Accounting Systems Designs and Development

Question: Talk about theAccounting Systems Designs and Development. Answer: Presentation Valle del Lili establishment a private non-benefit firm found in 1982 targets conveying tertiary clinical consideration. The association offers clinical consideration in excess of sixty clinical strengths. It likewise fills in as a showing emergency clinic where ICESI University clinical understudies get preparing. Starting at 2006 they left on a yearning plan of extending their administrations offering through the development on new offices holding new extra beds, crisis room and mobile assistance. As of December 2010, the quantity of beds after the eager activity had expanded by 60%. Henceforth, the development will in general put enormous focus on all patient conveyance system. Taking a gander at coordinated data framework viewpoints that VLF has taken care of well incorporate; the leader of the ICU has built up a kind of relationship with the full time specialists which will in general go about as a foundation for clinical consideration being given nonstop at the wellbeing community. Subsequently, this will in general be noteworthy in light of the fact that as there is combination in the data framework, it enables the specialists to comprehend nature of patients they serve; there are likewise other clinical pros planned to be either available or accessible if the need arises. Consequently, this makes each specialist practice great medication, advance their doctor aptitudes and grow exclusive requirements in the firm (Bumgarner, 2013). Recruiting of Compunet to execute SAP and create applications and need to complete application required to do the synapsis venture was an eager advance. It came out to be a significant factor since it would incorporate 2,200 end clients. Mapping out what they need to accomplish was a noteworthy advance; this is on the grounds that it built up a quick methodology where there is proficiency in flexibly chain the board, responsibility, keep up pro and adequacy of the human asset; whose business procedure was absolutely in-accordance with SAP usefulness. With respect to the controls that VLF set up in order to relieve the limiting powers of progress, they built up a driven target. More than electronic clinical records they coordinated the clinical and authoritative methodology through brought together image of the whole conveyance process. Thus, they met people's high expectations by venture administering. Here, part supervisor joined the synapsis group, as the officials boards of trustees were liable for all choices (Haggar, 2007). To keep away from the difficulties and keep up a fruitful progress, they included a wide scope of partners in the structuring group. Gomez states that he selected his best medical attendants who knew about conveyance method, both clinical and authoritative. The proposal created by Compunet of framing a cross-useful structure group of VLF subject will in general issue to specialists and part to experts. For this situation, each group was too driven by an advisor known as integrator who was considered answerable for the whole procedure (Wu Zhu, 2014). During different examples the CEO met consistently with synapsis board of trustees for appraisal of the undertaking progress, just as tackling stalemates that created between segment advisors and structuring groups. Henceforth, this was an indispensable advance to handle the difficulties rising as there is proficiency in the venture created (Craig, 2006). References Bumgarner, V. (2013).Implementing Splunk: huge information revealing and improvement for operational knowledge. Birmingham, Packt Pub. Su, D., Zhu, S. (2014).Advanced plan and production V Haggar, S. E. (2007).Sustainable mechanical structure and waste administration: support to-support for practical turn of events. Amsterdam, Elsevier Academic Press. Craig, R. L. (2006).The ASTD preparing and advancement handbook: a manual for human asset improvement. New York, McGraw-Hill.

My Immortal Soul Essay Example for Free

My Immortal Soul Essay Plato has animated numerous perusers with crafted by an incredible logician by the name of Socrates. Through Plato, Socrates lived on ages after his time. A subject of Socrates that many will keep on talking about is the possibility of â€Å"an interminable soul†. In spite of the fact that there are different works and exchanges about this theme it is seen as best clarified in The Phaedo. Most would agree that the psyche may ponder when one passes on what precisely befalls the darling soul, the provider of life frequently thought of as the very substance of life does it live on past the body, or does it bite the dust with it? Does the spirit know about the past on the off chance that it truly does live on? In Plato’s The Phaedo, Plato describes Socrates last days before he is killed. Socrates has been detained and condemned to death for defiling the young people of Athens and not following the privileges of Athenian religion.[1] Socrates passing brings him and his kindred rationalists Cebes, Simmions, Phaedo, and Plato into a baffle discourse about this thought of an existence in the wake of death and what does one need to anticipate in the afterlife. Passing is characterized as the division of the body from the spirit. In The Phaedo passing has two ideas a typical one which is the essential thought that the spirit bites the dust and the physical, thought that the spirit isolates from the body in the afterlife. â€Å"The soul is most similar to that which is divine, godlike comprehensible, uniform, constant, and ever self-reliable and perpetual, while body is most similar to that which human, mortal is, diverse, ambiguous, dissolvable, and never self-consistent.† (Phaedo)[2] According to Socrates, information isn't something one came to see yet it was really engraved on the spirit. Information to Socrates was a constant everlasting truth, something that couldn't be obtained through understanding and time. Socrates companions accept that after death the spirit scatters into the air like a breath. On the opposite Socrates accepts that the spirit is in certainty unfading and in the event that one needs to turn out to be liberated from torment they approach to do so is to exclude themselves from the physical delights of the world. In this exchange Socrates and the thinkers investigate a few contentions for this thought of an undying soul. These contentions were to represent and check that passing isn't the withering of body and soul all things considered, however when the body kicks the bucket the spirit keeps on living on. Socrates offers perusers four primary contentions: The Cyclical Argument, which is the possibility that structures are fixed and outside. The spirit is the sole motivation behind life in this contention, and thusly beyond words it is additionally to be viewed as essentially ceaseless. Next is The Theory of Recollection, which demands that during childbirth everybody has information that the spirit experienced in another life. Implying that the spirit would have must be existent before birth to shoulder this said information. The Form of Life Argument presents that the spirit looks to some extent like what is intangible and faithful since it is unique. The body looks somewhat like the noticeable and the physical on the grounds that it is objective. The Affinity Argument possibly the easiest of all. It emphasizes Socrates contemplations of the body and soul, in saying that when the body kicks the bucket and disintegrates our spirit will keep on existing in another world.