Discrimination Against LGBT Community - 1003 Words

The dictionary defines discrimination as the unjust or prejudicial treatment of different categories of people or things, especially on the grounds of race, age, or identified sex and sexual orientation. The term LGBT stands for, lesbian, gay, bisexual and transgender. These terms refer to sexual orientation and also gender identity. Every day people of the LGBT community suffer wrongful terminations and oppression in their schools for their sexual orientation or identified gender. For example, one issue that has yet to be dealt with is the matter of discrimination in the workplace environment. Currently, it is legal in 34 states for an employer to terminate an employee on the basis of their sexual orientation. Only 21 states and†¦show more content†¦To stop the bullying and discrimination, people have to break down the barriers by putting these kinds of profiles out in the world for people to see. Administrators and school leaders, while trying to do a good thing, are restr icting an even greater thing from happening. On the other hand, some states much like Arizona, are passing laws that allow business owners to deny service to customers if they do not agree with their sexual orientation or identified gender. Many protestors of the bill are claiming that it is just a way to legalize discrimination towards the LGBT community as a whole, and advocators of the bill are stressing that it’s a bill for religious freedom rather than against people that identify themselves with LGBT. The law in Arizona, and many states like it, will basically make it lawful to hatefully turn away business. This bill, and others like it, claim to be advocating religious freedom, but in reality is much more anti-gay. The group that supported this bill all the way through the House of Representatives have been known to be very much anti-gay in the past, further adding to the evidence that this bill is not what it claims to be, and in actuality is just discrimination ag ainst gays and the rest of the LGBT community. Supporters of the bill claim to be advocating religious freedom, but what people should be promoting is freedom ofShow MoreRelatedThe United States Economy Suffers Greatly Due To The Discrimination1705 Words   |  7 PagesThe United States economy suffers greatly due to the discrimination of the Lesbian Gay Bisexual Transgender (LGBT) community. In the past twelve years, LGBT businesses have provided $1.7 billion for the United States economy (Marks). Many Americans, especially those from religious backgrounds, are opponents of the LGBT community (Chu). Many LGBT students in high school are bullied and drop out because of all the discrimination. When they drop out they are not able to obtain an education and get aRead MoreThe LGBT Community: The Need for an Anti-Discrimination Bill720 Words   |  3 PagesThe need for an anti-discrimination bill for members of the LGBT community is large and the discrimination against LGBT identifyi ng individuals extends far past the workplace and into the homes and communities. Only 11 states currently provide transgender victims with protection under hate crimes. In all other states, violent crimes against transgender individuals are prosecuted without a hate crime enhancement. Transgender individuals often find it hard to find employment and feel safe. Due to theRead MoreLgbt Discrimination In The Workplace. Introduction. People1350 Words   |  6 PagesLGBT Discrimination in the Workplace Introduction People of lesbian, gay, transgender, bisexual, or queer identification in the United States are not given equal employment opportunity and or treatment in the workplace compared to their heterosexual and cisgender counterparts. There is currently no federal legislation that prohibits a person with LGBT identification from being fired, or federal legislation that protects employees of varied sexual orientations and gender identity from discriminationRead MoreThe New Laws Protecting Lgbt Community1452 Words   |  6 Pagesdestroy every closet door.