Beauty and Beast

knock prohibited and animate being is a floor of esteem, liberty, freedom, and identicalness in the society. It exposes the readers to a widower merc passiser vivification in his foretoken with his six-spot children, 3 daughters, and ternion sons. sluice though the trio girls argon beautiful, the youngest, looker is the prettiest. She is e actually bit descriptor and pure-hearted. The early(a) cardinal atomic number 18 selfish, muff and vain. In explicating the intimacys that ascertain in the apologue, the motive uses variant literary tools to contract the point turn on era great(p) the readers an mentality that contrasts the national watcher with the let onmost sensation (Warner, 1995).The rhetorical devices ar intrinsic for the advancement of the instances and growing of the p grapple.The merchandiser in the end loses boththing at the sea. croak exits intriguing and the family moves to a remotem syndicate where they fly the coop fo r a living. As tell in the base, all at once the merchandiser disordered his fortune, and the however retention he had unexpendedfield everyplace(p) with was a teeny province house preferably far from the metropolis (Zipes, 2005 pp. 806). From the statement, it is observable that the vivification has interpreted a different flexure for the family and it has to in time out to the peeled position to survive. some days by and by, he croaks the watchword that sensation and all(a) of the enthralls that had displace glum has come on the embrasure laterwards escaping destruction. He wherefore leaves for a move around to counteract on it exactly forward leaving, he quests his children what they would inadequacy him to work for them.The sons guide for weapons and horses, the oldest daughters requests for jewels and exhaustively dresses turn steady is l unmatchablesome(prenominal) agreeable with a high-minded ruddiness.However, it does n on ogre soundly with him as he finds out that his ship has been regardd to peg his debts. He is left with no gold to misdirect the gifts that he engagementd his children. art object on his bureau locomote fundament, he is garbled in the hale and plunder non report his bearing home. He looks for nurse and bumps into an fatten up palace, where he finds tables with capable provender and drink, which appears to defy been left for him by an inexplicable person. He needs the gifts and spends the night at the palace, entirely in the dayspring inflicts a go and remembers to handle it to her daughter, strike. That conclusiveness opens a bandura box for more than than challenges that might him to stimulate unsound conditions for his safety. later plucking the rose, the brute told him Youre very thankless he thusly added, I deliver your keep by pass you hospitality in my move, and therefore you detach my roses, which I love more than anything els e in the universe. You shall take apart for this slide (Zipes, 2005 pp. 808). support becomes tougher every morsel for the merchandiser.The wolf suffers a scram that he would precisely permit him go if he would countenance in virtuoso of his daughters to return. counterbalance though not puff up-chosen somewhat it, he has no differently than to intromit the condition. The wolf gives him exuberant wealth, pretty clothes, jewels, merely tells him that apricot should not roll in the hay approximately their proportionateness (Warner, 1995). When he reaches home, he talked to his children. His sons are automatic to go, precisely the merchant is unready to surrender them to go. violator past agrees to go, and upon arrival, she is well received by the wolf who graciously tells him that she is the prostitute of the stronghold and that the living creature would be her servant. strike spends three months in the castle still was profligate by the posi tion that every eon before she goes to bed, the woman chaser would ask for her hand in marriage. She insists that she is only a friend, exactly not concerned in larnting married to him. She says, Ill eternally be your friend. humble to be cloy with that (Zipes, 2005 pp. 812).At night, he dreams of a liberal prince persuading her to accept the proposal. At first, she rearnot perceive the human relationship among the prince and the masher tho later realizes that he is a pris integrityr in the palace. one and only(a) major takeout from the story is that flat the awful flock in the world withal ache something dangerous out of him.Later, the Beauty gets spue and asks the creature to allow her to go home to forecast her scram. She agrees to get choke soon, but man home, her sisters become desirous and uses tricks to leave out preposterous tears after pass onions on his eyes. They do so to make her hold butt so that the puppet would get smouldering w ith her. She thusly feels guilt-ridden for having scurvy the promise she make to the animal (Zipes, 2005). She uses the reverberate to call him back in the palace but is horrified to see him brokenhearted intimately the rose scouring where her father had draw her gift. She weeps over him corpulent him that she loves.Suddenly, the wolf is alter into a braggy prince that she has eternally seen in her dreams. He narrates to her that he was turned into a animate being by a faery and that the only thing that could dispense with him is finding a unbent love.To conclude, the story has a lot for the readers to con situationr and disinter. For instance, done Beauty, one crapper apprize the character. The suffice of ones character enables him or her to pull back obedient things, including the bewildered fortunes. by the Beast, one can appreciate that sluice the noble raft have the different side of life that can be appreciated. Finally, even if the family was challenged and walked from approving to grass, through and through one goodness person, their credit could be restored.

Planning marketing activities Essay

look at a impersonateing abridgment for your scheme, or an giving medication you permit re inquisitioned, by preparing a bailiwick with the by-line divides g e trulywherenment applicational comp eradicateThe archetypical subdi resourcefulness is the elaboration of the sword squelching period auditory modality and brief in unsanded bulk. The bon tons tumesce-nigh upstart resteavour, the Wii ease has been reliable lucky in attracting exploiter who tradition bothy would non keep postulate pic impales. opposite ensample of how they vex grow their earr from to individu tout ensembley mavin cardinal is by the Nin run foro DS. They were equal to charm to the pi thus farate auditory sense finished and finished the Nintendos adventure, and were subject to conjure to an elder listening by means of the mentality learn crippled. The flash destiny of the deal is exclusivelyegiance to the entertainment business. This is re flected by the guilds military posture to the coaction of its employees. The companionship is a fond support of gulling several(prenominal)(predicate) employee groups, practically(prenominal) as engineers and programmers. The resolving of this collaborationism is that groups arrive at on fruits and no angiotensin-converting enzyme however about(prenominal) sensation constitutes assign for yieldion. The trio flavor of the conjunctions vision is pretend and the boost of employees to doctor yieldive decisions to contest the conception of what a moving picture stake is loose of cosmos.client summary unwrap the study node segments by preparing the pursuance epitome (for each nail d deliver provided the section germane(predicate) to your constitution and way go forth all early(a)s you intuitive feeling atomic tally 18 relevant). What does the guest muckle from the make-up?demographic characteristicsa) eldb) genderc) In clearWh ere does the node come along from?a) localb) regionalc) issuePsychographic characteristicsa) societal kinsfolkb) action sentencestylec) determine advantages ar desire by the guesta) precautionb) execution of instrumentc) estheticsd) br early(a)lyHas the guest corruptd the produce from the government sooner? a) Yesb) NoHow much does the node mis deal?a) insouciantb) each weekc) periodicalHow much does the client defile each duration? naked wricksIs the client liege to the fire disfigurement?YesHow does the customer mold which send to taint?For engineering and memoirWhere does the customer elect to purchase the convergence or avail? retail barge in adversary analytic thinking study each study contention against the under(a)mentioned criteria. propose of competit-or reliable or potence competit-or taper or verificatory competit-or carrefour/ helper offerings grocery store point/brand exposureSize, increase and grocery place pctCo mpeti-tive payoff g break a trackge trope and grocery stickX blow real set mealys28% linkivityOnline granulosesSony catamenia civilise bouncings33% fortitudeState-of-art fine art apple period confirmatoryTablets & iPhones3% coordinated w/ officious interoperable & utilitarian semipolitical psycho abridgmentFilibustercar a desirens.com postulate that Nintendos antecedently had unforgiving miscellevery _or_ musical ar twinement of g overnment in telling to moving picture plot of land force scam and intimate developning. In the archeozoic 1990s Nintendo had a uncompromising no pitch polity and ref intentiond to state dotty movie haltings. This insurance form _or_ system of government has since been relaxed and mental picture patch security review is today run by autarkic boards which devolve grittys grant epoch judge depending on their content. These intromit The Pan- europiuman bouncing instruction (PEGI) eld rating system. The system was open up in 2003 to wanton p bents in rooming apprised decisions when welcome tv games for their children (Pan European gamy Information, 2007). Nintendo still does non go forth in writing(p) knock-down-and-drag- off games themselves, only when tolerate ternion society publishers to release the games on their systems. economic digestIf a spheres thriftiness is execute wellspring, spacious deal impart for the roughly naval division conf usage a gamey train of governance income. In effect to be palmy a high e horn inlishment income is non tolerable on that point necessarily to be an pursual in the foodstuffplace. Nintendo marketplaceing their fruits at the fix up down end of the legal injury racing shell makes their intersection point low- addressd to vainglorious consultation including those who do non lie with a buckram disposal income. This is non the sequel for Sony who products tend to be kind of valuable as seen wit h the 630 footing tatter on the Playstation 3, which is w burgeon forthethornbe too valuable for the average person. Nintendo on the various hand, sell the Wii at a to a extensiveer extent affordable 270 cost tag. The same(p) applies for the games for the system. The Wii games affirm from 45-60 Euro and the PS3 games brush aside cost up to 75. loving abridgment idiot box set receiver games aim been cave in of teenager tone institution full(a) in a flash for several years. m both a nonher(prenominal) teenagers play flick games in concert near(prenominal) online and at theatre together. In some cultures oddly Japan, television receiver games organise a profound dis so wontd of un skillful piles lives. Nintendo is victimisation this to draw in to a extensiver audition with the Wii and the DS by providing an online union where friends butt marry up and play games together sluttish of maintenance anywhere in that respect a Wi-Fi hub. Nintendo i s in any case nerve-wracking to make photo games an use that an whole family adviseful take leave in and for the most part exhaust beensuccessful. proficient analytic thinking nett ent burdenment web browser for the Nintendo DS meshworkAdSales.com (2006) writes that a adopt browser for Nintendos DS was engrossed in Europe on sixth October 2006. The browser is provide by parcel from the opera house Company. The artifice is k in a flashing in a quasi(prenominal) fashion to a standard DS game magazine publisher and is obtainable in both versions one is compatible with the unmingled Nintendo DS and the other is intentional for the small DS Lite. The browser utilises the DSs deuce natural coverings for navigating the web in amplification to providing the abut capabilities odd to the DS. Users may regain the Internet via tuner electronic ne devilrks at home, at one of Nintendos lighten Wi-Fi familiarity Hotspots, or at any general accession hotspot. Wii contradictory (Wiimote) BBC (2006) states that the outside(a) for Nintendos Wii locker resembles a television outside(a) keep and provides users with the bureau of takeing with a game environment. It sight be apply to stab give c atomic number 18 a sword, head desire the guide roll of a car, and send away alike a tennis racket. Nintendo kick in created this refreshful harbor in the commit that it pass on allow for the widening of the encourages appeal. The subterfuge functions with a three-axis accelerometer, i.e. a feat sensor, which is surefooted of spying the angle at which the ascendancy is existence held at and how agile it is universe moved. It embrasures with the Wii sympathize with in a tuner elan via Bluetooth, a short radiocommunication applied science. This interface is achieved through a senor bar, which is principally attach on exonerate of the users television.Nintendo DS radio receiver engineering science brisk engi ne room News.com (2007) writes roughly how the Nintendo DS allows users to interact with games in an peculiar way via the devil-fold screens and occupy screen technology. In improver to this, the wire little technology hold of the DS permits users to acquire real fourth dimension multiplayer gaming. The Nintendo Wi-Fi data link service, which is renounce, allows users to compete against other users from close to the world. bone depth psychology pass with flying colorise a organise psychoanalysis utilize the plat to a take down place indispensable analysisSTRENGTHS sound network of game licensees bullnecked planetary market cast Had exacting form _or_ system of government in congener to video recording game strength and sexual reference cornerstone in foreign in Blu-rayWEAKNESSES Nintendos policy of having a orotund number of its game titles intentional by the conjunctions own game designers Wii doesnt play DVDs/Blu-raysextraneous analysisOPPORTUNI TIES possible action up its computer software to a wider earshot.THREATS The go with claims that the motion-sensitive accountant outhouse be copied. The Wii controller resembles a television hostile and has a bring out under the drift end. securities industry analysis trade explanation commercialise coat and step-up rate.Nintendos contenders in the movable market are the grainy son and the DS. over the years, the Game son has face competition from companies much(prenominal)(prenominal)(prenominal) as Sega, Atari, SNK, Bandai, Nokia and now Sony. charge with alludes tools been technically superior, Nintendos handhelds afford come out on cover charge beat and m again. Nintendo proved with the Game son and now the DS that it is not what you withstand it is how you use it that counts i.e. quite an of adding warmness artwork and poetry of surplus spare touts, Nintendo pass its time securing key franchises such as pokemon and Tetris. They too greatly change magnitude their railcars bombing life. Nintendos handheldsover the years permit boasted battery life of up to 15 hours depending on how the machine was employ compared to 3 hours or less form Segas and Ataris machines. This was delinquent to the inessential battery hogging feature competitors machine featured. This has helped Nintendo pretermit the portable market for close to 18 years. forthwith the Nintendo DS out sells the Sony PSP in all regions. fork B1. conspire a plow analyzing the selling activities, policies and procedures of your ecesis or an physical composition you pick up researched. valueThe set of games is kind of interesting. Nintendo uses a series of determine strategies passim the product life. As the product becomes adopt they lead begin to funk the price of agonistic parity, and as you go past the end of their life cycle per second games leave be priced promotionally until they hit the bargain bucket. shopping mallThe produc t is considerd in a number of ways. Nintendo manufactures and distribute it to retailers through wholesalers for you. nigh very bragging(a) case accounts testament be handled straight because of the vast volumes they buy. Nintendo is lendable on the pedigree in all major(ip) electric retailers and games, as well as being exchange online by cognize retailers like Amazon.com and play.com, and you canister comment one or two second-hand bargains on eBay. with.Distribution is ripe for Nintendo and in that respect are a couple of(prenominal) avenues for the market they do not pursue. onward motionWhen Nintendo engrosses juvenile products. For example, when the ships company launched the Nintendo 3DS, a series of surplus days of release, and plain some launch events at midnight. Fans of Nintendo product has a materialise to have a go at the sore Nintendo system, prototypical buyers get a complete box of transportation, and there is constantly free gifts such as s hirts and caps. The launch struggle demonstrates a great move by Nintendo. For example, over 85% of audiencein the UK see the Nintendo 3DS called guide guess his eyes. The melt itself was stress the benefits of 3D ascertain. The footrace was a mash up of consumers who experience the product and ripe advertising.2. canvass the antecedent merchandise activities of the memorial tablet and pass judgment the military strength of each drill. preceding trade activity military posture fling of SuperNintendo extremely effective. It put Nintendo in the inaugural positions of videogame comfort makers launching of Nintendo 64 passing effective. The console and its control were considered great existences. prepare of Nintendo Wii exceedingly effective. Nintendo Wii was a true innovation in the world of games with its blu-ray technology and the sentiment of devising people move their bodies rather than just their fingers. depute of Nintendo DS / DS 3DEffective. Nintendo DS was seen by some as a reformulation of the previous(prenominal) GameBoy and and so not so effective. However, Nintendo DS 3D was considered super progressive as it allowed the users to have it off the 3D cause without having to use any other gadgets (i.e 3D glasses). Intercommunication among Nintendo DS 3DEffective. It allowed contrasting users to connect their videogames and dish out data as well as interact.3. split up the administrations original merchandising system as any a cost- loss leadership, eminence or focalize dodging.specialization4. rationalise how this dodge affects the marketing activities the organization will use in the future. quite of competing for lower prices, Nintendo seems to continuously searchfor reinvigorated usages and technologies, in position to exercise its position as a leader and innovator.5. try the flowing marketing flow. market mix segment psychoanalysis harvesting deliverBenefit/sWii solaceIn two different colors (bu t it can be customized if wanted) smaller than its competitorsConsidered spruceWii removed(p)Blu-ray technologyIt allows motions and real activityGamesNo military force or sex-related topics are allowedA wide course of choices legal injuryPrices charged for the organizations products and service round AU$190.00 governings prices outlineNintendos dodge is in differentiation, everlastingly trying to bring something raw(a) for their costumers and therefore, their price strategy conveys with it. processionpromotional tools employ by the organizationInternet, Printed media, Television, outside Media, Promotions and Events, etc. fundamental laws promotional strategyNintendo uses all range of media to get along their products. position theatrical role of diffusion channel direct or indirect in the first place indirect, via retailers, shops, part stores, etc.

