Consolidation Case Study Example | Topics and Well Written Essays - 750 words

Consolidation - Case Study Example The preparation of the consolidated financial statements DOES NOT involve any adjustments to the financial statements of either the parent or the subsidiary companies. In this case, the parent is Batman and the subsidiary is Robin. A. This means that the investing company, Batman is willing to pay more that the total value of the stockholder's equity. There are many good reason why companies agree to pay more than the acquired company's actual net worth. some of the reasons are: A. The pre acquisition journal entry is also known as the elimination entry. The journal entry made such as investment in subsidiary is credited. The original entry where the stockholders' equity amounts are credited is now debited. The main reason for such pre -acquisition entry is to produce a correct combined financial statement where the assets, liabilities and stockholders' equity accounts are lumped together. Based on the above declaration, the dividends declared after acquisition is bigger than the dividends declared before acquisition. The main reason is that the income derived from combined financial statement shows that the is higher then the pre acquisition net income.

Marketing Essay Example | Topics and Well Written Essays - 2000 words

Marketing - Essay Example ...5 A) Customer Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.5 B) Competitor Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 C) Company Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 D) Community Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 III. Brand and Positioning Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 A) Appearance, Personality, and Reputation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 B) Future Marketing Position†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 C) Positioning Map†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...11 IV. Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 V. References List†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.13 Fig.1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..1 Fig.2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 Marketing Introduction Oman Air has grown from a short-haul regional carrier into a national airline; a global player that is committed to meeting its customer needs and expectations. Oman Air extends true Omani hospitality and is completely committed to attaining its environmental, social and governance goals by pursuing a balanced business model. Oman Air is committed to ensuring delivery of valuable economic, environmental, and social benefits (Oxford Business Group 2009, p.118). Profit Oman Air’s objective is to create and enhance the value by availing competitive returns to investors, meeting the client’s need and expec tations, generating prosperity, and contributing to overall economic development. In line with its established business principles, Oman Air seeks to compete fairly and ethically. Revenue within Oman Air grew by 35% to OMR 311.3 million (USD 808.5 million) (CAPA, 2012), as presented in the income statement presented below. The company cares about the distribution of its gross value and actively pursues cost-saving efficiencies that match new, sustainable business models. In 2011, Oman Air reported record losses of OMR 110 million (about 286 million US Dollars) occasioned by sky rocketing oil prices, industrial unrest, rapid expansion programme, and regional political turmoil. The airline is on the path towards long-term profitability and the losses suffered form part of the growth. People Oman Air values honesty, integrity, and respect, which form part, of its core values. The company is pursues to be a responsible member of the society by playing a part in the welfare of its staff and communities. The company manifests a strong commitment towards availing a stable work environment that guarantees equal opportunity for learning and personal growth where staff can enjoy a sense of purpose, teamwork, creativity and innovation, besides availing a rewarding and value enhancing experiences (O’Connel & Williams 2011, p.16). Oman Air is at the forefront in promoting responsible citizenship by creating flourishing CSR programs. Significant emphasis is laid on embracing diverse communities through the creation of rich and inclusive experiences. Planet Minimizing emissions to air, water, and land the central to Oman Air’

