Essay on Business Outsourcing - 1599 Words

Outsourcing to foreign shores, or offshoring, is an idea that has long been in practice, yet meets resistance when American business seeks to send jobs overseas. Sending jobs overseas may help a faltering American business keep their doors open and keep more important jobs open for American workers. Outsourcing has been a business practice for hundreds of years. Adopting legislation to curb Offshoring will limit American businesses competitive edge, one that helps small business thrive and grow, and helps big business to plant an American flag in the international business of offshoring. Offshoring began in the industrial revolution, with the advent of advances in transportation and communication. America had successfully entered†¦show more content†¦The U.S. has lost 2 million jobs due to global trade over the past 20 years but in just 10 years has added 35 million new jobs (Kirkpatrick, David 2004). While American businesses are sending jobs overseas, it does not mean that these jobs are for Americans. Many qualified American white-collar workers would not work at the same salaries offered by smaller or start up companies. Many companies are spending less and less on human resources to stay competitive. A typical salary would start at $50,000; add administrative costs, training and benefits and you are at roughly $78,000, a 56% increase on the original estimate (Gambhir, Satnam 2004). A typical outsourced worker would come in at much less than the original estimate of $50,000 Another misconception is that very few quality businesses are involved in outsourcing. Nothing could be farther from the truth, according to Satnam Gambhir, â€Å"In fact, it would be challenging to find a single Fortune 500 company that is not outsourcing any part of its daily business operations to offshore outsourcing firms.† In order to stay competitive in this new business practice, American businesses have to realize that American technology in IT and Telephony and fiber optics directly contributed to the outsourcing boom (Gambhir, Satnam 2004). The myth that offshoring will increase unemployment can be addressed easily; Employment is on the rise according to Global Insight inc. John A. ChallengerShow MoreRelatedOutsourcing : A Business Model1107 Words   |  5 PagesOutsourcing is a business model in which one company provides services for another company for a specified length of time and cost. Outsourcing is a trend is becoming more common in information technology. The primary reason for outsourcing is to reduce IT cost and to get access to a larger pool of specialized expertise. Businesses can focus on core competencies by outsourcing the IT works. The global trends in IT outsourcing (ITO and Business process outsourcing (BPO) suggests strongly that outsourcingRead MoreOutsourcing, Business And The Alignment Of It With Business Processes2015 Words   |  9 PagesAbstract Outsourcing is the notion of the day in today s business world. Outsourcing means to get the product or service on contractual basis from an outside supplier. Now this term is also developing widely in the field of information technology. The small and large scale industries utilise IT outsourcing and business process outsourcing to have the benefits for business like cost reductions, high production and efficient business activities. For the best use of IT outsourcing, there must be wellRead MoreBusiness Process Outsourcing Essay1346 Words   |  6 PagesThe trend in the world of business grows rapidly. Historically, it is difficult to find the best solutions for the common issues in business such as quality, cost and innovation. Nevertheless, business experts have reacted by implementing strategies. One of these strategies is the farming out of services to a third party (Overby 2007), which is called outsourcing .According to The Daily Telegraph (2007), worldwide outsourcing is no w valued at approximately $US4 trillion. Originally, it was thoughtRead MoreEssay on Outsourcing business processes1979 Words   |  8 Pages Outsourcing Business Processes Summary This paper captures the most prominent services and issues associated with todays outsourcing environment. Outsourcing is the modern business term for having other companies accomplish basic business processes rather than doing them inhouse. While outsourcing has always been an important business option, modern technical capabilities are fast making outsourcing a critical requirement in competitive, cost conscious industries. However, our recent experienceRead MoreXerox Is A Leading Business Process Outsourcing1068 Words   |  5 PagesFrame: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer care, transactionRead MoreXerox Is A Leading Business Process Outsourcing1570 Words   |  7 Pages1: Frame: A: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer careRead MoreDisadvantages of Business Process Outsourcing Essay1766 Words   |  8 PagesIn the recent decade, Business Process Outsourcing (BPO) has become a usual business phenomenon from a new business strategy in the bank industry around the world. Banks are increasingly outsourcing more activities to third parties and relying more heavily on vendors now more than ever before. (Deloitte, 2012) The Swiss bank UBS is not an exception. Since UBS set up the UBS India Service Centre in Hyderabad in 2006, parts of its back-office and middle-office functions have been outsourced to lower-costRead MoreXerox Is A Leading Business Process Outsourcing1570 Words   |  7 Pages1: Frame: A: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer careRead MoreBusiness Process Outsourcing ( Bpo ) Industry Essay1677 Words   |  7 Pages3.0 Marketing 3.1 Industry Voxpro is operating in the business process outsourcing (BPO) industry. The BPO sector has several key market drivers the first one being the rising awareness among firms about the advantages of outpouring some of which include cost saving, improved service provision, it allow the company to focus on their main production areas, and it enables the company to partner with skilled manpower (Mello 2014, p. 268). Hence, BPO is a popular sector and very marketable among firmsRead MoreBusiness Process Outsourcing (Bpo)2672 Words   |  11 PagesReport Business process outsourcing (BPO) is a broad term referring to outsourcing in all fields. A BPO differentiates itself by either putting in new technology or applying existing technology in a new way to improve a process. Business Process Outsourcing (BPO) is the delegation of one or more IT-intensive business processes to an external provider that in turn owns, administers and manages the selected process based on defined and measurable performance criteria. Business Process Outsourcing (BPO)

