Load Sheding In Pakistan Essay Example for Free

Burden Sheding In Pakistan Essay There are number of issues which exist in Pakistan,among these issue Load sheeding is the one significant issue of Pakistan .There are a few reasons of Load shedding.Here we talked about not many of them and afterward its impact on the Pakistan.The first primary explanation of burden shedding is vitality crisis,these emergency are because of modest number of dams or might be because of miss utilization of power or might be some different reasons likewise effect,a gigantic number of individual utilized power without take care of its tab so it additionally cause load shedding in Pakistan. In nearness of burden shedding progress is beyond the realm of imagination in Pakistan.Here we likewise examined about some difficult which occurs because of Load shedding.load shedding in pakistan article is talked about here. The primary issue which occurred because of burden shedding is the disappointment of industry in Pakistan .This impact severely on a wide range of industry.In scaled down industry there is no elective wellspring of power so when burden shedding began these enterprises stop their work.In huge industry in spite of the fact that they have a wellspring of power however in the event that they produce power from their own source, at that point its expense become very high.So because of this work isn't done in an industry.But the maxim seriously affected industry is the electronic industry.So because of this no financial specialist put on industry in Pakistan and day by sound Pakistan goes down rapidlly. Another difficult which exist because of burden shedding is the business in business sectors because of this business sectors likewise affected, no work done for the most part in night time.Although numerous issues happened in day time however some business must be done yet in evening time all shops in business sectors closed.So financially its has exceptionally most noticeably terrible impact on Pakistan.As each one realize that understudies are element for the advancement of any nation yet significant awful impact happened on contemplates is because of burden shedding, understudies don't choose appropriate time for their investigations. Essentially Pakistan is a horticultural nation the greater part of Pakistan economy rely upon its farming Due to stack shedding , water issue harmed the crops.There are numerous other angle through which burden shedding impact on agribusiness.

Rare Rembrandt Rembrandt as Printmaker Essay Example For Students

Uncommon Rembrandt as Printmaker Essay A few hundred years after he lived and worked, Rembrandt remains a big name of single-name status; odds are that few a long time from now his work will suffer while that of, state, Yanni may not. Of Rembrandt van Rijns 290 etchings, 85 are right now visible, alongside extra prints of the time, at UVMs Fleming Museum. The visiting display, Rembrandtâ and the Art of Etching, has just been seen by maybe a million watchers in South America, yet Burlington is its solitary North American stop. A while later the works will come back to where most were created: Rembrandts own home, presently the Rembrandt House Museum in Amsterdam. The show offers Vermonters a selective chance to see a considerable lot of the seventeenth century Dutch experts most significant works. Reached by telephone in Boston last week, Rembrandt House guardian Dr. Bounce van sanctum Boogert was asked, Why Burlington? his answer was straightforward: Janie Cohen. The Fleming Museum executive is the co-creator of Etched on the Memory The Presence of Rembrandt in the Prints of Goya and Picasso, and a lot of her exploration was done in Amsterdam. Cohen has additionally contributed compositions to the Rembrandt House. So carrying this noteworthy assortment of etchings to Burlington was a characteristic decision for her Dutch partner. Van lair Boogert will give a discussion on Rembrandt at the Fleming this Thursday. The display contains a wide scope of subjects, including at any rate eight self-representations. In the earliest, Rembrandt was in his twenties. The most popular is likely Self Portrait, Leaning on a Stone Sill from 1639. At 33, Rembrandt appears a practically egotistic youngster, as presumptuous as DArtagnan from The Three Musketeers. In any case, that is an outside view. The craftsmen inward world is the thing that makes the show so interesting, and the mode of carving gives the ideal stage to survey it. Rembrandtâ sold a large number of duplicates of etchings in the course of his life, and was presumably preferable known for those works over for his canvases. His specialized best stuff was top notch, and that virtuosity empowered him to practice the full scope of his expressive forces. Knowledge into Rembrandts imaginative procedure can been found in the two conditions of The Three Crosses introduced in this display. Figures have been included and evacuated between the two states, both made on a similar copper plate. He likewise modified his piece by controlling light and shadow. Another strict print, Christ Healing the Sick from around 1649, outlines two specialized strides in the scratching procedure. A smooth ground was applied to the plate, and that ground was drawn through in an exceptionally immediate manner. At the point when carved, the uncovered metal made generally delicate lines to be inked. Then Rembrandt cleaned and dried the plate before scratching differentiating lines straightforwardly into the metal to add better subtleties to territories, for example, hands, toes and attire. Christ Healing the Sick is arguably Rembrandts most well known scratching, and it figures noticeably in the craftsmen legend. It is otherwise called the Hundred Guilder Print, and a few clarifications have been proffered for that inquisitive moniker. In 1755 a French workmanship seller said that Rembrandt traded an impression of it for an Italian print worth 100 guilders. Another far-fetched story is that Rembrandt repurchased a duplicate of the print for that over the top entirety. Late grant has uncovered a 1654 letter to the cleric of Bruges from a contemporary craftsman that Rembrandts prints had sold for 100 guilders on a few events. That sort of prominence made him a well off man, at any rate for a spell. The Shell (Cornus Marmoreus) of 1650 proposes one reason Rembrandt went bankrupt in 1658. Van lair Boogert clarifies that something as outlandish as a Cornus Marmoreus shell would have cost the cost of a house in Amsterdam. It was for all intents and purposes a seventeenth century moon rock, and The Shell  Rembrandts just carving still life was drawn from an example in his broad assortment of doodads and artistic work. He had likewise gotten into the nearly incomprehensible propensity for making prints for his own satisfaction as opposed to explicitly available to be purchased. The Shell and The Hundred Guilder Print may have been such works. .ud3b16866a5186c774d00b5dd391fce1d , .ud3b16866a5186c774d00b5dd391fce1d .postImageUrl , .ud3b16866a5186c774d00b5dd391fce1d .focused content region { min-tallness: 80px; position: relative; } .ud3b16866a5186c774d00b5dd391fce1d , .ud3b16866a5186c774d00b5dd391fce1d:hover , .ud3b16866a5186c774d00b5dd391fce1d:visited , .ud3b16866a5186c774d00b5dd391fce1d:active { border:0!important; } .ud3b16866a5186c774d00b5dd391fce1d .clearfix:after { content: ; show: table; clear: both; } .ud3b16866a5186c774d00b5dd391fce1d { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; obscurity: 1; change: haziness 250ms; webkit-progress: darkness 250ms; foundation shading: #95A5A6; } .ud3b16866a5186c774d00b5dd391fce1d:active , .ud3b16866a5186c774d00b5dd391fce1d:hover { mistiness: 1; progress: murkiness 250ms; webkit-progress: obscurity 250ms; foundation shading: #2C3E50; } .ud3b16866a5186c774d00b5dd391fce1d .focused content zone { width: 100%; position: relati ve; } .ud3b16866a5186c774d00b5dd391fce1d .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content adornment: underline; } .ud3b16866a5186c774d00b5dd391fce1d .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ud3b16866a5186c774d00b5dd391fce1d .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-fringe span: 3px; content adjust: focus; content design: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .ud3b16866a5186c774d00b5dd391fce1d:hover .ctaButton { foundation shading: #34495E!important; } .ud3b16866a5186c774d00 b5dd391fce1d .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ud3b16866a5186c774d00b5dd391fce1d-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ud3b16866a5186c774d00b5dd391fce1d:after { content: ; show: square; clear: both; } READ: Rembrandt EssayEvery piece in this presentation is outstanding, however one of the most interesting is the 1652 print called Faust in many sources. Goethe promoted the narrative of Dr. Faustus 150 years after Rembrandts passing, in this way, as van cave Boogert recommends, that distinguishing proof isn't undisputed. The elective title, Practicing Alchemist, is most likely progressively exact. In any case, the print may demonstrate that Rembrandt had an enthusiasm for Jewish mystery. His extravagant Great Jewish Bride print of 1635 seemed one year after his own marriage, and a considerable lot of his dearest companions and benefa ctors were Jews. Rembrandt and his significant other Saskia likewise lived in Amsterdams energetic Jewish quarter. Just one print, a dispatched picture, is known to have been created among 1660 and the specialists demise in October 1669. In the same way as other of his late works, the self-pictures of his last years were surly and contemplative. This can be found in his self-representation from age 42, in which the craftsman holds a drawing needle to perseveringly follow his own maturing highlights. He is wearing plainer garments than in more youthful years, and sits in a dull stay with just one light source an open window on his right side. That Rembrandt is the man who got everlasting.

