Women in Vietnam Essay -- Vietnam War Essays

Women in Vietnam Towards the end to the Twentieth century, Vietnam, a rapidly changing country goes through a political and social transition, from a socialist to an open market "capitalist type" society. Since the late 1980's Vietnam has adjusted it's economy to compete with the world. In doing so, the country undergoes many political and social reforms. Ideals of the west have been implemented into Vietnams "market" economy. There is definitely a change that is occurring however the social status of women in Vietnam has not changed much. Moreover Vietnam's transformation into the global economy has created large social gaps, which in turn creates many social inequalities, in particular, women in the sex industry. The sex industry has always been a profitable industry. One can find this to be the case in many parts of the world. But what is it that makes the Vietnamese "Pleasure Industry" different? By using the works of Nguyen-Vo (Governing the Social: Prostitution and Liberal governance in Vietnam during Marketization) and Tran (Through the eye of the Needle: Vietnamese Textile and Garment Industries, Rejoining the Global Economy), I will discuss the problematic conditions of women in lower economic class of Vietnam. Prostitution is considered a "social evil" in Vietnam, but being deemed "evil" does not put an end to this endemic problem that has been around for thousands of years. Prostitution is an issue that few individuals have taken to fully understand and in this case, the issue is misunderstood and many voices go unheard. Classified as "whores", the women of the lower class in Vietnam don't have much to turn to. Vietnam's open economy has only created a bigger market for "pleasure". Gradually the identity of the young ladies in Vietnam become more and more of a commodity, well at least in the eyes of the foreigner. "Foreign guest' sought out a 'taste of nice and cool specialty dishes of Vietnam'. High quality goods, whores deluxe" and so on (Nguyen-vo, 92-93). Being identified as "high quality goods", they do what is expected from them and they survive. Due to the lack of education, these girls find themselves lost in the advancing city. Their hopes for success are crushed and with it lies the memories of disparity, the starvation of childhood, the beating of the drunken father, and many other troubles of poverty. ... ...r many of the women in Vietnam, the possibility of liberation lies with a different vision and a decentralized, "perpetual individual politics of everyday interaction" (John Doe, forgot his name). Without a widely shared vision, individual changes will not occur. Society will be at a halt. Not only must the world look at the many "authentic dishes" that Vietnam has to offer, but natives of Vietnam themselves must realize that the creation of these "dishes" were made through constant fabrications of struggle and poverty. Vietnam as a country must create "new dishes" to serve to the world. They must no rely on the dishes of poverty and of struggle, but instead they must cultivate a "dish" that truly reveals the hardworking ethics of what it means to be Vietnamese. In our society today we have problems that arise from corruption and other various factors. It saddens me to say that to escape prostitution is impossible, yet it is the responsibility of society to heal the wounds that have been left "bleeding" for quite a while now. Even American Journalist Barbara Walter states, "Prostitution is a world that is here to stay, like it or not it is time to make the best of it".

Essay --

There are two different views on the connection that is found between consumption and environmental policy. The first major connection is the ignorance of buying something that at first seems like it will help out people in so many ways, but ends up hurting the environment in the long run after changes and a changing culture, cars for example (Book Review: The Shadow of Consumption, 1). The other connection that could be made is the connection between researching products and how they are produced and what the companies do with the byproduct after the product has been made. This connection can seem like a strong connection than the ignorant connect because there is a whole other level of research and understanding that goes into understanding the environment and the policies that are changed by the production process. Environmental and energy policies can play a significant yet small role in the incrementalism in policy making. Environmental policies and new plans often cost money and time that the government cannot fully give to a specific area that may be affected. Charles Lindblom discusses that how the best solution will not always be selected, but that incrementalism is common for larger policies that have a high level of salience and a low level of conflict, since these are more easy to agree upon and change quickly, example airline safety. Environmental policies have a low level and salience and a low level of conflict which causes the policies to get pushed back and often reviewed and not changed because of funding that can be offered. The connection that is created between incrementalism and environmental policy has been changed and improved over time but the actual changes are not implemented because of the prio... ...nges that may have once been a regulation, but that still effects the environment. Other larger plants and companies are beginning to change the way that they take care of certain waste products because they have been brought into the public light and some groups have begun to campaign against the larger companies that are dealing with the regulations. The environmental push that is being created is affected by the ‘race to the bottom† even though regulations may be decreased the problem is already out in the public so it seems that since there used to be such stringent laws. The increased competition that can be created by the companies which are similar plays into interest groups. State policies are changing the way that larger companies are dealing with the environment as well as aiding in the improving the environment after there has been major damage done.