[3] Since the spirit is interminable it has been reused commonly, and has additionally experienced everything there is to encounter, for Socrates and Plato this thought of memory is a lot further than recollecting something once overlooked. Socrates sees information as something that can't be adapted yet the spirit reviews it as it is being reused. Getting a handle on the understanding that things come to be creatures by being made out of something prior and when stopped these parts will keep on existing. Concentrating on The Theory of Recollection, this is the case that information is inborn, and can't be scholarly. â€Å"What you said about the spirit. They believe that after it has left the body it no longer exists anyplace, however that it is demolished and disintegrated on the day the man dies.†(Cebes)[4] Socrates’ point for this contention is that our spirit with holds this information and we are brought into the world with it. In spite of the fact that we don't recol lect things before we are conceived it is said that certain encounters can in any case re stir certain parts of that memory. For instance in The Meno, Socrates raises a numerical issue to Menos slave kid, who doesn't have any earlier preparing in science. The kid thinks he realizes the appropriate response yet Socrates makes him see that his underlying speculation of the appropriate response isn't right. By absolutely posing inquiries, Socrates gets the slave kid to express the correct answer. Socrates demands that he has not told the kid the appropriate response, yet through scrutinizing the slave kid, Socrates helped him to remember the slave boy’s own insight into mathematics.[5] Furthermore Socrates additionally makes another case of memory by expressing if one somehow happened to interact with an image or a thing of a darling then it is easy to review said individual to the brain. This is the means by which memory works. On the off chance that we analyze this model and change certain parts of it, it doesn't turn out to be exceptionally clear either. In the event that an image of a cherished one was appeared to a more odd it is protected to state that the outsider would not have the option to review any contemplations, recollections or subtleties of the individual in the photo since they don't have any earlier information on said individual. All together for the outsider to do so they would have needed to been in associate with that individual in the photo at once or another. This demonstration of likeness is simpler for somebody who definitely knows the individual. Plato likewise utilizes a case of a vehicle expressing that before a vehicle is versatile there were parts that were made to transform it into a vehicle, for example, the motor, controlling wheel, and etcetera. He keeps on pointing out that much after the vehicle stalls that these pieces will at present stay to make the following vehicle. As indicated by Plato conventional items partake in this memory of non-romantic structures themselves; these things help to remembe r us non-romantic structures in light of the fact that the spirit once experienced it. He perseveres that the spirit more likely than not existed along these lines. Which are all approaches to emphasize that this thought information is engraved on the spirit may have legitimacy to it. Fundamentally there was time where just the spirit existed and it before long found a home in a body of another, making it now a human being(birth). Resurrection isn't just a resurrection of the spirit however the balance of the information one achieved before birth too. At that point there is where our from the earlier information appears to vanish possibly to return when it is reviewed. It is asserted that we lose our insight during childbirth; at that point by the utilization of our faculties regarding specific items we recoup the information we had previously. Nonetheless, this connection between the impression of reasonable articles and our ability of discovering information can create a progression of disarrays concerning whether it is conceivable to review all earlier information. The issue in this contention and certain parts of this idea of an interminable soul is that regardless of whether it were demonstrated that we were made up something before birth, and something will stay after death, it isn't for sure that it is the spirit. Through logical investigation it is comprehended that the body is likewise made of molecules it is additionally realized that particles existed before the body and will proceed with long after the body. The iotas that make up the body will in truth be reused too similarly as Socrates has the idea that the spirit lives on. Plato and Socrates were right on the possibility that specific parts were in pre-presence comes to make one existent and will exist in the afterlife. Albeit even with this thought one can't be sure that the spirit is one of the pieces of the body that is exclusively everlasting. There isn't sufficient data given by Plato or Socrates to make this contention get the job done. We should raise a request of for what reason is that so as to consider flawlessness we should have just needed to have seen it? Beside philosophical perspectives, in regular day to day existence we experience defects and it is sheltered to state that the brain is fit for thinking about what something of excellence, flawlessness, or an ideal hover seems, by all accounts, to be. The brain is likewise ready to consider these thoughts regardless of whether the spirit has never experienced it. In the event that these contentions demonstrate anything it demonstrates that The Theory of Recollection and The Cyclical Argument both validate that the spirit existed previously yet the contentions don't demonstrate that the spirit will keep on existing after this life. Works Cited 1. Cahn, M Steven. Works of art of Western Philosophy. Hackett Publishing Company, Inc 2006 2. Morgan, K, 2000, Myth and Philosophy from the pre-Socratics to Plato, Cambridge: Cambridge University Press. 3. Partenie, Catalin, Platos Myths, The Stanford Encyclopedia of Philosophy (Fall 2009 Edition), Edward N. Zalta (ed.), URL = . (April 11th2010) [1] Cahn-Plato’s, The Phaedo [2] Quote from the rationalist Phaedo [3] Socrates hypotheses talked about by Plato [4] Phaedo 70a [5] Plato’s The Meno

