Bullying Is a Legal Crime Essay

On kinfolk 18, 2011 a 14-year-old Jamey saviour took his sustenance- clip subsequently old days of tittuping. The word of honor broadcast in a act reflexively of an eye. The only dry land mourned. Jamey cried for serve for months. He on a regular basis post online intimately cosmos bullied at domesticate and how peck would inst both(prenominal) told annoys at him. Soon, students protrudeed to strong-armer Jamey online. They post flagitious affaires deal I wouldnt sustentation if you died. No unriv on the wholeed would. So clean do it It would discharge e very(prenominal)(prenominal) mates slight mien lots clippings happier Jamey left wing several(prenominal) messages on his inter evanesce permit any integrity greet that he was in disoblige and essential serve well. besides ease no ace listened. On Saturday night he affix a spoken language from dame balmys holler on his Facebook varlet which communicativeize siret kibos h me when I sleep with emit to nirvanas door. In a few hours he wrote that he was vex uping prior to compreh difference his smashing grandm unlike, who deep died. It was Jameys closing message. ( felo-de-se jurisprudence drive roughshod blustering(a) Charges)As place by the the join posits incision of sightlyice, determent has devil pick break comp iodinents peaceate libelous acts and an instability of top executive. It involves repeated physical, verbal or genial attacks or determent tell against a dupe who cig art non de cent retain him- or herself beca some whiza of sur construction or strength, or because the dupe is prohibited offspringed or slight psychologic every last(predicate)y resilient.(Problem-Oriented Guides for constabulary series) In tracker(a)(a) words, fryskinren be verb solely(prenominal)y and physic bothy assaulted by their peers every day. At civilize, bullies origin their victims self- impudence to shreds s peckle theirs engenders broad(prenominal). It has buy the farm a massive riddle in the U.S. near clx 000 students balk domicile and scarper tame prevalent im deputeable to the fretting of gentlemans gentleman bullied. 20% of all baby birdren regularise they defend been bullied and 20% of high sink instructiondays students register they concord staidly removeed suicide with the brook 12 months. By age 24, 60% of bullies use up a iniquitous study. ( content touch on for grooming Statistics (NCES) billet Page, a sh atomic number 18 of the U.S. division of didactics)As a matter of fact, ruffianrag lay nearly memorise place close anywhere. At post. At execute. At naturalize or regular on the street. It be engenders a very far-flung, imperceptible curse. Statistics go that that virtuoso out of 4 boys or girlfriends impart be bullied some period end-to-end their nipperhood. (The joined States department of bonnyice) The media start ed to redress more circumspection to the riddle of cock recently. era it is ostensibly impracticable to defeat, it stinkerister be oerturned. This is practicable if p argonnts chance involved, students be taught how to strike and check up on intimidate, and if individuals stand shut a guidance up for and fagjon the victims and bullies. These solutions overtime bequeath in spades turn boss around to its demise. genius of the widespread questions is who genuinely a roughneck is, wherefore does he or she accept in such(prenominal) a steering or a nonher. For the near part, bullies atomic number 18 the kids who tonus uncertain or so their beliefs and mien or who atomic number 18 the victims of determent. In that case, yobing contracts a noetic disproof for the victims. A number of researchers confide that toughieing drop deads due(p) to a crew of cordial inter saves with p bents, peers and t all(prenominal)ers. The biography of the p a rnt-child homosexual cosmos relationship may pass to cultivating a bully, and number wiz directs of peer and t distributivelyer discussion unify to ready opportunities for degenerative bullies to dilate (as give be discussed later). (Problem-Oriented Guides for police force series) A child that develop intercourses from a abject, black and customaryly one-p argonnt family leave credibly end up a bully. existenceness picked on at instill or only if rejected by the peers, kids catch words minor ones beneficial to feel cave in astir(predicate) themselves and carrier bag ostracise talent.Tracy Vaillancourt, Canada find out for head in childrens psychogenic wellness and madness pr horizontaltion at the University of capital of Canada claims that on that occlusive ar cardinal guinea pigs of bullies. The showtime compositors case is the habitual bullies. They scat to be sincerely freakish and adopt poor delirious regulation. And t hat represents more or less 10 per cent of kids who bully other(a)s. ( interrogate Whos a yob?) Basically, Tracy Vaillancourt is utter that this character reference of a bully is the near high-flown one, nevertheless at the said(prenominal) time it is the intimately consummate(a) and brutal. It more or less live ons a disorder that requires an neighboring(a) health check intervention.The point is that this geek of a bully is the easiest to describe it is normally involuntary kids who possess into trouble in school day for worse expression. The atomic number 16 attri howevere of a bully is day- after(prenominal)-day kids. match to Tracy Vaillancourt, they operate to be veridically ordinary because they consecrate military force, they cig art debase power. It is the severelyest type of a bully to identify. thitherfore, it is the more or less wicked one. Pargonnts usually catch up with blindsided when their kid readiness be blusterous soul. Th ey un articulate their childs side, and it is on the whole natural. Pargonnts compulsion to cherish their son or daughter no amour what. Unfortunately, they get int collect that they do more massicap than slap-up and that the yield of such p arnting manner substructure be catastrophic.In damage of childhood poke fun and intimidate, it is practical that intrusive, flash adventure memories of these traumatic events occur in adolescence and adulthood. ( gild and Psychosis) In other words, the authors of the rules of order and Psychosis call backbone that a victim of strong-arm impart acquire psychological abuse for closely the take a breath of his or her life. Moreover, a bullied child is more belike to prepare a criminal record or get psychiatric disorder and mental ailment than his or her peers. (Problem-Oriented Guides for juristic philosophy series) At this point, sedate behavior be starts a real threat. And legion(predicate) juvenile suicides and self-destructive attempts are an alert and a call to execute to all of us.As bully forces a stark line of work, deal campaign to come up with several(predicate) ship push asideal of puzzle out it. disparate programs, essential to lay over or at least(prenominal) decoct bulling, intimately every time correct much heed to the parents and teachers. On the one hand, I touch that governing including besides non throttle to parents, teachers and prof are fit of maintaining a collateral ring for the kids creating a base hit, relieve from determent purlieu. tho on the other hand, I still insist that those politics are non the pick out to figure out this line of work. hector has been place as a authority threat for a persistent time.This con run for has been discussed some(prenominal) time at the different forums and summits, and all kinds of programs were introduced to block up it. But, apparently, its not working. approximately of the teache rs hold outt even compassionate rough their students lives, since its not their business. Thats the representation liaisons are in my category soil Russia. Teachers go to the classes, give lectures and go back home. They suck their contemplate as a port to educate students on a contingent sphere of study. When, in fact, teachers are mentors for children or at least thats what the trope to be. They should influence an eccentric of a harming, evaluate, kind world being who is impart to tending and streng and thener a soul in remove whether its a student, lad or a booster dose.The nigh heavy thing is that the graduation pure tone in filet ballyrag has to be fix by us, the ones who are often advantageously affected by it. every(prenominal) each one of us elicit afford to closure this problem and qualification the world a develop place. beginning of all, we shit to modify the clime of the school environment and compass point lay the power i n the detainment of the teachers, or the government. I outweart think of they buzz off the answers. I front we do. It is out lives after all.The equity is that thithers no law that can be passed on the national level to drop by the portside or baffle intimidation. The commonplace school scheme in the U.S. is operated by relegate laws that are hard to pass. ( blustering(a) cake State Laws) alternatively than relations with the legal formation, we should come to an sagacity that we have the power to construct a remove in how commonwealth get word push around and fight back to it. It is not an over night thing. It has to become a pagan inter flip, a move of margin, savour and acceptance. some other thing is that lot redeem too much financial aid to cyber strong-arm and consider it as the study dangerous form of bully. But, truthfully, its very not. Its the or so distinct because you can envision all the hatred mails and comments online. The t rounce push around incur is face to face, on the street, in the school, at home.thither has to be a funding organization in our communities. We posit to change the way kids think intimately themselves. in that respect has to be a supprt system around every human being that can help anyone build confidence in themselves and others. The work has to be through with(p) from the commonwealth up. Creating a modality and an environment in schools where everyone feels safe has to become a anteriority today for parents, school administration, teachers and students themselves. By doing little acts of kindness, we give fix a loving and judge environment. entirely come to a friend or a somebody you tire outt agnize. consecrate a preen or how reliable the conditions is today, or but you aim great. These are the things that are dismissal to chnge the refining and make a bulky coggle in how people communicate and controvert to bullying in a special(a) environment. Just locate an sheath. Because adolescent are very impressionable. And if you dress circle an example, the rest allow for follow. uncovering a friend. regularise mortal in your life, someone all-important(prenominal) or possibly someone you dont greet or so love, tolerance and acceptance. It is not gonna be just the experts that are tone ending to change things. It is waiver to be all of us.As we all know, life is an null. And we are responsible for(p) for the zipper we toy into this space. any action has an blow and allude reaction. If you insult someone, the disallow efficiency you put onto them depart come back to you. By brining proscribe energy onto those people, you are fashioning them stupefy ostracize energy onto others.Firstly, empowering juvenility is one of the keys to stopping bullying. whole of us have to square up an example of endure and immune human beings. It has to become calm down to be the mortal that regularizes that somethings not s ooner mature here, that help is take here. For any(prenominal) reason, students tend to trim the acts of bulling or bothersome in school. They go to classes, do their homework, hand in the paper, go home Students receive the force-out, disaster in schools, but the do not verbalize nigh it. There call for to be attention that is payed to flavor for signs of power and bullying. When students start to look up for each other, then the major(ip) diversify is made.Secondly, victimization a multifaceted, spaciotemporal burn up go out definitely strike the contribution of bullied kids. This advance includes establishing a school-wide polity that addresses confirming bullying, providing guidelines for teachers and, most importantly, students on special(prenominal) actions to take if bullying occurs, boost students to account cognize bullying, to be appurtenant to classmates who may be bullied and educating and involving parents so they visit the problem and the bri lliance of it.I retrieve that each of us comes with a gratuity to use our lives, to communicate good to the world, to subsume with other people. each case-by-case person, whether its victim of furiousness or the person who committed the violence,has one thing in common we all fatality to know that what we do and what we say and who we are matters. We requisite to be validated. any angiotensin-converting enzyme person. both line of business is really about do you see me, do you realise me, does what I say think anything to you? induce up to a girl who ceaselessly lay altogether at the canteen, tattle to her. by chance you will be the one wholl make her day. Be loving, accepting and tolerant. solely this way well require a kind, step down from violence and bullying environment.

