Wednesday, July 31, 2019

Dynamics San Andreas Reflection Essay

We just recently had a lesson in Science about earthquakes and talk about some stuff until we arrived on how about we will watch the new movie â€Å"San Andreas† directed by Brad Peyton. So our teacher agreed to our suggestion and we felt excitement because we knew that we will be watching an action-packed movie. I watched the trailer at home again to know what I should expect from the movie. And I also felt curious about the San Andreas Fault which will be the main reason of destruction as what I have observed after watching the movie trailer. So the day came and we watched the movie. First scene in the movie and some of us were already thrilled as a girl and her dangling car were stuck between two cliffs because of the falling rocks from a mountain. And I also felt a little bit worried for the girl because I don’t want a cute girl to die right at the start of the movie :P. But then Dwayne Johnson as rescuer Ray came to rescue the girl with their helicopter and I felt excitement as they rescue the girl. It was an intense rescuing scene and some of us, especially the girls shouted while watching the scene. Also one of the intense and jaw-dropping scenes that made us go shouting is when the part where in the film, a previously unknown fault near the Hoover Dam in Nevada shakes and jiggles the San Andreas. The Southern California is rocked by a powerful magnitude-9.1 quake followed by an even stronger magnitude-9.6 in Northern California. As the movie goes, it never failed to entertain us. Also the stories of the characters featured in the movie were really interesting. If I were to put myself in the situation they were in, I might have a very low chance of surviving the disaster. I wouldn’t want to experience the type of catastrophe shown in the movie as well. Maybe the least thing I can do is to be prepared because I know we can’t predict or stop natural disasters and pray to God that He won’t let it happen to us, mankind. The San Andreas has long been considered one of the most dangerous earthquake fault and the movie showed us that it really is.

Tuesday, July 30, 2019

Operations and System Management of a Car Garage

OBSM Coursework Assessment – Element One Powell’s Garage Report Introduction The following report will be researching into a small garage named Powell’s, located in Illogan, Cornwall. Powell’s garage is a family business that was established in 1953. This organisation offers a range of services and products, including MOT’s, tyre replacement and full car servicing. Primary research will be used in order to gain data in order to examine specific factors in Powell’s garage. Slack et al. ’s five performance objectives will display which ways the organisation is thriving and in which ways they are failing. Looking at the design capacity, effective capacity and actual outputs will give an overview of how well they are using their resources within the organisation. Finally, by calculating the organisation’s capability index, a specific operation can be explored in order to highlight the reliability of the service and whether there is any potential room for improvement. Five Performance Objectives Slack et al (2004) states that there are five performance objectives that can evaluate performance of an operation. The first of these being cost, this is the ability to produce at a low cost. By pricing goods and services appropriately to the market, customers will always be attracted and it will allow for a good return to the company. Powell’s have a few competitor garages surrounding them, therefore pricing is a very important aspect of the organisation as they must keep it low enough to rival other garages, but high enough to ensure profit from their services. Quality is another performance objective and this is the ability to produce in accordance with the specifications without error. This will ensure full customer satisfaction and a high-quality reputation. It is essential that Powell’s provide a premium service as not only does it guarantee safety for their customers, but it gives them an advantage over competitors. Dependability is the ability to produce goods and services in accordance to the promises made to the customer. This could include a time deadline that the service needs to be completed by, therefore Powell’s must ensure that they fulfil any tasks given by customers’ and remain reliable or a bad reputation could circulate, resulting in less business. The ability to do things quickly in response to the customer’s demands is known as speed. This should also reduce time between orders from the customer and when they receive it again. Being a busy garage means that Powell’s must complete services as quickly as possible in order to keep up with the level of demand they receive. If this is not met, customers’ could use another organisation that can offer a quick service. Finally, the last performance objective from Slack et al. is flexibility. This is the ability to change the operation in a variety of ways. This therefore means that Powell’s must offer a wide variety of goods and services in order to fit with any customer needs and keep the amount of business high. These five performance objectives can also be linked, and these links mean that an organisation can excel in certain operations and compete with other organisations. For example, quality reduces cost and increases dependability. High quality therefore means fewer mistakes made in the operation, this leads to a reduced amount of time needed to correct any errors, and less time spent on the operation means reduced cost. This results in the customer being satisfied with the service. It will also more than likely mean they will feel confident using the organisation and will return for future business. From using primary research to study Powell’s garage, it is noticeable that quality is the most vital objective to ensure its success in their marketplace. Through questionnaires, shown as Appendix 1, and interviews with customers and within the organisation; it is quality that is the most prominent feature of Powell’s garage. This organisation deals with motor vehicles, which makes it crucial that the main priority of their services is to provide high-quality results or else the customer’s safety is at risk. The following polar diagram demonstrates the customer’s view and the manager’s view on Powell’s services and products according to Slack et al. ’s five performance objectives theory. The customer’s view is an average calculated from 20 questionnaires that were completed by customers. The manager’s view is a combined result from the two managers that work at Powell’s. As shown above, the manager’s view is quite different to that of the customers. The customers did not rate the garage as high as the manager’s but there is an agreement on the speed of the operation. Powell’s garage has two major competitors in the area that offer similar services. In order to ensure that this organisation has the edge over them, it is essential to investigate what is regarded as important by their customers and how each garage provides that service. Perceived user value (Bowman, 1998), is the best method to show customer’s opinions on the services of the three garages and will also include objectives that are not included in Slack et al. ’s theory. The two garages that are geographically closest to Powell’s are K W Autos and J K Motors. The customers were asked to rate the objectives of the garage from 0 to 10 on a questionnaire (Appendix 2), these figures were then made into an average and shown in the following table. Objective| Powell's | K W Autos| J K Motors| Speed| 8| 8| 7| Quality| 8| 7| 7| Cost| 7| 6| 7| Dependability| 7| 8| 6| Flexibility| 7| 7| 7| Quality of Facilities| 8| 6| 5| Courtesy of Staff| 9| 6| 6| Working Hours| 7| 7| 8| The data collected from the customers was then put into a graph to demonstrate the differences between the garages more clearly. From these figures, it is clear to see that Powell’s has an overall higher rating than its competitors. Although this is very positive, there are some objectives that Powell’s are lower. These are the operations that need to be targeted and improved in order to guarantee that K W Autos and J K Motors do not overtake Powell’s in their sales. Capacity The definition of the capacity of an operation is â€Å"the maximum level of value-added activity over a period of time that the process can achieve under normal operating conditions† (Slack et al. 2001, p. 338). Regarding this report, there are two types of capacity that are useful to Powell’s garage; design capacity and effective capacity. Design capacity is â€Å"the capacity to which its technical designers had in mind when they commissioned the operation† (Slack et al. 2001, p. 335). Effective capacity is simply design capacity minus planned loss. Therefore it is what the operation actually runs like. The capacity of Powell’s garage is simply the amount of motor vehicles that can be held in the garage at one time. Powell’s garage has a total of 7 vehicle ramps within the garage; however, 2 of these ramps are designated specifically for MOT servicing. Therefore, altogether, Powell’s can have 8 cars in its premises at one time. In terms of capacity processing, on average, Powell’s can see between 30 and 40 vehicles a week. Although, there are weeks in which it can exceed this and also weeks in which not as many vehicles pass through. Powell’s employ 6 full time mechanics; however, there are always 2 mechanics on the MOT ramps as it always full. This therefore leaves 4 full time mechanics working on 5 ramps for servicing. Straight away, understaffing is the obvious main capacity constraint, as if the garage is completely full, they do not have enough staff to service the vehicles. This would therefore be a planned loss of the organisation. Other planned losses would be mostly time consuming, for example, waiting for vehicle parts to arrive, working hours and waiting for customers to collect their car. As stated before, effective capacity is how the operation actually runs; therefore the everyday realities of a production line will contain something to slow it down. For example, staff breaks, power cuts and maintenance to tools and equipment. Powell’s design capacity (excluding the MOT services) in their garage would be for 5 vehicles to be serviced. However, there are only 4 mechanics available at one time. This means that their effective capacity is 80% of its design capacity. These losses are unavoidable but it results in Powell’s output to be reduced by 20% of what it could have. Actual output is simply effective capacity minus avoidable loss. This is essentially what is produced by the operation when the planned losses and avoidable are taken into account. Avoidable losses include mechanical failure, lighting failure or poorly trained staff. Actual output is therefore much less than the design capacity. It can only be predicted, but this would be estimated around 50%. The following diagram displays the losses against the design capacity and shows how the actual output is calculated. A ‘bottleneck’ is a micro-operation or operations that cause a process to slow down and causes output to take longer. Powell’s main bottleneck is the fact that they are understaffed. However, there are more constraints that prevent operations, these include the type of repair that the car will need, the availability of parts needed to complete the service and working hours. These all affect the processes in the organisation. Capability Index This measures the capability of an operation process within an organisation. This capability index will measure the time any operation can take regarding the services that Powell’s offers. The capability index should give the result as being greater than 1 as this will mean that Powell’s is reliable and capable. However, if the results show that the capability is less than 1, it will prove that Powell’s servicing is incapable and unreliable. The tables below show the amount of time spent servicing vehicles over one month in Powell’s garage. This was recorded from observation and from staff records. Weekly updates allowed a gradual build up of data which could then be grouped to calculate the capability index. Servicing Times| | | 30 minutes| 1 hour| 1 day| 1 hr 30 mins| 1 day| 5 hours| 45 minutes| 3 days| 30 minutes| hours| 6 days| 5 days| 1 day| 2 days| 3 days| 4 days| 3 days| 1 hour| 4 hours| 3 hours| 5 days| 2 days| 1 day| 2 hours| 2 days| 3 days| 6 days| 7 days| 30 minutes| 4 days| Servicing Times| Number of Customers| ;1 Hour| 4| 1 hour – 1 day| 8| 1 – 2 days| 4| 2 – 3 days| 3| 3 – 4 days| 4| 4 – 5 days| 2| 5 – 6 days| 2| 6; days| 3| Capability Index is calculated using the following formula: Cp = USL – LSL 6? Key Cp = Capability Index USL = Upper Specification Limit LSL = Lower Specification Limit ? = Standard Deviation From the data collected above, the USL will be 7 days and the LSL will be 0. 05 as it is in minutes. Cp = 7 – 0. 05 6? Standard Deviation was calculated using all the data collected. In this instance, 1 hour would be 0. 1 and 1 day would be 1. Standard Deviation = 2. 083849 Cp = 7 – 0. 05 6 x 2. 083849 Cp = 6. 95 12. 503094 Cp = 0. 5558624129 Cp = 0. 56 (two decimal places) USL = 7 LSL = 0. 05 This figure and the graph shows that Powell’s garage is operating at a level lower than 1, which indicates that it is not operating at the potential capacity level. Although the capability index worked out to be lower than 1, there is a variety of different service times which suggests that Powell’s offer a wide range of services and at many different time scales. There are many causes for this variation which includes; the nature of the service. The bigger the problem in the vehicle will mean that the service will take longer, and therefore take space for a longer period of time in the garage. There is also the matter of ordering external parts for the repair. This again, could take a long time as Powell’s must wait for the parts to arrive before the repair can begin. All of these variants are time costly in some way but there could be potential initiatives to reduce this. Powell’s could create more space for vehicles outside their garage, by expanding the car park from 1 to 4, this will provide an area to hold cars that require parts from an external source. This would then leave more room available in the garage for less time consuming services. This would see Powell’s garage gain more business and improve their timing for customers. An outside area would also offer a place where very small services are required, for example changing a tyre. This service takes on average 30 minutes to complete. Powell’s would save a lot of time as the car would not need to be taken into the garage or raised on the ramps. Another initiative could be to use the MOT ramps when there are no vehicles using them. This expands Powell’s capacity to 7 full servicing ramps which would provide more business and a faster operation process. An initiative that would also be very effective would be increasing the number of staff; this would allow vehicles to be serviced much quicker. Even if two mechanics worked on one vehicle, this could potentially half the time in which it takes to complete the service. This would then result in extra customer satisfaction, which in the long run would improve Powell’s reputation. It would also allow for more vehicles to be brought in to service as there would be space for that vehicle in a shorter amount of time. Word Count 2,271 References James, P. Rowland-Jones, R. ; O’Brien, L. (eds) 2009. Operations and Business Systems Management. Harlow, Pearson. Slack, N. , Chambers, S. , ; Johnston, R. , 2004. Operations Management. 4th Ed. London: Pitman Publishing. Cengage (2007) Operations, Strategy and Operations Strategy [Online] Available from: http://www. cengage. co. uk/barnes/students/sample_ch/ch2. pdf [Accessed: 26/11/2010]