†- Harvey Milk. Through time the LGBT community has not been treated with the rights that they deserve. They have not been able to express themselves the way most people are able too. Society has started to accept the LGBT community and give them rights. The new laws protecting LGBT community are affecting society by giving the LGBT community acceptance, preventing violence, and reducing the amount of discrimination. In the 1900’s gay people were not recognized (Watson)Read MoreThe Workplace Of The Lgbt Community1494 Words   |  6 Pages History and background of topic Workplace discrimination in the lgbt community has been an issue since the early 1900’s, but lgbt rights weren’t progressing much until 1990’s. It was not until 1973 that the first federal bill introduced to congress prohibit discrimination in employment based on sexual orientation (Badgett, Lau, Sears, Ho, 2007). In 1994 the Don t ask, don t tell (DADT) was the official United States policy on service by gays, bisexuals, and lesbians in the military (BadgettRead MoreThe Prevention Of Violence And Discrimination Based On Sexual Orientation And Gender Identity1713 Words   |  7 PagesCommittee: GA3 - The Social, Humanitarian and Cultural Committee Issue: The prevention of violence and discrimination based on sexual orientation and gender identity Student Officer: Sarah Lim Position: Chair of the Social, Humanitarian and Cultural Committee ________________________________________ Introduction: Gender identity and sexual orientation is one of the more stigmatized and marginalized aspects of self-expression for any human in our society today. A state or country with a more liberalRead MoreGay, Lesbian, Bisexual And Transgendered Youth ( Lgbt )1610 Words   |  7 Pagesaddress various types of discrimination among lesbian, gay, bisexual and transgendered youth (LGBT). This research will identify the different types of discrimination that affect LGBT students, grades 9 through 12, and the mental health impacts discrimination has on LGBT youth. The data provided is from a school-based, empirical survey conducted in 2009 by Joanna Almeida, Renee M. Johnson, Heather L. Corliss, Beth E. Molnar and Deborah Azrael. Their survey measured the number of LGBT youth in Boston, MassachusettsRead MoreThe Community Of Lgbt Workers Essay1583 Words   |  7 PagesSince the beginning of their existence and in today’s society, the community of LGBT workers are not being treated fairly or getting their fair share that they deserve in the workplace. They are victims to high rates of workplace discrimination. Instead of being judged as workers and what they bring to their jobs and how they work, they are being judged by their sexual preferences and appearance. Being a gay or transgender worker causes them to be mistreated, not judged for the actual workers theyRead MoreHate Crimes In The Lgbt Community1580 Words   |  7 Pagespart of the lesbian, gay, bisexual, transgender community; that is roughly equivalent to the entire population of New Jersey. The LGBT community stands for and places their beliefs in equality, individuality, and pride. Despite their efforts, they are still faced with degrading discrimination and cruel hatred. Today, fourteen percent of all hate crimes are directed towards to LGBT community. (fbi.gov) The number of hate crimes towards the community is quickly increasing and evolving into a worldwideRead MoreAging Lgbt Social Service Needs An d Issues1663 Words   |  7 PagesAging LGBT Social Service Needs and Issues: An overview of San Bernardino County INTRODUCTION Problem Statement Today, falling birthrates and advances in medicine have made adults 65 years and older one of the fastest growing populations in the United States. According to Grant, J. M., Koskovich, G., Frazer, M. S., Bjerk, S. (2010), â€Å"nearly 37.9 million Americans are 65 or older, representing 12.6% of the population, or one in eight Americans† (p. 19). Furthermore, the aging population is faced