Environmental regulation and economic productivity Essay

Environmental regulation and economic productivity - Essay Example Although these arguments have risen among several organizations, the fact remains that yet to be defined. Most of their research shows that environmental regulation are bas most of the impacts on economic growth. Additionally, they show that tight regulations such as emission of gases could be expensive to tackle and reduce their effects to the living organisms. Most of the industries use the fuel to that is harmful to the ozone layer. Impacts of state environmental policies on average annual growth 1990-1992 Economic indicators Coefficient probability No Relationship Odds of a negative Relationship Gross rate Non-farm employment Manufacturing employment Business failure rate -.36 0.32 -0.13 0.58 -0.14 0.66 -13.59 0.22 3.2:1 1:2:1 1:2:1 1:142 The research shows that among the surviving companies in the world, the rate of pollution will depend on the production processes that are involved. The studies shows have shown that the economists know that regulations are seldom good for the e conomy unless the mutual benefits are spend on outweighing the cost of production. Hence, most of them end up spending a lot of time evaluating the cost and the significances of proposed regulations and productivity. It has also been suggested that economists that regulations could be a good business opportunity for some other innovators even though high costs are imposed on them. For instance, producer/manufacturers that are the origins of discovering good ways of doing away with the environmental pollution play a big role to maintain the prices low through profit analysis. Additionally, the economists may tend to exploited profit from the sellers because of technology. But, some business ideas can makes others to...This essay describes the basic regulations that have been set by the international body to regulate environmental pollution. The paper also analyze both positive and negative effects of environmental regulations on the production. Environmental regulations have been widely discussed in the U.S. according to the economic cost. This activism began some years back with an aim of reducing and restricting pollution and emission for a duration of time regarding that through four decades clean water and air were inadequate. Regulations imposed on the environment are said to reduce productivity. Regulation has continued to rise progressively across the world since 1970s as environmental value has implicit growing significance on both the political and civic agenda. In the United States, total Pollution abatement management overheads are about 1.5-2.5% of GDP per year. Environmental regulation and economic productivity has been analyzed as a basic tool through which the plants are generally force to reduce the emission. Although this has happened to be so much speculating, environmental regulations must be eligible of to handle many cases such as reduced production in agricultural sector. The essay has clarified the similarities between environment and production activities whereby in most cases the plants are being accused as the biggest and the core causes of environmental pollution through emission of gases. The gases are considered to cause hazardous effects to the ozone layer.

American History between 1820-1920 Research Paper

American History between 1820-1920 - Research Paper Example The paper shall analyze aspects related to art and culture, business and economy, books and literature and immigration and migration (Barney). 1820-1830: This decade holds immense significance because it marked the start of a new era in politics. It was the decade of growth as a country and progress in politics. The decade saw the formation of the democratic and the national republican parties. Furthermore, it was also famous for being the time when the first woman was nominated for the presidency. There was progress in fields of art, literature, and the economy during this period as well. Economic and Business Activities: The federal land law was passed in 1820, which led to expansion into new territories as settlers could now purchase 80 acres of land for $1.25/acre. Enormous advancements in trade routes including rail lines and river routes helped the expansion of trade and commerce between new territories and established communities. The decade also saw the growth of gateway citi es such as Cincinnati, New Orleans, and Chicago providing urban markets that tied the new territories to the Atlantic states. Art and Architecture: The 1820s saw the starting of the revival of the American Greek style and federal style of art. The statue of George Washington was sculptured by an Italian named Antonio Canova. The widespread demand for portraiture helped sustain American art. The wealthy valued portraits and spent sums of money on them. Some of the beneficiaries of this spending spree included Gilbert Stuart and Thomas Sully (Barney). Books and Literature: Irving and Cooper were the most revered literary individuals of the decade. The readers grew in pride during the decade, which was a major reason why Cooper’s literature became popular. A good illustration of the love affair for that form of literature is the novel American Hero which sets America as an individual country, culturally different from England. The romantic treatment of Indians was another famous and loved literary theme of the decade (Jones). Immigration and Migration: The province of Tejas in Mexico saw the formation of the first Anglo American settlement in the aftermath of the panic of 1819. The federal government began the practice of collecting statistics of immigration by 1820 and estimates suggest that 151,000 new residents entered the United States during this decade. The majority of these residents hailed from the British Isles followed by individuals from Germany. The surge in foreign born residents had an impact on American politics. The democrats, who were considered to be friendly towards immigrants, gained an upper hand with the same (Jones). 1830-1840: This decade saw the passing of laws that granted married women the right to own property. Books of immense prominence and legacy were printed, included Book of Mormon and Nature. Texas gained independence from Mexico and several other events occurred that made this decade one of immense importance in Americaâ €™s History (Rozek). Arts and Architecture: The Hudson River artists continued to grow. These artists included Thomas Cole, George Innes and Thomas Doughty. The fancy chairs also emerged as 8200 American makers created fancy chairs in Robert Adam, Sheraton, Directoire and Empire styles. The decade also saw the inception of the idea of the Grace Church by James Renwick (Athearn). Economy and Business: The steamboats were introduced during the decade as goods travelling to the west of St. Louis were

