The development of risk Essay Example | Topics and Well Written Essays - 2000 words

The improvement of hazard - Essay Example An appropriately sorted out hands on work empowers students to build up their competency level, aptitudes and information that further improves the estimation of study hall instruction. Because of the remarkable learning nature of the outside training, it is bound to positively affect the learner’s experience. Then again, open air instruction including experience gives an increasingly useful encounter to students, which further improves their learning procedure for better intellectual turn of events (Rickinson, and et. al., 2004). Relevantly, Management Information System is a procedure that includes assortment of information and data through various sources and putting away. The important information and data is additionally used for different dynamic procedure to expand the adequacy. The open air learning process improves the degree of information on students and data accumulated all through the learning procedure help with settling on different choices adequately. For any a ssociation, the board data framework assumes a urgent job, as it is the significant wellspring of all the applicable data. Data framework guarantees that information gathered arrive at its necessary objective and aids solid dynamic. The framework is mindful to meet the data need of every person, bunches just as the board of the association (Oz, 2008; Alcami and Caranana, n.d.). Open air learning in schools permits understudies, legitimately interface with the indigenous habitat. Improved access to condition has a positive wellbeing and natural advantages on understudies and their hazard making appraisal. Outside instruction improves the learning procedure to an impressive degree. Open air learning assists with upgrading self-idea that prompts developed self-viability. Learning joined with regular habitat upgrades the fearlessness of students just as results in otherworldly turn of events. Then again, it encourages group holding just as participation

Physiological life-long process Essay Example for Free

Physiological deep rooted process Essay Maturing essentially is a physiological deep rooted process, beginning at origination and closure with death (Kart, 1994). People develop old regardless. These changes, both constructive and pessimistic, place requests on the maturing person’s capacities to adapt to and adjust to new life circumstances. It is a test for some random society to help their matured in adapting to the new life circumstances they are confronting. Tragically, the fast social changes occurring in the public arena don't generally loan themselves toward helping the older satisfy a mind-blowing needs circumstances. For one, the mentality toward this populace isn't helping them adapt to it also. As per student of history Fischer, 1977 in Doress-Worters Seigel, 1994), the old is viewed as futile, ugly, and undesirable particularly in the west. Recognizing these real factors of maturing, the ebb and flow examine has been embraced to contemplate the experience of emotional prosperity of senior residents of Gladys Spellan. This will be from the perspective of their directors, especially on their perspectives on prosperity and the components that impact it. Targets/Outcomes This examination along these lines, will endeavor to accomplish the accompanying destinations: 1) Understand the encounters of the senior residents of Gladys Spellman in the home for the matured from the point of view of their chairmen: a) Their comprehension or thought of prosperity b) And the parts of prosperity and variables that impact it. I for one picked this theme since I accept that as increasingly more older are put under regulated consideration in contemporary society, an investigation, for example, this is expected to investigate this marvel. It would reveal insight into the emotional lives encounters of the matured from an administrators’ see point. This would likewise add to the writing around there and fill in as foundation for additional investigations here. This investigation will investigate the abstract prosperity (SWB) of the old in Gladys Spellmen who selected to live in an organized set up or in a home for the matured by decision. The accompanying system will be utilized as a guide in the investigation: Method The initial phase in the examination was the social affair of auxiliary information that are appropriate to the present subject, grouping writing on the idea of prosperity, markers of the intellectual and full of feeling segments, and the variables which contribute towards it. A contextual analysis will be utilized in the present investigation, concentrating on Gladys Spellmen Specialty Center. A semi-organized meeting guide has been utilized in social occasion essential information from the executives of the organization. Talking. All the meeting meetings with managers will be one-on-one or individual meetings, for which the analyst has written down notes. A meeting with the members kept going around 45 to 90 minutes,sometimes with a break in the middle of or without it. The individual data sheet will be finished previously or after the meeting with them. The specialist will record highlights while talking with which will be specifically broke down. References Kart, C. S. (1994). The real factors of maturing: A prologue to gerontology (fourth ed. ). Boston: Allyn Bacon. Doress-Worters P. B. , Seigel, D. L. (1994). The upgraded ourselves becoming more seasoned. Ladies maturing with an information and force. New York: Simon Schuster.

Application Of The UK Fire Safety Engineering To Apartment Building

Application Of The UK Fire Safety Engineering To Apartment Building Application Of The UK Fire Safety Engineering To Apartment Building Design For Means Of Escape â€" Assignment Example > Introduction: The management of fire and safety within buildings is an important process. In the UK, the government provides standards that are applicable in the design of new buildings and material alterations to existing buildings. These standards are intended to safeguard the occupants of a building from injuries in the event of fire and hopefully assist firefighters in accessing the building. Causes of fires are mainly electrical installations or explosions from the use of flammable chemicals. However, extreme events like terrorist attacks can also lead to fires in a building. The British standards do not cover the design for safety in the event of such extreme scenarios such as a terrorist invasion (Thenbs. com, 2015). This is due to their undefined nature. As a requirement, the design of the building should allow for easy horizontal escape in a fire situation. The British standards require that at an instance of a fire, a person should leave the building without being blocke d by the fire or smoke. This should be achieved by moving in a single direction away from the fire. This implies that there should be a couple of exits to a building that occupants can use to exits the building to safety. In some instances, the standard permits the existence of a single escape route. However, the provision of an alternative route is important to avoid the population of the house from being trapped by congestion of the escapes. The number of tenants in a building therefore becomes an important factor in designing for escape. Additionally, the indented use of the building will also affects the number and distance from the exit doors. This paper gives a review of the design specifications that are expected in escape instances in buildings in the UK. It intends to show how the UK building standards that are contained in the approved document B affect the specifications of the buildings designed in the country. Evacuation strategiesIn simple buildings, upon the discove ry of fire, each individual will require to move from the fire zone to a more secure location. This can happen simultaneously and can include all the occupants of the building. There should be alternative exits available to the people inside a building. For instance the building design below, the escape routes are given in green. There are numerous exits to o the building and an individual at each point can take optional exits through the corridors. All the corridors have two or more exits according to the design plan bellow. This method of evacuation is called the simultaneous evacuation. After the warning is given, everyone walks out the building through exits. The major exits should be designed to carry a large number of people. Doors opening towards the outside of the building can be helpful in times of emergency with easy opening or break through. The major exits can also have double doors to cater for the huge population that are likely to use it simultaneously at an instanc e of a fire within the building.

Strategies for Graduating College Early to Save Money

Many of the top private colleges and private universities in the country now have a total sticker price hovering around $70,000 a year. Some public universities have total costs of well over $50,000 a year for out-of-state students. However, even if you dont qualify for financial aid, theres an obvious way to reduce your college costs: Graduate from college early. Finishing college in three and a half or even three years can save you tens of thousands of dollars. How to Fast Track Your College Career So how can you graduate early? The math is pretty simple. A typical college load is four classes a semester, so in a year youre likely to take eight classes. To graduate a year early, you need to acquire eight classes worth of credit. You can do this a few ways: Take as many AP courses as you can. If you score 4s or 5s on the AP exam, most colleges will give you course credit. In some cases, a score of 3 will earn credit.If you have the option of an International Baccalaureate program, you can often earn college credit if you score well on your IB exams.If your high school has dual enrollment options with a local college, the credits you earn will often transfer to your undergraduate institution.  Take all available placement exams when you arrive at college. Many colleges offer placement exams in subjects like language, math, and writing. If you can place out of a few requirements, youll be in a better position to graduate early.Take community college courses for general education classes like writing, history, or introduction to psychology. Course credits will often transfer. Summer, even the summer before college, is a good time to rack up credits. Be sure to check with your colleges Registrar first to make sure the course credits will transfer.If you plan to study abroad, pick your program carefully. Youll need to transfer credits back to your college, so you want a program where all of your course work is going to count towards graduation.Take the maximum number of credits allowed when youre in college. If you have a strong work ethic, you can pack more into a semester than the average student. By doing so, youll fulfill all of your academic requirements sooner. With some professional programs such as engineering and education, graduating early is rarely an option (in fact, often students end up taking more than four years). The Downside of Graduating Early Realize there are some disadvantages to graduating early, and youll have to weigh these factors against the financial perks: Youll have less time to build relationships with your professors. As a result, youll have less opportunity to conduct meaningful research projects with the faculty, and your professors wont know you as well when you need letters of recommendation.Youll be graduating with a different class than the one you entered with. This isnt necessarily a big deal, but you may find that you end up without a solid sense of class affinity.Youll simply have less time to grow and mature. Many college students really blossom during senior year as their experience and confidence grow.For many students, college is a wonderful time for  making new friends, growing intellectually, and discovering ones self. Students are often in tears at graduation because they are sad to have college come to an end. Make sure you really want to  rush this time of your life.This is related to many of the above points, but with less time to gain research and internship experiences, and with less time to foster meaningf ul relationships with the faculty, youll be in a weaker position when applying to jobs or graduate school. Its possible the money you save from graduating early will be lost with lower lifetime earnings. These issues, of course, arent a big deal for some students, and its quite possible that the financial benefits outweigh all other factors. A Final Word Many colleges use fast-tracking as a marketing ploy. The undergraduate experience, however, is about so much more than earning enough credits to get a degree. Accelerated degree programs make much more sense for non-traditional students than for typical 18- and 19-year-olds who will grow so much socially and intellectually during four years of college. That said, the financial factor cant be ignored. Just be sure to recognize that there are both pros and cons to rushing a four-year degree.