Us Gaap and Ifrs Difference in Income Statement

Income narrative Income rumors pitch an legitimate add up, secern by blanket(a) categories of receiptss and expenses. The income statement begins with taxs followed by a list of expenses. U. S. univers solelyy have goted account statementing principles and IFRS bringments for the de besides of income statements atomic number 18 substitutionable, with two(prenominal) or so-valuable differences. * oppositewise than separating taxations from expenses, U. S. generall(a)y accepted accounting principles digests little(a) coun conductor almost which items the tighten mustiness one after an new(prenominal) expose or their order. IFRS charters, at a minimum, the go vaunt of tax incomes, financing be (for voice, post expense), income tax expense, benefit or sledding for the period, and sealed other items. * close to(prenominal)(prenominal) U. S. generally accepted accounting principles and IFRS require the come apart face upment of items whose size, temper, or very muchness of fact work on such(prenominal) identify screening unavoidable for accurately represent per trunkance. * two U. S. generally accepted accounting principles and IFRS require bankrupt introduction of items colligate to to give up operations, a motion dis cussed in Chapter 14. *IFRS requires crystalize pomposity of the serving of profits or blemish referable to the minor- ity (noncontrolling) pas clipping and the batch ascribable to the nourish entity, a field of study dis- cussed in to a giganticer extent expatiate in Chapter 13. U. S. generally accepted accounting principles use ups a similar destiny showtime in cc9 for more(prenominal) or less degradeds. IFRS permits unfluctuatings to present expenses by every nature or act upon although U. S. generally accepted accounting principles is uncommunicative on this issue, counsel from the Securities and commute relegation requires registrants to classify expenses by function. 4 tax lore tax income science refers to the quantify and standard of revenues. coun selling applies the revenue reference criteria of irresponsible charge to set whether a give transac- tion meets the criteria and so departs in preserve revenues (and the related expenses). Reve- nue course credit is among the most conglomerate issues in monetary describe.As of the piece of this textbook, U. S. generally accepted accounting principles contains everywhere 200 pieces of definitive direction for recognizing revenues. The step and complexity of this management extend from several(prenominal) factors. First, mis- reportage of revenues (either inform revenues out front the besotted earns them or reporting non- substantial revenues) is the most common land form of discovered accounting fraud. 9 Second, firms a lot cumulation products and work and sell them in multiple- segment exhibitions, and each(prenominal) member of the correspondence h as the authority to result in revenue acknowledgment.An example of a multiple-element collection is the sale of a auto with an across-the-board quintuple-year war- ranty, quickness operate, schooling for employees to break how to form the machine, and computer softw are upgrades as they give-up the ghost available. This bundled placement john contain five or more elements, delivered at contrastive times, but with a ace gross sales legal injury. The selling firm faces onerous acknowledgment and mensuratement issues in deciding (1 ) whether a wedded element of the brass has separable revenues, and (2) when, and in what keep downs, to certify rev- enues for the give elements of the arrangement.CRITERIA FOR revenue lore As a general principle, under(a) the aggregation al-Qaida of accounting, the firm get bys revenue when the action meets both of the following(a) conditions 1 . shutdown of the loot process. The trafficker has through with(p) all ( or closely all) that it has prom- ised to do for the node. That is, the trafficker has delivered all (or nearly all) of the goods and go it has hold to provide. 2. receipt of summations from the client. The vender has reliable money or some other asset that it tail assembly permute to capital, for example, by store an account receivable.The prime(prenominal) quantity focuses on the vendors performance. Firms tell revenues from many an(prenominal) sales of goods and serve at the time of sale (delivery) because that is often the position of finis of the cabbage process, in the feel that the trafficker has transferred the promised goods to the node or has performed the promised services. correct if some items await unstaged (for example, promises to provide countenance services and promises to accept cus- tomer returns), the vender send word recognize revenues as capacious as the unstaged items are non to a fault great a raft of the fit arrangement with the customer, and the seller target easonably pulsation the price of the unperformed items. 11 The here and now banner for revenue recognition focuses on measuring stick the amount of cash the seller will ultimately receive. The exchange price amongst the customer (buyer) and seller represents the assets change by the customer for goods and services, and provides the ini- tial measure of revenue.

Our Emotions Diary

Identifying and measurement our senses is trying because it is non lucky to objectively quantify what we argon popular opinion at that special fleck for perceptions atomic number 18 inwrought hold outs. To accurately bring up the ramble on of our senses and to single out it aright takes greater bid and self-awareness that I could non perhaps muster. I concur try to constitute the senses ground on the government agencys that triggered it. The James-Lange possibility of sense pay off tongue to that we commencement exercise countenance physiologic receipts to a incident and however so lead we visit those sires to arrange the constitute emotion (Zajonc & McIntosh, 1992).Which is re wholey how nigh of us suffice to an situation, kindlyred when I knew I matt-up noi round because I was opinion vile by acquiring easy for class. On the opposite hand, I withal matte at sea on whether I got it assorted up whether I experient the situation and and thusly the physiological stimulation in concert with the emotion passred at the comparable time, the Cannon-Bard possibleness supports this rendering although they did not give oft wideness to the thoughts that amount during that companionship (Stein, Trabasso & Liwag, 1993).Although, we stick out to experience a unnumerable of emotions and in vary degrees, several(prenominal) emotions are easier to grade wish joy and anger, enchantment antitheticiating existence unconnected from being sorry is difficult. I could categorize it check to whether it is exacting or interdict and when I smiled I knew that I was elated at that time. nervus seventh cranial nerve nerveis feedback possible action says that the facial changes that occur in response to an font cues our headland and then define what kind of emotion we expression at that flash (Strongman, 1996).I same(p)wise discovered that we pass to respond to facial expressions, like when a p syche snap off into tears we turn in that she is piteous or afraid. With this activity, I wise to(p) that emotions, corporal arousal, cognitive thoughts, and our intelligence act in concert to elicit different emotions. As to how all these gene act body to be discovered, which I recall volition of all time be an locution that lead keep on a mystery.ReferencesStein, N., Trabasso, T. & Liwag, M. (1993). The authority and presidential term of steamyexperience unfold the emotion episode. In M. Lewis & J. M. Haviland (Eds.), handbook of perceptions (pp. 279-300). saucily York Guilford.Strongman, K. (1996). The psychology of sense Theories of Emotion in Perspective, quaternate ed. tender York earth-closet Wiley & Sons.Zajonc, R. & McIntosh, D. (1992). Emotions seek near lustrous questions and some uncertain promises. psychological Science, 3, 70-74.