Paul Laurence Dunbar's novel The Sport of the Gods Essay

Paul Laurence Dunbar's novel The Sport of the Gods - Essay Example Yet as Fannie fears, " there could not be so many people without a deal of wickedness." (49). This paper will analyze each family member's slow degradation, by means provided by the city, evils which are commonplace to metro regions, but natives grow defense against while newcomers quickly become ensnared. Joe proves to be the most easily susceptible to the new found charms of the city. In his hometown, before the scandal, his position as a barber to white men had caused him to become haughty in demeanor. Humbled first in his hometown, the exposure to metropolitan ways again continue his consternation. He is envious of the well dressed young men of leisure he sees everywhere, and uses Mr. Thomas to gain access to them but only after Joe has become employed and has money to spend. Joe soon finds himself with the mistaken illusion of satisfaction: he has friends (for whom he buys much alcohol) and has become involved with a starlet, Ms. Hattie Sterling (who likewise drinks heavily). Through the attainment of these dreams, Joe achieves a level of social acceptance and a semi-long term relationship. He also becomes an alcoholic, which causes him to lavish all of his funds on acquaintances and none on his family, simultaneously going to work less and less. When he confesses to Sadness his father's (wrongful) imprisonment, Sadness rattles off various people's histories. Sadness is trying to help Joe by first revealing how much worse off others have it, but also trying to insinuate that Joe needs to depend less on others. When Joe claims that Sadness' words have helped, Sadness angrily declares "You lie. I haven't; I was only fool enough to try." (85) Joe instead takes the advice to be an invitation to a society of leisurely leeches. His drinking becomes so pronounced that Hattie break up with him several times over it. Ultimately, drink and desperation result in Joe murdering Hattie and receiving a life sentence in prison. Thus, Joe's initial fleeing of the stigma attached to his father's supposed crimes have caused him to emulate a self-defeating strata of society; in distancing himself from his father's alleged crime, Joe has unfortunately perpetuated a stereotype of a violent Southern Negro. Mr. Thomas first interest had been to win over Kitty's affections; it was only failing this that he befriended Joe in order to get closer to Kitty. In a way, Mr. Thomas does aid Kitty, but through a circuitous route. Kitty in general adheres to the moral guidelines she has followed all of her life. Her only weakness with metropolitan life is the theatre, which Hattie is able to provide access to through a Chorus Line contact. Kitty quickly gives up singing her traditional songs in favor of what are referred to as 'coon songs'. Her voice insures her quick rise from chorus to headlining, yet she develops a necessary callousness to go with it. As Joe's fortunes declined and hers rose, Joe frequently came to 'touch' Kitty for cash which eventually resulted in them no longer being on speaking terms. When Joe was arrested and convicted, Kitty "felt the shame of it keenly, and some of the grief." (123)This stemmed in part from earnest regret and in part of the de ja v experience from her f ather's incarceration: people couldn't help but connect her name to her brother's. Fearing an assumption

