The Daylesford Organic Farm Concept Essay Example for Free

The Daylesford Organic Farm Concept Essay Hello, everyone. Today I will be discussing the prospect of an organic farm-based business that I feel would be very beneficial for our company. To begin, I would like to talk about an already successful business based on the organic farm concept that is present in the United Kingdom. The name of this business is Daylesford and its purpose for this discussion is to look at it as somewhat of a template as to what our eventual business can be. First, we should take a look at a brief overview of the Daylesford Organic Farm concept. According to author Gwenda Brophy (2004), Daylesford Farm was first opened in 2002 by Sir Anthony and Lady Bamford with the purpose of selling different kinds of produce that had come from their estate (para. 13). The Bamford’s farm had already been growing organic produce for a good while prior to the opening of the business and had been selling it on the open market. As time went on, it only made sense to progress this on to a more direct outlet (para. 14). Brophy (2004) stated that it is very important for many people to know where their food comes from and as such the level of quality control is closely monitored by the Bamfords as they are directly involved in the entire organic process. Some of the examples of what is done by the Bamfords include growing their own wheat, carrying out the milling process and baking much of their own bread (para. 14). In addition to the organic produce that is offered by Daylesford, the shop also has a cafà © where customers can enjoy anything from a cup of tea to an organic steak. The Bamfords’ plan has been to continue to introduce new products as often as possible and although organic products are what Daylesford is known for, not every product is organic. Above all, the most important element to Daylesford’s products, organic or non-organic, is that they all maintain the same high level of quality (para. 19). Brophy (2004) notes that Daylesford is a traditional farm shop at its core but with both its non-wealthy and wealthy customers, catering to customers’ needs and the way the shop is styled is critical to its success (para. 16). In marketing the Daylesford concept, the shop has generally relied on word of mouth but has also been a presence with many charitable and community events (para. 17). Potential Market Segment Next, it is important that the target market for our organic-based business is identified. There are many factors here to consider when marketing our organic products to the consumer. Authors Bellows, Diamond, Hallman and Onyango (2008) noted that studies have linked organic purchases to consumers with perceived attributes that include taste, freshness, quality, safety and health (para. 7). In terms of the socio-economic characteristics of the organic consumer, research has shown that they are likely to have had a high education of college or above, are urban dwellers, have a high income, are younger consumers in age and predominantly female. The research on what motivates the organic consumer to purchase organic products reveals that the private benefits relating to food consumption are more important than the knowledge of the public benefits regarding organic farming. Essentially, it is more important to the consumer to purchase these products for the taste, freshness, convenience and health than out of concern for the environment as organic farming helps in reducing water pollution and protecting natural habitats (para. 8). In addition to the variables just mentioned, Dr. Deacue Fields also states that in determining the target market for organic produce and products, approximately 72% of consumers are classified as Generation X and Y while 69% of them are classified as Baby Boomers. In regards to income, more specifically, 35% of people considered as organic consumers earn more than $50,000 as opposed