Global Warming Is A Serious Problem - 982 Words

Global warming is a serious problem the world faces today. Most people don’t know, or just don’t care, what global warming is and how it affects them. What causes global warming? What effect is it or will it have on my life? How can we fix it? It is not too late to save our planet but it will take some effort from everyone. The earth’s atmosphere is supposed to trap heat or the earth would freeze overnight and it would be uninhabitable. The problem is all the extra chemicals that we are putting up in the atmosphere like methane and co2. When we put all these chemicals in the air they build up in the atmosphere and trap even more heat than is needed resulting in rising temperatures. However chemicals in the air are not the only reason for climate change and the decline of our environment. Five millions gallons of toxins are dumped into the oceans every day and as a result of this and over fishing sixty present of all the big fish in the sea are gone. In the U.S. n inety five present of our old growth forests are gone(The 11th Hour). The ice caps are melting which is causing sea levels to rise. Sea levels are expected to rise between seven and twenty three inches by the end of the century and continued melting at the poles could add another four to eight inches(NationalGeographic). Almost everything we do effects our environment and atmosphere. Kenny Ausubel, founder of the Bioneers, stated â€Å"At the end of the day, when we all talk about saving the environment, in a way it’sShow MoreRelatedGlobal Warming : A Serious Problem1495 Words   |  6 Pageswas to live on. I saved my grandpa the worry of what I know is a very serious problem: Global Warming(â€Å"What’s Behind the Freakishly Warm Winter in the Eastern U.S.?†). Accordingly, there is a popular quote that frequents my Facebook newsfeed regularly: â€Å"There is no Planet B.† This would have meant nothing to me before, but taking Introduction to Environmental Issues has enlightened me on the true complexity of the global warming crisis. We have an exponentially growing human population with proportionallyRead MoreGlobal Warming Is A Serious Problem Essay1675 Words   |  7 Pagesdisappearing habitats, changing ecosystems, and acidifying oceans.† (Berger, 2015) Global warming is a serious problem for several reasons including melting glaciers, more severe storms, and the effects that it is having on our wild life/ sea life due to the greenhouse effect. We must start taking measures to help the effects of global warming. If we do not start making changes to help the issue that global warming is bringing, we will really start to regret it because we only have one earth and ifRead MoreGlobal Warming Is A Serious Problem1177 Words   |  5 PagesRecently, global warming has become a serious problem in Australia. Global warming is a naturalized phenomenon. In general, global warming always caused by the emission of carbon dioxide. Then the Earth’s surface and ocean temperature get warmer. People burn fossil fuels such as oil and coal could create greenhouse gases to the atmospheric layer. (Oxford, 2016) Both the releasing in automobile exhaust and decreasing in the forested area also can make the global warming. Hence, global warming would makeRead MoreGlobal Warming : Deforestation Is A Serious Problem1717 Words   |  7 PagesGlobal Warming: Deforestation Global warming has become a serious problem for us, and the Earth itself. Global warming is when Earth’s temperature increases, due mainly to human activity and the greenhouse effect. This is affecting our atmosphere, causing an increase in temperature. This is mostly humans’ fault since we are the ones that contribute the most to global warming. Due to overpopulation, the demand for many of the things we use everyday have increased dramatically. Factories and the burningRead MoreGlobal Warming Is A Big And Serious Life Threatening Problem1254 Words   |  6 Pagesdrought, more floods, more acidification of the oceans, more rising sea levels. - (Brainy Quotes). Global warming is a big and serious life threatening problem. Since the 1990’s Global warming’s an issue to the world because greenhouses gases such as carbon dioxide, methane and etc. has been entering our atmosphere . The past years there has been more climate changes which has come to be a pro blem as a rise in catastrophes such as hurricanes and tornadoes. People will have to come into a solutionRead MoreThe Effects Of Global Warming On The World1235 Words   |  5 Pagesmay not be feeling the effects of global warming at the moment, but in time it will become a more widespread issue. The effects of global warming are hard to refute, and there is endless evidence of this growing problem in our world today. The continuation of global warming is a serious threat to everyone and everything on Earth. Global warming has been a problem for over a hundred years, and it continues to grow every day. The first evidence of global warming was discovered in 1859 by John TyndallRead MoreCauses Of Environmental Issues1467 Words   |  6 Pagescare. However, the global issues around the world are the most serious and concerning problems. According to Globe scan, 64% out of 25,000 people said environmental issue is the most serious problem. Like other issues, environmental issue is a growing problem around the whole world. Some people know and say that humans have to save the Earth, but how many of them actually keep those rules to save it? For that reason, environmental issue is an ongoing problem, and global warming is the huge and significantRead MoreGlobal Warming : A Global Climate Change1457 Words   |  6 Pageshappened by global warming like, increasing the temperature degrees, and melting the snow mountains around the word. However, global warming has played a major role in chan ging the weather all over the world. The climate change all over the world is a proof that the weather conditions are changing. Global warming has made some of the hottest land cold now and the countries that never had a summer in millenniums are now having sunlight regularly. These are the basic changes that signify that global warmingRead MoreGlobal Warming Is the Greatest Threat to Our World Today.1206 Words   |  5 Pagesflooded; these and many more are all problems we are facing in our everyday lives due to global warming. â€Å"The warnings about global warming have been extremely clear for a long time. We are facing a global climate crisis. It is deepening. We are entering a period of consequences.† Said Al Gore in a speech at the National Sierra Club Convention in 2005. Many would agree with Gore in taking the side that global warming is the greatest threat to our world today. Global warming has a chain reaction effect, causingRead MoreClimate Warming : Global Warmi ng Essay1095 Words   |  5 PagesCurrently, the temperature of the earth’s climate system continues to rapidly increase which leads to global warming. Global warming, by definition is the â€Å"gradual increase in the overall temperature of the earth’s atmosphere generally attributed to the greenhouse effect caused by increased levels of carbon dioxide, chlorofluorocarbons, and other pollutants†(Webster’s). There are many reasons why global warming occurs, such as human activities and the increasing of gases; for instance carbon dioxide in the