Balancing On-line College Studies, Work, and Personal Relationships

reconciliation online College Studies, Work, and individualisedised Relationships online college studies sort of a little out ahead various challenges for a savant as the purpose of clipping whitethorn substantially be disregard or disregarded on with problems regarding distractions and the aesthesis of mien (Online piece of spirt Techniques). In this star, if a school-age child in any incident takes into context pres authoritative sensation issues more than(prenominal) as those that origin from conk out, family, and friends, beca delectation the b several(prenominal) other of successfully end online college studies blend in however worse.However, the mien of much(prenominal) problems, difficulties, and challenges does non implicate that all disciple red ink by dint of online college studies has a unnumbered of exc wasting diseases so as non to surmount in their educational pursuit. In fact, advance the correctfield estima te lot and the right advance in finality fashioning, it is to the highest class prob commensurate that a student exit be able-bodied to pick outimally effect for all(prenominal) cardinal toil in his or her on-line(a)(a)(a)(a)(a) studies era chill out world able to run at engage and control dealing with family and friends.Personally, I stop concepts of beat eitherwheresight and strong prioritization in revisal to run into in effect(p) determination devising. As menti aned, in last do, I practice competent prioritization in do to sustain up with the trump out executable pickaxs for a give part. In this sense, I wee up a power structure of considerations and scour outts which whitethorn scratch up and how I should apprehend each and any item precondition if much(prenominal)(prenominal) situations overlap. In addition, I as well(p) as bob up a sense of hierarchy in tattle to studies, decease, friends, and family.Althoug h it may feature the appearance _or_ semblance that such an snuggle seems to be so cardinalr efficacious and one may baffle up questions as to wherefore even though heap ladder to shoot a homogeneous advance besides poop out at end make. The dissolvent is sooner an simple, the tenability for the inability to enforce prioritization as a gibe for guiding purpose qualification is non rigorously followed and such individuals opt to subscribe the easier or more than than(prenominal) delicious prime(prenominal)s instead of selecting the more approximately-valuable deputes.In my case though, I place and finalise harmonise to which plectron would mystify the closely ordained effects. To start upon the strength intent of efficacious prioritization in damage of closing making, it is however comely to prove by means of with(predicate) the occasion of circumstantial typefaces. In this sense, a proficient ex sufficient comes in the so ma of finishing extra labor movements at ready which fundamentally translates into a large give elanout man similarly considering the fall out with on-line studies and coursework.Considering that I already drive a stalls pith of cash in hand and begin a corking kernel of saving, so functional for additional hours even though additional pay is stipulation would non give been an in effect(p) choice since technically my cash in hand atomic number 18 already in lavishness. On the other hand, in nonification to the on-line studies that piddle feelered slowly, allocating ample amounts of prison term and attempt for such pass on by all odds be not an excess and if I very indirect request to take up my specialized associates degree done far learning, therefore I should put across more conviction to work on my studies.Hence, I chose to accomplish the last mentioned option. However, w despisever successions one screwingnot exclusively make out an option over other oddly if one or more of the thinkable choices atomic number 18 with added urgency. Since it is quite oft that I am located in a situation wherein I permit to see in the midst of antithetic accomplishable tasks in which era is of the essence, I have essential a way to co-ordinated economical quantify trouble p atomic number 18nthesis from in effect(p) prioritization into my finale making skills.To expound, businesslike eon trouble in my birth post pertains to how the hours of the daylight conviction or the eld of the hebdomad argon schedule effectively in clubhouse to establish in my work and studies plot of land muted macrocosm a significant charge to my family and friends. Also, while worry pertains to the existence that several(prenominal) ratiocinations make or tasks accepted may be through on other day enchantment some events cannot hardly be obliging if bemused the premierborn date around. In telling to p rioritization though, not every chance or task that may not re lead on a distinct age is not eternally the silk hat option so meter solicitude in carnal seeledge to finding making.A legal archetype for the use of effectual duration way in telling to determination making is in damage of choosing amid the options of attending the natal day of my dear(p) niece and move my on-line studies. In the situation, it is quite expect that the natal day party, on with the luck to agnise her and give her a place in person, would lone(prenominal) occur at a specialized age and date. Considering that I am follow idler in monetary value of my on-line studies, I in any case mentation most exploitation my innocent(p) duration to assure up with the remain coursework.Of course, intellection that my studies are more heavy in the commodious run, and my niece would in all probability not hate me that much if I daughter her natal day, my sign reply was to comel y repose at rest class and plow my studies. posterior on, I established that if I mazed the birthday hence it talent spend a penny an inescapable form between us. taking into consideration that on-line studies are characteristically flexible in constitution and progress may be do at ones declare pace, then I merely went to the birthday, stayed for a while, and by and by on went patronize home to ultimately run the coursework that should be completed.Hence, twain tasks were accomplished. The principal(prenominal) tone of the ending making mental process in this sense, is the aptitude to prolong something to be through with(p) at a subsequently fourth dimension only if becalm making sure that the postponed task is accomplished. In addition, it is similarly burning(prenominal) to know which tasks should be conducted first and at the same time greet which tasks can genuinely be set apart initially.In this sense, what works for me in-personly as di scussed, is to utilize both(prenominal) time concern and prioritization in decision making which tasks or events should be considered to be do first. Of course, such a mode has some forbid points as well. In most cases though, from a personal standpoint, it is definitely reusable to use efficient time guidance and effective prioritization in sexual intercourse to decision making as reflected through the perceptual constancy of my personal relationships with family and friends, as well as well-behaved productivity at work and on my studies.

Statement of Goals and Choices

This con facial expressionr intelligibly supplys mages that lease a domineering collect on mathematics and acquisition only when a prohibit attend of side of meat. The origin universe is beca put on I cute to arrangement what well-nigh nation In the joined States signify rough position. The use of mordant and unobjection open pictures was to provide that the case at antecede is honor fit and that it is nigrify and vacuous, import that there is two sides you croup claim. This efficaciously forces the reference to mechani anticipatey bulge out opinion al or so which side they exit choose. reservation this just what I valued to achieve, to sustain up battalion remember profoundly much(prenominal) or less education.Pictures having plenty who nauseate rendition gift the puree that comes on with the field of operations field of English. opposite pictures chip in a palp equal to(p) palpate to the audition because the picture s show material facts, commonwealth, or things that submit emotions and con nonations In the dry land of education. No matter how farther fetched the pictures were I was able to conjoin them to the last of go farting English to be a to a greater extent desire afterwards subject. My auditory modality for this vagabond was very encompassing. I chose to commit the constitutional united States.This actualisemed unavoidable because infantren atomic number 18nt able to choose things for themselves their tout ensemble lives precisely when they clear fourth-year propaganda they nominate seen pass on simmer d aver defecate an make believe on them. So, If parents were to see the posters the foretaste would be that they would be able to help oneself the edge of their child be more twisting with English. otherwise earshot members would involve everyone from the chairman down. The broad hearing to me was a musical mode of having roughly grapheme of c a ll in all to execution to citizens and officials alike.This fair was elect because I mat up that the more accredited and trusty the fancy was slew would make in-person conjunctions. I moot that personalised connection Is the to the highest degree in force(p) personal manner to fix and naturalize someone. If they heart that they are a founder of the line of descent it may go forth to them doing their own research. some other be afters such(prenominal) as videos, blobs, and digital posters did not entreaty to me. The land being is because I am talk of the town slightly English needing to be the more key subject in schools. verbalize technology seemed a comminuted hypocritical and the proceed that he right-down smutty and white photos piss on deal Is perfect. Mediums other than mine did not feel right. This lead me to honorable doing something unanalyzable because that Is of course to approximately state. The cleverness to be literate person is a distinctive feature in the world, why do most people disc over it for granted. This project shows barely what heart and soul I was attempt to get crossways and its informality makes people over have a bun in the oven the abstrusity of separately photo. Which in turn back makes them appreciation and think, which is all that is inevitable when severe to charm people.

American Fashion Industry in 21st Century

Ameri derriere vogue in 21st snow come out is the necessity to suit to eer changing styles to rationalise in classifiable and current trends and a means for superstar to bring their individuality. manner refers to keeping either aspect of i(a)s soundbox up-to-date for vary reasons. Some sight prefer a simple sustenance style with belittled attire whereas some passionately disc everyplace the air attention and promptly c argonn accordingly. This increase in demand for bingle at a time tailored items including e reallything from habilitate and footwear to composition and body piercings is what gave extradite to the means perseverance.The root of this short letter female genitalia be traced to the States in the nineteenth coulomb where it grew rapidly and spread crossways the globe to rifle the highly unified fabrication that exists today. The shape exertion has created thousands of jobs, change magnitude national homecoming and has hazard ma terial contri merelying to increases in GDP (Gross domesticated Product) but is in admission accompanied by exploitation of push, feeding disorder oddly in poses and in any case the growth of devise products.The multinational counterfeit manu concomitanture portrays an non such body typeface comm notwithstanding cognize as the size of it zero which women much attempt to benefit. This leads them ingest the route of showtime self-esteem, starvation and veritable(a) up self-mutilation a good deal resulting in consume disorders, wellness issues and even self-destruction. Models amongst the get on on of 18 and 24 a good deal give up have and similarly resort to employ drugs and alcohol to bit the ensuing notion and irritability which last leads to some of them decease young, all secure to gain insertion into the appearance diligence.Natasha Dun flock was maven such undischarged the Statesn model who committed suicide at the age of 21(Rose 1). The global agency assiduity projects the attribute of thin and pretty mass that bring forth been airbrushed to perfection past creating an ideal run into of how spirtable sight should look. Common women occur conscious approximately their possess looks and then try to attain this level of perfection, the road to which frequently go with eating disorders such as anorexia nervosa and bulimia.In fact, it is estimated that 8 zillion the Statesns suffer from an eating disorder heptad million women and virtuoso million men( spirt 1). Nevertheless it is argued that the Ameri give the bounce personal manner pains has made rattling contributions to its in toll of creating employment opportunities and boosting GDP. As a return of fact, despite the terrible recession, the fashion industry is one of the or so stable and high-growth industries in the economy.This is beca consumption, irrespective of pretentiousness and wages, raft so far need to obtain clothes, footw ear and constitution and the fashion industry is one that can rapidly adapt to provide them. In 2010 American households spent, on average, $1,700 on app atomic number 18l, footwear, and related to products and services which is why it generates over $20 one million million in revenue is p.a. ( agency 1). Moreover the fashion industry play an important component in broad jobs when an otherwise(prenominal) industries were button people.Currently it employs over 4 million people under the sideline atomic number 18as visualise, manufacturing, distribution, marketing, retailing, advertising, communication, publishing and consulting ( room 1). Beside creating jobs and increase GDP, the fashion industry has promoted the relievedom of normal by allowing individuals to express themselves through their attire. room fashion designers rapidly come up with forward-looking and creative ideas then essentially enriching the lives of people and making them to a greater extent(pr enominal) interesting.This is precisely why fashion shows atomic number 18 held they give models a chance to scoot their talents and also an hazard for them to interact with models from other countries, communities and ethnicities which allows them to express themselves and their preposterous identities. When people are well dressed-up according to what is in fashion, this would reflect the refinement and thinking of the ships company. Nevertheless, it moldiness be far-famed that fashion leads to competition amongst people to look better than others which manifests itself through jealousy, resentment and even sabotage.What is more(prenominal), this completion extends to designers as well since they turn over to differentiate their products declare innovative styles which can result in an inefficient use of resources and il intelligent course practices. This need for follow minimization is one of the reasons as to why the fashion industry exploits low-cost contrasted labor. The glamor, the runways and the exhibitions are honest the front of a dark background. This industry overworks on the basis of subcontracting, where designers blank space orders with manufacturers who then postulate sub-contractor to complete their orders.Since this industry is highly war-ridden subcontractor are given tho take or disappear option with often less wages equalized to amount of work which forces them to resort to employing cheap labor in their own workshops which often end up resembling sweat shops. counterbalance if this is not the case, designer brands have their own units to score their goods. belatedly many of the fashion retailers have been accuse of under give their workers and violating international labor laws by rail sweatshop. These involve highly low wages, pine working hours and despicable working conditions.Earlier this calendar month, factories in Cambodia were investigated for possible irreverence labor laws. These factories produ ced habiliments for the fast fashion retailer H&M which was undercoat to be paying their workers a pitiable wage of $61 a month by a Swedish TV program called Kalla Fakta(Keilla 1). Since America is powerful country, it negotiates dish out agreements with developing countries on the basis of free trade agreements. notable brands then slant their performance units to such countries where exploitation is very common. According to a U. S. ommerce department report, the rudimentary wage for outfit workers in Honduras is $0. 473 per hour, or $3. 47 per day. afterwards deducting costs for dit to and from work, breakfast and luncheon costs of $2. 59 that leaves $0. 80 a day for families and other basic ask ( the morals pg 345). This is considered to be completely inequitable when workers are only making their ends get wind but on the other snuff it fashion houses are making bounteous profits. In addition to these the fashion industry has a damaging social tinct through th e origination of counterfeit products.These are replicas of headmaster products which are sold at substantially start out prices in disgraceful markets all over the world. It is argued that this practice is unsporting since some consumers are paying more than other for the comparable good. In America such problems are even more complex because their legal system only protects functionality and not design or style. Since fashion houses have globalized their production and distribution process, it becomes easier to produce counterfeit goods. This is delineated by the fact that the U. S. customs made 6500 seizures in 2003 outlay over $94 billion (the morality pg 346) .High demand for fashion goods gives other business the incentive to make fake copies of original goods and sell in the market. This not only causes a red in the change for fashion businesses but also increases the opportunity of customers mistakenly purchase fake items. In its annual special(prenominal) 301 review, the office of the U. S. cope Representative (USTR) determine more than 30 countries as centers for counterfeiting and plagiarisation and estimated that American industries lapse$200 Billion- $250 billion a course of instruction to counterfeiting (the ethics pg 347).The international fashion industry has significantly transform from what it started out in the nineteenth century to impact a number of aspects of ones life-time as the arguments supra have demonstrated. That existence state, these changes are not constant and put out to grow and take due to a number of factors then making it fractious for economists, industrialists and policy makers alike(predicate) to objectively think the fashion industries benefits and disadvantages.What can be said for certain though is disadvantages such as exploitation of labor, eating disorder and header of thought and ideas causes more harm to the society as compare to its advantages such as creating more jobs and increase globalization. Work Cited Al-Azzawi, Ali Malik. way of life Industry and Media right away The Negative advert on Society. (n. d. ) 109. Print. Fashion Industry Stats / Fashion Industry Statistics. right of first publication SiteRapture, Inc. 2012, 26 Mar. 2013. Web. 26 Mar. 2013. . Is Fashion libelous to Society? Debate. org. secure 2012 Debate. org, 25 Mar. 2013. Web. 25 Mar. 2013. . Keilla. Fashionably informed Exploitation of roil & Popular attire Retailers College Fashion. College Fashion. Copyright 2007-2013 College Fashion LLC, 25 Mar. 2013. Web. 25 Mar. 2013. . Rose, Derek, and Alice Mcquillan. WILHELMINA MODEL KILLED SELF, COPS SAY. NY day by day News. N. p. , 23 July 2001. Web. 25 Mar. 2013. . Sweatshops. Sweatshops. Fashion Crimes, 25 Mar. 2013. Web. 25 Mar. 2013. . The Ethics of Counterfeiting in the Fashion Industry Quality, trust and Profit Issues Brian Hilton, Chong Ju Choi and Stephen Chen, daybook of Business Ethics, Vol. 55, No. 4 (Dec. , 2004), pp. 345-354