to the non-organic consumer which comprises a total of 30%. Finally, taking into account the geographic location of the common organic consumer, the majority of them are concentrated in the Western and Midwestern regions of the United States (â€Å"Marketing†, 2011). I think you will find that all of these elements combined will be of great help in  targeting our potential market for organic products. The Value Proposition Now, I would like to discuss the benefits that our organic-based business will offer to our target customers. First, as far as the functional benefits are concerned, one of the key factors is that organic produce offers the consumer a healthier option when it comes to one’s eating habits. In regards to chemicals, organic produce refrains from using any kind of synthetic pesticides, fertilizers, fungicides, herbicides or synthetic preservatives and additives. As such, the amounts of hazardous residues within organic foods are basically restricted to the lowest amount (â€Å"Organic†, n.d.). In terms of emotional benefits, our organic business can provide the good feeling that customers will have knowing they are choosing a much healthier alternative when consuming our foods. Studies and research that included a series of scientific experiments have shown that many organic foods such as dairy, fruits and vegetables contain a higher level of antioxidants, approximately up to 40% more than non-organic foods. These antioxidants help greatly in minimizing the rates of natural chemical oxidation of body cells therefore supporting healthier organs. Further studies have also confirmed that these antioxidants are very effective regarding heart-promotion (â€Å"Organic†, n.d.). All of these factors combined will contribute to the emotional feeling that our customers will have about themselves and the choices that they are making. Finally, I would like to address the self-expressive benefits of what our business can provide. These benefits can come about as a result of the image that our consumers display of themselves to others including friends, family, co-workers and acquaintances. The good feeling that our consumers already have regarding their health choices and purchasing our products can be reflected upon these other individuals. This will potentially allow us to draw in more customers as they are introduced to our business and the healthier and tastier products that we provide. Conclusion In summary, I think you will find the potential of an organic business in  the vein of Daylesford to be very beneficial to our company. With the increase that has occurred in the number of individuals opting for a healthier lifestyle within recent years, now is the perfect opportunity for our company to take part in this venture. As we have seen, the market for this type of business is large and growing and with our unique skills and techniques, we can provide a service that is equally as successful here in the United States. References Bellows, A. C., Diamond, A., Hallman, W. K., Onyango, B. (2008). Understanding consumer interest in organics: Production values vs. purchasing behavior. Journal of Agricultural Food Industrial Organization, 6(1), 1-31. Retrieved from http://eds.b.ebscohost.com.proxy.devry.edu/eds/pdfviewer/pdfviewer?sid=af0e28a8-a1aa-4bea-b2d5-41190f879738%40sessionmgr112vid=15hid=120 Brophy, G. (2004, Mar 27). Down on the farm shop: Country living: Gwenda brophy visits two very different variations on a rural staple and finds common ground. Financial Times. Retrieved from http://search.proquest.com/docview/249488024?accountid=44759 Fields, D. (2011). Marketing organic products. [Data file]. Retrieved from http://www.tuskegee.edu/sites/www/Uploads/files/About%20US/TUCEP/Organic%20Farming%20Training/Marketing%20of%20Organic%20farming.pdf Organic food and benefits. (n.d.). [Data file]. Retrieved from http://www.english.umd.edu/sites/default/files/interpolations/pdf/dong.pdf