Comparing of Financial Statement for Similar Companies Free Essays

Introduction Freds, Belk, Big Lots and Dollar Tree are all famous variety store in United State. All of them provide various and qualified goods to customers. This analysis report, discussing different financial data based on the 10-K document of the four companies, wants to give readers a meaningful describe to these companies so investors can have clear opinions to help decide. We will write a custom essay sample on Comparing of Financial Statement for Similar Companies or any similar topic only for you Order Now Company Profiles Freds, Inc. Freds) is to meet the general merchandise and pharmacy needs of the small – to medium- sized towns it serves by offering a wider variety of quality merchandise and a more attractive price-to-value relationship than either drug stores or smaller variety/dollar stores and a shopper-friendly format which is more convenient than larger sized dis count merchandise stores. The company’s sales of p harmaceuticals have a percentage of 33. 5% in 2010, 34. 1% in 2011, and 34. 9% in 2012, comparing to the total sales. And its major sales of others include households good and food products, etc. showing that the company tries its best to execute its business strategy. Big Lots, Inc. is a Fortune 500 retail corporation. The company is based in Columbus, Ohio, USA and currently operates over 1,400 stores in 47 states. Its department stores focus mainly on selling closeout and overstock merchandise. There are some items in the stores, such as foodstuffs, that are replenished on a continual basis. What’s more, Big Lots also operates a wholesale division, which provides merchandise in bulk for resale from a variety of categories. Financial Statements iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/financial-statements-2/embed/#?secret=RXvj6CH26Z" data-secret="RXvj6CH26Z" width="500" height="282" title="#8220;Financial Statements#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe Big Lots uses an existing building, such as a grocery or department store that had either moved or ceased operations. Dollar Tree, Inc. began its operations in 1953 and was incorporated in Virginia. The company is an American chain of discount variety stores that se lls every item for $1. 00 or less. The company targets low to lower-middle income consumers and sells everyday products from food and personal care products to non-essentials. It sells its product in three business segments:1) Consumable merchandise, which accounted for 48. % of its sales in 2011, 2) Variety merchandise, which accounted for 46. 9% of 2011 sales, and 3)seasonal goods, explained 5% of 2011 sales. Belk, Inc. , together with its subsidiaries, is the largest privately owned mainline department store business in the United States, with 303 stores in 16 states, as of the fiscal year ended January 28, 2012. Generated revenues of $3. 7 billion for the fiscal year 2012, and together with its predecessors, have been successfully operating department stores since 1888. Belk Stores Services, Inc. , a subsidiary of Belk, Inc. rovides a wide range of services t o the Belk division offices and stores, such as merchandising, merchandise planning and allocation, advertising and sales promotion, information systems, human resources, public relations, accounting, real estate and store planning, credit, legal, tax, distribution and purchasing. Accounting Policies (see Exhibit 1) All of the four companies are United State location so that part of their accounting policies are the same, but because the area location and business strategy, they have some different accounting policies. The four companies do not amortized goodwill and tested them for impairment annually, using an income approach and a market approach in determining fair value for purposes of goodwill impairment tests. All four of them report income taxes in accordance with FASB ASC 740, the asset and liability method is used for computing future income tax consequences of events . The major differences exist in revenue recognition, merchandise inventories and Stock-based compensation. Based on their requirements, Freds records its sales when the merchandise is shipped from the Company’s warehouse; Dollar tree records sales revenue at the time a sale is made to its customer ; Big Lots’ sales Revenue is recognized when the customer makes the final payment and takes possession of the merchandise and sales of Belk is recorded at the time of delivery. Freds values inventories at the lower of cost or market using the retail first -in, first-out method for goods in stores and the cost first -in, first-out method for goods in our distribution centers. And the rest of hree companies values inventories at the lower of cost or market using the average cost retail inventory method. Under the average cost retail inventory method, inventory is segregated into departments of merchandise having similar characteristics at its current retail selling value. Profitability, Liquidity/Solvency (see Exhibit 2) If we analyze the current ratio and quick ratio they are relati vely small. So paying the short term debts might be a problem for the company as well as the liquidity is getting decreased from year 2010 – 2012 as 1. 43 to 1. 23 to 0. 88. So it might be difficult for the company to stay with the current obligations. If we analyze the debt -equity ratio seems to be in high end for the Belk, but it is gradually decreasing 1. 36, 1. 06 to 1. 03. This seems to be a good sign for the company. But still the ratio is high and need quite bit of work to get it down to an acceptable value. Freds’ ROE keeps a increase from 5. 99% in 2010, to 7. 17% in 2011 then to 7. 89% in 2012 because its profit margin increasing from 1. 32% to 1. 61% and 1. 78%, respectively in 2011 and 2012, in the same time, its assets turnover keeps a steadily level from 3. 20 to 3. 06, just a slightly decrease. Additionally, the gross margin just has a higher change from 27. 92% in 2010, to 28. 66% in 2012 than profit margin. The inventory turnover has a decrease from 4. 33 to 4. 15 respectively in 2010 and 2012, due to the cost of goods sold increasing slower than inventory. What’s more, the current ratio and quick ratio keeps falling down, and debt/equity ratio grows up during the 3 years, showing that the debt increases faster than equity. Big Lot’s ROE continues to grow from 20. 01% in 2010 to 25. 15% in 2012. However, it s profit margin and gross margin have been going downwards since 2010, dropping to 3. 98% and 39. 9% respectively in 2012. What’s more, its current ratio and quick ratio have also decreased, the former one has slacked from 2. 069 in 2010 to 1. 721 in 2012, a nd the later one has slummed from 0. 72 to 0. 31, which indicate that the company’s fund are more tighten up in recent years. Through further study, we found that the D-E ratio is increa sing from 1. 208 in 2010 to 1. 704 in 2012, which presented the company’s new financing strategy from borrowing, other than getting capital from the shareholders. The ROE of Dollar Tree increased rapidly from 22. 43% in 2010 to 27. 23% in 2011 and to 36. 32% in 2012. On examining the three omponents of ROE, the profit margin was 6. 3% in 2010 but in 2012 it increased at 7. 36%. In addition, its assets turnover maintains a steady growth. It was 2. 28 in 2010, 2. 47 in 2011 and 2. 85 in 2012. Over the three years, the debt -equity ratio also grows steadily. Besides, the current ratio and quick ratio of Dollar Tree in the past three years obviously declined. That mostly resulted from the increasing debt and surging sales . Return on Equity almost doubled from 2010 to 2011 as 6. 31% to 11. 33% and has a steady growth from 2011 to 2012 as 15. 30%. This implies Net Income increased and it is proportional to good increase in profit margins as from 2% to 3. 63% almost doubled from 20 10 to 2011 and 4. 95% in 2012 which is a steady growth. When we compare the Total asset turnover in last 3 years seems to be decreasing, though it is 13. 1 in 2010 decreased significantly form 2011 and 2012 as 1. 14 and 1. 50 respectively. This might be due to competition from other department and specialty stores and other retailers, including luxury goods retailers, mail o rder retailers and offprice and discount stores. Opportunities/Threats Opportunities: from the above, we get the idea that the variety store industry has a good time during the several years. These four companies are keeping increase in profit and they have lower financial distress so that they could borrow more money from banks and investors, which gives them more chances to execute expansion strategy: more available cash from borrowing, better financial statement which can give more confidence to in vestors and higher return to support the future development. Threats: we should notice that most of the four companies have a higher gross margin increasing than profit margin, and a continuous lower inventory turnover. They show that these companies’ structures include threaten in the future. What’s more, the high debt means that the banks and investors tighten polices and requirements to the companies so their business and expansion will be influenced by investors. Meanwhile, the raising interest rat e of debt gives higher financial distress to the companies. Overall Assessment Retail industry is a highly competitive and dynamic business to work with. So it needs to be change whenever it needs to be. Here we can see that when one company doing well other companies are struggling to stay in the race. If we analyze the overall challenges retail business facing is like high Employee turnovers, also Auditing issues as they regularly engaged in competition with one another, and this competition can creat e price wars, forcing a need to keep tight control over inventory, as the nation prospers and people have more money to spend, the retail industry generally flourishes. As for the companies we can see that Fred’s, Dollar tree and Belk is seems to be doing well in this difficult situations, but the Big Lotus is losing some ground as profit margins getting lower as well as their funds getting tightens up. However when we see the COGS each company has a problem as COGS selling slower than the inventory, this might be hurting all four companies as if their items old they have to write off them and which might eventually losing money. Exhibit 1: Significant Accounting Policies Freds Revenue recognition Merchandise inventories Goodwill Stock-based compensation