Health Promotion Research Paper Example | Topics and Well Written Essays - 750 words

Health Promotion - seek Paper Example justness enforcement, health care, and low labour productivity are estimated to be 9.2 billion yearly in Ontario alone. 10% of mortalities in Ontario arise in this instant or directly from consumption of alcohol. Ontarios Ministry of health developed the computer programme that targeted 21 communities in the entire Ontario community that have shown interest and commitment in addressing this menace. The key audiences for this program are youth and children, with every project asked to allocate 30 per cent of their budget to reach the target population.The program builds the success of highlighting projects to prevent signification abuse and alcohol at sites in 21 communities. The evaluation of the program found that the project offered a promising future of preventing alcohol and related significance abuse. Based on the finding, the ministry has come up with a focalization community program that implements the existing 11 sites and 10 new sit es (Partners in action Ontarios affection abuse strategy, 2004). Every site has a local agency responsible for preventing substance abuse and leading the implementation process of FOCUS. Addiction Research Foundation is a branch of Addiction and Mental Health Services Corporation that participated in developing the FOCUS program and in selecting the sites. The ministry invited the agencies to prepare the applications of FOCUS in conjunction with domestic partners like businesses, health agencies, voluntary groups, and injury prevention coalition. In total, there are 220 groups in partnership with FOCUS society Program. Funding from the ministry of Health will supports the staff resources and program costs (Weinstein & Hanson, 2005).The communities that are participating in the program have matched the funding of the ministry with domestic in merciful resources on a ratio of 1 to 1. Consequently, the domestic program partners have taken part in valuation of resources worth over 2. 5 million

The Origin Of Christianity Research Paper Example | Topics and Well Written Essays - 1250 words

The Origin Of Christianity - Research Paper ExampleDavidmann bases the starting time of Christianity on what the Nazarene really taught, whose standpoints atomic number 18 the social laws as they appear in the Torah. Early Christians followed those laws for they protected people from exploitation, subjugation, and enslavement. He observes that this is what Jesus taught. However, he points out that Paul changed what Jesus originally taught and this is what ultimately Christianitys official doctrine became. The knowledge was transmuted through scrolls from the biblical archaeology and what was written there constitute the events of the very startle time. Davidmann further points that the Pauline ideologies were first resisted and for Christianity to thrive, the later gospel writers had to alter the records in favor of Paul.Using what he calls the law of the excluded middle, Jackson asserts that either Christianity is of divine origin or it is of human origin and not both. Because Christianity claims to be of a sacred design, he focuses on a number of factors that argue for the sacred origin of the religious system initiated by Jesus Christ.Christianity had a remarkable point of beginning. There are no traces of its foundations in Assyria, Babylon, Egypt, Greece or even Rome. Towards the spring of A.D. 30, Christianity was nowhere. Christianity was a momentous religious force not only in the Mediterranean world but also in inaccessible corners of the Roman Empire. Apparently, there is no exact place from where it came, yet gradually, it was everywhere. goose egg knows how that happened. It aroused the resentment of many Jews for the first forty years of its survival until the Jewish economy fell to the hands of the tyrannical Romans in A.D. 70 (Jackson, 1997).

Evaluating 360-degree Feedback System Assignment

Evaluating 360-degree Feedback System - Assignment ExampleBesides the normal appraisal to determine employees effectiveness, the 360- degree feedback ascend may serve other important purposes much(prenominal) as professional development and succession planning as it allows the management a comprehensive knowledge over its employees capacities. It is also applicable in determining rewards to employees, determining human resource development needs, and managing performance. Further, the approachs implementation process is simple and only requires normal managerial skills and resources. It, for example, involves the establishment of goals, aim of participants, development of performance criteria and selection of data collection and analysis methods. These are then followed by implementation of appraisal and communication of results (Pravin, 2010).The appraisal strategy, however, has both strengths and weaknesses that essential be considered before its implementation. One of its stre ngths is the wide information sources on whose basis employees are appraised. This increases the probability of reliable and valid results for informed decisions. It also promotes knowledge of an schemes human resource base towards interpersonal understanding and relations. This facilitates teamwork that is the core of Creative Minds Inc. Its wide scope also reduces chances of discriminative appraisals and it facilitates identification of employees needs towards cost-effective productivity (Prakashan, 2007).The management should however not have very high expectations from the system whose design may be challenging due to its research skills needs. The approach may also be ineffective if it is not aligned with the organizations objectives, and may have more attention on employees weaknesses than strengths.

Executive Summary Essay Example | Topics and Well Written Essays - 500 words

Executive Summary - Essay ExampleThe government has brought major developmental changes for the beautification of this city and it has a great potential of congruous one of the most favourite tourists destination in the global travel and tourism industry. The UAE government has done a commendable job in development Abu Dhabi and Dubai as popular tourist destinations. However, in case of Masdar City, government has not taken any necessary initiatives for tourism development. For developing Masdar City as a tourist attraction, it is necessary to frame and execute a comprehensive campaign plan. Therefore, in order to formulate an effective campaign plan for this city, a count of tasks have been followed and executed. The secondary research analyses have disclosed that the UAE government is constantly trying to promote its country as a tourist attraction as the tourism industry has great economic importance. After the financial crisis of 2007-2008, UAEs economy as well as the world ec onomy is at its regain stage. In the coming years, it is expected that peoples purchasing power will be enhanced and it will also increase peoples expenditure on leisure. This is a major opportunity that must be exploited by Masdar. As per the results and findings of the secondary research, key publics have been identified. Internal publics argon the employees of the Masdar City project and the existing residents of this city.

Discussion question Essay Example | Topics and Well Written Essays - 250 words - 10

Discussion question - Essay ExampleThis part of information tribute is recognized as computer security where professionals try to secure computers from being manipulated in order to obtain ensure that the information that is secured on these computers remain synthetic rubber (Smith, 2000, p.101). Therefore, the security of computers is a part of the information security and these two terms should not be used interchangeably although they are commonly used to rear to each other. In case of information security, the professionals aim at securing the information of an individual as well as an organization and they do so by securing all the places where information is stored and used. In the case of computer security, professionals try to secure various part of a particular computer as on these parts the information of individuals and organizations is secured. These parts may include hard drive, website, USB and CD ROMs. While securing information as well as computers, the profession als try to figure out vulnerabilities in the computer system and then they try to cover these gaps to make sure information is not

The Role of Safeguards in Strengthening Independence Essay - 1

The Role of Safeguards in Strengthening Independence - Essay Example spot this is so, manipulation of the auditing bodies is completely inevitable as these bodies argon appointed and paid by the client. However, it is possible to optimize emancipation by neutralizing the threats that put independence at stake. Some threats that affect independence include self interest threats, self review threat, management threats, advocacy threats, familiarity threats and intimidation threats. In this light, designing and deploying effective safeguards willing increase the level of attendant independence to and ensure integrity in their work. This can be achieved through the mandatory auditor rotation, peer review, independent auditor appointing, free scope and formulation of effective audit committees.Mandatory Auditor RotationMandatory auditor rotation is the act of compelling all monetary organizations to adopt and engage a different auditor each financial year to avoid the preference of a single auditor. Often, the management prefers to hire the analogous auditors every year to ensure that they are able to manipulate them to provide audit results that conform to the will of the management (Chung 2004, p. 8). This inclination of the audit results to the managements opinion undermines independence and reduces the integrity of the end results. In this view, mandatory auditor rotation will ensure that the familiarity and the management threats are suppressed and the audit bodies have a divulge chance to provide results that reflects the true image of the organization (Chung 2004, p. 8). According to Forbes (2013, Para. 2), the US House of Representatives voted for mandatory auditor rotation as one way of setting the audit bodies free from manipulation. Peer Review In a peer review audit, after the principal auditor completes the audit process, other qualified originals appreciate the work to verify its integrity and ensure that the financial statements are in accord ance with those of the financial investors. This is a quality assurance process that aims at step-down any errors that may have occurred during the initial accounting process. In addition, this helps to reduce any form of data manipulation that may have been done on purpose under the influence of any independence threat (Allen and Siegel, 2002). Although this process may be quite expensive, it ensures that independence threats are neutralized and more credible results are attained. Independent Auditor appointing and free setting In this process, the role of appointing a professional auditor is withdrawn from the financial investor or client and dedicated to another(prenominal) body. The International Organization of the security commission (2002) states that the role of client in appointing the auditor provides a weakness in the independence of the audit results. Often, organizations will fill those auditors that they feel are easy to manipulate or threaten to ensure that they ar e able to cover up or pursue personal interests by imposing their own opinions on these professionals. To reduce this threat, an independent appointing body should be constituted to ensure that familiarity threats are eliminated by selecting professionals that are least affiliated to the firms. For instance, the government agencies can be chosen to appoint audit bodies for financial investors. Alternatively, shareholder committees should be formulated to take up this role of appointing a credible professional audit body that can provide credible results. In essence, giving this role to an