The Great Gatsby, a novel of the past Free Essays

The Great Gatsby by F. Scott Fitzgerald is a novel written before. The characters pursue dreams of things to come that are dictated by their past, which drives them to catastrophe. We will compose a custom article test on The Great Gatsby, a novel of the past or on the other hand any comparable point just for you Request Now The hero, Jay Gatsby, has committed as long as he can remember to recovering the ideal past with his perfect partner, Daisy. Despite the fact that he accepts that reproducing the past is his life’s objective, this leaves a heartbreaking, shocking, and appalling closure of the novel. At the point when Nick Carraway, the storyteller, discloses to Gatsby that you can’t rehash the past, Gatsby answers, â€Å"Why obviously you can! † this is on the grounds that when he has a month of fun love with Daisy, he believes that that can contend with the years and encounters she has imparted to Tom, which was refuted when she concedes she is additionally still has affections for Tom. The impact of the outcry mark shows the passionate upheaval he has and misrepresents his fervor to win back Daisy, as it is his variant of the American Dream. Gatsbys chateau is a physical image of his affection for Daisy, he is sure that cash can reproduce his history with her. Gatsby utilizes his â€Å"new money’ to make a home that he thought equalled places of â€Å"old money’, which is amusing as the isolation between social orders is the thing that had removed her from him initially. The epic is told in a straight manner yet not in sequential request, it remembers numerous flashbacks and minutes for time. Despite the fact that there is an absence of confidence whether the storyteller is dependable or reliable, it includes authenticity as the reader’s life is additionally not in sequential request. The purpose behind this is on the grounds that Fitzgerald utilizes an impressionistic arrative strategy, where Nick attempts to understand the occasions in the story and remarks on them, which reflects a similar way we do as perusers. He centers around the past as he has in dread of things to come without Gatsby. There are indications and allegations that Nick is gay and in adoration with him. Greg Olear, in an article on The Weeklings, features that his depiction of Jordan Baker in Chapter One â€Å"could be a portrayal of a man† and â€Å"the word ‘small breasted’ which de-underscores the golfer’s female properties. This could clarify why he focuses on the past and admires it. Innovation assumes a major job in the novel in completion colossal chances and fates, particularly with Tom’s marriage and relationship. The pressure made in the novel when his home telephone rings is huge as despite the fact that we are not told who is calling, the peruser realizes it is Tom’s darling. This might be the explanation that Daisy feels obliged to take part in an extramarital entanglements as she is defying Tom. Another case of innovation is Gatsbys yellow vehicle which executes Myrtle. The portrayal of her passing is xtremely distinctive to make a picture in the reader’s cerebrum, â€Å"her left bosom was swinging free like a fold. † The noteworthiness of the image of her â€Å"left breast† is womanliness and parenthood. It is being ripped off her body as she kicks the bucket; deciphering that her gentility prompted her passing or that it had been detracted from her as a result of her lower class birth. The Lost Generation includes a gathering of scholars, including Fitzgerald, who during the First World War and the Great Depression moved to France, Paris, for its cheap average cost for basic items. https://donemyessay.com/the-extraordinary gatsby-novel-questions/ Instructions to refer to The Great Gatsby, a novel of the past, Papers

General Principles of Criminal Liability Assignment

General Principles of Criminal Liability - Assignment Example What's more, whatever doesn't coordinate with such goodness is insidious or wrongdoing meriting discipline. Such a conviction is trailed by the general public overall and such good considerations think about wrongdoing as underhanded, mirroring an immediate relationship of the criminal law and ethical quality (Gilly, Gilinskiy and Sergevnin 2009). Jurisprudential positivists have attempted to concentrate on the way that law and ethical quality are isolated. The association among law and profound quality was predominantly upheld by the traditional regular law scholars. Anyway positivism mirrors a hypothesis that criminal law isn't related with moral. The positivists attempted their best to recognize law and profound quality however it could be gotten that in the event that the two were isolated, at that point all crossing points of criminal law and ethical quality would be dismissed. In this manner the idea of positivism according to cause a partition among law and ethical quality was seen as befuddling and henceforth in the end inadmissible (Legal Positivism of Law 2012). The intrinsic connection among law and profound quality has gotten progressively unmistakable. This is reflected in issues of gay marriage or privileges of premature birth where the criminal law dependent on English law can be believed to be supporting issues dependent on the ethical standards conveyed by the general public since the early occasions. One of the most well-known cases in the English law that ponders the connection between the criminal law and mortality is the Regina v. Dudley and Stephens Case. The case reflects upon two men and a kid who got abandoned at an ocean, and when they were practically passing on, the two men chose to murder the kid and gobble him up, considering the way that the kid didn't have a family as they did, and furthermore was starving. Be that as it may, post their salvage, the two men were charged by the court as blameworthy of the homicide and the law does n't have support for the reason they introduced (Regina v. Dudley and Stephens: Morality, Murder and the Criminal Law 2009). In the previously mentioned cases, the choices of the legitimate framework have essentially been founded on the ethical convictions of the general public. In this manner it tends to be said that despite the fact that the positivists attempted to recognize the two considering the way that the idea of the law should be extraordinary and independent of the ethical convictions of the general public; notwithstanding, it couldn't be accomplished and subsequently the natural connection of law and profound quality is predominant and can be altogether found in a few criminal cases in the current occasions. Arrangement 2: As far as legitimate conviction with respect to English law is worried, there are laws that decide the laws in the framework. There are specific control and approaches of all legal counselors that they use for goals of lawful issues. One of the fundame ntal points of the arrangement of point of reference is to build up lawful sureness. Thinking about the law of point of reference, the lawful framework should hold on what it has chosen a specific issue. This is otherwise called the precept of gaze decisis, where for instance, the choice taken by a High Court is forced upon the lower courts. Notwithstanding, such a lawful framework would just imply that in specific cases, the treatment for same wrongdoings or acts may become diverse subsequently bringing up the issue of unfairness, if the point of reference cases are not featured or diagramed while thinking about a present case (Perell 1987). As could be seen on account of Bell v Lever Brothers Ltd, the judgment was based