Alphonse Mucha

Alphonse Mucha: Job Cigarettes During the 19th century, many changes were taking place in modern European society, which was noticeable through art at that time. A different kind of style that was moving away from the traditional, standard art that were taught at art academies and was heavily influenced by the Arts and Crafts Movement was developed. This â€Å"modern† style of art was known as Art Nouveau. Alphonse Mucha was an important figure and had a strong influence in this new style.Alphonse Mucha had a style that garnered a lot of public attention in America and Europe and it also influenced many artists to mimic what many called the â€Å"Mucha style. † Mucha’s Job Cigarettes poster illustrates the â€Å"standard’ of the Art Nouveau style and notes some of the changes taking place in modern society. Alphonse Mucha’s Job Cigarettes was not the first poster that brought him fame and put him in the eye of the public; however, it is a poster th at could be said was his best piece. It one of several commercial art ads he did for the rolling paper company known as Job.It features a female holding a cigarette in one hand. The female has a faint smile with her eyes closed and her head raised a bit high to indicate she is really enjoying her cigarette and perhaps getting some sort of physical or emotional satisfaction from her smoke. She seems to go beyond the border giving this piece a sense of depth perspective. It seems to say that she cannot be contained and that she is free to do as she pleases and enjoy her smoke. She has very long and curly stylized hair that was traditionally used by Alphonse Mucha known as macaroni or vermicelli.The hair serves as an essential adorning, decorative component of the poster, which also serves to display the sensuousness of the woman and gives it a more aesthetically pleasant look. The smoke from the cigarette flows upwards in a left and right manner which guides the eye from the cigarette to the head of the female and then finally towards the â€Å"Job† logo. The poster seems to have a decorative border that was most likely influenced by the Arts and Crafts movement. The colors are soft and pastel-like which gives a feeling of serenity and peace.Mucha’ technique in his Job Cigarettes poster and his treatment of the three main elements, flowing lines, heavy curves, and organic subject matter, which traditionally found in Art Nouveau depicts the standard in this style of art. There are no hard-edged lines found in the main figure of the poster. The only hard-edged line work is found in the ornamented border. Mucha also used heavy and light strokes, which was most likely influenced by Japanese woodcuts/art, throughout the female figure and the smoke. He seems to create a heavier stroke on he outside lines, which creates a sort of silhouette giving it a dynamic feel.The heavy curves are easily identifiable in the woman’s hair adorning the female fig ure. They are very long and exaggerated in form, which was traditional of Mucha and the Art Nouveau style. The hair on the female has an organic feel that seems to look like vines or something of that sort. The decorative border seems to frame the whole piece and makes it seem like the woman is leaning outside of a window and into nature to freely enjoy her smoke. As a teenager, Mucha had applied to the Prague Academy of Fine Arts art but was rejected because he did not have the skill to be a â€Å"true† artist.His rejection was even followed up with a note saying that he should find a better profession where he would be more useful. Perhaps Mucha was not the only artist who was rejected in such a manner, which is why many artists probably felt the need to rebel against the traditional style of the Academy, and decided to make art in their own style. They wanted to try something new and move with the rapid changes taking place at that time. One example of change in modern soc iety was the heavy use of posters in commercial art.Mucha decided to use a lithographic poster for his Jobs Cigarettes ad and it made such a great impression on the Job Company that they actually hire him to create additional advertisement posters for them. Another change with Art Nouveau was the constant presence of female figures in the artwork. Female illustrations played an important factor in advertisements. Artwork was sexually charged to sell market commodities. Although Mucha’s Job Cigarettes poster is not overly sexual, he does use a female figure that seems to be getting some sort of pleasure from the product to sell to consumers.Mucha’s illustration perhaps seems to show the rise of women’s social position. Mucha shows a female doing what was traditionally a male activity, smoking. As a result of mass production from the Industrial Revolution, there were a lot of mechanical looking objects in society. These massproduced items just made the world look more ugly, generic, and bland. Mucha gathered much influence from the organic shapes and curves from nature and heavily adorns his illustration to bring more beauty, life, and freedom to society.Alphonse Mucha’s Job Cigarettes poster had a freeing, unique style that was much different than the traditional standards taught at art academies. Mucha’s technique was so evident and admired that the Art Nouveau style was often referred to as the â€Å"Mucha style† and highly imitated by other artists. Through his technique, style and subject matter, he comments on the changes occurring in modern society and in art, and it has influenced not only artists from his time but also many other artists today.

