Memo Review

Occasionally a person working with a department at a company is required to pass on information to another department or a supervisor. Because the executive vice president has requested information on inventory valuations, it is necessary to make this memo professional and accurate. The use of information must be explained to the company officers so it should be considered that they are not aware of the jargon used by accountants. Summarized below are the changes in the interoffice memo relating to accounting jargon and abbreviations.Also included is the requested information on First In First Out (FIFO) and Last In First Out (LIFO) method, but this topic is changed for easier understanding. When revising the memo it is changed from casual to professional and formal. In this case the memo in question is concerning the FIFO and LIFO methods and the effects of the methods on the company. This requires explaining each valuation method in terms of the profit and loss on the income statem ent and the Cost of Goods Sold (COGS).This needs to be detailed without being condescending. The last paragraph about the lawsuit by Macy’s is not necessary to include since this information does not affect the retail industry’s inventory valuations methods. The accounting jargon of elastic pricing and an inflationary economic time needs to be changed to professional wording. In the case of elastic pricing, it would be appropriate to state that the company’s prices are flexible because of the industry demands, so the inventory methods need to reflect this to maintain a profit.Inflationary economic time can be explained as coming into a period of inflation. These two changes will advise the senior officers what is important to consider without adding unnecessary information The last part of the memo that must be stressed is the law that state no matter which inventory valuation the company decides to use it must continue to use this method for the complete accoun ting cycle.An accompanying recommendation based on the previous financial statement could be added to help with this process or an explanation on how each inventory method would affect the company’s profit would be important. Upon completing the review of the interoffice memo an employee will often find there must be changes made before it can be sent on to the intended recipient. This will require eliminating interoffice jargon and abbreviations. The memo must meet the requirements of the demand of information and the station of the person receiving it.Business communication can be formal or casual depending on the relationship of the people interacting and the final destination of each communication. This is important to remember when composing any business communication.References Leisker, R. V. , Flatley, M. E. , & Rentz, K. (2008). Business communication: Making connections in a digital world (11th ed. ). Boston, MA: McGraw-Hill. University of Phoenix Online. (2010). Bus iness Communications for Accountants. University of Phoenix: Accounting Memo. Memo Review Memo Review XBCOM/230 Whenever an individual is doing work for a division of an organization, it is important to transmit information to other divisions and the supervisors. The executive vice president wanted information on stock values therefore the memo should have been professional and correct. The data in the memo should have a description to the organizational officials. The use of jargon in a memo is not professional. Jargon, rubber stamp, and cliches are usual for accountants to use when they are interacting with other accountants.Rubber stamps convey the result of usual treatment, unlikely to win over readers positively. This kind of treatment inform readers that the author does not have particular concern for them, and the current case is dealt with in the same manner as others (Rentz, Flatley, & Lentz, 2011). Summarized under are the modifications in the interoffice memo pertaining to the accounting jargon and abbreviations. The interoffice memo requested that we provide a review of last in/first out (LIFO) against first in/first out (FIFO).The memo alters from casual to official while revising the data. In this instance, the memo is about the FIFO and LIFO techniques and the outcomes of the techniques of the organization. Description is needed for each valuation technique with regard to the profit and loss on the income statement as well as the cost of goods sold (COGS). The final part regarding the legal action by Macy’s is not required to incorporate since this information has no effect on the retail industry’s inventory valuation techniques.The accounting jargon of elastic pricing as well as an inflationary economic time alters to professional phrasing. In the matter of elastic pricing, it will be suitable to say that the company’s rates are flexible within the industry requirements. Thus, the inventory techniques must reflect this to keep a profit. As getting into a time the rising cost of living, inflationary economic times have a description. Both of these modifications will suggest the senior officials what is important to think about without adding useless information.The final portion of the memo should stress the regulation; regardless of what inventory valuation the organization determines to use it should carry on using this technique for the whole accounting cycle. An associated suggestion, depending on the last fiscal statement adds this to assist with this process or a reason of how each inventory technique would impact the company’s profit would be essential. After doing the overview of the interoffice memo, a worker will frequently find there are modifications made prior to delivery to the supposed receiver.Proofreading and editing is essential to get rid of interoffice jargon and abbreviations. The memo should meet the requirements needed information and the place of the individual receiving it. Business communication can be official or casual based on the relationship of the indiv iduals communicating, and the ultimate location of each communication. This is important to keep in mind when crafting any business communication. References: Rentz, K. , Flatley, M. E. , & Lentz, P. (2011). Lesikar’s business communication: Connecting in A digital world (12th ed. ). Boston, Ma: McGraw-Hill.