Independent Audit Risks: Cases

Independent Audit Risks: Cases Lisa Ferguson Case 1.8 1. Misstated development costs and revenue measurement are both inherent risks when auditing live theatrical companies. To detect the first, auditors should design testing procedures to evaluate whether deferred development costs are reasonable to the production. This would involve obtaining itemized lists of costs and comparing them to similar expenditures industry-wide. To test for proper revenue measurement, the auditor would have to compare ticket sales with actual head counts. This could involve looking at recent ticket sales and observing the actual attendance of a show. Likewise, if it is a production transferring from out-of-town tryouts to Broadway, compare those out-of-town ticket sales to Broadway sales. If one is consistently different, there may be cause for further investigation. 2. A CFO owes their first loyalty to the company for which they work. They are usually responsible for the internal controls of the accounting and financial departments, planning overall tax strategies and consulting on financial matters. They manage the money. An audit partners first loyalty is to their firm. They bring in new business and ensure that their auditors fulfill their duties while also upholding legal and ethical standards. Both roles are very important. I think an audit partner is more important on a societal level, as auditors are meant to aid in the detection of misstatements, some of which could lead to widespread financial consequences. A CFO has the more stressful job, though. They are essentially serving two masters. They must maintain the legal and ethical standards of their profession (many are accountants), while also generating financials that satisfythe CEO and Board of Directors. That could mean facing pressure to falsify accounts to lead to better numbers. I have little interest in auditing so would rather be a CFO. 3. Independent audits are required by law, hence the necessary part. However, to do his job, an auditor must dig through a companys financials, possibly bringing to light number fudging. An auditor can frame what they are doing as a service. The auditor is finding potential misstatements before the financials are filed with the government. If mistakes have occurred, and auditor gives the company a chance to fix them before potentially incurring disciplinary action from the government. 4. A secondary accounting firm has a responsibility to test the assumptions at the center of the dispute and issue and un-biased opinion about how the dispute should be resolved. 5. I do not think the $12.5 million should have been declared in total. If the verbal contract fulfilled the requirements of a legal contract, then an amount associated with the existing theatre could be recorded as revenue. However, the amount associated with the theatre that had not yet been built should have been recorded as unearned revenue since it was, in fact, not yet earned. If the verbal contract did not meet the requirements for a contract, then nothing should have been recorded. This is about the concepts of matching and what constitutes a binding contract. 6. Messina was the engagement partner on the last two Livent audits. When she discovered the fraud, she likely felt that she should have caught it when engaged in auditing the company. Having not done so, and then gone to work for the company, she felt guilty. While I can sympathize with the pressure to go along with fraud like that, I would use whatever the appropriate reporting procedures were to report the fraud. No job is worth that level of dishonesty. I would rather earn $24,000 a year honestly, than $250,000 facing the pressure and internal disgust of lying. 7. The standards that govern due diligence is AS 1015. AS 1015.05 states that (a)n auditor should possess the degree of skill commonly possessed by other auditors and should exercise it with reasonable care and diligence (that is, with due professional care). Case 2.2 1. Accuracy and occurrence are both relevant. Arthur Andersen could have asked to see the un-booked cost charges and compared them with previous periods to ascertain their accuracy as regards the new revenue recognition technique. For occurrence, they could have verified that contracts actually existed between Paragon and all the jobs they were recognizing revenue for. 2. I believe the SEC meant that Sullivan failed to do his due diligence. An auditor should not simply accept a management assertion. He should perform procedures that test that assertion. Sullivan did not perform with a level of competence expected by an auditor. Considering that Sullivan was the engagement partner, the ultimate responsibility does rest on him to ensure the audit is performed correctly. 3. A high-risk engagement requires thorough procedures and testing to minimize the audit risk. Because the auditor has assessed that the engagement carries a substantial risk of misstatement, he must be more exacting with procedures than on a normal audit. Every assertion should be questioned and professional skepticism should be in full force. 4. A good knowledge of the industry a company is in is necessary for an auditor. It falls under taking due care in performing the audit. If the auditor has another source of information, personal experience for instance, then it is not a requirement that she read the AICPA guides. However, if those guides will aid her in being thorough, then she should take advantage of a good resource. The guides carry no force of law or regulation and therefore do not supersede PCAOB standards. 5. It is a change in accounting principle as it is a change in how revenue is recognized. Such a change must be retroactively applied to previous financial statements. A change in accounting estimate must be fully disclosed, but is not required to be retroactively applied. Case 7.7 1. An engagement letter should include the following: The scope of the audit including the period being audited The auditors responsibility, including the standards they will follow Managements responsibility A fee structure If signed by the firm and the company, an engagement letter is a legally binding contract. 2. KPMG may have decided to reduce hours and put less experience personnel on the audit because the company being audited was small and it trafficked in material goods, which would be easier to verify than a more esoteric business. Both of these are valid reasons for reducing hours and putting some less experienced personnel on the audit, though they should have been under the supervision of an experienced auditor. 3. A reduction in hours can adversely affect the quality of an audit if that reduction is unreasonable. It is entirely possible to budget too many hours for an audit, in which case reducing the budget down to a realistic number is fine. However, if the reduction creates too much pressure on auditors, it may encourage them to cut corners to meet the budget, which would adversely affect the audit quality. If less experienced personnel are used with proper supervision, the quality is not reduced. Less experienced auditors need experience to become more experienced, after all. However, if those auditors are turned lose on an audit with the necessary experience or oversight, the quality is affected. 4. I agree with the courts decision. As long as the firm is not misleading the client or overcharging them, the firm should be allowed to use professional judgement. The firm is experienced with audits and will likely have a clearer picture of the time and personnel requirements to properly perform.