The Alluring Amontillado Essays -- Literature

The Alluring Amontillado Retribution is the demonstration of reprisal for an offense or injury caused to an individual by another. The demonstration of retribution can turn into an overwhelming and expending feeling that includes all aspects of someone’s presence. In â€Å"The Cask of Amontillado,† vengeance is the topic that runs all through the story and drives the intention in murder. The character, Montresor, utilizes vengeance as his thought process in murdering Fortunato. Fortunato is suggestive of a paternal character, which inspires excruciating recollections for Montresor. In disposing of Fortunato, Montresor expect the job that places him nearest to the expressions of love of a protective figure. Edgar Allan Poe’s life is intelligent of the inspirations of Montresor’s activities and how the Oedipus complex is highlighted in this short story. Edgar Allan Poe was conceived in Boston, Massachusetts in 1809 to guardians who were entertainers at the neighborhood theater. He never knew his dad, David Poe, who kicked the bucket in 1810 subsequent to surrendering Poe’s mother not long after Poe was conceived. His mom, who experienced utilization, passed on in Richmond, Virginia in late 1811, stranding Edgar, his more established sibling William Henry, and stepsister Rosalie. Not long after their mother’s demise, the youngsters were isolated and sent to family members or different families to be raised. Edgar had almost no contact with his kin after their mother’s passing. A grower and his significant other, who lived in Richmond Virginia, acknowledged Poe into their family, however never officially embraced him. From the childless spouse of Mr. John Allan, Edgar got broad fondness, yet it was impossible that she was ever ready to give all the warmth that he pined for from his expired birth mother. Mr. Allan respected Edgar with quiet fondness and for the most part offered cash instead of any physi... ... who was perpetually looking for that one subtle individual who could give him the approval he so needed. He seems to have set such a great amount of significant worth on the expressions of love of a mother who might perpetually be missing. Montresor, in Poe’s anecdotal story, was fruitful in submitting the vindictive deed he looked for. Fortunato, from his grave, always spooky the friendless soul of Montresor. Works Cited May, Charles E. Edgar Allan Poe: A Study of the Short Fiction. Boston: Twayne, 1991. Print. Poe, Edgar. â€Å"The Cask of Amontillado.† The Compact Bedford Introduction to Literature: Reading, Thinking, Writing. Ed. Michael Meyer. Boston: Bedford/St. Martins, 2012. 533-537. Print. Pruette, Lorine. A Psycho-Analytical Study of Edgar Allan Poe. The American Journal of Psychology 31.4 (1920): 370-402. JSTOR. Web. 31 Mar. 2012. .

Sample Review on the Book of Alister McGrath

Sample Review on the Book of Alister McGrath Review on the Book of Alister McGrath Jul 16, 2019 in Book Review Introduction Alister McGrath begins his book Christianitys Dangerous Idea: The Protestant Revolution-A History from the Sixteenth Century to the Twenty-First with trying to provide an explanation of the essence of Protestantism. He states that Protestantism is not just a collection of doctrines, but a method in which the church operates and a particular way of cognition of the Holy Scripture. For this reason the widespread idea that every Christian can read the Bible, interpret it, reformulate it, and adapt the text of the Scripture according to his/her own understanding is one of the most dangerous ideas of the Protestant revolution (McGrath 2007, 2). In the current essay, an attempt to review the ways in which McGrath analyzes the history of this dangerous idea of self-interpretation of the Bible from the beginning of the sixteenth century to the modern days will be made. Alister McGrath is a historian, scientist, theologian, and author of numerous books. He got a doctoral degree in natural sciences in Oxford, where he majored in molecular biophysics and chemistry. McGrath also became the PHD in Divinity for his research in systematic theology and history. Brief Summary The book consists of three parts. In the first part, McGrath investigates the history of Protestantism, starting from the reformers like Calvin and Luther (McGrath 2007, 11). In the Origination section, he depicts the religious, political, and social atmosphere that was dominant during Luther's Reformation. The historical survey features the ideas of Swiss, French, German, and English reformers. The author continues his research with the Manifestation chapter, where he writes about the Bible as the highest authority in the Protestant canon. It is based on the sola Scriptura principle, which means that the Bible is everything an average Christian needs to worship God (McGrath 2007, 199). The relationship between a believer and God is explained with the sola Fide principle, which is translated as by faith only (McGrath 2007, 247). There is a detailed investigation into the political, cultural, and social issues that influenced the Protestant Reformation. Among the most dangerous ones, the author mentions Darwin's theory of evolution (McGrath 2007, 381). Limited Time Offer! Get 15% OFF your first order The last part of the book is called Transformation, and it investigates mainly the development of Pentecostalism and its rise in the Southern hemisphere (McGrath 2007, 415-430). McGrath ends the research with his prognosis about further development of Protestantism. He concludes that Protestantism is the method that determines the way the faithful use the Holy Scripture, pray, and believe in God. However, the individualization of faith often leads to adjusting the religious norms to the convenient reality, and it is the main danger for Protestantism. People often