, particularly mothers. It is through this mode tha t she cries out against the insidiousness of slavery. The role of mother represents not just a domestic maternal figure confined to family, but also a universal figure who is led by Christian beliefs with compassion and empathy towards all who are suffering. The origins of Harriet Beecher Stowe’s beliefs began as a child. Although her mother died when Harriet was five, her mother left an undeniable impact on her children (Adams 20). The image of Roxena Beecher, Harriet’s mother was of a saintly woman who embodied all aspects of a virtuous loving mother. Roxena Beecher had many children and lived in struggling, difficult conditions, much the way Harriet did when she became a mother. According to one biographer, when Roxena died, "she be... ...ns, and not one legal right to protect, guide, or educate, the child of her bosom!"(Hedrick401). The weapon of motherhood is Harriet Beecher Stowe’s strongest ally and her most devout companion. Works Cited Adams, John R. Harriet Beecher Stowe. New York: Twayne Publishers, Inc. 1963. Hedrick, Joan D. Harriet Beecher Stowe A Life .New York: Oxford UP, 1994. Hedrick, Joan D., ed. The Oxford Harriet Beecher Stowe Reader . New York: Oxford UP, 1999. Roberson, Susan. The Stowe Debate Rhetorical Strategies in Uncle Tom’s Cabin . Ed. Mason I. Lowance, Ellen E. Westbrook, and R.C De Prospo. Amherst: University of Massachuetts, 1994. Stowe, Harriet Beecher. " The Minister’s Wooing."" Life and Letters of Harriet Beecher Stowe." The Heath Anthology of American Literature Gen. Ed. Paul Lauter. Boston, New York: Houghton Mifflin Co, 1998.   