Internal Control and Shady Accounting Practices Free Essays

Group 3 1. Why did accounting fraud occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The senior executives had unchecked power because the board of directors were only figure heads, the ethics hot-line was nonfunctional, and in internal audit department did report to the appropriate link in the corporate chain to minimize fraud. We will write a custom essay sample on Internal Control and Shady Accounting Practices or any similar topic only for you Order Now These reasons, combined with a poor company culture, created the environment where fraud was able to become an acceptable business process. The senior executives at WorldCom had a â€Å"do it or else† attitude that was unchecked by any external force. That external force should have been the board of directors. Unfortunately the board of directors were being directed by the senior executives, given information about WorldCom that was disorganized to hide highly controversial and aggressive accounting techniques. These directors should have recognized they were being used and realized their agency to the stock holders to administer the oversight they were compensated to provide. The ethics hot-line, according to the case, while existed, was not known or trusted by the general population of employees at WorldCom. While many employees were aware of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department reported to the senior executive who ultimately steered their activity. If the executive was informed that internal audit was close to uncovering the unethical acts of managers, he directed their internal activity to other areas of the firm and blocked access to their department to the files that could expose the problem. If the internal audit department reported to the board of directors, better policing of executive activity would have been possible. All of these reasons had an element of poor culture in their makeup. Allowing senior executives to bullying their subordinates, inattentive directors, allowing for the ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things get done, ultimately doomed WorldCom to a spiral of actions that had the momentum of everyone’s livelihood at stake, with no system in place to automatically apply the brakes to protect the shareholders. . What is the difference between earnings management (or earnings smoothing) and accounting fraud? What are the relevant criteria to use in distinguishing ethical from unethical accounting practices? I don’t think there is a difference between earning smoothing and accounting fraud. Both practices intentionally mislead investors to alter their opinion of their holdings. Even if altering earning to smooth it out is mean only to put investors at ease, the underlying goal of smoothing is to change the perception of risk and volatility, which demand premiums in the market. Relevant criteria for distinguishing ethical from unethical accounting practices are if the accounting practice materially changes what the average investor values the company at and items addressed in GAAP and other accounting standards that are against conventional accounting guidelines actively used and unchallenged in the business landscape. 3. What internal processes or systems do you recommend to prevent fraudulent practices such as those present at WorldCom? Why were these practices not detected sooner? It appears WorldCom’s fraudulent activities was uncovered by the companies own internal accounting department, indicating that at least one of five internal controls – â€Å"monitoring of controls† was functional. However, I believe if there were to have been periodic external auditing from impartial entities outside of WorldCom, the fraudulent activities would have been uncovered sooner than it occurred in 2005. Other internal control processes that could have prevented WorldCom’s fraudulent activities and demise are; hiring competent, reliable and ethical personnel, particularly in leadership positions that the company’s board of trustees failed to accomplish, or perhaps were oblivious and complacent with the â€Å"red flag warnings† – falsely professed financial growth and profitability to increase the price of WorldCom’s stock, and underreporting line costs (interconnection expenses with other telecommunication companies) by capitalizing these costs on the balance sheet rather than properly expensing them. In addition to inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. I also believe there was failure with â€Å"assignment of duties†, or separation of duties if you will. Because, Mr. Ebber’s seems to have been in control of his CFO – Sullivan, Controller – Myers, and Director of General Accounting – Yates. All of whom were unethical leaders at WorldCom that helped concoct â€Å"shady† accounting practices that led to the demise of WorldCom. It is my opinion that the above mentioned practices were not detected early enough due to micro management of lower taff employees by unethical leadership through autocratic style leadership, and environment that instilled fear in employees for fear of losing their jobs if any concerns were raised. An unfortunate reality that sadly exist in many big corporations, and even in governments. 