Government Spending and Revenues in America and China

Government spending and revenues in China and America International accounting four 0092962 Chen Yuting Public finance is a subject about the taxing and spending activities of government. Considering the function of government, two opposite views stand out. One is organic view of government. The main idear is that the government can be though of as the society’s heart. Another is mechanisitic view of government. It insists that government is not an organic part of society while it is a contrivance created by individuals to better achieve their individual goals.Government Regulation on Media in AmericaNeverthless, nobody can deny that the spending and revenues have a significant influence on our society. Our living standard is associated with government actions. As a result, it is meaningful to compare the government spending and revenues in China and America. Without doubt, the revenues of government is the root of spending of government. In addition, it gives the government t he power and the ability to put policy into effect. At the beginning of 2011, a piece of news comes that it is the first time for China that its annual revenues are more than 8,000 billion yuan. Details are from: http:// paper. people. com. cn/rmrbhwb/html/2011-01/22/content_730659. htm? div=-1) Just in terms of the number of total revenues, American holds the number of 4214 billion dollars. (Details are from: http://www. usgovernmentrevenue. com/ ) If we conver the dollars to RMB, it is far more than China. However, in my opinions, the number of total revenues is not the unique factor affecting the size of government revenues. In my opinion, it is more rational to consider the rate of revenues in GDP. The rate of China is 20. 88%. The number of GDP is from the website: http://baike. baidu. com /view/368359. htm) Compared to America, its rate is 29. 05%. ( The number of GDP is from the website: http://www. usgovernmentrevenue. com/classic. html? year=2010) As a result, the shortfall between China and America shrinks. In spite of the analysis of government revenues’s size, maybe the structure of the revenues is more attractive and more significant. In China, value-added tax play an important role in the revenues, accounting for almost 25%. (The tax is from: http://gks. mof. ov. cn/zhengfuxinxi/tongjishuju/201101/t20110120_421479. html) The following tax is business income tax and business tax. However, the major portion in America is income tax and ad-valorem taxes, accouting for 32. 99% and 26. 29%. ( The tax is from: http://www. usgovernmentrevenue. com/classic. html? year=2010 ) Actually,the considerable part of taxation in China almostly belong to commodity tax while that of America is income tax. As far as the function of regulating social incomes, America’s revenue is more beneficial to accomplish the mission.Because the commodity tax is nonexcludable. Everyone who buys the product will undertake the tax. On the contraty, the policy of Ameri ca is progressive. The richer you are, the more you pay. So, I think it’s more appropriate. In this day and age, a commonly held belief is that the size of revenue have a positive effect on the balance of social economy. Concretly, its object is that maximuming the social investment, maximuming the efficience of social resources and maximuming the social welfare. Another opinon is balancing revenues with spendings.To some extend, it is reasonable. When the revenues is far more than spendings, it is a waste of resources. When the spendings is far more than revenues, it will add burden to government. So it is also important to compare the spending in China and Ameirica. The total spending of America is 5797 billion (The number is from the website: http://www. usgovernmentspending. com/)while the revenue of Ameirica is 4214. Compared to China, its spending is 8957. 5 billion (http://gks. mof. gov. cn/zhengfuxinxi/tongjishuju/201101/t20110120_421479. html) while the revenue is 83 08.Just compare the revenue to spending, both America and China spend more than it received. To some extent, America is spending the money they haven’t received yet. Personally, it is a bit dangerous and risky to do this. Because excessive deficits will have a negtive effect on dollars and interst rate when investors look down on the ability of government to control the deficits. Eventually, it will present a serious drag on the economy. There is a world of difference between the structure in America and in China. The first three portion of American spending is pensions, health care and education.The counterpart in China is economic construction spending and administrative spending. From what is said above, it is easy to see the primary function of each government. America is a developed country so that it do well in the social securiry. The percent are almost 60%. (http://www. usgovernmentspending. com/classic. html? year=2010)As a result, people in America don’t worr y about the life when they are old. Then let us take a look on China. Because China is a developing country, its main aim is to develop economy. The economic construction spending is always taking an important part.However, in recent years, the spending on economic construction is decreasing while the spending on education, health care and other things related to the people’s livehood is increasing. The impressive increasing items are spending on demnificatory housing and on environmental protection, accouting for 30. 7% and 25. 4%. (http://gks. mof. gov. cn/zhengfuxinxi/tongjishuju/201101/t20110120_421479. html) It is a neccesary and significant step to act on international convention and turn to developed country. As a rising power, it is time to shoulder the responsibility of the world and pay more attention to Gross National Happiness.On the other hand, there are still some problems to deal with. The most urgent problem is the increasing administrative spending. Though ad ministrative department is a huge institution, the percent in Ameirica is about 10%. So the efficiency and effect of Chinese department are supposed to be improved. The act of government should be more apparent and public. On March 14th, Premier Wen said corruption is the most dangerous thing in China. The best method to solve the problem is promoting the system of reform, both in politics and economy.Comparing the revenues and spending in China and America, there is something we can learn from America. Firstly, increasing the percent of things related to people’s livehood, especially education. Secondly, improving the legislation of public finance. Thirdly, enhancing check and balance between people and government. It is a long and endless way for government to improve itself. But the same purpose is to make people live a better life. For public finance, it is important for government to ensure what is taken from people is used in the