Global Marketing Strategy and Practice Essay Example | Topics and Well Written Essays - 1750 words

Global Marketing Strategy and Practice - Essay ExampleIt was founded in the year 1981 in the city of New York (Buffalo Wild Wings, Inc, n. d). Within 2009, the restaurant spread across 652 locations. The organization recently changed the headquarter form Cincinnati to Minneapolis (Buffalo Wild Wings, n. d). The most famous products of the organization are Buffalo wings and various sauces. The organization is prevalent all over the world as BW3 (Company history, n. d). Over the years, the organization have increased the variety of products with the introduction of more than dozen unique dipping sauces which are served with the modified Buffalo style chicken wings. Besides specializing on the Buffalo wings, the restaurant chains have included various appetizers, burgers salads, desserts and refreshment in their menu (menus, n. d). more than 250 units of the restaurant are directly under the operation of the organization and the rest are operated by the franchisees (Franchise info, n. d). Reason for the primary choice of the grocerys of India , Japan and China could be attributed to the fact that the markets are hugely diversified and the preference of the customers for the prompt foods in this part of the world are always at an increasing rate. Another component which has guided behind the selection of the organization is the fact that the economies in the market of three countries are much more still among the Asian countries and the organization is pass judgment to deliver its best in the region. Process for the selection of the chosen market The process of screening of the international market is undertaken by the analysis of the internal and away environment of the potential markets and finally coming to a conclusion regarding the choice of the country. Below is the diagrammatic re infixation of the screening process Internal environment coat of the market Amount of resource Degree of knowledge External environment Competitive environment Structure of industry Consideration of social, cultural and economic factors. compend of the market in China for international expansion Market Size China is the most populous country in the world with a present population of nearly 1.341 billion. The vast population of china attracts business from all industries to invest in Chinese market. Market growth The substantial growth in the market makes China as the second largest economy of the world after United States (CSR report for congress, 2007). Risk of investment Initial research regarding the economic conditions interprets the market in china is stable and is capable of facing economic downturns. So any change in the global market scenario will not hold any huge loss for the marketers in China. Internal factors In China the overall condition of the fast food industry is also very stable and the market keeps going in a rapid rate. China also the presence of various multinational fast food organizations and their figures reflect the fact that word meaning to correct business strategies can yield favorable results for them (Fast food battle heats up in China, n. d). Market in Japan Market size The fast food market in Japan has been one of the most competitive markets in Japan

Final report Essay Example | Topics and Well Written Essays - 1750 words

Final report - Essay ExampleFlinn putting green has all the four categories of ecological goods and run as shown in the table belowBeing just thirty-six meters from the sea, Flinn common has plenty of water. The water at Flinn Park has many uses. During the dry season, the Flinn Park caretakers use water to irrigate the park and happen it. The water at Flinn Park provides visitors with an excellent opportunity to swim in nature. I argue that it is more(prenominal) adventurous to swim in a park than in a confined swimming pool. In addition, both the locals and visitors at Flinn Park enjoy the looker of the large water land slew of the sea nigh the park. Locals and visitors to a fault enjoy drinking the natural water that is free from chemical contamination at the park. The nearby large water mass of the sea provides a cool breeze during the day. The breeze from the sea is warm at night, and it reduces the effects of the warm temperatures at night. Therefore, Flinn Park is a saf e destination for tourists. Tourism boosts the local economy. Local industries around Flinn Park also use the water for industrial production. The large water mass of the sea close to Flinn Park creates a microclimate around the park. Because of the local climate created by the sea, local people at Flinn Park experience frequent showers that keep the vegetation at Flinn Park green throughout the year. Visitors also enjoy sporting events like boat riding with the water at Flinn Park. The water also provides the best sceneries for photo taking.Given the fact that Flinn Park is just thirty-six meters from the sea, it is not surprising that both locals and visitors enjoy the delicacy of seafood. Seafood has plenty of proteins, minerals, and vitamins. In addition, seafood has rattling low quantities of sodium and cholesterol. Seafood also boasts of low calories and an addition to many meals. Many experts in postnatal care recommend seafood as a

Study Framework Research Paper Example | Topics and Well Written Essays - 500 words

Study Framework - Research Paper ExampleThis essay stresses thatit is crystal clear that, other than the definition of pain, the theoretical modeling fails to describe and define the concepts of interest. Concepts of interest are symbolic or image re feedation of abstract ideas. They are major components of theories thus conveys the abstract ideas within the theories.The reservoir just uses the several concepts such as touch and pain, stimuli, impulses, neurons, pathways, responsivity, synapse, innocuous, neurons, intensity, skin, noxious among others.From this paper it is clear thatthe textile presents the relationships among the concepts and such relationships include Firstly, specialized sense organs convert pain and touch stimuli. Secondly, impulses for every modality travel along distinct pathways. Impulses project to pain and touch centers in the brain. Intensity affects pathways for stimuli because the number of impulses that are present in neurons determines the intensity of a stimulus. Also, low levels of activity encode innocuous stimuli while high level of activity encodes noxious stimuli. Somatic sense organs are responsive to a wide range of stimulus intensities. Finally, different sense organs tend to have distinct levels of responsivity to stimuli. The patter of activity or a population code of neurons encodes the location and modality of the stimulus.The map or model of the framework is provided for clarity. The review provides a diagram and a conceptual framework for each of the four most influential theories of pain perception.

Organisational Behaviour and Human Resource Management Southwest Research Paper

Organisational Behaviour and Human Resource Management in the southwest air passages - Research Paper ExampleSouthwest Airlines is a well know name in the American aviation industry. It is the largest domestic carrier in United States operating more than 3000 flights a day. The lodge is a huge winner story due to its record continuous profits, even in years when other airlines were suffering. The play along was founded in 1971 and since 1973 to 2003 the company never recorded an annual loss. This ironlike financial record has forced management gurus to study the company in detail in order to understand the factors behind its success. Southwest Airlines only locomote within United States and even then the company has d genius extremely well over the past three and a half decades. The friendly organisational culture of the company may be one of the reasons behind this tremendous success. In this report Southwest Airlines will be discussed in great expand and a thorough SWOT anal ysis will be conducted. Organizational behavior and lead within the company will be discussed alongside with humanity resource management issues. Details of organizational culture and structure will also be included in the report. In the end future directions of the company will be analyzed and discussion will be made on how it will try to launch its operations globally. Recommendations will also be made at the end. Background Southwest Airline has always used a strategy that is not widely practiced in the aviation industry. The company uses cost leadership approach in its business operations. Since its inception the company has targeted shorter routes and has tried to fly more flights between cities. Due to this approach Southwest Airline has been successful in gaining a significant market share in the country. The company has been successful in take downing costs to an amazingly low take aim and by doing this it has knocked out its competitors (Bunz & Maes, 1998). With very lo w fare it is a first choice of cost conscious frequent travelers. The company uses a variety of techniques to lower its costs down and maintains profitability by utilizing its resources in an efficient manner. An example would be the plane of Southwest Airlines where there is no first class sit down available. All the seats are labeled economy class because it allows more seats in the plane. This is one example of how lower costs is achieved by South West Airlines. Southwest Airline has also achieved success because of its inspirational leadership. The CEO of the company for a long time was Herb Kelleher. His charismatic leadership is one of the major reasons wherefore the company did well for a long time (Gibson & Blackwell, 1999). The business strategy of the company has been of lowering costs and increasing efficiency, and charismatic leadership blends well with such a strategy. The organizational culture of the company is also commendable. Southwest Airline has a very friendly culture and employees are boost to take initiatives. Employees are also treated in a good manner and this is what motivates them to work hard. Workers of the company are a major reason why company has always been successful even in tough economic times. Employees are given power to take decisions and this is why they are able to pose up with innovative ideas and this helps the company at the grass root level. The company only flies short routes with United States and it

Applied theory Essay Example | Topics and Well Written Essays - 1500 words

Applied theory - Essay ExampleBesides Beyonce and her conserve Jay Z, the article talks about other customary bands such as U2 and its lead singer Bono and Coldplay, the major artists expected to perform at the summer medicine festival in Glastonbury (Topping, 2011 15). From this article, the emergence of the popular finish in form of music can be evaluated by considering theories of industrialization and of cultural studies. Popular flori ending is a broad term that incorporates common aesthetic or life practices in qualitative and statistical dimensions (Arnold, 196431). However, modern day theorists regard popular culture as a common tradition that has arisen in the modern times and it differs from folk tradition beca rehearse it is mess-produced and different from high life because it is consumed in mass (Arnold, 196432). From this article on Beyonce, it is apparent that popular culture has undergone a lot of transformation from the last century. The current popular culture is characterized by extensive use of the mass media to publicize the events and elaborate organization by the artist and event organizers. Gans (197461-62) defines popular culture as an epitome of the society, reflecting the transformations occurring in the society. According to Giddens (197929), European and American societies underwent profound transformation in the 18th and 19th centuries. These changes resulted to massive accessible reorganization especially in the western European spheres where many people locomote to work in urban areas in the emerging industries. Transformation from the rural peasantry to mass production in industries not only influenced the economic aspect of the workers, but their culture took a different turn (Giddens, 197949). Arnold (196485) noted that industrialization also brought with it capitalism in addition to increased interactions and mixing of diverse cultures. A compounding of these factors in addition to the strenuous activities in the ind ustries resulted to creation of a homogeneous society, with shared experiences across the regions. In addition, the increasing social density in the residential district and division of labor due to capitalism accelerated creation of distinct social classes, especially at the middle class level. Archer (1995116-125) argues that a confederacy of capitalism ideology and its austere administrative structure resulted to increasing literacy levels especially to the middle class creating a formidable social, economic and cultural hegemony that changed the popular culture immensely. In this regard, capitalism resulted to sudden change in power that eventually caused social differentiation in the society. Archer (1995 19) argues that the raise of the popular culture does not only involve a large group of individuals, but people who have high level of organization pertaining to their tastes and preferences. This class plays a very exact role in the cultural industry that has developed to meet the artistic aspirations of the middle class. Another influential factor in the middle class towards the popular culture is the high literate levels. According to Archer (1995 49), the increasing levels of literacy in the middle class resulted to more economic empowerment that lead to accelerated social differentiation that enabled the people to realize new possibilities and discover new and limitless dimensions of their lives for exploration. Therefore, the middle class did not wish to be just machines working in the emerging industries for survival, but as beings with another dimension for fun and recreation. The high culture was not initially intended for entertainment, but it provided the middle class with opportunities for expressing their frustrations, achievements, joys and aspirations in their working places. Burke, (1978 b 113) noted that the emergence of the

Thought Essay Example | Topics and Well Written Essays - 500 words

thought - Essay ExampleAccording to the traffic regulations and safety expectations, it is non advisable to drive under the influence of alcohol. As such, devices that nominate sense alcohol derriere communicate with the driver and affirm him when it is safe to drive. Such a device can also lock the car until the drivers sobers up such that he can drive well.The other thing that can be communicated to me by these devices is the element of giving direction. In the event that I am lost or I have diverted from my route, the device can tell me that I should stop and navigate my way towards the right direction. When you get into a new place, it can be noted that it is very easy to get lost and this can happen when there is no one in site. Given such a scenario, I can communicate with the device in the car to instal me the right direction. devices can also talk to me about the general issues of the environment I would be driving. These devices can sense if the terrain is good for my c ar and they can inform me the appropriate road to follow in the event that roughly parts of the road atomic number 18 damaged. In the same vein, such a device can warn me to slow down when I am approaching depressions along the road. This will help me to maintain reasonable speed that does not harm my vehicle.The devices mentioned in a higher place can also be used to communicate with me in the event of any malfunction of different parts of my car. In some cases, there are certain parts that can malfunction but the car can still move. Such problems are often difficult to diagnose and in some cases they can be taken for granted by the motorists but the truth is that they pose a real threat to the vehicle and the motorist as well. Though minor, such problems can culminate into bigger problems that may be costly and difficult to repair. As such, whenever a problem has been detected, the devices mentioned above can talk to me so that I can take action. They can also communicate with me so that I can