Zoe’s Tale PART I Chapter One

The flying saucer landed on our front yard and a little green man got out of it. It was the flying saucer that got my attention. Green men aren't actually unheard of where I come from. All the Colonial Defense Forces were green; it's part of the genetic engineering they do on them to help them fight better. Chlorophyll in the skin gives them the extra energy they need for truly first-class alien stomping. We didn't get many Colonial Defense Force soldiers on Huckleberry, the colony I lived on; it was an established colony and we hadn't been seriously attacked in a couple of decades. But the Colonial Union goes out of its way to let every colonist know all about the CDF, and I knew more about them than most. But the flying saucer, well. That's novel. New Goa is a farming community. Tractors and harvesters and animal-drawn wagons, and wheeled public buses when we wanted to live life on the edge and visit the provincial capital. An actual flying transport was a rare thing indeed. Having one small enough for a single passenger land on our lawn was definitely not an everyday occurrence. â€Å"Would you like Dickory and me to go out and meet him?† asked Hickory. We watched from inside the house as the green man pulled himself out of the transport. I looked over at Hickory. â€Å"Do you think he's an actual threat? I think if he wanted to attack us, he could have just dropped a rock on the house while he was flying over it.† â€Å"I am always for prudence,† Hickory said. The unsaid portion of that sentence was when you are involved. Hickory is very sweet, and paranoid. â€Å"Let's try the first line of defense instead,† I said, and walked over to the screen door. Babar the mutt was standing at it, his front paws up on the door, cursing the genetic fate that left him without opposable thumbs or the brains to pull the door instead of pushing on it. I opened the door for him; he took off like a furry heat-seeking slobber missile. To the green man's credit, he took a knee and greeted Babar like an old friend, and was generously coated in dog drool for his pains. â€Å"Good thing he's not soluble,† I said to Hickory. â€Å"Babar is not a very good watchdog,† Hickory said, as it watched the green man play with my dog. â€Å"No, he's really not,† I agreed. â€Å"But if you ever need something really moistened, he's got you covered.† â€Å"I will remember that for future reference,† Hickory said, in that noncommittal way designed for dealing with my sarcasm. â€Å"Do that,† I said, and opened the door again. â€Å"And stay in here for now, please.† â€Å"As you say, Zoe,† Hickory said. â€Å"Thanks,† I said, and walked out to the porch. By this time the green man had gotten to the porch steps, Babar bouncing behind him. â€Å"I like your dog,† he said to me. â€Å"I see that,† I said. â€Å"The dog's only so-so about you.† â€Å"How can you tell?† he asked. â€Å"You're not completely bathed in saliva,† I said. He laughed. â€Å"I'll try harder next time,† he said. â€Å"Remember to bring a towel,† I said. The green man motioned to the house. â€Å"This is Major Perry's house?† â€Å"I hope so,† I said. â€Å"All his stuff is here.† This earned me about a two-second pause. Yes, as it happens, I am a sarcastic little thing. Thanks for asking. It comes from living with my dad all these years. He considers himself quite the wit; I don't know how I feel about that one, personally, but I will say that it's made me pretty forward when it comes to comebacks and quips. Give me a soft lob, I'll be happy to spike it. I think it's endearing and charming; so does Dad. We may be in the minority with that opinion. If nothing else it's interesting to see how other people react to it. Some people think it's cute. Others not so much. I think my green friend fell into the â€Å"not so much† camp, because his response was to change the subject. â€Å"I'm sorry,† he said. â€Å"I don't think I know who you are.† â€Å"I'm Zoe,† I said. â€Å"Major Perry's daughter. Lieutenant Sagan's, too.† â€Å"Oh, right,† he said. â€Å"I'm sorry. I pictured you as younger.† â€Å"I used to be,† I said. â€Å"I should have known you were his daughter,† he said. â€Å"You look like him in the eyes.† Fight the urge, the polite part of my brain said. Fight it. Just let it go. â€Å"Thank you,† I said. â€Å"I'm adopted.† My green friend stood there for a minute, doing that thing people do when they've just stepped in it: freezing and putting a smile on their face while their brain strips its gears trying to figure how it's going to extract itself out of this faux pas. If I leaned in, I could probably hear his frontal lobes go click click click click, trying to reset. See, now, that was just mean, said the polite part of my brain. But come on. If the guy was calling Dad â€Å"Major Perry,† then he probably knew when Dad was discharged from service, which was eight years ago. CDF soldiers can't make babies; that's part of their combat-effective genetic engineering, don't you know – no accidental kids – so his earliest opportunity to spawn would have been when they put him in a new, regular body at the end of his service term. And then there's the whole â€Å"nine months gestation† thing. I might have been a little small for my age when I was fifteen, but I assure you, I didn't look seven. Honestly, I think there's a limit to how bad I should feel in a situation like that. Grown men should be able to handle a little basic math. Still, there's only so long you can leave someone on the hook. â€Å"You called Dad ‘Major Perry,'† I said. â€Å"Did you know him from the service?† â€Å"I did,† he said, and seemed happy that the conversation was moving forward again. â€Å"It's been a while, though. I wonder if I'll recognize him.† â€Å"I imagine he looks the same,† I said. â€Å"Maybe a different skin tone.† He chuckled at that. â€Å"I suppose that's true,† he said. â€Å"Being green would make it a little more difficult to blend in.† â€Å"I don't think he would ever quite blend in here,† I said, and then immediately realized all the very many ways that statement could be misinterpreted. And of course, my visitor wasted no time doing just that. â€Å"Does he not blend?† he asked, and then bent down to pat Babar. â€Å"That's not what I meant,† I said. â€Å"Most of the people here at Huckleberry are from India, back on Earth, or were born here from people who came from India. It's a different culture than the one he grew up in, that's all.† â€Å"I understand,† the green man said. â€Å"And I'm sure he gets along very well with the people here. Major Perry is like that. I'm sure that's why he has the job he has here.† My dad's job was as an ombudsman, someone who helps people cut through government bureaucracy. â€Å"I guess I'm just curious if he likes it here.† â€Å"What do you mean?† I asked. â€Å"I was just wondering how he's been enjoying his retirement from the universe, is all,† he said, and looked back up at me. In the back of my brain something went ping. I was suddenly aware that our nice and casual conversation had somehow become something less casual. Our green visitor wasn't just here for a social call. â€Å"I think he likes it fine,† I said, and kept from saying anything else. â€Å"Why?† â€Å"Just curious,† he said, petting Babar again. I fought off the urge to call my dog over. â€Å"Not everyone makes the jump from military life to civilian life perfectly.† He looked around. â€Å"This looks like a pretty sedate life. It's a pretty big switch.† â€Å"I think he likes it just fine,† I repeated, putting enough emphasis on the words that unless my green visitor was an absolute toad, he'd know to move on. â€Å"Good,† he said. â€Å"What about you? How do you like it here?† I opened my mouth to respond, and then shut it just as quickly. Because, well. There was a question. The idea of living on a human colony is more exciting than the reality. Some folks new to the concept think that people out in the colonies go from planet to planet all the time, maybe living on one planet, working on another and then having vacations on a third: the pleasure planet of Vacationaria, maybe. The reality is, sadly, far more boring. Most colonists live their whole lives on their home planet, and never get out to see the rest of the universe. It's not impossible to go from planet to planet, but there's usually a reason for it: You're a member of the crew on a trade ship, hauling fruit and wicker baskets between the stars, or you get a job with the Colonial Union itself and start a glorious career as an interstellar bureaucrat. If you're an athlete, there's the Colonial Olympiad every four years. And occasionally a famous musician or actor will do a grand tour of the colonies. But mostly, you're born on a planet, you live on a planet, you die on a planet, and your ghost hangs around and annoys your descendants on that planet. I don't suppose there's really anything bad about that – I mean, most people don't actually go more than a couple dozen kilometers from their homes most of the time in day-to-day life, do they? And people hardly see most of their own planet when they do decide to wander off. If you've never seen the sights on your own planet, I don't know how much you can really complain about not seeing a whole other planet. But it helps to be on an interesting planet. In case this ever gets back to Huckleberry: I love Huckleberry, really I do. And I love New Goa, the little town where we lived. When you're a kid, a rural, agriculturally-based colony town is a lot of fun to grow up in. It's life on a farm, with goats and chickens and fields of wheat and sorghum, harvest celebrations and winter festivals. There's not an eight- or nine-year-old kid who's been invented who doesn't find all of that unspeakably fun. But then you become a teenager and you start thinking about everything you might possibly want to do with your life, and you look at the options available to you. And then all farms, goats and chickens – and all the same people you've known all your life and will know all your life – begin to look a little less than optimal for a total life experience. It's all still the same, of course. That's the point. It's you who's changed. I know this bit of teenage angst wouldn't make me any different than any other small-town teenager who has ever existed throughout the history of the known universe. But when even the â€Å"big city† of a colony – the district capital of Missouri City – holds all the mystery and romance of watching compost, it's not unreasonable to hope for something else. I'm not saying that there's anything wrong with Missouri City (there's nothing wrong with compost, either; you actually need it). Maybe it's better to say it's the sort of place you come back to, once you've gone out and had your time in the big city, or the big bad universe. One of the things I know about Mom is that she loved it on Huckleberry. But before she was here, she was a Special Forces soldier. She doesn't talk too much about all the things she's seen and done, but from personal experience I know a little bit about it. I can't imagine a whole life of it. I think she'd say that she'd seen enough of the universe. I've seen some of the universe, too, before we came to Huckleberry. But unlike Jane – unlike Mom – I don't think I'm ready to say Huckleberry's all I want out of a life. But I wasn't sure I wanted to say any of that to this green guy, who I had become suddenly rather suspicious of. Green men falling from the sky, asking after the psychological states of various family members including oneself, are enough to make a girl paranoid about what's going on. Especially when, as I suddenly realized, I didn't actually get the guy's name. He'd gotten this far into my family life without actually saying who he was. Maybe this was just something he'd innocently managed to overlook – this wasn't a formal interview, after all – but enough bells were ringing in my head that I decided that my green friend had had enough free information for one day. Green man was looking at me intently, waiting for me to respond. I gave him my best noncommittal shrug. I was fifteen years old. It's a quality age for shrugging. He backed off a bit. â€Å"I don't suppose your dad is home,† he said. â€Å"Not yet,† I said. I checked my PDA and showed it to him. â€Å"His workday finished up a few minutes ago. He and Mom are probably walking home.† â€Å"Okay. And your mom is constable here, right?† â€Å"Right,† I said. Jane Sagan, frontier law woman. Minus the frontier. It fit her. â€Å"Did you know Mom, too?† I asked. Special Forces was an entirely different thing from regular infantry. â€Å"Just by reputation,† he said, and again there was that studied casual thing. Folks, a little tip: Nothing is more transparent than you try for casual and miss. My green friend was missing it by a klick, and I got tired of feeling lightly groped for information. â€Å"I think I'll go for a walk,† I said. â€Å"Mom and Dad are probably right down the road. I'll let them know you're here.† â€Å"I'll go with you,† Green man offered. â€Å"That's all right,† I said, and motioned him onto the porch, and to our porch swing. â€Å"You've been traveling. Have a seat and relax.† â€Å"All right,† he said. â€Å"If you're comfortable having me here while you're gone.† I think that was meant as a joke. I smiled at him. â€Å"I think it'll be fine,† I said. â€Å"You'll have company.† â€Å"You're leaving me the dog,† he said. He sat. â€Å"Even better,† I said. â€Å"I'm leaving you two of my friends.† This is when I called into the house for Hickory and Dickory, and then stood away from the door and watched my visitor, so I wouldn't miss his expression when the two of them came out. He didn't quite wet his pants. Which was an accomplishment, all things considered. Obin – which is what Hickory and Dickory are – don't look exactly like a cross between a spider and a giraffe, but they're close enough to make some part of the human brain fire up the drop ballast alert. You get used to them after a bit. But the point is it takes a while. â€Å"This is Hickory,† I said, pointing to the one at the left of me, and then pointed to the one at my right. â€Å"And this is Dickory. They're Obin.† â€Å"Yes, I know,† my visitor said, with the sort of tone you'd expect from a very small animal trying to pretend that being cornered by a pair of very large predators was not that big of a deal. â€Å"Uh. So. These are your friends.† â€Å"Best friends,† I said, with what I felt was just the right amount of brainless gush. â€Å"And they love to entertain visitors. They'll be happy to keep you company while I go look for my parents. Isn't that right?† I said to Hickory and Dickory. â€Å"Yes,† they said, together. Hickory and Dickory are fairly monotone to begin with; having them be monotone in stereo offers an additional – and delightful! – creepy effect. â€Å"Please say hello to our guest,† I said. â€Å"Hello,† they said, again in stereo. â€Å"Uh,† said Green man. â€Å"Hi.† â€Å"Great, everybody's friends,† I said, and stepped off the porch. Babar left our green friend to follow me. â€Å"I'm off, then.† â€Å"You sure you don't want me to come along?† Green man said. â€Å"I don't mind.† â€Å"No, please,† I said. â€Å"I don't want you to feel like you have to get up for anything.† My eyes sort of casually flicked over at Hickory and Dickory, as if to imply it would be a shame if they had to make steaks out of him. â€Å"Great,† he said, and settled onto the swing. I think he got the hint. See, that's how you do studied casual. â€Å"Great,† I said. Babar and I headed off down the road to find my folks.