Monday, July 29, 2019

Wooden truss Assignment Example | Topics and Well Written Essays - 1000 words

Wooden truss - Assignment Example Materials In selecting any material, it is necessary to put into consideration a number of factors including cost, performance, safety and regulation. The following materials are needed during the construction of a wooden roofing truss. Wood Truss plates Nails Hammer (claw hammer) Tape measure Marking pen Saw (cross saw and tenon saw) The step-by-step construction process Step I: A research should be conducted to ensure that the designed truss suits the project or building. In addition, the truss should not violate local and international codes. Moreover, it should be designed to meet wind load, snow load and any other load associated with building structures. Figure 1 shows basic truss members Figure 1: Basic wooden truss members Step 2: Truss design The selected truss design should suit the building. Measure and cut materials for a truss using the recommended measurements taking into accounts allowances.fit the pieces together using nails and using correct dimensions. All connectio ns should be tightly fitted Select the best quality for top cord and the bottom cord. These areas bear the highest stress. Figure 2 shows various forces acting on a bridge that an engineer should consider while making a design. Figure 2: A representation of a truss under the compression and tension forces. Nail all truss connections on a solid, level ground. Nails must penetrate all gussets and plates The amount of load that a timber can sustain for a given period is determined using the modification factor table shown on appendix III. Step 3: select appropriate lumber for the truss Softwoods are most preferred for making lumbers. The following factors are considered while selecting the lumber for a truss; Size of the lumber Quality of the lumber Straightness It should be kiln... Wooden trusses the most common types used in building and construction industry today because they are cheap and requires less labor and experience to construct. Roofing materials are designed to support various building loads. In addition, trusses come in various shapes and sizes In selecting any material, it is necessary to put into consideration a number of factors including cost, performance, safety and regulation. The following materials are needed during the construction of a wooden roofing truss. A research should be conducted to ensure that the designed truss suits the project or building. In addition, the truss should not violate local and international codes. Moreover, it should be designed to meet wind load, snow load and any other load associated with building structures. Figure 1 shows basic truss members. The size/shape of a wood truss is requires that some field assembly be done. The installer should ensure proper field assembly is done. In addition, the building compo nent safety lists all details that guide a field installer on how to place a truss on the wall.

Sunday, July 28, 2019

Is there a best age to begin kindergarten Research Paper

Is there a best age to begin kindergarten - Research Paper Example Every child is brilliant and intelligent. That is a fact. There is no doubt that he will perform well in school. Nevertheless, the real concern is not related as to whether the child has the talent or not but is related to the child's emotional and social preparedness. Basically, these things affect or manipulate each other. Some of the most common child modifications are contingent to the teacher’s manner of teaching and some other factors that influence how a child may perform in the classroom - factors like the attitude and the personality of the teacher as well as the method in which the class is being managed. If the child is more inclined to social interactions and on his personal volition would be willing to submit to the instructions of his or her teacher, then he may easily conform and adapt to this new test by the age of five. [Student’s Last Name] 2 Psychologists, sociologists, researchers and policy makers have poured in an overwhelming effort in order to de termine whether there is a best age for children to start school. In the United States alone, the usual age of kindergarten children is around five years old and obligatory attendance age plays between the ages of five and eight years old. Many policymakers in the United States expressed their dissenting opinions regarding the acceptable age for school admission and many schools based their decisions on the child’s birthdate. ... Due to the intricacy and the difficulty of the educational system that we have today, most of us, especially educational institutions for pre-schoolers place a strong substantial significance on the child’s competence in reading and mathematical sciences. Is the determination of the ideal age to begin kindergarten important? Does it really matter? The significance of early and repeated standardized tests for young children in order for them to meet the academic challenges in school is being accentuated and supported by education reforms and more so by The No Child Left Behind Act of 2002. While this was ratified in order to ensure the academic success in high school as well as in college, the testing begins early in order to guarantee that the children are headed in the right direction when it comes to â€Å"grade-level requirements†. A comparatively easy approach to enhance the performance in earlier years of education is to increment the average age of children enroll ing for kindergarten classes. Accordingly, this can be done by setting a â€Å"cut-off date† for kindergarten admission or by [Student’s Last Name] 3 advising parents to delay kindergarten admission for an additional one year (1 year). Mostly, school administrators and pre-school teachers are positive that the more mature the child is once he is admitted in kindergarten classes, the more potential there is for academic success. A lot of parents have faith in the idea of delaying the kindergarten entry of their children because they concede that it will contribute to their children’s edge in terms of academic performance. This is what they call as â€Å"redshirting†. In most cases, children who were admitted to kindergarten classes develop boredom and disinterest in school activities than those

Saturday, July 27, 2019

My Dog Essay Example | Topics and Well Written Essays - 500 words

My Dog - Essay Example When I returned from the study tour, as I neared the house, the first thing that I expected was about the welcome that would be in store for me by White†¦..instead, the grim face of my sister standing at the gate shocked me!"Where are Mom and Dad? And what about White? Have all of them gone for shopping?†Ã‚  Ã¢â‚¬Å"Mom and Dad are sitting in the drawing room!† she said grimly and she began to sob. I ran in the direction of the house like an ace sprinter, and landed in the drawing room, gasping. Mom and dad embraced me†¦.Mom said weakly, â€Å"†¦.and your White is resting forever!" I literally grabbed my sister by the collar and asked, â€Å"Tell me †¦tell me, what happened to White!†Ã¢â‚¬ ¦Ã¢â‚¬ ¦Mom gave the details. â€Å"That day, we engaged a chauffeur to go shopping and we wished to take your new car. As soon as White saw the chauffeur at the wheels, she went wild and as he opened the door, she flung herself on him. We tried our best to c alm her down and I tried to hold her firmly. As the driver was taking the car out of the garage, she managed to wriggle out of my grip and leaped towards the car and came under the wheels unnoticed by the chauffeur. She died instantly, with no chance of providing any medical attention to her!† The loss White is an unacceptable reality for me in life. I always recall how she did the ultimate commitment to me, by offering her life itself, for what she thought was incorrect- a stranger taking away the car of her dear master.

Friday, July 26, 2019

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

Morrisons - Essay Example Even though, the organisation faces stiff challenges in the industry but has been able to maintain its commitment to provide the customers with fresh products. The ‘fresh approach’ used by Morrisons have significantly helped in creating awareness regarding the freshness of the foods offered by the organisation along with the organisation’s concern for the environment. To provide the customers with high quality food products, the company has great control over its supply chain which has eventually become a source of competitive advantage for the organisation (Morrisons, 2012). Providing the customers with quality food is the priority of the organisation due to which Morrisons focuses on sourcing fresh produced foods from the local market which is then processed in the company’s own manufacturing facilities. To preserve and conserve the fresh food, the organisation uses its own temperature controlled warehouses along with the packing plants in United Kingdom and other parts of the world. ... This eventually leads to high customer satisfaction level which creates a significant competitive advantage for the organisation. SITUATION ANALYSIS Morrisons is one of the big four retailers in the United Kingdom. Even though, Morrisons is one of the most established retailers in United Kingdom the organisation witnesses decline in its performance along with weak sales as compared to earlier years. This decline in sales in such a fragile market is causing Morrisons decline in market share along with drop in consumer’s confidence (BBC News, 2012). The environment is getting challenging and tough as the competitors have enhanced their performance and product offering. It has been indicated that the due to such weak performance of the organisation in the trading environment led to decline in market share to 11.5 percent from 12 percent a year ago (BBC News, 2012). Such performance of the company is one of the concerns that should be immediately taken into consideration if the or ganisation aims to become the leader in the food market and to become the largest supermarket chain by defeating Tesco, Sainsbury and ASDA in the market. On the other hand, the decline in growth is also one of the challenges that the organisation would face in forthcoming years. The recessionary period affected the organisation’s ability to take the customers into its confidence by providing them with high quality products in the market but as the shopper’s disposable incomes are squeezed (Potter, 2012). This would significantly impact the performance of the company in the market as the customers are constantly going back to their favourites in order to reduce the risk in such disastrous economic times. Even though, Morrisons is one of the four leading retailers in the United Kingdom