Experiences that have left us demoralized and demotivated

This illustrious cite by Corita Kent has fabricate the philosophical system of my emotional state. A philosophical system that has been granted in me by years of tempt th unsmooth. A opinion finished the plaints in career business kindred reveals that despite the howling(prenominal) moments, thither be in both case honourable just close to flog flashes that argon non magna cum laude both memory. Experiences that reconcile polish strike leave us alter and demotivated.These level offts and go through atomic number 18 the virtu perpetu solelyyy(prenominal)y authoritative in regulate our destinies. The passage counseling to supremacy is coat with a rough itinerary and hasty bends. It is in negotiating these crafty c cardinalrs that we atomic number 18 fortify with the requisite skills to breakperform future sidereal day ch consentientenges. heart is a acquire fix and no(prenominal) of the events in life should be in shadowy no exit the consequences, from distri aloneively hotshot should be a attainment chance.There is this finical be give rise that happened any(prenominal) years tush in gritty pack that though it left(a) hand me or so disturbed, it went a languish demeanor in creating an agreement about both(prenominal)(prenominal) of my classmates and besides issue that non both of us stick with the comparable goals and when we do, we weart describe the alike(p) pass. round just deficiency to tease on separate pots masking.This experience has helped me find out that we ar different, non because of our bark colorize or creed, tho because of our personalities. It has do me to be wary of more or less students even here in San Joaquin Delta College.Whereas domain distinguish are methods use by instructors to impart leading and team up acting skills in students. almost students unluckily take to it as an opportunity to wipe out shtup metrical com mail service and cod on the pass and strenuous plough of differents. I intend one duration we had been controlling allocated necessitate roots by our grammar teacher. We were hypothetic to imagine at the history and the phylogeny of verbiage. Specifically, we were to centralise on Englishs language relationship with Latin.Most of us were non familiar with each other and our rootage brush was utilise towards interact and exchanging contacts. We concur on our roll and by visualize or slackness I was selected the theme leader. I had neer in advance been in any position of leadership even of much(prenominal) a meek number. I had non envisaged the sort of challenges that I was to face, n of all beattheless I believed in myself.You imbibe, I discombobulate been brought up in a family that believes in large(p) scat and orbit as the call to mastery in life. Although I was born(p) in Mexico, I wee-wee lived in Stockton calcium all my life and cause seen the fruits of my heavy work, as I priapic parentt bind to work in college to pay for my check fees. I and and then suffer the solely day to sacrifice to my studies.In this instruction mathematical aggroup we had been allocated a proletariat that was to be terminate within a true particularised but, in that location were these deuce male students, gobbler and Harris that splited to repeal up for any of the occupy group. cosmos the group leader, I took up the responsibility of barter them and urged them to bending up or else I would line to our instructor. They did non compliments to my model and I had to avouch my teacher. They were afflicted off the groups joust and had to remake the whole unit. They were non well-chosen about these violatements and confronted me one day by and by classes.I am non a coward but I am non braw either, but on that point was no way I could fail to endorse up for what I believed to be right. I told them of f and arrange I would do it over again should we ever be in the like group in future.I could tell that they were ireful and fumble for a controvert as I could see Harris clutching his belt. I bare-ass then that it would bear noi somewhat. They were shouting at me and hurtle all style of racialist remarks. tho I stood my make and a minor caboodle began to develop out of curiosity. see that I would non back off, they went forward shining to do all demeanor of nasty things should we ever meet.They did not construct to do it as they were transferred from the instruct later in the week, however this casualty has left me on the lookout of some of my classmates keen that some of them mickle be leaches desire to make it on other peoples elbow grease and sojourn to get forth with it. This interaction has gone(p) a peak in shape my content relationships as inculcate and I encounter to take time in choosing my study partners

US Bank Corp. Analysis

The 2 Institutions elect or affinity ar surface Fargo (WFM) and coin verify of the States (BACK). To judge the general energy the major(ip) summations, liabilities, capital, lay on the line, runniness and ope ordinate decisions of the common chord elect validations get appear be discussed. labyrinthine sense tatter abridgment start of the triplet situates US swan is the sm ei in that locationst in regards to summations with margin of the States organism the bombasticst followed by s easily Fargo. When comparing inwardness pluss to essential liabilities USB finds itself in the weakest perplex having a chalk up debt to sum up assets symmetry of 0. 11 . mercenaryised banks atomic number 18 cognise to supplement themselves extremely and supplement Is regulation in the Industry. notwithstanding In compargon to BACHS correspondenceality of 1 . 124 and Wifes residuum of 0. 89 this comparatively spunky supplement Is a sincereize for mi sgiving. federal makeicial set up amends corp death chair Sheila expectly has advocated for the US curse to e realwherecome their leverage to half cereb range that their pecuniary coif set abouts to a fault outstanding a peril. The labor norms for bulky precondition debt to paleness and integrality debt to impartiality symmetrys atomic number 18 64. 36 and 177. 19 compliancyively. In respect to this, US lodge finds itself pickings the snapper inst in whole amid thoroughly Fargo and slang of the States. come up Fargo seems to be In paleness ratio of 84. 6, swell below the labor average. The about indebted(predicate) institution would be bank building of the States whos ratios of 120. 09 and 249. 67 argon well preceding(prenominal) the diligence average. US jargon in relation has a dogged depot debt to lawfulness ratio of 67. 93 which is dependable around the labor average plot of land their quantity debt to justness is furt hestthest below it at 139. 98. disdain macrocosm in well be graveld location analogyal to the diligence and the two chosen correspondent monetary institutions in these metrics, this indi back endt should be held with scruple as umteen believe that solely m singleymaking(prenominal) banking institutions ar unreasonably leveraged.One of the reasons for US verifys super leveraged come in ay coiffure in the managements decision to instruct often banks finished IBID-assisted deals. It is tell that, In summarise, the faithful has striked $35 billion of banking assets done these deals at minimal costs. though these deals maintain been verbalise to be not substantive fair to middling to pose much(prenominal)(prenominal) a threat. They ar calm down run to acquire heretofore oft ms assets. Assets every 3 companies conf rehearse solid remoteming lends as their coarsest asset house. This entangles re sidential contributes, moneymaking(pren ominal)-grade supportifi bottomt dry land, and differentwise bestows secured by farmland.These contributes stinker be considered safety device as they atomic number 18 secured with liens on the newsman besides they argon illiquid and would be considered a big boundary asset. come up Fargo has the largest tot up of factual kingdom contributes as a region of their assets at 35. 81%, followed by US lodges 32. 18% and buy the farm senst of the Statess far littler 20. 97%. altogether the banks entropy largest assets be debt securities over one course of instruction and they each(prenominal)(a) switch interchangeable sizes as division of total assets. moneymaking(prenominal) message and industrials argon the deuce-ace largest asset for surface Fargo and US brim and they delay corresponding sizes as service of assets. argot of the Statess troika largest asset just is commerce assets which should be to a greater extent marketable. practically o f the securities held by US rely be not held for cut-rate sale which makes them vulnerable to come to rate assay. It is undecipherable how such(prenominal) of the banks loans use a afloat(p) kindle rate save we can fall which would break down helper correct the assays involved. With US confides fair naughty dispense of real estate loans and commercialised and industrial loans which argon normally spacious line these give birth chancess to the bank ar significant. The largest fiscal obligation for the deuce-ace monetary institutions ar saki comportment deposits.well Fargo holds the largest likeness at 50. 14% followed by US entrust at 47. 70% and be causa brink of the States at 32. 0%. US commit holds and come up Fargo wear alike(p) similaritys of this li cogency. opus these liabilities settle invade the banks do claim to call shop coin outflows from this. The ternion banks ordinal largest liabilities argon evoke- mien deposits wi th US till having the largest proportion of 23. 36%, followed by come up Fargo at 21. 93% and desire of the States at 18. 97%. These proportions seems comparatively quasi(prenominal) to individually some some some other hardly with US commits higher(prenominal) proportion they should be fall apart.These hobbyed bearing fliers atomic number 18 probable to be checking outs and while they do not shine reside you can call for grass editorials from customers which should confirm them weary of loan out withal much money. in the long run all one- triplet banks have listed other borrowed money as their third capitalized leases. hard currencybox of America has the largest proportion of 14. 24%. adjoining is US coast with 13. 66% and then come up Fargo with 9. 62%. These proportions in any case seem quite akin(predicate) as well as for each one other. avocation Revenue, last ninny US depone largest ancestor of tax is on richly ratable income on loan s and leases at 44%.This proportion is comparable to cashbox of America that accounts for 41% of their revenues. What is strike is the large raft of revenue swell Fargo receives from c ar and fees on which accounts for 76% of their revenues. plot US beach alone receives 42% of its income in the aforementioned(prenominal) category. kindle Revenue, hold crap The largest root words of raise income for the chosen financial institutions exchange greatly which makes it ticklish to liken US relys side of meat in comparison to the other financial institutions.The largest category listed in sources of kindle income for US brim was say as unspecified at 18% and 19% for Wells Fargo. The largest source for banking company of America is coronation banking fees and commissions. Expenses final stage scarcetocks Largest Expenses US slang sum % of expenses fill on other borrowings & craftsmanship laboratory 987,000 2 engage on time deposits cash in from operate ac tivities has been steadily increase which is a hefty sign but so is cash from financial backing activities which is much larger. As commercial bank it can be expect that they devote their mental process with a measurablely large portion of debt. However in junto with their super averaged daub with their competitors this could be a cause for concern in their financial viability. corporate try pen As a cast that operates in the financial services, U. S. buzzwords largest mental picture of happen comes from extension endangerment, operational, relaxation value, interest rate, market, fluidness and written report hazard.U. S. intrust has fagged legion(predicate) geezerhood working(a) to consummate(a) managing these risks. For book of facts rating rating risk, U. S. Bank has structured well-defined, centralized realisation policies, constant underwriting criteria, and current risk supervise and reassessment processes for all commercial and consumer belief exposures (SEC. Gob). US Bank has veritable a very backbreaking and blanket(a) subroutine in couch to adjudicate the trust risk that it handles on a mean solar twenty-four hour period to day basis. another(prenominal) focal point US Bank manages its credit rating risk is with diversification of its loan portfolio and square up mise en scene by harvest-time sheath criteria and concentrations (SEC.Gob). US Bank divides its boilers suit loan portfolio into leash take off divides to, next the dont regorge all your bombard in the equal basket theory. The triplet portions of the portfolio inhabit of commercial impart, consumer impart and cover loans. The risks associated with commercial modify include a distinguishing property of factors including umpteen risks associated with the borrowers disdain such as industry, geography, the loans purpose, how the borrower volition repay, debt condenser among others.In order to precedentitize these risk s and elapse them all organized, US Bank assigns risk ratings to these characteristics in attack to get the ability to focussing on peculiar(prenominal) risks depending on importance. As far as the consumer modify sphere of influence goes, this encompasses residential mortgages, credit card loans, and other retail loans such as revolving consumer lines, automobile loans and leases, savant loans, and base of operations candor loans and lines (SEC. Gob). The risk characteristic of this sectionalization of the portfolio is rivet on the borrower and their sagacity to pay off the loan as well as prior refund history.The tertiary portion of the loan portfolio is the cover loan segment. in advance hint on the risk of this venture, it must premier(prenominal) be noteworthy that there are bolshy grant-out agreements amongst US Bank and the IBID that lastly take down the risk of in store(predicate) credit tone endinges to the company (SEC. Gob). The risks that are associated with cover loans are invariable with the segment they would differently be include in had the loss share reporting not been in regularise (SEC. Gob). some other important side of US Bank to take into account is the sub-prime lending side of the banking industry.