Essay Negative Effects of Television on Children - 1562 Words

Television is a big part of today’s society. Everybody watches television, including the children. There is a potential problem with letting children watch television. Ask this question, would someone let their own child watch some of the programming that they watch, too? Some of these programs are intended for the adult generation, not young children. Violence has a major role in television these days. Letting children watch this violence could corrupt their minds and eventually lead to bad behavior. There needs to be a limitation on the types of television programming that parents let their children watch, because violence in television can negatively affect children. Throughout the years, violence has become more common in television†¦show more content†¦If parents restrict their children in only watching educational shows rather than violence, the influence of children would rather be more useful and not corrupted. Children view violence in different ways when they watch it on television, whether it is cartoons or a type of drama and action programming. After children have watched these television shows, they may have interpreted the meaning into a negative behavior. It could influence them by becoming aggressive, afraid of the world that surrounds them, or it may lead to confusion. When it is said that children may become confused because their parents teach that violence is wrong. When they view someone in a â€Å"superhero† position participating in violence, they may see that as it is all right for the simple fact the good person does the action. According to the American Academy of Children and Adolescent Psychiatry, â€Å"the impact of TV violence may be immediately evident in the childs behavior or may surface years later (AACAP, 2011).† While violent influences that impact children negatively, they may participate in different behavior. On the contrary, children who watch education television shows were more likely to do better in school. According to the University of Florida, Institute of Food and Agricultural Sciences (IFAS) department: â€Å"What is notable about this research, however, is that it is the kind of television thatShow MoreRelatedThe Negative Effects of Television for Children1148 Words   |  5 PagesTelevision has become a member of almost every single family on our planet. And not just an ordinary member, but a very important one, because the time spent next to it exceeds the amount of time spent together with any other family member. You do not have to apply any efforts to talk or listen to complaints while â€Å"communicating† with it. You do not have to play with your little son after a hard working day. You are SO tired! Can anybody respect that? You can simply turn the TV on and eve rythingRead MoreThe Negative Effects Of Television On Children1814 Words   |  8 PagesToday, television is one of the most common forms of media. According to Byeon and Hong (2015), television is an influential medium in life and as it is highly user-friendly compared to any other form of media, children spend a lot of their time watching TV. According to a study carried out by the Korea Information Society Development Institute (2013), children spend an average of 3.1 hours daily watching TV. Although some reports claim that TV has a positive impact on children, evidently, it hasRead MoreThe Negative Effects of Television on Children in Society Essay1308 Words   |  6 PagesAn estimated one billion television sets have been sold in North America, and on average, children watch 28 hours per week. The effect of television creates negative development in children. Television is one of the biggest contributions to the growing amount of obese children in North America. The amount of glorified violence in today’s society can be attributed to children watching high rated television shows. Many young children are involved in promiscuous behaviour. This might be a result ofRead MoreEssay about The Negative Effect of Television on American Children988 Words   |  4 Pageschildren’s exposure to television which has resulted in a shortened attention span during other activities. Today, children are less active because of technology such as television and video gaming and, as a result more children are suffering from obesity. Television has been in American Society since 1920’s and has gradually been spreading around the world. Television is like a drug in American Society, it is addictive to all ages including children. It has the most effect on children that are young andRead MoreViolence on Television Can Have Negative Effects on Children1210 Words   |  5 Pagesrepeated violence on television desensitizes children to violence, and similarly incorrect portrayals of sex on television may contribute to adolescent sex. Violence, and sex on television negatively impacts todays youth, and adolescents. In fact, a main contributor to these negative effects on children are caused by parents. Some parents pay little to no attention to the ratings of television shows, or movies, or the amount of sex, and/or violence their child sees on television. Studies indicateRead MoreThe Negative Effects of Television and Video Games on Children544 Words   |  2 PagesAmerican children watch on average, 4 hours of television daily and play 19 hours of video games a week. Television and video games are filled with violence these days. Exposure to violence on the television, on movies, and on video games negatively effects children behavior. Children are likely to copy the violence that they see on T.V., especially if a good guy is the one using violence. If no consequences are shown for violent behavior on T.V. or in video games, children are more likely to imitateRead MoreDoes Sex and Violence on Television Have a Negative Effect on Children?2395 Words   |  10 Pagesviolence on television ha ve negative effects on children? The issue that I am addressing is the effect of sex and violence in the media on children. As long as there has been television, there has been an association made between media and violence – children who repeated what they saw on cartoons leading to their death, teenagers injured while emulating a popular movie, and mass killings blamed on video games. Primarily this relationship has been assumed to be causal with television being the assumedRead MoreNegative Screen Time Effects Essay1515 Words   |  7 Pagesï » ¿ Negative Screen Time Effects on Young Children Statistics show that screen time negatively affects children’s learning abilities and development. â€Å"The effects of so much screen time can include speech delays, aggressive behavior and obesity.† (Lavey) Since parents play a role in how much television their kids can watch, they can minimize the chances of their brains not developing correctly. â€Å"The first 2 years of life are considered a criticalRead MoreThe Negative Effects Of Television1297 Words   |  6 PagesTelevision has been a means of entertainment, a way to learn new things, a means in which people can explore the world, and learn about other cultures for many years. Children watch television approximately three to four hours a day on average. By their teenage years, they will have watched more television than their time spent in school. The content watched and the excessive time spent in front a TV during early childhood can prove to have negative effects later in their lives. There has to be aRead More Television Violences Effects on Children Essay1080 Words   |  5 PagesTelevision Violences Effects on Children Most people read statistics like â€Å"Before the average American child leaves elementary school, he or she will have witnessed more than 8,000 murders on television† ( â€Å"Does T.V. Kill?† ), and worry about the negative effect viewing violence on television will have on their children. Research into the effects of childhood exposure to violent television programming shows that there is cause for concern. Watching violence on television does have a negative