American Politics Essay Example | Topics and Well Written Essays - 2250 words

American Politics - Essay Example In the election of 1964, Lyndon Johnson positioned himself against his GOP opponent, Barry Goldwater. Johnson campaign ran a commercial entitled the "Daisy Girl" ad, which featured a little girl picking petals from a daisy in a field, counting the petals, which then signal into a launch countdown and a nuclear explosion in response to Goldwaters advocacy of using tactical nuclear weapons to fight communism in Asia. Johnson defeated Goldwater in the general election, winning 64.9% of the popular vote, and this was noted to be the largest percentage differential since the 1824 election. (Wikipedia, 2007a) (Paraphrasing made). In addition to nuclear weapon issue to address communism, anther critical issue in the election was that on civil rights. Thus despite Johnson’s winning the election, loss of support in Southern states was evident and signified a reversal in electoral fortunes for Democrats who had depended on the "Solid South" as an electoral base. The issue of civil rights divided conservative southern whites from the rest of the party, the political coalition of labour unions, minorities, liberals, and southern whites (the New Deal Coalition. Lyndon Johnson appeared to have taken advantage the issue with the 1963 assassination of J.K. Kennedy, who was has supported Civil Rights Act of 1964. (Wikipedia, 2007a) (Paraphrasing made). Hence the 1965 Voting Rights Act had an immediate impact on federal, state and local elections, so that with its passage on August 6, 1965, one quarter of a million new black voters had been registered, one third by federal examiners and within four years, voter registration in the South had more than doubled. Hence its effect in voter turnout was manifested at 74% in 1965 resulting a number of black leaders elected and in 1969, where Tennessee had a 92.1% voter turnout, Arkansas 77.9% and Texas 77.3%. (Wikipedia, 2007a) (Paraphrasing

Thursday, July 25, 2019

Agency visit project. the international center in the University of Essay

Agency visit project. the international center in the University of Missouri, columbia - Essay Example Similarly, I noticed that the center facilitates and supports students, as well as faculties outside the United States who are engaged in building relationship and international research. I was really moved by the efforts the center has made to ensure that the incoming international students get enough orientation to settle quickly in the United States. The organization of agencies is critical in the quest to offer quality service. The International Center in the University of Missouri is well-organized to offer quality service to the international students. I was able to note that the organization shares information regarding where the students can seek health care service after their arrival in the United States. In fact, the center gives the students the information before they even arrive in the United States. After the students arrive in the United States, the center has an orientation program in which it brings key speakers from students’ health center and counseling center to discuss issues pertinent to students’ health. Similarly, the center has ensured that the students overcome cultural shock within the shortest time possible. Culture shock can hinder the students’ pleasant stay in the United States (Williams, 2005).). In this regard, the center has ensured that the students do not face any challenges seeking the health services while studying in the United States. I believe that this is important because it can be challenging for the international students if they do not know where to find services central to their welfare. The mission statement guides agencies to achieve their goals. I recognized that the delivery of quality service, especially to the immigrants is enshrined in the center’s mission. Notably, the center is committed to ensuring it provides up-to-date information and support to the immigrants. The center uses a variety of communication channels

Wednesday, July 24, 2019

DB 4-2 Essay Example | Topics and Well Written Essays - 500 words - 1

DB 4-2 - Essay Example Among these small and big firms H&R Block is the largest firm filing over 21 million tax returns in the year of 2008. Next to them is Jackson-Hewitt filing approximately 3 million returns. The factor which is unavoidably making this industry lucrative is that practically each and every working household of U.S. has to file annual tax return. This helps to create a stable stream of revenue for these tax preparing firms. This industry is almost free from the effect of economic environment and it is a low capital investment business. Another factor which catalyzed the performance of the company named H&R Block was the Refund Anticipation Loans (RALs). These short-term loans enabled the tax-payers to get immediate cash which they used to repay during the time of tax refund. The interest calculated on the RAL is very steep, the annual interest rate ranges from 50-300% (Has The Tax Preparation Industry Lost its Luster?, 2010). A fair part of the interest paid by the tax-payers used to be e arnings of the company. It indirectly enabled the tax preparing firms to earn huge revenues. These two are the prime factors which helped these two companies to thrive. In U.S. tax preparing industry is drastically changing due to intrusion of technology. Software products namely, Intuit’s Turbo Tax were released in the U.S. market and it is creating a dent in the revenues of traditional tax preparing firms. It enables the users to prepare their tax by combination of e-filing option from the IRS. The electronic tax filing grown drastically and about 31 million returns were filed through this technology; it is 24% of the total volume of tax filers. The most important fact is that still H&R Block does not have e-filing option due to absence of tax filing software. This is affecting their revenues as most of their customers are filing their taxes by themselves through this e-filing process. This technology helped to decrease the perceived value of the

Tuesday, July 23, 2019

A bill of rights is essential to protect citizens from their Essay

A bill of rights is essential to protect citizens from their government. Discuss - Essay Example Recent developments in the Philippines have put this Southeast Asian country in the news and have garnered the attention of the international community once more. This involves the spate of killings of activists and journalists by unknown elements alleged to be connected with the military. (Amnesty International, 2005, p. 202) According to the non-government organization KARAPATAN (Alliance for the Advancement of Human Rights) (2006), there have been 607 documented killings from January 2001 to May 30, 2006. Amnesty International, the European Union and the Catholic Church have each spoken out against the government to condemn these acts of politically-motivated state-sponsored executions. This paper will examine whether or not a bill of rights, standing alone, is enough to protect the people from the excesses of government and it will use the current Philippine problem of extra-judicial killings as background. It will argue that the defense of sovereignty -- and, as a corollary to that, internal security -- is not enough to justify the use of state-sponsored repression. The phenomenon of state-sponsored oppression is by no means unique to the Philippines. It has in fact been extensively researched and discussed all over the world. Says Mitchell and McCormick (1988, p. 476) Governments organize police forces and armies to protect their citizens, build schools and hospitals to educate and care for them, and provide financial assistance for the old and unemployed. But governments also kill, torture and imprison their citizens. This dark side of government knows no geographic, economic, ideological or political boundary. Such killings and torture demonstrate grave violations of political rights and liberties. It has been opined that political rights and liberties are of paramount importance because of their impact on other rights, such as social and economic rights (Bollen, 1986, p. 567). The universal condemnation of

Monday, July 22, 2019

Endometrial Cancer Essay Example for Free

Endometrial Cancer Essay Endometrial cancer refers to several types of malignancy which arise from the endometrium, or lining of the uterus. Endometrial cancers are the most common gynecologic cancers in the United States, with over 35,000 women diagnosed each year in the U. S. The most common subtype, endometrioid adenocarcinoma, typically occurs within a few decades of menopause, is associated with excessive estrogen exposure, often develops in the setting of endometrial hyperplasia, and presents most often with vaginal bleeding. Endometrial carcinoma is the third most common cause of gynecologic cancer death (behind ovarian and cervical cancer). A total abdominal hysterectomy (surgical removal of the uterus) with bilateral salpingo-oophorectomy is the most common therapeutic approach. Endometrial cancer may sometimes be referred to as uterine cancer. However, different cancers may develop not only from the endometrium itself but also from other tissues of the uterus, including cervical cancer, sarcoma of the myometrium, and trophoblastic disease. Classification Most endometrial cancers are carcinomas (usually adenocarcinomas), meaning that they originate from the single layer of epithelial cells which line the endometrium and form the endometrial glands. There are many microscopic subtypes of endometrial carcinoma, including the common endometrioid type, in which the cancer cells grow in patterns reminiscent of normal endometrium, and the far more aggressive uterine papillary serous carcinoma|papillary serous carcinoma and clear cell endometrial carcinomas. Some authorities have proposed that endometrial carcinomas be classified into two pathogenetic groups:[1] †¢ Type I: These cancers occur most commonly in pre- and peri-menopausal women, often with a history of unopposed estrogen exposure and/or endometrial hyperplasia. They are often minimally invasive into the underlying uterine wall, are of the low-grade endometrioid type, and carry a good prognosis. †¢ Type II: These cancers occur in older, post-menopausal women, are more common in African-Americans, are not associated with increased exposure to estrogen, and carry a poorer prognosis. They include: †¢ the high-grade endometrioid cancer, †¢ the uterine papillary serous carcinoma, †¢ the uterine clear cell carcinoma. In contrast to endometrial carcinomas, the uncommon endometrial stromal sarcomas are cancers which originate in the non-glandular connective tissue of the endometrium. Uterine carcinosarcoma, formerly called Malignant mixed mullerian tumor, is a rare uterine cancer which contains cancerous cells of both glandular and sarcomatous appearance in this case, the cell of origin is unknown. Signs Symptoms Vaginal bleeding and/or spotting in postmenopausal women †¢ Abnormal uterine bleeding, abnormal menstrual periods †¢ Bleeding between normal periods in premenopausal women in women older than 40: extremely long, heavy, or frequent episodes of bleeding (may indicate premalignant changes) Women with stage 1 disease who are at increased risk for recurrence and those with stage 2 disease are often offered surgery in combination with radiation therapy. Chemotherapy may be considered in some cases, especially for those with stage 3 and 4 disease. hormonal therapy with progestins and antiestrogens has been used for the treatment of endometrial stromal sarcomas. The antibody Herceptin, which is used to treat breast cancers that overexpress the HER2/neu protein, has been tried with some success in a phase II trial in women with uterine papillary serous carcinomas that overexpress HER2/neu. Radiation therapy for endometrial cancer Radiation therapy is the use of high-dose X-rays to destroy cancer cells. Radiation therapy may be used to treat endometrial cancer after hysterectomy or as the primary therapy, particularly for women who cannot have surgery. The two types of radiation therapy that may be used to treat endometrial cancer are: †¢ Internal radiation therapy (brachytherapy), in which radioactive materials (radioisotopes) are placed into the uterus or other areas where the cancer cells are found. External beam radiation therapy, in which radiation comes from a machine outside the body. In brachytherapy, tiny tubes of radioactive material are inserted through the vagina and left in the uterus for 2 to 3 days. Brachytherapy may be done in the hospital or as on an outpatient basis. External beam radiation therapy is usually done in an outpatient treatment center. A typical therapy course is radiation treatments 5 days a week for 4 to 6 weeks. Radiation therapy may cause side effects, including: †¢ Fatigue. †¢ Dryness, itching, tightening, and burning in the vagina. Red, dry, tender, itchy skin. †¢ Moist, weepy skin (later in the treatment). †¢ Hair loss in the treated area. †¢ Loss of appetite. †¢ Diarrhea. †¢ Frequent and uncomfortable urination. If surgery is not recommended, radiation therapy alone may be used. Radiation therapy may also be used if more extensive cancer is discovered during surgery. †¢ Stage IV: Radiation therapy may be used if the cancer is contained in the pelvic region but is usually not recommended if the cancer has spread (metastasized) to other parts of the body. Endometrial cancer may recur. Radiation therapy may be used to control symptoms and increase comfort. Radiation therapy may cure your cancer if the cancer is confined to your vagina and radiation therapy has not been used before.