Business continuity Essay Example for Free

Business continuity Essay Just in time concept is a lean operation concept applied in supply chain management where an enterprise strives to produce only what is needed, whenever it is needed and in the amount that is needed. It allows for efficient production of quality products through complete waste elimination, avoidance of inconsistencies and also elimination of non-value addition activities within the production line. (Lieb & Miller 1988) According to (Stank & Crum 1997) the wastes that are eliminated are related to labour, where over staffing is a waste, time, in this case idle time or use of extra time to accomplish a goal is considered waste. Just in time concept emphasizes on customer requests and avoids making decisions based on forecast. In this concept, inventory is considered as an additional cost to the process. Traditionally, it would be considered to be value adding in the system. In this case, businesses and organisations are advised to eliminate any form of inventory that does not impact any additional value to the product. The just in time concept has various benefits to a business firm or enterprise. The benefits include an improvement in the flow of goods into, within and from the warehouse. There is also better planning and consistency in the organisation. Manpower can be reduced when production process has stopped mainly due to planned shut downs for maintenance, stocktaking activities, or any other reason (Stank & Crum 1997). This helps the enterprise to save on cost related to labour and other production overheads. When an organisation adopts the JIT concept and implements it, it helps in the production of better quality products and also increases the efficiency of production. All the aforementioned benefits are customer oriented. We therefore realise from the benefits customer satisfaction is enhanced. This in turn has an impact on customer loyalty and improved sales by the organisation. The net effect of this is improved profits by the organisation (Swamidass 2000). Despite having all the above benefits, the outcome of the terror attacks on September 11 has cast a lot of doubt on the just in time (JIT) concept deliveries in the supply chain. In a supply chain, each organisation along the chain depends upon a supplier and therefore in case of a hitch along the chain, the repercussions are felt along the whole chain. Before the September 11 attack the â€Å"JIT† was comfortably applicable and implemented to various businesses. Until this time, overstocking was avoided and components were delivered to the right place at the right time and in the right form with no hitch. Piling of inventory was avoided and production processes proceeded smoothly. However, the events of September 11 reversed all these, there were delays caused by grounding of aircrafts and also a longer time was required for border inspections. Transport on land was also highly affected. As an example, due to these interruptions, commodities destined for the Gap, Banana republic and the old navy stores ended up to a warehouse next to an airport. The business environment, both external and internal will always be fluctuating. External environment like the impact from natural calamities e. g. hurricanes, snow, storms, floods, earthquakes and internal environments like strikes, affect business operations. Therefore, for an organisation with a JIT system, in case of any fluctuation in the business environment, the supply chain will be disrupted and therefore flow of products downstream will not be realized (McClenahen & Jusko 2001). For a sudden change in the business environment, the shocks will be felt throughout the supply chain. There will be a gap that will be created along the chain at the point where the fluctuation is highly felt. It is a noble idea for businesses to consider having some safety stock on hand at each link of supply chain, which will take care of the emergencies in case of any eventuality. Since a supply chain consists of a network/series of suppliers and consumers, a hitch on one supplier side will affect the consumer who is also a supplier to the next consumer. Therefore in a business that has adopted the JIT system, it might end up being grounded because of lack of inventory to process or sell to the next stage of the chains. It is therefore highly recommended for such businesses to develop a Just in case system, a system that allows for a safety supplies that will take care of any eventualities. Even though the JIT system has a number of shortcomings in case of shocks within the supply chain, it is important to note that organisations can still implement JIT and maintain an attractive supply chain with lean inventories even during emergencies. To achieve this, one of the moves that a firm can make is locate where there is stock piling of inventories (Lu & Kyokai 1989). Firms can have most of its inventories stocked next to or near their locations. This will help overcome the problems due to shipment or air transport in case these modes of transport are affected. A firm can also consider having more than one supplier for a given commodity, this