Sunday, November 10, 2019

Skills Management and Conceptual Skills

Introduction Research by Robert L. Katz found that managers need three basic and important skills: technical, human and conceptual. What is more, these three skills are relatively essential to managers who are at different levels that include first-line, middle, top management positions. There will be a discussion about the importance of conceptual skills that are needed by all managers at all levels, especially by top level of managers. The purpose of this essay is to identify and discuss the importance of conceptual skills that top managers are required to demonstrate.The essay will state why conceptual skills are not so important as much as lower managers through some supporting evidences,why conceptual skills become more important in top management positions than in other positions, and how top managers use conceptual skills in reality. At the end of essay, a conclusion the major findings will be provided. 1 Conceptual skills mean the ability to think and to conceptualize about a bstract and complex situations (Katz, R. L, 1974). It is different from technical skills and human skills.Technical skills tend to be more essential for lower-level managers because they should have the job specific knowledge and techniques to manage the work of non-managerial people (Katz, R. L, 1974). For example, accounts payable managers should know accounting rules and standardized forms very well so that they can solve problems which relevant to accounting fields. Whereas, human skills are important for managers at all levels, because every manager should have ability to work well with other people individually and in a group, all of managers deal directly with people.They should build cooperative spirit and motivate other workers. For example, first-line managers of food servicing company should communicate with producers to know how everything is going and where they should improve, so effective talking is very necessary to the whole company for any level of managers (Robbin s, S. P, 2011). Even though conceptual skills are not so important as much as lower managers, it does not mean lower managers do not use conceptual skills. In some situations, some of their works are related to conceptual abilities.It is little for mid-level managers, and it is not very required for first-level managers. While these lower-level managers should also make decisions to solve problems in some complex problems in their managerial fields. Whereas Katz thought that lower-level managers normally spend relative more time dealing with observable objects and processes, but upper-level managers often deal with abstract and complex ideas. So top managers’ responsibility matches conceptual skills, because top managers should make organization-wide decisions and establish the goals and plans that affect the entire organization (Robbins, S.P, 2011). That is why top managers are supposed not to only pay attention to small things, they should be leaders and have conceptual ski lls to lead the whole company to get more profits and access to success. Turn to lower-level managers, first-line managers are the lowest level of management, they coordinate the work of people who are non-managerial employees, such as producers. While middle managers manage the work of first-line managers (Robbins, S. P, 2011).Therefore, first-line managers should have special skills like technical skills, so that they can know how to supervise those producers to produce goods. 2 Conversely, conceptual skills are probably some of the most important management skills, which are very important to top managers especially. Katz proposed that these skills become more essential in top management positions. The reason for this is that top managers often deal with abstract ideas, and they are responsible for making organization-wide decisions and establishing the goals and plans that affect the entire organization.While conceptual skills can be described the ability to conceptualize about abstract time, they must see the organization as a whole and clear about the complicated relationships between various subunits. Then these abilities are essential to effective decision-making. So from the definition of conceptual skills, top managers should have many necessary skills, first is problem solving, they need to combine the whole organization together and use professional skills in practice to find how a party will be and what it will be like.The second key probably is study as a whole, so it is related to conceptualize about things. So they will not treat an organization as a part of the industry, looking the organization as a whole can help managers make decision or do something effectively. Conceptual skills also include creative thinking, which needs managers should have creative ideas, no matter for human management or the whole part management. In another word, conceptual skill is the ability to think in terms of models, frameworks and broad relationship such as lo ng-range plans.While technical skill has different characteristics of job performance, it does not matter at the operating and professional levels, but as employees are supposed to develop leadership responsibilities, their technical skills become proportionately less important, they increasingly depend on technical skills of their subordinates; in many cases they have never practiced some of the technical skills that they supervise. Conceptual skill deals with ideas, whereas human skill concerns people and technical skill involves things.So conceptual skills conclude knowing how to formulate ideas, so managers who have strong conceptual skills are supposed to have cognitive abilities to solve problems creatively and effectively. Therefore they can create new products, then they can examine a complicated issue or formulate a distinct and specific action. So when top managers make wide-decisions, conceptual skills are necessary, it will help them to do managing work easily and effect ively (Glaser, R. , & Resnick, L. B, 1989). 3Mintzberg concluded ten different roles but those roles are highly interrelated. Interpersonal role should be symbolic, which is essential for top managers, because top managers are leaders, their ability is to lead, supervise and motivate workers. So during this time, conceptual skills will be used because of many complex situations with employees and employers. Informational roles need managers to have the ability to receive, collect and disseminate information. Decisional roles are typically important to top managers.In usual time, they should do wide-making decisions, they will face many complex and abstract situations, but as a leader, they should solve these problems using their managerial skills. So they will use conceptual skills to make decisions due to solving all of abstract situations (Robbins, S. P, 2011). Otherwise, strategic planning is necessary for top managers in reality. Planning implementation is especially important, which needs managers to implement strategic planning effectively through formalizing and discipline.Managerial innovation includes total quality management. The generation of innovation results in an outcome – a product, service, technology, or practice that is at least new to an organizational population. Decision skills and strategic planning skills are fundamental factors of conceptual skills. For example, Facebook chief executive Mark Zuckerberg planned to offer a search feature like Google, he combined social and search together, people can do many things at the same place, even finding a good restaurant or learning about a good job.Facing the biggest competitor Google, Mark needs strategic planning skills to make latest strategies to deal with intense competitions this kind of complex situations. Therefore decision skills and strategic planning skills are related to conceptual skills. How do chief executive officers (CEOs) use conceptual skills? They set the tone for th e organization via the vision they express, decisions they make, policies they implement, and what they pay attention to, measure, and reward (Finkelstein, Hambrick, & Cannella, 2009).Those abstract situations they should face are very normal to a company. How will the members perform, how will set a correct direction, or how to coordinate relationships with stakeholders are complex actions they are supposed to do (Boal & Hooijberg, 2001; Hambrick & Mason, 1984; Ireland & Hitt, 1999). CEO Alan Joyce is leading change at Qantas to deal with the challenges in the airline industry’s fast-moving and competitive environment. Why would Qantas be successful? Because there are many effective strategies Qantas has conducted.Firstly, they split the operations into separate business in order to make each of the business units more accountable. They have also been forced to look at how it can reduce its costs. Secondly, under Joyce’s leadership, the company has a significantly low er cost base than its full service parent, customers are very satisfied with discount airline. Thirdly, an area where cost savings have been seen as necessary is in staffing. And the last point is to surge fuel prices. There are many competitors to Qantas, they all take effective actions at any time.So Alan Joyce has had to deal with as he maps a road that will make Qantas to continue to operate as a successful and profitable airline around the world (Robbins, S. P, 2011). Conclusion In summarize, conceptual skills are needed by all managers at all levels, but these skills are more important in top management positions. In current business, top managers should have these skills to make wide decisions and establish the goals to lead companies to be successful. Conceptual skills represent collaborative processes at the organizational and strategic levels.The degree of leader success will depend largely on the leader's ability to maximize the full potential of these collaborative netwo rks. Reference Boal KB. , ; Hooijberg R. (2001). Strategic leadership: Moving on. The Leadership Quarterly, 11, 515–550. Finkelstein S. , Hambrick DC. , Cannella AA. , ; Jr. (2009). Strategic leadership: Theory and research on executives, top management teams, and boards. Oxford, UK: Oxford University Press. Glaser, R. , ; Resnick, L. B. (1989). Cognitive Apprenticeship: Teaching the Crafts of Reading, Writing, and Mathmatics.In Knowing, learning, and instruction: Essays in honor of Robert Glaser. Hillsdale, N. J: L. Erlbaum Associates,453-490. Kanter, R. M. (1984). The Change Masters. London: Unwin Hyman. Katz, R. L. (1974). Skills of an Effective Administrator. An HBR Classic. Harvard business review,  52(5), 90-102. Retrieved from http://hbr. org/1974/09/skills-of-an-effective-administrator/ar/1 Peters, T. J. , ; Waterman, R. H. (1984). In Search of Excellence. New York: Warner Books. Robbins, S. P. , R. Bergman, et al. (2009). Management. Frenchs Forest, N. S. W. , Pear son Education Australia. * *