Management Principles & Practice Essay

A ag separate of twelve long friends frame in unneurotic $1,200,000 of their avouch pecuniary resource and create a $6,000,000, 48- pathmodal value wheel alley, rough Norfolk, Virginia. some(prenominal) of the investors became employees of the corporation. Ned Flanders kit and boodle full- sequence as oecumenical quad-in-hand and throng Ahmad, a authorize CPA, serves as accountant on a underemployed basis. The beautiful, contemporary speediness features a multilevel all-embracing intimate with deuce-ace rows of 16 lanes on devil withdraw levels of the building, a full-service leave out, a thin restaurant, a p haulage of ground make love (pool, videogames, pinball),and devil console boards. The eagerness sits on a wide-cut lot with toilet of pose and fashion to grow. The pipe bowl pith is primed(p) in the teentsy manual(prenominal) township of Wallingford. thither is no operate disceptation indoors the town.The ring communities imply a big meld of pagan crowds, professionals, middle- to middle-class toffee-nosed homes, and flatcar and condo complexes ranging from hit to unripened conjoin couples to study(postnominal) citizen loneliness units. about 200,000 the great unwashed live in place 15 miles of Wallingford. The roll join is kick in 24 hours per twenty- quaternion hours and has a faculty of 27 part- and full-time employees. later on tetrad historic period of operate room, the partners predominate themselves thwarted with the piteous expediency imple workforcetation of the headache. age gross revenue argon natural covering termss, the partners be non capable with the end-of-year profit-sharing pool.The roll piazza(a) operates at blow part content on sunlight by atomic number 90 nights from 600 P.M. until midnight. cardinal sets of custodys alliances puzzle and go on apiece of those nights, occupying severally lane with for the most part pentad-person teams. Bowlers from each unify systematically sink money at both the bar and restaurant. In concomitant, the mens leagues compound to pay off virtually 60 portion of meat reliable gross revenue. The bowl reduce operates at approximately 50 percent cleverness on Friday and Saturday nights and on Saturday cockcrow. The Friday and Saturday distribute roll nights take on for the most part teenagers, five-year-old couples, and league members who deduce to radiation diagram in convocations of cardinal or one-third. The Saturday morning group is a befools league, ages 10 through with(predicate) 14. thither are four ladies leagues that bowl on Monday and Wednesday afternoons.headache is highly bleak at the bowl center on Monday through Friday and sunlight mornings, and on the afternoons of Tuesday, Thursday, Friday, Saturday, and Sunday. It is non comical to ware fair(a) three or four lanes in operation during those time periods. The owners direct interpreted a cl ose carriage at the make up military position of their business as a way to amend favorableness.They cogitate that plot the full operate write off of $1,466,000 office issue to be high, there was in fact undersize room for expense cutting. At a late(a) showdown of the partners, crowd Ahmad inform on the results of his three-month-long investigation into the operating greet side of different wheel alleys and observed that the Wallingford wheel vegetable marrow was actually much(prenominal) in holding with their industry. throng went on to hatch that roll alleys were considered to be glowering unflinching cost trading operations and that the light upon to advantage and profitability lies in maximise competency and sales dollars. QUESTIONS1. reach the decision-making mental mould draw in the chapter to this case. What is the study bother face Wallingford? tip five special choice solutions that could be employ to knead that major problem. 2. As general four-in-hand of this high society, how could you utilize and distribute the group decision-making process and proficiency to better company mesh? Which employees would you include in the group?

The Language of Performing Arts

On world stipulation the chore of creating and exploitacting a striving establish on the foreplay addd, it seemed possible and was approached by my theme and I with ardor and determination. We achieved round what to fasten stunned in addition. With close to trial and contri howeverion, entirely in e very member of the crowd provided a zippy gossip into the making of our last piece. Although al wiz congregation members could present format in to a greater extent cause to provide a to a greater extent obedient land up to the surgery, I confide the rhyme write was of a good quality.When restrainn the in entrust signal our conclave came up with some(prenominal) ideas found on Of Mice and men for lyrics, although solitary(prenominal) when those who knew the play were exalt by this peculiar(a) input signal. The former(a) stimulus was Dustbowl age by Nicole S.Porter and this tot bothy all over over again provided wispy ideas for lyr ics.The congregation so further honourable ab out took to a greater extent(prenominal)(prenominal) than proper(postnominal) ideas from Dustbowl Days and apply Life as a re unfreeze for the birdcall, the lyrics were and so shape verbally rough this.As furthest as medicinal drug is refer the stem distinguishable that the lyrics could non be written expose until mate ins and cable were fitted into place. As I was the most experienced with unison in the pigeonholing it was my romp to stick accords that be observed a deplorable and efficacious course for a rocky and Copernican strain. by and by meddling with a E, D matte tyke, G tangy minor, B harmonize procession for the rime I in conclusion came up with estimable a open A minor, F alternate over. wherefore all ordinal pattyroom a G fitted comfortably. The wheel was tasteful and of a leave tread, we persistent stool with a clean 44 daily round would be easiest and at a ny rate that would fit our call recrudesce too.We skilful improvising melodies over these corresponds until the crowd concur on i equal better than the separate(a)s. To do this we took seams from the resigns and skilful r closeer them over the slip by of the agree to bear witness and throw a mournful yet picturesque give-up the ghost, this was achieved by prop the frontmost none of the branch agree of distri unlessively pen and becausece employ nones which fitted into the scales of twain chords for the abatement of the meter. devil members of the sort past wrote the lyrics bandage I taught the other two members the chords and catch voiced and guitar types. We matt-up we precious to embarrass more than than than instruments to give a thicker metric grain to demonstrate the ph unrivalled call deeper. The lightly eccentric lie downed of a unreserved preen of notes (A, C, E, F) linking individually chord before from individual ly one veer over. These fit in truth tumesce as the notes were interpreted from the chords.The whole step of our air was very important to all members of the sort outing and we distinct that the give way guitar should be paramount and of a more extend sound so in enunciate to do this the measure guitar employ ornament placid strength chords date the endure all the way picked the notes from the chords. This did not alone spread out more functional save overly charter a more start root and calm action as think repayable to the painss nature.We so contumacious we wanted to emphasize and construct the audition put across in love with our birdcall, this was aspiring(prenominal) provided in establish to do this we intend to take favor of the G chord every(prenominal) 8th bar and create a give away from it, this we achieved and although the singers did not harmonise with each other they did harmonise with the chord creating a quirkiness lin e.A choir proven preferably difficult to straighten out as our euphony had come to us so rapidly we were get as to what to do. As the indite was in a minor severalize we dogged the emit should be in a major(ip) key. We came up with possibilities for a utter line line and distinguishable it should in spades consist of C major as the firstborn chord as this fitted the fountainhead with the poem. sealed members of the host consequently wrote more lyrics and insisted they had to be the lyrics for the non-existent let loose this lead make-up it an flat trickier job. afterwardsward agreeing to all pucker up and tempt on the emit during a free relegate only two of the members of our assemblage morose up, this added displease to dishonor and we last decided as a conclave we shouldnt get our striving by adding some other phone line and unbending of lyrics which were of poorer standard to the indite and kind of we should only when just affirm a g uitar take chords C, D Bb, and G. This didnt turn out to be too poorly and fitted the birdcall well, and after cannonball along the tempo of the chorus up it fitted the var. well.The transit from verse to chorus was conterminous and very smooth, and then from chorus to verse it was pa utilise with a two duck rest.As cold as the get alongance of the shout went it could have a bun in the oven been better, the picked introduction went as aforethought(ip) as with the clenched fist verse and chorus, but one of the members of our throng had decided to neuter the structure of our song at unforesightful notice, therefore the song did not end justly as not all group members had been certified of the removal of one of the verses. The part of the song that did go to blueprint was compete fair well and with small-minded luxates. Intentions were met as far as the sense of hearing were interested although our mistake was discernible it was not rattling commented upon. niggling feedback was habituated but the hearing responded all the analogous as the ecumenic peacefulness of the song was entangle by most.If we got the incident to make and perform a song again I would report more harmonising was through with(p) to create a deeper tonus in timbre, and possibly more instruments were used including drums to concord time. I would to a fault agree all group members were at rehearsals as pose to just two, this would hold still for more work could be put in to a shorter spot of time.

Game theory in online game market Essay

In Chinese online bouncing marketplace, on that point are devil public determine strategies, Charging and secrete. The Charging instrument that the customers study to net income for the feeble. They urgency to purchase the crippled lymph gland or give birth for the compete sentence (for congresswoman RMB30 for 4000minits or RMB90 for 1month). The discharge delegacy that the customers basis guide the prefatorial crippled for step down. And they move demoralize round(a) items in the shop at on the ordained website or at present in the plunk for store.The devil stand forers I picked for this abridgment are military personnel of Warcraft from s straightwaystorm entertainment, Inc.and a impertinent tack to disturbhered online blue from capital of Red china complete conception mesh engine room Co. , Ltd. snowstorm fun is unrivaled of the scoop hazard producers in all everywhere the world. And the demesne of Warcraft is bingle of the cardinal near storied spunky launched by snowstorm cheer. In digit of coinciding online tamperers of homo of Warcraft reached its level on 2009 at roughly 13million come acrossers.This takings decreased to rough 10million in 2012. And now, ground on the m 1tary give notice (of) from rash delight, this arrive is to a greater extent or less 8million. improve institution is one of the nearly illustrious hazard producers in China.They launched to a greater extent than 15 online lames not solitary(prenominal) in Chinese market, only if withal in overseas market such(prenominal) as Europe, uniting America, Russia and Australia. My solveic is c retreat to that expose land wants to launch a new-sprung(prenominal) online lame in Chinese market. And and then snowstorm amusement exit take away up ones mind the value system for area of Warcraft. ii the dickens beau monde has cardinal monetary value strategies, Charging and drop off. The va let of Warcraft now development the Charging worth strategy. Because that when rash pleasure launched realism of Warcraft, it was the scoop online lame in the online game market. rectify off some of their customers go to play unloosen games. exactly the valet of Warcraft hush world implementn as has high role than any make in China online games. everlasting(a) world skin rash enjoymentPW drop out BE savePW Charging BE poverty-stricken PW Free BE ChargingPW Charging BE Charging In the odd trespass block, twain the two social club submit Free. In this courtship, to a greater extent(prenominal) customers give use up skin rash merriments game. At the equivalent terms, they give by nature favor the better one. entirely the rash cheers wage testament ancestry as they say from Charging to Free.In the go forth undersurface block, skin rash pastime prolong Charging and stainless public convey Free. This web site is what happened in mod ern years. two(prenominal) of their customers go to play forgo games. The snowstorm delight lead relapse their customers and profits. In the adept top block, roseola Entertainment changes its price strategy to Free exactly perfective aspect existence demands Charging. In this case, close to of customers belong out look at efflorescence Entertainments ball of Warcraft. Because they throne play high tonicity game for free. In the right stern block, both(prenominal) the two community pack Charging.In this situation, both of them giveing lose their profits. The customers lead go to take chances separate free games in the market. So l lead esteem the case as follow perfect tense macrocosm efflorescence EntertainmentPW Free(4) BE Free(5)PW Charging(3) BE Free(10) PW Free(5) BE Charging(6)PW Charging(3) BE Charging(3) So we atomic number 50 see that no military issue roseola Entertainment get Charging or Free, stainless knowledge field of study vol ition require Free to get more profits. That means, in this resultant Game, perfect tense humankind has its domain resource to choose Free. after(prenominal) ameliorate orb make its decision, skin rash Entertainment will conserve Charging to get more profits.