Ted Bundy Essay examples -- essays research papers

Ted Bundy 2 Ted Bundy: A Personality Comparison With The Theories Of Rollo May and Albert Bandura The objective of this case study is to examine the personality of one of the most notorious serial killers in modern history, Ted Bundy. Ted Bundy was alleged to have humiliated, tortured and murdered at least 50 women. Possibility more, but the true number will never be known. Because Ted Bundy kept the true number of his victims to himself and refused to inform authorities of the exact number of his horrific deeds, before he was executed on January 24, 1989 (Wikipedia, n.d.). Ted Bundy was once a Boy Scout and those who knew him in the labor force said that he had a promising career in politics, because Ted Bundy appeared to be an example of a good, upstanding citizen (L. Corpus, 1989). Still others, who knew Ted Bundy, described him as handsome and his nature as confident, friendly, educated and charming. This was the personality that Ted Bundy chose to exhibit in public to his girlfriend, friends and peers, which was quite different type of personality then the lurking monster that he hid internally from them, but displayed to his victims. Various articles and biographies about Ted Bundy’s life were collected on numerous websites in order to conduct a personality theory comparison. This research will try to analyze as well as make an effort to come to some sort of understanding or explanation of what could have caused or effected Ted Bundy’s personality in such a way that he felt the compulsion and need to kill without regards to human life (R. Bell, n.d., S. L. Scott, 2005,). This report will attempt to explore Ted Bundy life history. A comparison of personality theories from two well know psychologist, Rollo May who is Ted Bundy 3 best known existential psychologist and Albert Bandura a behaviorist who is often consider one of the fathers of the cognitive movement; will be used for better comprehension of the development of Ted Bundy’s personality (C.G. Boeree, n.d., B. Engler, 1999). Ted Bundy’s Biography Ted Bundy was born November 24, 1946 as Theodore Robert Cowell to an unwed mother. Ted would never know who his biological father was. For four years Ted was raised by his grandparents who treated him as their son. Due to societies prejudice, Ted Bundy was lead to believe that his birth mother was his older sister. It was a bit confusing, when fou... ...hy are there people Ted Bundy 11 like Ted Bundy?† â€Å"Was his personality constructed by his environment, cognitive skills, or his genetics?† â€Å"Or was he born without a consciousTed Bundy 12 References Bell, Rachael. (2004). Ted Bundy. Court TV’s Crime Library. Criminal minds and methods. Retrieved May 23,2005, from http://www.crimelibrary.com/serial_killers/notoerious/bundy/6.html. Boeree, George C. Welcome To My Homepage. Albert Bandura. Retrieved June 11, 2005, from http://www.ship.edu/~cgboeree/bandura.html. Boeree, George C. Welcome To My Homepage. Rollo May. Retrieved June 11, 2005, from http://www.ship.edu/~cgboeree/may.html. Corpus, Leilani. (March, 1989). What We Need To Learn From Ted Bundy. Retrieved J June 7, 2005, from http://www.forerunner.com/forerunner/X0332_Ted_Bundy.html. Engler, Barbara. (1999). Personality theories An Introduction. Boston, MA: Houghton Mifflin Company. Scott, Shirley, Lynn. (2005). Court TV’s Crime Library. Criminal minds and methods. Retrieved May 23,2005, from http://www.crimelibrary.com/serial_killers/notoerious/tick/evils_12html?sect=l9. Wikipedia. Ted Bundy. Biography MS. Retrieved June 7, 2005, from http://ted-bundy.biography.ms/