Attitude Towards Work Essay

Mentality towards work and relational relations as factor in work execution Explanation of the issue: This examination expects to decide the relationship of mentality towards work and relational relations to the activity execution of the representatives. In particular, this examination tries to respond to the accompanying inquiries: 1. What is the profile of the Employees in Drug Maker Company as far as the accompanying individual conditions? 2.1 Age and Sex 2.2 Civil Status 2.3 Educational Attainment 2.4 Years of Experience 2. Accomplish mentality towards work and relational relations influence work execution? 3. What exactly degree accomplish the work perspectives influence the activity execution? 4. What exactly degree do the relational relations influence the activity execution? 5. What is the impression of the representatives towards work disposition and relational connection? 6. Is there any noteworthy connection between mentalities toward work, relational relations and employment execution? WORK ATTITUDE AND INTERPERSONAL RELATIONSHIP Polls Individual Information Name:________________________________________ Gender:MaleFemale Age: 20 yrs. furthermore, beneath 41-50 years 21-30 years 51 or more 31-40 years Common Status: Single Hitched Widow Instructive Attainment: Secondary School Graduate College Alumni Course: _______________________________________________ Year of Experience: 1-5 years 6-10 years 11-15 years 16-20 years Others please indicate: _____________________________________ Heading: Please check the suitable responses to the thing questions. Coming up next are the images/letters use: Images | SD| Strongly Disagree| D| Disagree| SA| Strongly Agree| A| Agree| | SD D SA A| A. Work Attitudes:| 1. Your present hob is fascinating and challenging.| | 2. The capabilities you have are suitable and applicable to the job.| | 3. The abilities required match the assignments to be performed and steady with the activity description.| | 4. The endeavors requested by the activity are proportionate to the compensation received.| | 5. The obligations accepted in the activity are all around characterized and unmistakably delineated| | 6. The working condition (brightening, ventilation, temperature and stickiness, and so on.) in the workplace is helpful for work.| | 7. There is close oversight by the workplace head to guarantee effectiveness of execution in the activity appointed. | 8. You hate your activity and anticipating a superior work elsewhere.| | 9. The everyday practice or day by day task is dull, exhausting and monotonous.| | 10. You think about work as something normal and important throughout everyday life. | 11. The activity gives you an awareness of other's expectations in pl aying out the duties.| | 12. A sentiment of fulfillment is accomplished because of finishing the errand (feeling of achievement).| | 13. The propositions for employment open doors for advancement in position just as boost in compensation dependent on merits.| | 14. The compensation for the activity position in just and position is simply and reasonable with the idea of the work being undertaken.| | 15. The cooperation in the workplace among associates is sincere and harmonious.| | 16. The activity itself turns into a methods for self-improvement and expert headway (self-realization/Self-fulfillment).| | 17. The workplace head being strong and lenient empowers you to feel positive about the activity. | 18. There were open doors for a correct activity which you missed by working in the current set-up. | 19. In the current occupation, there is no way to improve and learn more as far as better aptitudes and new skills.| | 20. The requirement for acknowledgment is quite felt in the office.| | B. Relational relationship with peers a nd heads:| 1. The workplace head is truly adaptable and agreeable creation so natural for the laborers to have nearer relational relationship with him/her.| | 2. The working relationship inside the workplace is formal and wary (cautious) between the head and the majority. Bringing about uncomfortable situation.| | 3. The requirement for others to go to for exhortation and course is the explanation behind keeping up a specific gathering to interrelate with.| | 4. Relational relationship is a vital part of a work place so as to set up amicability and cultivate collaboration with individual workers.| | 5. The head picks or picks someone by and by near him/her to interrelate with group.| | 6. You feel unreliable with bunch action whether business related or individual interaction.| | 7. Your adoration and regard for the workplace head draws you further separated from him/her.| | 8. Because of office relational relationship with different specialists, work disappointment emerges as a result of corre lation or desire/envy.| | 9. A casual gathering comprising of chosen representatives is planned to build up some sort of adjustment to thoughts, convictions, individual exercises which may serve common interests. Accordingly, segregating or barring others.| | 10. Relational relationship is turn by you with associates as a type of acknowledgment and acknowledgment of individual personality in your part (Feeling of importance).| | 11. The most recent tattle or talk is the shared destined for relational relationship. | 12. The workplace head or unrivaled keeps up detachedness or separating himself/herself along these lines, making hole as far as relational relationship with the position and file.| | 13. The colloquialism that â€Å"intimacy breeds contempt† truly applies between a head and subordinates in close relational relationship.| | 14. You like to be all alone; a maverick or thoughtful person, and don't build up any relationship with others.| | 15. Kinship or comradeship comprehends having a place by sharing basic interests. Along these lines, the casual gathering is the reason for relational relationship.| | 16. You feel anxious and shaky within the sight of the workplace head. As an outcome an extremely generic and awkward circumstance in the workplace becomes evident.| | 17. You adhere to the current occupation or remain on due to the relational relationship with steadfast companions inside the organization or work area.| | 18. Relational relationship among your companions or associates for solidarity or an all out feeling of gathering loyalty for a typical purpose.| | 19. The relational relationship that exists in the organization is factional or comprising of little divided, fragmented gatherings having every it own thought processes and objectives.| | 20. Relational relationship may turn into a plan of action or outlet to trust issues and a road to communicate conclusions on business related issues. | Reasonable FRAMEWORK: Work AttitudeRespectfulnessCommitmentInnovationHelpfulnessInterpersonal RelationsWork ethicsChemistryFriendshipLoyalty| INDEPENDENT VARIABLESDEPENDENT VARIABLES Occupation PerformanceAccuracy of workQuality of workQuantity of workTimeliness| The impact of perspectives on relational connections in the work environment is very much reported in academic brain science writing. In any case, conclusions in regards to the kinds of impacts that outcome from various perspectives shift to some degree. Notwithstanding the assessment of researchers, it helps for entrepreneurs to know how perspectives influence these relations among laborers with the goal that they can enlist the correct sorts of individuals and furthermore head off any potential issues among existing workers. 1. Participation * One manner by which perspectives influence relational work connections is obvious in the manner an inspirational disposition can cause a feeling of collaboration among laborers. The inclination to think emphatically and approach each assignment with a â€Å"can-do† disposition can be irresistible. With regards to teaming up on ventures, the uplifting disposition can overflow into the manner in which representatives help out each other. The individuals who start ventures with the desire for finishing the undertaking on schedule and effectively will discover no reasons for not completing the work. The individuals who help out each other on these sorts of ventures will commonly have increasingly positive relations with each other. Division * Workers with a poor disposition about work and the assignments they are required to finish will negatively affect people around them. Similarly as an uplifting disposition is irresistible and spreads to other people, so too do poor mentalities negatively affect laborer relations. This can cause division in the work environment, making it hard for representatives to team up with each other, as the poor mentalities overflow into how they treat each other. * Sponsored Links * 3-Minute Chakra Test Take the Free Chakra Test to Find Out Which of Your Chakras Are Weak www.ChakraHealing.com Similitude * Studies show that laborers who have comparative mentalities, constructive or pessimistic, will definitely draw in individuals with comparative perspectives. A 2010 article distributed in the International Journal of Innovation, Management and Technology uncovers that laborers will in general create associations with partners who share a similar attitude toward the world. The acknowledgment that others have comparative mentalities and qualities will definitely prompt the foundation of possibly long haul relations with these workers. The article calls attention to that the foundation of such connections has the equal impact of raising confidence and reinforcing the convictions and estimations of the individuals who did the drawing in. Correspondence * Shared mentalities and qualities can fortify relational relations among laborers by opening up the lines of correspondence. Correspondence is fundamental for the development of connections among individuals, whether or not they are associates. The individuals who have uplifting mentalities and are available to relational correspondence with others will be increasingly viable in creating constructive relational work connections. Those with a negative disposition can be more enthusiastically to speak with in light of their propensity to separate down or close themselves from communicating with others. So, the