A Comparative Study of the European Pharmaceutical Industry Essay Example for Free

A Comparative Study of the European Pharmaceutical Industry Essay Having healthy citizens is vital to the development of a country. Introducing effective and new methods of using drugs is the key to the improvement of an individual’s quality of life, which could minimize the amount of confinement and medical intervention (House of Commons 2005: 3). In the economy of Great Britain, the pharmaceutical industry is the third most viable income generator next to tourism and finance. Although the United States is still the leader as far as the pharmaceuticals industry is concerned, the United Kingdom remains as the vanguard of the industry in Europe. It constitutes 10% of pharmaceutical research development costs in the world. According to estimates, the United Kingdom funds 65% of all health-related research development (House of Commons 2005: 3). The State of European Pharmaceutical Industry Since the 19th century, the pharmaceuticals industry has been the vanguard of the European industry, providing the biggest contribution to the European trade balance in the field of high technology and research development. However, when compared to the United States, the pharmaceutical industry would find itself in the losing end (Gambardella.  Orsenigo and Pammolli 2000: 1). During the last twenty years, the industry has been marked with vital changes in its structure as a result of technological and institutional shocks that had a great impact on its value chain. Consequently, this paved the way for changes in the firms’ composition as well as in the structure of the market in both regional and global perspective (Gambardella. Orsenigo and Pammolli 2000: 1). At the onset of the 1990s, the American and European market were on equal footing dominating about one-third of the pharmaceutical market in the world. However, the United States has steadily increased to 50% with the European industry lagging behind at 21%. Aside from that, many drug manufacturers based in Europe have transferred their research development facility to the United States. According to Mark McCllelan, Commissioner of the Food and Drug Administration (FDA), the United States constitute 50% of global pharmaceutical industry (Silverthorne 2003). Trends on the Pharmaceutical Industry In 1998, the industry size for pharmaceutical products was pegged at $310 billion and increased to $335 billion a year later. There are two kinds of pharmaceutical products being sold in the market; namely, prescription-based and over-the-counter medicines. Approximately 60% of global pharmaceutical sales accounts are devoted on the former, with the remaining 40% devoted on the latter (Harris n. d. ). Most of the global sales generated by the industry came from U. S. -based pharmaceutical companies. In 1999, the industry had a projected income of $140 billion wherein 65% of sales come from domestic operations and the remaining 35% from foreign clients. In the United States, pharmaceutical expenditures as part of overall cost of health care have increased from 4. % to 7. 2% since 1985 (Harris n. d. ). The United States comprises 40% of global pharmaceutical sales, followed by Europe and Japan at 32% and 24%, respectively. Other countries comprise 4% of worldwide sales as the industry is expected to pick up in developing countries (Harris n. d. ). A series of studies have found that Europe is way behind the United States in the pharmaceutical industry. For instance, in 2000, Alfonso Gambardella, Luigi Orsenigo, and Fabio Pammolli conducted a study focusing on the competitiveness of Europe’s pharmaceutical sector (cited in Kobelt 2006: 3). For this study, the authors used several indicators such as â€Å"patent application, approved new molecular entities (NMEs), research expenditure, science provided by universities, and marker share† (Gambardella, Orsenigo, and Pammolli 2000 cited in Kobelt 2006: 3). It was revealed that when it comes to exports and consumption, the United States has already surpassed Europe. This is the key to the implementation of the G-10 review process (Gambardella, Orsenigo, and Pammolli 2000 cited in Kobelt 2006: 3). In addition, a study conducted by Oliver Schoffski (2002) discovered two points that favor the American pharmaceutical industry in the aspect of marketing and research investment (cited in Kobelt 2006: 3). According to Schoffski (2002), there is a huge difference between the dynamics of the market of the various European Union countries with that of the United States on the aspect of introducing a new drug to the market (cited in Kobelt 2006: 3). The study concludes that these structural differences are the reason for the pronounced market dynamics of the American pharmaceutical industry when compared with Europe. According to the study, the US pharmaceutical industry is more attractive than the European market because of its advanced â€Å"scientific and entrepreneurial culture† and the availability of its talent pool, specifically in the Boston area (Schoffski 2002 cited in Kobelt 2006: 3). Some Light in the Tunnel However, not everything is gloomy as far as the European Union’s pharmaceutical industry is concerned. When it comes to profitability, which is a strong indicator of competitiveness, European pharmaceutical firms rank among the most profitable in the world. In 2005, GlaxoSmithKline ranked next to Johnson Johnson’s $10. 4 billion dollars in terms of profitability (Kobelt 2006: 4). Novartis, Roche, and AstraZeneca, with net incomes of $6. 1 billion, $5. 4 billion, and $4. 7 billion respectively, followed American pharmaceutical firm Pfizer. The year 2005 was a banner year for European firms in terms of turnover and income (Kobelt 2006: 4). After a period of underperformance, the European pharmaceutical industry picked up ground and increased by 30%. In contrast, American stocks looked less impressive and underperformed by 9 percent. Employment opportunities in the industry went up by 17% from 1990 to 2004. From 2000 to 2004 alone, almost 50,000 jobs were created, most of which were newly established (Kobelt 2006: 4). IMS Health likewise revealed that the European pharmaceutical industry experienced rapid growth compared to their North American counterparts on the aspect of competitiveness and innovation. For some experts, European pharmaceutical firms can be comparable with American firms on the aspect of innovation and competitiveness (Kobelt 2006: 4). The Structure of the Pharmaceutical Industry The European pharmaceutical industry works as a system or network. Innovation, production, and commercialization of drugs depends on a wide range of players such as various kinds of firms, research organizations and facilities, financial institutions, regulating agencies, to name just a few. Each player is connected together through a network of varying relationships, which may involve market transaction, â€Å"command and control† administrative rules, and various intermediate forms (Gambardella, Orsenigo, and Pammolli 2000: 2). Thus, in order to assess the competitiveness of the industry, one would likewise have to consider a wide range of institutions, infrastructures, and policies that have an impact on the action of firms. The situation is aggravated by the fact that there is a proliferation of various kinds of firms. In fact, multinational companies comprise 40 to 60% of most national markets in the developed countries (Gambardella, Orsenigo, and Pammolli 2000: 2). While the pharmaceutical industry is organized globally, part of the environment in which it thrives in is country-specific. Each nation has its own health care system with separate rules and regulations depending on the industrial policy of that country. Majority of the European countries adopt one of two basic health system model; first, the comprehensive social insurance system which is followed by Germany, Belgium, the Netherlands, Switzerland, and France; and second, national health service model with public funding, which is adopted by the United Kingdom, Italy, and Sweden (Hutton et al 1994: 100). The European pharmaceutical industry is known for being innovative and competitive. The most notable names in the sector are involved in research and development. They are responsible for generating income, investments, and job opportunities (Kobelt 2006: 1). Aside from its economic worth, the pharmaceutical industry has a vital role in ensuring and further advancing public health and creating medicines that the community needs to cure diseases, decrease health obstacles and guarantee that the people are assured of sustainable healthcare for existing and coming generations (Kobelt 2006: 1). There are two kinds of firms that thrive on the pharmaceutical industry. The first one consists of the smaller companies specializing in the selling of non-R D intensive drugs. The job of these firms is to implement manufacturing and commercialization activities and does not put money in research development. Usually, they are national companies that completely function in their own market (Gambardella, Orsenigo, and Pammolli 2000: 2). During the last two decades, a new set of companies have proliferated in the industry. They have conducted an intensive research which has resulted from fresh opportunities brought by the field of life science. They are known as new biotechnology firms. Their specialty is on developing new biotechnology and their activities may involve discovering and developing new drug compounds to the introduction of new drug screening or research tools and technologies in sectors like genomics, bioinformatics, etc. (Gambardella, Orsenigo, and Pammolli 2000: 2). Regulating the Industry The European pharmaceutical market is a regulated industry. There are two factors that are affected by regulatory measures, namely, the supply and demand. The former can be used separately from the pharmaceutical firm in order to have an impact on those who are in charge of marketing products. Registration is considered as a technical and scientific in most states, but it is the most powerful way to control the economy because it can segregate the product from the market. However, there is still a need to determine whether a product registration system can be cost-effective (Hutton et al 1994: 102). The most common way of regulation in the European pharmaceutical industry is price-based regulation. In countries like France, Italy, Sweden, Belgium, and Switzerland, the cost of reimbursement must be agreed upon prior to marketing the registered product. In majority of European Union member countries, the government has control of price increases throughout the marketing life of a product (Hutton et al 1994: 103). Long ago, pharmaceutical firms were permitted to pass any increase in the cost, but recently however, governments have implemented strict rules when it comes to freezing the price of existing products, as in the case of Switzerland and Italy in 1992 and 1993, respectively (Hutton et al 1994: 103). With the exception of the United Kingdom and Spain, which utilize company profitability as the criteria for control, all other countries use price-based regulation. In the UK and Spain, pharmaceutical companies have the freedom to set their own prices in order to obtain the total rate of profit (Hutton et al 1994: 103). On the other hand, the aim of regulating the demand is to influence the behaviour of the entities responsible for demand generation for drugs such as pharmacists, doctors, and patients. Presently, reimbursement limitations and fixed budgets for drugs are now being utilized. One would usually find positive or negative listings. In France, Denmark, Belgium, Italy, Greece, and Spain, the positive listing is used while in the United Kingdom, the Netherlands, and Germany, the negative list-drugs are being followed (Hutton et al 1994: 103). The Future of the Pharmaceutical Industry in Europe The European Union has clearly pointed out that in order to maintain a competitive atmosphere and be in touch with globalization where countries like China and India can pose a challenge, they need to focus on innovation by investing in cutting-edge technologies and make sure that it retains its position as an attractive venue for foreign direct investment (Kobelt 2006: 2). The European Union, through its Lisbon Agenda has braced itself to become the â€Å"most competitive and dynamic knowledge-based economy by 2010† (Kobelt 2006: 2). Taking the lead is Brussels, which has initiated several policies, among them â€Å"better regulation† to reduce the current and future EU legislations on businesses (Kobelt 2006: 2). The pharmaceutical industry is one of the primary focuses in Europe’s attempts to make the region competitive (Kobelt 2006: 2). In June 2002, the G-10 was established and in its final report made 14 recommendations on how they can improve the competitiveness of the European pharmaceutical industry. Some of these recommended policy changes have already been implemented and embedded in the EU strategy (Kobelt 2006: 2). In the aspect of pharmaceutical, the EU will likewise implement the â€Å"High Level Pharmaceutical Forum† involving representatives of member states and industry stakeholders (Kobelt 2006: 2). The delegates have promised to work on the following areas: 1) sharing of information; 2) determining the effectiveness of treatment; and 3) costing reimbursement in order to foster innovation and competitiveness (Kobelt 2006: 2). One of the most glaring trends in the field of pharmaceuticals is high growth rate, and as numerous factors suggest, this trend will most likely continue. Advancements in science and technology, particularly in the area of health care, have led to an increase in life expectancy especially in the industrialized countries (Davidson and Greblov 2005: 5). According to the results of various studies, a huge portion of the elderly is deprived of proper health care. In the United States, for example, only 1/3 of the elderly population needing medical treatment for high cholesterol is actually being given sufficient treatment. New health care programs and benefits will increase the accessibility of prescription drugs to senior citizens, which will consequently lead to increased pharmaceutical sales (Davidson and Greblov 2005: 5). Biotechnology provides another promising aspect for the future of the pharmaceutical industry in Europe. Biotech drugs constitute 10 to 15% of the present pharmaceutical industry, and the sector is surpassing the performance of the whole market in the aspect of growth. However, the industry must address critical issues first (Wood 2008). The main problem with biotechnology is that it is a complicated process which can make it quite challenging for drug manufacturers to convince physicians to prescribe and use them. In European countries like France, chemical generics prescription is quite unpopular so it would be a difficult task for governments to advance this method (Wood 2008). Conclusion Since the 19th century, the pharmaceuticals industry has been the vanguard of the European industry, providing the biggest contribution to the European trade balance in the field of high technology and research development. However, when compared to the United States, the pharmaceutical industry would find itself in the losing end. During the last twenty years, the industry has been marked with vital changes in its structure as a result of technological and institutional shocks that had a great impact on its value chain. Consequently, this paved the way for changes in the firms’ composition as well as in the structure of the market in both regional and global perspective. A series of studies have found that Europe is way behind the United States in the pharmaceutical industry. In a 2000 report focusing on the competitiveness of Europe’s pharmaceutical sector, when it comes to exports and consumption, it was revealed that the United States has already surpassed Europe. The European Union, through its Lisbon Agenda has braced itself to become the â€Å"most competitive and dynamic knowledge-based economy by 2010†. Taking the lead is Brussels, which has initiated several policies, among them â€Å"better regulation† to reduce the current and future EU legislations on businesses. The pharmaceutical industry is one of the primary focuses in Europe’s attempts to make the region competitive. According to the results of various studies, a huge portion of the elderly is deprived of proper health care. In the United States, for example, only 1/3 of the elderly population needing medical treatment for high cholesterol is actually being given sufficient treatment. New health care programs and benefits will increase the accessibility of prescription drugs to senior citizens, which will consequently led to increased pharmaceutical sales. Biotechnology provides another promising aspect for the future of the pharmaceutical industry in Europe. Biotech drugs constitute 10 to 15% of the present pharmaceutical industry and the sector is surpassing the performance of the whole market in the aspect of growth. However, the industry must address critical issues first. The main problem with biotechnology is that it is a complicated process which can make it quite challenging for drug manufacturers to convince physicians to prescribe and use them. In European countries like France, chemical generics prescription is quite unpopular so it would be a difficult task for governments to advance this method.