Civil Disobedience in Famous Literature Essay -- Plato Socrates Philos

Civil Disobedience in Famous Literature A society or a people cannot let a government lead them blindly. With misrepresentation comes a whole new form of unjustness. The strong are the ones who do not give into demands placed upon them if they do not agree; those who refuse to conform to society; those who stick to their beliefs, no matter the cost. In many cases, those people are the ones who practice civil disobedience. Martin Luther King, Henry Thoreau, Socrates†¦ All advocated that they should not be denied their freedom, and all were considered disobedient. The government rules itself not by appealing to man’s â€Å"sense, intellectual or moral, but only through his body, his senses. It is not armed with superior wit or honesty, but with superior physical strength.† (Thoreau) At a certain point, government does nothing but put fear upon its subjects, so that they would rather obey the law than risk the consequence of not. Such an example in seen in Sophocle’s renowned play, Antigone. In the story, Ismene portrays the role of a submissive sister, who’s obedience to law blinds he...

Racism in Shakespeares Othello Essay -- GCSE English Literature Cours

Racism in Othello      Ã‚  Ã‚  Ã‚   Samuel Taylor Coleridge's Literary Remains is just one of the essays that presents an attack on Shakespeare for his lack of realism in the 'monstrous' depiction of a marriage between a 'beautiful Venetian girl,' and a 'veritable negro,' in Othello. He sees Shakespeare's transformation of a 'barbarous negro' into a respected soldier and nobleman of stature as 'ignorant', since at the time, 'negroes were not known except as slaves.' (Appendix) The extract seems to raise two questions - how central is the taboo of miscegeny to the play, and to what extent is Othello's reputation able to counter this prejudice?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is certainly not hard to conclude that Othello is probably Shakespeare's most controversial play. There is a clear theme of racism throughout, one which was firmly embedded in the Venetian society which rejects the marriage of Othello and Desdemona as erring, 'against all rules of nature,' [1.3.102] Nothing separates Othello from, 'the wealthy curled darlings of our nation,' [1.2.68] except skin-color - he matches or even exceeds them in reputation. At the start of the play, he appears confident that, OTHELLO: My parts, my title, and my perfect soul Shall manifest me rightly. Othello 1.2.31-2 when he is called in front of the court on charges of witchcraft, yet the malevolent Iago is able to call on Othello's deep-rooted insecurities about his race in order to play Othello and Desdemona against one another until their marriage fails. Essentially, Iago is a representative of the white race, a pre-Nazi figure who tries to inform the public of the impurity of Othello and Desdemona's marriage. He demonstrates how this miscegenation is threatening to the existing socia... ... that nothing could be made too marked for the senses of his audience, had practically sanctioned it, -- would this prove aught concerning his own intention as a poet for all ages? Can we imagine him so utterly ignorant as to make a barbarous negro plead royal birth, --at a time, too, when negroes were not known except as slaves? -- As for Iago's language to Brabantio, it implies merely that Othello was a Moor, that is, black .... No doubt Desdemona saw Othello's visage in his mind; yet, as we are constituted, and most surely as an English audience was disposed in the beginning of the seventeenth century, it would be something monstrous to conceive this beautiful Venetian girl falling in love with a veritable negro. It would argue a disproportionateness, a want of balance, in Desdemona, which Shakespeare does not appear to have in the least contemplated.'      