Legal Fallacies In Discussions On DDT And Humans Assignment - 550 Words

Credentials, Agendas, Biases, Legal Fallacies In Discussions On DDT And Humans (Research Paper Sample) Content: NameCourse numberTutors nameDateCredentials, agendas, biases, legal fallacies in discussions on DDT and humans.For decades, the campaigns promoting the use of DDT to combat the spread of malaria, have identified only the positive side of DDT while withholding information on the negative effects of the chemical. The credentials have been to lure more people into use of DDT for malaria control, while limiting meaningful discussions that could enlighten users on dangers of DDT use. While DDT has been used successfully for malaria control, the chemical has myriad negative effects (Herren 283; Bate et al. 1). The breakdown product of DDT referred to as DDE has been linked to male infertility, delays in development, damage of the nervous system, low birth weight and miscarriages, and cancers (Pesticide Action Network 1). The controversies here is that proponents of DDT use, shy away from discussing these adverse negative effects of DDT on humans. The agenda, in this case, has been to use fallacies to increase the use of DDT for malaria control, while exposing millions of people to other adverse effects of the chemical.One clear legal fallacy engaged in by proponents of DDT is the fallacy of omission. The fallacy happens when the use of DDT is encouraged while leaving out the dangerous negative effects of the chemical (Herren 282). Leaving out relevant material in the argument misdirects the users by making them engage in anchoring biases. Users tend to embrace the use of DDT not knowing the negative health effects they are exposed to.Another fallacy committed by the controversy surrounding DDT use is the appeal to tradition. The proponents of DDT insist on the use of the chemical just because people have used it successfully to control malaria. The argument, in this case, is made true, because people have used it before and have believed in it. Such a fallacy leads to availability cascade biases especially when the collective belief becomes true as a result of repeated use. That the premise has been useful in the past does not mean that the premise must work in the future. The argument is not relevant because it brings out the use of DDT as common sense, yet it does ignore vital questions. For example, there are alternative safe ways of combating malaria such as the use of mosquito nets, which will work better than DDT (Blumberg et al. 2080). There are also some documented drawbacks of DDT that the argument fails to consider (Pesticide Action Network 1). The new evidence on negative health benefits of DDT also puts the whole argument in doubt.The controversy surrounding the use of DDT on humans has also engaged in an appeal to force fallacy. In many ways, the supporters of DDT use have used the threat of malaria to force the audience into accepting the use of DDT (Herren 282). ...