Sunday, July 21, 2019

The Romantic Comedy Genre

The Romantic Comedy Genre If even half of the projects picked up this year actually get the green light, the first decade of the next millennium may be known as the Romantic Comedy Decade. Sales totals for the genre surged ahead of former rivals Action-Adventure and Science Fiction, landing squarely in the coveted fourth spot [below Comedy, Drama and Thriller]. There was a 50 per cent increase in the number of romantic comedy scripts bought by studios in 1998 compared to the previous year. Examples of films in this period are Four weddings and a Funeral (UK; 1994), My Best Friends Wedding (1997), Shakespeare in Love (UK/US, 1998) and There is Something about Mary (1998). Each year from 1981, the trend is towards a much higher volume of production with especially sustained activity from 1997-9 (Krutnik 2002, p10). Romantic Comedy imports from US also increased from mid-1990s. Films such as the international success Notting Hill (1999) and the Australian-French co-production Green Card (1990) encouraged Hollywood involvement in co-productions. Examples are Sliding Doors (UK/US, 1998) and Bridget Jones Diary (France/UK/US, 2001). Most of the US-British partnership ventures, however, are adaptations of prestige literary or dramatic properties targeted at international audiences (Krunik 2002, p132), including Sense and Sensibility (UK/US; 1995) and Emma (UK/US; 1996). What exactly is Romantic Comedy? How is it defined in order to help people to understand what it actually is? Romantic Comedy: a genre, a family of genres (marriages, manners, screwball), a category of production and marketing, a category of analysis. Definition, even delimitation, is difficult or impossible because all Hollywood films (except some war films) have romance and all have comedy. A workable subset romantic comedy might refer to those films in which romance and comedy are the primary components as crime, war, etc (Krunik 2002, p132) As Handerson said, the word romantic comedy not only is a particular type of a story on two lovers but it also circulates as something of a free-floating signifier that can designate a bewildering array of possible combinations of sex and comedy (Krunik 2002, p 133). Billy Mernit, who is a famous author of romantic comedy, assigns the success of romantic comedy which has continued since the 1980s to its ability to mix with other film genres. Hybridity is by no means a new development within Hollywood genre films, and it is certainly no stranger to romantic comedy (Krunik 2002, p133). Examples are Ball of Fire (1941), in which romantic comedy and elements of the gangster films are combined, I Married a Witch (1942) joins romantic comedy and supernatural fantasy and Too Hot to Handle (1938) combines romantic comedy with aviation adventure. Though there are many exceptions that prove the rule (e.g., the thoroughly old-fashioned Pretty Women), contemporary mainstream audiences seem amenable to movies that mix it up. And this is true of your buyers (the studios); a romantic comedy that promises crossover potential is more likely to pique their interest than a straight-up traditional one (Mernit, B) Pretty Women is a film which is female-centred, pure straight romantic comedy appeals to women whereas the cross-genre film has broader audience. What is more, some of new romances have the elements of sporting backgrounds. For instance, Bull Durham (1998), The Cutting Edge (1992), The American President (1995) and Bulworth (1998). In addition, another trend since 1990s has been the extension of the romantic comedy process to gay relationships (Krunik 2002, p 136). Gay scenarios have been combined within comedies aiming at broader audiences, such as The Next Best Thing (2000), The Object of My Affection (1998) and As Good as It Gets and Chasing Amy (1997). Therefore, it can be said that contemporary romantic has been reconstructed for audiences based on age, ethnicity and sexual preference. In romantic comedies, the real subject is the power of love. Love is not merely the catalyst for action in a romantic comedy, it is the shaper of the story arc. Although many romantic comedies seem to initially set up their protagonists eventual mate as their antagonist, in most cases love itself is the antagonist. Wrestling with love can force a character to grow or to resist growth, but either way, loves effect on the central character is what drives the story. Billy Mernit Heterogeneity and hybridity (Spicer 2001, p184) are the prominent features of masculinity in contemporary British cinema. It means that the range of male forms is much broader than ever before. One of the major ways by which identity is able to be reconstructed is through the mass media as this provides an outlet whereby the expression of alternative identities can be communicated. The media therefore becomes a focus whereby different expressions of gender identity can be expressed and debated. In recent years, there have been rapid changes in many ways within the politics, society and culture. There are many significant reasons for these changes. As the result of these changes there were crucial impacts on social movements. Feminism is often said to be one of the most well known social movement. The key elements and developments of both feminism and cultural discourses are closely related to each other. Question arises at this point, such as what it means to be a woman and man, how are feminine and masculine identities constructed and what is the nature of femininity, masculinity? Not only to feminists but people such as intellectuals, politicians, artists and of course ordinary women and men is interested in such struggles within the culture and society. Since, those struggle occurs when people characterises their existence by repeating the same routine within peoples daily lives. This section will examine the key elements on sex and gender to elucidate the cultural meaning within the media. Gender is a way in which social practice is ordered. In gender processes, the everyday conduct of life is organized in relation to a reproductive arena, defined by the bodily structures and processes of human reproduction. This arena includes sexual arousal and intercourse, childbirth and infant care, bodily sex difference and similarity (Connell 1995, p71). For Judith Butler, who is an American philosopher and has contributed to the fields of feminism, queer theory, political philosophy and ethics, the various manifestation of gender in culture are driven by the self-same expressions deemed to be its consequences (Butler, 1990, p25) is accepted as gender is driven by performance, or the very activity of presentation, it is therefore dependent on what and how this is currently expressed by the individual that, ultimately, constitutes the crucial determining factor, and not an all-embracing universal disposition. In this sense, Butler sees gender as a regulatory fiction that is sustained by performative acts. Due to the fact that the choices an individual can potentially make in relation to gender are restricted thanks to ongoing cultural norms and assumptions, a person is therefore presented with a limited choice of possible identities. Individuals are thereby obliged to follow a course that fits the male/female dichotomy through perform ing and conforming to prevailing gender stereotypes. Furthermore, if the gender is socially constructed the relations between sex and gender become more unstable which makes gender independent from sex. As butler puts it in her writing that, gender is free-floating artifice which culturally constructed, indeed perhaps sex was already gender, so that the sex/gender distinction is actually not a distinction at all (Butler, 1990 p7). Butler suggests that it is possible to have a designated female body and not to show traits generally considered feminine, in other words, one may be a masculine female or a feminine male. One way of challenging such assumptions, Butler suggests, is to encourage awareness of these limitations by the creation of alternative gender scenarios that can lead to a more genuine realisation of ones identity. In effect, this provides for greater flexibility and range of options by which a person is able to construct a unique individuality. The fashion world definitely had the great impact on gender identification. It has been the case that distinctions of the gender are made when looking at fashion magazines such as masculine male and feminine female. The stereotypes of the gender role are repeatedly shown in the advertisements, fashion runways. As if it is saying that this how men and women should look like thus it limits our choice. These examples that I am going to give show how some of Butlers ideas have been taken up in a practical manner. Tailored jacket, bow tie and so forth have been socially accepted for mens clothing. However wearing mens clothing item such as oversized tailored jacket or a bow tie become as a fashion trend for womens clothing in recent years. This indicates from my point of view, that there are no such assumptions or rule for the style of gender identity. There are no set of rules for wearing clothes in order to represent certain genders identity. However there are social taboos which limit people to choose their own identity. But by looking images or photographs in magazines gender is not something fixed it is actually transformable as it shifts in style time to time. Thus, it can be explained that it is challenging the male dominance by reducing the assumption of the cultural meaning of the gender and sex to the level of fashion and style. Another example is how the boundary of men and women has been blurred. First example is a skinny male fashion model, what I found interesting in this example is that how assumption of the male body has been changed. Within the fashion industry, where their fashion products should be sold in order to make a profit. Traditional male fashion models in the past showed strong masculine male body to represent their products. Furthermore, second example is a photo shot of male fashion model by PRADAs spring/fall collection. As I explained of skinny male models above, PRADA also chooses skinny male model. But this time the model is wearing a trousers and a skirt at the same time. This also can be explained as it is breaking the traditional gender stereotype. The formula which says that I dont wear a skirt therefore I am male I am male therefore I dont wear a skirt fails in this image. Again it is just the style and fashion which blurs the boundary of fixed gender and sex .These examples above show how some of Butlers ideas have been taken up in a practical rather than passive way to meaningfully challenge how the public view gender to the extent that the younger generation are now coming to accept a more ambivalent attitude towards sex and gender. Moreover, androgynous models seem to becoming more common in the media a further sign that boundaries are becoming permeable. All societies have cultural accounts of gender, but not all have the concept of masculinity. In its modern usage the term assumes that ones behaviour results from the type of person one is. That is to say, an unmasculine person would behave differently: being peaceable rather than violent, conciliatory rather than dominating, hardly able to kick a football, uninterested in sexual conquest, and so forth (Connell 1995, p67). Perhaps we are aware of masculinity than ever before as it has become one of the interests that have been analysed since mid 1980s. Definitions of masculinity have mostly have taken our cultural standpoint for granted, but have followed different strategies to characterise the type of person who is masculine (Connell 1996, p68). Essentialist focuses on the core of masculine and their lives whereas positivist finds out what men actually are. Normative definition is a standard and explains that masculinity is that men should be. Semiotic definition, however, is that masculinity is non-femininity so that the level of personality is limited. Rather than attempting to define masculinity