4. What external processes or systems do you recommend to prevent and detect fraudulent practices such as those present at WorldCom? Were the directors on the board or the external auditors to be blamed? External auditing is an effective process that can in many ways prevent fraudulent activities within organizations, as the respective auditing teams have no â€Å"loyalty† to management or leadership within the company undergoing review by the external auditors. Retrospectively, I believe that the board of trustees of WorldCom at the time of the scandal would have wished that they had carefully looked into the background and leadership style of Mr. Ebber’s and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore. Barely about a year ago, Yahoo’s former CEO was publicly humiliated, and subsequently fired by the company for â€Å"embellishing his academic credentials†. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked thoroughly into Thompson’s background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebber’s. 5. You are a representative from the SEC. Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you would cite to either Mr. Sullivan or Mr. Ebber’s when they refuse to comply with your request for information. Under the federal regulations and securities Section 3(a)(47) of the Securities Exchange Act of 1934 (15 U. S. C. 78c(a)(47)), refusal of any individual(s), or company(s) to conform to set accounting practices including external auditing by appropriate personnel (entities) will be liable to punitive actions set forth by federal legislations – up to or more than 25-years imprisonment and fines. Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or such entities are prohibited to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions engaged in by Mr. Ebber’s and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990’s hovered around 50% or at best high 40%. If you were an investor, would you have invested in WorldCom? I probably would have. Despite the fact that WorldCom’s E/R ratio seems to have been lower than its competitors , which should have raised a red flag in any potential investors mind. However, like my decision to still invest in WorldCom despite its â€Å"too good to be E/R ratios†, many investors back then may have ignored what was obvious because WorldCom’s â€Å"cooked books† from previous years all â€Å"seemed financially sound†, thanks to Ebber’s and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and â€Å"muscling† junior employees to cover up its â€Å"shady accounting practices†. So naturally, any potential investor would probably back then have made the same mistake of investing in WorldCom. Obviously, not expensing largest operating expense â€Å"line costs† – incurred to gain access to other carriers networks to allow WorldCom to complete customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldCom’s competitors, resulting in an â€Å"inflated performance† – overstatement of earnings and understatement of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case. Should Vinson have been charged with committing crime? According to the section â€Å"Resolution of Ethical Conflict† in the Institute of Management Accountants’ Code of Ethics, how should employees proceed when under pressure by senior managers to engage in unethical behavior? As stated by James Comey, the U. S. attorney that prosecuted Ms. Vinson’s case, â€Å"just following orders† is not an excuse to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from wrong as it pertains to the prescriptive law of accounting ethical practices. In her own statement and admissions to prosecutors during the initial stages of her prosecution, and attempt to become a witness for the prosecution to gain leniency. (Pulliam, 2003). She (Ms. Vinson) stated that â€Å"each time she was ordered to â€Å"cook† or cover unethical accounting practices, she thought and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncovered†. In light of the facts, and Ms. Vinson and Cooper’s knowledge of right and wrong concerning the ethical practices of their chosen professions, it is appropriate for both of them to have been held liable for conspiring and engaging in such fraudulent activities as purported by WorldCom. As outlined by the IMA, accounting professionals in any company that are micro-managed, â€Å"muscled†, or coerced to engage in any fraudulent activities or witness any such improprieties, should first report the issue to an immediate supervisor that is not involve in such activities. In the event such option does not exist, one should then report the issue to a higher management staff that is not involved in such impropriety. it’s also advisable for one to seek legal counseling with a private attorney about how to proceed in such matters n the event that reporting to an external body is imminent. Reference:PULLIAM, S. , Staff Reporter of THE WALL STREET JOURNAL Online, June 23, 2003| | How to cite Internal Control and Shady Accounting Practices, Essay examples