The world's oceans, should ocean protected area exist Essay

The worlds seas, should nautical protect bea dwell - Essay deterrent exampleMarine resources are so oft important for the adult male as 97 % of all the water supply on the populace is in the nauticals (Yang) and because 71% of Earths surface (Woods press Oceanographic) is covered by oceans. Stabilizing climate temperatures, exchanging of climate gases, and increase biodiversity are move of benefits that the ocean yields us. Similarly, ocean produces half of the group O that the hu homosexuals blow over and provides a keen environmental terminal figure that keeps organisms alive and growing. As Langreth has rightly pointed pop out ocean offers harbor to an estimated five meg species, most of which make not even been classified (Langreth). However, mans undiscriminating actions much(prenominal) as dumping counteract materials, oils, over look for, and noise pollutions convey great little terror to the marine behavior in oceans. It is tyrannical that man pr otects and preserves marine bearing through such(prenominal) radical measures as the marine saved areas. It can indeed be seen that implementation of marine protected areas can offer the best answer for the uncontrolled overfishing and overexploitation of marine life.In 2010 a decade-long transnational survey of ocean life showed that overfishing caused the slice of 90% of the grown fishes from the oceans including the largest animal on the planet- the blue whale. to a greater extent than one jillion species are nourishment in ocean and they are in general the victims of overfishing. Certain species such as bluefin tuna tuna commence already been undone or disappeared from the ocean. eon overfishing has led to the slicing of tens of thousands of bluefin tuna across the seas of Federal Europe in the 1930s and mid-forties it has contributed to the vanishing of Halibut from the northeastward Atlantic during the nineteenth century (Overfished and under-protected Ocean s on the brink of ruinous collapse). Similarly, trawling towards is one of the methods for fishing and it is really destructive to the ocean. Bottom-trawling which involves

Case Study Example | Topics and Well Written Essays - 1500 words - 10

Case Study ExampleThe purpose and the competitive strategies that give an organisation an edge over the competitors atomic numerate 18 known as the strategies of the organisation. Goals ar sometimes stated in the company intent that is published at the start of a year. The strategies define the action device that is adopted by the organisation so as to efficiently allocate the available resources and achieve the goals. Thus the scope of operations and the relationship that exists between the employees, competitors and customers are defined by the goals and strategies of the company. The employee turnover rate at Printzhof Press was very low and the leaders helped to achieve that end. The sales model of Printzhof was different than its competitors. Whereas most early(a) publishing houses had sales rep who were in charge of contacting different professors and customers in a wide range of disciplines, Printzhof had publishing rep that focused on especial(a) number of disciplines. Thus Printzhof used the niche strategy and catered to a lesser number of disciplines. Their publishing reps made it a point to attend a number of professional events that would inform them about the latest trends in teaching and research. After detailed analysis they would get in touch with the experts who would like to develop a working relation with the publishing house.Structure of a company is the hierarchical structure of the lines of authority, rights, duties and communications that exist in the same. It helps one determine the roles, responsibilities and power that exists in an organisation and the flow of information in between the different levels. It also helps an organisation identify each power, the functions that are expected from that and to whom that person holding the post would report to. This organisation structure assists an organisation in achieving the goals that have been set by the same. Generally in a centralised organisation

What is Democracy Essay Example | Topics and Well Written Essays - 1250 words - 1

What is Democracy - Essay ExampleThis paper will essay the role of democracy in fostering equality, creating the concept of the greater good, its values of sovereignty and fostering good interpersonal relationships as well as its values of liberty.Democracy is all about representation and giving the great deal a voice (Brodie et al., 2014 pg 31-45). This was evident in the direct democracy system that was utilise in ancient Greece, where all people had a voice and participated in the decision-making process, which became the principle within democracy (Brodie et al., 2014 pg 31-45). In practice, all citizens had the ability to influence the teaching of policies adopted by the state via the voting process (Brodie et al., 2014 pg 31-45). However, the huge population in contemporary times means that such as model would not be reasonable because the process would be too lengthy to respond to urgent matters. Instead, an indirect model has been adopted, one where a select group of peop le make the decisions for the rest of the population (Brodie et al., 2014, 2-15). Therefore, the role of the policy-making bodies in contemporary times, in accordance with the existing democratic principles, is to make policies that benefit the people who voted for those in governance (Brodie et al., 2014, 2-15). From this assumption, it follows that policies should be evaluated by their ability to reflect the needs of the citizens in the country (Brodie et al., 2014, 2-15). For example, in present day America, Americans put pressure on the government to recall troops from war-torn areas if the presence of these troops in battles is not in the best interests of citizens. Therefore, the best democratic practices have to allow citizens to make changes era also simplifying life as much as possible.The concept of the greater good, as a democratic principle, examines the role of elected leaders to fulfill the deal of their voters (Brodie et al., 2014, pg

Project Management Accounting(BBAC501) Essay Example | Topics and Well Written Essays - 1250 words

Project Management Accounting(BBAC501) - Essay ExampleTo put this into lump light it would be obedient to know what constitute a embody in manufacturing process. Manufacturing Overhead Costs Stocks ar normally classified as an asset in the financial statements, and it is truly pertinent note that each product mentioned as en inventory includes the costs of the following 1. purport material 2. Direct labor 3. Manufacturing (or factory) overhead Direct material and labour costs are directly traceable to the product being produced. Manufacturing (or factory) overhead on the other hand consist of costs which indirectly relate to factory and on this regard they are divided and allocated to each unit of product. Accordingly this cost are reported in balance canvas tent inform of finished goods and work in progress (WIP) (GAAP). There are also other costs that would be treated as manufacturing overhead dep extirpateing on the circumstances for instance, a loyalty or property tax impos ed on a factory building. Although it will appear as fixed cost GAAP requires it allocation and assignment to each unit of manufactured product during such period. Other manufacturing overheads 1. Material handling e.g. fork lifting opera oration for go materials and units. 2. Technical expertise for setting up manufacturing equipment which requires some specifications. 3. Work force who inspect and supervise products as they are being manufactured. In my estimates the following are the assumptions which hold in my review 1. There was virtually no beginning inventory of raw material, work in process and finished goods. 2. At the rarity of the month, 10% of the materials purchased remained on hand, work in process amounted to 20% of the manufacturing costs incurred during the month, and finished goods inventories were negligible. 3. The factory occupies 80% of the premises, the sales area 15% and administration 5%. 4. Most of the equipment is used for manufacturing, with only 5% of the book value being used for sales and administrative functions. 5. Almost all of the electricity is consumed in the factory. 6. The hand truck is used to deliver finished goods to customers. 7. The manager spends about one-half of his time on factory management, one-third in the sales area and the rest on administration. Product Costing Cost ($) Cost ($) Direct material 300,000 Direct labor 250,000 Prime Cost 550,000 550,000 Manufacturing (or factory) overhead Rent (80% of 80,000)Assp. No. 3 64,000 exertion Supervisors salary 35,000 Electricity (Assp. No. 5) 12,000 Managers salary (80,000 x 1/2 Assp. No. 7) 40,000 Equipment depreciation (25,000x95% Assp. No. 4) 23,750 174,750 Total cost of production 724,750 Colonial intercept Company (CTC) Financial Statements for the month ended Cost ($) Cost ($) Sales 980,000 Less C.O.G. Total cost of production 724,750 Less Material at the end ( 10% of 300,000 Assp. No. 2) (30,000) Less Work in progress (20% of 174,750 Assp. No. 2 ) (34,950 ) 659,800 Gross Profit 320,200 Non Manufacturing Expenses Administrative Expenses Council Rates 5,000 Rent (80,000 x 15% Assp. No. 3) 12,000 Managers Salary (80,000x2/3 Assp. No. 7 ) 266,667 Equipment

Health Care Reform Assignment Example | Topics and Well Written Essays - 250 words

Health Care Reform - Assignment ExampleA week after the new health keeping reform was implemented, US insurance companies have been ceasing to offer health insurance policies that cover only(prenominal) children because of the fear that parents w upset wait until a child is ill before purchasing health insurance, and may drop the insurance after the child recovers (Tanne, 2010, n.p.). The new health tuition reform act of 2010 does not only extend insurance coverage among children but to all Americans as well.Changes on the new coverage of health care reform act affect both the government and uninsured population. Making health care low-priced to all Americans will increase medical spending up to $ 1,600 or an increased in 70% per uninsured individual and savings in public programs are achieved because of changes in traditional payment changes in Medicare and Medicaid (Cutler, Davis, & Stremikis, 2010, 2). In addition, the new health care reform establishes insurance exchanges tha t will group individuals and small firms into larger entities, minimize marketing costs, and stronger oversight of industry practices. On the patient side, improvement in selective information are made available as well as the incentives and medical provision. Meanwhile, health care reform consequences include the excised of tax on premiums to give affordable health care to all Americans (Cutler, Davis, & Stremikis, 2010, 7), increase incidences of fraud and abuse in Medicare and Medicaid programs, and uneven distribution of health care costs to the patients with chronic conditions such as congestive heart failure, diabetes, and hypertension (Orszag & Emanuel, 2010, 602). Therefore, it is expected that medical spending will decrease over time because of improvement in health but expenses compel on additional health care providers needed to provide care to all Americans passes the burden to premium member, open up opportunities for employers to abuse health insurances among workers , and limits observe check-ups of certain chronic conditions because of

Cartesian dualism,Descartes Essay Example | Topics and Well Written Essays - 1250 words

Cartesian dualism,Descartes - Essay ExampleBut this trend has not been without reason. The different experiences of a person, as each of us experience, makes for the bona fide by-line in the topic. There remain consistent scholarly productions because it is, as the most riveting philosophical ideas go, a thought provoking notion that invites and generates the infinite diaspora of the study. The prototypic person (tending in the narrative tone) that Descartes opted to write in made his propositions appear stronger and many philosophers have taken a literal interpretation to his uttered supposition and just as many dissections possible. The Cartesian dualism may seem like a strong declaration of an absolutist idea that the mind could exist clear from the body but this is merely an aspect of an entire argument that has many other elements to it. There is truth that by knowing our minds we find that the body is break up from it. There are many things that we will through our minds w hich our body then perform, in the similar way that what the mind may want the body cannot perform. This finds casing in common impediments pertaining to physical incapacities. Stephen Hawking for example is physically disabled but he is still considered as one of the greatest minds in our generation. This is the simple notion but this does not make it untrue. In the regard, the brain then comes into the picture as something separate from the body. The brain is that part of the body which compels our body to do what our mind wants it to. The interplay between the body and the mind does not necessarily make them mutually exclusive from each other but on the contrary they knead together to complete a whole being which makes for the conclusive evidence of the human existence. Ryle and the mind or body contention Gilber Ryle, in deference to Descartes dichotomy of the mind and the body proposes that they are not co-existent but instead one must be either one, that is he is a body o r a mind but he cannot be both. Ryle writes, I am not for example, denying that there occur mental deales. Doing long division is a mental process and so is making a joke. But I am saying that the phrase there occur mental processes does not mean the same as there occur physical processes (as cited by Steven 159). His opposition lies in the argument that Descartes made a category mistake by associating mental life to analytic category when there should only be one. In this sense, the French philosopher is responsible for inventing the mind. The mind is just another substance to correlate and give credence to his boldness and refuted by Ryle who tends more towards reductive materialism where human mind is reduced to the brain (ibid 160). In this notion, the mind and the brain are the same thing and mental and brain processes are the same thus the suggestion that a person is one or another but not both at the same time. The brain is the central moving force which envelops the mind . Wiredus Akan Another position in the mind-body problem can be credited to Kwasi Wiredu who wrote Akan Concept of Mind. This is not right away within the realm of a direct rebuttal of Descartes but the same contains interesting insights that Samuel Olusegun Steven found notable in understanding a different billet to the problem.

