Friday, May 31, 2019

My Quality Education Essay -- essays research papers

My Quality Education     For years Ive heard that in order to succeed one has to gather up aquality education. Its kind of funny though, with all the talk about the needfor this great quality education nobody ever says exactly what it is. tourexamining this strange phenomenon Ive discovered the basic universal elementsof a "quality education". Ive also learned that everyone has variantstandards by which they judge what is and what isnt a quality education,different groups are treated differently, the importance of home education andthe effects that my own pursuits of education have had on me.     Depending upon who you ask you ordain almost always intoxicate a differentresponse as to what the qualities of a good education are. However, most willagree that there are four basic elements to a quality education. The first andmost important to our survival is the ability to compete in the job market.Without this many, if not all of us would find it impossible to race asignificant role in society. Also included, but often ignored element ofeducation is our ability to interact with others. Every day of our lives wewill be required to interact with another person or many people. Schoolprovides us with the perfect opportunity to learn how to get along with otherswith borderline conflict. This could perhaps be the single most element ofeducation. Education also provides us with an education of our own cultu...

Thursday, May 30, 2019

Citizen Soldiers essay -- essays research papers

In the book Citizen Soldiers by Stephen E. Ambrose, the title of respect explains mainly what the book is about. The title itself gives you the insight about how the fight was fought through the perspective of a regular citizen fighting in the biggest war in history. During the war there were many casualties, as a result more regular citizens were being drafted to go right into battle. In this book Ambrose exemplifies the fact that there were many regular citizens in the war and that they took the situation that they were in and made better of it and overcame it to come home as heroes. The men of the story were ordinary citizens put into an extraordinary situation and came out on top. These men often bonded together through some of the harder times, for example in the text there was a time where one soldier was able to be sent home to the states but refused it because he wanted to stay with his friend. Its either I stay here or he comes too, those were the feelings of many commun ity in the war that shared a special attachment with another man. The book was able to clarify many of my questions left over from Band Of Brothers, bid how the men of the companies got along with the newer recruits and how they shared their feelings for them. I soon realized that the citizen soldiers of this book had their really close friends but they really didnt see the new batch as intruding on their war lifestyle and being too anxious to fight. They didnt react to cruelly...

Wednesday, May 29, 2019

The Nature of Child Development Essay -- Human Development

Human festering has been a subject of interest since ancient Greece and Rome. Different approaches derive from two raw material directions the nativists and empiricists ones. The latter method is to regard human development as a gradual change which has been influenced by the individuals experience .On the other hand, the origin approach has found its roots in the biological structure of the human organism which considers our development as a series of stages. However, referring to human development only as continuous or gradual would produce inconsistent and insufficient understanding of the developmental process .As a result, combining ideas of both viewpoints(continuity and phases) will succeed a more explicit of understanding of the developmental processes and their final aim which is to create individuals integrity within the social norms. Jean Piaget(1929), widely known as one of the pioneers in investigating child development, has developed his theory on the basis of cog nitive stages. He presents four aspects of the child s concept formation sensorimotor ,preoperational, concrete operational and formal operational. All of these stages suggest the emergence of development precedes the ability to learn. Moreover, It is emphasised on the intellectual development regardless of the cultural influences and specific individual differences. Therefore, human cognitive development is regarded as universal for all human species. On the one hand, Piaget sees the human indispensable conception in interaction with external world messages conveyed. On the other hand, a childs ability to perceive cognitive information in an effective way is not clearly defined. Resulting from this, old experiences receive new names. According to Piaget th... ...Tavistok Publishers. Vygotsky L.S. (1978), Tool and Symbol in child development(p.19-31),Problems of method(p.58-79),Interaction between learning and development(p.79-92).In header in society the developmental of higher psychological processes. Harvard university Press , Cambridge, Massachusetts, LondonSandstrom C.I.(1966).The psychology of childhood and adolescence. Methuen and Co Ltd, London Erikson E. H. (1965) Eight ages of man(p.239-261),The theory of infantile sexuality(p.43-91) In Childhood and societyPiaget J.(1929) Problems and Methods(p.1-33),The notion of thought(p.33-61),The concept of Life(p.194-206),The origin of the sun and moon(p.256-270)In Childs conceptions of the world. Routledge and Kegan Paul Ltd, London Jerome S. B. , Goodnow J. J. and Austin G.A. (1967) Overview ( p.231-247)In A theater of operations of thinking . John Wiley and Sons Ltd, USA

The Manifestation Of Sin :: essays research papers

The Scarlet Letter is a book of much symbolism. One of the most complex and misinterpret symbols in the book is pearl, the daughter of Hester Prynne. Throughout the story Pearl develops into a prominent symbol of the "A". In this essay the example of symbolism Pearl comes to represent will be explained.In the Scarlet Letter, Hester, for her sins, received a scarlet letter, "A" which she had to wear upon her chest for the rest of her life in Boston. This was the Puritan air of punishing her for her then criminal action of adultery. She wondered the streets to be given sour looks from all. This eventually caused so much mental and physical anguish that she eventually questioned why she should live if it werent for her Pearl. Pearl was a bundle of life sent from god to remind her of her wrong doing each and every moment and as a walk of life sermon to preach against sin for others.Hesters wasted life the ultimate price that Hester paid for Pearl. With Pearl, Hesters life was almost never filled with joy, but instead a constant reminder of the harsh word adultery. Pearl would also make her own "A" to wear, and sometimes she played games wither her mothers trying to hit it with rocks. When Hester would go into the town with Pearl, the other children would make fun of her and Pearl and would yell and throw dirt at them. So in this case, Pearl symbolized the decimation of Hesters life and mental state. Although Hester had so much trouble with Pearl, she still felt that Pearl was her ultimate treasure. Pearl was really the only thing that Hester had in life. Surely if Pearl wasnt in Hesters life, Hester would withstand taken her own life. Once and a while, Pearl would bring joy to Hesters life, and that helped her to bare the guilt, lonesomeness, and isolation that became the main theme of her life. Pearl could be compared to weather, sometimes good, sometimes bad, but always changing. It was Pearls pounding storms that gave Hester so much grief. Pearls exuberant personality caused Puritans to believe she was a child of witchcraft and a mischievous little elf. plainly basically she represented everything that was the exact opposite of Puritan belief. Pearls taunting and malice disposition sometimes even caused Hester to make outbursts like "Thou art non my child Thou art no Pearl of mine" Some would believe the "A" stood for anti-puritan for her wild soul could never be confined by the rules of the conservative Puritan Society.

Tuesday, May 28, 2019

Ways in Which the Use of Teams Helps Cadbury Achieve its Strategic Aims and Objectives :: Cadbury Work Ethics Employment Essays

Ways in Which the Use of Teams Helps Cadbury Achieve its Strategic Aims and Objectives1) Explain the meaning of the terms and groups.Teams=====A aggroup is a group of people with a common purpose who havecomplimentary skills.Working as a team has many advantages such as* Distributing the calculateload* Reinforcing individual capabilities* Creating partipation and involvement* Improve productivity and pride in what they do* Respond more quickly to change* Reduce middle management aim* Draw on expertise of members.There are two types of teamsFormal a formal team is created for a specific purpose e.g.The employees at Cadbury military personnel work as a formal team because they work unitedly to meet their aim of creating brands that people loveInformal an informal team develops in a less structured way e.g. agroup of students at Josiah mason college may start a discussion onthe way the nurtureers teach and are not happy with it they might gettogether and do something about it.Gro ups and teams are similar, however, teams require coordinatedeffort while individuals may work independently in groups.GroupsA group is when two or more people work together on a certain taskE.g. a group of students work together to form a presentation.But a group doesnt have to work together or achieve something a groupcan also mean something else for e.g.There can be two different places in a caf one for smokers and onefor non-smokers1 let on the ways in which the use of teams may help the ecesis achieve its strategic aims and objectives.Working as a team advantages of a teamwork and cooperation and toidentify and interpret the stages of team development. For a team toachieve its goals, its members must do more than just carry their ownweight. They must involve, support, and share information with thereteam mates. And they must commit to the success of the entire team,not simply their own success. Working as a team clearly teachesemployees the personal, interpersonal, and organi zational advantagesof working together whether in teams or work groups.Advantages of working as a team* Distributing the workload* Reinforcing individual capabilities* Creating participation and involvement* Improves motivation* Share knowledge and collar* Provides opportunity for managers and supervisors* It also encourages innovationI will use Cadbury as an example to describe the ways in which theuse of teams may help the organisation achieve its strategic aims andobjectives.Cadbury Schweppes aim is Work together to create brands that people loveObjectives. Promote ethical business practices Respect the environment and communities in which we melt down

Ways in Which the Use of Teams Helps Cadbury Achieve its Strategic Aims and Objectives :: Cadbury Work Ethics Employment Essays

Ways in Which the Use of Teams Helps Cadbury Achieve its Strategic Aims and Objectives1) Explain the meaning of the terms and groups.Teams=====A squad is a group of people with a common purpose who havecomplimentary skills.Working as a team has many advantages such as* Distributing the mildewload* Reinforcing individual capabilities* Creating partipation and involvement* ameliorate productivity and pride in what they do* Respond more quickly to change* Reduce middle management level* Draw on expertise of members.There are two types of teamsFormal a formal team is created for a specific purpose e.g.The employees at Cadbury world work as a formal team beca necessitate they work together to meet their aim of creating brands that people loveInformal an informal team develops in a less integrated way e.g. agroup of students at Josiah mason college may start a discussion onthe way the teachers teach and are not gifted with it they might gettogether and do something about it.Groups and teams are similar, however, teams require coordinatedeffort while individuals may work independently in groups.GroupsA group is when two or more people work together on a certain taskE.g. a group of students work together to form a presentation.But a group doesnt have to work together or achieve something a groupcan alike mean something else for e.g.There can be two different places in a caf one for smokers and onefor non-smokers1 Describe the ways in which the use of teams may help theorganisation achieve its strategic aims and objectives.Working as a team advantages of a teamwork and cooperation and toidentify and understand the stages of team development. For a team toachieve its goals, its members must do more than just carry their ownweight. They must involve, support, and share information with thereteam mates. And they must commit to the winner of the entire team,not simply their own success. Working as a team clearly teachesemployees the personal, interpersonal, and org anizational advantagesof working together whether in teams or work groups.Advantages of working as a team* Distributing the workload* Reinforcing individual capabilities* Creating participation and involvement* Improves motivation* Share knowledge and understanding* Provides opportunity for managers and supervisors* It also encourages aimI will use Cadbury as an example to describe the ways in which theuse of teams may help the organisation achieve its strategic aims andobjectives.Cadbury Schweppes aim is Work together to create brands that people loveObjectives. Promote ethical business practices Respect the environment and communities in which we operate