as an object (a natural character type, a behavioural average, a norm), we need to focus on the processes and relationships through which men and women conduct gendered lives. Masculinity, to the extent the term can be briefly defined at all, is simultaneously a place in gender relations, the practices through which men and women engage that place in gender, and the effects of these practices in bodily experience, personality and culture'(Connell 1996, p71). A concern of much early masculinity scholarship was to highlight the range and diversity of male identities that exist both within society as a whole and in specific settings (Crew 2003, p27). It means that there is class difference between men and the power that they have masculinities in working-class and middle-class to different experiences of capitalist working practice (Tolson 1977; Willis 1977). Tolson described masculinity in working-class as characterised by collective recognition and solidarity, physical toughness and presence, bravado, confrontation, anti-authority sentiment, and the avoidance of feelings (Crew 2003, p27). By contrary, masculinity of middle-class was described as moral dignity, emotional restraint, respectability and individualised notions of self-discipline, ambition and competitiveness (Crew 2003, p27). The interweaving of masculinity and class was most clearly illustrated in Paul Willis (1977) ethnography of a group of working-class lads. Most striking was how the lads associated different types of work with different genders such that they valorised their own identities and the futures that awaited them explicitly masculine terms (Crew 2003, p27). For example, it is both shop floor workers and managers in middle-class who construct a masculine hierarchy in which physical labour is at the summit (Roper 1994: 106). Managers find it hard to show their masculine position and masculinity in their work. It was suggested by Collison and Hearn (1996) that similarly, whilst shop floor workers reject the idea of promotion because it would compromise their masculine self-images (Crew 2003, p27), men working in office also are endangered by what they think of their work as unmasculine. What is more, it is important to see the difference here between what men want to be and what they really are. masculine identities are lived out in the flesh but fashioned in the imagination, with cultural representations providing the repertoire of cultural forms upon which fantasies are cast (Dawson 1991: 118). Masculine heterosexuality somewhat in line with the laddish personalities they were ascribed in the press (Crewe 2003, p 128). They are certainly not macho, overbearing or aggressive: nor did they exhibit the emotionally inhibited toughness of Ropers (1994) organisational men (Crew 2003, p 128). There are two social practices that reinforce oppressive, discriminatory forms of heterosexuality are homophobia and the sexual objectification of women (Pease 2000, p76). The term homophobia is created by The Gay Liberation Movement to identify the fear of homosexuality. According to Kirk and Madsen (1989:26-7), hetero sexual men dislike gays because they believe that homosexuality is caused by sinfulness, mental illness or recruitment (Pease 2000, p 76). It means that homosexuality is a distortion: gay men are evil and corrupted. Most heterosexuals have this misidentification and misconception as they have a negative image of the gay world. Sedgwick (1985:1) used the term homosocial to describe the non-sexual social bonds between men and to analyse how these social bonds keep men in power (Pease 2000, p77). The inability to recognise any homosexual impulses in oneself causes men to project all homosexuality desires outward on to gay men (Kupers, 1993:49) (Pease 2000, p77). Therefore, homophobia is seen as caused by hidden homosexuality. Many men are not aware of flaws or suspects of their heterosexuality. So if heterosexual men regard themselves as normal, homosexual men become abnormal. Heterosexual men try to avoid doing anything that other men might interpret as effeminate or unmanly. Men fear that any intimacy between men may sully their sexual identity (Pease 2000, p 78). Most heterosexual men are attracted by womens bodies and this objectification is the process by which men sees the woman as a thing or an object and fixation to the process of focusing on parts of the female body (Buchbinder, 1987:65-6) (Pease 2000, p84). Heterosexual men are aware of sexism and they often feel torn between their sexual desire and their awareness that their expressed fantasies about women can be experienced as oppressive by women (Horowitz and Kaufman, 1987:81) (Pease 2000, p84). Objectification is one of the key processes in mens sexual relationships with women, in which often a part of the women is seen to represent the whole (Kaufman, 1993: 124) (Pease 2000, p84). Heterosexual men have not done any reflective writings about their sexual desires: Rich (1983:66) has also challenged men to say why they like pornography, whilst gay men have challenged heterosexual men to be up front about their sexuality (Stoltenberg, 1991: 8) (Pease 2000, p85). In part these changes reflect the present state of British film-making which has become decentred and eclectic, lacking studio infrastructure or dominant producers of the earlier period (Spicer 2001, p184). Since 1970s, British film production has recovered and a new generation of film producers has become known that grips a more commercial cinema. The arrival of the multiplexes encouraged revival in cinema-going (Spicer 2001, p184) in all UK. Most of cinema-goers are young people, but ABC1 is the major audience who frequently do cinema-going. The balance between men and women is equal. However, cinema-going will never return to its former importance as a leisure pursuit, but film viewing continues to be a significant part of popular culture with the majority of films watched on television or on video (Spicer 2001, p185). The use of DVD and internet help to increase consumption of film viewing and it eventually makes cinema remain a popular and influential medium, among all classes and age groups and representation of masculinity (Spicer 2001, p185). It has developed from successful British films put in to a national image culture. This section will look at various complex types of masculinity in contemporary British Cinema and give examples for each type. James Bond has been the most enduring post-war British film hero in twenty films spanning thirty-eight years (Spicer 2001, p185). Films that represent Bonds heroic masculinity are A View to a Kill (1987) where Roger Moore re-created Bond as an old-style debonair hero, more polished and sophisticated (Spicer 2001, p185) and The World is Not Enough (1999). He continues to be a hero who keeps the masculinity of traditional male adventurer. There is a new man concept which emerged within commercial culture, in particular, within retailing, advertising, and the early formation of the UK mens magazine market (Crew 2003, p27) and it was in many ways driven by the discovery of a new market (Seidler 1997, p8). The formation of new man imagery has developments in and associated with menswear play an important role. Together with the reshaping of the mens toiletries and grooming products markets, development in menswear markets set some of the big terms for the emergence of the new man imagery (Nixon 1996, p31). The new man concept is the creation of imagery that represented men in ways that were more narcissistic, self-conscious, emotionally expressive, domesticated and feminine than conventional iconography of patriarchal authority, action and machismo (Brannon 1976; Goffman 1979; Wenick 1987) (Crew 2003, p 31). Nixon said the new man imagery was most important in that it represented a loosening of the binary opposition between gay and straight-identified men and extended the space available within the representational regimes of popular consumption for an ambivalent masculine identity (Nixon 1996: 202) (Crew 2003, p 31). The New Man was an alternative image to the macho tough guy, embracing female roles and qualities, a vulnerable nurturer in touch with his emotions, but also rather narcissistic (Spicer 2001, p 187). Hugh Grant in two romantic comedy films embodied the New Man: Four Weddings and a Funeral (1994) and Notting Hill (1999). Both films show the gentle, low-rent Man About Town, lovably awkward, tongue-tied, endlessly self-deprecating and sexually naà ¯ve (Spicer 2001, p 187). The independence and the power of women in films like Four Weddings and Notting Hill made Grant show more feminine sides. This is manifested in his insecurity and compliance, his lack of ambition and his desire for stability and heterosexual union, thereby fulfilling his supportive New Man credentials (Spicer 2001, p187). The type of the damaged man appears so frequently in recent British cinema and it has become the most representative image (Spicer 2001, p195). Shallow Grave (1994), Jude (1996) and Heart( 1998) are the performances of Christopher Eccleston who showed the figure of the damaged man with his gaunt features and suffering eyes (Spicer 2001, p 195). Mike Leighs Naked (1993) shows that the underclass male is often irreparably damaged by social disintegration and the film deepened this paradigm into an existentialist nightmare (Spicer 2001, p196). Mark Renton in Trainspotting is perhaps the most representative contemporary male: young, alienated, but also a chameleon, neither hero, villain, conformist or rebel. He is the product of a culture that is decentred and heterogeneous, no longer recognising clear national, ethical or sexual boundaries, where forms of masculinity are becoming increasingly hybrid and audiences delight in the knowingness and self-referentiality of popular culture (Spicer 2001, p 204). Contemporary British cinema has capability to produce positive forms. In Affairs to Remember, Bruce Babington and Peter Evans define romantic comedy as a genre that centres on the couple, celebrating the passionate but hopefully companionate love that brings them together, and typically ending at the moment of passage into the responsibilities of marriage (Babington and Evans 1989:234). (Spicer 2004, p78). In Britain, successful romantic comedy films since the revival are If Only (Maris Ripoll, 1998), Fanny Elvis (Kay Mellor, 1998), Sliding Doors (Peter Howitt, 1997) and Hugh Grant films. Hugh Grant is arguably the most successful current British star, famous throughout the world, able to sell a film on the strength of his name alone (Spicer 2004, p77). The revival of British romantic comedy is linked with popularity that Grant has. Grants films such as Notting Hill (Roger Michell, 1999), Four Weddings and a Funeral (Mike Newell, 1994), Bridget Jones Diary (Sharon McGuire, 2001) and About a Boy (Chris and Paul Weitz, 2002) share a central characteristic: the reluctance to commit, and yet the need to find love meaningful and central to well-being and happiness (Spicer 2004, p77). In Bridget Jones Diary, Grant was No More Mr Nice Guy (Spicer 2004, p83), and his bare-chested in tight leather trousers was photographed in womens magazines to show his new and more muscular body. Hugh Grant plays Renee Zellweggers boss at the publishing company, Daniel Cleaver, sophisticated, sexy professional with long, flowing dark locks and rakish hair (Spicer 2004, p 83). Cleaver is another familiar archetype, the Byronic anti-hero. The essence of the type is its fascinating eroticism (Spicer 2004, p83). The scene where he is undressing Bridget and he says, Silly little boots, silly little dress and these fuck me absolutely enormous pants. Dont apologise, I like them. Hello Mummy! Thats all him. Id have written What the fuck are those knickers? or something similar. He fooled around a lot on Bridget because it was in line with his own style of naughtiness. (Curtis in Raphael 2002s:13) (Spicer 2004, p 83). Some judged that he, like many Byronic males, was more attractive than tedious virtue (Spicer, p84), Daniel is has more charisma than dull Darcy.