compromise with the Bible, and as the result, their motivation and life rules change for the worse. McGrath (2007) thinks that it is not wise to believe that every person without clerical guidance and classical education can understand all shades of the meaning that are present in the Holy Scripture (208). The history of the development of the Protestant thought, which is analyzed in the book, support this idea of dangerous individualism in Christianity. Critical Interaction The goals of the author become evident from the beginning of the book. He wants to show that Protestantism is the reaction of Christians to the state of the Catholic Church, and it led to the Reformation in a short period of time. Then, he emphasizes why it is not right to unite Protestantism and the Reformation. McGrath calls Protestantism a reaction to the reforming processes in the Catholic Church. The author also wants to analyze the ideas of the Protestant spiritual leaders and discuss the misunderstanding that is widespread nowadays. The last goal of the book is to provide a detailed scholarly and systematic research of the Protestant movement. McGrath creates a logical narration of the history of Reformation and begins it with the question who has the authority to define what the faith is (McGrath 2007, 3). A peculiar thing is that the author uses his knowledge in biology to explain the development of Protestantism. For example, he uses many analogies that compare faith to a living organism, which makes the narration vivid. McGrath introduces in interesting idea in his book that the Protestant innovation that icons are not among the indispensable parts of praying and the material objects cannot have spiritual significance, which has led to the overall desacralization. The development of atheism and natural sciences followed this disenchantment in the world, in lives and, in the end, in the Bible. However, it is difficult to correlate such things like the reformation of the Christian Church and the fact that atheism started to gain popularity. McGrath emphasizes that it is the Protestantism that has allowed the so-called dangerous idea to appear, and its influence can be found throughout all history. The book features an interesting theme of the connection between the theory of evolution and the Protestant Reformation. According to McGrath (2007), it is the Protestant religion that constantly re-evaluates the existing theories about the Holy Scripture (381). Four theories of creation are mentioned in the book: the evolutionary theism, the intelligent design, the old-Earth creationism, and the young-Earth creationism (McGrath 2007, 383-385). Much attention is also paid to the development of Pentecostalism. The Protestantism moved to the South and became popular among the dispossessed and poor layers of society, who were not interested in the high theological discussions and politics (McGrath 2007, 436). The author claims that the Protestantism has managed to become a global religion that is not based on extreme Eurocentrism and that has an ability to adapt to every cultural setting. It is difficult to argue with this statement, because the popularity of the Protestantism in Latin America and in Africa supports this idea with vivid examples. McGrath succeeds in proving his point of view. He analyzes the issue from all possible perspectives and gives logical arguments to support his claims that are often contrasted to other arguments. Such an ability to systematize, construct the information logically are among his most important strengths. In addition, McGrath is not afraid to combine the scientific and the theological points of view on reality, which is a serious step to make. Order now Live Chat It is possible to find numerous reviews on this book. It is possible to claim that the majority of them are of descriptive character rather than of the analytical one. The reviewers do not argue with the ideas, expressed by McGrath, because Christianitys Dangerous Idea can be called the systematic manual in the Protestant history, and it does not feature very provocative themes for discussions. Among the examples of such reviews is the one written by John Battle (n.d.), a professor of theology from Western Reformed Seminary. Rollin Shoemaker (2012) has also published a review in the International Journal for Pastors. The review of David van Houten (n.d.) can be found on the website of the Reformed Institute of Metropolitan Washington. It is possible to state that the book The Story of Christianity Volume Two: The Reformation to the Present Day (2010) by Justo L. Gonzalez can be compared to McGraths research. Both of them write about history in a broad sense, emphasizing the importance of the historical context in the development of religion. Both authors create a systematic review of the development from the beginning to the modern days. The only difference is that Gonzalez writes about Christianity in general, while McGrath focuses on the Protestantism. However, the messages of both books are quite similar: they assert that the influence of religion on society is great and without it, the norms become vaguer and the morality is in decay. McGrath helps his readers to understand better the essence of the Protestantism and systematize the knowledge about its development. As a theologian and a Christian, I can recommend this book to everyone who wants improve the understanding of the history of Protestantism or even to learn about it from the very beginning. The style of the writing, the content, and the abundance of vivid example make the book perfect for people with different level of knowledge on this theme. It is also necessary to mention the structure of the book, which makes the narration pleasant to read. The author asks questions and then answers them, so that it creates the atmosphere of talking with a pastor. Conclusion It is difficult to underestimate the impact the Protestantism had on the development of history. It changed societies, reformed the church, and even led to wars among the countries for almost five hundred years. The book by McGrath shows the way the Protestantism made from Luther to the Pentecostalism movement. Christianitys Dangerous Idea combines scientific and theological points of view, which makes the narration vivid. It is possible to state that McGrath has achieved all the goals he set in the beginning of the book. He asserts that without the strict religious guidance, the world is attacked by sins. The theory of evolution became one of the results of the dangerous ideas of Protestant revolution. McGraths book can become a comprehensive manual of the Protestant history both for the Christians who do not know much about the subject and a systematic guide to refresh and structuralize one more time the main points of the Protestant history for the theologians and scholars.