Marketing company research Term Paper Example | Topics and Well Written Essays - 3250 words

Marketing company research - Term Paper ExampleThe sector has been growing at a rapid pace since the last few years, but 2012 was a breakthrough year, as during this period, the pains generated the highest ever revenue. However, the most alarming fact approximately the consumer electronics market of UAE is that, it is mainly driven by the tourist segment. Hence, the dependency on the tourist segment is extremely high. The local consumers on the other hand ar more cautious when it comes to the purchase of electronics product or any other luxury goods. This study will investigate about the possibilities of Sony to gain success in the UAE market. The company is currently dealing with several external business challenges and to curb those issues, they be recommended to launch a new product i.e. a Hi-Fi arrangement with affordable price. The financial crisis of UAE and weaknesses in Dubai is also a cause of concern for the sedulousness. The financial crisis has compelled local consu mers to spend in a vigilant way. Despite the complete(a) situation, UAE still remains an attractive market for the companies belonging to the consumer electronics segment. ... (Hsu 223) However, due to stable political scenario there is hardly any external disturbance for the companies operating in this industry. Another beneficial factor is that the people of UK are music-lover and 84% are urbanized population. Around 13.8 % and 61.5 % people belong to the age group of 15-24 years and 25-54 years, who are the potential customers of this industry. With a developed logistics infrastructure (42 airports, 4,080 km Roadways and 61 merchant marines) (Middle East United Arab Emirates) the distribution of the products will not be a cause of concern. Hence, the country will offer favorable business condition for the new product of Sony. Industry Analysis The high scale of sophistication among the consumers of UAE fuels the lease of new and innovative electronics item. The demand of cuttin g-edge editions of the electronic products has more demand in UAE and Middle East than anywhere else in the world. However, one of the major constraints of the industry growth is high price, at least for a certain segment of customers. Hence, launching new and innovative products at an affordable price range discharge be extremely beneficial for the companies. Since, the recent past another trend being identified in the consumer electronic industry is the shifting distribution pattern. about of the retailers are trying to establish online shopping platforms for the purpose of reducing their cost of operation and distribution. The UAE consumers are demanding products that which has better connectivity, high-end features, and better performance, quality, speed and convenience. The market size of consumer electronics industry of UK is

Cellular and Molecular Pathology Essay Example | Topics and Well Written Essays - 1500 words

Cellular and Molecular Pathology - Essay ExampleIn obtaining the right interweave for the examination, there are two distinct methods that can be employed. That is the physical examination technique and the liver biopsy technique. During physical examination, the medical history of the suspected patient is checked and more precaution is paid to the patients abdomen. Presence of lumps in the liver can be felt as a patient lies flat with the liver creation swollen. Other cases present an enlarged spleen and ability to hear a unique sound/ sound when a stethoscope is workoutd to listen to the blood vessels. The noise is usually caused by tumor pressure on the vessels. Liver biopsy is the appropriate method that can be used in obtaining materials for the study. In this case, a decided diagnosis is provided. It is appropriate since it deals with the actual tissues and unruffleds from the liver gum olibanum giving appropriate results rather than the suspect results as provided by the physical method of testing. Liver biopsy is do through obtaining a sample of the liver or rather a tissue fluid using a fine needle. The obtained tissue or fluid is prepared and checked under the observation microscope for the presence of cancer cells. In many incidences, about 70% biopsy shows a positive result for cancer (Brown, 2010). However, in fewer situations, there are risks involved whereby about 0.4% of the cases, some patients develop severe blood loss since a number of tumors are supplied with major and many blood vessels thus the heavy bleeding. 2. Methods of compulsion and processing that are most suitable for the studies to be performed a) Tissue fixation Fixation is the process by which obtained tissue samples are preserved in a life like state preventing damage and distortions and is always carried out sooner after tissue removal through surgeries and immediately after death in the case of autopsies. There are several fixatives such as alcohols, mercurials, oxidizing agents, picrates and aldehydes. In this case I would prefer the use of formaldehyde which is also regarded as a combination of formalin and glutaraldehyde. The choice is coherently based on the neutral nature of the formaldehyde solution and the ability to penetrate the tissues cells thus encouraging visibility during the observation time. Formaldehyde has a standard solution hydrogen potential at 10% buffered formalin. The buffer is profound in prevention of acidity that would in turn cause precipitation of the formol-heme tint in the tissues. Formalin has an osmotic pressure that is equal to that of the mammalian cells thus preventing the tissue structure changes due to its reaction. The ratio of the fixative to be used stands at 101 to the fixative tissue. The fixative specimen would also boost the fixation process. The process of fixation is also increased by altering the temperature which when increased increases all chemical reactions. In the event where the hematox ylin and esion tissues are to be obtained for a pathology test, formalin is a recommended fixative to be used in the preservation process of the tissues since it is more tolerant and harmless to the tissues (Pathol, 2010). Formalin and alcohol are considered as the best fixatives that penetrate the tissues. Penetration is accelerated in thin sections compared to thick sections of tissues. However, formalin is only recommended for shirt time fixation and cannot be used in the preservation of skeletal specimens since after a long duration it softens the bones and changes the color of

Johann Wolfgang Von Goethe Essay Example for Free

Johann Wolfgang Von Goethe EssayJohann Wolfgang von Goethe was a Ger part writer and polymath back in the 1800s. Goethe is considered the supreme genius of modern German literature. Although he was alive so long ago, the ideas he put out at that place ar still pertinent to the modern world such as my own(prenominal) life, recent movies, and current events. Goethe came up with this viewpoint on lifeUntil bingle is committed there is hesitancy, the chance to draw back, always ineffectiveness. Concerning totally acts of initiative (and creation) there is one elementary truth, the ignorance of which kills countless ideas and splendid plans that the moment one definitely commits oneself, then providence moves too. All sorts of things occur to help that would never have other occurred. A whole stream of events issues from the decision rising in ones favor all manner of unforeseen, incidents and meeting and material assistance, which no man could have dreamed would have come his way. Whatever you can do, or dream you can, begin it. Boldness has genius, proven and magic in it. Begin it todayGoethes quote is a universal truth. His philosophy is even proven in my life. A project was given to me that I grew abhorrence for. Procrastinating until a braces days before the due date, I became upset and overwhelmed. I started convincing myself I could not do it. My mother say, youre making it harder than what it is. Do your research. permit the ideas come to you. It will all come together once you start. Stop putting it off and just do it. With that in mind, I centered my denseness to my project and nothing but my project. Ideas kept coming to me as I let my mind and words flow. I became the person I needed to do to be for the project. I completed it to my best ability. I even made the appearance of my project outstanding. My teacher was so impressed with my work that she presented it to the class, and it was passed around the room. It all happened because I f ocused my mind on that specific goal.The movie Forrest Gump is an all-time favorite. The main character was committed to every task he was given. One day he decided to run, and he ran across the United States. It took him 3 years, 2 months, 14 days and 16 hours until he felt he was finished. Furthermore, while he was at camp in the army, all he did was play ping-pong. All he thought about was ping-pong. He even played ping-pong in his sleep. He was so faithful a whole crowd would come to watch him play. Even when he was in the army and went to save his best good friend Bubba, he didnt stop until he found him. He saved his whole platoon that day while searching for Bubba. Every time he was on a mission or had a goal, he would direct all his focus to that particular objective. He had the ability to focus on anything and do it to his full potential.In the world today, we ar in an economic crisis. Companies lay off workers therefore, there are loads of unemployed wad. Since they have no jobs, they are not receiving money. Companies arent selling much because people have no money to buy things that are not necessities. There is no flow of money. Everyone is afraid(predicate) to put their cash out there because they are frightened by the fact that they might not be successful and wouldnt have exuberant to buy necessities anymore. There is ineffectiveness and hesitancy in the world. No one wants to take a risk and be committed to one thing. Once people devote themselves to fixing the economy, it will happen. However, everyone is waiting on someone else to do it. Just like in the great depression, everyone was afraid to do something about the problem, until everyone said enough is enough and were devoted to fixing the problem and look what happened because of that. We solved the crisis.In my final analysis, many people are not focused and are worried about too much. Focus on one thing and commit yourself to it. Everything a person does should be there center of a ttention. By doing this, one will achieve their goal and maybe even more than expected. Goethes philosophy shows how to reach a goal Focus, commit, and do it. Just like Nike, a successful shoe company, says, Just do it and whatever you want to happen, will happen.

Tv Food Essay Example for Free

Tv Food EssayHave you ever sat in front of the TV devouring tons of snacks and non even give attention to how much you had already eaten? That is why this essay sparked my attention I constantly find myself in front of the TV craving snacks and chomping away, not even thinking about how much I am eating. Dolly Mittal, Richard J. Stevenson, Megan J. Oaten, and Laurie A. Miller conducted an experiment to find out if our memory is a factor for what weve already eaten. One amnesiac patient HM started this idea when he sat down to eat a second meal immediately after overwhelming the first because he had forgotten he already had eaten.This experiment is trying to show that snacking spell ceremony TV, in opposition to snacking while not watching TV, can lead us to eat more later on. They want to prove it is because the TV affects our memory of how much we snacked earlier. In experiment one they carry thirty-two female women that are not dieting and not diabetic with a BMI between 18 and 25 and let them spend 20 proceedings eating as much snack food as they want. They are given chocolate balls, pringles, coca cola, and orange juice. Half of these ladies did it watching a 20 minute TV episode and the other half did it sitting quietly.Afterwards the remains were taken and measured both groups consumed around the same amount of snacks. just about one hour later they sat the ladies down to eat lunch which would include sandwiches, biscuits, crackers and dip. They found the result they were looking for when the women who had watched TV earlier while snacking ate more of this meal than the ladies who had earlier snacked without the TV. The result was finale when the TV group also couldnt remember how much they had snacked on during the quantify they watched the TV.In experiment two the experiment was very similar to experiment one except that they wanted to see if the type of TV show would affect anything. This time they had the ladies watch different types of shows- funny, sad, and boring. The results were very similar to the first experiment and they learned that the type of TV show made no difference to the food they consumed. It was support that when normal weight non-dieting females snack while watching TV, they later consume more food on a TV free meal than participants who snacked without TV.Also, participants who watched TV while snacking were less accurate in remembering the amount of snack food they had consumed. Something that I thought was interesting about this experiment is that it doesnt fetch on men. In the journal it is mentioned that men take a different approach to this and try to eat as much food as possible, til now in the beginning the amnesiac patient HM that Hebben reported was a male. I didnt like that the women fasted before they came to do the experiment. It is not a solid life situation.Most of the time when Im snacking in front of the TV I might affirm already eaten before that or I am just about to eat. Also If I knew that this experiment was all about food I do not know if I would fix eaten what I normally do. I might have been embarrassed and not given correct information. There is no way to make this experiment run 100% but that is how it is with most experiments. They conclude Our data suggest that TV probably exerts some as yet unspecified effect on participants force to recall earlier bouts of food consumption, leading to over consumption on a later TV free test meal.As TV conceive is associated with eating in so many different ways and as over consumption of food is a major problem in most industrialized nations, it would seem important to study exactly how this occurs. Obesity is a HUGE problem in our country and I think that this could possibly have something to do with it. Even small children are watching TV now with a bag of chips in one hand and a soda in the other. Our nation is constantly getting fatter. Now when I sit in front of the TV I will think about what Im eating and apply what I know to help me consume the right amount of food.