‘Rime of the Ancient Mariner’ Commentary

Andrew Vollen English Commentary ‘The Rime Of The Ancient Mariner' was written by Samuel Taylor Coleridge in 1791. He was part of the Romantic Era in literature. The ballad is about a Mariner who shoots an albatross, and is cursed forever. This essay will analyze part the seventh. In this extract the Mariner is talking to a Hermit about his travels and the effect it had on him. In the extract he begins by describing the Mariner's repentance and catharsis doings. He later creates a juxtaposition, with a structural shift, between the horrible pain he felt and the happy wedding.Throughout the extract the writer uses religious symbols surrounding his pain or the wedding. This extract is significant in the ballad, because he describes why he is forcing people to listen to his story. It brings a full circle to the ballad, and it returns to the wedding. The Mariner has arrived in England, and he was spotted by a curious Hermit. The Hermit then questions who he is, and he describes the pain he feels. These stanzas are from the middle of part the seventh. Coleridge writes, â€Å"Forthwith this frame of mine was wrenched with a woeful agony, which forced me to being my tale; and then it let me free. In the first line Coleridge writes, â€Å"this frame of mine. † This means he does not belong to his own body. This would be done, because he only lives to warn others of his wrong doings. The Mariner, himself, died on the boat, and only his body exists. This connects with the thesis, because he has become his story, and it introduces the pain he has suffered. In the third line of the second stanza Coleridge writes, â€Å"which forces me to being my tale;† Here, he is talking about the â€Å"woeful agony† he felt as a result of his actions.His tale is the warning he gives to others who must hear, so they do not make the same mistake. The pain he felt creates, and is the reason for his story. This is the origins of the ballad, because he is talking to the wedding guest as a warning. It is also a reason the extract is so significant, because his connection with the wedding guest being the ballad to a full circle. The story has ended back where it began, therefore it is an epic. In the fourth and final line of the extract he says, â€Å"let me free. † Here, he is referring to the previous line about why he tells his tale.By telling the tale it releases him from the pain brought upon him. This life and being has become the telling of his tale. When he feels pain, the only way to relieve it is by telling his story. He was cursed by the god Life and Death after he killed the albatross, which causes the curse. Between stanzas four and five, Coleridge switches perspectives from first person to third person. In doing so he creates a juxtaposition between the horrible pain he felt and the happiness of the wedding. From the fourth to the fifth paragraph the Mariner returned to third person.This caused the scenery of the fifth sta nza to change. The reader becomes aware that the ballad has returned to the wedding. This creates a full circle effect, because the ballad has returned to where it began. This makes the ballad an epic, although an epic must include an educational or emotional experience that the main protagonist had. This was an emotional experience that the Mariner had. His life goal has become warning all those who need to hear about his accident. There is another important technique used in the transition from the fourth to the fifth paragraph.That is the juxtaposition created between the pain of the curse, and the happiness of the wedding. In the third paragraph he describes, â€Å"This heart within me burns. † This describes the immense pain he felt, when the gods want him to tell his story. This pain originally stems from the shooting of the albatross earlier in the ballad. Before this stanza there is no description or understanding of the pain the Mariner has felt all this time. The th ird and fourth stanzas have a claustrophobic feeling to them, to speed up the reading and create an ending to the Mariner's story.In the fifth and sixth stanzas he indicates the change to third person by narrating all of the sounds that are heard. For example, â€Å"What loud uproar bursts from that door! † This makes the reader feel like they are looking in from above. The reader now senses the happiness of the moment by the description of the environment, â€Å"And bride-maids singing are; And hark the little vesper bell,† It creates the scene of the wedding, and the church bells ringing. This is a juxtaposition of the stanza before where he is giving the reasons for the pain he has endured.This connects with the thesis, because the structural shift causes the scenery of the ballad to return to the wedding. This return to the wedding is what causes the full circle effect. Throughout the ballad there are different references to religion, mostly surrounding Jesus and h is execution. There are many different religious symbols in part the seventh, whether in this particular extract or through the part. The first stanza there are two instances of religious references. This is when the Mariner has just arrived in England, and is greeted by the Hermit. He says, â€Å"O shrieve me, shrieve me, holy man! To â€Å"shrieve† yourself, is to purify yourself of wrong doings through pain. This is what Jesus did when he was hung from the crucifix, he purified the human race from their sins. By calling the Hermit a â€Å"holy man,† he sees everyone that is not himself as heavenly. This shows the pain and suffering he has endured. In the third stanza there is only one religious word. He describes the pain that he feels before he warns someone of his past, â€Å"This heart within me burns. † The word ‘burns’ has a correlation with hell. Here, he writes that his heart is burning in hell.The fourth stanza is the returning to the we dding, and there is religious symbols. These include, bride, biddeth, and prayer. The bride is seen as a liberator of his suffering, because she is the first person that he sees after the description of his pain. She is performing the most religious deed, marriage. The final line in the stanza says, â€Å"Which biddeth me to prayer. † This means the vesper bells command him to pray. Praying is a completely religious word and action. In the final stanza the author mentions â€Å"God† himself. Here, he is commenting how on the boat there seemed to be no presence of God.This connects with the thesis, because the use of the religious symbols makes him seem more innocent and guilty. He is guiltier, because he shot the albatross which is depicted as a savior. He is more innocent, because of the comparison between the pain Jesus suffered and his suffering. In conclusion, this extract is significant, because of the Mariner’s painful repentance, the structural shift, and religious symbolism. Each one creates a full circle effect, where the ballad returns to the wedding. There is also an explanation of why he is repeating his story to all those who need to hear.

Thesis Statement and Outline Essay Example | Topics and Well Written Essays - 500 words

Thesis Statement and Outline - Essay Example b) Killing is inhuman and all of us should get together to persuade our leaders to completely ban war. Instead of fighting amongst themselves, soldiers of different countries should get together to fight terrorism. c) Sometimes they are made slaves by the army of the other country. They are treated just like the way hostages are treated by terrorists. This is a heavy price they have to pay in order to be loyal to their countrymen. So war should be banned in order to stop crimes against humanity. Conclusion: It is a torture to live in this world where either through media or direct experience we witness several crimes against humanity regularly. Today children are growing in this atmosphere and getting transformed into adults with lesser feelings and sympathy. This is not their fault. Some of the crimes have become so common, that they have started looking normal, especially to the impressionable minds. Therefore to build a healthy society and to stop its members from becoming immune to the crimes against humanity let's pledge to turn this world into a better place or in other words lets pledge to stop crimes against humanity.

Marketing Fundamental Essay Example | Topics and Well Written Essays - 2500 words

Marketing Fundamental - Essay Example Porter's Five Forces analysis helps the marketer to contrast a competitive environment. It has similarities with other tools for environmental audit, such as PEST analysis, but tends to focus on the single, stand alone, business or SBU (Strategic Business Unit) rather than a single product or range of products. TESCO is UK's largest retailer, having around 1900 stores in UK alone and more than 2700 stores employing over 370,000 people worldwide, with group sales crossing m 37,070 worldwide at the end of financial year 2005. An international retailer of food, non-food and retailing services, Tesco currently operates in the China, Czech Republic, France, Hungary, Japan, Malaysia, Poland, Republic of Ireland, Slovakia, South Korea, Taiwan, Thailand, Turkey and the UK. Michael Porter's Five Forces have become a yardstick for assessing industry profitability. They are; Customers' bargaining power: Buyer power acts to force prices down. I apples are too expensive in Tesco, buyers will exercise their power and move to Sainsbury. Fortunately for Tesco the market has a disciplined approach at the moment which stops the competitors from destroying each other in a profit war. Growing competition within the retail supermarket has forced TESCO to diversify in many other areas and products including overseas ventures. While it is true that nearly 80% of group sales and profits come from the UK business, it is equally true that the buyer now has more options in the form of Asda/ Wal-Mart and Sainsbury. Suppliers' power: This is the power wielded by suppliers demanding that retailers pay a certain price for their goods to sell. Large supermarkets like Tesco have the overwhelming advantage over the small shopkeepers - they dictate the price they pay the supplier (while the small shopkeeper has to make adjustments as demanded by suppliers) If the supplier does not reduce the price, they will be left with no retailers to sell to, Tesco and the other large supermarkets will have all the customers. Tesco buys its own brand products from suppliers. All products are supplied to Tesco in a finished state. The suppliers buy the raw materials for their products from a variety of other suppliers, producers, growers or farmers and then process the product in some way to produce the finished product that Tesco sells. So, Tesco does not buy directly from any primary producers, growers or farmers. But now there is a general perception gaining the ground that it is squeezing the value out of its su pply chain. For the moment this might not matter to its customers and shareholders who, it seems, are happy enough with its "pile it high, price it low" approach. But the supermarket chain needed to look at positioning itself so that, if perceptions did start to change significantly, it did not get its fingers burnt. Competition: Holding a number one position in the retailing business in UK for quite a while a now, TESCO has started feeling the heat of growing competition from the likes of ASDA and Sainsbury the number two and three respectively. As of June 2006, Tesco has 31.1% of the UK grocery market while

Organizational analysis Essay Example | Topics and Well Written Essays - 1000 words

Organizational analysis - Essay Example We were affiliated to the Saint Vincent’s Hospital until 2010 before the hospital was closed and Beth Israel took over the center. Beth Israel is part of the Continuum Health Partners Corporation, a nonprofit organization which operates a network of hospitals in New York. It provides primary care services and specialty treatments to patients. Apart from offering the aforementioned services, the company also offers services to patients in group and private practice settings and ambulatory centers. Continuum Health Partners Inc. was founded in 1997 by Beth Israel and Saint Luke’s –Roosevelt Hospital. A few years later, Long Island College Hospital and New York Eye and Ear infirmary joined the network. According to its website, it has a $2.1 billion budget and its hospital delivers inpatient care with a capacity of 3,100 certified beds distributed in seven major hospitals facilities in Manhattan and Brooklyn. Continuum Health Partners files an IRS form 990, which is the tax document that allows the IRS and the public to evaluate nonprofit organizations and how they operate. Continuum Health Partners Corporation is a nonprofit organization that can be analyzed by reviewing its mission, tax exemption status, established board of trustees, policies and compensations. A nonprofit organization’s is required to have a mission that benefits the community, society or the world. According to Renz and Associates’ The Jossey-Bass Handbook, â€Å"a nonprofit organization is an unofficial government agency and it is not a business seeking to make profit† (2010, p35). Continuum qualifies as a nonprofit organization because it has a mission to benefit society by providing medical services. According to the organization’s website, â€Å"Continuum’s goal is to ensure that each facility is equipped with the resources needed to provide the best care in a compassionate and friendly environment.† The organization states th at it is well equipped to identify and respond to the health related needs of the population that it serves, especially in Manhattan and Brooklyn. Continuum Health Partner’s main objective is to improve health and health care in the various communities that it serves. In general, it is a network of hospitals that work together to coordinate and deliver a broad spectrum of services to the community. Organizations that claim to be not-for-profit are eligible for tax exemptions. The Internal Revenue Service (IRS) code states that if an organization qualifies for the exemption, it is required to file form 1023 of the Internal Revenue Service. Even though, tax-exempt nonprofit organizations do not pay federal taxes, they do have to file a form with the IRS which allows them to maintain their tax-exempt status. There are over seventy categories of tax-exempt nonprofit organizations registered in the federal tax law. Continuum Health Partners is registered in line with section 501(c ) of the tax law which means that it is an American tax-exempt, nonprofit organization or association. In addition, Continuum is registered as under section 501(c) 3 of the same laws and therefore is a corporation that aims at promoting health. â€Å"Tax exemption is provided for a variety of organizations, which are described in section 501(c) 3 of the Internal Revenue Code (Continuum Health Partners, 2009). Exemption is available for cooperative hospital