Ice Cream Marketing Plan - 3884 Words

I. Executive Summary Ice cream is a highly favored treat for Filipino families. From reunions and get together to singular indulgence and rewards. People from all ages enjoy this coolest of comfort foods. That why we decided to come up with Fruity ice cream owned and operated by CMMS Corporation and soon will be the leading ice cream company in the Philippines or with a rapidly developing consumer brand and growing customer base. The signature line of innovative, premium, ice cream flavors include Nangkasuy, Strawberry Marble Cream, Rocky Road, Chocolate, Double Dutch, Cappuccino, Cookies and Cream, Raspberry Rapture, and Pistachio. Fruity ice cream will also servesugar free ice cream such as Choco marble, French Vanilla and Mixed†¦show more content†¦Strengths * Strong relationships with vendors that offer high-quality ingredients and fast/frequent delivery schedules. * Excellent staff who are highly trained and very customer attentive. * Great retail space that is bright, hip, clean, and loca ted in an upscale mall, suburban neighborhood, or urban retail district. * High customer loyalty among repeat customers. * High-quality dessert offerings that exceed competitor’s offerings in quality, presentation, and price. * Nutritious ice cream * Sales growth during summer and special occasions * Can be purchase easily * Can be patronize even people who are diabetic * Has sugar free flavored ice cream * Have 12 flavors to choose from Weaknesses * Fruity ice cream name lacks brand equity. * A limited marketing budget to develop brand awareness. * The struggle to continually appear to be cutting edge. * Higher price/ a little expensive compare to other brand of icecream * Developments in technology may change this market beyond our ability to adapt. * A small change in the focus of a large competitor might wipe out any market position we achieve. Opportunities * Growing market with a significant percentage of the target market still not aware that fruity ice cream exists. * Increasing sales opportunities in take-out business. * The ability toShow MoreRelatedMarketing Plan for Ice Cream4529 Words   |  19 PagesMKT 700 | marketing plan for vavavoom ice cream shop | PREPARED FOR : DR FAIZAH BT ABD RAHIMPREPARED BY : NOR ISMAWARNI BT ISMAIL (2010130259) | 1.0 EXECUTIVE SUMMARY The purpose of this marketing plan is to outline the parameters under which the idea of producing and marketing Vavavoom ice cream in the industry. Vavavoom ice cream is a new invented product that gives benefits to society. An evaluation will be made for Vavavoom Ice Cream Shop. The evaluation will incorporate a substantialRead MoreStreets Ice Cream Marketing Plan10342 Words   |  42 Pages0 EVALUATION OF ALTERNATIVE MARKETING STRATEGIES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 5.1 Foreign Direct Investment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 5.2 International Joint Venture†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...24 5.3 Acquisition†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...25 6.0 OBJECTIVES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.26 6.1 Organisation Mission and Corporate Strategy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...26 6.2 Company Product/Market Objectives†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..26 7.0 RECOMMENDED MARKETING STRATEGY†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreMarketing Plan For Ice Cream Brands1458 Words   |  6 PagesRefreshment segment includes sales of tea bags and other beverage, ice cream, nutrition supply and weight management products. 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Effective Communication At A Client / Counselor Setting

Effective communication is the key to any successful relationship, especially in a client/counselor setting. Occasionally, a client will present with good communication style, but other times, scenes might culminate as the counselor teaching effective communication skills. Professional relationships can prove as less stressful when communicating with certain individuals, opposed to personal relationship interactions; I believe this to be true for me. Although, I scored 55/55 here (Engels, Barrio Minton, Ray, 2010). Looking into a situation from an outside perspective allows me to be clear, concise, and genuine with clients. I am able to remain in a learner role (of the client), and a teacher role (for the client), with reasoning orientations and intervention strategies; rather than playing a participant with emotional or physical ties to the situation. A healthy therapeutic relationship is ensured, encouraged, and developed over time, through open lines of communication. Humo r is often utilized, with many positive communication techniques and appropriate teaching moments, to mutually create hope for the betterment of the client’s future. Another region of successful counseling competencies for me is, remaining professionally proficient; as maximum points were scored (Engels, Barrio Minton, Ray, 2010). My ambition is to behave as professional as possible, regardless of personnel milieu. Advocacy and education for the helping field is always of importance to me.Show MoreRelatedA Research Study On Group Therapy1178 Words   |  5 Pagesthat can be offer to an individual dealing with anxiety is medication and therapy. Out of the two, therapy has been known to be the most effective. Although people are more familiar with traditional therapy, group therapy has become just as prolific. Group counseling is a special type of therapy composed of a small group of individuals under the guidance of a counselor. 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Although the techniques and methods are components of the treatment, yet there still not a robot or machine to execute the interventions, as is found on the medical fieldRead MoreMulticultural Counselor Competencies Reflect On Culturally911 Words   |  4 Pages Multicultural counselor competencies reflect on culturally sensitive counselors, that are mindful of several foundational principles. These principals include, activation of schema and confirmatory bias; awareness; group differences; racial and cultural identity development; and multiple. As stated on page 230, paragraph one, The Multicultural Counseling Competencies (Arrendondo et al., 1996; Sue and et al., 1992) set standards for the development of beliefs and attitudes, k nowledgeRead MoreThe Advantage Of Therapeutic Communication In Motivational928 Words   |  4 PagesThe advantage of therapeutic communication in motivational interviewing is establishing grounds for the clients to develop self- openness and confidence to talk about their health challenges and make behavior change. In this paper, I will be discussing the importance of verbal communication skills of motivational interviewing. Verbal communication in motivational interviewing is information sharing between two or more parts by using spoken speeches to convey their intended behavior changes ( ). The