Friday, November 8, 2019

9 tips for handling difficult customers

9 tips for handling difficult customers Every business, in every sector, in every industry, is filled with difficult clients or customers who make doing your job 10 times harder than it has to be. After a long day of work, it can be enough to make you rage out†¦ or crumple into a ball and weep. When you feel like you’re going to lose it, try these 9 helpful strategies instead. 1. Show how well you can listen.You know they’re totally in the wrong, but they don’t understand that yet. They’ve got the situation or the facts all incorrect and you just can’t bear to hear them rehash details that don’t make sense. All they hear from your impatience is that they’re not being heard. Try just letting them get it all out. Listen patiently to what they have to say. Let them vent. It will help you set them straight if you understand their position better first and if they feel like you’ve been paying attention.2. Show empathy.Forget for a second that this person is rude, mean , and wrong. Whatever their problem, they really want you to understand and help them. Repeat back what you hear as the major issue. Express your genuine regret that they’re having a rough time, and show an honest willingness to help. Even if you have to fake it, use eye contact, body language, and verbal cues to show you care and are engaged. Don’t talk over your customer- this just feels like a power play. Let them finish first.3. Talk slower and sweeter.Just because your customer raises his or her voice doesn’t mean you have to respond in kind. Lower your voice and slow your speech down. The calming effect can be immense. You can still be firm- the last thing you want to do is show your fear. But try to inspire the client to relax just with the way you’re speaking.4. Look for nuance.Is their ire coming at you from a place of anger, anxiety, annoyance, or frustration? Getting a more specific sense of where their wrath originates can help you figure out how to tackle neutralizing it. Look at the situation from their point of view and try to figure out what may have triggered their (over)reaction. See if there’s anything you can accept blame for or fix easily, and start with that.5. Imagine you have an audience.If you’re having a hard time keeping your cool, just imagine you’re not alone. Rather, pretend you’re in a room full of clients or customers. Imagine this audience of people is judging your company on your merits as a problem solver. Keep the tone confident and cool. Playing this trick on yourself is a great way to stay professional and courteous, even when you want to scream.6. Find your foothold.Is there anything, in your customer’s tirade that makes a little bit of sense? Look for something you can work with- break down the rant into manageable, actionable chunks and talk your customer through those. Finding even one thing you can solve immediately, however small, can really diffuse a sit uation and make a customer feel heard and respected.7. Pretend to be wrong.If you flip the tables and start agreeing with everything your customer says to the point of taking all the blame upon your shoulders (where it doesn’t belong), you might just find the customer will soften and start saying things like, â€Å"Well, I understand it’s not your fault.† It’s a bit of a hit-or-miss strategy, but can be super effective in certain situations.8. Give them a parting gift.Your biggest goal as a liaison for your company is to repair the relationship. See if you can give your customer a voucher or a bonus discount of some kind- anything to make them feel they’ve â€Å"won.†9. Don’t take it personally.At the end of the day, some customers can’t be reason with and some people are irrationally angry. It’s not about you. It’s probably not even about the company. Let it wash right off your back. Don’t take it home.