Income taxes Dollar tree Big Lots Belk Sales are recorded when the merchandise is shipped from the Company’s warehouse sales revenue at the time a sale is made to its customer Revenue is recognized when the customer makes the final payment and takes possession of the merchandise. Sales from retail operations are recorded at the time of delivery. Valued at the lower of cost or market using the retail first-in, first-out method for goods in our stores and the cost first-in, firstout method for goods in our distribution centers. Stated at the lower of cost or market, determined on a weighted-average cost basis. Under the retail inventory method, the valuation of inventories at cost and the resulting gross margins are computed by applying a calculated cost-to-retail ratio to the retail value of inventories. Valued at the lower of cost or market using the average cost retail inventory method. Under the average ost retail inventory method, inventory is segregated into departments of merchandise having similar characteristics at its current retail selling value. Valued using the lower of cost or market value, determined by the retail inventory method. Under the retail inventory method (â€Å"RIM†), the valuation of inventories at cost and the resulting gross margins Goodwill is not amortized and tested for impairmen t annually. Use an income approach and a market approach in determining fair value for purposes of goodwill impairment tests. Goodwill is not amortized and tested for impairment annually. Use an income approach and a market pproach in determining fair value for purposes of goodwill impairment tests. Goodwill is not amortized and tested for impairment annually. Use an income approach and a market approach in determining fair value for purposes of goodwill impairment tests. Goodwill is not amortized and tested for impairment annually. Use an income approach and a market approach in determining fair value for purposes of goodwill impairment tests. Uses the fair value recognition provisions of FASB ASC 718, account for stock based compensation by using the grant date fair value of share awards and the estimated number of shares that will ultimately be ssued in conjunction with each award. Recognizes all share-based payments to e mployees, including grants of employee stock options, in the financial statements based on their fair values. Value and expense stock options with graded vesting as a single award with an average estimated life over the entire term of the award. Uses the fair value recognition provisions of FASB ASC 718, account for stock based compensation by using the grant date fair value of share awards and the estimated number of shares that will ultimately be issued in conjunction with each award. reports income taxes in accordance with FASB ASC 740,the asset and liability ethod is used for computing future income tax consequences of events reports income taxes in accordance with FASB ASC 740,the asset and liability method is used for computing future income tax consequences of events reports income taxes in accordance with FASB ASC 740,the asset and liability method is used for computing future income tax consequences of events reports income taxes in accordance with FASB ASC 740,the asset an d liability method is used for computing future income tax consequences of events Exhibit 2: Industry Ratio Summary 2012 Freds, Inc. 2011 Profitability Return on equity 7. 89% 7. 17% 5. 99% 25. 15% 23. 50% 20. 01% 6. 32% 27. 23% 22. 43% 15. 30% 11. 33% 6. 31% Profit margin 1. 78% 1. 61% 1. 32% 3. 98% 4. 49% 4. 23% 7. 36% 6. 75% 6. 13% 4. 95% 3. 63% 2. 00% Gross margin 28. 66% 28. 61% 27. 92% 39. 79% 40. 63% 40. 61% 35. 87% 35. 49% 35. 49% 0. 33% 0. 33% 0. 32% Total asset turnover 3. 06 3. 16 3. 20 3. 169 3. 057 2. 831 2. 85 2. 47 2. 28 1. 5 1. 41 13. 1 A/R turnover 62. 61 64. 58 61. 93 42. 45 41. 39 40. 11 76. 42 78. 53 72. 33 104. 9 131. 3 118. 7 Inventory turnover 4. 15 4. 33 4. 33 3. 8 3. 86 4. 02 4. 2 4. 2 4. 1 2. 9 2. 97 2. 83 Short term liquidity Current ratio 2. 47 2. 91 2. 81 1. 721 1. 941 2. 069 2. 08 2. 5 2. 74 2. 51 3. 34 3. 32 0. 33 . 52 0. 57 0. 31 0. 53 0. 72 0. 59 1 1. 31 0. 88 1. 23 1. 43 0. 49 0. 40 0. 43 1. 704 1. 283 1. 208 0. 73 0. 63 0. 6 1. 03 1. 06 1. 36 Quick ratio Long term solvency Debt/Equity ratio 2010 2012 Big Lots 2011 2010 2012 Dollar Tree 2011 2010 Belk. inc 2012 2011 2010 Profit Margin Return on Equity 40. 00% 35. 00% 30. 00% 25. 00% Freds, inc 20. 00% Big Lots 15. 00% Dollar Tree 10. 00% Belk. inc 5. 00% 0. 00% 2012 2011 8. 00% 7. 00% 6. 00% 5. 00% 4. 00% 3. 00% 2. 00% 1. 00% 0. 00% Freds, inc Big Lots Dollar Tree Belk. inc 2012 2010 2011 2010 Debt-to-Equity Ratio Inventory turnover 2. 00 5. 00 4. 00 Freds, inc 3. 00 Big Lots 1. 50 Freds, inc Big Lots 1. 00 Dollar Tree Dollar Tree 2. 00 Belk. inc 1. 00 Belk. inc 0. 50 0. 00 0. 00 2012 2011 2010 2012 2011 2010 Exhibit 3: Income statement Fred,inc Statement of Income January 28, 2012 Net sales Cost of goods sold 1879059 1340519 100% 71. 34% Gross profit 538540 Depreciation and amortization 100% 71. 39% 1788136 1288899 100% 72. 08% 28. 66% 527018 28. 61% 499237 27. 92% 34190 1. 82% 29236 1. 59% 26387 1. 48% Selling, general and administrative expenses 453195 24. 12% 451064 24. 49% 434356 24. 29% Operating income Interest income Interest expense 51155 -156 553 2. 72% -0. 01% 0. 03% 46718 -234 424 2. 54% -0. 01% 0. 02% 38494 -189 82 2. 15% -0. 01% 0. 03% Income before income taxes 50758 2. 70% 46528 2. 53% 38201 2. 14% Provision for income taxes 17330 0. 92% 16941 0. 92% 14586 0. 82% 33428 1. 78% 29587 1. 61% 23615 1. 32% $ $ January 30, 2010 1841755 1314737 Net income $ January 29, 2011 $ $ $ Big Lots, Statement of Income January 27, 2012 Net sales Cost of goods sold Gross pr ofit Selling, general and administrative expenses Other Operating Expense Operating income $ January 28, 2011 5,202,269. 00 3,131,862. 00 2,070,407. 00 100. 00% 60. 20% 39. 80% 1,634,532. 00 January 29, 2012 4,952,244. 00 2,939,793. 00 2,012,451. 00 100. 00% 59. 36% 40. 64% 31. 42% 1,567,500. 0 90,280. 00 1. 74% 345,595. 00 6. 64% $ 4,726,772. 00 2,807,466. 00 1,919,306. 00 100. 00% 59. 39% 40. 61% 31. 65% 1,532,356. 00 32. 42% 78,606. 00 1. 59% 74,904. 00 1. 58% 357,345. 00 7. 22% 325,010. 00 6. 88% $ Earnings Before Interest And Taxes Interest Expense 345,422. 00 6. 64% 357,957. 00 7. 23% 325,185. 00 6. 88% 3,530. 00 0. 07% 2,573. 00 0. 05% 1,840. 00 0. 04% Income Before Tax 341,892. 00 6. 57% 355,384. 00 7. 18% 323,345. 00 6. 84% Income Tax Expense 134,657. 00 2. 59% 132,837. 00 2. 68% 121,975. 00 2. 58% Net income 207,064. 00 3. 98% 222,524. 00 4. 49% 200,369. 00 4. 24% Dollar Tree, Statement of Income January 28,2012 Revenues $ January 29,2011 Selling and admistrtive expense 64. 13% 35. 87% 3,794. 8 2,087. 60 1,596. 2 Gross margin 100% 4252. 2 2378. 3 cost of sales 6630. 5 $ 5882. 40 24. 07% 1,457. 60 100% January 30,2010 $ 5,231. 20 100% 64. 51% 35. 49% 3,374. 40 1,856. 80 64. 51% 35. 49% 24. 78% 1,344. 00 25. 69% Restructing charges Goodwill impairment — — — intangible and other asset impairment — — — operating expense $ 1,596. 2 24. 07% operating income interest expense interest income other income 782. 1 2. 9 –0. 3 11. 80% 0. 04% Income before income taxes Net income $ 1,457. 60 24. 78% 10. 71% 0. 10% 0. 00% 630 5. 6 –5. 5 779. 5 ncome taxes $ 11. 76% 291. 2 488. 3 4. 39% 7. 36% 1344 25. 69% 9. 80% 0. 10% -0. 10% 512. 8 5. 2 — 629. 9 $ $ 10. 71% 507. 6 9. 70% 232. 6 397. 3 3. 95% 6. 75% 187. 1 320. 5 3. 58% 6. 13% $ Belk, Statement of Income 2012 2011 Revenues 3,699,592 100% Cost of goods sold (Including occupancy, distribution an d buying $ expenses) 2,461,515 66% 938008 2012 3513275 100% 2353536 66% 25% 914078 3143 0. 08% 2302 —- Operating income Interest expense Interest income Loss on extinguishment of debt Gain on investments Income before income taxes Income tax expense Net income Gain on sale of property and equipment Asset impairment and exit costs Pension curtailment charge $ 100% 2271925 68% 26% 886263 26% 6416 0. 18% 2011 0. 06% 0. 06% 0. 00% 6096 —– 0. 17% 0. 00% 39915 2719 1. 19% 0. 08% 300190 Selling, general and administrative expenses 3346252 8. 11% 245981 7. 00% 147441 4. 41% -50218 328 -922 —–250098 66950 183148 -1. 35% 0. 01% 0. 02% 0. 00% 0. 0676 1. 80% 0. 0495 -50679 569 ——–195871 68243 127628 -1. 44% 0. 02% 0. 00% 0. 00% 0. 0557 1. 94% 0. 0363 -51321 1027 —43 97190 30054 67136 -1. 53% 0. 03% 0. 00% 0. 00% 0. 029 0. 89% 2 $ $ $ $ Exhibit 4: Balance Sheet Freds,inc Balance Sheets January 28, 2012 January 29, 2011 January 30, 2010 January 31, 2009 ASSETS Current assets: Cash and cash equivalents 27130 4. 29% 49182 8. 26% 54742 9. 58% Account Receivables Inventories 31883 331882 5. 04% 52. 51% 28146 313384 4. 73% 52. 62% 28893 294024 Other non-trade receivables 32090 5. 08% 26378 4. 43% Prepaid expenses and other current assets Total current assets 12321 435306 1. 95% 68. 88% 12723 429813 Property and equipment 161112 25. 49% 139931 Equipment under capital leases 97 0. 02% – Intangible assets, net 32191 5. 09% 22193 3. 73% 16035 2. 81% 9042 1. 66% Other noncurrent assets, net Total assets $ 3276 631982 0. 52% 100% $ 3591 595528 0. 60% 100% $ 4040 571441 0. 71% 100% $ 4442 544775 0. 82% 00% LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities: Accounts payable $ 106886 16. 91% $ 81002 13. 60% $ 87393 15. 29% $ 69955 12. 84% 658 0. 10% 201 0. 03% 718 0. 13% 243 0. 04% Current portion of indebtedness $ $ $ $ 35128 6. 45% 5. 06% 51. 45% 28857 301537 5. 30% 55. 35% 25193 4. 41% 15782 2. 90% 2. 14% 72. 17% 10945 413797 1. 92% 72. 41% 11912 393216 2. 19% 72. 18% 23. 50% 137569 24. 07% 138036 25. 34% – 39 Accrued expenses and other 44876 7. 10% 45371 7. 62% 39621 6. 93% 46659 8. 56% Deferred income taxes 23878 3. 78% 21142 3. 55% 19373 3. 39% 13061 2. 40% Total current liabilities 176298 27. 90% 147716 24. 80% 147105 5. 74% 137667 25. 27% Long-term portion of indebtedness 6640 1. 05% 3969 0. 67% 4179 0. 73% 4866 0. 89% Deferred income taxes 5633 0. 89% 2069 0. 35% 2009 0. 35% 1328 0. 24% Other noncurrent liabilities Total liabilities 19799 208370 3. 13% 32. 97% 17886 171640 3. 00% 28. 82% 17209 170502 3. 01% 29. 84% 13833 157694 2. 54% 28. 95% Common stock, Class A voting, no par value 105384 16. 68% 131367 22. 06% 131685 23. 04% 136877 25. 13% Common stock, Class B nonvoting, no par value Retained earnings 317364 50. 22% 291649 48. 97% 268350 46. 96% 249141 45. 73% Accumulated other comprehensive income 864 0. 14% 872 0. 15% 904 0. 16% 1063 How to cite Comparing of Financial Statement for Similar Companies, Papers