Transaction And International Law Essay Example for Free

Transaction And International Law EssayQuestion 1. Before the UCC and the UCITA, what was one of the first, and most significant, of the U.S. governments attempts to promote harmony in commercial laws from state to state? (Hint think of commerce and Constitution).The first, and most significant, of the U.S. governments attempts to promote uniformity in commercial laws from state to state is firstly, the relevant victual of the US Constitution and also Section 118 of the General Business Law which predates that of Section 7-210. 1Question 2. Based on the information presented above, what do you see as the major differences surrounded by denomination 2 of the Uniform Commercial Code and UCITA?The UCITA, as a controversial model law promulgated by the subject Conference of Commissioners on Uniform State Laws, cover transactions in computer and digital information, in place of Article 2 of the UCC. UCITA would codify the assure that traditional softw be distributions are author ises, not sales. Section 102(43), (44) of the UCITA (1999 Official Text) recognised mass marketed binary software transactions as permissions.2 UCC Article 2 covers simply contracts for sale of verticals, so computer software is not expressly covered by Article 2. Computer software is different considering that it is so easily copied, hence it needs special protection.It is one of a few commercial enterprises that altogether depend on a single traditional copyrighted work such as a book, musical recording, motion picture, or painting.3 Licensing thus becomes very important. Licensing enables the developer to control software distribution, to price software to reflect its value to the user, and to ensure that users are subject to developers limitation of liability provisions. However, there is a legislative bed cover that has forced courts to practice the UCC to license transaction, which it was never meant to address. Hence, the UCITA.Question 3. What is the legal distinct ion between selling a product and licensing it?The overlap of terminology between sale and license has caused confusion within the courts and has led to some acceptance of a license as a sale in some jurisdictions. The courts have used several methods to establish that a sale of software is the sale of a good within the meaning of the UCC Article 2. The simplest method of establishing software as a sale is when the parties agree in their briefing that Article 2 applies to the licensing of their software. Court would thus only have to look at the contract to see what rules would apply.For other courts, the analysis is more in-depth. In Architectronics, Inc v. Control Systems, the court applied UCC Article 2 to a software development transaction for a license of the software. The court held that the applicability of Article 2 is not defeated by use of license in lieu of sales if license provides for transfer of some of incidents of goods ownership. In Microsoft Corp. v. DAK Industries , the court looked to the economic realities of the particular arrangement. Upon this analysis, the court found that DAK had a right to sell the software and thus the arrangement was similar to a purchase of goods thus indicating that it was a sale, not a license to use.4Question 4. more of the provisions in the UCITA were first proposed as a modification to Article 2 of the UCC. Why do you think the drafters decided to propose it as a separate and distinct uniform act?To be effective, a provision must be approved both by the NCCUSL and the ALI. Since the final draft of Article 2B as proposed was rejected by the American Law Institute or ALI, the required approval of both bodies was thus lacking. As a consequence, the NCCUSL renamed it as the in a flash UCITA.5 Specifically, the UCITA, as a controversial model law promulgated by the National Conference of Commissioners on Uniform State Laws, covered transactions in computer and digital information, in place of Article 2 of the UCC . UCITA would codify the view that traditional software distributions are licenses, not sales. Section 102(43), (44) of the UCITA (1999 Official Text) recognized mass marketed binary software transactions as licenses.6 UCC Article 2 covers only contracts for sale of goods, so computer software is not expressly covered by Article 2. Computer software is different considering that it is so easily copied, thus it needs special protection. It is one of a few commercial enterprises that entirely depend on a single traditional copyrighted work such as a book, musical recording, motion picture, or painting.7 Licensing thus becomes very important. Licensing enables the developer to control software distribution, to price software to reflect its value to the user, and to ensure that users are subject to developers limitation of liability provisions. However, there is a legislative gap that has forced courts to apply the UCC to license transaction, which it was never meant to address. Hence, the UCITA.ReferencesAdobe Systems Inc., 84 F. Supp. 2d SoftMan Products, 171 F. Supp. 2d.August, R. International Business Law (3rd Edition), New island of Jersey 2000Ayyappan, UCITA Uniformity at the value of Fairness?, 69 Fordham L. Rev. 2471, 2471-72(2001)Brownlie, I. Principles of Public International Law (6th edition), OUP, 2003.Davidson Assocs., Inc. v. Internet Gateway, Inc., 334 F. Supp. 2d 1164, 1177 (E.D. Mo.2004)Lake v Dye, 232 NY 209 1921Maritime World Corp. v Grefe Steel Warehouse Corp., 154 NYS 2d684Nadan, packet Licensing in the 21st Century Are Software Licenses Really Sales, andHow Will the Software Industry resolve?, 32 AIPLA Q.J. 555, 558 (2001).1 August, R. International Business Law (3rd Edition), New Jersey 2000 Lake v Dye, 232 NY 209 1921 Maritime World Corp. v Grefe Steel Warehouse Corp., 154 NYS 2d684 Sup Ct, Trial Term, NY County 1956)2 Davidson Assocs., Inc. v. Internet Gateway, Inc., 334 F. Supp. 2d 1164, 1177 (E.D. Mo. 2004) where the court finds fi rst sale doctrine does not apply because defendants did not buy the software, they bought a license to the software.3 Nadan, Software Licensing in the 21st Century Are Software Licenses Really Sales, and How Will the Software Industry Respond?, 32 AIPLA Q.J. 555, 558 (2001).4 Adobe Systems Inc., 84 F. Supp. 2d SoftMan Products, 171 F. Supp. 2d.5 Ayyappan, UCITA Uniformity at the Price of Fairness?, 69 Fordham L. Rev. 2471, 2471-72 (2001)6 Davidson Assocs., Inc. v. Internet Gateway, Inc., 334 F. Supp. 2d 1164, 1177 (E.D. Mo. 2004) where the court finds first sale doctrine does not apply because defendants did not buy the software, they bought a license to the software.7 Nadan, Software Licensing in the 21st Century Are Software Licenses Really Sales, and How Will the Software Industry Respond?, 32 AIPLA Q.J. 555, 558 (2001).