Europe in World History Essay

Early Modern Europe is the term used to refer to a part of the history of Europe which began in 1648 following the last days of the Treaty of Westphalia and Thirty Years War. The war started due to some religious reasons. On the other hand, during the course of war, the battle focused on a political struggle between the states surrounding the Holy Roman Empire (Eusanz Organization, 2002). What was involved initially was the Austrian Habsburgs because of religious reasons supporting the Catholic side. On the other hand, there was an intervention on the part of Sweden on the Protestant side. France, then, which was a Catholic monarchy, went against Austria for political reasons. However, in the Treaty of Westphalia, the priorities of the powers were not religious but purely political in nature. France or Austria were not able to put up with each other, so these two nations decided to keep a historically fragmented division of the HRE in a number of weak and small states (Eusanz Organization, 2002). The only way to create peace between these powers was a balance of power. All three powerful states in Europe have origins in the feudal system. Feudal aristocracies exercised political power. Modernization and the progressions involved with it gave birth to a class of merchants and craftsmen which became a part of the middle class. The members of the middle class became active in trade which led to surplus increase. The role that the middle class played was in each of the state. They were scattered along the areas of Amsterdam, London and Paris which were bases of economic growth. Of the three locations, Paris had experienced the least degree of modernization, and Amsterdam the most. By the 17th century, Amsterdam had replaced Antwerp as the leading commercial city of Europe, reflecting the leading role that the Dutch had taken in commerce, shipbuilding, fishing and overseas exploration. London, the major seaport serving England’s commerce, was also prominent because of extensive trading contacts with the Lowlands dating back to medieval times, whereas Paris had become significant primarily as the political center of France rather than for commercial reasons. All these explain how the history of Europe alone has changed the history of the world as a whole (Eusanz Organization, 2002). Europe’s role in world history has always been an issue to scholars and especially to historians who always claim to put Europe it a place where it should rightfully be. Another even in the history of Europe was its landmass. The landmass of Europe alone already has a major role in world history. The Afro-Eurasian landmass, coming from South East Asia to North Africa covered various civilizations for 5,000 years which were all home to either pastoral nomadism or agrarian empires. China, India, Kushan Empire, Parthian Empire and the Roman Empire all dominated Eurasia. There were a lot of re-configurations which led to the Roman Empire adapting Christianity, the expansion of Islam, collapse of Persia and China being conquered by the Tang Dynasty. The role of Europe in these developments was that it stood as a frontier society. Christianized and Romanized barbarians constituted Europe during these times. Europe was even quarantined due to the fact that it did not succumb to the major trends of Buddhism’s intellectual advances and Islamic civilization (except for Spain). Along with the transformation of the other neighboring nations came Europe being a new creation itself. When Charlemagne was crowned, it was the sign of European civilization, which mirrored the sign of Islamic civilization when Muhammed finally preached Islam. The history of Europe clearly shows that it constantly expanded all throughout the years. Expansion definitely succeeded when the North East and Spain was conquered. Byzantium Empire was destroyed and Ottoman invasion began. Europe was also successful at developing its culture without the influence of other external factors because it was able to get away with Mongol’s worst excesses. Europe, unlike other countries, was not a successful and rich civilization during these years when it comes to achievements. Then again, Europe was able to expand when Little Ice Age and the Black Death ended. In terms of market and trade, Europe got some resources from India and China. European countries wanted to get into Eurasia’s trading network. It can not be denied the Europe had a small population during those times. Then again, its power was still very enormous. It has a big impact on world history, let its cultural patterns alone when it comes to politics. Secular politics was very well understood by Europe. European civilization deviated from the norms established by Eurasia. These are just among the many proofs that Europe played an important role in world history just by standing on its own and not allowing itself to be influenced by other nations. These factors made Europe a significant head start over other nations in the world. In fact, a lot of societies in the world today have derived its systems, be it economic or political, from the civilization of Europe. These societies were quickly able to approach the time when the investment’s marginal returns justified the expenditure that was continuously expanding. It can not be denied that the complexity level in Europe was high and was once proved to be unsustainable, but this didn’t keep Europe from achieving all the things it has achieved. The history of Europe was not always smooth. At time, it was not topsy-turvy and people suffered a lot, too. Then again, such case is not unique to Europe. Other civilizations in the world had been through the same dilemma, and others, even worse, especially the major ones. However, the situations and the history of European civilization alone make it a unique country from all the others. Its history made its achievements different from the others. There had been wars, and it doesn’t matter who won or lost. After all, the people who say negative things about European civilization are the same people who are claiming the rich heritage Europe has to offer.