Wednesday, November 6, 2019

Astronomy Homework Question and Answers †Second Part

Astronomy Homework Question and Answers – Second Part Free Online Research Papers Astronomy Homework Question and Answers Second Part #4. Briefly describe the astronomical uses of each of the following: Stonehenge, The Templo Mayor, The Sun Dagger, The Mayan observatory at Chichen Itza, lines in the Nazca Desert, Pawnee Lodges, the Big Horn Medicine Wheel. Stonehenge can show exactly when the summer solstice is, by looking for the sun directly over a specific stone, called the Heel stone. The Templo Mayor is also used to mark the seasons, by watching the sun rise through two temles on the equinoxes. The Sun Dagger is a carved spiral onto which the sun forms a dagger of light only once a year- on noon of the summer solstice. The Mayan Observatory had windows strategically placed specifically for osbservations of Venus. The lines in the NAzca desert may look like well traveled walkways, but some of them are alighned in directions where the Sun or other bright stars are at certain times of the year. The Pawnee lodges had strategically placed holes for observing the passage of certain constellations. The 28 â€Å"Spokes† of the Big Horn Medicine Wheel probably relate to the month of the Native Americans, for they had months of 28 days, because they did not count the New Moon. #9. Who was Ptolemy? Briefly describe how the Ptolemaic model of the universe explains apparent retrograde motion while preserving the ideas of an earth-centered universe. Ptolemy was an ancient Greek astronomer (c. A.D 100-170) who came up with a model of the universe with the earth at the center. His flawed nation of an Earth centered-Universe with regards to Planetary motion was surprisingly accurate. His explained the apparent retrograde motion of the planets by suggesting that the planets moved in smaller circles while they were traveling along their orbits. #14. Describe how Galileo helped spur acceptance of Kepler’s Sun-centered model of the Solar System There were three basic objections that most people had to the Sun centered universe. 1. The Earth could not be moving because objects would be left behind while the earth moved. 2. The idea of non-circular orbits contradicted the idea that the heavens must be perfect and unchanging. 3. Stellar parallax ought to be detectable if the Earth Orbits the Sun. Galileo was able to answer all three objections. First, he demonstrated that a moving object remains in motion unless a force acts to stop it (i.e, why people remain standing in an airplane while it is flying.) Galileo showed that the heavens could change after he built a telescope in 1609, and noticed imperfections in the Sun, moon, and Earth. He assumed that the stars were actually far more distant then anyone had thought, therefore not allowing astronomers like Tycho Brahe to observe stellar parallax. He never actually proved it, he just had very strong evidence in its favor. But the true death of an Earth Centered syst em came when Galileo discorved that there were four moons orbiting Jupiter, not the Earth, and that Venus goes through phases like the moon, and therefore orbited the Sun. Problems #2. The Date of Christmas (December 25th) is set each year according to a lunar calendar. False- The Date is set each year according to the Tropical calendar, having the same number of days in a year, 365, and 12 months. The Lunar calendar has 12 months, but with only 29 or 30 days for each month, and a year of about 354-355 days. Muslims still follow the Lunar calendar, but not Christians. #5. In Science, saying something is a theory means that it is really just a guess. False- A theory is a hypothesis that has passed a broad range of tests and is generally assumed to be true. A hypothesis is an educated guess. Research Papers on Astronomy Homework Question and Answers - Second PartMind TravelThe Spring and AutumnBook Review on The Autobiography of Malcolm XInfluences of Socio-Economic Status of Married MalesCanaanite Influence on the Early Israelite ReligionResearch Process Part OneWhere Wild and West MeetAssess the importance of Nationalism 1815-1850 EuropeIncorporating Risk and Uncertainty Factor in CapitalHip-Hop is Art