The Awakening commentary Essay Example

The Awakening: commentary Essay From the Victorian era, Chopin startled critics with her tale of a woman’s abortive struggle towards independence in an oppressive society. By using women as her protagonists, Chopin highlights their sexist roles in literature; however she restricts their development through a controlled, authorial third person narrative. It thus seemed conducive to transform The Awakening into a series of English sonnets, revealing the undeveloped characterisation of Edna with Robert, through their separation. Therefore, the audience for my piece would be educated readers who enjoy reading poetry that has a challenging and unconventional form. I shed new light on the short story by elucidating Edna’s role in society through highlighting the narrow and stereotypical way in which women are often portrayed in literature. The short story distances the protagonist from her emotional development, because it is written in the third person narrative. Hence, the form does not offer the opportunity for character expansion in the same way the sonnets do. My transformation moves from a third person, omniscient narrator in the novel to dual first person narrative. For example, Edna openly declares her love for Robert, at the time of her death: â€Å"I’m the person who deserves your love.† The narrative voice appears more autonomous in the sonnet because the author’s evaluation of the moral choices that her characters make is lost. The sonnet form successfully enables Edna to reveal her true emotions to the reader, whilst shedding light on the character’s relationships in the short story. We will write a custom essay sample on The Awakening: commentary specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Awakening: commentary specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Awakening: commentary specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The form of English sonnets enabled me to phonetically create the sound of a heart beating through the strict meter of iambic pentameter. Therefore, when the two characters reveal their feelings to each other the meter is tight, mirroring the natural sound of a heart beating. For example, Robert declares: â€Å"The bonds we made grew deeper than the sea.† Robert uses a comparative analogy to describe his love for Edna, which suggests there is positive emotional relationship between the two characters. The extended metaphor of the sea has been used to satirize the literary archetype of Edna by communicating the narrow portrayals of women within literature. For example, in the story, Chopin describes the sea as â€Å"seductive,† â€Å"soft† and â€Å"sensuous,† which are typical modifiers that are used to describe women. Hence, I took the initiative to mimic Chopin’s stereotypical portrayal of Edna by including imagery of the sea, within Robertâ€℠¢s sonnet. I have crafted the structure in the final sonnet where the iambic pentameter deliberately fails after the first quatrain, creating the sound of a dying and irregular heartbeat. This phonetically indicates Edna’s death at the end of the story as the strict rules of the sonnet are broken. A key linguistic device used is the semantic field of death: â€Å"drowned,† â€Å"black† and â€Å"took my breath.† The verb â€Å"drowned,† clearly reveals Edna’s death to the reader, as this is not explicitly stated in the story but merely implied. Also, the modifier â€Å"black† describes Edna’s death as fatal which contrasts to the story, where it is implied that Edna will be re-awakened by the sea. This makes the reader believe that Edna’s conflicting relationship with Robert has ended because she has resorted to suicide. In this sonnet, Edna blames Robert for her emotional downfall and suicide, mirroring Eve, who according to the Bi ble, led Adam to the forbidden fruit, causing the corruption of mankind. Juxtaposition of Edna’s beauty has been used in the third sonnet to highlight her cunning and manipulative ways as a female protagonist. For example, the final line: â€Å"But now, you’re bad as hell and dark as night,† highlights Robert’s eventual realisation of Edna’s tarnished internal beauty. The similes â€Å"bad as hell,† and â€Å"dark as night,† uses bleak imagery of nature to highlight Edna’s wicked transformation to the reader. This contrasts to Edna’s beauty initially being compared to the ocean in the first sonnet: â€Å"your beauty’s liberal like the sea.† However, in the final sonnet Robert no longer perceives Edna as beautiful, but Edna herself. For example, her vanity is revealed in line five: â€Å"since my beauty and fairness enticed you†¦Ã¢â‚¬  The lexical choice: â€Å"my† arrogantly used by Edna implies that she possess all beauty, above nature which also depicts Eveâ€℠¢s attraction to her own image when she sees her reflection in the water. This ties the sonnet in with the theme of beauty in the short story and succeeds in reinforcing to the reader the view that many authors recycle archetypes of women in literature. Antithesis has been used in the first line of the final sonnet to demonstrate Edna’s transition from life to death. For example, â€Å"the calm, seducing sea turned black with death.† The contrast metaphorically uses the sea, describing the change in nature to indicate Edna’s change. This was successful as English sonnets often refer to love, beauty and nature, thus I endeavoured to include this in the first line to create a dramatic beginning. The conflicting emotions between the two characters stemmed from Robert when he says: â€Å"†¦he can only be the love for thee.† Robert refers to Là ©once in the third person, which distances him from Edna and Robert’s relationship; implying that he has realised his mistakes with Edna. The transformation has used the satirical portrayal of the protagonist in The Awakening to highlight the strict gender constraints placed upon the character and in doing so, shedding light on the emotional development of Edna and Robert while they are separated in the short story. The sonnet form has endeavoured to capture a first- hand perspective of the two characters in an attempt to elucidate characterisation in the story.