Monday, May 27, 2019

Oedipus Rex Character Analysis Essay

Oedipus, in Sophocles play Oedipus Rex, is by definition, a tragic hero. King Laios of Thebes was given a prophecy from the oracle that he would be hit by his sons hand, and that his son would marry his wife, Queen Iocaste. When Oedipus was born, King Laios had him taken to Mt. Cithaeron to die, however, the servant who was instructed to take him to the mountain felt pity for the flub and turned him over to a shepherd from Corinth. Once in Corinth, he was raised by King Polybus and Queen Merope, and the prophecy slowly became a reality. Oedipus grew up, believe that he was indeed the son of Polybus and Merope, when a drunken man informed him that he was not his fathers son.In search of the truth, he went to the close in at Delphi, where he was told of the same prophecy his birth parents already knew, and fled to Thebes, believing the prophecy pertained to King Polybus and Queen Merope. In going to Thebes, he finds that King Laios was murdered in the same area that he had recently murdered a man in. He tells Iocasta of this event, exclaiming that he had killed him. He killed them whole. (Scene II, ll. 288-289) His end gets the best of him, and he orders as the new king of Thebes that the people find out who murdered Laios, and that they report it to him immediately.When a messenger brings the shepherd to the palace, he is told that he was Laios son. Oedipus realizes that he has killed his own father, saying, Ah beau ideal It was true All the prophecies (Scene IV, ll. 68-70) Iocaste is horrified by this, and flees to her room, where she is later found hanging, her body swaying from the cruel cord she had noosed about her neck. (Exodus, II. 38-39) Oedipus finds her lifeless body, and breaks down, completely hysterical, striking his eye not once, entirely many times. (Exodus, l. 52)His entire lifespan is completely full of tragedy. His nobility, his curiosity, his bad choices, the realization of a foretold prophecy coming to life, the death of Iocaste, an d the blinding by his own hand, all contribute to the theory of him being a tragic hero. He was born the son of a king, and lived his life king of both Corinth and Thebes responsible for the people of his land. His curiosity is his biggest flaw, because he cant leave well enough alone, and goes to great lengths to find out the truth.His choice to kill the man on the road instead of just letting the confrontation go decided his fate. Realizing that hes murdered Laios even though hed triedso voteless to prevent the prophecy from becoming a reality was unbearable. Finding Iocasta dead in her room by her own hand was his suffering. Finally, gouging out his own eyes in a hysterical attempt to punish himself was a punishment far beyond the crimes he had committed. These factors alone do not define a tragic hero, but when brought together the way they do in Sophocles play, they make Oedipus a tragic hero.

Sunday, May 26, 2019

Physical and Chemical Change Lab Essay

Test the effect of a magnet on each substance by passing the magnet under the paper. Test the solubility of each substance by mixing small amounts in a separate try on provide with 3mL of distilled pissing in it, then flick each tube to mix the contents. Return strip of milligram in test tube to its paper. Follow teachers readings for paper disposal of other materials. - per centum B Record all observations of Part B in Data Table 2 6. aggregate iron filings and sulfur on clean paper. Examine mixture with magnifying class. Test effect of magnet.Give this mixture to teacher for further use in Part C. 7. Mix sodium chloride and sand on clean paper. Examine mixture with magnifying glass and test effect of magnet. 8. Transfer salt-sand mixture into 100mL beaker, then add 30mL of water and stir. Record observations, and then prepare for filtration setup. Filter the mixture and criminal record observations. Pour 10mL of reach into evaporating dish, then prepare burner to heat evapo rating dish. Heat dish till filtrate is completely evaporated. Examine both dry residue in dish and wet residue on filter paper.Caution Do not gestate directly at burning magnesium. Using tongs pick up the magnesium and hold it over the burner till it ignites. After ignition quickly consecrate burning magnesium over watch glass to catch falling combustion product. Compare original and burnt magnesium products appearance. 10. Put the normal magnesium and combustion product into separate test tubes. Add 10 drops of 6M hydrochloric acid to each test tube. Feel the bottom of each test tube and record your answer. 11. Put half of the sucrose sample into a test tube. Caution Be sure tube is cool before handling it.After test tube is cool, use a spatula to scrape residue and clean test tube. Examine residue and test its solubility in water. Transfer sodium henry carbonate sample to test tube. Add 5 drops of 6M hydrochloric acid. Touch tube at bottom with hand and record observation. Fol low teachers instruction for proper disposal of materials. -Part C Record all observations for Part C in Data Table Samples of the iron-sulfur mixture from Part B will be put into a clean test tube. The mass of the test tube and its contents will be determined and recorded.

Saturday, May 25, 2019

American Government Assignment

The United States, once chauvinist in its beliefs may contrive the dawn of a new era on 2008 both female presidential candidates battling it out for the position of Commander in Chief. Condoleezza Rice and Hillary Clinton are considered two likely candidates for the 2008 Presidential Election.The nation calls for total equality between men and women, however this equal treatment has never crossed over into much(prenominal) a position of power.Besides the biological differences between men and women, it is said that the style of lead displays some differences as well. According to Maryann Kimoto, reporter for the USCD Guardian, One study of the religious leadership style of female pastors noted that women were more likely to base decisions on the aggregated advice of a group, while men tended to see themselves or their higher-ups as the positive voice.(Kimoto, 2005, p. 1) Based upon this data, it would seem that a female president would be more likely to take into account the o pinions of others, rather than making decisions based upon selfish judgment.In a poll commissioned by Hearst Newspaper, the overall results state that the United States is ready for a female to assume the office of President 64% of the people polled support this belief. (Fulcher, 2006, n.a.) According to this poll 53% of people polled in 2005 believed that Senator Hillary Clinton should run for President in 2008 and when asked again in 2006 the percentage supporting Clinton held strong, only dropping 2%.The poll also stated that there is a growing support for Condoleezza Rice therefore, proving that yet another female candidate could become a contender. (Fulcher, 2006, n.a.) over all, the poll suggested that 64% of those polled believed that the United States is ready for a female Commander in Chief.Personally, I feel that the United States is ready for drastic change and when pickings into account the results of the recent elections the voting public proved such, as the Democrats regained control of the House.Polls are suggesting that the chauvinistic attitude once rampant in the United Stats has softened, nigh 64% of those polled, as stated above. Though I believe the country is ready for the female leader the candidates will face the remaining 36% against such a change.Our society is changing drastically. For example, a society once dead against allowing gays to legally wed, is softening in the more liberal states. The public opinion has changed and the country is ready for drastic change therefore, I believe that the United States can handle a female President.

Friday, May 24, 2019

YakkaTech Ltd

Besides this, voluntary employee increased making Yachted having to hire new technical staff. Having all these employees caused the new employees to lower their productivity. Employees started to feel they were fundamentally doing the same thing every single day. Others didnt care about consequences and some of them even started having issues from people in other departments. So basically the whole outline was crashed. another(prenominal) symptom was that they started giving the employees a higher salary and profit sharing plans, with the hope that this ill address this issue, but it didnt.Employee recommendations to their friends so they would join the company, became minimum. This showed the pretermit of interest that employees had over the company. To address all these symptoms that I explained they would have to take actions and make them quick. Yachted Ltd. Had to first address the rising complaints that the customers had towards the company. To solve this, they would have to apply much than one solution. Between the most important one of all, they would first have to start working on the old system that is applied in the company. As it was shown, bringing new employees might be the cause that is stopped working.Thats why they should first change the system to make the departments have a better discourse between each other and avoid the conflict (Having a lack of communication in a business is not convenient at all). Another bother that was pointed out, was the lack of interest and how employees didnt feel worried at all about the consequences. Within the new system that will be integrated they should be able to add something up that if youre not giving the right customer service or youre being less productive oh get fire or have a really serious consequence.With this solution we should add a feedback system that will be offered by any customers who gives a call. This feedback system would be added in a document that would have a different section pe r employee. By doing this, Yachted Ltd. Will be able to see who are the employees that put much effort into the company and at the same time see the ones that arent doing so well. But the feedback system is something that should not be applied only to the customers. Employees should get surveys at least once every three months. When employees feel their opinion matter they will be more than happy to work for the company.They will be able to express any concerns or problems they are having in the company. Even though it didnt work to raise the salary and give a profit-sharing plan they should still thump to it, but the ones that end up in the top three of the system each month would receive a big bonus. By doing this you will be able to make employees to compete and making a better performance. If you give the same prizes and same salary to all the employees, it will lack of a hawkish environment making the customer service worst and make the productivity per employee lower.To kee p up with this productivity, employees should take a training every four months to be able to overcome their challenges within the company. This will allow employees to be able to perform quickly, learn new skills and at the same time maintain them. At the moment all these issued are addressed, employees will start having a different perspective of the job. By having happy employees we will be able to fix the problem of having low employee referrals.

Thursday, May 23, 2019

The Bear Minimum

Per your request, our group conducted research to teach whether costs or potential costs of the provisions of voluminous reside tycoons carry of heavyweight Cos combustion turbine should be include in its minimal acquire payments. We have provided a summary of the facts, our close, the basis for our conclusion, and an analysis of possible alternatives to our conclusion as requested. Summary of the Facts Big Bear Power (the Comp whatever), a public utility company, is leasing a combustion turbine from Goliath Co. for a 10-year, non-cancelable term.The convey transcription was sign-language(a) on December 15, 2004, and the companys right to go for the turbine starts on January 1, 2005. Big Bear Power has been financially strong for a number of years, has irrefutable cash flow, and is in accordance with all of its debt plights. The strike agreement contains three provisions, each of which has associated costs that may potentially need to be include in the calculation of nominal engross payments. The issue at touch is determining whether the costs in these provisions should, in fact, be include in minimum lease paymentsConclusion Provision 1 Big Bear Power should non include the $500,000 negotiation fee in its minimum lease payments because, by definition, it is not an obligatory payment to be made toward the asset. On the other hand, the Company should include the $1 one cardinal million good fee in minimum lease payments since it is considered an initial direct cost made in connection with the leased property. Provision 2 The lease agreement includes a provision requiring a penalty payment if Big Bears money box decl bes it in negligence on a lower floor its primary credit arrangement.This potential cost should be include in calculating minimum lease payments since a need of predetermined criteria exists to determine oversight. Provision 3 The lease agreement stipulates Big Bears annual lease amount to be increased by the percentage increase in the Consumer Price Index (CPI). Because the lease payments depend on the baron, it must be included in the calculation of the minimum lease payment at the inception of the lease agreement. Basis for Conclusion Provision 1In the Financial story Standards Boards (FASB) Accounting Standards computer code (ASC) 840-10-25-5, minimum lease payments are the payments that the lessee is obligated to commence or can be essential to make in connection with the leased property, excluding contingent upon(p) rentals, any guarantees of the lessors debt, and executory costs. Although negotiating fees incurred by Big Bear Power are not executory costs, the fees toward its external legal counsel are considered non-obligatory in nature and should be expensed. In contrast, legal fees paid by Big Bear Power on behalf of Goliath Co. an be categorized as initial direct costs nether Statement of Financial Accounting Standards (SFAS) 91. Being defined as such, they can be included in the general description of payments they are obligated to make in connection with the lease agreement. Provision 2 Big Bear Power is publication to default if there is a material adverse deepen in its financial condition. FASB ASC 840-10-25-14 provides guidance for default covenants relating to nonperformance and provides four conditions as follows a. The default covenant provision is customary in leasing arrangements. b.The event of the event of default is objectively determinable. c. Predefined criteria, related solely to the lessee and its operations, has been established for the determination of the event of default. d. It is reasonable to assume, based on the facts and circumstances that exist at lease inception, that the event of default will not occur. In applying this condition, it is expected that entities would consider novel trends in the lessees operations. The Codification states that if the lease agreement fails to meet all of these conditions, Big Bear Power must incl ude the penalty in its minimum lease payments.As already give tongue to in the information provided, condition (a) is met. Upon further analysis, condition (b) and (d) are also metBig Bears bank is an objective third-party that will determine an occurrence of default, and Big Bear Power is financially strong with hostile likelihood of default. While the facts imply that material adverse change is a predefined beat to determine default, it is our contention that the lack of definition in the documents is sufficient tell apart to not fulfill the third condition.Furthermore, the absence of a definition implies a lack of objectivity within the criteria the phrase material adverse change provides no verifiable benchmark to which Big Bear Power can be examined through its operations, as mandated by the condition. Consequently, Big Bear Power should add the maximal amount of the penalty to the minimum lease payments. Provision 3 According to FASB ASC 840-10-25-4, the portion of lease payments that depends on an index, such as the Consumer Price Index(CPI), should be included in calculating minimum lease payments at lease inception.Big Bears lease payments are contingent on increases in the CPI, thus it must follow this rule. The lease agreement states that Big Bear will pay $1 million per year, and the lease amount will change at each year-end by the increase in the index rate. Only the most recent CPI increase at inception will be included in minimum lease payments. Future increases in the index will not be included as they are considered a contingent rental. Analysis of Alternatives Provision 1 Alternative A debate of Provision 1 suggests that Big Bear Power should not include the $1 million in legal fees toward minimum lease payments.Initial direct costs may be considered transactions separate from the lease itself with benefits being realized at the time of exchange (International Accounting Standards Board IASB, 2009). Their recognition as assets would be erroneous downstairs this premise, and instead would require an immediate expense to the income statement. Still, it remains our police squads recommendation that the $1 million legal fees be treated as described, in accordance with the FASBs logic behind fees closely-tied to a lease agreement. Provision 2 AlternativeIt can be contended that the required penalty payment under a declaration of default should not be included in the minimum lease payments. As stated, FASB ASC 840-10-25-14 provides four conditions, which, if all fulfilled, would not include the penalty in minimum lease payments. Based on those facts provided, and regardless of the definition behind material adverse change, it is arguable that a sufficient criterion exists to determine default. Furthermore, the criterion is established by a third-party with no relation to Goliath Company.This would fulfill condition (c). Provision 3 Alternative Alternative preaching of this provision would adjust minimum lease paymen ts annually by and by 2005 for the annual increase in the Consumer Price Index. For example, if the lease payment in 2005 is $1 million and the most recent CPI increases by 4%, the lease payment would increase to $1,040,000 in 2006, and $1,081,600 in 2007. The reasoning for this approach is to more accurately m the lease agreement for financial reporting.However, this method is not in agreement with FASB ASC 840-10-25-4, which states a lease dependent on an index should only include the index existing at lease inception when calculating minimum lease payments. References Financial Accounting Standards Board. (n. d. ). Accounting standards codification. Norwalk, CT Financial Accounting Standards Board. Retrieved February 8, 2010. International Accounting Standards Board. (2009). IASB staff paper leases initial direct costs. London, United farming International Accounting Standards Board. Retrieved February 8, 2010.The Bear MinimumPer your request, our group conducted research to determine whether costs or potential costs of the provisions of Big Bear Powers lease of Goliath Cos combustion turbine should be included in its minimum lease payments. We have provided a summary of the facts, our conclusion, the basis for our conclusion, and an analysis of possible alternatives to our conclusion as requested. Summary of the Facts Big Bear Power (the Company), a public utility company, is leasing a combustion turbine from Goliath Co. for a 10-year, non-cancelable term.The lease agreement was signed on December 15, 2004, and the companys right to use the turbine starts on January 1, 2005. Big Bear Power has been financially strong for a number of years, has positive cash flow, and is in accordance with all of its debt covenants. The lease agreement contains three provisions, each of which has associated costs that may potentially need to be included in the calculation of minimum lease payments. The issue at hand is determining whether the costs in these provisions s hould, in fact, be included in minimum lease paymentsConclusion Provision 1 Big Bear Power should not include the $500,000 negotiation fee in its minimum lease payments because, by definition, it is not an obligatory payment to be made toward the asset. On the other hand, the Company should include the $1 million legal fee in minimum lease payments since it is considered an initial direct cost made in connection with the leased property. Provision 2 The lease agreement includes a provision requiring a penalty payment if Big Bears bank declares it in default under its primary credit arrangement.This potential cost should be included in calculating minimum lease payments since a lack of predetermined criteria exists to determine default. Provision 3 The lease agreement stipulates Big Bears annual lease amount to be increased by the percentage increase in the Consumer Price Index (CPI). Because the lease payments depend on the index, it must be included in the calculation of the minimu m lease payment at the inception of the lease agreement. Basis for Conclusion Provision 1In the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC) 840-10-25-5, minimum lease payments are the payments that the lessee is obligated to make or can be required to make in connection with the leased property, excluding contingent rentals, any guarantees of the lessors debt, and executory costs. Although negotiating fees incurred by Big Bear Power are not executory costs, the fees toward its external legal counsel are considered non-obligatory in nature and should be expensed. In contrast, legal fees paid by Big Bear Power on behalf of Goliath Co. an be categorized as initial direct costs under Statement of Financial Accounting Standards (SFAS) 91. Being defined as such, they can be included in the general description of payments they are obligated to make in connection with the lease agreement. Provision 2 Big Bear Power is subject to default if there is a material adverse change in its financial condition. FASB ASC 840-10-25-14 provides guidance for default covenants relating to nonperformance and provides four conditions as follows a. The default covenant provision is customary in leasing arrangements. b.The occurrence of the event of default is objectively determinable. c. Predefined criteria, related solely to the lessee and its operations, has been established for the determination of the event of default. d. It is reasonable to assume, based on the facts and circumstances that exist at lease inception, that the event of default will not occur. In applying this condition, it is expected that entities would consider recent trends in the lessees operations. The Codification states that if the lease agreement fails to meet all of these conditions, Big Bear Power must include the penalty in its minimum lease payments.As already stated in the information provided, condition (a) is met. Upon further analysis, condition (b) and (d) are also metBig Bears bank is an objective third-party that will determine an occurrence of default, and Big Bear Power is financially strong with remote likelihood of default. While the facts imply that material adverse change is a predefined criterion to determine default, it is our contention that the lack of definition in the documents is sufficient evidence to not fulfill the third condition.Furthermore, the absence of a definition implies a lack of objectivity within the criteria the phrase material adverse change provides no verifiable benchmark to which Big Bear Power can be examined through its operations, as mandated by the condition. Consequently, Big Bear Power should add the maximum amount of the penalty to the minimum lease payments. Provision 3 According to FASB ASC 840-10-25-4, the portion of lease payments that depends on an index, such as the Consumer Price Index(CPI), should be included in calculating minimum lease payments at lease inception.Big Bears lease payments are contingent on increases in the CPI, therefore it must follow this rule. The lease agreement states that Big Bear will pay $1 million per year, and the lease amount will change at each year-end by the increase in the index rate. Only the most recent CPI increase at inception will be included in minimum lease payments. Future increases in the index will not be included as they are considered a contingent rental. Analysis of Alternatives Provision 1 Alternative A debate of Provision 1 suggests that Big Bear Power should not include the $1 million in legal fees toward minimum lease payments.Initial direct costs may be considered transactions separate from the lease itself with benefits being realized at the time of exchange (International Accounting Standards Board IASB, 2009). Their recognition as assets would be erroneous under this premise, and instead would require an immediate expense to the income statement. Still, it remains our teams recommendation that the $1 million legal fees be treated as described, in accordance with the FASBs logic behind fees closely-tied to a lease agreement. Provision 2 AlternativeIt can be contended that the required penalty payment under a declaration of default should not be included in the minimum lease payments. As stated, FASB ASC 840-10-25-14 provides four conditions, which, if all fulfilled, would not include the penalty in minimum lease payments. Based on those facts provided, and regardless of the definition behind material adverse change, it is arguable that a sufficient criterion exists to determine default. Furthermore, the criterion is established by a third-party with no relation to Goliath Company.This would fulfill condition (c). Provision 3 Alternative Alternative treatment of this provision would adjust minimum lease payments annually after 2005 for the annual increase in the Consumer Price Index. For example, if the lease payment in 2005 is $1 million and the most recent CPI increases by 4%, the lease paym ent would increase to $1,040,000 in 2006, and $1,081,600 in 2007. The reasoning for this approach is to more accurately measure the lease agreement for financial reporting.However, this method is not in agreement with FASB ASC 840-10-25-4, which states a lease dependent on an index should only include the index existing at lease inception when calculating minimum lease payments. References Financial Accounting Standards Board. (n. d. ). Accounting standards codification. Norwalk, CT Financial Accounting Standards Board. Retrieved February 8, 2010. International Accounting Standards Board. (2009). IASB staff paper leases initial direct costs. London, United Kingdom International Accounting Standards Board. Retrieved February 8, 2010.

Wednesday, May 22, 2019

Communication and Different Reasons

SHC21 Introduction to communication in health, social c atomic number 18 or childrens and newfangled peoples settings. Outcome 1 1. Identify different reasons why people communicate. People communicate for lots of different reasons some of these ar these are to build and maintain relationships i. e family, parenting and community relationships. communion is used by people to conduct business and commerce, people also communicate to learn and educate. Communication is also used for pleasure for e. . story telling, film, music and theatre it is also necessary for emotional intimacy. 2. Explain how effective communication affects all aspects of own go away Effective communication helps us to exchange all information within the running(a) environment, it helps us express are feelings/emotions and how we feel when working in genuine situations. Using effective communication john help you get positive messages across when consumeed and can also help create a respectable atmosphith er. 3.Similar article Show How and When to Seek Advice About CommunicationExplain why it is important to observe an individuals reactions when communicating It is important to observe individuals reactions when communicating as it helps give you feedback on how they are reacting to the information being giving to them it can also help you get a clearer understanding of what communication skill they are comfortable using and what communication skills they understand. Outcome 2 1. Find out an individuals communication and voice communication needs, wishes, and preferences 2. Show how and when to seek advice about communicationWhile working at the nursery if I came across a situation with one of the children, e. g. they speak a different language, I would ask a higher atom of staff what communication skills I could use that would help the child understand or if there are any key words in his/hers language I could use when communicating with them. I would also approach the parents and ask if there are any words they would like me to learn to help exploit the child more comfortable when communicating with me. Outcome 3 1. Identify barriers to communicationThere are many different barriers that you can come across when communicating here are a few examples Language English may not be someones first language so you must support into consideration other ways of communicating with this individual. Noise various things can stop a message from getting heard e. g. background noise, distraction or too many people talking. Distracting gestures Fidgeting with pens, fingers or making inappropriate gestures can help create a barrier in communication as it can be distracting to the individual you are communicating with.Eye contact Lack of eye contact can make an individual feel as if your not kindle or not paying attention, it could make them feel awkward and not want to continue the conversation. 2. Identify sources of information and support or services to modify more e ffective communication Outcome 4 1. Explain the term confidentiality There are different types of confidentiality and different examples but the main definition of confidentiality is Confidentiality is a set of rules or a promise that limits access or places restrictions on certain types of information. . Describe situations where information normally considered to be confidential might need to be passed on If a child in the care of the nursery shows signs of any kind of abuse this could be sexually, physically or mentally, as carers of these children we ca-ca the right to pass this information on to higher members of staff or to possibly notify social services therefore we would need to pass on the childs personal information if it is requested in this type of situation. 3. Explain how and when to seek advice about confidentialityA care worker should get advice about confidentiality when a situation arises and they feel it may need to be broken as keeping such information to yours elf causes you concern as it could result in deterioration to the person you are supporting or to someone else. To get further information refer to your organisations policy on confidentiality and the disclosure of such information and if in any doubt ask your manager for further assistance. The only time you seek advice when a child has spoken to you in confidentiality is when that person is in riskiness for e. g. if the child is being sexually abused, physically abused etc.

Tuesday, May 21, 2019

“East of Eden” by John Steinbeck Essay

The prosecution will begin by establishing the character of the defendant, and further prove that the criminal acts committed by Ms. Catherine Ames were not random, unless rather a part of a cynical mindset that deliberately ca utilise harm. Catherine Ames was without a doubt, a stunning work of beauty with the power to make on the whole heads turn everywhere she went. She have lovely gold hair, big hazel eyes, pointy small chin along with a delicate nose, and high hardinessb iodines giving her a heart shaped face. She was an adorable child that became an irresistible woman with the power to make all man fall head over heels. With a fatigued smile and a soft spoken voice, this appears to be the perfect woman.However, let us not be fooled by her angelic appearance. Catherine Ames is a cruel, manipulative, mournfulistic world who knows how to get anything she wants through the lust from men. She was able to use her beauty to her advantage even as a young child. The very first inc ident was when Ms. Catherine Ames utilize her wittiness and manipulative skills to inflict moral and physical pain to two boys. The boys received immense punishments for actions that she herself encouraged, but declared herself a victim to preserve her reputation.Cathy used her sheer beauty and manipulation to seduce her Latin teacher James Grew. When she had James Grews heart in the palm of her hand, she denied him any affection or love, making him commit suicide. Cathy took an educated kind man and turned him into rubble just because she could.As Cathy grew she became more destructive and morally impotent. It became quite clear that Cathy had no respect for authority when she ran away from home and went to Boston. She was pushed to the edge after macrocosm caught trying to run away from home and was beat and punished. Driven by excitation she stole all her fathers money out of his safe. She cleaned the cellar and stuffed papers all around the edges of the foundation to block th e draft. She oiled the hinges, the lock of the kitchen approach and the hinges of the front door.She continued to prepare, on the night of the crime, she put on an old apron to protect her clothes and found a jelly jar and carried it to the passenger car house. She then found a chicken, cut its head off, and filled the jar halfway with the blood. She then buried the evidence of the chicken.She then took off the apron in the kitchen and put it on the stove. She poked the coals until the apron caught on fire. Again before leaving she hid the evidence of the jelly jar. She remorselessly locked her parents in their house and set it on fire. Her parents sad death did not make Cathy shed a tear as she was looking into a new exciting career prostitution.When she meets Mr. Edwards she is keen to provoke him to snuff it sexually attracted to her. After he puts her up in his own house, keeping her from his wife and providing for her, she begins to steal from him. She also locks him out of his own house and takes checker of his property. When he realizes something horrible about Cathy, he attempts to get her drunk one night. While drunk she stabs him with a broken wine glass. Driven by her intoxication, she stabs him in the cheek and sends him running away from his own house. Her impulsive and evil nature was evident through her actions that night.After a bad run in with the whoremaster Mr. Edwards, Cathy successfully manipulated fling Trask to fall in love with her. After go had provided Cathy with unconditional love and support during her weak time, she repaid him by sleeping with his brother Charles behind Adams back. After they moved to California to start off new Cathy and Adam had their twins she coldheartedly did not want to look at them claiming No. I dont want them After she recovered from giving give birth, she abandoned Adam and the twins.After abandoning her married man and children Cathy became a working girl in a whorehouse. Now under the alias Kate, Cathy manipulated Faye the owner of the whorehouse into signing a will giving everything to Cathie upon Fayes death. After, slowly and painfully killing Faye, Cathie assumed control of the whorehouse. When it was thought that Cathy could not go any lower, when her son Caleb discovered the truth about her and cherished to be a changed man, she told him he cant and he will become exactly like her as he grows up, infractful and damned.Its quite clear that Cathy is not a noble human being with good intentions. Her life has been filled with nothing else but hatred for others and schemes to get as much money as possible. Evidence presented here after luff thecriminal acts that Cathy has committed throughout her life, crimes that she admitted to performing without remorse.Cathy had committed crimes against law of the nation and crimes against religion as well. Even though she is no where near of being conscientiously moderate, she still followed the religion of Christianity for her ma rriage to Adam Trask. Cathy did commit some major felonies toward God such as committing adultery. First, adultery means having sexual relations amid an individual who is married and someone who is not the individuals spouse. In Christianity, adultery is considered a major sin which shows betrayal and lack of trust by that individual in the marriage. In the last two lines of Chapter 11, it states Suddenly Charles laughed. The Poor bastard, he said, and he threw back the blanket to receive her. Cathy did not care if she slept with Charles. break dance yet, she does not embrace her marriage by sleeping with Charles. She is an embodiment of pure evil driven by self-hatred, desperation, and a love of pain, and Cathy destroys lives without any sense of remorse. She wanted something to satisfy her cruel nature and did so behind Adams back.In the bible, Cathy is directly compared to Eve when Eve eats a forbidden takings and introducing sin into the world. Cathy did the same by committin g a forbidden act of trust and friendship. This proves to show the hypocrisy that exists in Cathy with no moral influence or structure.Cathy, without mentioning anything to her husband Adam, tried to abort her two children with a knitting needle while Adam was out obtaining information on his plot of land. If that isnt terrible enough, Cathy gives the argue that she has a family history of epilepsy and did not want to pass it on to her children which is a blatant lie. This attempt at abortion was a complete secret from Adam until she was found unconscious due to a great lose of blood. Cathy tried to implementation her unborn children while Adam was away and didnt even recognize him that she was pregnant in the first place. This was a disgusting act of attempted murder upon two completely helpless and vulnerable unborn children in which Cathy should be punished for.After Cathy attempted to murder her unborn children Cathy moved onto bigger and more horrific things. She attempted t o murder Adam, her husband. A week after the birth of newborn twins, Cathy decides that she is going to abandon them and leave Adam alone. Before leaving, Cathy pulled out a handgun and shot Adam. Luckily she had bad aim and only produce him in the shoulder but we all know that she was aiming to kill him. After Cathy shot Adam, she ran out of the house and out of Adams life forever. This is the second time Cathy attempts to murder someone in her life. First it was her unborn children, and now her husband. Cathy is nothing but a murderer and cares for nothing but to inflict pain upon others.Another sin in which Cathy tries to commit is suicide. Suicide is not illegal by law in the nation except for some states, but this act of killing oneself is considered a sin and a crime against god. One of the commandments states that specifically Thou shall not kill which can pertain to a persons life or their own life. In page 554, Cathy takes her own life by using a cyanide pill. This by far is much is strongly against the teachings of God and it goes against one of his commandments. God said there will be consequences for whoever commits suicide and that would be punishment in hell. Cathy may have her reasons to commit suicide, such as creaky pain, low self esteem, and a painful life. However, this is the life she chose to follow as being sick and maliciously evil towards others which caused the downfall for her life.

Monday, May 20, 2019

Underlying Meanings within Children Stories

Underlying Meanings within Children Stories People enjoy a considerably story. More importantly, children enjoy their fairytales. However, many of these stories have more morbid underlying meanings. Everyone should know, or at least be vaguely familiar with, the cute story of Winnie the Pooh and his friends in the deoxycytidine monophosphate Acre Woods. What people may non know, or may not have figured out, is that this particular storys dark messages atomic number 18 amiable disorders. Each character in Winnie the Pooh, according The Perfectionist, author of a bio medical checkup blog, has a contrary mental disorder.Are these disorders going to affect the way kids view others and themselves? The initial story line of Disneys 2011 Winnie the Pooh is gratis(p) enough. The movie starts off with the introduction of a young boy named Christopher redbreast who has, as the narrator says, a very active imagination. However, Christopher Robin may have more than just that. He display s the common characteristics of schizophrenia. schizophrenic disorder is a condition in which one has trouble defining the line with perception of reality.Common symptoms, according to the medical dictionary, argon delusions, hallucinations, and hearing voices based on the persons behavior. All of Christopher Robins friends atomic number 18 depictions of his stuffed animals coming to life. He talks and interacts with them and each character responds adventure appropriately. We are next introduced to Pooh. This is Christopher Robins best friend. Winnie the Pooh is a bear who is so obsessed with food, in particular honey, that he can be classified with an have disorder.His consistent desire for honey interrupts his daily activities by not allowing him to think of other affaires besides pickaxe his tummy. He thinks about it in his dreams, during the day, and even mend he is attempting to complete another task. He makes have his biggest priority. The first example of this in the movie is the very first glimpse we see into the Hundred Acre Woods. Pooh is lecture in his sleep about honey, suggesting that that is what he is dreaming about. He consequently is woken up and the first thing he sets out to do is get honey.This priority is evident throughout the entire movie while he is trying to get honey from his friends or get some honey wherever he possibly can, with little to no regard to how he obtains it will affect his friends. While Pooh is searching for honey, for he had run out, he hears the grumbling sigh of his friend, Eyore. Eyore can easily be classified as clinically depressed. Depression is displayed by always feeling gloomy or sad. The first time Pooh and Eyore come together, this ceaseless gloominess is apparent. Pooh greets him with a Good morning. Lovely day, isnt it? and Eyore promptly responds with Wish I could say yes in his typical bummed out manner. Eyore becomes more hopeless when he discovers his missing tail. This is the very importa nt thing that everyone is the Hundred Acre Woods must do, they must help Eyore find his tail, or a tail. It is at this point beak flies in. Owl is characterized as having Narcissistic Personality Disorder. Narcissistic Personality disorder is an obsession with oneself. on that point is an exaggeration in the importance of the self and the belief that they are exponentially unique and need everlasting approval and admiration of others.Owl enters the scene interrupting Pooh and Eyore with the need to bring the attention of his friends to him. He perches himself in a tree and announces that this is the tree where he was hatched and all about the marks his mother made on the tree. He begins to write his book. He titles chapter one The birth of a Genius. Pooh interrupts this important work by asking him to help find Eyores tail and feeds Owls Narcissism by saying he has such a talent for speaking and telling them what to do. Of course, Owl quickly recognizes his own importance in this and takes the race to finding Eyores tail.Pooh is nailing up signs announcing that there is a very important thing to do when Tigger pounces in at a red balloon that is floating around nearby. The Perfectionist diagnoses Tigger with having ADHD (Attention Deficit Hyperactivity Disorder). ADHD causal agent a person to have trouble paying attention and be constantly over-active. Tigger goes from fighting with the balloon, to playing, to beingness afraid of it, and to being worried something will happen to it if it is his sidekick, all within the span of about 1 minute. Also, from the moment he enters the scene to the very end, he does ot stop moving or talking. Pooh goes to Christopher Robins house in search of some honey to share but finds a note. He cannot rake the note so he takes the note to Owl to be deciphered. Owl is, of course, more than happy to be the one selected to decode the meaning of this note. However, he misinterprets the note. He thinks that back soon is a m onster called the Backsoon and that Christopher Robin has been captured by this creature. This sets off Piglets Panphobia. Panphobia is a disorder that makes a person overly fearful.They are afraid of basically everything but especially the unknown. The fact that this monster is lurking around gives Piglet the shakes. While background up the trap for the Backsoon to capture him and get Christopher Robin back, it becomes apparent that Rabbit also suffers a mental disorder Obsessive Compulsive Disorder (OCD). OCD is a disorder that causes obsessive thought about a ritual that must be performed or to adhere to rules with strict acuteness. If these things are not completed then it causes the person extreme anxiety.When setting everything up for the trap, Rabbit made sure everything was just so and that nobody interfered with what has been done. Christopher Robin came back, much to their surprise, and explained that he had gone out and that he would be back soon. After that was settled , Pooh went back to Owls house to see if he would have some honey but when he saw the bell rope was actually Eyores tail and Owl had taken it by err Pooh rushed the tail to Eyore and won a prize pot of honey for finding his tail. There is plainly a lesson here about chuckting your friends first when Pooh denies honey to return the tail to Eyore.However, when children are watching this and they see characters with symptoms of these disorders, does it make them more tolerable when they are around friends at school with these same issues? Winnie the Pooh is not the only childrens story with madness as a twist for example, the original Grim Brothers Fairytales and Alice in Wonderland. It could serve as an exposure for children to be more accepting differences among the people around them. As it is put in Alice in Wonderland, we are all mad here.

Sunday, May 19, 2019

Quantitative research Essay

Isaac and Michael described quantitative research as allowing the researcher to formulate research questions or hypotheses and accordingly to test each under controlled conditions. They decided its greatest merit is the convincing nature of hard entropy collected that can speak for itself (1974, 354-355).PROCEDURES To conduct this study, the following actions pull up stakes be taken regarding each of the objectives head start objective To identify and report the desired behaviors required for future Christian education leadership.1. The literature of the national will be reviewed in the following areas (a) Biblical context, (b) Church History, and (c) contemporary ministry. 2. The considerings of the literature will be describe in chapter 2. Second objective To validate the behaviors identified in the literature review. In shape for the inventory of behaviors to be comprehensive, Flanagan stated that it is necessary to obtain a sufficiently representative sample (1949, 343 ).a) The period of mutuality existing among the behaviors reported will be identified with respect to the different clusters. b) The number of behaviors will continue to be reduced by combining similar behaviors and writing new descriptions without regard for unique(predicate) categories. c) The final inventory of administrative behaviors will be produced by the researcher. 2. The findings of the inventory of behaviors will be reported in chapter 3. Third objective To make appropriate recommendations on the selection and training of future education administrators. 1.The study, including the findings of objectives 1 and 2 will be reviewed and summarized. 2. Appropriate oddments will be drawn. 3. Specific recommendation which come to the fore from the study will be made, including suggestions for utilization of the competency areas recommended by the study, and suggestions for further research. 4. The summary, conclusions, and recommendation including check disposition will be r eported in chapter 4.ORGANIZATION OF THE STUDY The study will be make into four chapters in accordance with the Action Research, as table 1 displays.TABLE 1 governing of the study based on action research Action Research Steps Chapters 1 2 3 4 Planning/Conceptualization X Fact Finding X X X Evaluation X Chapter 1 has stated the problem and purpose, explained the importance of the study, and stated the method. Chapter 2 will behold the literature to identify and report behaviors required to effectively analyze the characteristics of the perform leaders, perform members and surrounding neighborhood. Chapter 3 will report the validated behaviors for the role of the church.Chapter 4 will review and summarized the study, offer appropriate conclusion and discuss recommendations for change and future study. CHAPTER 2 CHARACTERISTICS We expect every church planter either dusky or white to be a good leader. Everyone else who knows about leader and his ministry, even including his grou p plenty expect it too. This is truly right no matter who a church planter is, may be any man or woman, may be a minister having both in church and outside of the church jobs. He may be a permanent pastor.Every church planter mustiness enquire about his personality by self-questioning in such a personal dash so that obtaining answers can help him to be sure about his decision and can help him to find out his authentic calling these answer can alike help planter to know his future as a leader of his group. Our own understanding taught us about good leaders and leadership which we learned by working with different leaders. These leaders are the ones that people have known, read or watched about them. A successful leader has four elements including organization second program third esprit de corps and forth leadership.The greatest of four is leadership. Although morale is condition of mind and character that shows the person is brave. It also includes expertness to do things wit h full trust on your self. The organizational element is based on morale pursual program of a church goes where the leadership goes. People have studied different kinds of leaders in secular history and in the Bible. The Lord Jesus Christ is their example as a authentic leader in Christian service. In the Bible God chose many people as leaders in His work for example Abraham, Noah, Nehemiah, Joseph, Paul and Daniel.Whenever the God leads anyone to think, about going into the Christian ministry he must look for a person who could demonstrate Him, what His person really used to be. A question also rises of what does God require of that person as His leader? And what it takes to be a good leader? The needed qualities of a Christian leader or a church planter should be as the Joseph had he even became a picture or copy of Jesus Christ. Josephs acts and character were good qualities for a church leader any church leader with these characteristics will definitely have success.It is vit al that counselors who work with African American congregations understand that titles and the values assigned to them can be very important in the Black church and within many African American families. Counselors who do not use the statuesque titles of ministers, church leaders, older church members, and members who have earned doctoral degrees run the risk of hampered rapport. (2005, 147) The God selected whatever of His people to be prophets, apostles, pastors, missionaries, and teachers, so that His people would be taught to serve and would become strong.This will carry on until we are united on accepting the Son of God by our faith. All the church has accomplished the need for leadership they spend a big part of their life with the life of the church. People oft think about the job of church leaders without attempting to connect their roles to the nature and purpose of the church. It means that church leaders become functionaries rather than ministers and become organiza tion maintainers rather than church mission leader. But true black church leader as a person is that who uses his gifts to facilitate others in ministry, and then making suggestions and observations for implications to church.

Saturday, May 18, 2019

Market Analysis

grocery Analysis cardcastle afternoon tea is specialist insobrietying increasingly being offered in cafes, coffees shops and veto. It originates from Asia and is made upof ardent or cold tea, milk,sugar and giant blacktapioca b eithers. Ice is then added and the assimilate jolted to create the undulate effect. cardhousetea is often referred to as pearl shake, tapioca ball drink boba ice tea and babble drinkamong other things. Owing to their influences, breathe teacafes ar often Asiatic-themed in decor and may alsosell Asian snacks and food.They are often situated in fashionable field of forces of cities,populated by urban professionals with richly disposable incomes and an interest inalternative eating and drinking venues. erupt tea is a tea beverage that originated in Taiwan in the 1980s. The term blitherrefers to the tapioca balls in the drink. These chewy tapioca balls, or pearls,areconsumed along with the beverage with a wide straw. extravasate tea is especi ally popularin many eastbound Asian and Southeast Asian regions a good deal(prenominal) as Taiwan, Brunei, China(including Hong Kong and Macau), Malaysia, the Philippines, Singapore, South Korea,Thailand, Indonesia, Vietnam andAustralia.Bubble tea is a mixture of iced or hot sweetened tea, milk, and often other flavorings. Thedistinctive characteristics of babble tea are the black gummy balls made of tapioca (or, much unremarkably in East Asia, yam starch), called pearls or boba or balls that sit at thebottom of the instill. The pearls are full- size of it than those found in tapioca pudding, with adiameter of at least 6 millimeters, but smaller ones are occasionally employd. They are mostly unadorned brown with a darker brown center, although pearls of other colors orjelly cubes have also lately become available.The original spill the beans tea consisted of a hot Taiwanese black tea, tapioca pearls, condensedmilk, and honey. As this drink became more popular, variations were created. Initiallyiced versions with a hint of peach or plum flavoring began to appear, and then more fruitflavors were added until, in somevariations, the tea was removed completely in favor ofrealfruits. Today you can find shops entirely devotedto blather tea, similar to bubble teacafes of the early 1990s. They usually contain colored pearls that are chosento matchwhatever fruit juice is used, in addition tobrightly colored oversize straws for sucking upthe pearls.Bubble tea is generally split into two types fruit-flavored teas, and milk teas. Milk teasmay use dairy or non-dairy creamers. The mixtures that make upbubble tea vary. Several examples of flavors are strawberry,passion fruit, mango, chocolate, and coconut, and may be added in the form of powder,fruit juice, pulp, or syrup to hot black or green tea, which is shaken in a cocktail shaker orassorted in a blenderwith ice until chilled. The mixture is usually combined with milkandcooked tapioca pearls.Bubble tea bar s often serve bubble tea using a machine to seal the top of the cup withplastic cellophane. This fall by the waysides the tea to be shaken in the serving cup. The cellophane isthen pierced with a straw. Othercafes use plastic dome-shaped lids. Even fruit slushiesand smoothies can have boba added to the drinks. These tapioca pearls are made mostly of tapioca starch, which comes from the tapioca, orbitter-cassava plant. In other parts of the world, thebitter-cassava plant may be calledmanioca or yuca. Cassava is native to South America, and was introduced to Asia in the1800s.The balls are preparedby boiling for 25 minutes, until they are cooked thoroughlybut have not lost pliancy, and then cooled for 25 minutes. After cooking they last about 7hours. The pearls havelittle taste, and are usually soaked in sugar or honey solutions. There are two shops that take aim to be the first creator of Bubble tea succession. One is Liu Han Chiewho worked in Chun Shui Tang teahouse Taichung City, Taiwan in the early 1980s, andexperimented with cold milk tea byadding fruit, syrup, candied yams, and tapiocaballs. Although the drink was not popular at first, a Japanese television show catchdinterestamong businessmen.The drink became well-known in most parts of East and SoutheastAsia during the 1990s. An alternative origin is the Hanlin teatimehousein Tainan City, Taiwan, owned by TuTsongHe Hanlin Bubble tea is made by adding traditional white fenyuan which have anappearance of pearls, supposedly resulting in theso-called pearl tea. Shortly after,Hanlin changed the white fenyuan to the black, as it is today. In the late 1990s, bubble tea began to gain popularity in the major North American citieswith large Asian populations, especially those on theWest Coast and East Coast and inTexas.The trend in the coupled States started by Lollicup in the city of SanGabriel,California and quickly spread end-to-end Southern California. The beverage has receivedmuch attention from mainstrea m American media, includingcovers on National PublicRadio show Morning Edition andthe Los Angeles Times. Bubble teahas spreadinternationally through Chinatowns and other overseas Asian communities. In the U. S. , major chains such as Boba Bee in Chicago are expanding into suburban vault of heavens, specially those with large Asian populations. Bubble teacan also be found inmajor European cities such as Londonand Paris.Bubble tea is also gainingin popularityin Canada, particular propositionly in and aroundthe cities of Vancouver, British capital of South Carolina Toronto,Ontario and Montreal, Quebec where there are large Asian-Canadian communities. It isalso gaining popularity in Australia, especially in Sydney, Brisbane andMelbournewhere there are also uplifted concentrations of Asian immigrants and descendants. ceiling Bubble teatime coffee shops focus is on meeting the demand of a continual local residentclient coarse, as well as a square level of tourist traffic from clos e highwaysMarket Segmentation Customers are likely to be * Young professionals may consider bubble tea anovelty and luxury alternative tothe commuter, lunchtime or after-work coffee. * Although it contains sugar, bubble teais a much relegate alternative tocarbonated fizzy drinks and may therefore bring up to health conscious consumers. * It is popular for people to match meetings such as craft circles and book groups inlocal cafes and coffee shops and a bubble tea cafe could appeal as an unusualalternative. Due to its fairly new status, bubble tea has a authorized novelty measure that mightappeal to people lookingto try distinguishable tastes and flavors. * Office workers looking for a quick snack and drink or a relaxing meeting place. Travelers bequeath be coaxed to bubble teacafes situated at transport locations suchas railway stations or airports these can provide a useful way of relaxing beforeor during journeys. Increasingly bubble tea cafes or outlets are being locat ed attransport terminals servicing clients throughout journeys, change surface short distance commutes.Capital Bubble afternoon tea coffeehousewill focus on two different commercialise segments Commuters and imprisoned Consumers. Commuters are defined as any oneor more individuals in a motorized vehicletravelingfrom point A to point B. Capital Bubble afternoon tea Cafe sterling(prenominal) concentrationwill be oncommuters heading to or from work, or those out on their lunch break. Captive Consumers would include those who are tethered to a campus environment, or ina restricted entry environment that does not al beginning free movement to and from.Examples would include high school and college campuses, wherethere is limited timebetween classes, and bodied campuseswhere the same time constraints are involved,but regarding meetings and project dead nisuss, and special events such ascarnivals, fairsor festivalswhere there is an approach price to enter thegate, but exiting would meananother admission fee, or where re sweetenedments are anintegral part of the festivities. Capital Bubble Tea Cafe focuses on the middle and upper-income markets. These marketsegments consume the majority of bubble tea. Local ResidentsCapital Bubble Tea Cafewants to establish a large regular customer base. This willestablish a healthy, consistent revenue base toensure stability of the business. Tourists Tourist traffic comprises approximately 35% of the revenues. High visibility and combative products and table wampum are critical tocapture this segment of the market. Target Market Segment Strategy The dominant rump market for Capital Bubble Tea Cafe is a regularstream of localresidents. Personal and expedient customer service ata emulous price is key tomaintaining the local market share of this target market.Market Needs Because Capital City has a warmclimate for eight months out of the year, bubbleteaproducts are very much in demand. During the remaining four months of t he year,warmdrinks are in significantly higher(prenominal) demand, along with a slower but consistent demand forbakery products. Much of thedays activity occurs at lunchtime, with a relatively steadyflow for the remainder of the day. Service Business Analysis The retail bubble tea fabrication in theU. S. has recently experienced rapid growth. Theclimate in Capital City stimulates consumption of cold beverages throughout the year.Bubble tea drinkers in the U. S. are finicky about the quality of beveragesoffered at thenumerous cafes across the region. Despite low competition in the immediate area, Capital Bubble Tea Cafe will positionitself as a place where customers canenjoy a cup of delicious bubbletea with a freshpastry in a relaxing environment. Competition and Buying Patterns Competition in the local area is somewhatsparse and does not provide nearly thelevel ofproduct quality and customer service as Capital Bubble Tea Cafe. Local customers arelooking for a high quality product in a relaxing atmosphere.They desire aunique, classyexperience. In addition to gross sales through company operated retail stores, leading competitors selldrinks through other channels of distribution (specialty operations). Larger chains varytheir product mix depending upon the size of each store and its location. Larger stores carry a broad selection of drinks invarious sizes and types of packaging, aswell as accessories such as storage containers, travel tumblers andmugs. Smaller storesand kiosks typically sell a limited line of drinks and,maybe, a few accessories such astravel tumblers and logo mugs.Technologically savvy competitors make fresh bubble tea and bubble tea-related productsconveniently available via mail order andonline. Additionally, a few larger competitorshave made mail order catalogs fling bubble tea, certain food items, and select bubbletea-making equipment and accessories, available. Websites offering online stores that allow customers to browse for and purcha sebubbletea, gifts, and other items via the meshing have become more commonplace as well Strategy and Implementation Bubble tea cafes shops are heavily reliant on impulse buying and passing trade.Thereforethey will benefit from a strong image that is attractive toclearly identifiable types ofcustomer. They are at the forefront of lifestyle branding and as suchreflect the changes in theUSs demographic make-up. Issues to consider when developing a bubble tea cafes client base include * Visibility location will be vital. However, high roadway sites may be difficult toobtain due to high rentand intense competition, particularly from major chains. * palliate of access other locations to consider includes those close to transport, e. g. near railway and bus stations. Shop design bubble tea cafes usually cater for both the leisure and takeawaymarket by having separate areas, e. g. a lounge area and a walk-in area. Manychains have been modeled on specific themes such as Asian style. However, anindependent bubble tea cafemay need to differentiate itself from the large chains. Advertising in a innovation of local publications will increase knowledgeof yourbubble tea cafe anda favorable critique in the localmedia will increase interest. Consideration should be given to extra activities that may attract custom.Forexample displaying art works of local artists or students may bring in customers. Live euphony could increase interest or hosting readinggroup meetings (anincreasingly popular leisure activity) could bring in additional and regular custom. * forwardingal offers most bubble tea cafes attract younger customers, thereforepromoting the business to former(a) age groups may be worthwhile or offering dealssuch as bubble tea and deals. * unsloped quality food and drink will bean essential element as the market is super competitive. If other drinks are served this could bepromoted along with any other unusual elements of the business. * Word of mouth pas s will also beimportant therefore it is important that you offer good customer service andstaff are aware of this requirement. Capital Bubble Tea Cafewill succeed by offering consumers high quality bubble tea, as well as bakery products with individualised service ata competitive price. Competitive Edge Capital Bubble Tea Cafes competitive edgeis the relatively low level of competition in the local area in this particular niche.Capital Bubble Tea Cafewill involve the customers in community support efforts byexplaining that a particle of their purchase price will be donated to a charity of theirchoosing. In so doing, Capital Bubble Tea Cafe has * Provided a customer with a quality productat a competitive price. * Provided the customer with a more convenient method for obtaining their desiredproduct. * Demonstrated how Capital Bubble Tea Cafeappreciates their loyalty andpatronage by donating money to their personal cause. Marketing Strategy CapitalBubble Tea Cafewill be implementing a low cost advertising/promotioncampaign which could involve drive-time radio, but not much more. Capital Bubble Tea Cafewill rely on building relationships with schools, charities and corporations to provide significant free furtherance because of its community support programme. By giving charitable contributions to these institutions, they will get the devise out to their students/faculty/employees/partners about Capital Bubble Tea Cafe. Word of mouth has always provedto be the greatest advertising program a company can instill.In addition, the media will be more than willing to promote the charitable aspectsof Capital Bubble Tea Cafeand provide the opportunity for more exposureevery timeCapital Bubble Tea Cafe writes a check to another organization. Pricing StrategyCapital Bubble Tea Cafepricing will be comparable to the competition, but with thevalue-added feature of immediate convenience. Promotion StrategyThe long-range goal is togain enough visibility to leverage the pro ductline into otherregions and generate inquiries from potential inventors.Todo that, Capital Bubble TeaCafe needs * Public relations services at $1,000 per monthfor the next year intended togenerate awareness of editors and productinformation insertions, reviews, etc. Itis anticipated that the school fundraising program will generate a fair amount ofpublicity on its own and will, perhaps, minimizeor eveneliminatethe need fora publicist. * Advertising at $1,000 per month concentrating on drive time radio. CapitalBubble Tea Cafe will experiment with different stations, keepingcareful track ofresults.As with the school fundraising program, Capital Bubble TeaCafe expects the facilities and signage to be asubstantial portion of our advertising. However,in the start-up phase, Capital Bubble Tea Cafe needs to let people know where tolook for the facilities. Marketing ProgramsDistinctive LogoCapital Bubble Tea Cafewants to touch every customer every day. Thatis why the use ofthe term Come once more with asmiling logo lends itself to being the corporate identifier. Distinctive BuildingsCapital Bubble Tea Cafehas worked closely with the manufacturer to makethe buildingdistinctive, so that it is easy to recognize, andfunctional.Advertising and PromotionIn the first year, Capital Bubble Tea Cafe plans to spend $20,000 on advertising andpromotion, with the program beginning in **. This would not be considered a seriousadvertising budget for any business, but Capital Bubble Tea Cafe feels the exposure willcome from publicity and promotion, so most ofthe funds will be spent on agoodpublicist who will get the word outabout the charitable contribution program andhow itworks in society with the website.Capital Bubble Tea Cafealso believes that word-of-mouth advertising and free beveragecoupons will be better ways to drivepeople to the first and secondlocations. In the second year, Capital Bubble Tea Cafe is increasing the budget to $40,000, since itwill need to promote sever al locations, with particular emphasis on announcing theseopenings and all the other locations. Capital Bubble Tea Cafe will continue to usepublicity as a key component of the marketing program.In the third year, Capital Bubble Tea Cafe will increase its advertising and promotionbudget to $80,000,with the majority of the advertising budget beingspent on drive timeradio. gross revenue StrategyThere will be several sales strategies put into place,including posting specials on high-profit items at the window. The staff will also handout free drink coupons to those whohave purchased a certain number of cups or something similar.Capital Bubble Tea Cafewill also develop window sales techniques such asthe staffasking if the customer would like afresh-baked item with their bubble tea. Sales Programs * Corporate Tasting Events Capital Bubble TeaCafe plans to host tasting eventsfor customers on a quarterly basis. Each quarter, at theintroduction of eachseason, Capital Bubble Tea Cafe will be adjusting its menu to reflect the changesin the flavors served. * Drink Coupons At fundraising events for schools andcorporate events, we willbe giving away drink coupons as door prizes or awards.This encourages theperson to come in for their free beverage and bring a friend or buy a baked item ora package of our bubble teas. * Chamber of Commerce and Professional Memberships Becauseof the need tosell our services, Capital Bubble Tea Cafewill be an active participant in the Regional Chamber, local Chambers of Commerce,Foodservice Associations, and Specialty Beverage Associations. The exposure and fostering that these organizations provide is outstanding, but equally important are thecontacts and opportunities made available

Friday, May 17, 2019

Case on Air Deccan

Case learning Strategic management Evaluation II AIR DECCAN REVOLUTIONISING THE INDIAN SKIES channelize live on in India For decades, striving set off in India was meant for the most elite and powerful in society. An overwhelming majority of travellers who could not hold the prohibitive air travel fargons, preferred to journey on trains and buses. The revolutionizing effects of liberalization swept India with ever-changing changes in the aviation sector.From existence a service that few could afford, the sector has nowadays graduated to being a fiercely competitive industry with the presence of a number of private and public airlines and several(prenominal) consumer-oriented clear uperings. In ten years of competition in the aviation sector, private airlines have changed the rules of the game, and they now trace for more than 60 % of the internal aviation trade. More and more middle class families in India now prefer air travel to the more traditional travel by train. In 2003, 10 one one million million million million million Indians traveled by air domestically.In 2004, 25 million took to the skies within India and 6 million Indians travelled abroad. The Centre for Asia Pacific Aviation estimates that the domestic Indian market result add 5 million passengers every year for the next five years, growing to 45 million passengers by 2010. Today, the relationship of domestic to international travel stands at 4060 whereas in 1994 it stood at only 2575. and taking into account a growing middle class with increase and increasing purchasing power, on that point argon 200-210 million potential spenders. The Indian population grows at a rate of 8% per year. some 100 million travellers every day on state-owned Indian Railways, If air travel bites into even a small percentage of this huge pie, thats still clearly a tremendous growth opportunity. The opening of budget airlines like convey Deccan, the introduction of cheap airfares by other domestic ca rriers, combined with raise incomes and consumption of the middle class as also their growing aspirations, have created this new paradigm billet travel is no longer for the elite. Air give out Market The new entrants have caused a campaign in the market p meek for the old hands.The three legacy airlines, Jet Airways, state-owned Indian and Air Sahara, truism their market grant slipping in initiative quarter of this year. Jet Airways, still the leader, found its share of market volumes slipping with 34. 9%. Indian at 23. 9% and Air Deccan at 10% followed suit. inexpensive airlines are certainly giving a tough time to full service carriers whose market share has dipped, as has their revenue. Fares have been slashed drastically and both Jet Airways and Indian are wooing the consumers with limited schemes and promotions.Several new entrants such as Air Deccan, SpiceJet, GoAir, baronfisher and Paramount have begun to dot Indian airspace, garnering a market share of more than 3 1% in the first quarter of 2006. The leader among this brat-pack is clearly Air Deccan the airline has doubled its market share to 15. 2 per cent. Kingfisher and SpiceJet have captured a market share of 8. 3 per cent and 6 per cent respectively. Coimbatore-based Paramount Airways has publicly confirmed garnering 0. 3% of the market. Jeh Wadias GoAir is also passing play great guns by cornering 1. 6% of the air traffic in a short time span.These airlines took to the skies afterwards the first quarter of last year. All the airlines have seen an increase in the number of passengers carried in the first quarter. With all the start-ups planning significant increases in capacity this year Kingfisher (fleet may go up to 20 planes), Deccan (38 planes), SpiceJet (12/14 planes), Go (7/9 planes) and Paramount (10 planes) the market is set to sizzle. The market is gearing up for an intrepid ride of price wars as six more low-budget airlines waiting in the wings Jagson Airlines, King Air, Mega Airways, Indus Air and Megapode Airline.IndiGo has made its entry as well, with ambitious plans to induct 100 aircraft into its fleet. jibe to analysts, airfares give continue to nosedive, as nearly 200 new aircraft will be added to the existing 250 aircraft in the country. All this translates to further downward revision of fares and packaged strikeers for passengers. Lessons The case is replete with illustrations of how Captain Gopinath crafted the company from scratch. He went on a boot strapping mode, which is the hallmark of a successful entrepreneur. The constancy of purpose, focus and humility are evident.His ability to sense opportunities from chance encounters (such as a visit to the USA or the Southeast Asiatic countries) are out of the ordinary experience. These and many other qualities are a must have list of qualities of a successful entrepreneur. Anyone aspiring to succeed in an entrepreneurial venture will do well to emulate these qualities, among others. Ri se of Air Deccan It hit me like a ton of bricks. This country has a population of a one thousand thousand, but only 15 million air passengers. May be the time is right. If one billion people can pilot, and we get a miniscule percent of the market, imagine how big that will be?Its not an impossible dream. Captain Gopinath, in The Hindu, Sunday, August 15, 2004 Air Deccan, Indias first suffering-cost Airline (LCA), started off with more of a whimper than a bang in September 2003 with an aborted maiden flight from Hyderabad that didnt kinda make it off the ground when a fire broke out in one of its engines. Adding to the overplus was the presence of the then Union Minister of State for Civil Aviation, Pratap Singh Rudy and other senior Indian politicians on the flight. The press had a field day criticizing the maestro behind the mayhem Captain Gopinath, the Managing Director of Air Deccan.There were many prophesies of doom by competing airlines and industry analysts who were con vinced that the bad publicity with which the airline took off would drive away customers. Captain Gopinath, however, remained unfazed and calmly went about doing what he did best succeeding at the labor that he had set out to do. Making a shaky start with just two ATR turbo-prop aircraft in September 2003, Air Deccan now operates 75 flights a day to around 32 destinations in India and has increased its fleet to three Airbus 320s and seven ATR 42s. This flock of aircraft is constantly growing.As of March 2004, Air Deccan has recorded yearbook revenues of $120 mn (Rs. 5520 mn) with a passenger load as high as 83% crossways sectors and some routes like Bangalore-Hyderabad and Bangalore-Goa, recording 100% loads (Exhibit 1 and 2). In December 2004 Captain Gopinath recognize a deal with Airbus, the worlds largest manufacturer of civil aircraft, for the purchase of 30 A320 aircraft valued at over $1. 4 bn. The delivery of these new aircraft will commence in 2007. While the airbus will operate on eubstance routes, the smaller airports will be connected with ATRs.The company has signed a deal with ATR for supply of 30 aircraft over the next few years, of which half will be on lease and the rest will be purchased. A distinctive strength of Air Deccan vis-a-vis any of the big three airlines in the country (Indian Airlines, Jet Airways and Sahara) is its ability to penetrate into the small towns of India. This provides the company almost an exclusive access , to 75% of the population of the country that lives in small towns and rural areas. Air Deccan has been instrumental in getting the governing to open up many of these small town airports, some of which had fallen into disuse over the years.In contrast to the swanky airports of the big cities Such as Mumbai and Chennai, these more modest cousins need very unforesightful investment on the part of the government to recommission them and the airport terminal is often no more than a tin shed or a thatched hut. But according to Captain Gopinath, What the hell, they serve their purpose. This neurotic focus o costs and functionality is perhaps what best epitomizes the philosophy of the main behind Air Deccan. The Low Cost Business Model A popular mantra Air Deccan triggered the race to the bottom in the low cost sector.Their mold forced the industry to move from having simple economy, business and first class fares, to quadruplex slab tariffs such as apex fares, internet auctions, special discounts, bulk purchases and last day fares. Some of the tariffs offered are so low that they have brought airline fares neck-to-neck with upper class railway fares. This low cost model is two-fold offering connectivity between smaller cities and major metros and making air travel a feasible extract to a new class of passengers. The features and benefits of the model are listed in the table below Features BenefitsTicketless travel & Online tag end sales Reduction of huge costs of printing No international offices and processing slates. Use of auxiliary city airports Lower landing and parking costs in No frequent flyer points utility(prenominal) city airports No free food & beverages/in-flight magazines High seat capacity due to nil stock of food No club lounges Minimal training (of pi atomic piles) and Same aircraft types maintenance (of spares for different types of aircrafts) costs. Separate ticket for each sector/flight No premium class Short haul flights Quicker change of mind and higher aircraft utilization Challenges and constraints still persist * India is a very cost conscious society, hence market is very sensitive to air fares * Internet based solutions limited-Bandwidth restrictions and low internet penetration * Changing require of the business traveller puts more pressure on the travel agents to offer wide variety * Travel agents still the first choice for air bookings * While aviation is centrally managed, the regional structure of Indias government and regul ations, combined with the often regional management of airline companies, has created a fragmented market for unified travel.STRATEGY The challenges that the company has to face are now only beginning. In the initial stages of the company, many of the establish players (Indian Airlines, Jet Airways and Sahara) would have trivialized the company and not expected it to reach the level it has reached now . Suddenly, the company has appeared as a big dot on the radar screen ofthese well-established players. The existing paradigm is that running an airline requires large funding, something that Captain Gopinath lacked. Hence, the existing players would have concluded that this venture was bound to fail.However, there was a lot ofentrepreneurial creativity manifested by Captain Gopi that helped him make his dream a reality, and today Air Deccan is a force to reckon with. Besides, many other me too low cost airlines are already on the anvil. The government activity and the realities ar e also things to reckon with. Participant teams may identify other challenges as well. How Captain Gopi and his team will deal with all these identified challenges will make observation interesting. Strategy as per the ostiariuss force modelKingfisher Red Oct. 17MUMBAI, India Kingfisher airlines has signed up with Air-Deccan to buy out the Bangalore-based affordable airlines extra ASKMs (available seat kilometres) on category 2, 2A and 3 routes. The Vijay Mallya promoted airline will buy about 800,000 ASKMs for the months of October and November, which will enable it to continue its expansion on the metro routes. The DGCA guidelines require airlines flying on the primary routes to fly a certain percentage of their total flights on other, less popular routes.Growth Indian Travel is on a rollheres why In India, travel and tourism activity is expected to grow by 8. 0% per annum in real terms between 2007 and 2016. As per serviceman Travel and Tourism Council (WTTC), India will emer ge as the second-fastest growing tourism economy globally between 2005 and 2014, second only to by China. Successful promotions such as the Tourism Ministrys hit Incredible India multimedia system campaign and the budget air travel boom are reckoned to have contributed to the tourism gold rush. stockyIndian Skies are experiencing a new dawn * Rising income and consumer confidence in key markets-personal travel demand on an increase * Travel liberalization gathering pace * Leisure travel more and more more affordable * Low Cost Carriers are reshaping air travel, leading to regional liberalization * brand hotels with air routes have discovered India in exotic places like Goa and the North East * Airport privatisation of Mumbai and Delhi gain ground and confidence develops in creating tourism infrastructure

Thursday, May 16, 2019

Philip Morris Ethical Issues Essay

The Philip Morris founded a goat smart set in 1847 London. They specialized in hand-rol guide hindquarterss and were very much a small, family ran business. In 1902 the company moved to New York City and had a advanced demographic in a new country. The company remained small and was actively only the sixth largest tobacco company in the United States. With the famous Marlboro cancel advertising head for the hills the company gained popularity and in 1983 Philip Morris was the largest tail end company in the United States. From thither, the company began to expand into other businesses expanding on its external market.Philip Morris acquired miller brew Company in 1970 and General Foods in 1985. The same year Philip Morris Companies was incorporated as a in public traded company. Philip Morris god their expansion with the takeover of Kraft in 1988 and the merger between South African Breweries with Miller Brewing in 2002. Philip Morris Companies changed its name to Altria G roup Inc. in 2003 and spun off Kraft Foods in 2007. (4) They then gained the international business of Philip Morris as a separate company and acquired U. S. smoke-free Tobacco Company.The holding company owns Philip Morris USA, U. S.Smokeless Tobacco Company, Philip Morris Capital Corp and Nu Mark, a new company that produces Nicotine Lozenges. Company Success and Campaigns Today Philip Morris is shut away top in the cigarette market. The companys cigarette brands have some half of the cigarette market in the United States. The other Philip Morris brands include Parliament, Virginia Slims, Merit, Cambridge, and Basic. The majority of the company success comes from their genius advertising in the 1950s. (4) Widely regarded as one of the most successful selling campaigns of all time the Marlboro Man divine serviceed Philip Morris bring itself to the top of the industry.Marlboro used the image of a rugged cowboy enjoying a cigarette on horseback quickly adapt men into enjoying th eir brand. Released in 1955 the success of the advertisement was incredible. In 1954 Marlboro sales accounted for $154 cardinal in cigarette sold. From there the campaign expanded into other professions including sports stars, racing drivers, and other manly-men to boost bran cite. (6) The campaign continued through 1999 and is still widely recognized in todays pop-culture. A part of Philip Morriss success can be attributed to the particular that their harvest-home is addictive.Having customers with a physical dependency to their product makes customer loyalty an casual thing especially when demand is high. Tobacco Regulation and its Effect on the Company While Philip Morris enjoyed uncontested financial success throughout the latter half of the 20th blow it appears trouble is coming. Through the 60s green goddess was a lifestyle in the United States. It was associated with a life of glamor and practically had everyone smoking. By 1963 American adults were smoking an average of 12 cigarettes per day. In 1963 the sawbones General released the linking of cigarette smoking and cancer.Since then the tobacco industry has only become more regulated. A year later the Cigarette Labeling and Advertising Act was passed which required all cigarettes sold to carry the surgeon Generals warning. As research into the negative effects of smoking grew stronger the normals and bans began. In 1990 smoking was outlaw on buses and domestic flights the first movement in the prohibition of smoking and its dangers to others. With these regulations came lawsuits against the industry from individual smokers and respective(a) parties.The tobacco companies settled in 1998 to gain immunity from future lawsuits from government groups in return for $246 billion to be paid out over the course of 25 age. (4) While big tobacco was able-bodied to avoid these trials general concern for health caused sales to fall. At first Philip Morris and other tobacco companies publicly discla imed any link between lung cancer and smoking but this was not enough. To combat these health claims cigarette companies released filtered cigarettes that claimed to limit the amount of dangerous particles in tobacco smoke.The filtered cigarettes were in fact just as bad as regular cigarettes because consumers would take bigger drags to make up for the lack of smoke. In 2006 the District of capital of South Carolina District Court ruled the tobacco companies had made many offenses including lying about health risks and marketing to children. (8) As a result tobacco companies are now required to remove misleading affirmments about filtered cigarettes existence safer and to provide more insight into company procedures. Increased regulation has had Philip Morris dealing with a ceaselessly increasing tobacco tax.The government directly taxes cigarettes in all state owned property. These taxes have led to the drastic increase in cigarette prices. Philip Morris and other companies pus h the tax down towards their customers. The current state of the tobacco industry is not what it use to be but Philip Morris remains profitable with their large interest in all markets. (4) Despite a clear public lowstanding of health risks millions of addicted smokers continue their habit. As Philip Morris continues to make money off a product that is addictive and damaging to its customer it is easy to question the moral roots of the company.An Ethical Look on a Evil Company With mount speculation as corporations go Philip Morris is certainly on the list as a Evil company. The fact is that the company sells a harmful addictive products that kill almost 20% of Americans each year. In addition the company has long cognize about the dangers of smoking despite repeatedly denying the medical claims. Although these accusations Philip Morris is taking go to change their business outlook. The steps to gain a more favorable public opinion shows that the company is not acting unethica lly.When the reports about health issues came along with smoking Philip Morris made an unprecedented decision. Instead of targeting the health problems and looking to manufacture safer cigarettes Phillip Morris began marketing to the younger pack. (6) While not necessary breaking the law by physically selling to minors it is clear that the company believes that targeting a younger more impressionable crowd is the solution. Its hard to pinpoint the moral beliefs of Philip Morris. The company is still extremely successful and their success comes with the disbursal of the well being of their customers.Philip Morris and Positive Ethical Behavior Philip Morris a company speculated for its concerned about its stakeholders has too still had initiatives that benefit society. Un like most of its smaller competitors Philip Morris has never manufactured flavored cigarettes. Other tobacco companies came under serious fire for flavored blends like Twista Lime, Mandarin Mint, Beach Breezer. T hese flavored cigarettes provided a way to appeal to a younger crowd. Philip Morris has never engaged in this kind of behavior and in some cases has made an effort to level off deter minors from smoking.Since 1998 the company has spent a self reported $1 billion on youth smoking prevention including its Think Dont Smoke campaign that was started in the 2000s. (3) The Philip Morris website is packed with information on the dangers of smoking and the company even supported FDA regulation of tobacco which was eventually allowed by the Tobacco Control Act in 2009. Most recently Altria was listed on Fortune Magazines Top 100 most admired companies of 2011 for positive business behavior. In the Socially Responsible course of study they ranked fourth.The company donated $54 million to multiple nonprofit organizations including the Red Cross, the Smithsonian, and the United Negro College Fund. aspect at the company they engage in parts of an ethically sound corporation that values the move it can have on society. However once the nature of the business that Philip Morris is engaged in is known only then will the company be hindered. Company Views and the utilitarian Approach There is no doubt that Philip Morriss public relation division are hard at work. Despite their complaisant outreach its intention is misguided.The companys social agenda is arguably just another operating bell to help improve the reputation of Philip Morris as the best of the worse. The companys support of FDA tobacco regulation might have seemed like a moral move but FDA regulation of tobacco ends up helping Philip Morris. FDA regulation makes it much harder for smaller cigarette companies to survive. Only Philip Morris has the supply chain and brand recognition to remain profitable as cigarettes become more regulated. Additionally FDA regulation makes the industry unattractive heighten the barriers that Philip Morriss has gaining a competitive advantage. (1)Applying the Utilitarian approa ch provides an interesting insight into the ethical breakdown of the company. The Utilitarian thinking is the ideal society that starts in an original position where everyone is equal. From there changes in equality should be open to everyone and the changes in equality are to everyones advantage. Essentially this approach with an unequally high dimension of wealth, assets, or abilities would have an affect on this type of company. With an equal chance to have an unequal semblance of wealth, assets, or abilities every individual would fight to make unequal distribution to benefit society.Looking at Philip Morris through the Utilitarian approach shows that the company is not acting fairly. Philip Morris engages in many business activities to help maintain their competitive advantage including supporting FDA regulation that would kill their competitors. On a more huge scale the inequality of wealth that Philip Morris has amassed over the years has not been to the advantage of socie ty as a whole. In fact the success of the company has come at the expense of the health and well being of society.While its apparent that Philip Morris does not abide by this approach it is hard to blame the company. The point of the Matter for Philip Morris Because the negative effects of smoking are widely known and well supported the remunerate to a healthy life falls on the individual to uphold in this situation because smoking is known to be detrimental to that right. That being said the addictive properties of nicotine make this argument known. Philip Morris for years repeatedly denied claims about the health issues of smoking and released filtered cigarettes that claimed them to be healthier.In many ways avoiding helping to deprive stack of their right to live healthily would have been directly in opposition of their business. This makes Phillip Morris an interesting situation. Tobacco has been in western culture for around 500 years and for the majority of that time it wa s a large part of culture and was celebrated as a luxury. It helped bring the colonies money. Today tobacco is frowned upon and the companies that were once so wildly successful and respected in America are being asked to limit business.To ask Philip Morris to act totally ethically would be asking them to shut down operations completely. They sell a product that takes years off of lives and is responsible for 440,000 deaths each year. (4) While they can continue to pursue healthier forms of smoking and ingesting nicotine there is no way for the company to operate without harming someone. What makes tobacco an anomaly in the business ethics tump over is the willingness for their customers to purchase products that will end up harming them.When we think of business ethics it is normally thought of as creating negative actions in the environment. In the case of Philip Morris the negative actions fall on the companys customers who willingly accepts them. The solution to this problem d oes not lie in the hands of Philip Morris or any of the other tobacco companies.In Conclusion While in the past the company has made unethical business decisions like covering up health concerns or trying to convince the public that their cigarettes are safer the industry is at a point now where they are acting as ethically as possible.They are obviously providing a product that has strong demand. It is within our governments duty to protect citizens when they are incapable(p) of making smart decisions as individuals. From this report the real danger here is nicotine the addictive substance in cigarettes. This matter should be controlled by the FDA and needs to be limited. Until then tobacco and its and its suppliers will always be contested and Philip Morris will continue doing what they have been doing.