Saturday, July 20, 2019

How does neglect during infancy affect cognitive development in young c

Child maltreatment takes on many forms and child neglect is the most common. Studies have found that child neglect can be more detrimental to development than physical abuse (Colvert, E., Rutter, M., Kreppner, J., Beckett, C., Castle, J., Groothues, C. & Sonuga-Barke, 2008). Despite this fact, neglect is the least commonly reported form of maltreatment, as it does not leave bruises and marks like physical abuse (DiPanfilis, D., 2006). Neglect during infancy has been found to affect all aspects of development: physical, cognitive, and psychosocial (Hawley, T., Gunner, M., 2000). This paper will examine the effects neglect has on specific areas of cognitive functioning. According to Jean Piaget we all go through stages of cognitive development that aid us in constructing our knowledge of the world. During infancy we are in Piaget’s sensorimotor stage where we begin our construction of the world by coordinating what we think, touch, smell and taste with how we move (Santrock, J., 2011). When an infant is not given the opportunity to explore their world they are not able to progress through the sensorimotor phase effectively. Various factors may lead to the insufficient progression through the sensorimotor stage but this paper will focus specifically on neglect. Neglect is difficult to define in terms of a set of behaviors that are synonymous with neglect because what is considered neglect varies based on the age and developmental level of the child. For the purpose of this paper neglect will be defined as the denial of proper physical, educational, emotional and moral attention and care (DiPanfilis, D., 2006). In 2008 Child Protective Services received 3.3 million reports of child maltreatment and seventy-one percent of them we... ...uncil on the Developing Child, & National Forum on Early Childhood Policy and Programs. (2011). Building the Brain’s â€Å"Air Traffic Control† System: How Early Experiences Shape the Development of Executive Function. Center on the Developing Child at Harvard University. Retrieved from http://developingchild.harvard.edu/ 8. Eigsti, I., & Cicchetti, D. (2004). The impact of child maltreatment on expressive syntax at 60 months. Developmental Science, 7(1), 88-102. doi:10.1111/j.1467-7687.2004.00325.x 9. Majer, M., Nater, U. M., Lin, J.-M. S., Capuron, L., & Reeves, W. C. (2010). Association of Childhood Trauma with Cognitive Function in Healthy Adults: A Pilot Study. BMC Neurology. Retrieved from http://web.ebscohost.com/ehost/pdfviewer/ pdfviewer?sid=95e34d47-cde9-4f93-b9ba-82931731842d%40sessionmgr14&vid=1&hid=25

Friday, July 19, 2019

marketing Essay -- essays research papers

MARKETING CONCEPT: The broad definition of marketing describes it as the combination of all activities designed to generate and facilitate any exchange intended to satisfy human needs and wants. In this case, Kumar intends to market Swift’s runner shoes to Bangladesh. For successful marketing of the product, Swift has to prepare a marketing plan which consists of various tools like the 4 P’s of marketing, target marketing, segmentation, positioning etc. The promotional mix is also formulated which consists of advertising, direct selling, sales promotion etc which helps in the promotion of the product.   Ã‚  Ã‚  Ã‚  Ã‚   The marketing principle or concept : The central idea is the ‘matching’ between a company’s capabilities and the various wants of the consumers to achieve the objectives of both parties. (McDonald, 1999). It is also defined as the philosophy of doing business that emphasizes customer orientation and coordination of marketing activities in order to achieve the organization’s goals. The management of the marketing mix consists of the various tools and techniques that are available to marketers in order to implement the marketing principle. The marketing planning process is basically explained as a systematic way, or a logical sequence of identifying a range of options, choosing few of them, scheduling them, setting the marketing objectives and the formulation of plans for achieving them. Marketing planning is very essential for the proper running or any organization considering the complex and hostile environment for the operating company. Each of the typical objectives that the firms set, such as maximizing factors like profit, return on investment, revenue and minimizing costs has their own special appeal to the different managers depending on the nature of their particular function. (Miller & Layton, 2000) THE 4 P’S OF MARKETING : Marketing mix – Defined as the combination of elements such as product, pricing structure, distribution system and promotional activities that are used to satisfy the needs of an organization’s target market and accomplishing the firm’s objectives. When entering a foreign market, the company has the choice of pursuing basic marketing mix options such as: the mix remains unchanged, certain elements could be modified or a totally new mix can be formulated. (Keegan & Green, 1997) Thes... ...ntry – Bangladesh. The report develops the marketing mix, describes the product relates to all the 4 P’s of marketing. It also creates the promotional mix consisting of factors such as advertising, sales promotion, direct selling of the running shoes to the international market. Different marketing tools and concepts such as segmentation and positioning of the product have also been considered in this report. REFERENCES : Dommermuth, W.P. (1989) Promotion: Analysis, Creativity & Strategy (2nd ed.) PWS-KENT Publishing Company, Boston Keegan W.J. & Green, M.C (1997) Principles Of Global Marketing. Prentice Hall, New Jersey Kiel, G., Lusch, R.F., McColl-Kennedy, J.R. & Lusch, V.N. (1992) Marketing Concepts And Strategies (1st ed.) Thomas Nelson, South Melbourne. Lamont, D. (1996) Global Marketing (1st ed.) Blackwell Publishers, Oxford. McDonald, M. (1999) Marketing Plans: How To Prepare Them, How To Use Them. (4th ed.) Butterworth Heinemann, Oxford Miller & Layton (2000) Fundamentals Of Marketing (4th ed.) McGraw-Hill Company, Boston. Paliwoda, S.J & Thomas, M.J (1998) International Marketing (3rd ed.) Butterworth Heinemann, Oxford

Canada :: essays research papers

Investing In Canada Investing In Canada - Factors that are attractive for direct investment in Canada. Canada is the second largest country in the world, occupying close to 10 million square kilometres of land bounded by the Atlantic, Pacific and Arctic oceans. Canada shares a 6,000 kilometre border and the five largest freshwater lakes in the world with the United States. Known as the Great Lakes, they provide a route to the Atlantic via the St.- Lawrence Seaway, permitting direct access to international markets. More international companies are investing in Canada. The stock of foreign direct investment (FDI) in Canada has increased steadily over the past five years to reach over $130 billion last year. Investor confidence is high. International companies are discovering what firms in the United States have known for decades: it pays to invest in Canada. There is a government commitment to attract foreign direct investment. Canada's government provides a competitive, welcoming climate for international business. It is committed to fiscal responsibility, deficit reduction and job creation. The following are some essential points all of which prove Canada is a favorable choice: Domestic market; wage competitiveness; work force quality; International business skills; raw materials; energy costs; infrastructure; business services and legal environment. Domestic Market Canada's per capita purchasing power is second only to that of the United States, among the G-7 countries, and the OECD expects Canada to lead the industrialized countries in near-term economic growth. Inflation is below two per cent and forecast to remain low. Cost of money is lower than it has been for decades. Exports are at record high, having increased by 14 per cent in 1993 over 1992. Under free trade, Canadian-based companies have increased their market share of the Canada-U.S. market. Further, the Canada-U.S. Free Trade Agreement (FTA), together with the North American Free Trade Agreement (NAFTA) which came into force on January 1, 1994, gives Canadian-based companies an unparalleled access to 365 million people, forming an economy larger than that of the European Community. The combined 1993 GDP value of the Canada-Mexico-U.S. market was in excess of $8.5 trillion. Competitive Wages and Benefit Rates: Many international corporations find the Canadian work force to be highly cost- effective. On average, wages in Canada's business centers are lower than those in nearly all major business centers around the world. Hourly wages of Canadian production workers have risen only 5.4 percent since 1990. Canadian manufacturing wage rates showed the second slowest growth among G-7 countries in 1992, averaging 2.6 percent. In contrast, hourly increases in Britain and Germany have been 12.4 and 14.3 percent, respectively. Educated and Skilled Work Force

Thursday, July 18, 2019

The Master Gardener

English 1301 Week 3 The Descriptive Essay Gwendolyn Wiley The Master Gardener We arrive at First Christian Church and as we approach the large red doors, I began to reflect on the days, months, and years past. A man awaits us just past those huge red doors known as the world’s greatest gardener. As a child, I remember this building seeming so large with its tall beautiful painted windows similar to the ones you might find in a Roman Catholic Cathedral. The edifice and structure of the building covered with large dark red rocks that remind you of giraffe spots.I would visit often, as a child the air of the place seems sacred and holy. The building towers up as a grand ole castle of the days of old. On the side of this massive structure, lies a beautiful garden. When we enter, the huge archway there is a feeling that you are entering into the garden of God, filled with beautiful pink gardenias, fiery red roses, white lilies, and yellow daisies the lawn always freshly manicured w ith a look of a green sea that flows through the entire garden leaving you feeling tranquil about life.The dogwood trees would bloom each spring filling the air with sweet incense that the creator would seem to smile. They stretched forth as though they struggled to find their way to the sky almost like the twisted frame of the man that cared for them. This is Jimmy’s garden. Charles James Jackson aka Jimmy a small frame man with those big gray eyes and grand smile could bring light in the darkest of rooms. He gives bone-crushing hugs to all he met. He served as a custodian, caretaker, and trustee at First Christian Church.Jimmy dedicated over fifty years of service to this community. He polished with great care and attention to detail all the grand brass within the structure. He gave such care of the large brass bells, which he rang during each wedding, baby dedication and coming of age ceremony as though he gave his approval of each act. He would witness more than three gen eration of children from birth to marriage of this great congregation. He gave advice to each generation as though they were his own children showing that great smile ensuring each felt his love by giving a bone crushing hug.Jimmy a humped back man only because he stops to bend down to hug and pick up so many children. Everyone loves Jimmy Mr. Gilmore a lifelong friend of Jimmy’s says, â€Å"God has a master gardener now†. Jimmy’s garden is a landmark in Meridian Ms everyone knows where First Christian Church is because of this elaborate garden. As the first leaf of autumn falls so does Jimmy entering into the final resting place as a seed the way so many in which he planted.Jimmy Jackson my father passed away October 19, 2012. His little three room white house with a porch covered with flowers and plants left as a reminder of that spectacular gardener. During the funeral there were more than a dozen people stand and proclaim how Jimmy influenced their lives, ma ny would paint a portrait of him so vivid it seemed that an entirely different person was lying inside that cold gray casket. The most vivid remembrance to me is that knee-slapping laugh.He laughs deeply each time he laughs it seems as though it comes from a place so deep within him he almost falls over. Oh, the way he could laugh, it is a infectious laugh. If you did not know what he was saying, you laugh because he is laughing. Jimmy Jackson, the man with a green thumb, warm heart, and bright smile is gone but not forgotten. This is the world’s greatest gardener and I will echo Mr. Gilmore now God has a master gardener. Charles James Jackson we miss you, we love you rest in peace until we meet again.