The New Deal and the Role of the Supreme Court

Written in 1998, Barry Cushman’s book â€Å"Rethinking the New Deal Court: The Structure of a Constitutional Revolution† is a historical analysis of the famous shift by the US Supreme Court from opposing the social legislations of the New Deal to provide full legal support of the programs.Advertising We will write a custom book review sample on The New Deal and the Role of the Supreme Court specifically for you for only $16.05 $11/page Learn More The author attempts to provide an in-depth analysis of the transformation of the constitutional law during the New Deal era in 1930s. In this book, Cushman’s thesis states that the â€Å"switch in time† by the Supreme Court was a result of a long-prepared and internal revolution perpetrated by a building-up of erosions of the SC’s commercial clause and jurisprudence, which took place in a â€Å"web-like and interconnected manner†1. Therefore, this thesis attempts to refu te the common notion that the dramatic change in the court’s decision resulted from short-political concerns, especially due to the 1936 elections and President Roosevelt’s announcement of his Court-packing plan. Thus, the purpose of this paper is to develop a comprehensive review of Cushman’s book, using a critical approach to the arguments used to support his thesis. According to Cushman, the current notion that the cowardly Supreme Court decided to change from opposing the legislation of the New Deal by abandoning a number of doctrines to save itself from Roosevelt’s politics is not only wrong, but also misinformed. To refute this claim and support his thesis, Cushman has attempted to base his arguments on in-depth historical accounts of the situation before the court’s major shift. Noteworthy, the author claims that the major turning point was in 1934 rather than after the 1936 elections. For instance, the author bases this claim on a historica l account of the 1934 rule on milk prices. In history, the Supreme Court, sitting in the state of New York, made a famous ruling by upholding the statute to control the prices of milk. This had a major impact on the subsequent decisions on statutes that were increasingly trying to increase government control of prices for basic commodities. In addition, Cushman agrees that the pre-New Deal economic laws had been scrapped by 1940 due to Roosevelt’s economic packages. However, the author uses historical evidence to refute the previous claims on the how, when and why the SC decided to abandon its previous doctrines when approaching the topic of government control of the national economy.Advertising Looking for book review on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Cushman develops an argument criticizing the poetics of the judicial power in the US. The common way of thinking about the courts and judges has been wrong, yie lding a wrong impression that the court’s shift was driven by its coward nature, especially when dealing with political issues. The standard perceptions of the courts and judges in the US is reductionist because it makes people perceive law as political issues and treat judges as politicians elected through the electoral system. The American society, ridden with the mentality of politicizing every issue, developed a belief that the Supreme Court was acting politics. However, Cushman attempts to refute this claim, arguing that the SC’s steps to strike the deal contributed to the process of saving the country from the Great Depression, which collided with Roosevelt’s Court-packing program. The author attempts to show that the historical chronology of events leading to the SC’s shift in doctrines fails to support the standard notion that the court acted in a political and cowardly manner. The reader is introduced to a relatively new historical knowledge that shown how the nine court judges had decided to change their approach and abandon the previous doctrines2. The author provides historical evidence that the court judges were not aware of the president’s plan when they arrived at this decision. The major issue that provides ground to Cushman’s argument is the historical consideration of the reason for the court to take a long time to embrace the new deal. Using a historical approach to the topic, Cushman argues that the Americans have remained confused on the constitutional revolution that took place between 1930 and 1940. Cushman borrows from the historical ideas evidence, which shows that the laissez-faire legal system of the time had a different structure from the current system. For instance, it did was not based on a collection of isolated doctrines.Advertising We will write a custom book review sample on The New Deal and the Role of the Supreme Court specifically for you for only $16.05 $11/page Learn More Instead, it was based on a combination of interrelated doctrines collected into a whole system. Thus, they were analogous to a tapestry or a web. Accordingly, a change affecting any of the interwoven doctrines was likely to cause major implications on the overall web. Thus, the constitutional revolution that led to abandoning the previous doctrines the SC was used is based on this idea. By agreeing to uphold the statute on the control of milk prices in New York, the SC made one of the first steps towards interfering with the entire ‘web’ of the doctrines. Since a change in one of the doctrines in the interwoven web had a high likelihood of causing major changes in the entire system, the SC judges realized that the previous system could not work after some of the doctrines were abandoned. Therefore, it was necessary to change the whole structure. Accordingly, there is little evidence to show that political interferences or a coward nature of the SC judges led to the sudden shift, contrary common claims. Bibliography Cushman, Barry. Rethinking the New Deal Court: The Structure of a Constitutional Revolution. New York: Oxford University Press, 1999. Footnotes 1 Barry Cushman, Rethinking the New Deal Court: The Structure of a Constitutional Revolution (New York: Oxford University Press, 1999), 54. 2 Cushman, 158Advertising Looking for book review on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More This book review on The New Deal and the Role of the Supreme Court was written and submitted by user Madeleine U. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