Global Network Strategies (Geography of Transport Systems) Essay

Global Network Strategies (Geography of Transport Systems) - Essay Example However, this does not mean that regional and national centers will cease to exist. Some products still require a three-tier distributing that consists of regional, national as well as international centers. Network structure is adapted in order to meet the requirements of IFT demand. This can adapt numerous forms operating at various scales. There are various strategies employed in distribution networks. The choice of one strategy over the other mainly depends on the nature of the cargo and the environment it is operated from. They include point to point distribution, corridor structures of distribution, hub and spoke networks, fixed routing networks and Flexible Routing networks. This is usually used when there is need for satisfaction of specialized and specific one time orders. This often leads to the creation of empty return problems and less than full load. This structure requires minimal logistics but the efficiency is compromised. A good example of point to point network is the point to point transportation system. This system transports containers from one location to a second address. It consists of a transport channel, propeller, operator, numerous containers and an operative communication. The controller is configured to receive instructions for transport between the locations. The controller instructs the operator, who then communicates with the propeller. The propeller moves the cargo to move from the first location to the second. It is important to have a way to between two addresses by use of a channel type system with containers moving rapidly and directly between start points and finish points. It is also important to have a way of monitoring the movement of the cargo in the system and rerouting cargo should there be any delays arise in any section of the system as well as any other complications. Moreover, it is vital to have a system which can allow various container sizes. This is what point to point distribution network offers. The size of the containers can be selected. This helps in meeting traffic and cargo constraints. A system to transport cargo within various containers from the first address to the second consists of various tracks between these addresses to engage and support plurality of the containers. The invention of point to point transportation enabled cargo transportation by the use of containers. Corridor structures of distribution These usually help in linking services, like land bridge that connect container trains to seaboards, with high density agglomerations. Loading and unloading of traffic along the corridors can be done at local and regional distribution centers that act as sub hubs in the distribution system. This is especially applicable in large transport and logistics companies (Rodrigue et al, 2006). Hub and spoke networks These have come with high throughput distribution centers and the emergence of air freight distribution. These are in great favor of parcel services. This structure is only possible if the hub is capable of handling big amounts of consignments where time is important. It requires logistics that are extensive since efficiency comes from the terminal of the hub. A main distribution cente

How Should I Judge the Goodness of My Actions Essay

How Should I Judge the Goodness of My Actions - Essay Example Mills contends that individuals who have experienced the two pleasures have a higher preference to how they exist, using higher faculties. He implies that people with more awareness to the world need more for them to be happy. Those who are knowledgeable, while subject to ignorance in enjoying base pleasures, maintain withstanding lower grades of pleasure. Finally, as people, we act in specific ways in order to meet out desires and the decisions made are governed, somewhat, by sanctions. Two types of sanctions exist, i.e. internal and external. External sanctions are outside of the person and are inclusive of such means as the influence from other people; for example, the approval, and disapproval of other people to our actions (Kahn, 2010). It can also be from ideas like the fear of God and punishment from God for acting contrary to his word. Internal sanctions, on the other hand, are equivalent to one’s conscience. These are the inner thoughts resonating in one’s mind with regards to actions or ideas. Internal sanctions have a greater influence since the mind has a consistent presence in one’s lifetime. ... Those who help others in order to be happy do so out of an effort to get personal benefits and not for duty alone. Therefore, firstly, motivation for this type of good will needs to be duty bound and not for the manner in which it makes one feel when showing generosity. Duty’s second characteristic contends that true duty must not be performed with calculated effect (Munzel, 2012). This means that if an individual decides to donate boreholes to a community in Africa he would not desire to get a tax deduction for it. Duty also requires one to act out of respect for morality, where humanity should behave according to duty and its properties, rather than for the self-serving outcome or motivation. Action, therefore, is only taken to be good if its reasoning does not contradict itself and makes sense. Kant is emphatic of this when he discusses lying, questioning whether he would be contented if his lying maxim were a universal law to him and to others (Munzel, 2012). On examining the idea, universal application of lying, would fail with all people practicing and expecting lies. Therefore, reasons governing actions can also be referred to as imperatives. He separates exteriorly motivated duties and pure duty by referring to them as hypothetical and categorical imperatives respectively. Categorical imperatives are concerned with the principle an action follows, unlike hypothetical imperatives. The debate between the two is whether an individual’s sense of duty is compromised by consequential appeal, i.e. where murdering an individual is to the benefit of other many people, is the killing justified? Kant would hold that killing is not permissible in any situation even where the person is a dictator who oppresses and kill