Chinese Market Entry Strategies Tentative Guide For MNES - Free Essay Example

Purpose and research methodology The Chinese market is a very wide and attracting one to all sorts of businesses. This was the main factor that drove me to choose the topic of entry strategies to china. In order to do so, I identified the subsequent keywords: entry modes, MNEs (multinational enterprises), investment, FDI (Foreign Direct Investment) and China. I used those keywords to search for relevant articles in peer reviewed journals. The latter were accessed through the databases provided by the Grenoble ecole de management. The databases used are the following: ABI inform global (ProQuest) Business source complete (Ebsco) Science direct (Elsevier) Emerald management plus (Emerald) Proper filters were applied along my search in order to correctly direct the results. A concrete example to this procedure was to limit the search to a certain period of time: from 1995 till the present. My search resulted finally in 15 articles from which I selected 8 to include in the systematic literature review (SLR). Please check appendix A for a more detailed explanation concerning the inclusion/exclusion criteria. Following the choice of the articles, I thoroughly read the chosen articles and drew a table summarizing the topics and their presence in the different articles. Please check appendix B for the detailed table generated. The table was a very useful tool that allowed me to trace easily the topics and write the relevant information in the following literature review. Literature analysis Introduction Chinaà ¢Ã¢â€š ¬Ã¢â€ž ¢s growth rate during the past decades is appealing to MNEs to set up operations in the Chinese market. However, the cultural, social, political and economical environment is difficult to handle from the international firmsà ¢Ã¢â€š ¬Ã¢â€ž ¢ perspective. This point is crucial for international corporations Vis as Vis the choice of their entry mode to that particular market (Luo 2000). Since it opened up to the international market in 1979 and then entered the WTO in December 2001, the FDI rules in the popular republic of china are constantly changing. Multinational enterprises that are willing to invest in china have a lot of conditions and factors to take into consideration when studying their entry strategy. Entry modes and different strategies Equity joint ventures, EJV According to the EJV law, the foreign investorà ¢Ã¢â€š ¬Ã¢â€ž ¢s share must be at least 25%. Each partner is supposed to supply tangible (cash, material, facilitiesà ¢Ã¢â€š ¬Ã‚ ¦) assets and intangible (intellectual property rightà ¢Ã¢â€š ¬Ã‚ ¦) assets. The duration of the EJV according to Sino-foreign agreements is unlimited. Practically set to 50 years and extendable upon the mutual agreement of the multiple parties in the EJV (Luo 2000). According also to Luo and Chen(1995), this mode has many benefits: risk reduction, economies of scale and scope, improved local acceptance. The EJV assures a long-term relation between the foreign firm and the Chinese market. From the Chinese government perspective, EJVs helps the transfer of technology to the domestic partner, and thus this mode is favored from the Chinese authority point of view. The mentioned above authors state that these benefits are challenged by several factors: China is a really hard market, different in every location and extremely changing: the marketplace is dynamically changing and becoming more and more competitive. Also the distribution channels in china are not as developed as in the west, thus making it hard to supply correctly your product in China. Also, the negotiations with the Chinese present several difficulties and become a burden to foreign companies (demanding the state-of-the-art technology when the adequate infrastructure is nonexistent) and the domestic partner often tries to avoid cash funding, presenting land and existing facilities instead (Luo 2000).According to Luo and Chen (1995), EJV are faced by several difficulties: these complexities are relevant especially in the field of operation and management since the outcome of the company depends heavily on intangible variables (personalities, cultures, etc). Establishing a joint venture in china means that you established a legal local entity (Cheung and Leung 2007). This entity will allow you to conduct business. Cheung and Leung (2007) also agreed that for MNCs to have business growth in china, they should have a physical presence in the Chinese market. But the licenses for a joint venture are difficult to obtain; hence even if they are preferred over some entry modes, it is difficult to be eligible for a JV. Wholly foreign-owned enterprise, WFOE Luo (2000) stated that this entry mode offers the foreign investor more flexibility and more expandability potential, avoiding the drawbacks of an uncooperative domestic partner. WFOE are established faster than EJVs since the Chinese authorities are bound to reply to a proposal within 30 days. This type of entry mode is offering little technology advancement for china and is therefore we see that the Chinese authority is always in favor of an EJV over a WFOE. In order to fight it, the Chinese set up several rules and regulations in order to complicate the process, especially in some sectors like the automotive and telecommunication sector. Despite the regulations that are making it the setup of a WFOE in china difficult, the rules can be tailored depending on what the foreign company is offering of value to the Chinese government. Some sectors totally forbid the setup of a WFOE; however the Chinese are opening up more and more and will therefore allow WFOE in some new industries. An other drawback is that the Chinese are reluctant to the idea of foreign companies taking over their country. Adequate decisions like appointing locals in managerial positions are crucial to the success of the setup of the WFOE: Motorola employs only Chinese managers. Moreover, a foreign company will rarely succeed in a foreign environment, especially like in the surroundings of china, and therefore will have to cooperate in a certain way with the locals which will make the situation more viable for the WFOE. (Luo 2000) Puck, Holtbrugge and Mohr (2007) concurred with the same definition concerning the joint ventures and the WFOEs. According to Luo and Chen (1995), a WFOE offers is better seen as a mode that restrict opportunistic behavior and is therefore more controllable than an EJV. The holder of a WFOE has a greater bargaining power over the domestic government. For Luo and Chen, a WFOE is more probable to do better than the EJV concerning financial risk aversion. Contractual joint ventures, CJV Luo (2000) explained what differs between EJV and CJV is that the profits and other responsibilities are assigned to each partner according to what is agreed upon in the contract and not necessarily proportional to the total capital contribution by the partners in the EJV. The CJV is often used in joint exploration projects (oil exploration is an example). Concerning liability, a CJV has the choice between having limited or unlimited liability (Vis a Vis the capital invested in by the partners) versus the EJV that is bound to the limited liability. CJVs with unlimited liability do not require the foreign investor to contribute a minimum of 25% of the total registered capital. For Luo (2000), both CJV and EJV have import tax exemptions on