Essay Example | Topics and Well Written Essays - 500 words - 96

Essay Example Muslim men are obliged to offer the prayers in the mosque, whereas Muslim women may offer the prayers at home. The names of five prayers in Islam in sequence from morning to night are Fajr, Zohr, Asr, Maghrib, and Isha (Huda). All Muslim men and women offer each prayer facing the Kaa’ba which is located in the Kingdom of Saudi Arabia (KSA). Every prayer in Islam has a defined set of Raka’ts that constitute that prayer. A prayer is also offered at each Eid and the funeral of a Muslim. Prayer in Islam is essentially a spiritual connection between every Muslim and Allah. By offering the prayers five times a day, a Muslim commits to Allah that he/she believes in no creator but Allah and seeks help from Allah. Hindus pray to different gods at different times. The concept of God for Hindus is like that of a board of members, in which each god takes care of a particular area. For example, there is a god called as â€Å"Laxmi† who brings wealth while there is a â€Å"Durga Maa† who solves the Hindus’ social problems. Hindus may pray to any god at any time depending upon what they need at a particular point in time. In Hinduism, â€Å"a prayer has two parts: one is soliciting a favor from the Almighty and the other is surrendering ourselves to His will† (Rajhans). Hindu men and women both go to temples for the prayers. Every Hindu family has a small temple inside the home where they have placed the idols to worship them. Many of Hindu prayers are made collectively in gatherings. These prayers include but are not limited to the â€Å"Durga Maa pooja†. Hindus also have five fundamental prayers, namely â€Å"the Maha Mrityunjaya Mantra, and Meditations on Shiv a, Ganesha, Krishna and Rama† (Sivananda). Each of these prayers has its own distinct lyrics. Muslims pray to one God whereas Hindus pray to multiple gods. Both Muslims and Hindus have five basic prayers. Muslim men go to mosque whereas Hindu men and women both go to the temple. Muslims men and

A survey of student attitudes to university fees Essay

A survey of student attitudes to university fees - Essay Example Example include Market Research Surveys Government Surveys Public Health Surveys Public Opinion Polls Censuses may be another example of quantative research. Although a census does not include a sample/portion of the community, it surely does include many others modern survey methodological aspects such as interviewers and questionnaires. Surveys are an important tool for research. With the help of surveys we may be able to gather precious information not only for research purposes but also for public information. Surveys are not restricted to one field or line of information. Information may be gathered for marketing, sociological, psychological and many other aspects and fields of study (Advanced Research Seminar On Cognitive Aspects Of Survey Methodology & Jabine, 1984). A survey was conducted regarding tuition fees and related issues. Most of the respondents were international which were paying a comparatively high tuition fees. As expected, all of them were of the idea that the tuition fees were high and should be cut down. A few students were happy with their fees but it is believed this was due to the fact that they were either UK home students or EU students. Furthermore, it was highlighted that most of the international students relied on their parents to pay their tuitions fees while a few were dependent on student loans. 80% of the respondents believed that the tuitions fees of UK was considerably higher than their home countries. This may have been said to be due to different economic conditions and foreign exchange risk between the two countries but with 65% respondents claiming the tuitions fees to be considerably more, is a matter to be looked into. Respondents also claimed that such huge tuitions fees is a cause of distress for their parents back home. Few even went on saying that their family could not afford the tuition fees but still managed sending them abroad to study and obtain a degree. The students responding were usually from developing nations which have a bad economic condition as compared to that of UK. They also higlighted that if a parent is to spend so much on one siblings the rest may have to suffer and sacrifice their standard of education. The main reason cited for getting a degree was for the purposes of a job with some respondents thought to be confused of their basis of studying at a university. Nearly all of the students were of the view that the government should be paying for their tuitions fees and ensure that no financial stress and constraint should take place while studying. Respondents also were of the idea that at least some part of the fees if not all should be paid by the government. The recent floating idea of an increase in tuition fees is a prime ongoing debate. It was believed that tuition fees shall be increase further (BBC News, 2012.) After the previous tuition fees rise Parents believe that supporting one of the children had been financially tough and an increase shall only and only increase their burden. Furthermore, parents feared that their children shall be facing huge debts if they plan to obtain a degree. Many students were also of the view that they shall be put off with higher tuition fees (BBC News, 2010). Ttihe increase in tuition fees also witnessed many protests and strikes with students even been arrested (the Guardian,

Environmental Science DB2 Essay Example | Topics and Well Written Essays - 250 words

Environmental Science DB2 - Essay Example This is what makes the U.S. capable of solving food security problems faced by developing regions. In order to reach global food security goals, regions need to increase their trade relations, and allow trade to flow without much of the restrictions in place. Countries can negotiate deals that allow the exportation and importation of food at cheaper prices, thus; increasing the chances of attaining global food security (Wilde, 2013). Seafood, nowadays, happens to be present in almost every home. The only problem is, these products may not be locally raised. The importation of seafood, for example; tilapia, catfish, shrimp, and even salmon from China into the U.S., is on a sharp rise. The approximate distance that the food may have travelled to reach its destination is 7,000 miles. The fact that there are drawbacks and benefits to both importing and growing food locally, it is my opinion that locally produced food is the best option. The processes involved in the production of these products can be monitored to ensure that everything is done according to state regulation. Moreover, there is little contamination involved when food is produced locally, unlike when food has to travel for miles before it is set on the table as a meal (DeWeerdt,

Analysis of Apple iPad Essay Example | Topics and Well Written Essays - 250 words

Analysis of Apple iPad - Essay Example In simple words, it is not for everyone, and you cannot justify its need based on its usage or applications. The device is in-between a computer and a cell phone, which is exactly what it is; neither a computer nor a cell phone. The computing is powerful enough, but the size and weight prove to be a discomfort, especially with extended usage. There are a lot of software problems with the device, with applications getting stuck, and not giving the desired results and displays. The price of the device is another drawback, and with a high cost as that, it is a matter of purely personal choice rather than necessity. This review is different and more persuasive from the one Topolsky wrote on Engadget (2010) because it is more realistic and submits the true experience and problems related with iPad rather than merely singing its praises, which is what Topolsky’s review mostly is. It seems the writer was in awe of the company products, and so was biased about the quality and the desirability of the device. This review, on the other hand, is more unbiased and factual and leaves the reader at a stage where he or she can make their own decision about the purchase and usage of the product. It is not so heavily influenced by the company’s aura, as is Topolsky’s review, and makes use of logos and ethos rather than pathos to appeal to the customer, unlike the former  review.

How to Become an Interior Decorator Essay Example for Free

How to Become an Interior Decorator Essay Analyzing interior designing websites provide excellent information to aspiring interior designers and decorators. Interior designing and interior decorating appears to be an easy, fun career. How hard can it be to transform rooms into a fantasy comparable to DisneyLand? Researching sites allows the student to make necessary accommodations to achieve their objective. Atotalwaste. com/interiordecorator is a site providing easy to understand and clear distinctions between a designer and decorator. The site very clearly lists the job duties and education requirements of a designer and decorator. It states the list of organizations associated with interior designing. The difference of what a designer does and a decorator does are listed. The site explains why the requirements for interior designers are more thorough. Interior designers are responsible for a lot more than just the physical appearance of a room or home they are decorating. They are also responsible for the safety and welfare of the public. The contribution of the designers is clearly outlined. Everyone on the outside looking in, envisions designers making buildings, rooms, and houses look very pretty. The article lists duties that no one realizes. Designers work on public buildings, such as airport terminals. Interior designers are hardly imagined as someone responsible for airport security. The site gives an overall positive image of interior designers. The designers are spoken in higher regard than decorators. â€Å"Anyone can be an interior decorator† does not show a flattering or respected image of decorators. It compares designers and decorators like nurses and nurse’s aids. Designers depend on decorator’s assistance. â€Å"I do not want to have to spend years of studying, worrying about things like building codes, and write an examination to be certified. Can I just start decorating people’s houses without going through all that. † People attracted to this profession are not likely to have such an attitude. Toward decorators, a hard language is used. Decorators are shown as more of a working class profession instead of professionals. Many designers start off as interior decorators, but have goals to become designers. Respected, upper class people are drawn to this profession, both designing and decorating. There are some people who just want professional advice to decorate their houses or friends houses, but they are not drawn to the profession. In that situation, they would attend a lecture or meeting given by a professional designer or decorator. The site speaks much softer and flattering of designers. Health, codes and safety, except for a brief overview of designer’s responsibilities, are not mentioned. It does mention that professional standards are set by the American Society of Interior Designers or the Interior Designers of Canada. Certification and testing through National Council for Interior Design Qualification are mentioned. The specifics are not. Exact privileges once designers fulfill requirements are not listed in the site. Designers are responsible for health, codes and safety, but no actual details are listed. Overall this site does speak well of interior designers. Interior designers work for and earn the prestige and respect they receive. Unknown important responsibilities of designers are mentioned. It shows surprising facts that designers have a very important role to play. Interior designers are not just there to make a beautiful fantasy happen. It looks that way. Atotalwaste. com provides somewhat uncommon information on interior designing profession.