Wednesday, July 17, 2019

Memo for ABC Complete Kitchens Inc Essay

Great memorial tablets demand a uplifted level of commitment by the community embarrassd- Bill Gates. IntroductionHaving the correct man for the right job is crying for somatic success. The soulfulness that inst boths the cabi utmostry for rudiment Inc. is probably not the same person you command managing the m unrivaledtary responsibilities and obligations. Employees of branch rudiment dispatch Kitchens Inc. encompass a similar ca-ca ethic, professionalism and accountability so far their skills vary and command to be accommodated suitably at bottom the participation. Maintaining this level of expectation is instant to achieve organizational success. Maturity, health, m 1tary stability and the ability to be accordingly to reliable and long endpoint fiscal ch aloneenges is the responsibility of the pecuniary manager and indoors this organization or for first rudiment Inc. the Chief Financial Officer (chief mo take inary officer).The chief financial offi cer assesses, directs, monitors, controls, develops strategies, plans for topical and long term financial goals and most valuablely determines the organizations investment decisions. The chief financial officer and/or financial manager mustiness weigh the be and benefits of alone investments and projects and take root which of them qualify as good utilises of the money (Northcentral University, 2011. 7 709). This is money invested by bran-new(prenominal)s as easy as yourselves within this companionship. in that respect be three main tasks financial managers argon responsible for beyond applying precautionstandards to financial capital or income of this conglomerate. These lie down of making (preferably good) investment decisions, financial decisions and managing the smart sets cash f first base on a solar day to day and a long term basis. In revision to stand behind these investment decisions, it is imperative to understand the terminology and processes within the financial systems development. AssetsAssets ar items of ownership that brush off be converted into cash or devour an exchange valuate. They argon investments this fede ration has make. From an score point of view, bringmations dirty dog be divided go on into two categories, latest and long assets. Current assets be cash or other liquid items that empennage be turned into cash within one course of study. Marketable securities ar piteous term, low luck investments such(prenominal) as, the menses furrow you hold and what it is value or can be sold at. Accounts receivable atomic number 18 debts owed to this confederacy by consumers for products and services provided already on credit. Inventories are assets comprised of raw materials such as cabinetry, sinks, and appliances including kitchens being incumbently installed that alphabet Inc. still owns.There are other real assets that we allow view on our counterweight plane later on and they are mostly pre s alaried expenses and deferred assets as well as expenditures for succeeding(a) costs such as insurance, rent and interest. impalpable assets throw no physical existence. These can include intellectual property or employees who attain knowledge and skill (NCU, 2011. 713). If the employee leaves to go to another organization, this is considered an intangible asset. percept of the ac familiarity within the community is important. pass on for example the communities perception of the guild. Wal-Mart and most belatedly Target with their credit card thieving issue experienced intangible assets. Copyrights, patents and grace of God are alike intangible assets. Recently, I was asked if I was going to fire an employee who made a mistake that cost the company $600,000. No, I replied, I just played out $600,000 training him. Why would I want somebody to hire his experience?-Thomas J. Watson (founder of IBM).LiabilitiesA liability is an obligation to creditors, an entity arising from past transactions, where the colonization can result in the manoeuver of assets,services or other tractable of benefits in the future. They include any character reference of borrowing from persons or banks for improving on a business or change magnitude personal income. Liabilities of this company are duties or responsibilities that require settlement by future use of assets at or by a particular date, over a short or long cartridge clip period or possibly on demand. Liabilities are categorized as current and long-term classification. Classifying liabilities as either current or long term will assist ABC Incs CFO assess if the risk of these liabilities will involve disbursement of cash or further company assets in the near or distant future. A current liability will be satisfied within one year. Diving deeper into the definition of current liabilities, a company in like manner identifies them as debts that are expected to be taken care of with current assets or with the use of other current liabilities.Accounts payable are considered the kernel sum of monies or obligations owed to purveyors for goods and/or services purchased with credit. When accounts payable are paid off, it represents a negative cash rise for the company. Short-term debt otherwise known as notes payable is the reimbursement that will occur within the next year to satisfy a debt. Items that are known monies of the company that have not been paid such as the salary for employees or taxes and deferred or unearned profit that has been received for products that have not been distri hardlyed are classified within the current liability category (NCU, 2011. 723-24). long-run liabilities are debts payable over a longer period of time and dissimilar current liabilities, extend beyond one year. Examples of these are long-term debts, a capitol lock and deferred taxes. Long-term debt involves the obligation of our company to pay our providers for a period of time that extends beyond o ne year.Currently, ABC Incs long-term debt consists of the construction of buildings overseas as well as most of our products utilized in the assembly of the kitchens. A capitol lease is a contract that requires this organization to make plan payments in exchange for the use of a certain asset. An agreement is made surrounded by ABC Inc. and another possessor to make for use of things such as equipment, the prove or property. ABC Inc. needs to behave this risk and act as if it is owned as a company asset. Deferred taxes are taxes this company owes but has yet to pay. They step forward as a liability because last they will be paid for however currently the company has exceeded its financialincome. Owners legality or Shareholders EquityOwners or shareholders righteousness is the ownerships interest in a spate in the form of common or preferred note. This amount is calculated and identify as shareholders virtue, net deserving or book value (Averkamp, 2013). The equity a company has is determined by taking the total assets and subtracting the total liabilities. Equity is the sum of money of ABC Incs assets that you as shareholders own, as opposed to what the company borrowed. Owners equity is to a fault classified as net worth or net assets its your interest as owners in this company. Equity can be considered as the calculation of a companys money that is left over if an asset were converted to cash and all of the current and long-term liabilities against it are paid. Equity is the stock this company and you as individuals possess, it is the value of the assets that you the proprietor actually own. Assets are partake to equity positive(p) liabilities, thus indicating how much of the companys assets belong to or are owned and by whom. The Balance tabloidThe counterpoise or narration of financial position lists the companys assets and liabilities, providing a model of the corporations financial position at any given over time. The remnant ca rpenters plane summarizes the remainder of all the assets, liabilities and overall worth of a companys accounts as of a peculiar(prenominal) date, usually the last day of the accountancy period or the last day of the quarter or fiscal year (Thomsett, 2011). The fundamental story equation is the sum of all asset account balances is jibe to the sum of liabilities plus net worth accounts. It can at times be utilized and analyzed as an evaluate of the liquidation worth of the corporation, aiding in knowing the value that would be left if the assets were bought and liabilities remunerated. A balance yellow journalism must provide a fair and valid view of an organizations state of affairs as well as abiding by the provisions of GAAP in its preparation. A balance public opinion poll statesWhat assets the company ownsHow assets are paid forWhat the company owes or what they are liable forAmount left later satisfying their debtsBalance Sheet psychoanalysis and Current RatioAnalyzin g the balance sheet assesses the companys value, control and short term cash needs. The balance sheet is a quantitative summary of a companys financial perspective or condition at a specific point in time, including but not limited to assets, liabilities and net worth. The first part of a balance sheet shows all the productive assets a company owns, and the second part shows all the backing procedures, the liabilities and the shareholders equity. This is better seen from the table demonstrated on the next page. The asset accounts are added together, providing the total amount of the corporations properties antecedent to being decreased by debts and obligations. The balance sheet is comprised of assets and liabilities, each with similar sub-groups providing a final explanation of the balance sheet subsection for reference.The total of all liabilities plus net worth accounts is always equal to the total of all assets, WITHOUT EXCEPTION How is the balance accomplished? The sum of li abilities and net worth is always equal to the value of all asset accounts because of double-entry bookkeeping. Every entry has a debit and a credit and these are equal in value. They may also be thought of as a plus and a minus. At any time, the sum of all accounts in the corporate books will add up to zero, because debits and credit offset one another (Thomsett, 2013). It is important to remember that creditors often compare a companys current assets and current liabilities to evaluate whether or not the company has adequate working capital to meet their short-term financial needs. This comparison can be summarized in the companys current ratio. The current ratio is the section of current assets in relation to their current liabilities. A higher current ratio gives the implication of the company experiencing less risk of a cash deficit in the near future (NCU, 2011. 7727).The Income avouchmentThe income statement shows the companys net income or profitability during a specific period of time. The income statement can also be referred to as the profit and loss, or P&L statement, and the net income is also referred to as the companys wage (NCU, 2011). The income statement is based on the accounting equation that income equals revenue minus expenses which in turn illustrates the value of the owners equity as increase or decreasing. The income statement analysis explains how the profitability ofthe company relates to the companys shares. Different ratios are used providing information on ABC Incs operation and worth (NCU, 2011). closureThis leaves us now analyzing not provided the national but also the international fiscal aspects of ABC make out Kitchens Incorporated. Generating gross sales overseas is taking this company to new heights within the business world. The income statement or statement of financial process catalogs the companys revenues and expenses. It is putting our style on the map while increasing profit, employment opportunities and a s the Board of Directors you are responsible for maintaining this stature. This position is not unless exciting, it is manageable as well. As a project manager I foresee significant advancement within all of the departments. If everyone involved collaborates cohesively, communicates respectfully and complies with ABC Complete Kitchen Incorporateds mission and vision, the decision will be a company that ultimately produces an exceptional product with fulfil customer and corporate satisfaction.ReferencesAverkamp, H. (2013). What is owners equity? story Coach, LLC. Fort Atkinson, WI Retrieved from http//www.accountingcoach.com/privacy-policy (2011). SKS 5000- Business strategies for organizational intensity level within the global perspective. Pearson Learning Solutions ISBN 9780558870447 (2013). incline of key accounting terms and definitions. InvestorGuide Staff.Retrieved from http//www.investorguide.com/ bind/13789/list-of-key-accounting- terms-and-definitions/Thomsett, M., C. (2013). The balance sheet. Getting Started in old-hat Investing and TradingRetrieved from http//www.investorguide.com/article/12689/the-balance-sheet-ws/