will be a second option during emergency situations. For an organisation to succeed in its implementation of the JIT system, major changes within the organisation need to be undertaken. The top management need to show commitment and offer full support. They are also required to lead from the front if the benefits of the JIT system are to be realised. The adoption and implementation of the JIT system will substantially affect the mode and criteria through which carriers and other logistics services providers will be recruited by the organisation. Organisations should be able to come up with service providers who are very efficient so as to pass on the efficiency downstream the supply chain. The just in time concept is highly dependent on the speed and efficiency with which products are moving at along the chain. It is therefore worthy to mention that the JIT system will highly affect the style of operations in the logistics industry. The number of logistics service providers to be recruited will also be determined by the success of the JIT system. According to (Ian 1988), constant and effective communication between business firms and their suppliers is another important factor that will affect the future of JIT in the global business environment. The quality of information that will be conveyed should also be put into consideration. The right information should be conveyed to the right place, at the right time and to the right person. A successful implementation of the JIT system in the future will highly depend on additional training of the implementing personnel (Abuhilal, Rabadi, & Sousa-Poza 2006). A lot of emphasise should be on the training of the personnel that are directly involved in the implementation of the JIT concept. This should not be taken to mean that other employees in the organisation should not be trained. An elaborate training plan on this system should be unveiled and the concerned departments or functions for example, production, logistics, marketing should be given intense training. The major areas to be considered should include: policies on JIT system, communication skills and training on commitment to the principles of JIT. The future of the just in time (JIT) system in the global environment will highly depend on the level of technology that will be embraced by an organisation. This includes both in machinery and other office operations. Adoption of improved technology for material handling is a key area that firms need to look at. They should consider embracing cross docking or flowing inventory through a distribution centre. With an improved material handling facility, the businesses can absorb shocks easily in the event that there is disruption in the supply chain (Kreng & Wang 2005) The use of information technology is in inventory management is particularly crucial if the growth and success of the JIT system is to be guaranteed. Business organisations should utilise information technology resources both in hardware and software so as to enhance the success of the JIT system. Enterprise resource planning (ERP) modules should be adopted for inventory management and controls within the organisation. Internet resources should be highly utilised for an effective JIT system. The most applicable resources include e-procurement, e- marketing. e-banking and e-mailing. When an organisation conducts procurement via internet, a variety of goods both in terms of quality and quantity may be obtained. The business deal is also conducted in an accelerated speed. Marketing via the internet allows for the organisation to reach many customers within a very short time and hence improve on the organisation’s sales. Internet banking allows for faster business transactions hence delays associated with payments are reduced and therefore the supply chain is protected from such delays (Hale 1997). To ensure that the intended results of the JIT concept are achieved, it is important for firms doing business together along a given supply chain be proactive in their operations. By being proactive, it means that a consumer should be involved directly in what their supplier is producing. The consumers should be involved in product design so as to have a product of their own making. On the hand it is very important for the suppliers to follow up and find out how their products are serving the customers. This will help in the elimination of ripples along the chain and hence easy implementation of the JIT system. The players in the supply chain should develop a culture of sharing problems when they occur at a particular point of the supply chain, this in a nutshell will reduce the overall effect that the problem would have on the entire supply chain (Titone 1996). The just in case system is another approach that will have an impact on the future of JIT system in the global environment. It is very important for firms to have a buffer stock that can bail it out when events in the supply chain don’t seem to be favourable. The idea of having safety stocks for emergency times should not be confused by firms holding inventories. It is a different concept from overstocking. Business continuity. (2016, Oct 17).