experiment

ABSTRACTTab/experiment The objective of this experiment was to examine the electrophoretic behavior of hemoglobin from a normal person and from a person who has the sickle cell trait. Sickle cell disease is an inherited autosomal recessive gene. If the person has the inherited gene for sickle cell disease (hemoglobin S) from only one parent, then they are heterozygous and carry the trait. When the gene for hemoglobin S is inherited from both parents, the individual is homozygous and has a severe case of anemia. Electrophoresis is used in clinical laboratories to detect abnormal hemoglobins. Normal hemoglobin A had a strong negative charge therefore moved faster. Variant hemoglobin S had a weak negative charge resulting in slow movement.INTRODUCTIONRed blood cells (erythrocytes) carry the globular protein hemoglobin in the circulation. This protein transports oxygen from the lungs to the tissue. The structure of hemoglobin has changed by mutations among human population.A single amino acid change causes hem oglobin to fo...One out of 100 people have a mutant hemoglobin gene and they have abnormal hemoglobin in their blood. Usually harmless, mutations involve the substitution of one amino acid for another; however, some mutations may cause serious diseases such as sickle cell disease. Hemoglobin S is the most common and serious abnormal hemoglobin. In this mutation, a single glutamic acid residue on the Beta-chains is replaced by valine. This single change in the primary sequence causes a marked change in net charge and conformation of the protein. When hemoglobin S is deoxygenated, it crystallizes in the red blood cells and this leads to a distortion of the red cells into a sickle shape. These abnormal cells are then destroyed rapidly in the body which leads to a reduced number of erythrocytes; hence the term, sickle cell anemia.Hemoglobin S is thought to have originated in Africa among the Black population. It...