imported equipment used as part of the capital invested in. CJV has a greater flexibility versus EJV regarding managing assets, production and operation. This is a great advantage for foreign investment since it gives the MNEs greater flexibility. A CJV may allocate profits in cash and in operation output (petrol in the case of oil exploration) versus the EJVsà ¢Ã¢â€š ¬Ã¢â€ž ¢ restriction to cash distribution. It is a great advantage to build-operate-transfer businesses and will keep its advantage in the foreseen future (Luo 2000) For Zhang, Zhang and Liu (2007), joint ventures are the most adequate entry strategy from the perspective that it minimizes the environmental risk and helps acquiring the resources of the domestic associate. But also according to Zhang, Zhang and Liu (2007), this method has its drawbacks from the perspective of that the foreign investor takes the risk of having opportunistic behavior from the domestic partner. Shapiro, Tang and Ma (2007)à ¢Ã¢â€š ¬Ã¢â€ž ¢s article talks about three main categories of FDI in china. They defined EJVs, CJVs and WFOEs the same way that Luo (2000) did.Teng (2004) argued that joint ventures have been the way of entering the Chinese market. However he states that wholly owned subsidiaries are becoming more and more appealing because of the fact that the foreigners are in more control that the Chinese compared to a joint venture. Umbrella companies Luo (2000) explained that the proliferation of MNCsà ¢Ã¢â€š ¬Ã¢â€ž ¢ operation in china has led to the necessity of a sort of simplifying structure. The MNCs opted for what is called an umbrella enterprise or also known as investment company or holding company. The advantage of such structure over the traditional structures is that the holding is able to combine all existing investments (sales, procurement, manufacturing and maintenance) under one umbrella; it also eases the establishment of new investments. This model is mostly effective for multi-disciplinary companies that are using several entry modes adequate to each division. For Luo (2000), the model eases profitsà ¢Ã¢â€š ¬Ã¢â€ž ¢ transfer among the different business units of the same company for strategic purposes and also transfer of the profits outside the host country. The holding model helps the foreign investor centralizing the management of his various businesses and this helps in removing several operating barriers. The facilities for the strategic business units (SBU) provided by this model can be used without special approval from the Ministry of foreign trade and economic cooperation provided that the investment company hold at least 25% of the SBUà ¢Ã¢â€š ¬Ã¢â€ž ¢s equity capital. However this model does not entitle the company to do whatever business it wants. And to establish such holding, foreign companies should have at least two foreign-invested enterprises (FIE). In order to benefit from the holding model, companies are subject to various criteria and conditions according to Luo (2000): minimum total asset value of US$400 million in the year prior to its application established one or more FIEs in which it has contributed at least US$10 million in registered capital A minimum of 10 FIEs in China established whose activity is based on manufacturing or infrastructure construction and that contributed at least US$30million in registered capital. The Chinese tax authority treats the holding company and its several FIEs as independent companies. Acquisitions According to Luo (2000), it is a relatively easy method, consisting of acquiring local or foreign businesses. This method has its advantages in entering sectors that were exclusive to the government. China acknowledged its lack of technological advance, satisfactory capital and management expertise. The acquisition of companies in the mentioned sectors by foreigners is seen as a complementary activity to what the Chinese are doing for their development. This policy is a long-term plan. Luo (2000) argues that this strategy is considered advantageous for the foreign investors since these acquired domestic companies have a great profitability potential with the right management and proper technology usage. The profitability of such companies if existent or will be existent has the tendency to come faster than in an EJV or WFOE; the reason for that is fairly simple: the companies have an already built capacity and are not startups. Such companies are mostly attractive when their market i s a niche market. Proper information concerning the company and its liabilities should be well researched and investigated in because the ownership procedure can be an obstacle. The Chinese corporate law does not let a minority shareholder to have a say in the management of the company. Attention should be taken in all cases since the Chineseà ¢Ã¢â€š ¬Ã¢â€ž ¢s culture of state is very strong and privatization by foreigners may be clear on paper but the practicality of this transfer is not well under control (Luo 2000). Zhang, Zhang and Liu (2007) stated that the acquisitions of domestic firms are the fastest way to set foot in the domestic market, but is burdened by several factors including cultural clash and overpayments due to reluctance of the authorities regarding this entry strategy of foreign firms into the Chinese market since it means that the foreigners fully own the firm. For Teng (2004), the acquisitions have numerous appealing benefits: fast entry strategy that allows the foreigners to acquire the already existing resources of the firm and it means that the foreigners do not start from scratch. These benefits are challenged by the potentially very high cost of the operation of merger or acquisition. Exporting Exporting is a way of reaching the Chinese market with minimal cost regarding the exit strategy in case of the occurrence of some problem. (David, Yigang and Kevin 1997). According to Teng (2004), exporting is an entry strategy that allows the MNE to operate in the domestic market without having the trouble of a setting the business in china: it is fast, has a limited entry cost and risk and allows the total control of the foreigners concerning the operations they wish and can undertake in the Chinese market. Representative offices According to Luo (2000), if a certain foreign investor is risk-averse, depending on his business, he can choose the strategy of opening representative offices. This entry mode helps getting acquainted with the domestic market, building the firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s connections and reputation. Several conditions bound this type of entry strategy: its activities are fairly limited to non-commercial, product promotion, market research and negotiations on behalf of the headquarters of the company abroad. For Luo (2000), with these limitations come advantages such as flexibility, non bounding commitments with domestic partners and openness towards multiple sectors that are not as easily available when using different entry modes. Since the structure is moderately simple compared to other strategies, it is easier to close the office if a reason to do that occurred. Several disadvantages should be taken into account: startup cost might be difficult to preserve. It is a relatively small office whose business is quite big, and with little resources is hard to sustain, especially that the office cannot issue invoices to his domestic customers. Quick review on some other options Branch