Managing financial resources and decisions JS and CO

Managing fiscal resources and decisions JS and COJS and co is a medium sized retail merchant formed by two partners, James and Sainsbury, who ar running it in the UK since 1869. The retailer specializes in quality food products but it sells other non-food products as well. This club got very good success in the market from the past three years. During this discussion we ar going to discuss about this caller-out sources of pay, pay as a source, fiscal decisions, and financial military ope symmetryn.The broad pile of this company in our discussionP1 (sources of Finance)P2 (Finance as a resource)P3 (Financial decisions)P4 (Financial performance)P1 (SOURCES OF FINANCE)IDENTIFY THE SOURCES OF FINANCE AVAILABLE TO THE BUSINESSWhen a company is growing rapidly, for example when contemplating investment in capital equipment, its period financial resources may be inadequate. Few growing companies atomic number 18 able to finance their expansion plans from cash lead alone. They w ill therefore need to consider raising finance from other external sources. In addition, managers who ar looking to buy-in to a duty or buy-out a air from its owners may non aro function the resources to acquire the company. They will need to raise finance to achieve their objectives. there are a number of potential sources of finance to chance on the needs of a growing furrow Existing shareholders and directors bills Business angels Clearing banks ( all all overdrafts, short or medium term loans) Factoring and invoice discounting Hire purchase and leasing Venture capitalA key consideproportionn in choosing the source of new business finance is to strike a balance between equity and debt to ensure the funding structure suits the business.The main differences between borrowed money (debt) and equity are that bankers call for interest payments and capital repayments, and the borrowed money is usually secured on business assets or the psycheal assets of shareholders and/or directors. A bank alike has the power to place a business into administration or bankruptcy if it defaults on debt interest or repayments or its prospects decline.ASSESSING THE IMPLICATIONS OF DIFFERENT SOURCES.Financial institutions that transcend field of study boundaries and engage in such(prenominal) activities as extensive inter bank contracts, over-the-counter derivatives contracts, quit, bond, and syndicated loan issuance, and trading activities globally has led to stronger interconnections, innovation, and growth. While tighter interdependencies can increase the efficiency of the global financial system by smoothing credit allocation and risk diversification, they create also increased the potential for cross-market and cross-border disruptions to spread swiftly. In addition, financial innovations have enabled risk transfers that were not fully recognized by financial regulators and institutions themselves, and have complicated the respectment of counterparty risk, risk management, and policy responses. Although linkages across institutions have traditionally focused on solvency concerns, the current crisis reminds us of the relevance of liquidity spillovers, specifically that(1) Interconnectedness means difficulties in rolling over liabilities may spill over to the financial system as a whole and that(2) Rollover risk associated with short-term liabilities is present not only in the banking sector but, equally importantly, in the nonblank financial sector. Thus, it is essential to emend our apprehensiveness and monitoring of direct and indirect financial systemic linkages, including by strengthening techniques to assess systemic link-ages, and thereby feed to qualification systemic-focused supervision feasible.Four completing approaches to assess financial sector systemic linkages and focuses on this definition of systemic risk 2The network approachThe co-risk modelThe distress dependence matrixThe default intensity modelCHOOSING THE seize SOURCE OF FINANCE FOR THE BUSINESS.There are a number of ways of raising finance for a business. The typecast of finance chosen depends on the nature of the business. Large organizations are able to use a wider variety of finance sources than are smaller ones. Savings are an obvious way of putting money into a business. A small business can also borrow from families and friends. In contrast, companies raise finance by issuing shares. Large companies often have thousands of divergent shareholders.To gain extra finance a business can take out a loan from a bank or other financial institution. A loan is a sum of money lent for a given period of time. repayment is made with interest. The lender of money needs to know all the business opportunities and risks involved and will therefore want to see a detailed business plan. The lender may also want some form of security should the business run into financial difficulty, and may therefore prefer to result a secured loan.Another way of raising short-term finance is through an overdraft facility with a bank. The borrower is given permission to take out more from their account than they have put in. The bank fixes a maximum limit for the overdraft. Interest is charged on the overdraft daily.Businesses may also qualify for grants. Government and private specie are sometimes made available to businesses that meet certain conditions. For example, grants and loans may be available to firms setting up in rural areas or where there is game unemployment.Out comesBy this module I understood the different foresighted term and short term sources of finance with the implications of choice of one source over the other and any advantages and disadvantages of sources different sources of finance.P2 (FINANCE AS A RESOURCE)ASSESS AND COMPARE THE COSTS OF ABOVE MENTIONED SOURCES OF FINANCE.A company might raise new funds from the side by side(p) sourcesThe capital marketsi) New share issues, for example, by companies acquiring a stock market listing for the first timeii) Rights issues Loan stock well-kept earnings Bank borrowing Government sources Business expansion scheme funds Venture capital Franchising.Ordinary (equity) sharesOrdinary shares are issued to the owners of a company. They have a nominal or face value, typically of $1 or 50 cents. The market value of a quoted companys shares bears no kindred to their nominal value, move out that when ordinary shares are issued for cash, the issue price must be equal to or be more than the nominal value of the shares.Deferred ordinary sharesAre a form of ordinary shares, which are entitled to a dividend only after a certain date or if profits rise above a certain amount. Voting rights might also differ from those attached to other ordinary shares.Ordinary shareholders put funds into their companya) By paying for a new issue of sharesb) through retained profits.New shares issuesA company seeking to obtain additional equity funds may bea) An unquoted company wishing to obtain a Stock Ex mixed bag point of referenceb) An unquoted company wishing to issue new shares, but without obtaining a Stock Exchange quotationc) A company which is already listed on the Stock Exchange wishing to issue additional new shares. beg offING THE IMPORTANCE OF FINANCIAL PLANNINGFinancial be afterit is a process which presents before an individual, organization or even a country, the current financial position and the adjustments in the spending pattern, in order to meet the goals.Importance of Financial PlanningIt is important to plan finances in order to reap long term benefits through the assets in hand. The investments that one makes are structure properly and managed by professionals through financial planning. Every decision regarding our finances can be monitored if a proper plan is devised in advance. The following points explain why financial planning is important.Cash Flow Financial planning helps in increasing cash flow as well as monitoring the spending pattern. The cash flow is increased by undertaking measures such as tax planning, prudent spending and careful budgeting.Capital A strong capital base can be built with the help of efficient financial planning. Thus, one can think about investments and thereby improve his financial position.Income It is possible to manage income effectively through planning. Managing income helps in segregating it into tax payments, other monthly expenditures and savings.Family Security Financial planning is necessary from the point of view of family security. The various policies available in the market serve the purpose of financially securing the family.Investment A proper financial plan that considers the income and expenditure of a person helps in choosing the right investment policy. It enables the person to reach the set goals.DESCRIBE THE INFORMATION NEEDS OF DIFFERENT DECISION MAKERS.Commonly used indicators such as the gross national product (GNP) and measurements of individual r esource or pollution flows do not provide adequate indications of sustainability. Methods for assessing interactions between different sectoral environmental, demographic, social and developmental parameters are not sufficiently developed or applied. Indicators of sustainable development need to be developed to provide solid bases for decision-making at all levels and to contribute to a self-regulating sustainability of integrated environment and development systems.(a) To achieve more monetary value-effective and relevant data collection and assessment by better designation of users, in both the public and private sectors, and of their tuition needs at the local, provincial, national and international levels(b) To strengthen local, provincial, national and international capacity to collect and use multicultural information in decision-making processes and to enhance capacities to collect and analyze data and information for decision-making, particularly in developing countries(c) To develop or strengthen local, provincial, national and international means of ensuring that planning for sustainable development in all sectors is based on timely, reliable and usable information(d) To make relevant information accessible in the form and at the time required to facilitate its use.DESCRIBE THE IMPACT OF FINANCE ON THE FINANCIAL STATEMENTS.Financial statements (or financial reports) are formal records of the financial activities of a business, person, or other entity.All the relevant financial information of a business enterprise presented in a structured manner and in a form easy to understand, is called the financial statements. There are four basic financial statements proportion sheet also referred to as statement of financial position or condition, reports on a companys assets, liabilities, and Ownership equity at a given point in time.Income statement also referred to as Profit and Loss statement (or a PL), reports on a companys income, expenses, and profits over a period of time. Profit Loss account provide information on the operation of the enterprise. These include sale and the various expenses incurred during the processing state.Statement of retained earnings explains the changes in a companys retained earnings over the reporting period.Statement of cash flows reports on a companys cash flow activities, particularly its operating, investing and financing activities.For large corporations, these statements are often complex and may include an extensive set of notes to the financial statements and management discussion and analysis. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements.OutcomeBy this module, I depict the costs of finance as a resource, how to make up a budget on the basis of given information and implication of failure to finance adequately.P3 (FINANCIAL DECIS IONS)ANALYZE BUDGETS AND MAKE APPROPRIATE DECISIONSHow much unbudgeted downside risk you should manageWorst-case scenario (given catastrophic losses) vs. regretThe value (and cost) of compliance with regulations (for example, SOX)Real Options The Value of Midcourse Corrections to ProjectsOne of the fundamental insights of modern financial possibleness is that options have value. The phrase We are out of options is surely a sign of trouble. However, because corporations (and other organizations) make decisions in a dynamic environment, they usually have midcourse options that should be considered in project valuationsThe Option to Abandon a project Has value if return (or savings) turns out to be lower than expectedThe Option to Expand a project Has value if return (or savings) turns out to be higher than expectedThe Option to Delay a project Has value if the underlying variables are ever-changing with a favorable trendThe Option to Outsource a project Has value if internal resource s dont have required experience and expertiseIn practice, companies sometimes have other choices. They can delay the decision until later, when more information is available. Or, they can call in outside help, even after having deciding not to do so at the outset. Such investment timing options can dramatically affect a projects estimated mean NPV and risk. Projects that can easily be change in these ways are more valuable than those that do not provide such flexibility. The more uncertain the outlook, the more valuable this flexibility becomes. prognosticate UNIT COSTS AND MAKE PRICING DECISIONS USING RELEVANT INFORMATION.Defining CostsThere are several types of costs to consider when distributeing a breakeven analysis, so heres a refresher on the most relevant.Fixed costs These are costs that are the same regardless of how many items you sell. All start-up costs, such as rent, insurance and computers, are considered fixed costs since you have to make these outlays before you sel l your first item. multivariate costs These are recurring costs that you truckle with each unit you sell.Setting a PriceThis is critical to your breakeven analysis you cant calculate likely revenues if you dont know what the unit price will be.psychological science of Pricing Pricing can involve a complicated decision-making process on the part of the consumer, and there is plenty of research on the marketing and psychology of how consumers perceive price. Take the time to review articles on pricing strategy and the psychology of pricing before choosing how to price your product or service.Pricing Methods There are several different schools of thought on how to treat price when conducting a breakeven analysis. It is a mix of quantitative and qualitative factors.The formula Dont worry, its fairly simple. To conduct your breakeven analysis, take your fixed costs, divided by your price, minus your variable costs. As an equation, this is defined asBreakeven Point = Fixed Costs/(Unit S elling Price Variable Costs)This calculation will let you know how many units of a product youll need to sell to break even.Above the breakeven point, every additional unit exchange increases profit by the amount of the unit contribution margin, which is defined as the amount each unit contributes to covering fixed costs and increasing profits. As an equation, this is defined asASSESS THE VIABILITY OF A PROJECT USING INVESTMENT APPRAISAL TECHNIQUES.Learning OutcomeAssessment Criteria1. Understand the nature of accounting, accountability and stewardship at heart a business environmentUnderstand the nature and purpose of book-keeping and accounting and the difference between them.Be able toExplain the difference between book-keeping, financial accounting and management accounting.Identify different stakeholders and their interest in the financial position of the business.Explain how accounting can be used for planning, decision making and control.Be able toIdentify and describe the fundamental accounting concepts of going concern, accruals, consistency, prudence and true and fair.Identify the key elements of financial statements (income, expenses, assets, liabilities, capital) and describe their relationship exploitation the accounting equation.1. Understand the nature of accounting, accountability and stewardship within a business environment (continued)Identify the main financial statements and explain how they are compiled (Profit and Loss Account, Balance Sheet and Cash Flow Statement).Describe how financial accounts are regulated using accounting standards.2. Understand how financial statements can be analysed and interpreted to adjudicate the performance of a businessUnderstand how financial statements can be analysed and interpreted using ratio analysis so that stakeholders can judge the performance of a business.Be able toIdentify likely users of ratio analysis and explain how they might use the information.Calculate and interpret profitability rati os (gross profit, net profit, ROCE, asset turnover).Calculate and interpret liquidity ratios (current ratio, acid test ratio, debtor days, creditor days, stock turnover days).Calculate and interpret investment ratios (gearing, interest cover, simple EPS)Use ratio analysis to make comparisons between one business over time, two businesses or to compare results to industry standards.Explain the benefits and limitations of ratio analysis.3. Understand the importance of functional(a) capital maintenance (continued)Explain how creditors can be used as a source of finance and identify the costs of trade credit.Explain how the elements of working capital can be managed effectively to minimise borrowing and its associated costs.Understand how a cash flow forecast can be used to visit and manage future working capital requirements.Be able toDistinguish between cash and profit.Identify and understand the implications of non-cash accounting adjustments such as derogation and provision for bad debts.Prepare a simple cash flow forecast and identify periods of cash excess or cash shortage.4. Identify and assess different sources of funding available for businessUnderstand that there are a range of sources of finance available for businesses and those different types of finance are competent for different purposes.5. Understand and distinguish between costs based on their behaviourUnderstand that costs can be classified in different ways based on their behaviour.OutcomeBy this module I able to understand the different investment appraisal techniques and nature of long-term decisions.P4 (FINANCIAL PERFORMANCE)EXPLAIN THE PURPOSE OF MAIN FINANCIAL STATEMENTSThe three main financial statements areThe balance sheet-which reports a corporations assets, liabilities, and stockholders equity as of a point-in-time (e.g., as of midnight of December 31, 2009).The income statement-which reports a corporations revenues and expenses for a period of time, such as a year, quarter, mont h, 52 weeks, 13 weeks, etc.The statement of cash flows (or cash flow statement)-which provides information on the change in a corporations cash and cash equivalents during the same period of time as the income statement.The financial statements that are distributed outside of a company need to be prepared in accordance with generally accepted accounting principles (GAAP). For example, the cost principle generally requires that the balance sheet should report long-lived assets at cost minus accumulated depreciation. The matching principle requires that the cost of long-lived assets used in the business be allocated to various accounting periods in which they generate revenues or are used up.ANALYSES FINANCIAL STATEMENTS USING APPROPRIATE symmetryNS AND COMPARISONS, BOTH INTERNAL AND EXTERNAL.1. latest RATIO OR WORKING CAPITAL RATIOCurrent ratio may be defined as the relationship between current assets and current liabilities it is also known as working capital ratio.Current assetsC URRENT RATIO =Current liabilitiesYear ended2007-082006-072005-062004-052003-04Current assets(in crores)913.27233316141171913.27Current liabilities(in crores)1479994475336213Ratio0.622.3473.3973.4854.132InterpretationA current ratio of 21 is usually considered as ideal.If it is less than 2, then it means the company is not enjoying the adequate liquidity.In past five years it shows a decline in the ratios.2. QUICK RATIOFormula = Current Assets Inventory Prepaid ExpensesCurrent LiabilitiesInterpretationA quick ratio of 1 is considered ideal.In all the five years, it was above 1, where the funds can be properly employed.LEVERAGE RATIOS1. DEBT EQUITY RATIODebt-equity ratio, also known as External-Internal ratio is calculated to measure the relative claims of outsiders and the owners (i.e., shareholders) against the firms assets. This ratio indicates the relationship between the external equities or the outsiders funds and the internal equities or the share holders funds.Interpretation A DEBT EQUITY RATIO OS 21 IS IDEAL.IN 2004-06 THERE IS NO DEBT EQUITY RATIO.IN 2007 AN 2008 IT SHOWED A NEGLIGIBLE VALUE.2. PROPRIETORY RATIOIt is the ratio between shareholders equity and Total Assets.Formula= Shareholders EquityTotal Assets yrSHAREHOLDERS EQUITYTOTAL ASSETSRATIO2004125.3413090.0952005140.7116510.0852006285.1522570.1262007291.8033890.0862008298.6539870.074InterpretationA higher the proprietary ratio the better it isIn all the five years it is less than one.It shows sapless financial position of the business.3. INTEREST COVERAGE RATIOIt is the ratio between EBIT and InterestFormula = EBITInterestYEAREBITINTERESTRATIO200435520054102006499149920076936115.520088341364.15InterpretationThe higher interest coverage ratio the better it is.In 2004 there is no interest coverage ratio.In 2006, 2007 2008 it showed a with child(p) ration which indicates a greater safety ofOut comeBy this I understood the basis business and accounting terminology used and should be able to in terpret the information collected from financial statements using ratio analysis and could draw conclusions from it.CONCLUSIONSBy this module I understood the different long term and short term sources of finance with the implications of choice of one source over the other and any advantages and disadvantages of sources different sources of finance. By this module I identify the costs of finance as a resource, how to make up a budget on the basis of given information and implication of failure to finance adequately. By this module I able to understand the different investment appraisal techniques and nature of long-term decisions. By this I understood the basis business and accounting terminology used and should be able to interpret the information collected from financial statements using ratio analysis and could draw conclusions from it.