Identifying Adjective Clauses Exercise

Identifying Adjective Clauses Exercise Instructions for the Exercise in Identifying Adjective Clauses Only some of the sentences below contain adjective clauses  (also called relative clauses). See if you can pick out the adjective clauses, and then compare your responses with the answers below. Identify the Adjective Clauses I bought a car from Merdine, and it turned out to be a lemon.The car that I bought from Merdine turned out to be a lemon.Pandora, who had recently celebrated a birthday, opened the box of gifts.Lila, who has been the fire warden for 30 years, lives in a trailer with some scrappy dogs and cats.Lila, who lives in a trailer with some scrappy dogs and cats, has been the fire warden for 30 years.People who smoke cigarettes should be considerate of nonsmokers.Jacob, who smokes cigarettes, is considerate of nonsmokers.Mr. Mann has small, dark eyes, which peer inquisitively from behind metal-rimmed glasses.My wedding ring is worth at least ten dollars, and now I have lost it.I have lost my wedding ring, which is worth at least ten dollars. Answers (no adjective clause)that I bought from  Merdinewho had recently celebrated a birthdaywho has been the town fire warden for nearly 30 yearswho lives in a trailer with some scrappy dogs and catswho smoke cigarettes  which peer inquisitively from behind metal-rimmed glasses(no adjective clause)which is worth at least ten dollars

Leadership as Learned from Those Throughout History Essay

Leadership as Learned from Those Throughout History - Essay Example As the paper stresses there is the need to have a sense of courage toward understanding and to relate to the different components that are within the military. To do this, according to Kant, there has to be a sense of maturity to reach the enlightenment, as well as a sense of purpose behind what is occurring. The idea of leadership, in this sense, is to become enlightened enough to be defined as a guardian of others. â€Å"Such guardians, once they have themselves thrown off the yoke of immaturity, will disseminate the spirit of rational respect for personal value and for the duty of all men to think for themselves†. According to the study findings once one is able to develop a sense of personal enlightenment, then other characteristics can be developed which will help with leadership. To understand my certain place within the Navy as well as how to bring out a different sense of community that is used for the betterment of others is also the need to have an understanding of vision toward what has to happen within the community. Having strength, understanding what needs to be done, and focusing on the mission of what is occurring is essential to the true role of leadership. For instance, in Gary Wills presentation of George Washington and the making of the nation, the focus of leadership is on the personal attributes of Washington. To be a true leader, the personal development of these qualities becomes essential to the positive development within a community.

Response paper about an article called ''Cuba Revolutionary Essay

Response paper about an article called ''Cuba Revolutionary Projections - Essay Example its socio-political transformation that had witnessed changing social structure of Cuba along with changing international alliances with withdrawal of American influences, including Hollywood films and emergence of socialistic culture and its coalition with Soviet Union etc. Consequently, films became the major platform to showcase transforming picture Cuba and an important way to influence the taste and preferences of people of Cuba who had become addicted to Hollywood films. ICAIC had contributed to the creative evolution of Cuban cinema despite its limited resources. It had not only helped make permanent record of the Cuban revolution but also encouraged Cuban artists and filmmakers to experiment and exploit media. In 1962, Mobile cinema had reached communities who had previously no access to films and their undiluted enthusiasm was captured in Octavio Cortazar’s short film, Por Primera vez. Eminent filmmakers had made their mark in the decade with highly creative films that had showcased the theme of revolution in bourgeois setting. Thus, films like Death of a Bureaucrat (Garcia Espinoza), Memories of the Underdevelopent, 1968 (Tomas Gutierrez Alea), Lucla (Humberto Solaz), The First machete Charge (Octavio Gomez), NOW, Hanoi Tuesday 13th, Seventy Nine Springs etc. by Santiago Alvarez etc. had brought Cuban films into the center stage of International film arena. (words: