Kondracke and Vidal Evaluation Essay Example for Free

Kondracke and Vidal Evaluation Essay In the article, â€Å"Don’t Legalize Drugs† by Morton M. Kondracke, composes on the upsides and downsides of the legitimization of medications in a persuading approach to enable the peruser to comprehend a definitive ruin of our general public if the sanctioning of medications becomes effective. His persuading tone is united by his consistent, outside assets, and expectations from solid specialists. His utilization of feeling likewise enables the peruser to have a more profound comprehension of the difficult issues of legitimizing drugs. As Kondracke states first and foremost, â€Å" if the promoters of legitimized drugs do have their way†¦there will likewise be more unpublicized lethal and harming crashes, more occupation mishaps, more youngster disregard, a greater amount of nearly everything related with substance misuse: babies brought into the world dependent or retarded..† wanting to contact the hearts of the many. Kondracke utilizes outside assets, for example, Dr. Robert DuPont who is the previous chief of the National Institutes of Drug Abuse and his forecasts to help further his contention and give believability. In addition to the fact that he shares with the peruser outside sources and studies, however he makes reference to numerous models by looking at the expectations of sanctioning medications and the real consequence of liquor in America and what impacts it would have on our general public if liquor has just accomplished such a great deal to change America. The main genuine blemish I see with this article is that it is old and much in our general public has changed. In the article, â€Å"Drugs: Case for Legalizing Marijuana† by Gore Vidal, his case for the sanctioning of weed isn't exactly persuading enough to try and consider it a case. Nothing in his article is by all accounts conceivable on the grounds that he utilizes no genuine measurements aside from his own when he says, â€Å"†¦I have triedâ€onceâ€almost each medication and loved none discrediting the mainstream Fu Manchu hypothesis that a solitary whiff of opium will oppress the mind.† which doesn’t assist his with packaging at all observing that he could have made up that side story on the spot. In addition to the fact that he shares no genuine credible proof, however the article is likewise more than forty years of age and things have certainly changed. The reality of this article isn't all around grew enough which gives the peruser to a greater degree a snicker than profound thought thinking.

Olivia asks Viola Essays

Olivia asks Viola Essays Olivia asks Viola Paper Olivia asks Viola Paper Article Topic: Twelfth Night Twelfth Night (1601) uncovered Shakespeares mocking disposition toward the cultural standards of the Elizabethan time. The Carnivalesque title achieves ideas of both the reversal of cliché jobs just as the abundance of the Christmas time frame. Feste maintains the festival soul while Malvolio is oppositely restricted, truly now there was a move from the medieval family unit which is increasingly similar to Olivias with any semblance of Sir Andrew and Sir Toby to the marketed private world, significantly more like tally Orsinos. All through the play a differentiation is kept up between the tight, eager, rich court where individuals talk an anxious stanza and the free-wheeling family unit of Olivia, where acknowledge for the extraordinary minutes in Olivias desirous meetings with Cesario, individuals live in nice composition [1] However the bubbly soul is destructed by the abundance of Malvolios discipline giving an enemy of carnivalesque completion, restoring the significance of the social pecking order. Appearance and reality demonstrates risky for an ontological perusing, a characteristic point of view that is and isn't nothing that is so [2] Feste questions the thought of the real world and appearance as he is the main character to see through the others veils, while Viola is simply the main character valid, and mindful of her own camouflage in any event, revealing to Olivia that her appearance isn't reality I am not that I play 112, 176, which delivers a metatheatrical component. The noteworthy woman of the house, which right? [3] enquires Viola as Cesario, not having any desire to cast away her discourse [4] that was astoundingly well penned[5] on somebody of no essentialness. In doing so she causes to notice the misrepresentation of her customary commendations moreover irritating Olivia by not perceiving her, or professing not to perceive her, who thusly won't affirm that she is the woman, besides continuing to gripe about Cesario, being saucy at my door. [6] What is yours to give isn't yours to hold states Viola as the woman did for sure usurp herself, and now uncovered, ought not be permitted to keep the endowment of herself to herself, she ought to circulate her expressions of love to Orsino and remunerate his affection. Olivias refusal to tune in to the applause Viola discusses unveils her lack of engagement and emphasis on hustling up the young. Come to what is significant int. I excuse you the applause. [7] Presently Viola masked as Cesario and Olivia camouflaged by her cover both have biases about the others conduct anyway Violas perseverance in distinguishing the Lady through mask, warrants Olivias enthusiasm as Viola asks Good madam, let me see your face. [8] Olivia uncovers herself truly, breaking a vow she guaranteed she never would, we will close the drape and show you the image [9] Shakespeare frequently utilizes mind to infer a potential relationship, as Olivia forcefully answers Tis in grain sir, twill suffer wind and weather[10] this prompts the joke of decreasing Olivias excellence to a separated rundown thing, two lips impassive red one jawline [11] the clever trade creates Olivias sentiments of detachment, to intrigue lastly to adore. Besides the willow lodge discourse, willow being emblematic for spurned love gives Olivia an inappropriate impression as Viola talks about how she would cherish Olivia on the off chance that she were the Duke, obviously uncovering her actual affections for Orisno, additionally found in Act two Scene four never disclosed to her adoration, yet let camouflage, similar to a worm ithe bud, feed on her damask. [12] Metatheatre dependent on the performative component regularly offers a dramatic microcosm of the showy circumstance, and such procedures as the utilization of satire. When Olivia asks Viola would you say you are a humorist? [13] an on-screen character? Shakespeare depends on crowd complicity for Viola to be sure is both an entertainer in a parody just as a character acting another. Additionally adding to the trickery or fanciful trickiness of the crowd is that in Elizabethan occasions, ladies were not permitted to be on the stage so the female characters would be played by men professing to be ladies. In a play like Twelfth Night where camouflage is indispensable to the plot, this could turn out to be confounding. For instance, Viola would be played by a man professing to be a lady claiming to take care of business. Double dealing and Delusion are vigorously played upon all through anyway it is dominatingly self trickery, as Orsino proclaimsthy mind is a very opal[14] a material which changes when light strikes it, he additionally concedes his own flighty air if music be the product of adoration play on Enough in two lines his state of mind significantly changes, resembling his affection more enamored with adoration than with his escort [15] Viola, un-tricked of her actual self is unequipped for staying fair-minded in this scene and gets impolite in her methodology, coming bizarre, and through visually impaired envy of the Dukes enthusiasm for Olivia, comments to Olivia when requesting endorsement of her excellence, Excellently done, if God did all[16] suggesting she may just be delightful with make-up, moreover blames her for being pleased, I see what you will be, you are too proud[17]. For a worker this is absurd, after all she is blaming a Lady for pride-one of the seven dangerous sins. Olivia anyway doesn't rebuke Cesario, just expressing, you are presently out of your content. [18] She also starts to come bizarre and uncover her actual self, from the outset she is extremely skeptical and contemptuous of the errand people discourse, commenting icily when Viola alludes to the Dukes love lying in his chest, O. I have understood it: it is blasphemy. [19] Further on in the discussion anyway she uncovers a progressively fair understanding into her affections for the Duke.

Ethical Organization and Code of Ethics Paper Free Essays

The connection between morals, ethical quality and social issues in the legitimate condition can be once in a while confounding. It must have the perfect parity. For when they cover, something exploitative can likewise become something unlawful. We will compose a custom article test on Moral Organization and Code of Ethics Paper or on the other hand any comparative theme just for you Request Now At the point when they don't cover, the unlawful activity can some way or another appear to be moral. Or on the other hand it can in any case be legitimate yet appear to be dishonest. Obviously the cover is the point at which you have the most clear game-plan. For when it is a deceptive circumstance, and not illicit, it comes down to the company’s individual code of morals. In business today, law and morals isn't the equivalent thing.The meaning of law is steady all inclusive guidelines. It is broadly distributed, for the most part acknowledged, and normally upheld. The laws depict how we are required to act in our general public. The details of this definition go as observes: * A law is reliable if two necessities negate one another, neither can become law. A law is all inclusive if at least two necessities are relevant to everybody. For a law to be distributed it must be composed for open openness. For a law to be acknowledged, it must be for the most part complied. What's more, for a law to be upheld, society must be constrained to obey it in the event that it isn't as of now done voluntarily.The meaning of morals originates from the Greek word ethos which means character, and from the Latin word mores which implies customs. In the English Language, we set up them and they characterize how we interface with one another. Morals and legalities are normally correspondingly related. Be that as it may, moral qualities regularly go past legitimate obligations. Some of the time the law mentions to us what is moral. That doesn’t mean they generally coincide in agreement. The accompanying outline from the article, Law versus Morals, Anstead, 1999. shows how law and morals overlap.In today’s business world, privately owned businesses and associations ordinarily set up their own code of morals that are authorized inside as opposed to standing just by the administration laws. This doesn’t imply that they don’t need to observe government laws or our society’s implicit code of morals, however inside their workforce, they have an away from of decides and guidelines that their representatives cling to and have generally consented to in arrangement. This is the place the cover in the above outline would be and it likewise gives an away from of activity if something untrustworthy or illicit ought to occur. There is an unmistakable connection among law and ethics.It appears to be generally significant at the administrative level. They are the individuals in these organizations and associations that ensure all representatives follow the business’s own code of morals just as complying with every Federal Law, State Laws, and Local Laws. In this way, they would must have the most noteworthy comprehension of our Legal System, just as the Company’s strategic objectives. There are two methodologies you can take to morals inside the business association. There is the Individualistic methodology, which implies â€Å"every individual in an association is ethically liable for their own conduct and any push to change that, should concentrate on the person. (Earthy colored, 2010) The other methodology, the Communal methodology implies that â€Å"individuals are seen not in disconnection, yet as individuals from networks that are incompletely answerable for the conduct of its members.So, to comprehend and change the individual’s conduct, we should comprehend and attempt to change the networks. † (Brown, 2010) Any viable arrangements must consider both the common and Individualistic methodologies and locate the more appropriate in every circumstance. When confronting such predicaments, the loads we relegate to specific qualities will now and again lead us to pick those authoritative strategies or activities that advance the benefit of all. At different occasions, our qualities will lead us to pick the strategies and activities that will ensure interests and privileges of people. Be that as it may, maybe the best test in conversations of morals in associations is to discover manners by which associations can be intended to advance the interests of both. † (Brown, 2010) Unfortunately, sooner or later about each worker of pretty much every business will locate that another representative is accomplishing something unethical.This will without a doubt test his/her own morals and qualities. Exploitative conduct that is as yet lawful falls into a hazy area. Since various individuals have various perspectives with regards to moral issues, the observer to this needs to pose oneself some troublesome inquiries. What is my opinion about this? Do I report it or disregard it? For simply this sort of circumstance, numerous organizations have received methods for the board of deceptive conduct. To start with, they make an organization strategy, recorded as a hard copy, to be perused and marked by each employee.This will delete any sentiments of uncertainty by another representative who observes the dishonest circumstance. Next, they give an away from of what is anticipated from the individual who found the exploitative conduct. It ought to incorporate who to contact and how to approach reaching this director. Clear guidelines make for considerably less faltering when announcing a circumstance like this. It likewise abbreviates the time in managing the issue. Numerous unscrupulous yet legitimate issues can get hid where no one will think to look only in light of the fact that supervisors aren’t sure how to continue with it, and afterward it becomes overwhelming.Also, repercussions for dishonest conduct ought to be plainly expressed so both the individual submitting the demonstration and the individual who finds it will know about what will occur. Sources: Exploitative Behavior †It’s Impact on Today’s Workplace. Recovered from http://www. anonymousemployee. com/csssite/sidelinks/unethical_behavior. php Earthy colored, M. (2010). Morals in Organizations . Recovered fromâ http://www. scu. edu/morals/distributions/iie/v2n1/landing page. html. Anstead, S. M. (1999, Julyâ 6). Law Versus Ethics in Management . Message presented on http://ansteadsue. tripod. com/morals. htm The most effective method to refer to Ethical Organization and Code of Ethics Paper, Papers

Unanswered Problems With Persuasive Essay Writing Uncovered

Unanswered Problems With Persuasive Essay Writing Uncovered Textbooks are obsolete and must be replaced by iPads. Other people think that it wouldn't help. Students need to be careful about posting on social networking. They should be allowed to pray in school. Be reminiscent your persuasive essay will be contingent on your proof. All persuasive essays are like argumentative essays. A great persuasive essay often starts with a potent statement of the. Writing an excellent persuasive essay is not a simple task, however, it's achievable. There aren't any steadfast rules that you want to adhere to as you write. Although having the ability to write persuasively can look like a difficult thing for children to learn, remind them that everyone has valid opinions. Persuasion is a sort of art, and putting everything together to find a good stuff is very helpful. Speaking about something you understand well makes it a lot easier and enjoyable! Schools should eliminate class projects since they're useless. Students lead busy lives and frequently forget about a coming deadline. They are used to the fact that their professors give them the assignment's topic. Many students think that it is a waste of time. The Basic Principles of Persuasive Essay Writing You Can Benefit From Starting Immediately It is crucial to figure out the advantages and disadvantages of this issue and choose which side will profit from your advocacy. If nobody knows the way to write or read cursive handwriting, the shape of communication is going to be lost, some believe. You should observe all them before creating your final alternative. Actually, persuasive writing is among the most useful types of writing you are ever going to learn. After all, the standard of persuasive writing is frequently a product of the topic itself. The value of research in persuasive writing may not be overstated. You still have to make an outstanding bit of writing. Use what you read to assist you create some search terms, and to assist you choose your own position. To choose which subject you're likely to discuss, it's crucial to see the complete collection of good persuasive speech topics from the specific area of study. Learn which of the topics, you presently have a fairly good background on which will make it possible for you to have a relative edge. It is preferable to search online since it will save yourself a plenty of time. If you are thinking about how to compose an essay that has a good introduction, bear in mind that the words and phrases that you use need to be eye-catching and informative at exactly the same time. The reader ought to take the author's side by the close of the reading. There are various patterns on how best to compose a persuasive essay and create a reader accept your perspective. Apparently, you shouldn't purposely select a topic that will bore your audience. There are several persuasive essay topics to pick from to finish your high school or college assignment. Before students begin to write, it is a great idea for them to earn a list of the points they would like to make to their readers. When a student makes the decision to obtain an essay, it is necessary to locate reliable service that could guarantee originality and quality at the exact moment. In such a case, he is required to select an appropriate topic to write about.

Laboratory Information Management System ( Lims )

Laboratory information management system (LIMS) is a software system that leads records and reserves data for laboratories. It sends laboratory test orders to laboratory materials, tracking its responsible and records the results to a searchable database. Also LIMS supports the operations of public health organizations such as hospitals and clinics. †¢ Workflow †¢ Data tracking support †¢ Customer data †¢ Data exchange †¢ Data exchange interfaces †¢ Electronic documents management †¢ Quality control †¢ Data storage †¢ Barcode handling LIMS helps improve the workflow which relates to project result criteria and automatically line samples for inferior screens which forms associated apparatus, samples and specialist. The users control workloads by the apparatus or specialist for this procedure and identifying the tests to increase more the workflow. LIMS uses data exchange to transmit the results for doctors; laboratories; sample processing to find out the disease. The barcodes are included on the reports or results which they are tracked. Also uses a logbook perception to be able to enter, renew, observing samples, test results and maintain notes easier. Automatic devices send diagnostic data to LIMS, not manually to avoid the entrance of large amounts of data such as organics, metals that would disrupt the results. The manual data do not use this procedure due to its characteristics. I work in a biomedical laboratory and waiting to receive samples from a clinic and need to sendShow MoreRelatedProject Charter Example1602 Words   |  7 PagesLMT/PEL LIMS Deployment Project Prepared by John Doe and Mary Smith Date: 8/22/06 |Initiation: | | | |LABORATORY INFORMATION MANAGEMENT SYSTEMS (LIMS) DEPLOYMENT | | |February 6, 2006 (Supersedes the December 15, 2005 general LIMS DeploymentRead MoreA Laboratory Information Management System1693 Words   |  7 PagesThere are many advantages to keeping information within a laboratory safe by having a management system. A laboratory information management system (LIMS) is a system which is used within current procedures. It creates an automated system which provides solutions and applications which will create business effectiveness. There are many advantages to the LIMS within a laboratory environment, it increases productivity and this reduces costs and allows more money for resources. It improves the shiftRead MoreMedical Data And Electronic Medical Records1761 Words   |  8 PagesThe Clinical Laboratory in the Inpatient setting has evolved over the years. Electronic data and electronic medical records’ demand require medical documentation to be processed fast and accurate daily. I selected the Clinical L aboratory Department because the amount of data that is processed in these departments is impressive. I covered three main points in my report: (i) an overview of the department, (ii) the role of Health Informatics in the Clinical Laboratory, and (iii) the impact of the advancesRead MoreUnit 21276 Words   |  6 Pagesï » ¿Unit 2 : Working in the Science Industry Walworth Academy Science Department Course title: BTEC National Extended Diploma in Applied Science Tutor name: Assignment 2.1 : Procedures used in the Laboratory Ref: Learner name Start date: Deadline date: Unit : (10 Credits) Scenario You are a publicist for a technician training organisation. You have been given the job of producing a prospectus into the work of a science technician focussing on methods of communicationRead MoreNetwork And Professional Partnerships For The Community, Home, And Classroom866 Words   |  4 Pagesobjectives. Schedule, attend, and participate in 30-Day Reviews, Semi-annual, and IPP meetings. Attend and participate in in-service trainings. Mandatory attendance at required meetings, e.g., all staff, team, performance evaluations. TestAmerica Laboratories Inc Pleasanton, Ca. - October 2010-December 2012 Direct Customer support in Rush TAT environment. General Office- answer phones, direct calls to appropriate project manager. Built and maintained successful relationships with service providersRead MoreDescribe How You Have Collaborated As Part Of A Multidisciplinary Team1501 Words   |  7 Pagescommunication to communicate with my team members by confirming the process of the tests carried out and also towards the end giving feedback on the results collated by my team on the clinical biochemistry bench. 2. Explain how you worked safely in the laboratory, citing any rules and regulations that you adhered to. (4 marks) There were a range of rules that have to be adhered to in order to stay safe in the lab. To get access in the labs a health and safety test had to be passed. This test was completedRead MoreImplementing A Project Management Methodology1769 Words   |  8 PagesThe use of structured methodologies in IT Project management is increasingly recognised as one of the fundamental drivers in reducing the likelihood of incomplete and costly IT project failures. The need for a systematic approach has been highlighted through a number of survey results on the failure of IT Projects. These results demonstrate that the significant issues associated with failed projects include the lack of; a defined project organisation, policy and procedures, implementation plans andRead MoreAnalysis of Communication Challenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team3660 Words   |  15 PagesChallenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team Author: Kevin J. Hricko September 30, 2008 Analysis of Communication Challenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team This paper examines the communication challenges observed during the execution of a project to design and deploy a global Laboratory Information Management System (LIMS) to support worldwide research and developmentRead MoreSoftware as a Service1310 Words   |  5 Pages  Accenture (ACN), and  Electronic Data Systems (EDS), as well as smaller niche players like STARLIMS Technologies (LIMS) and  American Software (AMSWA). This is a pretty broad range of providers. Microsoft, of course, makes the ubiquitous Windows operating system and Office productivity software that is used by the vast majority of businesses today. Compare this broad based offering to STARLIMS, which focuses on a very specific niche - laboratory data management. Business Applications as a sector isRead MoreCommunication Plan1717 Words   |  7 PagesHealth, Inc COMMUNICATION MANAGEMENT PLAN RECREATIONAL AND WELLNESS INTRANET Document No.: Revision No.: Implementation Date: 0 0.0 DD/MM/YYYY Document Owner: Approver: Date Approved: Project Manager Project Sponsor DD/MM/YYYY PURPOSE This Communications Management Plan seeks to strategically set the communications dynamics for all stakeholders in the Recreational and Wellness Intranet Portal project. To ensure a consistent and timely dissemination of information, the plan takes a pivotal guidance

A Research On Animal Farm - 1632 Words

Animal Farm The term: Organic deduces via natural resource - there s only so much organic matter, because organic matter is determined what has decayed and at what amount for centuries. As our populace grows, the right kind of organic matter diminishes, there lies the problem. Here s the unsavoury verity. - - - One of my bones of contention is that the consumer reads the organic term so frequently that marketing has inadvertently diluted the organic term s validity. For a starter, soil has to be fertile to grow produce - apparently, fertile soil benefits from even greater quantities of chemical fertilizer; of the premise, organic matter isn t available en mass, to facilitate our inflated populace; hence, it s pure ignorance to systematically take the view organic produce hasn t been treated and claim it has more superior qualities. Oh yes, the imperialist Supermarkets dictate the tune to which our farmers grange dance to, due to authoritative policies ridding advertising standard powers to watchdogs meaning the supermarkets are allowed to use every trick in the book to capitalise on sales; affirmation, why the organic label is 100% marketing. Retailer s awareness is vehemently tainted and totally imbalanced; their aim is to satisfy their shareholders first and foremost - too few consumers don t configure retailer s allegiances let alone their marketing prowess. The imperial scenario simulates... chocoholics orchestrating chocolate production;Show MoreRelatedThe Farm At The Dene Animal Research Farm2333 Words   |  10 PagesIntroduction: This report is based on the farm management 103 farm visit to Ashley Dene Animal Research Farm. All the material present below is taken from Beef and Lamb NZ Genetics, Central Progeny Test Results and by word of mouth from the Ashley Dene supervisor Chris Logan. The report will cover the resources Ashley Dene Farm have in order to sustain its role as a research farm, the annual calendar of major events on the farm and the justification of the Ashley Dene/B+LNZ Central Progeny TestRead MoreAnimal Farm Research Paper655 Words   |  3 PagesAnimal Farm Research Paper The book Animal Farm is just one of many novels that George Orwell wrote, and it is likely to be the most controversial. It is about animals that try to defeat an unruly tyrant by the name of Mr. Jones. The overworked, mistreated animals’ goal is to bring down Jones and take over the farm for themselves. The book is actually a story based loosely on the events that happened during the Russian Revolution. 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Background: There are multiple reasons why an individual may be cruel to animals, the main reasons include psychological issues, culture and also for the beneficial factor. The psychological angle towards animal abuse is often due to negative thoughts. If an individual is under a lot of stress and or pressure, they may like to ventRead MoreAnimal Experiments And Its Effects On Human Suffering And Improve The Quality Of Human Life826 Words   |  4 Pagespeople support animal experiment and believed the results of those testings can ease human suffering and improve the quality of human life (Kruse, 2001). Many medical achievements in the past century have depended directly or indirectly on animal researches. The develop of the treatment of diabetes, leukaemia and heart surgery transplants have been made possible largely through the use of animals in scientific researches. And 90% of the public accepted the need for the use of animals when certain researchRead MoreEssay on Cosmetics Testing on An imals, Is It Necessary?547 Words   |  3 PagesWhy should animals have to die, just for humans to have cosmetics? It is understandable if you want to cover up a scar on your face, but to just wear makeup because you think you need it, or because you feel like you cannot live without it, is ridiculous. Animals should not be dyeing for our insecurities on how we look, or on how society judges us. If society sees someone who is not Barbie or Ken perfect they judge us, so we put makeup on, it is not right for society to do that. Because of theirRead MoreAmerican Horror Story : Animal Farm1114 Words   |  5 PagesIV- 5 01 February 2016 American Horror Story: Animal Farm â€Å"A rat is a pig is a dog is a boy† (â€Å"Animal Rights†). For decades, animal rights activist along with organizations such as PETA have been lobbying for legislative action on animal equality. 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The trends are all showing that this practice is growing – and quicklyRead MoreReducing and Eliminating Industrial Farms Essay1143 Words   |  5 Pages Industrial farm pollution is becoming a large problem, which is why our country should result to organic farming. Many of today’s farms are in an industrial factory rather than a nice green pasture. These farms are looking to maximize profits and produce high quantities of food, which could potentially be a good thing, in some certain cases, but not in this one. The industrial farms have no concern for human health or the environment. They raise many health, environmental, and pesticide issues,

Financial Accounting Change in Method of Depreciation

Question: Discuss about the Financial Accounting Change in Method of Depreciation. Answer: Ethics and Governance Theaccounting professional and ethical standard board was being established in order to provide a proper code of conduct of ethics for the accountants. Ethics and governance are the important part of the professional activities of the professional accountants. The accountants must maintain effective internal controls, transparency and corporate governance in their operations. Thus it is the ethical duty of the accountants to maintain transparency in the financial statements as the financial statements are used by shareholders and investors in order to take their investing decision. Thus theaccounting standards should be accordingly used by accountants in order to maintain the financial transparency. It is yet other ethical duty of the accountant to prepare true and accurate financial position of the company. (Hauswald R., Marquez R., 2009) There should be effective internal controls and availability of the procedures in order to ensure correct financial reporting. The company should maintain proper relationship between the shareholders and the management. They must ensure that the decisions undertaken by the management should be taken in accordance with the needs and requirements of the society. Thus the concept of governance requires that company fulfills its accounting responsibility and all its fiduciary duties towards the society. The ethics requires that the accountants must ensure that fundamentals of accounting are taken into consideration while preparing the books of accounting. The balance sheet and the profit and loss account of the company are prepared ethically keeping in view the social responsibility towards the society. Thus the financial statements should be prepared ethically and all the changes in the financial statements which are material must be correctly shown in the financial statements. The acco untants must prepare accountants in accordance with law of accounting. (Philomena Leung, Barry J. Cooper, 2005) Depreciation As per the provisions of AASB 1021, depreciation is charged on the concerned depreciation asset and the amount of depreciation must be systematically allocated over the life of the asset. The depreciation is to be charged over the useful life of the asset and the useful life of the asset is to be calculated in accordance with the physical wear and tear of the asset, level of obsolescence, and other factors affecting the asset. As per the provisions of this standard, company needs to undertake regular review in regard to the rates of depreciation and the method of depreciation used for charging the depreciation in the books of account. The rates of depreciation are accordingly reviewed within a year and accordingly adjustment and the rate of depreciation should be charged in a manner so as that the value of asset is covered during the useful life of asset and of some changes need to be done in the depreciation rate then it should be done so that the most correct assessment is made in regard to the useful life of the asset. (AASB, 1997) The method of depreciation should also be checked regularly in order to ensure that it is being used in order to present better financial position of the company. If there are changes in the economic benefits that may flow from the asset in the future period then the method of depreciation must also be changed in order to present the change in the future economic benefits that may flow towards the company. Thus change in the method of depreciation can only be done when it is required as per the rules of law, or the future economic benefits in regard to assets change or it will present the financial statements in a true and fair manner. (Batten P., Shying M., Mayne K., 2013) Change in the method of depreciation When there is a change in the rate of depreciation charged in the books of account or the change in the method of depreciation used for charging depreciation in regard to the asset, then this change will be recorded in the books of account as the change in the estimate of accounts. The changes in the financial statements due to change in the accounting estimate must be done in the year in which the change is done in regard to the accounting estimate, and the change should also be done in the future years if it will affect the financial position of future years. The depreciation that is charged in previous years must not be changed due to change in the accounting estimate by way of changing the method of depreciation or changing the rate of depreciation. (David Edgerton, 2016) Role of accountant in changing depreciation method It is the responsibility of the accountant to change the method of charging depreciation only when it is being required by the provisions of law and the change will lead to preparation of true and fair financial statements. The changes cannot be done just for the sake of changing the amount of depreciation leading to a change in the net profits of the company. When there is a change in the method of charging depreciation, the reason for change in the method of charging depreciation should be correctly disclosed in the books of account. The effects of changing the method of depreciation should be implemented from the current year in which the change had been done and it should be carried in the future years if it effects the future years also. The accountants are not having the right to change the effect of depreciation retrospectively and thus the accountants cannot change the accounts of the previous period. (AASB, 2009) Responsibility towards the stakeholders The accountants must ensure that the stakeholders of the company are having correct information in regard to the change in the accounting estimate that is the change in the method of charging depreciation. The stakeholders must get full information in regard to reason of change in the method of depreciation and the amount of change should also be correctly disclosed in the notes to the financial statements. The annual report of the company must provide must provide detailed information in regard to change in the method of the charging depreciation to the books of account and they must express the clear reason for changing the method and also the benefit that will be received by way of changing the method of depreciation. (Craig Deegan, 2014) Impact of AASB 116 The AASB 116 is being applied in regard to recording the value of property, plant and equipment. The cost of the asset in regard to the amount that had been paid in regard to acquisition and the installation of the asset will be recorded as the initial cost of the asset. But the value of the asset will only be recorded if the asset will give economic benefits in the future period and will provide cash flows in the future period. This standard requires that subsequent cost that will be incurred in regard to retention of the value of the property will also be added in the value of cost. (Valarie Wilson, Suellen Freeman, John Freeman, 2015) The AASB 116 requires that depreciation is to be accordingly deducted from the cost of the property, plant and equipment. The property, plant and the equipment will include cost incurred for the purchase of the asset, cost incurred for the preparation of the site, cost incurred for the delivery, cost of installation, and other professional fees. Thus the cost that is directly attributable to purchase of the property, plant and equipment will be included in the total cost of the property, plant and equipment. The standard requires that the company can choose to use from the cost model or the revaluation model. The method chosen by the company will apply to the whole series of the property, plant and equipment. The depreciation will be then reduced from the cost of the equipment which is calculated as per AASB 116. Thus the change in method of charging depreciation will then affect the value calculated as per the AASB 116. The depreciation is to be deducted from the cost thus the incre ase in the depreciation will lead to reduction in the net cost of property, plant and equipment. The decrease in the amount of depreciation will then lead to increase in the net cost of property, plant and equipment. Thus the reason for change in the method of depreciation and the value of property, plant and equipment as per AASB 116 should be clearly shown in the notes to the financial statements. (Alexander Mills, William Woodford, 2015) Conclusion Thus in this case, Sunshine limited is having the view that it wants to reduce the level of profits in the coming two years and increasing the profits in the year 2018 and 2019. Thus the accountant of the company that is Maria Mars had thought of a plan to change the method of depreciation from the straight line method to the sum of digits method as the straight line method records the same amount of depreciation every year on the other hand the sum of digits method will require that amount of depreciation charged declines year by year. But the change in method of depreciation should be done by way of valid reason only not just for the purpose of increasing profits. Thus in this case the contention of Maria was not correct as he had decided to change the method of charging depreciation just for the sake of increasing profits. Recommendations Maria had not used the valid reason to change the method of depreciation but still he should disclose the method of charging depreciation in the notes to financial statements. And he should also give the clear reason of changing the method of depreciation in order to present true and fair information to the stakeholders. References: Robert Hauswald, Robert Marquez, 2009, Governance Mechanism and Corporate Transparency; Available at: https://www1.american.edu/academic.depts/ksb/finance_realestate/rhauswald/papers/Governance%20Mechanisms.pdf Philomena Leung, Barry J. Cooper, 2005, Accountants, Ethical Issues and the Corporate Governance Context; Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2005.tb00255.x/abstract Australian Accounting Standards Board, 1997, AASB 1021: Depreciation; Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB1021_8-97.pdf Peter Batten, Mark Shying, Kerry Mayne, 2013, Valuation and Depreciation; Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/notforprofit/guide-to-valuation-and-depreciation.pdf?la=en Ron Dagwell, Graeme Wines, Cecilia Lambert, Corporate Accounting in Australia; Published by Pearson Higher Education, Business and Economics, 2015 David Edgerton, 2016, Guide to Valuation and Depreciation; Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/public-sector/guide-to-valuation-and-depreciation Australian Accounting Standards Board, 2009, AASB 116: Property, Plant and Equipment; Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun09_01-09.pdf Henderson S., Peirson G., Herbonn K., Howieson B., Issues in Financial Accounting, Published by Pearson Higher Education, 2015 Philomena Leung, Barry J. Cooper, 2005, Accountants, Ethical Issues and the Corporate Governance Context; Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2005.tb00255.x/abstract Gary John Previts, Peter Wolnizer, A Global History of Accounting, Financial Reporting and Public Policy; Published by Emerald Group Publishing, 2011 Alexander Mills, William Woodford, Company Accounting, Published by Pearson Higher Education, 2015 Miracel Griff, Professional Accounting Essays and Assignments, Published by Lulu Press, 2014 Craig Deegan, Financial Accounting Theory, Published by McGraw Hill Education Australia, 2014 Valarie Wilson, Suellen Freeman, John Freeman, Accounting: A Practical Approach; Published by Pearson Higher Education, 2015 John Hynes Farrar, Corporate Governance: Theories, Principles and Practice, Published by Oxford University Press, 2005 Gregory E.P. Shailer, Introduction to Corporate Governance in Australia, Published by Pearson Education Australia, 2004

McDonalds Financial analysis free essay sample

Liability?Business Strategy Analysis: McDonald’s Corporation is the world’s largest fast-food chain in the restaurant industry, serving on average 69 million customers a day. Their stores are corporate or franchised owned, with franchising being highly beneficial to their success by producing 32% of their total revenue1. McDonald’s is in a highly competitive industry with market saturation because of low barriers to enter. The industry competes on price, quality, and service. McDonald’s faces competition with full-service restaurants and fast-food restaurants in the area. Their main competitors are Burger King, YUM! Brands, and Wendy’s International. The industry has faced scrutiny on the quality of their products because of a more health concise society. McDonald’s strategy for success is based off of cost efficiency, product development, and marketing and promotions. These factors help form the strong brand that McDonald’s is today. Since their establishment with Ray Kroc, they have focused on driving their success from the 3-legged stool principal representing: McDonald’s employees, the owner/operators, and their suppliers2. We will write a custom essay sample on McDonalds Financial analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The stool needs all three to have a good balance in order to function, without either one of the legs success cannot be achieved. All three of them work together to create new products, to reduce costs, and to achieve outstanding customer service. There is commitment in helping all three legs of the stool to succeed. The suppliers play a key role by providing high quality products and forming trusted relationships with them. The franchiser represents McDonald’s by being in control of own operations. They are highly beneficial because they allow McDonald’s to grow at a much faster rater and in new markets to create a global brand. Also, economies of scale can be obtained by offering their products at a lower cost since it is a large scale. McDonald’s has implemented Plan to Win, which features five elements: People, Products, Place, Price, and Promotion, focused on the customer3. The five P’s actions make up McDonald’s brand and provide a framework for prioritizing goals. For People, they looked to their customers and understood patterns have changed with more snacking and drive-thru, thus they responded with products like Snack wraps, and a reconfigured drive-thru. The restaurants were renovated or rebuilt, also price and promotion through the dollar menu4. The Plan to Win is made of three pillars, menu innovation, store renovation, and an upgrade of the ordering experience, which help McDonald’s remain sustainable with their profits. McDonald’s responds to customer’s demands by changing their product line accordingly. When first founded in 1955, they focused on the quality of their products with a limited menu of burgers, fires, and beverages. McDonald’s has shifted this strategy by broadening their product portfolio, with the adaptation of salads and chicken5. Additionally, to compete with Starbucks and local coffee shops, they have launched McCafe, which features high quality coffee drinks. As well as, invest in their current stores of operations to make a more relaxed environment. They need to maintain a modern environment and stay relevant with food trends. The last pillar is to upgrade the ordering experience, which can be accomplished through technological advances with the drive thru and front counter. They can sustain profitable by following the three-legged stool idea, with all three forces working together and implementing the Plan to Win. As long as, McDonald’s continues to follow their successful strategy of a Plan to Win and the three legged stool their return on equity will not revert to its cost of capital. Accounting Analysis: The accounting method of McDonald’s is in compliance with GAAP and its financial statements are easily comparable to other firms with similar accounting policies. From McDonald’s financial statements, the key accounting policies include consolidation, revenue recognition, advertising costs, property and equipment, goodwill, and long-lived assets. The consolidated financial statements include company and subsidiaries, and the consolidation is under equity method. A significant part of McDonald’s operating income is generated outside the U.   S, and foreign currency earned by subsidiary is translated to US dollars. McDonald’s revenue recognition consists of sales by Company-operated restaurants and fees from franchised restaurants. The revenue from Company-operated restaurants is recognized on a cash basis. Advertising costs are included in operating expenses and increased steadily from 2010 to 2012. Property and equipment accounts for a large amount in total asset and are depreciated over straight-line basis. McDonalds goodwill primarily results from purchases of restaurants from franchisees and ownership increases in subsidiaries or affiliates. Impairment tests are conducted for long-lived asset (include goodwill) every year. 6 Generally speaking, McDonald’s accounting methods reflect the firm’s business reality fairly. However, there is still some degree of accounting flexibility in McDonald’s accounting methods. First of all, property and equipment are depreciated or amortized on a straight-line basis over the estimated useful life. Property and equipment is McDonald’s largest asset (24,677. 2 million out of total asset 35,386. 5 million for 2012), and McDonald’s could vastly overstate or understate income by using a different depreciation method. Secondly, the impairment practices of long-lived asset also have some flexibility. The amount of goodwill (2804 million for 2012) is substantial. Sometimes the goodwill will become impaired, and the impairment tests McDonald’s adopts will be very important. The company’s depreciation methods and goodwill impairment tests are very important in its financial statements for the numbers are so substantial. Thirdly, McDonald’s also has a lot of flexibility in terms of accounting estimates. McDonald’s adopts GAAP, which requires management to make various assumptions and estimates in different situations. Since estimation usually involves experience and judgment, the accounting methods could lead to some degrees of difference of estimated numbers and actual results. 7 To sum up, McDonald’s adopts accounting methods that are typical of the fast food service industry. The disclosure explains the accounting choices and estimates in detail, and the footnotes are very understandable. We do not find any skeptical information that was not reasonably explained in McDonald’s disclosures so it is not necessary to undo any distortions or restate the financial statements. There was no reason to undo any accounting distortions because we did not find any skeptical information that was not explained in their disclosures. Industry Analysis:There are about 200,000 restaurants in the fast-food industry. Generally speaking, this industry is highly labor-intensive and very fragmented. The top 50 fast food companies account for 25% of total sales. Quick-service restaurants operate through different channels such as national and regional chains, franchises, and independent operators. Besides, most quick-service restaurants use a point of sale system to take orders from drive-thru and registers. Due to the sluggish economic recovery, customers have been cautious about eating at restaurants. To attract more consumers, McDonald’s has to compete with other restaurants through the food quality, variety and customer service. Even though most fast-food restaurants specialize in a few main dishes, they still have to provide customers with a vast variety of products and healthier options to better build their brand images. In the meantime, the fast food industry needs to be convenient and fast to accommodate the fast pace of American lifestyles. 8 Five Forces Analysis: 1. Rivalry among Firms: As one of the leading companies in the industry, McDonald’s has a lot of competitors such as Wendy’s International, Burger King, Yum Brands Inc. , and Harvey’s. The competition in the quick service food quick-service restaurant is very intense. Even under economic recessions, the market will not shrink as much as other high end restaurants so the fast food industry is growing rapidly. 2. Threat of New Entrants: The threat of new entrants in the fast food industry is high because the barrier to create a quick service restaurant is low. In addition, franchise options make it easier to enter the market. The accessible distributions are essential among all companies in the industry, but they are not difficult for new entrants to attain. 3. Threat of Substitute Products: Firms among the fast food industry are competition with similar products such as hamburgers, French fries and chicken wings so the threat of substitute products is relatively high. The industry has tried various product differentiation strategies to make their products stand out in the market. For example, McDonald’ has its classic Big Mac, Chicken Nuggets and Happy Meal to differentiate its brand from other fast food restaurants. Bargaining Power of Customers:Since the switching cost for customers is nearly zero, the firms in the fast food industry have to conform to the society’s needs to retain consumers. For instance, McDonald’s is focusing more on the healthier menu choice to conform to the changing tastes of society. 5. Bargaining Power of Suppliers: The switching cost for fast food restaurants to change suppliers is very low. There are thousands of suppliers in the market for firms to choose from. McDonald’s has a huge bargaining power because it can make up a large portion of the supplier’s revenue. The barging power of suppliers is very limited. Financial Analysis: McDonald’s has been increasing their revenue and income, however there net profit percentage has been decreasing from 21% in 2010 to 19. 8% in 2012, which shows there expenses are increasing as well. Attached exhibit 1 has all of the numbers and ratios in more detail. Although, the net profit percentage has decreased it is still well above the S P’s average of 8. 9%. Their large profit percentage can be contributed to the strong relationships with suppliers, by buying products at a lower cost since the quantity is so large. Over the past five years for McDonald’s they have been issuing a high dividend that started off in 2008 at $1. 63 and in 2012 is at $2. 87, showing that they are a mature company. It is reasonable to assume that people would invest in McDonald’s based off of a dividend of this caliber. 9 The strength of McDonald’s compared to the S P average is strong, as seen with sales of $27,567 million to the S P average of $19,937. McDonald’s has high earnings per share at $5. 36 with the average at $3. 19, the different is contributed to the high net profit McDonald’s has. Additionally, the beta for McDonald’s is low at 0. 38 with the S P average of 1. 18. This is reasonable considering the industry and brand of the company because they have strong clientele and the food service industry is a need for customers. They have not been successful in all areas of operation. For example, McDonald’s main competitor is Yum! Brands, Inc. who operates franchise, such as KFC and Taco Bell. They have exceeded McDonald’s market share in China. However, Yum! does have a higher beta at 0. 78 compared to McDonald’s of 0. 38, which results in more risk for the company10. The other competitors for McDonald’s are Wendy’s and Burger King, which still are not comparable in size, as seen in exhibit 3. Wendy’s had sales of $2,505 in 2012 and Burger King had sales of $1,966 in 2012, this shows how much of a larger corporation McDonald’s is in volume. 11 Wendy’s has an extremely high PE ratio of 430. 5, which is attributed to a low EPS of $0. 02. 12 Lastly with regards to McDonald’s financial statements it is important to note their statement of cash flow. As seen in exhibit 4, they have positive operating cash flow, which means they are self-financed. This has remained consistent throughout the past three years with the most significant changes in their liabilities. They have increased their investing activity from ($3,167,300) in 2012 to ($2,570,900) in 2011. This is associated to the large renovations and new technology that McDonald’s has been implementing in their stores. Also, in the financing section they have continued to be paying a large dividend. Forecasting:We based our forecasts on two principle models; the eVal DataMaker by Lundholm and Sloan, exhibit 5 13 and three condensed models based on those described by Palepu and Healy in â€Å"Business Analysis Valuation† exhibit 6.14 The first condensed model used FY 2012 as a starting point; the second one adjusted for recent trends and the third model used average performance rates from 200 8 to 2012. Data was collected from Morningstar. com and occasionally from McDonald’s financial statements. Several assumptions were made for the expanded forecast, as shown in exhibit 7. The most important being the steady 2-3% annual growth in sales and the flat continuation of the CGS and effective tax growth rates. This ensured a very small but steady growth pattern on the Income Statement. On the Balance Sheet, working capital is assumed to continue growing at the same rate through 2016 and finally the dividend payout ratio is expected to decrease annually. Similarly modest assumptions were made to the three condensed models with the exception of the model based on trends. Past and current trends were more important for the forecasts than comparisons with other firms. While Burger King, Wendy’s, and Yum brands are all competitors, they have significantly different business models. McDonalds is a much larger firm, it has a greater international presence and it also invests heavily in real estate. Positive trends affecting the company include; the company’s shift towards healthier foods which should help expand the product line and attract new consumers, and its advances in technology. McDonalds is currently in the test phase for outsourcing drive-thru’s, which should accelerate service and reduce mistakes. The company is also looking to create remote call centers for customer service. 15 Potential negative trends include; international economic stagnation, an increase in local competitors, and negative publicity towards the fast-food industry. In the U. S. , McDonalds has also faced recent backlash for opposing minimum wage increases. The SP analysts also predict moderate growth for McDonalds but are slightly more optimistic for 2013 and 2014. They estimate total revenues will increase 2. 4% in 2013 but 5. 1% in 2014. Similarly, they predict growth in the U. S. will be affected by rising employment payrolls. They felt stagnation would not be global but limited to China and other Asian markets. There was also concern for rising food costs and fluctuating international currency rates, which would negatively impact McDonald’s international sales. 16 Other analysts predict 2013 revenue increases of 3. 7%17 and 2. 8%18 and 2014 increases of 7% and 5.3%. Overall, the key strategic drivers are business line expansions and macroeconomic trends and the most important changing metric is future sales. The forecasts and â€Å"hold† stock recommendations suggest McDonalds should consider adjusting its’ business strategy. As a company that has the ability to expand/contract rapidly and as a company that inv ests heavily in real estate, one suggestion might be to focus on building in developing economies. These areas would have rapidly appreciating real estate, access to a relatively cheap workforce, and social environments that might be more amenable to fast food. In countries, which have embraced health food trends, McDonalds could look at partnering with local farms and use its large economies of scale to offer cheaper local, healthy product options. Valuation: Based on the opinion of SP, the fair value of McDonald’s is $88. 40. In that way, McDonald’s is slightly overvalued by $8. 97 or 9. 2%. In order to better evaluate the McDonald’s, we use two different valuation models to come up with the value: Discounted Cash Flow and Residual Income Valuation Model. Discounted Cash Flow: The discounted free cash flows model uses WACC to figure out the value. Our WACC for McDonald’s is 0. 07. The sensitivity analysis indicates that if the growth rate of WACC is changed, the estimate of the price will also change substantially. Under the DCF model, McDonald’s is valued at $69. 2, which indicates that the company is overvalued. Residual Income Valuation Model: The residual income value model sums up the current book value, forecasted residual income for the next 10 years, and the present value of residual income for next 10 years. The present value of the firm was calculated by using our forecasted earnings and dividends. According to the residual income model, McDonald’s is valued at $66. 11 so it is overvalued.

The Real Captives Essay

The Real Captives Essay Free Online Research Papers Captivity is defined by â€Å"the condition of being imprisoned or confined.† Captivity is something two very strong women faced but in two different ways. Mary Rowlandson experienced Captivity in the literal sense of the word, she was taken and held against her will. Elizabeth Cady Stanton experienced captivity in a way that most people would overlook, she was held captive by society. Mary Rowlandson was born in 1637 and moved to Salem, Massachusetts from Somerset, England. Mary Rowlandson was held captive by Native Americans and wrote about her trials and tribulations. Mary wrote about the loss of her child while being held captive and how it changed her. Mary was held captive for three months along with twenty-four other people and her three children. â€Å"Rowlandson was kept a prisoner for three months, during which time she was treated poorly. With her captors, she traveled as far as the Connecticut River to the west and moved north into what is now New Hampshire† (WRITTEN BY: The Editors of Encyclopaedia Britannica) While traveling her injuries healed and she fought to get used to the diet. Mary Rowlandson learned how to sew and knit which luckily helped her get special treatment. Elizabeth Cady Stanton was born November 12, 1815, in Johnstown, New York. Elizabeth Cady Stanton was a well known abolitionist and womens rights activist. During The Civil War She worked to abolish slavery and later moved onto women’s rights. Elizabeth was present for the Seneca Falls convention and spoke her own version of the Declaration Of Independence and named it the â€Å"Declaration of Sentiments†. In 1869 Elizabeth Cady Stanton and Susan B, Anthony created the Nation Women’s Suffrage Association and Elizabeth was the president. Elizabeth did not just fight for women’s rights when it came to the government, but also when it came to religion. She argued that religion was also unfair to women and wrote two books titled The Woman’s Bible. These two women struggled very differently, but all their struggles were at the hands of someone else. Mary Rowlandson was held captive in the literal sense of the word, but Elizabeth Cady Stanton was held captive by mens expectations and society. Both these women tried their best to roll with punches and the cards they were dealt. Mary Rowlandson worked her way out of captivity by holding onto the idea of mercy and God, whereas Elizabeth fought her way out. Both these women faced something and had to find a way out without losing themselves and their morals. Captivity isn’t only being held against their will literally, but also being held against their will metaphorically. Elizabeth Cady Stanton was held captive by society and its ideas of what role she should play and why. Mary Rowlandson was held captive literally and against her will. Captivity is defined by â€Å"the condition of being imprisoned or confined.† Captivity is something two very strong women faced but in two different ways Work cited https://www.biography.com/people/elizabeth-cady-stanton-9492182 https://www.britannica.com/biography/Mary-Rowlandson Research Papers on The Real Captives EssayJean-Jaques Rousseau EmileIslamic Fundamentalism Replaces CommunismThe Equal Rights AmendmentThe Gnostic JesusLegalization of Same Sex MarriagesThe Colour PurpleEffects of Advertising EssayBooker T. Washington, W.E.B. Du Bois, Ida B. Wells-BarnettEmmett Till BiographyThe Obama Presidency Essay

Marketing Issue Concerning Positioning Strategy of Clean Edge Essay - 37

Marketing Issue Concerning Positioning Strategy of Clean Edge - Essay Example Considering this problem, Randall, the one given the authority to take charge of positioning strategy of Clean Edge has to find alternative courses of actions then analyze them well and choose the probable best among them. The entire problem highlights the idea of marketing issue concerning positioning strategy of Clean Edge. It talks about the point whether it is good to pursue its launching in the market knowing that it could somehow compete with company’s bread and butter such as Paramount Pro and Avail. The company might be a bit hesitant to pursue this issue as there are required data needed to be unearthed prior to the actual decision-making process. Thus, it is not enough to rely on the point that the customers are becoming sophisticated, knowing what they exactly need in the advent of technological advancement. For this reason, Randall, on behalf of the Paramount should consider investigating alternative courses of actions. One alternative course of action is to launch Clean Edge as a niche product within a year or two, which has to be the indicated period of the market trial. For this reason, he has to consider conducting economic analysis in order to be sure about the output. This part icularly would take into account some probable impacts such as the cannibalization effect. So a profit-loss pro forma is necessary in order to find out Clean Edge’s performance and its potential impact on the current profit Paramount’s top products are generating. It is not easy to decide right away. What Randall requires is a thorough market research on this issue taking into account the associated economic analysis and a benefit-loss analysis. In order for Paramount to grow more, it has to significantly analyze the product life cycle of its top products and the extent to which customers are becoming sophisticated with the latest innovations in technology.  

Ten Ways to Create Shareholder Value Essay Example | Topics and Well Written Essays - 250 words

Ten Ways to Create Shareholder Value - Essay Example Throughout his work, Rappaport emphasizes the need to capitalize on long-term growth strategies at the expense of realizing short-term benchmarks. The writer asserts that those corporations involved in responding to short-term strategies will eventually fail because of dynamics within modern commercial environments. Managers running such companies are obscured about the future prospects of an organization. Inasmuch as they concentrate on maximizing the momentary strengths of a company, they fail to take a glance at emerging opportunities and imminent threats. Since consumer preferences are bound to change and competition intensifies, then short-sighted company executives will have limited choices when trouble arrives. In order to enhance the aspect of practicability, Rappaport postulated 10 principles suitable for creating shareholders value in any given investment. Upon thorough appraisal, all these ten principles are based on ways in which companies can be made to realize increased future cash flows. In order to ensure competence, CEO’s must be thoroughly conversant with aspects of stock markets and forces influencing the value of securities traded within those markets. Thorough conversance on such microeconomic aspects will enable managers to become value-conscious and develop value-maximizing behavior in their professional undertakings. In most of the principles proposed by Rappaport, the main theme remains that managers should be encouraged by stakeholders, especially shareholders, in implementing long-term growth strategies. Encouragement can be achieved through reward mechanisms for both top and middle-level managers who demonstrate the strong commitment towards maximizing the value of the company.