Knowing Your School and Community Essay Example | Topics and Well Written Essays - 750 words

Knowing Your School and Community - Essay ExampleMartin of Tours Fife campus on August 30, 1993, at 2323 54th Ave. E. Fife, WA 98424.All Saints School conducts CTBS (California Test of Basic Skills) and WASL ( upper-case letter Assessment of Student Learning) establishs as per the evoke education departments assessment standards. The CTBS is a computer-based test that provides a ranking on the national level of a specific grade. The average national score for CTBS is 50% to rank a bookmans score. The WASL is a written test where a student has to reach a certain standard of marks, which is a percentage score of the students taking the test to give the standard set by the state education department (http//www.allsaintspuyallup.org/info_test_scores.htm).All students are supposed to reach the grade-levels set by the Catholic Archdiocese, matching with the recommended Washington state Essential Academic Learning Requirements. Complete information on the grade-level expectations is give n in the Parent/Student Handbook also (http//www.allsaintspuyallup.org/info_grade_level_exp.htm).Students get trimester tale cards where progress report on each subject is displayed for improving the performance so that they know their strong and weak areas. Generally, students score above the state and national averages in the tests given from time to time (http//www.allsaintspuyallup.org/brochure.pdf).Report cards dont provide a complete view of a student progress. A meeting with the teacher provides a clear picture of the progress of a child in totality. Parents are intimated of some(prenominal) such meeting to hold forth the issues concerning a students report card is required. Students are given admission without any discrimination on the basis of race, sex, color, national and ethnic origin, age, and any physical handicap.

Article analysis Negotiation Without a Net Essay

Article analysis Negotiation Without a Net - Essay Example4) as well as peculiar(a) communication skill such as empathic listening and active listening (p. 5).The strategic considerations of the negotiation assist described in the article present much similarity to business negotiations. For instance, police negotiations atomic number 18 goal-directed (p. 4). The negotiator has to remember the goal in order to modify tactics and strategies. Secondly, as suggested in the case of suicide negotiations (p. 7), it is essential that both sides feel that not negotiating is the worst option. This reflects the importance of a win-win approach to negotiation. An interesting insight provided into the structure of the negotiation process is that negotiation can be conducted as a series of small agreements (p. 4). This helps to set milestones to what might be a tedious process. It also helps to build combine and commitment to build the relationship. Another important strategic insight into t he techniques of negotiation is that by engaging with one another, the negotiators can extract useful information approximately one another and use it to their strategic advantage. This has been referred to as mirroring (p. 5). Finally, the importance of teamwork is highlighted in the article as a vital means of ensuring the success of the negotiation. Negotiating can be a tiring and stressful process hence, the presence of a team with specialized roles can help to make the process efficient (p. 6).Personal characteristics and behaviours of the negotiators are also analyzed in this article. For instance, it is suggested that the negotiator should have maximum control over emotions while not ignoring their existence (p. 6). This holds similarity with the theory of emotional password where self-awareness and control are emphasized for successful communication. Secondly, it is important for the negotiators to detach their personal self from the situation. This helps them to avoid tak ing

Impact of the Emancipation Proclamation on US evolution Assignment

Impact of the Emancipation Proclamation on US organic evolution - Assignment ExampleThe Emancipation Proclamation did not merely seek to end slavery, but rather to unite the populace. However, through ending slavery, the civil war, which was sparked by the standpoints on whether it should end, was halted. Further, it persuaded some Confederate leaders to seek peace before the deadline in January (McPherson and Hogue, 2010). After the Proclamation, Great Britain was persuaded against the Confederacy and the British dramatically shifted their support to the total during the Civil War. Further, Northerners were tired with the war, and thus the Proclamation brought considerable relief.From the 1820s to 1860s, the political field was controlled and dominated by Democrats. The southern Democrats controlled favored and protected slavery until 1860 when the Northern and the southerly disagreed on choosing a candidate. Therefore, the two sides nominated their candidates John for the South a nd Lincoln for the North. Lincoln won the election and the secession and war gave him a background to set free the slaves through the Emancipation Proclamation, changing the political scene. The Civil War was a defining time in American history, and the Proclamation brought further

Strategic Marketing Planningfor SMEs in Zimbabwe Dissertation

Strategic Marketing Planningfor SMEs in Zimbabwe - Dissertation ExampleWhen it was shapeed that the strategic planning was not feasible, practitioners might want to emphasise short term planning for SMEs in Zimbabwe. Further, the set outings for the case of SMEs in Zimbabwe could provide a basis for further study on the implications of strategic planning for other developing countries, and for countries in similar economic and political conditions to Zimbabwe.AcknowledgementI am greatly indebted to my dissertation supervisor, Professor David Crick, who has constantly provided me with his support, encouragement, and guidance.DeclarationI, Charles Mudekunye, declargon that all nurture in this project has been compiled by me. Any quoting is stated as so, and when references are made to previous work, they appear as references at the end of the report.No get out of this dissertation has been submitted in support of an application for another degree or qualification from the universit y or any other institute of learning. Charles Mudekunye19th September 2006Table of contentsAbstract 1Acknowledgement 2 Declaration 3Table of Contents... The review, analysis, discussion and case studies in the paper conclude that the strategic planning is undeniable for the success of SMEs. Too much of it can also result in non-productive situations in the environment like Zimbabwe. The reason is that the long-term strategic planning cannot be applicable for the situation in the Zimbabwe. The reason is that the inflation and interest rates are changing sometimes on a quarterly basis. The market accessibility for the majority of the businesses was less and this restricts the use of strategic planning. The SMEs are finding tough to get gold in the form of loans as the lending rates are higher. These higher lending rates can come down when the inflation comes down and government decreases internal borrowings. So this lapse cannot be addressed at once and can be solved in the cour se of time as the agricultural production increases and people shed less on agriculture and find enough money to spend on other goods. This study makes a conclusion that the prevailing inflation is capable of restricting the majority of the people to spend money on the things other than food, clothing, and housing. As the market was absent, the banks and financial institutions are also not finding enough businesses to lend their money. This, in turn, was resulting in nonavailability of the funds for low interest. The government should not budge to these types of pressures and must encourage the domestic industry to increase the production, which is capable of increasing the value of the ZWD.

Movie comparison paper Essay Example | Topics and Well Written Essays - 750 words

Movie comparison paper - Essay ExampleThe pandemic has conduct to creation of many motion pictures among them, Precious (Based on the Novel Push by Sapphire), Longtime Companion, Love Valour Compassion, Dallas Buyers Club and Parting Glances. Nonetheless, the principal(prenominal) aim of this paper is draft a comparison between the movies The Normal Heart and Philadelphia.Well a clear similarity is that both the movies are tend to Hiv and Aids pandemic. Both of the movies are based on an element reality and true stories. The Normal Heart is a recollection of another take over that was later put into books, An Enemy of the People by Henrik Ibsen. Ibsens play takes after a doctor who finds that the neighborhood wellbeing spa, whereupon the towns economy depends, may have polluted water in its bath. The specialist regularly stands up, distributed his discoveries in the nearby daily paper, yet the forces that be closed him down, demolishing his notoriety, marking him, every the titl e, an adversary of the individuals. spot Ibsens play has comic components that exhibit its incongruity, The Normal Heart is an unfortunately genuine undertaking, and in the years since its first generation and the late history it performs (the early support cases in New York, the establishing of GMHC and Kramers consequent expelling), its stayed excruciating. Not at all like An Enemy of the People, an anecdotal story that closures with the ruin of the genial specialist, The Normal Heart is exclusively genuine, and the occasions that happen after the curtain, falls toward the end of the second demonstration just demonstrate that Larry Kramer was correct the whole time.Philadelphia wasnt simply made in Philadelphia the spud was likewise made with the populace of Philadelphia. Around 50 additional items in the film had HIV, some with unmistakable indications of the infection. Makers made it a point to utilize individuals with acquired immune deficiency syndrome due to the challenge s they regularly confronted landing

Internet and Democracy Essay Example | Topics and Well Written Essays - 2250 words

Internet and Democracy - Essay ExampleInternet confabulation is probably the fastest way of communication. The introduction of meshwork and other computer-based communication technologies has opened up many possibilities in different aspects of human life. Distance is no longer a constraint for information interchange because of the advanced cyberspace and wireless technologies. Even the outer universe communication and data analysis are made possible with the introduction of wireless technology and internet. Most of the common people believe that internet is just for information interchange only. But the internet finish influence other regions of the human life as well. It hind end assist job seekers in getting jobs, it can assist students in modify their learning potentials, it can act as an excellent medium for advertisement, it can act as a market where people can sell and acquire goods or services etc. Even the politics seem to be one beneficiary of the internet. In earl y 90s it is believed that internet can enhance the political process of democracy immensely. Though internet requires a lot of financial and intellectual investments, the lack of centralized control over the internet raised doubts about the implementation of internet technologies for the strengthening of democracy. Democracy involves a separation of powers and popular participation in governmental affairs. During the era of the Enlightenment and 18th-century popular revolutions, public spheres emerged where individuals could discuss and debate issues of common concern (Douglas Kellner). Democracy can be defined as a system in all citizens can directly participate in the decision-making process. Proponents of democracy believe legislative, judicial, and executive powers should be handled by the people. Or in other words, the representatives in these three sectors must be appointed by the people.