Combat Methamphetamine Epidemic Act of 2005 Essay Example for Free

Combat Methamphetamine Epidemic Act of 2005 Essay Methamphetamine commonly referred as meth or crystal has been a real and growing problem in the United States. Many of us don’t realize that meth is the most addictive drug worldwide. The main ingredients of meth, ephedrine and pseudoephedrine, are found in cold medicine. Relatively cheap and easy to get methamphetamine destructively affect your brain. It releases dopamine (the brain’s principal pleasure chemical) which boost up your energy, and as describe by many addicts in the movie:† it gives you a euphoric rush†¦and it’s a good feeling† (Woman in trailer). Meth can be obtained from household products, this dangerous process is called shake and bake since it consists of mixing ingredient that were never meant to be mix. The use of such drug affect your physical appearance and ruin your life whether on a personal or social level. The reason is after several hit the consummation of meth is the only activity that bring you joy out life. The effect are so devastative that an addict suggest that it should be wipe off the surface of earth. The methamphetamine epidemic started in Portland Oregon and its spreading to the West Coast of America. Surprisingly the people being affected by the drug are often college students, truck drivers and bikers. Researches have shown that it became an extended issue in the 1990’s. The meth epidemic represents a social issue because it is the leading cause in property crimes, children in foster care, sexual abuse, domestic violence and identity theft†¦. Effects of meth epidemic on social institutions The destructive effects of meth epidemic on family are undeniable. The harm caused by methamphetamine is so deep that an addict stated: â€Å"In all reality, I think they need to take a bomb and blow it all up†. It is painful to see the life and joy being eat out of a community. The story of Debbie Vick illustrates child endangerment. In fact children are sent to foster care in large number because of addicted parents unable to take care of their kids. High and under the effect of the stimulant, it is not uncommon for family members to be sexually abused by meth addicts. Unfortunately meth doesn’t only affect the users’ mental but it also significantly deteriorate their physical appearance. Deputy Bret King reported that a fairly appealing young woman, Theresa Baxter, looked 20 years older than she actually was and her teeth went missing. While methamphetamine only brings desolation among civilian what is being done to stop the spreading of this epidemic. The government has in some way aggravated the meth situation by its procedure. Although we can see that the police is very active at tracking down meth labs and meth addict more actions can and need to be taking toward resolving this issue. Quaalude showed us that if the proper measures are taken meth can be definitively eradicated. Initiatively a bill required for distributors of ephedrine and pseudoephedrine to verify the identities of their customers in order to control the consumers of those ingredients. The government ultimately finds opposition in the pharmaceutical industry because the bill was economically at their disadvantage. How can a sick soul find remedy if it cannot recognize that it needs treatment!!! It is the same for politics. As far as they are concerned meth is not an epidemic. Methamphetamine represented such low priority for them that no funds were going toward monitoring the key ingredients of meth shoppers. Dealing with heroin, cocaine or gangs was considerably more important although legislators in Oregon resurrected the idea that buyers of products with pseudoephedrine register at the store counter. Congress is completely aware that to terminate this problem they have to get to the roots which are companies providing key ingredients of meth. In order to address the issue Congress is considering the Combat Meth Act that will put pseudoephedrine under lock in store nationwide. However passing the Combat Meth Act promise to be more difficult than they thought. The cold medicine factories is estimated to be approximately a 3 billion money maker in the United States. Why would the pharmaceutical companies put their profit at risk by allowing the key ingredient of meth to be strictly regulated? In a market system where the rule of the game is to make money they will do anything necessary to stop any bill that will in some way affect negatively their industries. The fact that they made sure the bill was amended to exempt cold medicine clearly illustrates how they remain indifferent to the devastative effects of meth in the lives of so many Americans. Technology was at the base of detecting methamphetamine as a social issue. The advances in technology allowed us to explain the effects of meth in the human brain as it releases a huge amount dopamine. Researchers have shown that by putting the stimulant over and over in your brain it results in an inability to experience pleasure in your own, this is one of the main reasons addicts get back to using. What is the role of the media in this situation? Is he keeping us in the dark and not informing about what is happening? The Oregonians are well informed about meth sweeping across America and their own community. The media in Oregon Portland is doing a good job at exposing the issue to them. The impact of meth on the people of Oregon made the top actualities on Oregon new reported the narrator. Unfortunately I cannot say the same for the rest of the country. People being interviewed for example In D. C would often say:† Methamphetamine? I don’t know what it is (Rep. Brian Baird). While the epidemic was spreading politicians closed their eyes on the issue and population of affected states remained ignorant of the danger. The film depicts two faces of medicine regarding meth epidemic. On one side are the pharmaceutical companies that refuses to collaborate with the DEA toward finding a solution to the problem. We have seen that although the Meth Epidemic Act was put in place to control the purchase of the key ingredient in meth, pharmacist would compromised themselves and sell the ingredient in quantity. As the movie mentioned it the rule of the game is to make money and sell products. However we cannot overlook the good side of medicine. In Oregon innovative treatment programs helps the addicts trough the phase of detoxification. Certain centers often allow addicts to keep their child because they believe that the presence of a family member would motivate patients to get clean. Consider that most of the patients being treated for burns due to hazardous experiences in meth lab had no insurances it represented a deficit for the hospitals. Reflection I really enjoyed watching the Meth Epidemic film. In some way I feel like I am more informed and conscious about what is really going on in the world around me. In complete honesty I was not aware that such drug even existed. The movie clearly defined methamphetamine as far the most addictive drug in the United States and it is frightening to realize its destructive effects in the lives of countless families. Meth has become a personal concern when I learned that those being affected are mainly college students, truck drivers and athletes. As a student I cannot close my eyes on the fact that meth has been the cause of so many bright youth wasted in this decade. Meth is considered as a social and economic problem. This stimulant has accumulated over one and half millions addicts over the past years. The desolating part of it is that meth is so easy and cheap to get. In reality it has been show that most people will get the ingredient from their household products and cook it by the process commonly referred as â€Å"shake and bake†. Under the effect of such destructive drug, meth addicts turn violent and become unstable. The film discussed in depth the many issues that come along with this addiction. As far as family is concerned, meth is the leading cause for children in foster care and sexual abuse. However it doesn’t stop there property crimes and identity theft also represent other way for them to feed their addictions. I think the harm caused by the addicted parents can never be erased of the minds of those traumatized children. It is very likely for those meth orphans to lose themselves in the process. In my opinion the foster care system can’t really assure them the chance to a good future or a safe and loving home. In addition to that insecurity could be one of the consequence of property crimes or sexual abuse. This movie truly opened my eyes and the most shocking part was the insensitivity of the Pharmaceutical Companies. It is disturbing that money drives our actions and takes away any bit of humanity we could have left in ourselves!!! Pharmaceutical companies and politics play a very important role in this problem. Indeed the key ingredient for meth (ephedrine or pseudoephedrine) is found in cold medicine. While these companies are opposing to the strict regulation of these ingredients communities and families are suffering from the loved ones addicted to this drug. My personal experiences have thought me that people often resort to drugs when they are going through depression, stress or loneliness. Family support would help them look the other way and find reasonable solutions to their problem. Desperate diseases require desperate remedies. Thereupon the government should ensure that only customers with a prescription (signed by a certified physician) have access to medicine with ephedrine or pseudoephedrine. Meth can ruined someone’s life in a blink of an eye, a little inconvenience for people with cold is a small step to prevent meth epidemic. Meth also enters the country by the intermediary of drugs cartels in Mexico, The supervision at the border needs to be reinforced in order to stop their traditional smuggling. I believe that politic plays a crucial role in stopping the epidemic. However the politicians, as leaders, have to admit that meth is a major problem. Congress needs to cooperate with the DEA instead of making so difficult for them to their jobs. They should put back the regulation requiring a license to pseudoephedrine pills. They should fund the DEA in effort of tracking down meth dealers. It is clear that cold medicines bring a lot of profits for pharmaceutical companies. One of the argument presented by their spokesman is the availability of the ingredient for the American customer or the inconvenience for those with cold. I would suggest for them to research an alternative for ephedrine or pseudoephedrine. This way pharmaceuticals industries would still make money selling cold medicines, the DEA would have a peace of mind when it comes to dealing with meth and finally the American public would still have their cold reliever. People rely on the media for information about specific details of the happenings around them. The Oregonian newspaper set a good example of should be done. The media needs to insert the reality of meth in our daily lives so we can be aware of its danger. Meth epidemic need to make the headlines of our news nationwide for us to understand the urge to take action and stop the spread of the epidemic. Portland Oregon is not the only are area being affected by the meth epidemic. The statistics demonstrate that it is spreading to the east coast. More rehabilitation center is needed across the country to support the meth addicts. The pharmaceutical industries should collaborate with the DEA for the well-being of our society especially for the protection of our youth.