Monday, November 4, 2019

Friendship Essay Example | Topics and Well Written Essays - 1000 words - 2

Friendship - Essay Example This implies that in virtuous friendships, one must simply appreciate loving others rather than being loved, and always wish the best for others; in that case, Aristotle’s view of virtuous friendship is that it can only be found among a few people of high moral standing. It is evident that not many virtuous friendships exist in real life since it is human nature for people to want things in exchange for friendship, which explains why most friendships do not last even a fortnight. In many cases, friendships arise and survive on the products of the relationship rather than love; implying people are friends as long as the benefits of the relationship last and as soon as there is nothing to gain from friends, friendship is dissolved as quickly as it emerged. In that respect, it is true to say that love only exists in virtuous friendships that are based on the selfless love for others. Human beings are incapable of unity because they often pursue friendship not for the love of others, but for their own selfish gains, particularly because they are generally political creatures by nature. In that case, human friendships are plain and easily dissolvable as soon as there are no gains to be made in them, this is because an individual who only seeks their own personal gains at the expense of their so-called â€Å"friends† is not worth of the title of â€Å"friend†. A friend should be capable of sacrificing themselves for the sake of others, and to always want what is in the best interest of others too, rather than merely pursuing their ends. Unfortunately, this is a highly ambitious ideal, which is rarely achievable in normal circumstances considering the fact that the world is full of scheming individuals always preying on others for their own gains (Sivertsen, 2003). Aristotle acknowledges that indeed most relationships in life are based on love of utili ty and love of pleasure (Pangle 2002), and in that respect, most

Friday, November 1, 2019

Assignment 1 Essay Example | Topics and Well Written Essays - 2000 words - 3

Assignment 1 - Essay Example 230) states that it is wrong to â€Å"blur such distinctions as under vs. over or in vs. on;† and pictorial representations can be pretty helpful in addressing these issues while constructing a language based schema. Only when the researcher has progressed in it, there is the hope that he/she has mastered strategies that can assist in implementing Sowa-Sloman heuristics. Roughly, the Sowa-Sloman heuristics (Sowa 1984) consist of two major phases. At the first phase, this heuristic paradigm uses type and token distinction system. Subsequently, Aristotle’s idea of inheritable systems under a type (or assign category) is used. In the second phase, analysis is to be done. So first a schema is to be constructed, and then the sets of data in question would be ontologically mapped onto this schema. Sowa (1984) started with conceptual graphs, but then developed characteristics of diagrams in his graphs. It can be debated that whether he enriched or modified standard graph theory in mathematical sense, but without such a manipulation through Sowa-Sloman heuristics artificial intelligence cannot become comprehensive when tackling problems related to aesthetics rather than mathematics. The concept of picture is important for me. However, if I see a picture, or more precisely, a piece of art mounted on a wall, I will not be able to understand it without organising my thoughts. So if I implemented the Sowa-Sloman heuristics, I would first seek to understand that what kind of picture do I see? So I have to create a schema. Suppose this schema has three categories. The concept under category 1 would define oil paintings. Inheriting this characteristic from the super class of this category, I will then seek to know whether the artwork has been created by a professional artist or an amateur artist. If by a professional artist, then to which school of art does it belong? If by an amateur artist, then is the work in