Ratio Analysis & Capital Budgeting Assignment

Question: Describe about ratio analysis capital budgeting. Answer: Ratio analysis: Net profit margin: This ratio is expressed between the net income that has been earned during the period and the sales that have been earned during the stated period. It is arrived at by dividing the net income by sales. Net profit after tax/sales 2.0% -8.4% -24.0% -11.9% The above calculated net profit margin merely shows that the profitability of the company has though changed but still the company needs to work harder so that the company could earn more amounts of profits. The company was earning losses in the initial years under review but is now earning profits. Return on assets: These are the amount of the earnings that have been earned by making an investment of the money in the various assets that have been employed in the business. The efficiency and the effectiveness of the company comes to light during the use of these assets and these are the returns that helps in the generation of the revenues for the company. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the total assets. Net profit after tax/total assets 4.1% -16.6% -51.1% -19.5% The net profit that the company is getting after meeting all its expenses is coming out to be negative which shows either the expenses of the company are more or the sales of the company are too less that it is not able to cover its expenses. Hence, the company must look for the alternatives so that either the sales of the company could increase or the expenses of the company could be reduced. The sales could be increased by the way of offering discounts, advertising its products etc and the expenses could be decreased by the way of eliminating the expenses that are of no use and that are being incurred that are variable in nature. Days of inventory: It is a measure through which the company estimates the number of times the company collects the balance in the accounts receivables account. It is arrived at by dividing the sales by the average of opening and closing accounts receivable. Total assets turnover ratio: It is a measure that helps in ascertaining the extent to which the management is efficient in deploying the assets of the company in order to generate revenues. It is expressed between sales and average assets during a year. It is arrived at by dividing the sales by the average of opening and closing assets. Sales/total assets 2.09 1.98 2.13 1.64 The above shows that the total assets turnover has increased over the time pans but even then there are measures that are required to be undertaken so that the company could improve even more. The net profit that the company is getting after meeting all its expenses is coming out to be negative which shows either the expenses of the company are more or the sales of the company are too less that it is not able to cover its expenses. Hence, the company must look for the alternatives so that either the sales of the company could increase or the expenses of the company could be reduced. The sales could be increased by the way of offering discounts, advertising its products etc and the expenses could be decreased by the way of eliminating the expenses that are of no use and that are being incurred that are variable in nature. Current ratio: Current ratio is the measure that tells us as to what extent the current assets are able to pay off the current liabilities of the company. It is arrived at by dividing the current assets by the current liabilities. Current assets/current liabilities 0.16 0.15 0.26 0.20 The ratio has decreased which shows that the ability of the company to pay off the short term debts has reduced. The company must either pay off its short term debts or improve its inventories etc. it seems that the company is facing a cash crunch, it should either go for a loan or something that could improve its liquidity position. Debt equity ratio: It is a measure to ascertain the extent to which the equity as well as the liabilities of the company is used to finance its assets. It is derived by dividing the total liabilities by shareholders equity of the company. Debt/equity 2.519393513 2.871366629 2.040303615 1.869405535 This shows that the assets of the company have been financed by the equity that belongs to the shareholders which is good since if the assets of the company are financed by funds of the debt holders, then the increased amount of interest has to be paid to them. Equity ratio: The equity ratio is the ratio which is the solvency ratio of the company which this shows that the assets are financed by the owners of the instead of the debt holders. It compares the total equity of the company with the total assets (Accounting course, 2016). Equity/total assets 30.0% 27.5% 34.8% 36.9% The above shows that this ratio has reduced which is not good for the company since it shows that the increased amounts of the assets have been financed using the funds of the debt holders. Earnings per share: This is the amount of the earnings of the company. The formula is to divide the total amounts of the profits by the total number of the ordinary shares that have been issued. Net profit after tax/nos of issued ordinary shares 1.25 (4.75) (54.62) (400.82) The above shows that the earnings per share were negative but now the earnings are positive but even the profits of the company are less and the company must work hard towards decreasing its expenses or increase the sales of it. Dividend per share: This is the amount of the dividend that the company pays per share to its shareholders. Each shareholder expect something or the other on its investment. Hence, the more it is, the better it is for the company. Price earnings ratio: This is the ratio that is expressed between the earnings per share of the company and the market price of the share. Market price per share/earnings per share 12.53 (2.62) (0.69) (0.18) The data shows that the ratio has improved which makes it more viable for an investment for the investors and which must be improved more since it would end up in attracting more investors that could prove profitable for the company. Return on equity: ROE are the earnings that the company earns by investing the funds of the shareholders in the business. The more the return on equity, the better is the profitability of the business. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the shareholders equity. Comprehensive Income/shareholders' equity 12.94% -60.73% -147.26% -52.79% The above shows that the net profit of the company has improved but even then there must be ways through which the net profits could be improved. The net profit that the company is getting after meeting all its expenses is coming out to be negative which shows either the expenses of the company are more or the sales of the company are too less that it is not able to cover its expenses. Hence, the company must look for the alternatives so that either the sales of the company could increase or the expenses of the company could be reduced. The sales could be increased by the way of offering discounts, advertising its products etc and the expenses could be decreased by the way of eliminating the expenses that are of no use and that are being incurred that are variable in nature. Return on net borrowing assets: The return on the net operating assets is the amount of the income which is generated when compared with the amount of the operating assets that are being used. The data used in the restated statements is very different. Operating income after tax (OI)/net operating assets (NOA) 8.974928896 9.068876444 5.636199402 3.944212204 The above shows that the return on the operating assets have improved which means that the return has improved but even then there must be more ways through which the returns must increase more. I feel that the return on the net borrowing assets must be so that it can be equal to the amount of the interest that is being paid on the borrowing assets of the company. Net borrowing cost: Net borrowing cost (N.B.C) is a ratio that tells us how much interest the business is paying for the borrowed capital it has used to purchase its assets. Net fin. expenses after tax/net financial obligations 33.09% 28.40% 53.16% 55.18% The net borrowing cost has decreased which is goods since the companys cost of interest on the borrowings has reduced which would in turn improve the amount of the net profits of the company. Profit margin: It is the ratio that is expressed between the net income that is earned by a company and the sales that are affected during that period (Boundless, 2016). It is arrived at by dividing the net income by sales. The above calculated net profit margin merely shows that the profitability of the company has though changed but still the company needs to work harder so that the company could earn more amounts of profits. The company was earning losses in the initial years under review but is now earning profits. The profit that the company is getting after meeting all its expenses is coming out to be negative which shows either the expenses of the company are more or the sales of the company are too less that it is not able to cover its expenses. Hence, the company must look for the alternatives so that either the sales of the company could increase or the expenses of the company could be reduced. The sales could be increased by the way of offering discounts, advertising its products etc and the expenses could be decreased by the way of eliminating the expenses that are of no use and that are being incurred that are variable in nature. Asset turnover: This is the ratio that signifies the ability of the company to generate the sales by using the assets of the company by the way of comparing the net sales with the average total assets (Accounting tools, 2016). Sales/net operating assets (NOA) 8.72 9.79 7.28 4.47 The date above shows that the ratio has improved which shows improvement in the way the company is using the assets of the company but more efforts must be made so that this is improved even further. Recommendations: For the ratio analysis: The ratios of the company shows an increase which shows efficiency on the part of the management and this merely indicates that the company is working hard in order to recover from the issues that it initially was facing. But even then, there must be more initiatives that must be undertaken by the company so that the company could improve some further. For NPV and IRR: The net present value of the company comes out to be positive with the rate of return to be 14%. The investment proposed to be undertaken shows a positive net present value for the company which shows that the investment could be undertaken. Also, since the net present value is positive, the product could be undertaken without any hassle. In case, the internal rate of return that is company wants comes tout to be 10% or less than 14%, then it would be wise for the company to accept the investment in this project since then the company would be in profit rather than being in losses. But I think that the net present value for the company in case it invests in the project is too less, if it could be more, then it would have been great. But even then if the company feels that this amount of return on that project is good, then the investment can be made in it without any hassles. References: Difference between Economic and Accounting Profit. (2016).Boundless. My Accounting Course. (2016).Asset Turnover Ratio | Analysis | Formula | Example. My Accounting Course. (2016).Equity Ratio | Formula | Analysis | Example.