Blue Brain Essay Example for Free

Blue Brain Essay Today scientists are in research to create an arti? cial brain that can think,respond, take decision, and keep anything in memory. The main aim is to uploadhuman brain into machine. So that man can think, take decision without any effort. After the death of the body, the virtual brain will act as the man. So, even after thedeath of a person we will not loose the knowledge, intelligence, personalities, feelingsand memories of that man, that can be used for the development of the human society. Technology is growing faster than every thing. IBM is now in research to create avirtual brain, called â€Å"Blue brain†. If possible, this would be the ? rst virtual brainof the world. IBM, in partnership with scientists at Switzerland’s Ecole Polytech-nique Federale de Lausanne’s (EPFL) Brain and Mind Institute will begin simulatingthe brain’s biological systems and output the data as a working 3-dimensional modelthat will recreate the high-speed electro-chemical interactions that take place withinthe brain’s interior. These include cognitive functions such as language, learning,perception and memory in addition to brain malfunction such as psychiatric disorderslike depression and autism. From there, the modeling will expand to other regions of the brain and, if successful, shed light on the relationships between genetic, molecularand cognitive functions of the brain. The human brain has 100 billion neurons, nerve cells that enable us to adapt quickly to an immense array of stimuli. We use them to understand and respond to bright sunlight, a honking horn, the smell of chicken frying and anything else our sensors detect. To better understand some of those responses, researchers in Lausanne, Switzerland, recently launched an ambitious project called Blue Brain, which uses IBMs eServer Blue Gene, a supercomputer capable of processing 22. 8 trillion floating point operations per second (TFLOPS). Blue Brain is modeling the behavior of 10,000 highly complex neurons in rats neocortical columns (NCC), which are very similar to the NCCs in a human brain. The NCCs run throughout the brains gray matter and perform advanced computing. They are 0. 5mm in diameter and 2mm to 5mm in height and are arranged like the cells of a honeycomb. The first objective of Blue Brain is to build an accurate software replica, or template, of an NCC within two to three years, says Henry Markram, the principal researcher on Blue Brain and a professor at Ecole Polytechnique Federale de Lausanne (EPFL). That first template will be modified for NCCs found in different brain regions and species, and then all the NCCs will be replicated to build a model of the neocortices of different species, he says. Such models will shed light on how memories are stored and retrieved, Markram says. This could reveal many exciting aspects of the [brain] circuits, such as the form of memories, memory capacity and how memories are lost. The modeling can help find vulnerabilities in the neocortex, which is useful because thats where brain disorders often originate. We may also be able to work out the best way to compensate and repair circuit errors, Markram says. The model could be used to develop and test treatment strategies for neurological and psychiatric diseases, such as autism, schizophrenia and depression, he adds. Having an accurate computer-based model of the brain would mean that some major brain experiments could be done in silicon rather than in a wet lab. A simulation that might take seconds on the supercomputer could replace a full days worth of lab research, Markram estimates. Ultimately, simulated results of brain activity could be matched with recorded brain activity in a person with a disease in order to reverse-engineer the circuit changes in diseases, he says. The real value of a simulation is that researchers can have access to data for every single neuron, adds IBMs Charles Peck, head of the Blue Brain project for IBM Research.

Post Traumatic Stress Disorder In Veterans :: Post-traumatic stress disorder, PTSD

As with many other diseases, early detection and treatment of mental disorders are key components to rehabilitation and a cure. The prognosis for a better quality of life for veterans suffering with PTSD is increased through early intervention. The VA has developed the Seamless Transition program for the target group of soldiers that served in Iraq and Afghanistan (Currey, 2007). The focus of the program is to deliver the highest level of care in a timely manner, according to Dr. Roswell, M.D. (Currey, 2007). A holistic approach is taken by social workers to treat the whole person and not just the symptoms. Social work practice often requires advocating and navigating for clients within bureaucratic systems. New soldiers entering the war are at risk of being exposed to trauma, which increases the chance of being diagnosed with PTSD. Other target groups at heightened risk for PTSD are those required to serve multiple deployments and female service members. According to the NADCP (2007) 1 in 5 veterans report symptoms of a mental disorder. These figures can be utilized to predict and implement future treatment needs and funding requirements. Streamlining the application process, by allowing timely access to benefits, can result in reduced benefit necessities. A policy which improves access to benefits for veterans is supported by veteran’s organizations everywhere. A recent change in the policy removes the requirement for veterans to submit written documentation of a stressful event during military service. The most critical support for this change is that of U.S. politicians who make policy decisions. President Obama, in his speech on July 10, 2011, expressed his support for veterans, specifically those suffering with PTSD. He understands the plight of soldiers of war, whether in combat or non-combat, being affected by the war’s trauma. President Obama understood the necessity for new policy as the old policy prevented many of those with PTSD from receiving the care they needed. As stated by the President â€Å"I don’t think our troops on the battlefield should have to take notes to keep for claims applications† (The White House, 2010). The Texas Veteran Commission, realizing the growing number of vete rans with PTSD, is optimistic in its view that the new policies will allow this vulnerable group easier access to benefits (Cervantes, 2010). B. Christopher Frueh, a professor of psychology and director of the Division of Social Sciences at the University of Hawaii, is not a supporter of the rule change.

The Big Switch

The president of our company has brought to our attention that he would appreciate it if our department could create a new information system for our company. The current information system that we use is Microsoft Excel and we need to create a way to transfer and implement the new office system of Microsoft Access. We need to explain the current downsides to using Microsoft Excel and explain the positive ways by using Microsoft Access that will help our company grow, expand, and be more efficient to our company. We also need to come up with software that is compatible to Microsoft Access just to have a contingency plan, in case the president is not pleased with the results we research and to help improve the internal communications along with help make the workflow of the sales department improve. We do know that the current plan is not working for our company and we need to all work diligently to improve our current system and make the transition easy. Microsoft office is a great tool and Excel, when used properly, is a valuable asset. The problem with Microsoft Excel is that there are various manual inputs that can go wrong. Other common problems that can cause an error involve not using a colon to indicate a range of cells, forgetting to close your parentheses, and adding common formats as part of the formula (Murray, 2013). The formulas that Excel uses would be complicated to track everything. (Murray, 2013) It is also very difficult to track the history of changes that our company uses has it moves forward. This would not only hinder the company but could possibly cause miscommunication of the data inputted. (Murray, 2013) These reasons stated above are why the company should not use the Excel program to move forward in the progression of the company. With Access, it is a relational database association that exists between the tables, which stores the data. These help to maintain the integrity of the data contained within. Access can store tons of data in different forms and yet still intertwine for easy referencing and analyzing. (Microsoft, 2013) Access is also great for the business since it has the ability to manage contacts, track inventory, track orders, and events. (Microsoft, 2013) One great feature about Access is that multiple users can have it opened working on the same database and only what the other person is working on is locked. Microsoft, 2013) This allows several people to input their data at the same time and it is secure. Conclusion As one can see there are far more advantages using Microsoft Access verses using Microsoft Excel. Access is more suited for our company’s needs now. Using Access will cut down on our company’s mistakes. This will utilize and maximize our company’s growth. This will increase the employee production. In the long run, Access will make the company’s bottom line profit grow, which at the end of the day is the most important thing.

The American Dream and Charity Carnegie and Emersons...

The American Dream and charity: Carnegie and Emersons different but complementary conceptions Individualism has always been an integral part of American, capitalist culture. Early on in its history, America was conceptualized as a land where it was it was possible for people to reinvent themselves. Even a poor immigrant like the Scot Andrew Carnegie could pull himself up by his own bootstraps, according to the logic of the American Dream. Carnegie believed that making money was a proof of ones moral fitness, and the ability of a great individual to make money in America produced a better society for all. Carnegie acknowledged that capitalism created inequities, but he believed that society as a whole was better off with ruthless, cutthroat American capitalism than without it. Charity was offered up as a remedy to these inequalities, based upon the compassion of the capitalist, but only from a position of power, according to Carnegies philosophy. The Transcendentalist author Ralph Waldo Emerson, although less directly celebratory of capitalism than Carnegie, likewise thought t he needs of the self must be honored before the needs of the many. Like Carnegie, Emerson also celebrated individualism, but not in terms of the material wealth it could generate, but its potential to yield spiritual and artistic wealth for America. In his famous essay The Gospel of Wealth, Andrew Carnegie suggests that the extreme wealth of some is ultimately good for all of society. In