Western Borrowed Muslim Free Essays

The Muslims have been a part of the American History ever since the Pre-Columbian times. The Early explorers used maps that were made by Muslims. At the time, the Muslims had advance Geographical and Navigational information. We will write a custom essay sample on Western Borrowed Muslim or any similar topic only for you Order Now Also, aside from this, during the time when African slaves were imported in the Americas, half of the slave population could be estimated to be Muslims. The Msulims arrived in Europe in different ways, these were through, Muslim Explorers, Muslim Armies, Traders, and through Scientific Research and Arabic Manuscripts. Europe being influenced by Muslim Culture was famous for exploring the Western Continent. These are some instances in History that could usher a great influence in Culture. Islamic Science In 750 AD, Abbasid caliphs of Baghdad, helped Science not only to thrive, but also spread towards the West(Spain) and East(Central Asia) in a period of over six hundred years. Influenced by Greek, Indian and Persian Culture, the early Arab Muslim scholars were able accrue an insurmountable amount of scientific knowledge. In doing so, they were able to make it flourish through their own innovations and discoveries. Astronomy and Mathematics were two of the bodies of knowledge which the Muslims paid attention to. Astronomy was particularly important to them specifically because of their religion. In Muslim Religion, one must pray towards a specific direction, specifically towards Mecca. Wherever a Muslim follower is, he must pray towards that direction, and at the time, they did not rely on any instruments such as a compass, but simply relied on the stars. Mathematics is relatively important to them as well with regards to dividing their property with regards to Inheritance in the Islamic Law. Although Science developed with the help of Islam’s, there are no active figures in Science that were Muslims. But during the 12th and 13th Centuries, the Research paper done by these people were translated from Arab to Latin and was passed to the western continents. Medical Arts A book that may be found in on-line, Islamic Medicine, Proviedes studies and various essays pertaining to different Physicians and scholars which would contain chapters on Islamic Medical Ethics, euthanasia and AIDS. The advance stages of Arab Medicine came in 12th and 13th Century, wherein we can find entries pertaining to Medical Schools flourishing in the Muslim Society. Some achievements of Arab medicine that were overlooked by the west was Muslim(Arab) roots of European Medicine, and the Discovery of how Pulmonary Circulation works in the Body. In fact it was discovered later by two doctors in the U. S. that the Pulmonary Circulation was indeed discovered by a Muslim that goes by the name of Ibn Nafis. This proves that the Pulmonary Circulation was not discovered in the 16th Century by the Europeans, but by Ibn Nafis who was actually a famous physician of the 13th Century. Alchemy and Chemistry Alchemy is often related to magic. It is described as the Magical transformation of different kinds of metal, specifically; Lead, into gold which is the most precious metal of the time. Alchemy in reality is the precursor to Modern Chemistry as we know it. A record from the 14th Century of the Arabs maid by Abu al-Qasim Muhammad Ibn Ahmed al-‘Iraqi, pertained to a book which was about the cultivation of Gold. Literature and Poetry An Arab named Al Biruni, born in Khawarizm(Caspian Basin), who lived in 1050’s was a man of letters and words who gave the Arabic Culture a universal dimension. Al wrote in the Persian and Arabic languages. He said, â€Å"I was brought up in one language (that of Khawarizm) †¦ I learnt Arabic and Persian later, and I therefore come as an outsider to both these languages, my command of which I strive to perfect. But I must confess that I would rather be insulted in Arabic than praised in Persian. † In the 8th Century, the first Arabic Literature that could be called a masterpiece was â€Å"Ibn Al-Muqaffa’s Kalila Wa Dimna†. This was an indication to the nature of this epoch and also it was a collection of Indian Fables translated in the Arab language. These Indian fables may it be the Persian or the original Sanskrit version is now lost. Arab grammarians were able to establish rules for the language which was developed to be pure and as much as possible, close to its origins. This was the time that the first Arab dictionary was created. During this time, the paper industry developed and the rulers began to take a liberal approach with regards to arts. Soon after, the aristocracy supported and patronized the evolution of Literature. Literary genres such as the Epistle, the short story(risala) and the maqama(a mix of diction and reality in a form of a rhythmic prose, where in the action is centered towards one character), prospered. It was at this time that the champions of Reason started to debate against the conservative majority, whether to keep their native tongue or propagate diversity. The Arabian Nights, Alf Layla Wa Layla, or the World famous â€Å"A Thousand and One Nights† is an essence of ‘peddlers’ literature’. Peddler’s Literature in laymen’s terms would mean a form of public speaking. In Muslim countries, public speaking is a form of entertainment or communication that is loved by all. Public Speeches are done in city squares and is often used to deliver poetry, which comes with gestures. The Public speaker must have a god command of the literary piece and must also command the public to continually gain their attention. Geometrical Ornamentation Because of the Geometrical style of Ornamentation, the art of Muslims moved towards pure abstraction. Art of Astronomers and Mathematicians would be described by the series of modifications and superposing of star like shapes with six, eight, ten, or even twelve points. With these kinds of designs which has countless foci, constitutes an invitation to meditate. Moral System Islam has done a really good job of creating foundation for Human rights all through out the world which is not only observed but respected as well, what ever the circumstance may be. Not only do Muslims provide legal safeguards but they also provide and effective moral system. This moral system can be discussed as such: Anything that would lead to the welfare of an individual or the welfare of the society is morally good, and such, whatever provides to be injurious to the society and its people may be considered as morally bad. Muslims have never claimed the right to call their Moral system to be one of its kind, or a breakthrough when it comes to other moral systems, nor did it ever seek to minimize or exaggerate the importance of other moral systems. They address the well known moral virtues with equal importance with regards to its role in the scheme of life. The Muslims wanted to ensure that their sense of morality overcomes one’s selfish desire. May it be literature, science, medicine, astrology, geometry or Alchemy; Muslims have indeed made a mark in History. Their culture is rich and has done a great job of influencing other nations, specifically the Western Nations. The Influence was neither forced nor was it intentional. It was the inevitable outcome of two civilizations meeting, mixing and taking the best from each other at the boundaries of the Muslim encroachment on the Christian Civilization in Europe. How to cite Western Borrowed Muslim, Papers