The eNotes Blog e-Readers Celebration orSacrilege

e-Readers Celebration orSacrilege Some of the hottest gifts this past Christmas were e-readers: Kindles, Nooks, iPhones, and iPads. The industry expected sales of e-texts to soar and they were not disappointed. In fact, the Association of American Publishers reports that sales took a mighty jump, up an estimated 115.8% in the month of January, and generated some $69.9 million in revenue. No other segment of the publishing industry (paperback, trade paper, hardbacks or audiobooks) saw an increase in sales. In fact, sales took a hit in all other sectors. Mass market paperback sales fell by 30.9%, trade paper dropped by 19.7%, and hardbacks by 11.3%. So are traditional books doomed to go the way of quill and parchment? Perhaps. One day. But there is still a lot of love out there for the real book. A very unscientific poll I recently conducted included comments from defenders of traditional texts, some grudging acknowledgment of the plus sides of e-readers, and a few out-and-out converts to new media. Here is a sampling of some of those comments. From My Cold, Dead Hands! Pffft to the e-Readers: Maybe I dont want to read the new version of Alice in Wonderland. I would prefer to read a second edition in old type, weathered pagesa book that took decades to get into my hands. I got a big Shakespeare book from 1864 and it feels great to read. Who cares what the file date is on an electronic file? Give me a real book. After all candles, incense, hot bath, and an e-reader? No. I like my books still. I want to feel the paper. I want to hold the book. Its a sensory experience. If the book makes me cry, I want my teardrop to darken the page and smear the ink. If someone had the book before me, I want to see   notes in the margins, the messages from mothers who gifted the books (before the giftee sold it to Half-Price Books). I, For One, Have Decided to Extend a Hand to Our Electronic Overlords: I have a KindleI use it for my junk food pleasure reads. Theres nothing like a book and I still have, buy, and read tons of them, but theres only so much space and so many bookshelves. The nice thing about the Kindle is the highlighting and notes featuresthe dictionary too, but its fun to reread a book and see what you said on a previous read (you can also save/print, etc., the notes). The free classics are a plus, but the versions are so so. Its also nice when you want instant gratificationlike junk foodyou want it NOW. :) I have a Kindle and I love it for the most part, but I still do read real books. Its really difficult to flip back and forth in the Kindle, which is my only complaint. For instance, Im reading The Joy Luck Club and I keep getting confused about the characters. Since Im reading a real book version, I can easily bookmark the page that lists the characters and also scan through the previous chapters to recall their individual stories. But since we are all book junkies here, the Kindle keeps the clutter down a bit. Ive Seen the Light! And Its the Soft, Sweet Glow of My e-Reader: I like being able to read a lot for very little dough. The savings √+. (The local news) did a story on my sons school and their e-books and the fact that all students are required to have laptops. The story was due to the fact that they had all classes from home during the icy weather. As for the e-books, the big advantage is that they come to life. They have links, animation, easy to navigate, easy to click on a word and it will take you to the glossary definition if it is a vocabulary word to be learned for the section and many other things e-books are quite a worthwhile technological advancement. I bought it to combat clutter crisis. Good to read long novels while standing on public transit. I read most of Wolf Hall on Toronto subways. Where do you stand? We would love to hear your own thoughts about e-readers. If youve bought one, do you like it? Why or why not? If you havent, do you plan to do so?

49 Unforgettable F. Scott Fitzgerald Quotes

49 Unforgettable F. Scott Fitzgerald Quotes F. Scott Fitzgerald is an American writer known for works like The Great Gatsby and Tender is the Night, along with other novels and short stories. Read 49 quotes from the life and works of F. Scott Fitzgerald. Quotes About Women A letter to his daughter, November 18, 1938 A great social success is a pretty girl who plays her cards as carefully as if she were plain. The Notebooks of F. Scott Fitzgerald Debut: the first time a young girl is seen drunk in public. Tender Is the Night It took him a moment to respond to the unguarded sweetness of her smile, her body calculated to a millimeter to suggest a bud yet guarantee a flower. Quotes About Men The Notebooks of F. Scott Fitzgerald Men get to be a mixture of the charming mannerisms of the women they have known. The Great Gatsby No amount of fire or freshness can challenge what a man will store up in his ghostly heart. This Side of Paradise The idea that to make a man work youve got to hold gold in front of his eyes is a growth, not an axiom. Weve done that for so long that weve forgotten theres any other way. Life and Love The Offshore Pirate, Flappers and Philosophers All life is just a progression toward, and then a recession from, one phrase - I love you. Tender is the Night Either you think - or else others have to think for you and take power from you, pervert and discipline your natural tastes, civilize, and sterilize you. The Great Gatsby Every one suspects himself of at least one of the cardinal virtues. The Notebooks of F. Scott Fitzgerald The kiss originated when the first male reptile licked the first female reptile, implying in a subtle, complimentary way that she was as succulent as the small reptile he had for dinner the night before. The Diamond as Big as the Ritz, Tales of the Jazz Age At any rate, let us love for a while, for a year or so, you and me. Thats a form of divine drunkenness that we can all try. This Side of Paradise There used to be two kinds of kisses. First, when girls were kissed and deserted; second, when they were engaged. Now theres a third kind, where the man is kissed and deserted. If Mr. Jones of the nineties bragged hed kissed a girl, everyone knew he was through with her. If Mr. Jones of 1919 brags the same, everyone knows its because he cant kiss her anymore. On Writing A letter to his daughter All good writing is swimming under water and holding your breath. The Crack-Up Boredom is not an end-product, is comparatively rather an early stage in life and art. Youve got to go by or past or through boredom, as through a filter, before the clear product emerges. A letter to his daughter, April 27, 1940 Often I think writing is a sheer paring away of oneself leaving always something thinner, barer, more meager. A letter to his daughter, August 3, 1940 Poetry is either something that lives like fire inside you - like music to the musician or Marxism to the Communist - or else it is nothing, an empty formalized bore around which pedants can endlessly drone their notes and explanations. The Notebooks of F. Scott Fitzgerald Show me a hero and I will write you a tragedy. When the first-rate author wants an exquisite heroine or a lovely morning, he finds that all the superlatives have been worn shoddy by his inferiors. It should be a rule that bad writers must start with plain heroines and ordinary mornings, and, if they are able, work up to something better. One Hundred False Starts Mostly, we authors must repeat ourselves - thats the truth. We have two or three great moving experiences in our lives - experiences so great and moving that it doesnt seem at the time that anyone else has been so caught up and pounded and dazzled and astonished and beaten and broken and rescued and illuminated and rewarded and humbled in just that way ever before. The Last Tycoon Writers arent people exactly. Or, if theyre any good, theyre a whole lot of people trying so hard to be one person. Its like actors, who try so pathetically not to look in mirrors. Who lean backward trying - only to see their faces in the reflecting chandeliers. Youth and Aging The Diamond as Big as the Ritz, Tales of the Jazz Age Everybodys youth is a dream, a form of chemical madness. The Notebooks of F. Scott Fitzgerald Genius goes around the world in its youth incessantly apologizing for having large feet. What wonder that later in life it should be inclined to raise those feet too swiftly to fools and bores. It is in the 30s that we want friends. In the 40s, we know they wont save us any more than love did. Cavalcade of America Radio Show The man who arrives young believes that he exercises his will because his star is shining. The man who only asserts himself at 30 has a balanced idea of what willpower and fate have each contributed. The one who gets there at 40 is liable to put the emphasis on will alone. The compensation of very early success is a conviction that life is a romantic matter. In the best sense, one stays young. A letter to his cousin Cici After all, life hasnt much to offer except youth, and I suppose for older people, the love of youth in others. Bernice Bobs Her Hair At 18 our convictions are hills from which we look; at 45 they are caves in which we hide. O Russet Witch! The years between 35 and 65 revolve before the passive mind as one unexplained, confusing merry-go-round. True, they are a merry-go-round of ill-gaited and wind-broken horses, painted first in pastel colors, then in dull grays and browns, but perplexing and intolerably dizzy the thing is, as never were the merry-go-rounds of childhood or adolescence; as never, surely, were the certain-coursed, dynamic roller-coasters of youth. For most men and women these 30 years are taken up with a gradual withdrawal from life. Places The Swimmers France was a land, England was a people, but America, having about it still that quality of the idea, was harder to utter - it was the graves at Shiloh and the tired, drawn, nervous faces of its great men, and the country boys dying in the Argonne for a phrase that was empty before their bodies withered. It was a willingness of the heart. Letter, July 29, 1940 Isnt Hollywood a dump - in the human sense of the word. A hideous town pointed up by the insulting gardens of its rich, full of the human spirit at a new low of debasement. Great One-Liners The Notebooks of F. Scott Fitzgerald No grand idea was ever born in a conference, but a lot of foolish ideas have died there. Optimism is the content of small men in high places. An idea ran back and forward in his head like a blind man knocking over the solid furniture. Forgotten is forgiven. You can stroke people with words. A letter to his daughter, September 19, 1938 Nothing is as obnoxious as other peoples luck Notes for The Last Tycoon Action is character. The Great Gatsby Personality is an unbroken series of successful gestures. Sometimes it is harder to deprive oneself of a pain than of a pleasure. The Crack-Up The test of a first-rate intelligence is the ability to hold two opposed ideas in the mind at the same time, and still retain the ability to function. The Beautiful and Damned The victor belongs to the spoils. Society and Culture A letter to his daughter, August 24, 1940 Advertising is a racket, like the movies and the brokerage business. You cannot be honest without admitting that its constructive contribution to humanity is exactly minus zero. This Side of Paradise People try so hard to believe in leaders now, pitifully hard. But we no sooner get a popular reformer or politician or soldier or writer or philosopher - a Roosevelt, a Tolstoi, a Wood, a Shaw, a Nietzsche, than the cross-currents of criticism wash him away. My Lord, no man can stand prominence these days. Its the surest path to obscurity. People get sick of hearing the same name over and over. The Rich Boy Let me tell you about the very rich. They are different from you and me. They possess and enjoy early, and it does something to them, makes them soft where we are hard, and cynical where we are trustful, in a way that, unless you were born rich, it is very difficult to understand. They think, deep in their hearts, that they are better than we are because we had to discover the compensations and refuges of life for ourselves. Even when they enter deep into our world or sink below us, they still think that they are better than we are. They are different. Letter to Ernest Hemingway, August 1936 Riches have never fascinated me, unless combined with the greatest charm or distinction. Babylon Revisited Family quarrels are bitter things. They dont go according to any rules. Theyre not like aches or wounds; theyre more like splits in the skin that wont heal because theres not enough material. The Notebooks of F. Scott Fitzgerald The easiest way to get a reputation is to go outside the fold, shout around for a few years as a violent atheist or a dangerous radical, and then crawl back to the shelter. The Past Show Mr. and Mrs. F. to Number - It is sadder to find the past again and find it inadequate to the present than it is to have it elude you and remain forever a harmonious conception of memory. The Great Gatsby So we beat on, boats against the current, borne back ceaselessly into the past. Sources: Fitzgerald, F. Scott. Selected Letters by F. Scott Fitzgerald. A.B. Rudnev, 2018. Fitzgerald, F. Scott. The Notebooks of F. Scott Fitzgerald. Harcourt Brace Jovanovich, October 1, 1978. Fitzgerald, F. Scott. Flappers and Philosophers. Vintage Classics, Vintage, September 8, 2009. Fitzgerald, F. Scott. Tales of the Jazz Age. Vintage Classics, Vintage, August 10, 2010. Fitzgerald, F. Scott. F. Scott Fitzgerald on One Hundred False Starts. The Saturday Evening Post, March 4, 1933. Various Authors. Cavalcade of America. CBS, 1937. Fitzgerald, F. Scott. The Swimmers. The Saturday Evening Post, October 19, 1929. Fitzgerald, F. Scott. Babylon Revisited. The Saturday Evening Post, February 21, 1931. Fitzgerald, F. Scott and Zelda. Show Mr. and Mrs. F. to Number - . Esquire, May 1, 1934.

Multicultural Approaches to Counseling Essay Example | Topics and Well Written Essays - 750 words

Multicultural Approaches to Counseling - Essay Example The facts of The Urban League Report also points to some of the most significant realities about the cultural background of the African American men who need special attention in the process of counseling. The cultural, educational, historical, racial, traditional, and personal background of the African American as presented through the article suggest some vital issues that are faced by the counselors as they carry on with the efforts of accommodating the specific needs of the cultural context of the African American males. The various issues to be considered in the Counseling of African American Men as presented in the article are relevant information, though it does not offer the complete picture. The issues offered under the heads Racism, Problems of aggression and control, Cultural alienation/disconnection, Self-esteem issues, Dependency issues, Attitudes and behaviors related to seeking help etc correspond to some of the essential issues in the cultural context of the African A mericans, though there other aspects as well. The guidelines for counseling the African American Men as well as the five stages of counseling the African American Men also offer pertinent information on the issue. ... 2. What use, if any, can a counselor make, of information such as this The article "Counseling African American Men (a summary)" has an important value to the counseling practitioners working in the cultural background of the African American Men as it deals with some of the most pertinent aspects of the issues corresponding to the cultural context of these people. "All humans are situated in an historical as well as a cultural process. Any understanding of African American men is predicated on an understanding of African American history and culture. This means that counseling approaches must be based on an understanding of and sensitivity to the personal history of African Americans." (Counseling African American males: The male socialization process of African American males, 1995-2001). A counselor in the cultural background of the African American Men can make use of some basic information offered by the article and primarily, it offers to present the cultural and historical context of these people which will guide the counselor in this line. The a rticle has immense significance as it offers the historical and cultural perspectives with an immediate response to the Black experience in America. The value of the article at the hands of the counselors working in the background of the African American men amounts as it offers to present some of the basic issues that needed to be considered in the counseling of the African American Men. Some of the issues relating to the counseling of the African American males are presented by the article, which include the issues of racism, problems of aggression and control, cultural alienation or disconnection, matters relating to self-esteem, dependency, and the attitudes and

Operations Management Essay Example | Topics and Well Written Essays - 1500 words - 3

Operations Management - Essay Example In opposite accord, British Airways is a full service airline model able to provide higher cost ticketing to consumers due to the strength of its brand under a premiumisation model in marketing. British Airways is able to maintain its competitive edge through operational structuring with emphasis on technology support, dependability, and high quality especially as it pertains to employee engagement with revenue-building consumers. Both airlines have significantly different operational strategies, giving each a unique competitive advantage stemming from operational strategy development and implementation. This report illustrates the unique strategic operational return on investments for both companies that continue to sustain these airline models. The operational strategies of Ryanair and BA For companies that maintain a broad and diverse supply chain network in order to provide products and services, such as British Airways, holding costs for warehousing and inventory management are significant. These costs include space, labour support, utilities, and even taxation (Heizer and Render 2004). For diverse procurement models, these costs are unavoidable as facility management requires expenditures for support labour and technology support on receivables and deliverables (Heizer and Render 2004). ... -fluctuating consumer demand in this industry that affect strategic planning and operational procurement (British Airways 2010; Anderson and Day 2009). Coupled with vendor-supplied materials needed to carry out its full-service model, it was no longer efficient for British Airways to maintain decentralised procurement strategies with products deliverable from over 80 different countries. The costs of procurement and warehousing were adding unavoidable, variable costs into the business model that continued to seize competitive cost advantages from British Airways. Low-cost, no-frills carriers were emerging in multiple consumer sectors that were able to negate high inventory holding costs and distribution costs associated with a diverse supply chain network. As it pertains to the costs of procurement, British Airways faced a trade-off situation: Continue to absorb costs by operating under a decentralised supply chain strategy to avoid change or to sustain and allocate capital resources to centralise supply chain strategies and eliminate redundancies. There were multitudes of opportunity costs associated with the existing supply network, therefore the business determined that implementation of appropriate procurement planning software (in this case SAP) were necessary to radically alter the supply network. The business changed its procurement strategy to include development of more strategic alliances with vendors, including involving suppliers during the early stages of product and service development, taking advantage of supplier expertise to assist in creating a mutually-rewarding procurement network. These are significantly important operational strategies for cost controls in supply chain strategies (Copacino 1996; Ragatz 1997). British Airways began to benchmark

An Analysis of Anne Bradstreet: In Memory of My Dear Grandchild Elizabe

An Analysis of Anne Bradstreet: In Memory of My Dear Grandchild Elizabeth Bradstreet    The Puritan woman's life was one entrenched in self-examination; bringing about the assembly of a spiritual armor in order to duel feminine sexuality to the death. In the elegy "In Memory of My Dear Grandchild Elizabeth Bradstreet, Who Deceased August, 1665, Being a Year and Half Old," Bradstreet does not to fight with the expected vengeance against the manifestation of her "evil," her child, as one would expect within the given spiritual context. Instead, Bradstreet refers to her daughter with terms of affection, calling her "dear" and "sweet babe." This rejection of the Puritan patriarchy while remaining within a loose form of elegiac style is a cunning method of subversion. The value-laden categorical relationship made between the initial section of the elegy concerned with connections of   femininity to nature, mother earth, and the body is juxtaposed with the secondary section of the elegy   referring to maleness. Maleness is related to death, the fall of nature, and time providing t...