Causes of Macrofaunal Outline on a Dissipative Beach

Causes of Macrofaunal Outline on a Dissipative Beach Investigating the causes of macrofaunal outline on a dissipative beach in Abberffraw. Aim: To investigate macrofaunal abundance and distribution pattern across five different shore levels. Hypothesis: whether physical and biological factors have direct correlation on community structures of infauna species. Cisneros et al. (2011) and Croker Hatfield (1980) have tested this hypothesis and reported significance. Figure lists are illustrating distribution and abundance of 31 species sampled on a vertical gradient across 5 shore heights. Out of these, three polychaetes species; Scolelepis squamata, Scoloplos armiger, Nephtys sp, including twocrustaceans Bathyporeia sp, and Eurydice pulchra were found throughout sampling stations (Fig 2). As shore slope decreases species diversity increases (Fig 1). Station 2 had maximum abundance (4050 ind./ m2) whereas station 4 had the greatest species richness (SR = 18) (Fig 1). Sandy shores are dynamic environments with biotic (Croker Hatfield, 1980) and abiotic (Cisneros et al., 2011) conditions changing continuously, influencing species spatial scales along shores. Three major environmental factors, influencing community structures (McLachlan Brown, 2006); 1. beach type (physical gradient/ sediment texture); 2. tidal regime (wave action/ moisture/ organic enrichment); and 3. swash climate (water filtration) (Defeo, McLachlan, 2005). Zonation patterns are evident, due to tidal movement (Brazeiro Defeo 1996), seasonal migration (De Alava Defeo 1991), and predation contributing to the variations. Ansell et al., (1999), reported that predators migrate following prey species. Cisneros et al. (2011), stated physical drivers influenced macrofaunal community. Abberffraw shore consists of fine grainy sand particles with small interstitial space facilitating burrowing (McLachlan et al., 1996) and slower water filtration (McLachlan Brown, 2006) providing suitable living conditions. Dominating middle and lower shores are Polychaetes (Connor et al., 1997) in water-saturated sediments whiles crustaceans are generally distributed at different shore levels (Dahl, 1952). Work, et al., (2008) found that water drainage is critical in determining polychaets presence; Scolelepis squamat, Scoloplos armiger andNephtys sp.can tolerate drained sediments (Connor et al., 1997) explaining the occurrence at higher stations (Fig 2). More studies are needed in determine zonation and causes (Defeo, McLachlan, 2005). References. Brazeiro, A., Defeo, O. (1996). Macroinfauna zonation in microtidal sandy beaches: Is it possible to identify patterns in such variable environments? Estuarine, Coastal and Shelf Science, 42(4), 523-536. Cisneros, K. O., Smit, A. J., Laudien, J., Schoeman, D. S. (2011). Complex, dynamic combination of physical, chemical and nutritional variables controls spatio-temporal variation of sandy beach community structure. PloS One, 6(8), e23724. Connor, D., Brazier, D., Hill, T., Northen, K. (1997). Marine nature conservation review: Marine biotope classification for britain and ireland. volume 1. littoral biotopes. JNCC Report, 229. Croker, R., Hatfield, E. (1980). Space partitioning and interactions in an intertidal sand-burrowing amphipod guild. Marine Biology, 61(1), 79-88. Dahl, E. (1952). Some aspects of the ecology and zonation of the fauna on sandy beaches. Oikos, 4(1), 1-27. De Alava, A., Defeo, O. (1991). Distributional pattern and population dynamics of excirolana armata (isopoda: Cirolanidae) in a uruguayan sandy beach. Estuarine, Coastal and Shelf Science, 33(5), 433-444. Defeo, O., McLachlan, A. (2005). Patterns, processes and regulatory mechanisms in sandy beach macrofauna: A multi-scale analysis. Marine Ecology Progress Series, 295, 1-20. McLachlan, A., Brown, A. (2006). Sandy beaches as ecosystems. Work, F., Hubble, M., Teague, L., Tennant, K., Skidmore, L., Webb, H., Gillespie, B. Lister, J. (2008). Project: SC 410354 Date of Issue: June 2008. McLachlan, A., de Ruyck. A., Hacking, N. (1996). Community structure on sandy beaches: patterns of richness and zonation in relation to tide range and latitude. Revista Chilena de Historia Natural 69, 451-67

The Forcing of Young People into Community or Government Service Essay

The Forcing of Young People into Community or Government Service Some people suggest that everyone between the ages of 18 and 21 should be required to perform one year of community or government service. Such service might include the Peace Corps, Environmental Conservancy Corps, a hospital, the military, a rural or inner-city school, or other community outreach projects. I believe forcing the service of any group of people is a bad idea. In this case, three reasons come to mind as to what makes this idea bad. First, I see this as a form of indentured servitude, even though the folks may earn a paycheck. Second, I feel that this idea takes away from the idea of the United States being a free place to live. And third, much like the idea of the federal government considering funding for 'faith-based' programs, who determines which programs would qualify? These three reasons as enough for me to think the requirement of community service is a bad idea. The forcing of young people into community or government service could be seen as a form of indentured servitude. People working in those capacities would certainly receive a paycheck at the end of the day, and could go home to their families, but until their year of service is up, they have no other options to do what they will with their lives. I do think that community service is a wonderful idea. Volunteers at local hospitals, the Peace Corps and military provide an invaluable service to the community and to the country....

Blessed Luke :: Saint Luke Stiris Essays

Blessed Luke Background of Saint Luke ? Saint Luke was born in 896 A.D. most likely in Delphi or in nearby Kastri in Central Greece.[1]? He is known today as Blessed Luke, Luke the Younger, St. Luke of Stiris, and Luke the Wonderworker (Thaumaturgus in Greek).? ?His parents were farmers in Thessaly.?[2]? Originally from Egina, St. Luke?s parents fled the island when the Saracens attacked it. Saracens was the name that Medieval Europeans used to describe the Arabs and all Muslims in general.? As a youth, St. Luke was prone to give to charity, even though his parents were not very wealthy or happy about their son?s giving.[3]? St. Luke was also noted for his healing/special powers from an early age.? ?One of his legendary wonders was to make his parents? crops yield more than anyone else?s? despite only planting half of the seeds he was supposed to.[4] Life of Saint Luke ?As a teenager, St. Luke ran away from home after his father died.[5] However, another source said that he ran away from home because his parents were mad at him for wanting to enter into a monastery.[6] Unfortunately, soldiers mistook St. Luke for a runaway slave and put him in prison.? After he was freed, his mother finally gave her permission to allow Luke to enter a monastery outside of Athens.[7] He did not stay there long.? At the age of eighteen, St. Luke built a place on Mount Joannitsa near Corinth in Greece.[8] There he became a hermit.? St. Luke was credited with predicting the liberation of Crete, which happened within ten years after he died.[9]? Thus, he could predict the future as well as perform miracles.? It was also said that he settled in the village of Stiri.[10] According to different sources, he died either in the year 946 A.D. or 953 A.D.? His Saint?s Day is on February seventh of the Christian calendar.? The Orthodox Church declared Luke a Hossios and his reli cs were kept in the original church until the crypt was built in the Katholikon. Ossios Loukas ?The name means Blessed Luke and the site contains two monastic churches: Holy Luke and Our Lady.? Alternate spellings of its name include Osios Loukas and Hosios Loukas.? The first church built on the site between 941 to 944 A.D. was built for St. Barbara originally.[11]? Holy Luke is called the Katholikon in Greek and was built over the crypt dedicated to St.

How do We Define a Citizen ? Essay -- Expository Definition Essays

Citizens Must Fulfill Obligations and Duties to the Community In our ever-changing world how do we define "a citizen?" Peter J. Gomes in his speech, "Civic Virtue and the Character of Followship" defines a citizen as "...one who belongs and one who has obligations" (206). He adds a citizen has "... the notion of belonging, having an identity of which one is proud and by which one is defined and having an obligation to share and serve in behalf of that greater good" (206). The Webster's New World Dictionary defines a citizen as "a member of a nation by birth or naturalization," but a citizen is more than that. A citizen not only has rights and privileges; he is a proud, contributing member of society. I define a citizen as one who understands and fulfils his obligations and duties to his community. Patriotism, love of country, is an ideal that every citizen should possess. I know that many disagree. They believe showing patriotism equals arrogance, conceit and sends a message that we are superior to everyone else. I disagree. After the attacks of September 11, our nation experienced a surge of patriotism. We were not merely individuals living among each other; we were Americans. We were proud to announce to the world that America is the greatest nation in the world. We were showing love and support for the ideas that America stands for: freedom, individual rights, and tolerance. Even when we are not in agreement with the policies of our government, we as citizens of the United States can be proud that in our country we have the right to openly disagree with those policies. To be deemed citizen requires more from us than just feeling pride for our nation; citizenship also carries with it duties and respo... ...out change will fall into place. John F. Kennedy said it best in his inaugural address: "Ask not what your country can do for you, but what you can do for your country." Works Cited Gomes. Peter. J. "Civic Virtue and the Character of Followship: A New Take on an Old Hope." The Presence of Others. Eds. Andrea A. Lunsford and John J. Ruszkiewicz. New York: Bedford/ St. Martin's, 2000. 205-212. Kennedy. John. F. "1965 Presidential Inaugural Address." Washington, D.C. 11 Jan.1965. InforTrack (Expanded Academic ASAP). Howard Community College Library, Columbia, MD. 22 Oct. 2002. <http://www.galegroup.com/>. Ushkow. Mike. "Turnout Ups, Downs." Campaigns & Elections. December/ January V22. (2002): 10. InfoTrack (Expanded Academic ASAP). Howard Community College Library, Columbia, MD. 18 Oct. 2002. <http://www.galegroup.com/>.

Business Accounting (Gbb/Gcb 1013)