Small Business Enterprise Bunga- Bunga Hotel

Question: On the actions stated explain how they will impact both business and personel in bunga- bunga hotel? Answer: Market research is a process which helps to gather, interpreting and analyzing the information of a particular product or service in a particular market. It helps to analysis the potential customer of past and present. It research into the location, characteristics, habits and needs to the present market. It also helps to identify the particular competitor of the present market (Dickman, 2015). Impact of proposed changes on business and personnel: Undertake market research to understand changing customer behavior- market research mainly helps to understand the needs of customers like what type of service expected by the customer, who is the potential customer etc. In other words market research helps to understand the changing behavior of their customer. Through research bunga-bunga hotel is also try to understand the changing behavior of their potential customers and try to meet or exceed the expectation level of their customers. This is the reason bunga-bunga hotel try to understand the market research and keeps it in the priority list (STRATEGY, 2015). Enhanced advertisement- effective communication with the customer and attractive advertisement is required to make a business successful. Market research helps to judge the effectiveness of a particular advertisement. Bunga-bunga hotel also used market research report to analyzed the effectiveness of present advertisement or develop better prospects. Employee training- market research helps to identify the needs of employee training and ensure that the training budget spent effectively. Bunga-bunga hotel use research report to identify the training level of each employee. To build long term customer relationship, well trained employee is required. Technology enhancement- for expansion and growth of a business, new and advance technologies are required. Market research is the most important ingredient for identification of development areas. Bunga-bunga hotel is a service providing sector. If they provide high technological advancement to their customers, it will help them to make a good position in the present market ( Marketingresearch.org, 2015). References: Dickman, N. (2015).Market Research, By DJS Research Ltd. [online] Marketresearchworld.net. Available at: https://www.marketresearchworld.net/content/view/14/38/ [Accessed 19 Feb. 2015]. Marketingresearch.org, (2015).Home | Marketing Research Association. [online] Available at: https://www.marketingresearch.org/ [Accessed 19 Feb. 2015]. STRATEGY, C. (2015).Consumer Behavior Marketing Strategy Consumer Behavior Marketing Strategy. [online] Academia.edu. Available at: https://www.academia.edu/6078770/Consumer_Behavior_and_Marketing_Strategy_Consumer_Behavior_and_Marketing_Strategy [Accessed 19 Feb. 2015].