Exploring the Universality and Diversity of Human Language Essay

Chomsky (1975), a noted linguist, believes that we are â€Å"specifically designed† to learn language. As Biehler (1976) puts it, there are â€Å"striking uniformities† in languages of other cultures that follow grammatical patterns (universal grammar). Even Farrel (1978) agrees that there is â€Å"an underlying design original to all languages. † For all of them, language is simply a part of our genetic endowment, or as the evolutionist Haugen (1973) would say it, we have the â€Å"gift of language,† or the â€Å"universal gift of tongues. † Chomsky and other linguists believe that there are system of principles, conditions, and rules that are elements of all human languages. Human languages contain structure, which means they are composed of several words grouped basically by function (verbs, nouns, etc. ) and this is referred to in linguistic literatures as innate universal grammar. â€Å"The human brain is equipped with a learning algorithm, which enables us to learn certain languages. This algorithm can learn each of the existing 6,000 human languages and presumably many more, but it is impossible that algorithm could learn every computable language† (Nowak, Komarova and Niyogi, p. 615). What are the implications of all these? Regardless of cultural background, whatever language we know or use now, we are all innately predisposed to comprehend design in languages and we can easily grasp and work around grammatical rules, however complex or elaborate they are. Although of course, young children are at an advantage in using this gift, as timing in acquiring a language is important as well. Nonetheless, as a general statement, regardless of cultural or ethnic background, man’s remarkable ability to communicate through language, in itself, is already a good proof of the universality of language as a human faculty. As mentioned in the Atlas of Languages (1996), there is no known society or community in the world that is language-less. From the evolutionists’ point of view, language is essentially a human trait and this is a powerful evidence on the universality of language. While animals of the same kind have their own way of communicating, only humans had â€Å"the power of recursion to create an open-ended and limitless system of communication† Hauser, Chomsky and Fitch, 2002, p. 1578). Why and how humans acquired the faculty of language and managed to â€Å"spread from human to human and from culture to culture,† (Knezek, 1997) are often the usual subjects of discussion of scholars. Evolutionists would agree that â€Å"the faculty meditating human communication appears remarkably different from that of other living creatures†¦. that the human faculty of language appears to be organized like the genetic code with respect to its scope of expression. † Animals have been â€Å"designed on the basis of highly conserved developmental systems that read an almost universal language coded in DNA base pairs,† however, â€Å"they lack a common universal code of communication† (Hauser, Chomsky and Fitch, 2002, p. 1569). Diversity of Languages If there are over six thousand (6,ooo) documented human languages in the world while evidences, as earlier discussed, all point to what seem to be universal similarities in mankind’s gift of language, what caused the present diversity of languages? Languages differ in so many ways, and it should be interesting to explore these differences primarily from the genetic and environmental viewpoints. In the 15 August 2002 New York Times language article, Wade mentioned the remarkable theory of Dr. Richard Klein, an archaeologist at Stanford University – â€Å"that the emergence of behaviorally modern humans about 50,000 years ago was set off by a major genetic change, most probably the acquisition of language. † Could it be then, that there is a special gene linked to the innate ability of humans to acquire language? Which genetic change (s) led to changes in the biological make-up of human brain structures that would prove to be relevant for human language? A major feat in the study of cognitive genetics is the â€Å"discovery of the first human gene specifically involved in language† through the efforts of Dr. Svante Paabo and his colleagues at the Max Planck Institute for Evolutionary Anthropology in Leipzig, Germany. The gene named FOXP2 â€Å"is known to switch on other genes during the development of the brain† (Wade, 2002) The journal Nature journal published the report of the findings (as cited in Wade, 2002): â€Å"FOXP2 gene has remained largely unaltered during the evolution of mammals, but suddenly changed in humans after the hominid line had split off from the chimpanzee line of descent. The changes in the human gene affect the structure of the protein it specifies at two sites†¦.. One of them slightly alters the protein’s shape; the other gives it a new role in the signaling circuitry of human cells. The changes indicate that the gene has been under strong evolutionary pressure in humans. Also, the human form of the gene, †¦. seems to have become universal in the human population†¦. Humans must already have possessed some rudimentary form of language before the FOXP2 gene gained its two mutations†¦Ã¢â‚¬ ¦the improved gene may have swept through the population, providing the finishing touch to the acquisition of language. †