Business Accounting (Gbb/Gcb 1013) Semester January 2013 Title:   Lecturer: Hezlina Bt M Hashim Group Members: No. | Name| Student Id| 1| | | 2| | | 3| | | 4| | | 5| | | Date Received: Introduction: Charitable organizations are NGOs whose purpose of existence is to benefit the public. The mission of a charitable non-profit expresses the particular way in which the organization will fulfil its public benefit purpose.The board members of a non-profit organization entrusted with the supervision of the board members who have a legal obligation to ensure that the non-profit organization uses the funds to fulfil its mission. QUESTION: Better Days Ahead, a charitable organization, has a standing agreement with First National Bank. The agreement allows Better Days Ahead to overdraw its cash balance at the bank when donations are running low. In the past, Better Days Ahead managed funds wisely, and rarely used this privilege.Jacob Henson has recently become the president of Better Days. To expand operations, Henson acquired office equipment and spent large amounts on fundraising. During Henson’s presidency, Better Days Ahead has maintained a negative bank balance of approximately $10,000. 1. – What is the ethical issue in the situation? The issue in this situation is the investment policy. Managers of non-profit organizations must ensure that investments are consistent with the values nd principles set to achieve the stated objectives to guide activities, and ethical behaviour of its employees, volunteers and board members. The lack of an ethical base as a result of the lack of creation and monitoring of ethical standards has the potential to lead to a lack of success in the organization. However the fulfilment of the ethical standards of the institution by the leader and employees, since success is reflected in the work to be carried out, ensuring the objectives and goals to reach.Better Days Ahead, as a charitable organization, it is not normal to maintain a negative bank account as it has no benefits arise from its operations, but since the president of the organization is carrying out his work according to the duties of his job and the agreements with the bank, then it is acting properly and not against any ethics or agreements. 2. State why you approve or disapprove of Henson’s management of Better Days Ahead’s funds. I would approve of his management of the fund as he is taking out a loan in order to improve the fundraising ability of his charitable organization.Since any charity relies on fundraising in order to increase their operating funds and potential, the usage of a loan during a â€Å"slow time† in order to increase this fundraising potential of the organization seems to outweigh the impact that the negative bank balance might show due to the loan. Certain company have to do this in order to maintain current condition. What has been done by Better Days Ahead is good to their company and will benefit them more. CONCLUSION As the conclusion, we can see from above statement, there are still many ways to improve the productivity of the company although the company is doing charitable work.As a mana ger or even worker, they have to implement the way of ethics in doing business of work. Some of the company already implement company policy to smoothing the way of work. To disregard company policy is unethical because it has the potential to harm the company and other employees. To me, unethical behaviours can damage a company's credibility, causing the business to lose customers and ultimately shut down. However, business owners and their management teams can work with employees to prevent unethical behaviours. In this case, the situation that they are acing is still ethical as they have to maintain their current status as charitable company. INTRODUCTION There are many different forms of business organizations. They are sole proprietorship, partnership, and corporation. A sole proprietorship consists of one individual doing business. Sole proprietorship are the most numerous form of business organization in Malaysia, however they account for little in the way of aggregate busine ss receipts. There are no forms you need to fill out to start this type of business. This is the easiest form of business to set up, and the easiest to dissolve.The purpose of most organization or business is mainly to earn profit. It is usually called as profit oriented business. So, it is actually a profit business or other organization whose primary goal is making money, as opposed to a non-profit organization which focuses a goal such as helping the community and is concerned with money only as much as necessary to keep the organization operating. This includes anything from retail stores to restaurants to insurance companies to real estate companies. Question: You are opening Quail Creek Pet Kennel.Your purpose is to earn profit and you organize as proprietorship. 1. Make a detailed of 5 factors you must consider to establish the business. There are many factors that must be considered in order to start a business. Five of them are listed below: Types of business and a proper p lan The first thing to be always decided upon is the type of business we want to do. Before selecting on any type, we should always do a thorough background check on the idea, such as the current trends. For example, people in Malaysia like to take cats and kittens as their own pet. It has even become a trend.After that is done, a proper road-map should be planned for the road ahead detailing the various costs involved, growth plans, and operating ratio. A thought out plan should also enable us to get a start-up loan from the bank quickly if we want to get capital from bank. Capital The next factor that we need to consider is the money or capital. Usually, small businesses starts with small amount of capital which means only small amount of profit will be earned. While arranging the capital, we should always keep a little margin for the initial running cost and the loan repayment interest.The latter can be avoided, if you can arrange the capital from the family or friends. We can al so obtain capital by taking a loan from banks. But, as our business has unlimited liability it is too risky if the business failed. Pet kennel or care taking business doesn’t usually need much capital. Marketing Another of the many factors to consider when starting the business is the market you enter and how to reach out and inform people about our business. We also need to segment the market in order to satisfy everyone. For example, Malays usually keep cats as their pet and Chinese or Indians usually take care of dogs.We can give pamphlets and distribute it from house to house. The pamphlets should contain the details and information. This doesn’t cost much as it’s just photocopy. Besides that, we should be very friendly while interacting with customers to maintain our pubic relation. If we have workers, they should be trained to be persuasive and friendly or maybe talkative. Equipment needed In order to start this kind of business, we need to determine what equipment we need. Firstly, we may need cat cages, dog kennels, cat and dog food, and other things.We also need to decide from where we can get these things and decide which supplier to get these things. The prices of these equipments also need to be considered. Cheap price usually means low quality products and expensive products usually are more quality. Location The next important factor that we need to consider is the location of the business. It is appropriate for us to locate our business near neighborhoods where many people live. We can buy or rent a shop lot or even an empty house and it must be located where people can see and know about it.We shouldn’t choose a place far away from people’s houses. But renting a house can annoy or disturb the next door neighbors with the smell of animals and their noises. This is unethical and can ruin our reputation as a business. So it is better if we rent a shop lot in areas where as we can’t afford to buy it. 2. Ide ntify 5 or more transactions that your business will undertake to open and operate the Kennel. a) Debit cash credit capital. * This is important to open the business where the owner puts the capital in the business.This can be said as the initial capital to open and help the owner to operate the business. b) Debit purchases cash credit. * The owner uses some cash to buy equipments from the suppliers as the stocks for his pet kennel business. c) Debit accounts receivables credit service revenue. * The customer now is paying on credit for the service. d) Debit maintenance expense credit cash * The owner spends some cash to repair the broken dog kennel. e) Credit accounts receivables debit cash * The customer on credit pays the remaining balances owed. f) Debit medication expense credit cash While taking care of the dogs, one of them was injured and need to be treated in the animal clinic. 3. income statement The Quail Pet Kenner income statement, statement of owner’s equity, an d balance sheet at the end of the first month of operation. Quail Creek Pet Kennel Income Statement For the Month Ended January 31,2013 Revenue : Service3000 Expenses: Maintenance200 Medication430 Rent1700 Advertising 560 2890 Net Income 110 Quail Creek Pet Kennel Statement of Owner’s Equity For the Month Ended January 31,2013 Quail Creek Pet Kennel, capital, January 1,2013 30000Add : Investment by owner 0 Net Income 110 Subtotal30110 Less: Withdrawal by owner 750 Quail Creek Pet Kennel, capital, January 31,201329360 Quail Creek Pet Kennel Balance Sheet January 31,2013 AssetsLiabilities Cash21360Account Payable 9800 Furniture 9800Owner Equity Equipment 8000Capital 29360 Total Assets39160Total Liabilities and Equity 39160 Evaluation of Business Since the business has just started up on its first month of operations, the figures of our accounts have shown good progress and shows that the business might be a success is the coming years.However, we have to determine whether or no t to continue the business with a few calculations that could be done for the business. First of all, we use the current ratio of the business where the we divide the Current Asset of the business with the current liabilities. This is to measure the business’s current ability to pay off all the liabilities of the business where the higher the ratio, the higher the probability of the business to have enough sufficiency to maintain its business operations. The calculations are as follows: Current Assets = 21360Current Liabilities 9800 = 2. 1786 Since the Current ratio is above 1, the business could have a higher possibility of continuing running with lower risk of failing in the business line. This shows that the business can continue to run and succeed in the future as the business holds a small amount of risk. Another way of determining whether or not the business the business is by the Acid-Test ratio which determines the ability of the business to pay all current liabilitie s if they came due immediately. The calculation is as follows:Cash + Short term investment + Net current receivables = 21360 Current liabilities 9800 = 2. 1786 Again, the Acid-test ratio indicates that the ratio of the business is above 1. This shows that the business does have the ability to pay all current liabilities if they came due immediately. This also shows that the business can run very smoothly and efficiently in the coming months and years to come and could be a good business to continue on investing and serving.The final way to determine whether or not the business should continue its operations after evaluating its first month of operation is by using the Debt Ratio. This calculation is done to determine the financial risk of the business. The calculation of the Debt Ratio is as follows: Total liabilities = 9800 Total Assets 21360 = 0. 459 Since the Debt Ratio is below 1, the business shows a good ratio and record that if the business continues its operations, it has a low financial risk and can be a very good business to invest into.In conclusion, after analyzing all of the probabilities, and calculating all of the results of the business’s first month operations, we can conclude that the business of the Quail Creek Pet Kennel should be continued and can be a success in the future as all the facts shows a positive outcome for the business. Conclusion From the first question, we can conclude that there are still many ways to improve the companies productivity even though the company is doing charitable work. As either a manager or an employee, the way of ethics have o be implemented in doing business of any sorts. A few of other companies or businesses have started to implement company policies of work ethics in order to improve the quality and efficiency as well as effectiveness of the work. To disregard company policy is unethical because it has the potential to harm the company and other employees of the company. An unethical behavior of an employee can ruin a company’s reputation as well as credibility in the eyes of the stakeholders as well as potential investors, which could cause the company to stop operations.The business owners as well as their management teams can find a way to prevent their employees from making unethical decisions or behaviors in the company. From the final question, we can conclude that Quail Creek Pet Kennel has a higher possibility of continuing its operations. This is based on a thorough calculation of assets and liabilities of the business which has only been operating for 1 month and the results of the calculations done have shown positive outcomes for the business.This has made us conclude that the business has a very good potential of expanding in the future, and has a probability of opening more branches nationwide and can project a very high success rate if the business continues its operations for the years to come. In conclusion, ethics for a business is not something th at has to be put aside in any kind of business that we are operating. This also implies to charity work. Finally, a a charity-based business is not an excuse to not succeed in the business world as any kind of business can prove to be a success if we run it efficiently and effectively.

How is my life compared to living in the Dominican Republic?

Living in Jakarta is not that different than living in the Dominican Republic. For example, they both have similar geographic features, weather etc. Most people earn money in the same ways, and the types of homes people live in are probably the same. The Dominican Republic like Jakarta is situated around the north of the equator, making the weather hot and humid. This also means that both countries get convectional rain (a type of rain cycle, for countries around the equator). Since they are both situated near the equator, they have two main seasons, the rainy season and the dry season. The Geographic features in Jakarta are very similar to the geographic features in the Dominican Republic. Like Jakarta it has soaring Mountain Ranges and in places vast green fertile land and beautiful beaches. This influences the tourism rate for both of these countries, which means the pollution rate in both countries is very high. Due to this, both these countries are considered third world countries. Both these countries are in the ring of fire, meaning there are lots of volcanic eruptions. This influences people a lot, because they need to know what to do if a volcano explodes!!! Jakarta and the Dominican Republic, being both very poor countries, suffer from money problems. There are two main communities in these countries. Firstly the rich. These people have big, high up jobs, earn lots of money and live in big houses. The poor have small roadside stalls and live in mud houses and slums. They earn about 2months of the rich persons salary in one year. Both these countries are steadily growing, but help is needed for those who need help. The people who have no arms or legs, people with money issues etc. The roads in both these countries are of a poor standard. The big main roads have only a small amount of lanes, meaning that people drive on the line, meaning MASSIVE traffic jams. The smaller roads are full of pyholes, which is a massive danger to all motorcyclists, who like cutting the line. It can cause severe injuries or maybe even death. The drainage systems are extremely inefficient! Since these countries are next to the equator (this means they have two main seasons, the rainy season and the dry season) during the rainy season, roads would have floods, meaning people are stuck in traffic jams for 4-5 hours. The availability of water and electricity come in vast quantities to the rich. For the poor, they get electricity but it will go of or hours on end. This influences people because they have to get used to playing outside and entertaining themselves for the tome when there is no electricity. The water they get comes from the rain. That's why on the roads many people pray that it rains. In Jakarta especially, people count on rice. They don't consider it a meal, if there is no rice. In conclusion, both these countries have similar living styles, and are similar in many ways. Also both these countries, since they are poor need help, so they can thrive and live like most 1st world countries.