Operation Management Assignment Essay

Question1: Why is operations management important in this company ?Operations management refers to the administration of business practices to create the highest level of efficiency possible within an organization. Operations management is concerned with converting materials and labor into goods and services as efficiently as possible to maximize the profit of an organization (Stevenson, W. J., & Hojati, M., 2007). The operations function comprises a significant percentage of the employees and physical assets in most organizations. Operations managers are concerned with each step in providing a product or service. They determine what should go into an operating system, such as equipment, labor, facilities, materials, energy, and information, to produce the output(Stevenson, William J., and Mehran Hojati., 2007). Operations managers are also responsible for critical activities such as materials management, capacity planning, purchasing, scheduling and quality. The importance of operat ions management has increased dramatically in recent years. Significant competition, shorter product and service life cycles, better educated and quality-conscious consumers, and the capabilities of new technology have placed pressures on the operations function to improve productivity while providing a broader array of high-quality products and services. Concept Design Services was an inward looking manufacturing company which focused on complex and cyclical industrial mouldings. Since 1999, it transformed and upgraded to more profitable household products business. Right now, it is an integrated service provider that works with design houses to provide end-to-end product design, manufacturing and distribution of high-quality design homeware. Jim Thompson explained the differentiation CDS from other competitors is that CDS uses the latest, precision equipment, bought the best quality moulds, and generally positioned as ‘technical professionals with a customer focused service’. Under the management of Linda Fleet, they discovered that one of their major strengths could be turned into a high generator of profitable business. They set up two different brands. ‘Focus’ and ‘Concept’. Focus products are more traditional with stable volumes, while concept products  are much more fashion and seasonal with variable sales volumes. Within two years of introducing their new product lines, concept products began to generate 75 percent of their profits. For dealing with the more and more requirements, 24 large injection-moulding machines and robotic devices are involved in the productive process. However these new products require more complex machinery and longer operating times. With the company’s expansion and increased demand for their products, operations management is important for achieving time efficiency so that to achieve the profit efficiency the most. It is also significant because it enables proper production planning through coordination of activities among the design, manufacturing, sales and distribution departments. The complexity of their production process and delivery services with seasonal volume change demand good operation management if they are to succeed in forecasting and meeting their customer demands on time meanwhile reserve reasonable inventory(Drà ¶ge, C., Vickery, S., & Mark land, R. E., 1994). Through proper operations management, out of stock occurrences can be greatly reduced by accurately forecasting sales leading to reduction in delivery costs. Moreover, due to the product life cycle becomes shorter and shorter, developing new products to fulfill the needs of customers and understanding the fashion trend are also needed great operation management. Question 2: How do the 4 V’s (volume, variety, variation, visibility) influence the way CDS operates? Draw a 4 V’s profile for the companies’ goods and services. Volume: CDS has two main brands ‘Focus’ and ‘Concept’. Concept products take up 75% of their revenue and the bulk of their profits. Concept products are premium-priced whose lift cycle is short from the survey of a lifestyle magazines. The products are low repetition with high unit costs due to the SKU are with large numbers, but the only unit sales volume is not very high. The old fashioned products are usually replaced by a new version in pretty short time. Concept products are less systemization compared with Focus products. Focus products focus on a small handful of customers with large size of each order. Variety: CDS has an excellent new product development process. It usually takes around three months to get a new mould, which then has to be tested. For the help of bonus payment, they have good output and excellent productivity. The products are flexible according to the market  condition and customer needs. Concept products and the whole design, ma nufacture, sales, distribution process is rather complex. The new product development department receive detailed drawings of the new products from the Design Office managed by Marketing department, which shows CDS pay much attention to match customer needs. For doing the whole things above, the unit cost of CDS product is high. Variation: For Focus products , the vast majority of deliveries are to a small handful of customers. The size of each order is usually very large, with deliveries usually to customers own depots, which means the variation is stable, predictable. While for the more profitable Concept products, they are much more seasonal so that it is difficult to makes capacity planning and scheduling at peak times around November and Easter just after the spring trade fair in London. Take the consideration that concept products hold the bulk of profit, in total, the variation of the products is changing capacity and flexible. They are in touch with demand so that the unit cost of product is very high. Visibility: CDS pay much attention to understand the needs of customers. They use different kinds of methods to interact with customers, such as magazine survey, face to face interaction, questionnaire, etc. From their research, they find some customers keep their products ‘on display’ in their kitchens as lifestyle statements rather than putting them away in cupboards. And they use this research result in marketing and products design, especially to develop the same product with different color to fulfill the seasonal needs. Since they produce fashion products with high quality, the time lag between production and consumption is very short, otherwise they may fall behind the fashion trend. Their sales and revenue increase very fast reflects that customers satisfy their service including products and distribution. Question 3 What would you recommend to the company if they asked you to advise them in improving their operations? (45 marks) Concept product and Concept offic e needed to be focused on, while at the same time maintain Focus products sales. From the chart 1, we can tell the total sales increase dramatically, especially after 2001 concept products are sold in the market. The net profit before tax also goes up in a pretty fast speed. As chart 2 shows, the rate of profit doubled during the year between 2001 and 2006. From chart 3,  we can see the trend of Concept products is increasing dramatically, which means CDS needs to be paid much more attention in this series. The company should go deep to research the needs of customers and the fashion trend to develop a series of satisfying products with high rate of profit and reputation score. However, after a peak in 2001, the focus products sales becomes smooth and steady, the company need to maintain the sales volumes. Due to the stable sales of focus products, company is suggested to forecast the sales and arrange the manufacturing beforehand with satisfactory accuracy. By doing that, the rate of profit of focus products may have certain increase by reducing the cost of inventory and overhead (Xiao, Y., Li, G., & Zhang, J., 2011). Inventory management needs to be strengthened. From the chart above, we can conclude that with the dramatically development of the products, the inventory increases as the sales goes up even much sharper than sales. The company should take care of the inventory management seriously. They have to take some methods to reduce inventory. On the one hand , it can reduce a lot money , on the other hand, for fashion and short life cycle products the longer time they keep in the warehouse, the less value they have. Sales channels are not only limited to the offline, but also online sales channels needed to be adopted. With the development of internet, Internet has become the fastest way and the most effective method to understand customers. Customer can upload their feedback of products immediately, and the company can use these material to arrange the following design plan. Online sales channel is good for inventory management, which meets the finding of the second suggestions. More oversea cooperation with local company brings their culture into design. Different country has different culture and different understanding of beauty and fashion. CDS is advised to cooperate with local company from oversea to enter the market with the products needed by the customers at local. The local company may better at understanding the needs of local customers. CDS can take in the efforts of local company and design the product in accordance with the market demand(Robb, D. J., Xie, B., & Arthanari, T., 2008). Adopt computer-assisted software for improve the whole process. Computer software such as ERP can effectively improve the company efficiency. A company can  use to store and manage data from every stage of business, including: Product planning, cost and development, Manufacturing, Marketing and sales, Inventory management, Shipping and payment. Measurements, analysis and simulation capabilities can help companies plan better and react sooner and more effectively to changes in demand, competitive actions, and supply chain disruptions. Balance between customers’ needs and operation costs. As a company, the main task is getting profit. The idea of being customer centric does not means that customer must be provided with everything they want. Company must have to strike balance between what customer would like and what operation can afford. Reference Stevenson, W. J., & Hojati, M. (2007). Operations management (Vol. 8). Boston: McGraw-Hill/Irwin. Xiao, Y., Li, G., & Zhang, J. (2011). Passive data storage based housewares store management system. In Web Information Systems and Mining (pp. 51-56). Springer Berlin Heidelberg.Stevenson, W. J., & Hojati, M. (2007). Operations management (Vol. 8). Boston: McGraw-Hill/Irwin. Drà ¶ge, C., Vickery, S., & Markland, R. E. (1994). Sources and outcomes of competitive advantage: an exploratory study in the furniture industry. Decision Sciences, 25(5†6), 669-689. Robb, D. J., Xie, B., & Arthanari, T. (2008). Supply chain and operations practice and performance in Chinese furniture manufacturing. International journal of production economics, 112(2), 683-699.

Social Attitudes Toward Vietnam Veterans Essay - 1562 Words

Social Attitudes Toward Vietnam Veterans I have always been interested in the Vietnam War and the results of â€Å"the longest war in America.† Therefore, I have decided to examine the social attitudes toward Vietnam veterans. Since I feel so passionately about the way that Vietnam veterans are viewed, the purpose of my paper is to inform others about the way that the veterans have been criticized and misrepresented. Personally, I hope to gain a further understanding of the attitudes and views towards Vietnam veterans, especially since my father is a veteran. After reading my paper, I hope that my audience will walk away with more respect and reverence for those that fought in the Vietnam War and gave their lives for their country. My†¦show more content†¦For example, many of the soldiers did meet â€Å"on Parris Island† for training and often â€Å"passed the hash pipe and played [their] Doors tapes† while in Southeast Asia. Although this ballad may not be the most appropriate source for my pa per, it was still beneficial to examine since it brought out strong emotions in me about the Vietnam War and has made me even more interested in the subject. An interesting book I discovered in the library, which is appropriate in regards to this class, is titled American Rhetoric and the Vietnam War. The author writes that Vietnam was America’s longest and most controversial war. Thus he adds, â€Å"Public controversy gives rise to public rhetoric as surely as the sparks fly upward, and this may help to explain why the Vietnam War was the stimulus for so much rhetoric, with so much passion, by so many people, for so many years† (Gustainis xv). The author has devoted sections of the book to rhetoric in support of the war, rhetoric opposed to the war, and some portrayals of the war that were presented to the nation through the mass media. 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