offices: the action of opening branches in several regions of the country (Luo 2000). Build-operate-transfer (BOT): useful in the utilities sector, to do a certain project and then move on (Luo 2000). Franchising and licensing: to profit from a large market without committing large funds, giving the subsidiary in the host country a package of resources and rights to exercise the business (Luo 2000). Greenfield investments are also a way to enter a market according to Zhang, Zhang and Liu (2007) and this mode consists of investing in virgin lands from scratch. It also means that the foreigners are the exclusive owners of the firm and that is why the Chinese authorities are reluctant vis a vis this foreign strategy. Conclusions and results The authors mostly agreed regarding their results and conclusions. Before 1997, joint ventures were the predominant entry strategy used by MNEs to enter the Chinese market. After 1997, MNEs preferred to establish WFOEs: it is explained by the fact that the Chinese authorities changed their regulations concerning numerous sectors and hence facilitated the creation of WFOEs that are more beneficial to the foreign investors. (Puck, Holtbrugge and Mohr 2007) According to the table below, provided by Zhang, Zhang and Liu (2007), we can see that the entry strategy of companies in china has changed from joint ventures to WFOEs also known as FIE. This conclusion is concurring with what the other authors are saying about the current situation of market entry in china. The entry mode choice depends on a choice affected by the tradeoff between the amount of risk affordable versus the return expected proportionally to that risk, and mostly firms tend to minimize the risk. The authors also point that that the entry mode should be dynamic and not static to one strategy (Zhang, Zhang and Liu 2007). It is the strategy of using sequential FDI, i.e. the strategy changes dynamically in response to what is more adequate to the firm. This approach agrees to what Cheung and Leung (2007) said. WOFEsà ¢Ã¢â€š ¬Ã¢â€ž ¢ share in FDI rose to 35% in 2000. CJVsà ¢Ã¢â€š ¬Ã¢â€ž ¢ share decreased until 1995 and EJVsà ¢Ã¢â€š ¬Ã¢â€ž ¢ share is more stable but declining a bit declining: it had 43% of FDI in 2000 (Shapiro, Tang and Ma 2007). Companies at first try to open a representative office, to test the waters of the market and then attempt a joint venture for a better exploitation of the Chinese market (Cheung and Leung 2007) According to Luo and Chen (1995), the mo de of entrance is correlated to the strategy of the firm. If the foreign investors are aiming to reduce the risk and are opting for an optimal asset management, a WFOE is more adequate to their goals than a JV. However if their goal is pursuing local market share, a JV is more conventional. For David, Yigang and Kevin (1997), on a statistical approach, examining 2998 foreign operations in the Chinese market they found that 35% of the companies relied on exporting for their entry mode, 20.8% on licensing, 41.5% on joint ventures and 2.7% on wholly owned subsidiaries. Teng (2004), is agreeing with Luo and Chen (1995): JVs are better if the foreigners are in need of the local resources. However if they are aiming a better control of the firm, they ought to opt WFOEs. He also adds that the fastest solutions are exporting and acquisitions. The latter is more costly and in more need of commitment than exporting. Appendices Appendix A: References Included articles Luo, Y, (2000), Entering China today: what choices do we have?, Journal of global marketing, vol. 14. 1/2, 2000, pp.57-82. Puck, J. Holtbrugge, D. Mohr, A, (2007), Beyond entry mode choice: explaining the conversion of joint ventures into wholly owned subsidiaries in the peoples republic of China, Journal of international business studies, vol. 40. , pp.388-404. Zhang, Y. Zhang, Z. Liu, Z, (2007), Choice of entry modes in sequential FDI in an emerging economy, Management Decision, vol. 45. 4, pp.749-772 Luo, Y. Chen, M., (1995), Financial performance comparison between international joint ventures and wholly foreign-owned enterprises in Chinaà ¢Ã¢â€š ¬?, the international executive, vol. 37. 6, pp.599-613 David, K. Yigang, P. Kevin, Y, (1997), How MNCs choose entry modes and form alliances: the China experience., journal of international business studies, vol. 28. 4, pp.445-474 Cheung, F. Leung, W. , 1st Initial, (2007), International expansion of transnational advertising agencies in China: An assessment of the stages theory approach., international business review, vol. 16. , pp.251-268 Shapiro, D. Tang, Y. Ma, C, (2007), Mode of Entry and the Regional Distribution of Foreign Direct Investment in China, journal of Chinese economic and business studies, vol. 5. 3, pp.261-277 Teng, B, (2004), The WTO and Entry Modes in China, international business review, vol. 46. 4, pp.381-400. Note that the article are numbered for the sole purpose of the comparison table in appendix B Excluded articles and reasons of exclusion Zou, P. Wong, A., (2008), Breaking into Chinaà ¢Ã¢â€š ¬Ã¢â€ž ¢s design and construction market, journal of technology management in China, vol. 3. 3, pp.279-291. Reason: this article is focused on a certain industry and do not bring relevant value to the studied topic. Claver, H. Quer, D., (2005), choice of market entry mode in China: the influence of firm-specific factors., journal of general management, vol. 30. 3, pp.51-70. Reason: this article was addressing the issue of characteristics of firms and was not stressing on the entry strategy Ling, F. Ibbs, W. Cuervo, J, (2005), Entry and business strategies used by international architectural, engineering and construction firms in China, construction management and economics, vol. 23. , pp.509-520. Reason: this article is focused on a certain industry and do not bring relevant value to the studied topic. Beamish, P. Jiang, R., (2002), Investing Profitably in China: is it Getting Harder?, long range planning, vol. 35. , pp.135-151. Reason: this article discusses profitability and not entry strategies. Gaba, V. Pan, Y. Ungson, G, (2002), Timing of Entry in International Market: an Empirical Study of U.S. fortune 500 firms in China, journal of international business studies, vol. 33. 1, pp.39-55. Reason: this article discusses too specific firms and is not tackling the entry modes in a deep manner Burgers, W. Padgett, D., (2009), understanding environmental risk of IJVs in china, management international review, vol. 49. 3, pp.337-358. Reason: this article is tackling only one entry mode which is joint venture. It does not help the purpose of this SLR. Bontempi, M. Prodi, G., (2009), Entry strategies into China: The choice between Joint Ventures and Wholly Foreign-Owned Enterprises An application to the Italian manufacturing sector., International Review of Economics and Finance, vol. 18. , pp.11-19. Reason: this article is focused on a certain industry and do not bring relevant value to the studied topic Appendix B: comparative table of included articles This table represents the article included and the topic discussed in the article, i.e. every topic that is ticked means that it is discussed in the respective article Article Topic 1 2 3 4 5 6 7 8 EJV X X X X X X X X CJV X X X X X X X WFOE X X X X X X X Umbrella X Acquisition X X X X Exportation X Other* X X X X *other can include: branching, representative offices, Greenfield investment, BOT, franchising, licensing, etc.