The Impact of External Debt on the Nigerian Economy free essay sample

Prior to 2003, Nigeria’s external debt was greater than its export capacity. As for South Africa, the story is different, with a manageable debt indicator ratio better than that of Nigeria. The ratio of debt stock to GDP is a traditional debt indicator that compares a country’s debt stock with its productive capacities. By implication, the higher a country’s debt stock is, compared with its output, the greater the debt burden or indebtedness of that country. This ratio showed that debt stock was above the productive capacities of Nigeria in the year 1995, whereas the South Africa indicator ranges between 12. 3 and 22. 59 from 1994 to 2007. Nigeria’s ratio did not decline substantially until the debt relief was granted by the Paris club in 2006. The importance of this is that South Africa’s management of its debt, as well as its productive capacities, is better than that of Nigeria. The above point is well supported when one observes the debt service payment as a proportion of export, and as a proportion of GDP. We will write a custom essay sample on The Impact of External Debt on the Nigerian Economy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page South Africa had continued to honor its external obligations regularly while Nigeria accumulated service arrears. This ratio is identical for both South Africa and Nigeria, despite the huge disparity between debt stock to exports of the two countries, because South Africa had been honoring its service obligations as and when due. In Nigeria however, there is a wide disparity between service due and payments, which further exerts substantial pressure on its debt stock due to recapitalization of arrears. 239 There are limitations to the aforementioned anecdotal comparative analysis because they have not been able to ascertain existence of a debt trap facing either of the two countries. Debt stock as well as debt service indicators, mostly serve as warnings of potential danger of excessively large debt stock. Based on Van Der Merwe (1993) even though the ratio of government debt to GDP has increased relatively sharply in South Africa, there is still no â€Å"explosion† in the growth of debt. Whether or not the same argument holds water for Nigeria prior to 2005 is a different story. From Tables 1 and 2, it is extremely difficult to draw any definite conclusions alone from our international comparisons thus necessitating for additional comparative analysis on the possible impact of huge debt on growth. The thesis of this paper is to apply some econometric approaches to investigate the presence of linear or non-linear effect of debt on economic growth. Literature Review Increases in savings and investment in an economy lead to economic growth (Hunt, 2007). Sachs (2002) argues that growth will not take-off until capital stock has risen to a given threshold. As capital rises, and investment and output rise, in a virtuous circle, the saving level will also continue to rise. After a given level, the rise in both capital and savings will be sufficient to engender self-sustaining growth. The reason for opting for external finance, as a means of ensuring sustained development rather than utilizing only domestic resources, is provided by the ‘dual gap’ theory. The theory postulates that investment is a function of savings, and that in developing countries, the level of domestic savings is not sufficient to fund the needed investment to ensure economic development. Thus, it is logical to seek the use of complementary external goods and services. The acquisition of external 240 funds, however, depends on the relationship between domestic savings, foreign funds, investment, and economic growth. A guiding principle on when to borrow is a simple one. Borrow abroad so far as the funds acquired generates a rate of return that is higher than the cost of borrowing the foreign funds (Ajayi Khan, 2000). In essence, by following this guiding principle, a borrowing country is increasing capacity and expanding output with the aid of foreign savings. External debt does not automatically transform into debt burden when funds are optimally utilized. In an optimal condition, the marginal return on investment is greater than or equal to the cost of borrowing. According to Edelman (1983), the critical factors affecting debt service capacity are returns on investment, the cost of borrowing, and the rate of savings. The benefits of external borrowing have been emphasized in the literature to the neglect of the costs. Ubok-Udom (1978), enumerates the costs of external borrowing to include debt service burden which incorporates costs implied by the term structure of external loans, costs of resultant liquidity crisis, costs of the viciously cumulative debt, the manageability of the debt, costs of debt rescheduling, and costs of import substitution among others. Colaco (1985) explains debt service vulnerability in developing countries using three contexts. First, the size of external loans has reached a level that is much larger than equity finance, resulting in an imbalance between debt and equity. Secondly, the proportion of debt at floating interest rates has risen dramatically, so borrowers are hit directly when interest rates rise. Thirdly, maturities have shortened considerably in large, part because of the declining share of official flows. All the above factors are relevant to Nigeria and South Africa. Mehran (1986) argues that adequate debt management is essential in an increasingly 241 complex financial environment. Mehran also identifies the critical components of debt management as policy co-ordination, regulatory environment, accounting, and statistical analysis. The aforementioned is true since the effectiveness of measures to reach a balanced level of debt supportive of development, depends on the debtor nation adopting fiscal adjustment and structural reform. Other features are transparency and anticorruption olicies, creation and/or improvement of debt management structures, and decision making processes among others. The next issue in debt acquisition and management is the determination of a sustainable level of debt. According to Ajayi and Khan (2000), sustainable foreign borrowing is measured by several ratios, such as debt to export, debt service to export, debt to GDP (or GNP), and external debt to Gross National Income among others. However, the determination of the sustainable level of these ratios is indeterminable and their usefulness is reduced to a warning of potential explosive growth in the stock of foreign debt. For instance, if the acquisition of additional foreign debt increases the debt servicing burden more than it increases the country’s capacity to bear the burden, such an acquisition becomes undesirable and the situation must be reversed through export expansion. If export is not expanded, more borrowing will be necessitated for servicing debt and external debt will pile up above the country’s capacity to bear. According to Omotoye et al. (2006), Nigeria is the largest debtor nation in the SubSaharan Africa. They also observe, in a comparative study with Argentina (Latin America’s most severely indebted nation), that Nigeria’s external debt, as a percentage of gross national income, has been continuously higher than that of Argentina since 1985 and continued to follow an upward pattern, unlike that of Argentina. The problem is compounded, according 242 to Greene (1989), by inability of the economy to generate the requisite resources to meet repayment obligations, especially since the early 1980s.