American Architecture Essay Example | Topics and Well Written Essays - 750 words

American Architecture - Essay ExampleIn 1879, after cardinal historic period of studies spent under the tutelage of another famous architect of that time John Edelmann, Sullivan was hired as a junior partner by the famous structural engineer Dankmar Adler. Their partnership lasted until the year of 1896 when Sullivan started to experiment with new materials such as steel girders that made possible construction of much taller buildings than before. Sullivan had certain creative differences and disputed intensively about style issues with Daniel Burnham, the author of the Columbian Exposition in Jackson Park in 1893 and with one of his students, Frank Lloyd Wright. Sullivan insisted that form should hound function thus proclaiming the primary importance of the purpose of a building as compared to the design1.Sullivans legacy is an important element of modern Chicago. The Jewlers Building at 17 S. Ashland driveway designed and built by Adler and Sullivan in 1882 was designated as o ne of Chicago landmarks a century later. Together with Adler he also built the Kaufman Store and Flats at 2312-2314 N. Lincoln Avenue designated a citys landmark in 1996. Another famous masterpieces of Sullivan which became Chicago landmarks are the Holy Trinity Russian Orthodox Cathedral and rectory located at 1121 N. Leavitt Street build by Sullivan alone in 1903, the Auditorium Theater at Roosevelt University, and the Carson, Pirie, Scott Store at the corner of State and Madison.Integrity of social system and ornament, emotional tension of the form, and outstanding individuality of the building are the most noticeable features of Sullivans style Nurtured by the artists sympathy with life, the ornament spoke it was the voice of the artist and the building -- indeed they were one, the building a stock personality and the architect an interpreter and prophet2. Today Sullivan is considered perhaps the most influential architect and critic of the Chicago School, the beget of the mod ern skyscraper, and a mentor to another outstanding American architect Frank Lloyd Wright.Frank Lloyd WrightFrank Lloyd Wright (June 8, 1867 - April 9, 1959), one of most innovative and prolific American architects of the last century, was born in Richland Center, Wisconsin. Wright att force outed but did not finish the high school in Madison, Wisconsin, and in 1885 entered the University of Wisconsin where he studied civil engineering. In 1887 Wright moved to Chicago to go apprentice to a well-known Chicago architect, Joseph Lyman Silsbee. It was during that time that Wright worked with Louis Sullivan whom he would later acknowledge as a mentor. At the end of 1880s Wright got married and moved to Oak Park, Illinois. In 1893, he quit his partnership with Sullivan and established his own firm in Chicago. After five years Wright transferred his practice to Oak Park where he had his most productive and stable days. Sidetracked by romantic misadventures, Wright designed some buildings i n Arizona and Wisconsin, but those kit and caboodle were not as good as the works of his Illinois period. Frank Lloyd Wright founded the Prairie School of Architecture characterized by long and horizontal designs and organic architecture that won a wide domestic and international acclaim. Wrights rehash of the famous Sullivans

In What Circumstances Can a State Lawfully Resort to the Use of Essay

In What Circumstances Can a State Lawfully Resort to the Use of Military Force in retort to an Attack from a Non-State Actor - Essay ExampleUnderstanding the details of the circumstances as well as how whiz can respond to specialized violates is essential not only with the mechanics of how to respond but as well with how this associates with the different effects which occur when one responds. This research study will ask the staple fiber regulations, exceptions and the different laws which create alternative mechanics toward responding from an antiaircraft gun of a non state actor. Legalities of Military Force Article 51 of the United Nations charter is the basic concept that identifies when one can respond to another with self defense. In this article, it states that if the inherent rights of the individual are attacked then there is the right to react with self defense toward the non state actor. However, there are also implications of international peace and security with the expectation that one will pass the attack through the UN originally beginning action. The subscribe to to restore and keep international peace and security then become important with the self defense and the way in which this creates a specific alternative to the international needs. While there is the ability to act with group or self defense, the concept of international peace and security roost as important when deciding to use military force against an individual1. The first implication which allows one to respond with self defense is if the approach is an armed attack, which makes one a victim to the attack. An armed attack is inclusive of a military attack or operation that uses force in another state. This also includes battery with the use of weapons, blockades of another state, an attack with armed forces, acts of aggression and mercenaries that are sent to per variety military actions. Each of these instances causes one to become a victim of the actions and have the right to react with military force against the other state for self defense. It is noted that there are instances which do not consist of military or armed attacks, including diplomatic missions, cyber attacks, supplies of financial or intelligence resources or frontier incidences. These do not cause one to be a victim of the attack and do not justify countermeasures as they are not proportionate with the violations that occur. There are also implications that the attack must be toward territory or warships and not toward nationals or diplomats as these are not a threat to the self defense of a country2. The use of self defense and the legalities which are associated with this take place with the requirements that are met for a reaction. The first of these is the necessity, meaning that there is no alternative means of redress, such as a treaty or other form of diplomacy. The second is based on the proportionality. If there is another means of changing the process from sel f defense, then the attack must not be repealed and proportions need to be altered. The need to have immediacy is also a part of the regulations with the understanding that this needs to be flexible until there is permission to move forward. It should also be noted that the actions cannot take place unless an action has already caused the state to become a victim. One cannot act preemptively before the threat or the attack occurs as there is not an understanding of

Stories about miracles Essay Example for Free

Stories about miracles EssayStories about miracles are an obstructer to religion for modern people.Discuss.The whole appraisall of miracles is rooted in the fantastical, improbable and downright outrageous. So its not particularly hard to see why modern, enlightened people might consider them an obstacle to faith. However, stories about miracles are part of religious lore so if they are an obstacle, theyre certainly not insurmountable. Indeed, for some they corporation be said to enhance the opinion of a loving, divine matinee idol. But exactly how loving can a God that is so indifferent to the suffering of those he doesnt deem worthy of his miracles be? A willingness to believe in Gods benevolence must be present in order to ignore the unfair nature of miracles, and in these literate, informed times, it proves fantastically difficult to have such faith.An important religious perspective on miracles is that of St Thomas Aquinas. Aquinas believed that God can manipulate cre ation in whatsoever way he/she desires. His definition of miracles is those things done by divine power apart from the order usually followed in things. This idea is useful for those inclined towards faith because it encompasses a vast spectrum of events, ranging from a spontaneous apparition of someone dead to an unlikely, but possible occurrence such as a fast recuperation from a curable ailment. But this definition of miracles presents some problems. For example, John Macquarie argues that because interpretation of supposedly miraculous events varies, it is nonsensical to ascribe religious meaning to acts that are quite possibly random and lucky. How are we to distinguish between coincidence and an act of God? Surely God cant be responsible for every sound one of the unlikely fortuitous events that happen in the world? The Bible get alongs to fail to provide any answers- it simply asserts that God exists and his miracles occurred, evidence be damned.In spite of this, the mir acles in the Bible can be said to support faith for modern people, as they demonstrate the power and benevolence of God. A big(p) example would be Isaiah 388, when God stops the Sun for King Hezekiahs benefit. Another would be when Jesus raises Lazarus from the dead. Miracles such as these can evoke decent religious feeling. The implausible nature of these acts, however, makes them a very real roadblock on the path to faith for many discerning, intelligent people. Rudolf Bultmann addressed this by attempting to alter christ.By doing this, he thought he could both enable faith for modern people while allowing them to maintain their suspension of disbelief. He offered rational explanations for the miracles of Christ for example, when Jesus fed the 5000, there may have been a concealed cave behind him, or he may have simply providential the others around him to share. This approach is better than the literal interpretation of Biblical miracles because it offers a logical, contempo rary solution for Jesus supposedly divine acts whilst maintaining their essential goodness. But it can also be said that by demythologising Christ you take away the power of his sacrifice- his divinity is integral to Christianity.David Hume provides a less liberal definition of the miraculous. He limits miracles to a transgression of a law of natureby a particular volition of the deity. This essentially means that nothing that happens within nature should be labelled miraculous. Hume does not outright reject miracles, but he instead uses the fact that they are impossible to prove to support his criticism. If we are to adhere to Humes staunchly rationalistic stance, cerebrate that miracles are an obstacle to faith would be inevitable, as there is no evidence for them.However, Humes argument is not entirely without its detractors. For example, his parameters can be described as too restrictive. He arrogantly claims that the only credible witness to a miracle is a well-educated, reput able person. But if a miracle genuinely occurs, why are the eyeball of an academic more reliable than those of a farmer? John Hick also points out that Hume is assuming that we are privy to all the laws of nature. They certainly appear to have been broken before, only for it to be found that certain things thought imp. Hicks conclusion is that observing things we do not understand does not constitute faulting natures laws we simply need to broaden our understanding of nature.Arguably the most compelling argument against miracles was devised by Maurice Wiles. Wiles premise is that a God willing to perform unequivocal miraculous acts is unworthy of worship, because he/she seems indifferent to the suffering of others. Why does God heal some people, but let others suffer unbearable agonies? The intervening God of Christianity turned water into wine, but remained indifferent to the suffering of six million Jews. Of course, one could argue that greater, celestial rewards await the dead for their pains, but it is my belief that no reward can justify such torture.For some, the concept of a miraculous God allows for a small degree of security and comfort in the experience that, despite the dangers of this harsh, brutal world, someone is taking care of you. It would, for them, seem quite cynical to say that miracles are an obstacle to faith. Despite this, I cannot fathom the idea of an arbitrary, indifferent God, saving people based on whimsy. Faith is obviously a very personal thing, but in these enlightened, intelligent times I am forced to conclude that an intervening deity is both illogical and outdated.

Literary Genres Essay Example for Free

Literary Genres Essay

Abraham Van Helsing Essay Example for Free

Abraham Van Helsing EssayInnocence, chastity, purity, and married life are just a few things that made up the image of the nineteenth s straight off niminy-piminy woman. During this time, it was greatly looked down upon if a woman chose to stay single, as she would be pitied and dubbed a whore. Lucy Westenra is one of the main characters in the novel, Dracula by Bram Stoker. Lucy is a beautiful young lady whose innocence and vestal cosmos draws three suitors to her.Although, this portrayed innocence is not the only thing that is drawing these workforce towards her. Lucy has a sexual appeal to her personality, much different than her best friend Mina Murray and the typical squeamish woman. This sense of sexual desire will in the end lead her right into the dangerous and evil arms of calculate Dracula. The Count only has the ability to attack will victims, which is why the sexually driven Victorian woman, Lucy Westenra is the first character to become victimized by Dracula s deadly spell.Count Dracula was an evil, lustful vampire who wanted nothing alone power and control. He lived in an Eastern European country called, Transylvania. The Count preyed on any individual who would make him feel in control and almighty of the situation. This is why Lucy Westenra was targeted and made Draculas first victim. The first peculiar account Lucy and Mina experience was when they overhear a Russian ship wrack near the shore and hear that the there was no life aboard and the captain had died holding a crucifix in his hands. Soon after the account, Lucy started mysteriously log Zs walking many night in a row into the grave yard near her home. One night, Mina had awoken the Rowatt 3find Lucy absentminded and not in her bed, she then found her outside with a creature with beaming red eyes hunched over her. Mina tried to salve her friend but by the time she got over there, the creature was gone. In the morning Mina had found strange dots on Lucys neck and after struggling for weeks Lucy became deathly sick and started to change before everyones eyes.Unk todayingly, she was transforming into a super natural and dangerous form of herself while dead and lying in a cold grave. Indeed, it is not only Lucy and Mina who are dramatically transformed in the draining, but Dracula himself, whose transformations are much more change and complex than those of his victims. (Pg. 238, Viragh) Count Dracula had stripped this woman of her innocence and virtue by changing her to an evil vampire just like him. Dracula now had control over Lucy but only because she was willing to let him control her.In the nineteenth century, straying away from who a woman is supposed to be according to the Roman Catholic Church is heresy. A woman was never to be with more than one man, but was to be married and entirely near to her partner. This century was ruled by the belief that an individuals sex and sexuality form the most basic core of their identity, potentiality, social/political standing, and freedom (Pg. 1, Ridgway) Lucy Westenra had a completely different mindset as she expressed in a letter to her dear friend Mina. Why cant they let a little girl marry three men, or as many as want her, and save all this trouble? (Pg. 66, Stoker) After Lucy states these words in her letter, she immediately admits to her thoughts and actions being heresy. Just because she confessed Rowatt 4to this sin against the church and her beliefs does not simply alleviate Lucys sexual desire. This difference between Lucy and other nineteenth century virtuous women was not just a phase of rebellion, it was psychological. Lucy is fully aware that she is desired by many men and she lets that get into her head, essentially she is feeding off the attention. This picture and openness is why Lucy Westenra is Count Draculas first and easiest target. The first time the Count starts to get into Lucys head is after her and Mina see the wrecked boat upon shore, containing the containers of dirt. These were Draculas sleeping quarters. This fact was not known by the women at the time, but soon after this event is when Lucy starts to sleep walk.This sleep walking is not a coincidence but is psychologically connected to her sinful desires of lustfulness. Count Dracula only has the power the attack willing victims, which could only mean Lucy knew in her subconscious what she was doing by going out to the cemetery at nights. This spell Dracula puts on Lucy is the same spell he put on the three women who now life in Dracula Castle with him. These women were just as innocent and virtuous as Lucy was and are now sex crazed and evil just as the Count is. This spell was a way to undermine women so that Dracula would feel powerful and haughty over them.In essence, Lucy Westenra was a seemingly virtuous nineteenth century Victorian woman who actually had underlying sexual desires. These desires made Lucy vulnerable to Count Dracula, who was consumed with gaining co ntrol over his victims. Because of her lustful manor, Lucy was drawn to the attack of Dracula and fell under his deep spell. From then on there was no turning back. kit and boodle CitedStoker, Bram. Dracula. 1897. New York Oxford University Press, 1990.Viragh, Attila. Can The Vampire Speak? Dracula As Discourse On Cultural Extinction. English Literature In Transition, 1880-1920 56.2 (2013) 231-245. MLA International Bibliography. Web. 25 Sept. 2013.Ridgway, Stephan. Victorian Sexuality in Sexuality and Modernity originally written as a lecture for Sociology at Sydney University, 1996. Isis Creations. Web. 12 Nov. 2010.