Analysis of Carphone Warehouse Financial Statements Essay

Analysis of Carphone Warehouse Financial Statements - Essay Example mobile services into one single media delivery chain facilitated by the expansion of high speed wireless internet and broadband services worldwide (Pricewaterhousecoopers, 2006). This new economic era changed many industries since it pushed the demand for products for high tech product such as mobile telephones up since mobile technology became a part of the new integrated supply chain of high tech products. In the United Kingdom a major player in the communication services industry is The Carphone Warehouse Group. The emphasis of this report is to analyze the financial position, performance and prospects of this firm as well as providing a brief analysis of the accounting standards that Carphone Warehouse utilizes in its presentation its financial reports. Carphone Warehouse is the biggest player in the European market in the independent retailing of mobile phones and related services with over 2,200 retail stores across 11 countries (Carphone, 2007). The United Kingdom company established its operation in 1989 whose founder Charles Jones envision a firm that had the potential of dominating the European market with the implementation of a organic growth model. The organic growth business model is a business or economic philosophy that emphasis on steady constant growth over a prolonged period of time (Moore, 2006). An example of a booming economy that utilized this model to reach constant 10% economic growth for multiple decades is the Chinese economy. Carphone Warehouse transformed from a small mobile retailer 18 years ago, to a multinational giant in the telecommunication industry that obtain annual sales of 3.99 billion pounds in 2006 (Annual Report: Carphone, 2006). The company’s strategic focus includes a continued market share growth, value added services, building lifetime customer relationship and increasing productivity and profitability (Carphone, 2007). The mobile services industry generated global revenues of approximately 3.32 trillion dollars

Finance and Accounting Essay Example | Topics and Well Written Essays - 2000 words - 1

Finance and Accounting - Essay Example Return on Capital Employed EBIT/ Shareholders funds + LT Liabilities EBIT $ 13,302 $ 11,876 Capital employed $ 69,326 $ 66,864 ROCE = 19% 18% Net Margin Net Income/ Net Sales Net Income $ 9,197 $ 8,081 Net Sales $ 98,458 $ 91,115 Net Margin 9% 9% Gross Margin Gross Profit / Net Sales Gross Profit $ 57,745 $ 53,198 Gross margin = 58.6% 58.4% Finance and Accounting P 4 Overheads as % of Turnover Distribution & Admin (Excl amortization of Goodwill) Distribution $ 8,244 $ 7,402 Marketing & Admin $ 34,465 $ 32,421 Total Overheads $ 42,709 $ 39,823 Turnover $ 101,805 $ 102,718 Overheads as % of Turnover 42% 39% Distribution as % of Turnover 8% 7% Marketing & Admin as % Turnover 34% 32% Turnover / Capital Employed 1.47 1.54 Turnover / Fixed Assets Fixed assets $ 20,230 $ 18,990 Turnover / Fixed Assets 5.03 5.41 Turnover / Net current Assets Net Current Assets $ 35,305 $ 41,765 Turnover / Net current Assets 2.88 2.46 Turnover / Stock $ 5,926 $ 5,926 stock Finance and Accounting P 5 Turnover / Stock 17.18 17.33 Current Ratio Current Assets $ 35,305 $ 41,765 Current Liabilities $ 32,479 $ 35,854 Current Ratio 1.09 1.16 Acid Test current assets less stock/ c liabilities...The ratios as computed showed that these are the financial indicators distilling the relevant information with regards to the entity of business by quantifying the relationship among the selected items appearing on the financial statement. The ratios of the entity may also be compared with the different ratios of a different period and to the industry's ratios. These comparative analyses shown below were able to identify the trends that may be very significant with the investors, the lenders and at the same time other parties who are very interested. The profitability ratios of both companies are for purposes of measuring the income in relation to some base and the more general is due to profit wherein these are the results of many factors such as the operating decisions, the leverage and the other considerations necessary for both companies. The liquidity ratio or simply the solvency Both companies have shown that they are good indicators in terms of current ratio because as compared with the last year's performance, both companies are doing very well. These ratios are designed for the purpose of highlighting the relationships considered to be meaningful between those financial data.