Using the Bible for Writing Ideas

Using the Bible for Writing Ideas Using the Bible for Writing Ideas Using the Bible for Writing Ideas By Ali Hale Dwayne Phillips commented on my post How to Generate Hundreds of Writing Ideas to say: I find lots of short story ideas in the Bible. As someone once said, â€Å"The copyright has expired, so you are in no danger.† I agree that the Bible can be a very rich source of ideas. This doesn’t just apply to fiction writers – a blogger could adapt a Biblical parable as an anecdotal-style part of a blog post, for instance. Christian Fiction is a big market, with expanded versions of Bible stories and novels based on Christian themes, but that’s not what I’m focusing on here. This article is about finding inspiration from the Bible for your own writing, whether or not you’re a Christian. Ideas from Bible characters The Bible is full of fascinating characters. Some are heroic, others are villains, and many occupy the intriguing grey area in between – good men who do something awful (Moses, who kills a man; Peter, who denies knowing Jesus) or cowards whose find courage (Jonah, who tries to run away from God). If you struggle to come up with characters for your fiction, why not pick one of the people in the Bible? Here are some to start you off: Peter (one of the disciples) – hot-headed and impulsive but truly loved Jesus Judas (the disciple who betrayed Jesus) – interesting for any story about a traitor within a close-knit group Paul (wrote many of the letters in the New Testament) – radical conversion to a cause he’d formerly hated Daniel friends (Book of Daniel, in the Old Testament) – sticking to what they believe despite persecution and death threats One interesting fiction idea would be to use some of these characters in a modern day setting. I loved this article on If Bible Characters kept blogs†¦ You could also try writing Facebook profiles for different characters. There’s a list of famous Bible characters here. Ideas From Parables In the Gospels, Jesus tells lots of parables to His disciples and to various crowds. The Merriam-Webster dictionary defines â€Å"Parable† as â€Å"a usually short fictitious story that illustrates a moral attitude or a religious principle†. You can find a list of Jesus’s parables here. So how could you use them? Rewrite a parable in a modern-day setting If you have a Christian background, you’ll probably have seen a few sketches in Church which involve a parable updated to a modern-day setting (The Good Samaritan is a popular one for this). Try taking one of the parables and setting it in a modern inner city, or a high-tech office. A twist on this is to update the parable and also change the ending – this can be very effective if your readers will be familiar with the parable and will think they know what’s coming. Use a parable’s plot as the basis of a longer story Some parables could easily be expanded and developed into full-length short stories – even novels. Ones I think would work well for this are: The Unmerciful Servant (a servant is forgiven a lot of debt, but then demands repayment from a fellow servant who only owes him a little). You could try writing this as a tale-with-a-twist short story, perhaps leading the reader to expect that the servant would be merciful. The Prodigal Son (a young man demands his share of the inheritance, lives an extravagant life until the money runs out, ends up destitute and returns home to his father). This would be great for a coming-of-age story of character change. The Wicked Husbandmen (the people entrusted to take care of a vineyard kill the servants who’ve come to collect the harvested fruit, then kill the owner’s son). This could be a thriller or crime story. If you’ve used the Bible for inspiration in your writing, whether fiction or non-fiction, tell us about it in the comments Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:20 Types and Forms of HumorEmpathy "With" or Empathy "For"?5 Examples of Misplaced Modifiers

Letter to the editor Essay Example | Topics and Well Written Essays - 750 words

Letter to the editor - Essay Example The students are up in arms because they claim the university president’s position suggests that deaf individuals â€Å"need to be fixed† and are in some way deficient, inferior, or second-class to other students. The university president’s position, on the contrary, is that all individuals should have access to any avenue of coping with deafness; she claims that the university should endorse freedom of choice with regard to cochlear implants. She states that no one option or approach with regard to surviving as a deaf student should be mandated universally by the university. My own opinion on this issue is that the deaf students protesting at Gallaudet are wrong and that they are trying to impose one perspective: deafness is a personal identity similar to sexual orientation, for example. I believe the students’ position is restrictive, defensive, and inappropriate for a university to uphold. The students’ position is restrictive of personal freedom in that it seeks to limit the choices that a deaf student and his/her family face with regard to the student’s coping strategies. The Gallaudet protestors claim that there is only one righteous way to manage deafness, namely by accepting one’s deafness and committing to living with the disability as a kind of personal destiny. While I am totally supportive of any pride that deaf individuals may feel about their strengths and virtues in managing the disability while living in a deaf community, attending a deaf university, and communicating in American Sign Language at high levels of proficiency, I find their attempt to force all deaf persons to follow a similar path highly dogmatic and obstructive. Vermeulen, Bon, Schreuder, Knoors, and Snik completed a study on reading comprehension with two groups of 16 children. Pre-lingual deaf children with cochlear implants were

Report on The British Museum Assignment Example | Topics and Well Written Essays - 500 words

Report on The British Museum - Assignment Example The purpose of writing this report is to analyze information pertaining to the British museum. Therefore, I looked into details on the in each and every aspect of the British museum. This was to make sure that the audience or the targeted readers will have a clear and vivid image of the museum and catch the glimpse of what goes around the museum. As a result, one will be in a position to make conclusions on the different aspect of the British museum. The tour was very useful particularly on my academic side, and it also gave me the chance to see the Iraqi artifacts, which farcinate me. I felt very proud to see the artifacts as I was able to relate to them and they were not things I had just heard about now as I got the chance to see them first hand. The tour provided me with an out seeing experience which is vital in the learning process. The lessons we had opened up my mind providing me with a clear and well elaborate knowledge on the museum’s specimens, objects and other crucial activities conducted in ensuring smooth running of the museum. Though the trip was beneficial, it had few challenges and faced some level of inefficiency. To begin with, the time allocated for the trip was not sufficient for conducting of all intended activities in an effective way. Most topics and subjects relating to the British museum were not fully scrutinized. This was because of the time limit challenge. The organization of the students during the tour and the study was not also efficient. For IFM/PMC to be efficient, various improvements will be expected from the top management and the students in general. The organizers and the top administration will have to give adequate time for preparation and for the entire process of travelling and engaging in the field trip study. This will assist on ensuring that the study and the accompanying tutors are well prepared and get information in details and in a satisfying way. In conclusion, will I appreciate students, teachers and all

Cost Accounting Essay Example for Free

Cost Accounting Essay Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC success could be due to the different contextual factors faced by each firm. These have led researchers to recognize assessing factors that influence ABC success implementation as an important research area. The following are among the research that have been carried out to examine factors that influence ABC success: Anderson [18]; Shield [3]; McGowan and Klammer [19]; Krumwiede [20]; and Anderson and Young [21] This article has two main objectives; the first objective is to identify research gaps based on the revision of previous research and the second objective is to propose theoretical research framework for current research. This article is organized as follows: Section II presents a discussion of selected articles related to factors influencing ABC implementation and gaps or limitations of previous studies and suggestions for current research are stated in the section III and IV. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144 Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2]. Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review. Factors used by previous research to investigate the effect on ABC success implementation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22]. However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well. Similar opinions were expressed by Shield [3] and Shields and McEwen [14]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B. Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adaptation and acceptance. He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation. She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource adequacy were the significant predictors in explaining ABC success. She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information. Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U. S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption. Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined. The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms. The study aimed to find out factors influencing ABC success by using behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage. They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting. The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information. The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success. In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system. In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system. They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia. The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation). They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.