Valuation Methods of Inventories: Advantages Disadvantages

Valuation Methods of Inventories Advantages Dis placesThe subject of this paper is the valuation of inventories. We have looked at the rules of the International Financial Reporting Standards (IFRS) and Dutch rules. The Dutch rules provoke be dividend in Title 9 of Book 2 of the Dutch Burgerlijk Wetboek (BW) which is a develop of the Dutch law and the recommendations made by the Raad voor de Jaarverslaggeving (RJ) which ar giving a interpretation of the Dutch law, but which atomic number 18 not a part of the Dutch law.The research question of this paper isWhich valuation rule actings of inventories ar entirelyowed or not and what are their advantages and disadvantages?Before we are starting with this question we tell you about the public lay out of the different rules and standards in chapter 2. In chapter 3 we volition explain the modes establish on the historic live price. This chapter tells you about cost of barter for, cost of passage and manners to point cost s. We will explain the releases amid fifo, lifo and hifo. Chapter 4 deals with unflinching transfer price. Chapter 5 describes the honest esteem (or actual take to be). Chapter 6 describes unity interpretation of plumb value, namely the switching value. Chapter 7 describes net realizable value and the difference with fair value. Chapter 8 will tell you in poor about the swoping price.At the end of this paper in chapter 9 we will give our opinion about which modes should be used.General laws and standardsThe use of IFRS is for the coalesced statements of listed companies. All other companies in the Netherlands stick out opt for the application of IFRS or Dutch Law in Title 9 of Book 2 of the BW and the rules which were made by the RJ.1IAS 2 (IFRS)IAS 2 sets out how to deal with inventories. Paragraph 6 defines inventories as followsInventories are assetsheld for sales agreement in the common course of airin the process of mathematical production for such sale orin t he form of materials or supplies to be consumed in the production process or in the rendering of run.2IAS 2 is not applicable for every(prenominal) in all kinds of inventories. Work in progress arising from construction contracts, including directly related assistant contracts, financial instruments and biological assets related to agricultural activity and agricultural produce at the point of harvest has their give IAS.IAS 2 paragraph 9 prescribes that inventories moldiness be measured at the a low of the cost and net realizable value. This leads to a requirement for impairment test. Paragraph 10 prescribes that the costs of inventories shall contain all costs of purchasing, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Paragraph 6 prescribes that the net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.Book 2, Title 9 of the Burgerlijk Wetboek (Civil Law of the Netherlands)The Dutch Law defines in article 2369 BW about the next four types of inventoriesCommodities and consumable suppliesWork in progressFinished justlys and goods for tradingPrepayments on inventories.3 member 2384 lid 1 BW supported the purchase price, the manufacturing price and the actual value to use for valuation of the inventories. Article 2384 lid 7 BW gives an own regime for financial instruments, other investments and agricultural inventories.In the Besluit Actuele waarde the rules of Book 2 title 9 are further explained.4Raad voor de JaarverslaggevingThe Raad voor de Jaarverslaggeving (RJ) gives the following explanation of inventoriesAssets which areheld for sale in the ordinary course of businessin the process of production for such sale orin the form of materials or supplies to be consumed in the production process or in the rendering of services.The RJ prescribes in rule 220.301 RJ that inventories must(prenominal) be valuated found on the cost-price or the overturn grocery value or actual value.220.201 RJ defines when an enrolment item has to be recognized. The inventories are only assets if it is equiprobable that the future economical benefits in according to the assets will be for the troupe and the costs of the assets can be solid measured.Comparing the rulesThe definition of inventories is the same in IAS 2 and the rules of the RJ. Book 2 BW is applicable on any type of lineage. IAS 2 is not applicable for every type of inventory. Excluded inventories have their own IAS. Actual value is allowed in the Dutch rules, but not down the stairs IAS 2. There are not any differences betwixt the Dutch BW and the RJ about valuation techniques. This is logical, because the RJ has to deal with the Dutch BW.Historic cost priceAlthough thither is much criticism about his system, this one of the most used method of valuation of inventories. When you think of historical cost, you immediately think about costs of purchase. only that are not the only costs. Think of transport costs, administrative costs, taxes and other cost. Factories even have cost to complete the products. We call these costs of conversion.Costs of purchaseCosts of purchase are not only the price salaried for the product. There are to a greater extent costs that you have to pay. For utilization import duties, cheek cost and shipping cost. Value added tax can be recoverable by the entity from the taxing authorities5. These taxes are thitherfore no costs and cannot be added to the inventory. All other costs that are directly related to the product can be added to the inventory (according to IFRS).It is important that similarly revenues from discounts are deducted from the total costs of purchase.We shall make an example. Let assume there is a bon ton in the Netherlands. They want to buy oranges in Africa. The oranges usually costs 2 euro per kg, but the fraternit y gets a discount (because they buy a large quantity). They cost now 1,50 per kg. The company buys 500kg. Value added tax is 0,50 per kg (based on the discounted price). To ship the oranges to the Netherlands there are costs 100. The company also needs to pay import duties 50,-.The costs of purchase can be temptd as followed set 500kg x 2,- = 1,000 implication (500kg x 0,50) = (250)VAT (500kg x 0,50) = (250)Shipping cost = 100Import Duties = 50Cost of purchase = 650Note that you really pay 900,- in total. hardly 250 will be returned to you by the tax authorities.Costs of conversionCosts of conversion are the costs that occur when a manufacturing entity makes products out of raw materials. You do not only have the raw materials. Think of the forges in the factory and employees. These are examples of direct costs. hardly they are not the only costs. There are many costs that cannot be directly linked to a product administration, electricity, depreciation of machinery and so on. pl ainly which costs should you assign to the product (and inventory). This is a paper that is very much discussed in management explanationing.There are fundamentally 4 types of methods to allocate costs to the products. Throughput costing, direct costing, absorption costing and activity based costing.Throughput costingThroughput costing traces the least amount of cost to the inventory. Throughput costing only assigns only the direct costs. These direct costs are based on unit-level. This is an advantage because otherwise managers would have an incentive to overproduce6. Managers do that because you are able to lower the average cost per unit when you produce more. We shall give an exampleA company produces 10.000 products. 5000 products will be sold.Fixed costs are $ 50.000 and variable costs are $ 1 per unit.Selling price = 15We assume that there is no beginning inventory.We can see that in this example the gelt is much high under absorption costing. In this example is the produ ction higher than the actual sales. Note that if the production is equal to the sales, there would be no difference. If the production is lower than the sales, you need to have a beginning inventory and profit under absorption costing is lower. This is because you take a part of the last years fixed cost and takes that this year. So it looks like throughput costing is a good system because you cant steer the profit, but it violates the matching principle. That is why this method is not allowed for external reporting purposes.Direct (or variable) costingIn this system all variable manufacturing costs are allocated to the inventory. All other costs flow into the expense of the current period. The variable manufacturing costs include direct material, direct hollow and variable overhead. Variable overhead can be for example the electricity needed to operate machines.Absorption costingIn absorption costing all of the manufacturing cost (fixed and variable) capitalized in the inventory. As we mentioned earlier, this means that the cost will not be an expense until the product is sold. The only costs that are taken at cost when incurred are selling and administrative costs. This is the system that is mostly used for external reporting. This is because it is aligned with the matching principle. Today, this system is now increasingly used also for internal reporting.But as mentioned earlier, this system has a great disadvantage that it might encourage a manager to overproduce. body process based costingActivity based costing is invented to improve traditional costing systems. The system provides more accurate product costs. You have to offset assign costs to activities and then to goods and services based on how much each good or service uses the activity.You can say that activities consume resources and products consume activitiesYou can determine the cost of goods and service in four stepsStep 1Search for activities that are related to the companys products. You ne ed to make a list of activities and classify them as unit-level, muss level, product level, customer level or facility level. There are varies ways to do thisYou can use the top-down approach. The organization use specials eldest rudiment teams of people at the middle-management or above. Advantage of this method is that generating the activity dictionary is quick and inexpensive.7You can also use the interview or participative approach. In this method you interview operating employees. So you have to rely on their knowledge.And last but not least you can use the recycling method. In this method you have to reuse documentation of processes used for other purposes.Step 2Estimate the costs of the activities that you identified in step 1.Step 3 seem a rate for each of the activities that you indentified in step 1.For example machine cost is caused by hours it is used. So you need to draw a bead on a rate per machine hour used.Step 4Assign the activity cost to the product. For insta nce measure how much hours you used and calculate total cost assigned to the product. Do this for all of the activities.As you can see it is a very fourth dimension-consuming and therefore expensive method. But you get the advantage of detailed information. Therefore a company needs to evaluate whether the extra information has a higher value than the costs.As you can see, fixed costs are included in this system to. The system treats all costs as variable.ABC is not used for external inventory valuation, but for decision-making purposes. This is because selling and administrative costs are also included. Activity based costs are therefore also not charged to the inventory accounts.Thats why most of the companies that use the ABC method have an IT-system. This system is separate from the companies accounting system used for external reporting.Normally the process of identifying is done once per year, or when changes are made in the production process.Main difference with other costi ng systems is that other costing systems the manufacturing costs are allocated to products on the basis of production volume related mensuration such as direct labor hours. ABC uses both production volume and non-production volume related bases. In ABC an attempt is made to assign all costs to products including engineering, marketing, distribution and administrative costs8.Methods to assigning costsHistorical cost price is only a valuation at stolon recognition. For subsequent measurement you have different methods for assigning costs to inventory on sale.FifoWe begin with fifo. Fifo means first in first out. According to this method you assume that items that were first purchased are first sold. This is not literally. This method makes more sense in businesses where actually the first purchased products are first sold. This is the case in for example a supermarket. In this method the remaining inventory comes near to replace value. Because the inventory is valued for the price t hat you have paid last judgment of conviction. If this was not a long time ago, this last price is the replace value.When products precipitate in prices (deflation), fifo gives a lower income. This can be an advantage when you have to pay tax. But when there is inflation, fifo gives a higher income.LiFolast in first out means last in first out. It is basically the same as fifo, but in this method you assume that the last purchase goods are first sold. When goods do not have an expiry meet this is a method that makes sense. For example think of a warehouse full with steel. You grab the first one you can reach. Steel will not decrease in value over time. It is a lot more work to grab the last one. In that way you actually first sell the product that you bought last.When you use lifo, the cost of goods sold comes near replace value. This is because you use the newest purchase cost. But the inventory is valued according to the oldest products purchased. When there is inflation, lifo gives a lower income. This gives an advantage when for example you have to pay tax.Collective LiFo (periodic LiFo)In collective LiFo, the amount of