Physical Fitness Worksheet

Associate Level Material Physical Fitness Worksheet Being physically fit is an important aspect of obtaining optimal health. Becoming knowledgeable about what it means to be physically fit may greatly increase your ability to improve your health and wellness. In this worksheet, you identify the five components of health related fitness. Completing this assignment is a step towards gaining the knowledge needed to better manage your physical fitness. Five Components of Health Related Fitness Table Complete the table below. The first row has been filled in for you as an example. |Components of Physical Fitness |Description |How to Incorporate in Your |Benefit(s) | | | |Life | | |Cardiorespiratory Fitness |Being able to exercise at a |Walk 2 miles at a brisk |Reduced the risk of heart | | |moderate to high intensity for a|pace every day. disease, hypertension, and high | | |long period of time | |cholesterol. | |Muscular Strength | | | | | |is the amount of force that your|Use your muscles regularly |The ability to lift heavier | | |muscles can exert against |such and weight training or|objects or carry things longer. | |resistance |push ups | | | | | | | |Muscular Endurance | | | | | |Is the ability of a muscle or |Participate in sports such |The ability to perform tasks | | |group of muscles to sustain |as hockey or football. |longer, good posture. Fewer | | |repeated contractions against a |Swimming or running helps |injuries, increased metabolism, | | |resistance for an extended |too. | | |period of time | | | | | | | | |Flexibility | | | | | |A person's flexibility refers to|Practice yoga, stretch |relief from pain | | |the ability of your joints to |regularly |increased energy levels | | |move through a full range of | |increased flexibility | | |motion | |better range of motion of the | | | | |joints | |Body Composition |In physical fitness, body | | | | |composition is used to describe |Regular exercise healthy |Increase in energy, | | |the percentages of fat, bone and|eating |helps to maintain cognitive | | |muscle in human bodies | |function and decrease stress. | | | | | |

Chevrolet Case Analysis Essay

Then: ​ In the beginning, Chevrolet positioned itself strongly as a theme of â€Å"quality vehicle with deep roots in America’s past. Priding themselves on the traditional representation of the sporty car brand, Chevrolet has made great strides over the years. Firmly entrenching the brand as a key part of the American culture, Chevrolet has made many attempts to associate with American sporting events. For example, Chevrolet sponsored the All ­American Soap Box Derby for a decade. In addition to sponsoring events, Chevrolet also sponsored drivers with their vehicles for racing circuits such as NASCAR. Another subcategory Chevrolet used along with the American theme was patriotism in its promotional aspects. Taglines with the phrases â€Å"America’s Best Seller,† â€Å"America’s Best Buy,† and â€Å"Like a Rock,† were all famous for reminding consumers about Chevy’s great history as an American leader for automaking. This was perhaps the biggest aspect of Chevrolet’s branding as a company in the United States. However, when it came to Chevrolet as a leading automaker overseas, four values represented the company to their foreign consumers: durability, value, practicability, and friendliness. Many of their various taglines surrounding these values create  strong brand cohesiveness. Although Chevrolet has adopted more of a global brand strategy, it still customizes its branding to appeal to certain markets. Now: ​ Currently, Chevrolet is making plans to launch new vehicles and continue advertising and promoting their brand to consumers. Despite the recall at the beginning of the 2014 year, according to Chevrolet’s marketing leaders,â€Å"†¦the automaker is not spending more on advertising or incentives than previously   budgeted and isn’t likely to change that strategy† (â€Å"GM Stick with Marketing Plan Despite Recall†Ã‚ ­ USA Today). The plan is to focus on the product and not the publicity of trying to defend themselves as a company. Therefore, there will not be a recall ad and instead there will be just ads showing new products introduced recently. As stated before, Chevrolet is looking to spend more marketing money and energy on its full ­size pickups and SUVs this year. On the other side, Chevrolet is using the NFL Superbowl in hopes to boost not only national but global awareness with its ads. Chevrolet continues to also sponsor sports with â€Å"​  Chevrolet’s jersey sponsorship with English soccer club Manchester United†¦will put the Chevrolet bowtie logo in front of the club’s worldwide fan base of some 700 million people..† (â€Å"Audi, Chevy and Lincoln Plan to Boost Ad Spending in 2015†  ­ AdAge)​ . Chevrolet’s current marketing innovations regarding technology with 4G LTE in its vehicles also proves that Chevrolet plans to remain relevant with consumer wants and needs. The GMC Problem Chevrolet’s biggest problem is in fact it’s biggest company supporter, GMC. GM is the starting point for Chevrolet, yet it has been not once but twice in a position that jeopardizes the equity of the Chevrolet brand. GMC is the problem for Chevrolet because of their bad publicity regarding the 2008 bailout and 2014 recall crisis thus far. As mentioned before, Chevrolet’s association and alliance with GMC causes them to have a bad reputation at times, even with Chevrolet’s freedom to stand on   its own as a brand. In the case of GM, the company’s bankruptcy and subsequent bailout had the ability to contaminate its four brands of vehicles, in spite of their individual merits. Therefore, Chevrolet has to figure out how they are going to deal with the bad publicity domino effect that falls upon them every time GM fails. Recommendations Even with a company as successful as Chevrolet, there is always room for improvement. Tactical modifications that can be made to enhance the Chevrolet brand’s equity to remain substantial while in alliance with GM could be examples of: brand decisions to enhance self ­image and product loyalty, increasing brand value from recognition and preference to brand  insistence for their products, and focusing slightly on marketing strategies for ethical and social responsibility if they continue to be a part of GM. Chevrolet is a high quality brand nonetheless, however, they focus on American vehicle tradition where they could take a step back and focus on the consumer. If Chevrolet would reposition a few of their vehicles to show how it would enhance the self ­image of the consumer driving a sporty yet luxurious car, there is a possibility they will get great feedback in sales. Consumers currently are looking for mass customization products that can be used on every level of purchasing decisions. Therefore, it would a smart move for Chevrolet to focus on the consumer even more as the â€Å"person behind the car† (â€Å"man behind the mask†), while still including valuable information about the car itself.

Ethics on Walt Disney

According to an article from The New York Times, on May 9, 2012 The Walt Disney Company’s profits had grown up to 21% at Disney’s Cable TV gains and a surge in Resorts Business. Thanks to climbing ad sales and subscription fees at ESPN, another cable channel like ABCfamily has also helped the Walt Disney Company. Its quarterly profit 21% To $1. 14 billion dollars. The article started off by stating that Disney’s financial reported a Growth on retail sales report. In addition an operating income at Walt Disney Company Park and Resorts Surged 53% to $222 million dollars.A reason for this division growth was that they had high spenders. Which meant they wasted money on Disney’s products and not only that but there attendance increased on almost all there resorts worldwide. Just like in Tokyo an increase in spending up to 5%. This is ethical, because it shows that the resorts must be doing well that means people are going and spending their money even with thi s recession. Besides this there is an issue that Disney’s studios faced after filming the movie John Carter but they had a solution. After they had lost money from that movie they also had losses from media networks.Because As the result that they were working on their interactive media. Aside from their losses, Disney reported earnings per share of 58 cents for the quarter. Up to 18% from 49 cents a year earlier. Not only had that but Analyst expected Earnings per share of 56 cents. In the other hand there was revenue 6% to $9. 6 billion. This shows that it was am improvement for Walt Disney they do there accountings in an Ethical manner. Another good ethics of Walt Disney is there television portfolio, since they have a variety of studios.They manage different channels like sports and family channels that helps them set apart from there competition. ESPN is by the largest contributor to Disney’s overall probability. â€Å"Quite well positioned to remain the pre-emin ent sports brand,† said Disney Chairman Robert I. Iger. This statement shows that ESPN is doing a good job as it should and shows that not only that. But ESPN is still growing with their subscribers and fees. Lastly in the article, it states that since the release of the movie Marvel Inc. The movie has recorded the biggest opening. â€Å"It’s a great illustration of why we like Marvel Inc. o much. † Said Mr. Iger. In my opinion I think the Walt Disney Company is very successful. They have been around the business for quite a while. Not only that but they made products and films that are worth value. Great film from back in the days and still going on now. The Walt Disney Company hires employees and trains them to their best ability which not many companies do. They require safety and have their business standards set well. Just how their profits have increased. That’s shows their doing a well ethical job. They may not be perfect but they sure have accounti ng set well in their business.Because the fact that if they didn’t Walt Disney would be as well-known. Their resorts wouldn’t be considered one of the happiest places on earth. This Article states the ethical manner that Walt Disney has done yet they had issues but still they overcome them just like how ethical companies should. The Walt Disney Company hasn’t been affected in a huge drastic way that other companies have been affected. But yet I think that is example that an ethical company leads and that is Walt Disney. REFERENCE http://query. nytimes. com/gst/fullpage. html? res=9C01EFD9133AF93AA35756C0A9649D8B63&ref=brooksbarnes