Freedom :: essays research papers fc

Freedom? Kate Chopin's The Awakening is a story of Edna Pontellier, wife and mother. It is a novel about the choices one will makes to protect one's personal freedom. The story is based on a time in history when women did just what they were expected to do. They were expected to be good daughters, good wives, and good mothers. A woman was expected to move from the protection of her father's roof to the protection of her husband. Edna, our protagonist, doesn’t fit this mold. She searches to find her place in a constraining society, one that doesn’t allow for a woman to have freedom. Personal freedom is freedom from the confines of society, oneself, and finally freedom within one’s soul. As the book begins, Edna is a married woman who seems vaguely satisfied with her life, and cannot find true happiness. She is bound by the confines of a loveless marriage, unfulfilled, unhappy, and locked away like a caged bird. During her summer at Grand Isle she is confronted with herself in her truest nature, and she is swept away by passion and love for someone she cannot have, Robert Lebrun. She begins to realize that she can play roles other than wife and mother. We watch as she struggles to determine how to act on the things she is feeling, the eternal conflict she is dealing with. She wants to understand her need for personal freedom, a freedom that questions conventional demands of both men and women. We watch in the novel as Edna finds her freedom initially in the ocean. In the beginning she does not know how to swim, but she learns and through this learning feels what it is like to have freedom. In the water she is not captive and held down by the world around her. She sees she is capable of doing this on her own, that she is strong and powerful and independent. Edna’s self-discovery awakens her, and she is able to greet her own soul, a soul filled with passion, sexuality, and strength. The images of nature, which serve as a symbol for freedom of the soul, are brought about when Edna speaks of growing up on a Mississippi plantation where life was simple, blissful, and peaceful. Edna remembers life when she was young, engulfed in nature and freedom, â€Å"The hot wind beating in my face made me think-without any connection that I can trace-of a summer day in Kentucky, of a meadow that seemed as big as the ocean to the very little girl walking through the grass, which was higher than her waist.

Plains Indian Culture in the Late 19th Century Essay

The study of culture helps us understand the rise and fall of different tribes during the 19th century America. In this paper, the primary concern is the decline and fall of Plains Indian culture in the late 19th century. The Plains Indians are also called North American Plains or Buffalo Indians who settled the Great Plains (â€Å"The Plain Indians†). The Great Plains is now called the central United States and south-central Canada which has been the long time place for Plains Indians (â€Å"The Plain Indians†). In line with that, at the time of the Civil War, most Plains Indians tribes were independent, resourceful, and capable of defending their integrity. In a span of twenty five years, they were defeated, demoralized, and dependent on the United States government. With that, we are convinced that there is a need to examine and trace the cultural development of the Plains Indians during the late 19th century. The Plains Indian culture is rich for its remnants are even known today. However, the culture of the Plains Indians was destroyed and altered from the time the white settlers transferred into the region where they are found (â€Å"The Plain Indians†). There are many devastating effects brought out by the existence of white settlers in the region. First, the hunting economy of the Plains Indians was considered obsolete as the white settlers established the extermination of the buffalo. As a result, the hunting economy was crippled which affected so many members of the tribe. Second, the introduction of metal utensils and cloth by the white settlers caused the collapse of the native crafts industry. The use of manufactured articles dominated the region and merchants of native products faced a tremendous decrease of business profits (â€Å"The Plain Indians†). And third, the concept of the division of labor was affected due to the introduction of the plow in farming endeavors. Besides, rare diseases and warfare with white settlers displaced many Plains Indians which caused their dependence on the American government. Another ordinary yet exquisite culture of Plain Indians is the relevance of women to the development of their culture. Plain Indian women during the late 19th century are capable to displaying myriad talents in relation to music, arts, literature, and even ancient entrepreneurship (McCoy 1). However, the crucial role of Plain Indian women in their cultural development has been poorly understood when the white settlers begin to alter their daily activities (McCoy 1). In fact, the Plains Indian women as a minority group provided a strong influence on the history of the country (Conlin 1). Women played a vital role to the economy at that time since they are able to work in fields and work household chores at the same time. If not because of the negative impact of the white settlers, the Plains Indians could keep their culture intact. Finally, the culture of the Plains Indians is rich and peculiar as shown in films and television shows. The truth is that the Plains Indian tribes tried hard to protect their cultural development not to be corrupted by the white settlers. These people primarily earn a living through farming and hunting. Plains Indian women are also instrumental in the development of the arts, literature, music and commerce. However, the culture of the Plains Indians was destroyed due to the introduction of manufactured products and the extermination of buffalo led by the white settlers. Eventually, the cultural development of the region was diminished and altered and the Plain Indians were demoralized forcing them to depend so much on the American government. Works Cited McCoy, Ron. 24 September 2007. Collector’s Guide. . February 6, 2009 < http://www. collectorsguide. com/fa/fa094. shtml >. â€Å"The Plains Indians†. 2009. 50 MEGS Website. February 6, 2009 . Conlin, Joseph. The American Past: A Survey of American History. United States of America: Wadsworth Publishing Company, 2006.

Public Policy Essay - 3740 Words

Final Paper Brittany Baity PPA603: Government Budgeting (MBQ 1118A) Instructor: Chiji Ohayia June 06, 2011 Public policy is the study of policy making by governments. A governments public policy is the set of policies (laws, plans, actions, behaviors) that it chooses. (Lee, Johnson, Joyce, 2008) Since governments claim authority and responsibility (to varying degrees) over a large group of individuals, they see fit to establish plans and methods of action that will govern that society. I will discuss the possible funding options for reducing Georgia’s sex offender rate, evaluate how public policy decisions affect the receipt of revenues, and develop a revenue policy that aligns with community values. It is a parent’s nightmare: a†¦show more content†¦The Government created a Project Safe Childhood which is a program to protect children from rapist and sex offenders. The Project Safe Childhood will make a ground for a national zero-tolerance culture. The Project Safe Childhood program is a strong three-legged stool: one leg is the federal contributions led by the United States Attorneys around the country, another is state and local law enforcement, including the Internet Crimes Against Children task forces funded by the Department’s Office of Justice Programs and the third is non-governmental organizations, like the Financial Coalition Against Child Pornography and the National Center for Missing and Exploited Children. [NCMEC] (Geffner, 2008) Under the Project Safe Childhood structure, state, local and federal partners are seeking the toughest sentences possible. The Government has made half a million dollars available for the Project Safe Childhood program. This program intends to bring state and local law enforcement together with federal prosecutors from their regions. Cooperative law-enforcement work on the registry has already led to some great stories of success. 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