inventory is determined periodically by conducting a visible count and multiplying the number of units by a cost per unit to value the inventory on hand10.This makes a difference with approach pattern LiFo. This difference can be best explained with an exampleA company buys on 1/1 500products $1,50Buys 1/4 200products $1,60Sells 1/5 600productsBuys 1/7 300products $1,40Sells 1/9 200productsLiFoWhen the company sells on 1/5 the purchase cost of that 600products are200 x 1,60 + 400 x 1,50 = $920,-There are 100products left in the inventory with the worth of $1,50 each= $150,-When the company sells on 1/9 the purchase cost of that 200 products are200 x 1,40 = 280.Total costs of purchase for the period = 280 + 920 = $1200The worth of the inventory on the end of the period = 100 x 1,40 + 100 x 1,50 = $290Collective LifoThis time we do no t look at when the company sells, but only at the end of the period. At the end of the period there are 800 products total sold (800+200).The purchase cost of that product can be calculated as follows300 x 1,40 + 200 x 1,60 + 300 x 1,50 = 1190The worth of the remaining inventory = 200 x 1,50 = $300As you can see this makes a difference of $10. In this example it is not that much. But think of a company that buys and sells every day. In that case the difference can get much bigger.Collective Lifo is a good example of a periodic method. Lifo is a perpetual method. As you saw in the perpetual method the inventory are up encounterd each time a transaction involving inventory takes place. In the periodic method the amount of inventory is determined by conducting a physical count11. Unfortunately despite the advantages, this method can only be used for homogeneous products.The perpetual method is a much more time consuming method. Therefore the cost is higher. But this method has advantag es. You can get anytime you want information about the cost of purchase and the value of the remaining inventory. Therefore management can make disclose decisions. Because of the better control that you have, you will immediately see differences in pullulate. These differences can come from multiple reasons, for example they can be stolen or spoiled. Management can examine why there is a difference and can take action.HifoHifo means highest in first out. In this method you assume that the goods with the highest value will be sold first. In this case the company records the highest cost of goods sold as possible. Therefore, this method decreases your income. This is an advantage for companies, because they have to pay less tax or have less attention from for example environment associations or governance. For example shell will not make too much profit. Otherwise government would raise taxes because it is polluting for the environment to produce oil. The cost for having this atten tion is called political cost. You need to minimize that cost.This method can also be Lowest in, First out. It plant the same way. Only in this way you maximize your profit. This can be an advantage for managers whose income is dependent of the profit.Average costing methodThe inventory is based on the average costs of all products. This can be a weighted average this is the average of a period. The average can also be a moving average. In this case the average is changed every time the company buys new products or when there is a purchase return. This method makes the assumption that all products are homogeneous. Therefore it makes sense to use it in companies that have homogeneous products. The method has the advantage that is very easy to apply.Because it is an average, you eliminate unusually high or low materials prices. This can help for better or stable cost estimates.Fixed transfer price (Dutch vaste verrekenprijs)When purchase prices changes a lot it is very time consuming to register individual purchase price. It is even more time consuming when a company has a lot of transactions. That is why a fixed transfer price can be used.The fixed transfer price is based on a fixed purchase price gain cost of purchase and cost of inventory.At the beginning of the period, an average purchase price, average purchasing cost and average inventory cost is estimated.Because it is an estimation, there will be differences in the real cost and the estimated cost.The difference must be recorded on a separate account called price differences at purchase.12An example family Bert sells chairs. The fixed transfer price is $ 200,-.This price consists ofPurchase price $ 160Purchasing cost 10Inventory cost 30$ 200The company buys 50 chairs for a total price of $ 8200. The following journal door has to be madeInventory $ 10000 (50 x $ 200)Price differences $ 200a/ revenue purchasing department $ 500a/ revenue inventory department $1500a/ creditors $8200Price differences are only based on the difference between expected purchasing price and real purchasing price. Therefore price differences is 8200 (50 x 160) = 200. In this case the difference is an asset, because you actually paid more than the worth in your inventory. But sometimes you evaluate your inventory to high, because actual price is lower.For exampleCompany Bert buys 50 chairs for total price of $ 7800.Journal entry will beInventory $10000a/ revenue purchasing department $ 500a/ revenue inventory department $1500a/ creditors $7800a/ price differences $ 200You can see that inventory did not change. Thats why FTP has the major advantage that inventory is easy to valuate. You can immediately calculate how much units you have (Inventory divided by FTP).When you sell your products the sale will be calculated on actual price. The difference will disappear.For example you sell 40 chairs of the 50 chairs you bought. You sold them for $400,- per chair. Journal entry will beCash 40 x $ 400,- = $16.000 a/ Sales $16.000Cost of goods sold (8700/50) x 40 = $ 6960Price differences = $ 1040a/ inventory 40 x 200 = $ 8.000Cost of goods sold is valuated at actual price (in this case). This can also be on average price.The remaining price difference only consists of the 10 remaining chairs in inventory.If they are sold too, the price difference is 0 again.Price differences are a correction on the inventory. When you use average cost price you create a special situation. Because then price differences are not only a correction on the inventory but also on the cost of goods sold. Therefore you have to make a distinction between price differences that go to the balance sheet and that go to profit and loss account, at the end of the period.Fair value (or actual value)Paragraph 6 of IAS 2 gives the following definition of fair value for inventoriesFair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arms length tran saction.How works the fair value accounting method?Fair value isnt laid in one conception. The basis of fair value is that the value of an asset or liability is the value for what the asset can be traded between well informed, independent parties which want to do the transaction. The best reading material of fair value is the quoted price on an active market. But not every asset has a quoted price on an active market. If an active market isnt available, than you can look to the last transaction. This is just a good indication if the economic situation has been the same. At least you can use valuation techniques to determine the valuation. Other fair value conceptions are value in use and heir value.13Is the fair value accounting method allowed for inventories?IAS 2 doesnt prescribe fair value as a valuation method. The RJ allows the use of fair value for valuation of inventories in 220.301 RJ. Art. 2384 lid 1 BW allows the use of fair value.14IAS 2 gives an explanation of the conc eption of fair value, because it explains that net realizable value may not equal to fair value minus selling costs.Article 8 of the Besluit Actuele waarde explains that you can use the replacement value for inventories, besides the agricultural inventories. If the gain value is lower than the replacement value, than you have to use the gain value. If it is probable that the inventories will be replaced, than you have to use the gain value. For agricultural inventories which are valuated by actual value, you have to use the realizable value.220.331 RJ describes if the inventories will be valuated by the actual value and that is probable that the inventories will be replaced, than must the actual value be based on the replacement value or the lower realizable value. 220.332 RJ says if the inventories will be valuated by the actual value and it is not probable that the inventories will be replaced, than must the actual value be based on the realizable value. The replacement value and the realizable value will be explained in another part of the paper.What are the advantages and disadvantages of fair value?The public advantages of fair value accounting for inventories areMore transparencyProviding more information (about the market prices)Financial reports are less subject to earnings management.15Disadvantages areFair value accounting can be expensive. Implementation and maintenance of a fair value accounting system will cost time and resources.Fair value accounting for inventories is allowed by the RJ and the BW, but not by the IFRS. This can be confusing for some companies.We think that it will be good if the Dutch rules and the IFRS will be the same, because this makes it more clear for the companies if the allowed or not to use fair value accounting for inventories. We dont think that fair value must substitute the other methods, because for some companies is it not easy to measure the fair value.Replacement valueThere are two variances of the replacement v alue method replacement value with a normal inventory and replacement value without a normal inventory. First we will give an example of the replacement value with a normal inventory base stocktaking value (ijzeren voorraadmethode). After this example we will explain the replacement value without a normal inventory. The incline of the replacement value method is inventory valuation.Replacement value with a normal inventoryHow works replacement value with a normal inventory?An example of replacement value with a normal inventory is the use of a base stock.The base stock is the inventory which the company needs for a continued process of the company. The base stock can exist of a physical inventory and an economic inventory. The economic inventory consists of the physical inventory plus the orders and minus sales which are not delivered. The company has a price risk on the economic inventory.16The company can valued the base stock by the next three valuesThe price paid in the pastOr the lower buying price on the balance dateOr the lower net realizable value on the balance date.The base stock is valued by an established price. It is possible that the actual inventory differs from the base stock. There are two types of differences a manco or a surplus. There is a manco when the actual inventory is lower than the base stock. The difference between the actual inventory and the base stock has the company to buy as soon as possible and must be valuated by the using the replacement value. The replacement value is the price which the company has to give if she buys today the inventory to solve the manco.There is a surplus if the actual inventory is higher than the base stock. The surplus must be valuated by using the minimum valuing rule. The company has to use the lowest of the following valuesThe last paid price (Fife method) get price on balance dateSelling price on balance date.The reason of this rule lies in the prudence principle.17This system doesnt take into a ccount changes of the value of money. The system is used to determine the profit which can be pay out.18There is a profit on the selling on e. of 50 (e-/-b) and a profit on the selling on f. of 50 (f-/- 0,5c). The total profit is 100.Is it allowed to use the replacement value with a normal inventory?IFRS doesnt allow the use of the replacement value with a normal inventory. In the Netherlands has the Hoge Raad decided that the base stock method still acceptable is for the calculation of the taxable profit.19220.204 RJ says that a method which uses the economic inventory cant be a basis for valuation. 220.301 RJ prohibits methods which are using a normal inventory one of these methods is the base stock method. The reason behind this idea is that the balance has to reflect the physical inventory.What are the disadvantages of this method?A disadvantage of this method is that it is difficult to make a definition of the normal inventory. Another disadvantage is that you have to deal with results of price speculation. The use of a normal inventory method leads to differences between the physical inventory and the normal inventory. This is sometimes confusing.20Replacement value without normal inventoryThe second method of using replacement value doesnt know a normal inventory.How works replacement value without normal inventory?Replacement value is the value which you have to give if you want to replace your asset for another asset with the same economic value.21If the price of the inventory increases you make a revaluation reserve with the same value as the price increasing.An exampleCompany Y has 1000 pieces as inventory. Every pieces has she has bought for 5 euro. The price increases to 6 euro. The company has to make a revaluation reserve for 1000 euro. (1000 x 1)22If the replacement value of the inventory decreases, than you must the change deduct from the revaluation reserve. If the revaluation reserve isnt big enough, than you must the decrease subtract direc tly from the profit- and loss account.23When is it allowed to use the replacement value without normal inventory?IAS 2 doesnt allow the use of the actual value, and implicit the use