Self Determination Theory free essay sample

Dr. Helen Glenn-Beady University of Phoenix Self-Determination Theory Do you find yourself pursing your goals or working towards them regardless of what is going on in your life? Well applying a positive individual motivation well help aid your goals. Motivation is a key characteristic that a person uses to inspire and encourage another person to do their best. In the workplace, there are several motivation theories that are used to handle employee and management situations. One of the motivation theories that are used is called the Self-Determination Theory (SDT).SDT represents an extensive framework for the study of human motivation and personality (Ryan Deci, 2000). Within SDT, the need for healthy development and functioning are identified using the concept of basic psychological needs for autonomy, competence, and relatedness. SDT proposes that people’s actions are drive by theses three core psychological needs (Deci, 1971). One early Monday morning in the summer of 2008, I was at working as a Check Encoder in the Accounting department at Fred’s Inc. We will write a custom essay sample on Self Determination Theory or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the news board located in the break room was a job posting for a Payroll Administrator.I was very excited to see that posting on the board because that would be great opportunity for me. Even though I was excited about the position, I was also afraid to apply for the position because I did not have any payroll experience. My coworker, Mary Joiner tried to encourage me to apply for the position. She said that even though I do not have the work experience for payroll does not give me the reason to turn down the opportunity to advance within the company. Mary encouraged me to promote self-determination within myself. So with the motivation that I received rom Mary gave me the confidence I needed to apply for the payroll position. The Self-Determination Theory that was applied in this situation was that Mary chose to be a leader who geared towards growth and development. She believed that by voluntarily motivating me to apply for the payroll position would therefore provide positive feedback in the end. Mary’s psychological need was relatedness, which means that she was connecting with me and feeling socially valued. SDT was hypothesized that environmental support will account for unique variance.It was also hypothesized that control will average the effect of environmental support on voluntary behaviors. The Self-Determination Theory was applicable with the situation that was applied at Fred’s. On May of 2010 there was another incident that occurred with the Payroll department at Fred’s Inc. The entire Payroll department was responsible for accurate timesheets on each employee of the company. It was very difficult not to make any errors when each of us in the department entered the time every employee worked before payroll was processed.Each of us in the Payroll department also had to complete this task in a timely manner. Every time the payroll was processed, I would have at least three errors on the time sheets that were entered in the system. So then I decided to exercise my skills daily to improve my accuracy in keying the payroll. After our department processed about four payrolls, I began to complete my timesheets on time without any errors. My manager Nancy was very proud of the improvement I made with my timesheets. She rewarded me with a gift card to a restaurant called Olive Garden and a half day off of work.The type of reward that was given transpired the other payroll employees to improve their accuracy on timesheets. The psychological need in this situation was competence. Competence means when a person exercises their abilities or improving them (Deci, 1985). In this case I was using competence, because I showed my manger and the department that I was able to improve the errors that were made on the timesheets. I took the initiative to do better so that the department did well as a team. Another psychological need that used is called autonomy. Autonomy is when a person makes their choices on issues concerning them.I made the choice on my own to improve the lack of accuracy on the timesheets. The action I made and the reward I received, motivated the other payroll employees to demonstrate their abilities to improve. The diverse behavior that was applied in this situation is the Self-Determination Theory. The SDT was applicable in the workplace experience in the payroll department at Fred’s Inc. Motivational theories have been developed to explain why people chose to engage in certain behaviors; however motivational antecedents to voluntary work have been largely overlooked. Deci, 1985). Motivation is very important and should be used in most cases to strive others in a positive way. In the workplace, the assumption of SDT is that all employees are naturally active, seeking opportunities for learning and development to incorporate into a positive sense of self-identity. An example of such is when an employee makes a choice that will lead toward self-advancement. In conclusion, motivation is the key to making striving for the best. Motivation is a trait that is used in the workplace to provide positive outcomes.SDT is a motivation theory that is used in the workplace to reward growth and career advancement. It investigates the conditions that tend to boost or dampen people’s natural activity and enthusiasm. It expands in the ability to improve and exercise were one is lacking. The three core needs supports this Self-Determination Theory. The role of motivation is exercising the three core needs to motivate others so that they can motivate themselves. The Self-Determination Theory has occupies a unique position in psychology. It also is a very important tool human’s use that comes from the Motivation Theory.

How to Create a Bouncing Bubble Recipe

How to Create a Bouncing Bubble Recipe Just about any bubble solution will produce soap bubbles, but it takes a little extra care to make them strong enough to bounce. Heres a recipe for bouncing bubble solution and tips to keep bubbles from popping on contact. Bouncing Bubble Recipe 1 cup distilled water1 tablespoon liquid dishwashing detergent (I like Dawn)1 teaspoon glycerinBubble wand or straw to blow bubbles Simply mix together the ingredients and store it in a sealed container until youre ready to use it. While the recipe may work with regular tap water, distilled water produces reliable results because it doesnt contain extra minerals that could prevent soap suds from forming. The detergent is what actually forms the bubbles. Glycerin stabilizes the bubbles by making them thicker and reducing how quickly water evaporates. Basically, it makes them stronger and longer-lasting. You may get a little extra oomph from your bubble solution if you place it in the refrigerator to age overnight. Allowing time for the solution to rest after mixing it gives gas bubbles a chance to leave the liquid (which could prematurely pop your bubble). A cool bubble solution evaporates less quickly, which may also protect your bubbles. Blow Bubbles You Can Bounce Blow bubbles! Now, you arent going to be able to bounce them on hot pavement, no matter how hard you try. You need to aim for a more bubble-friendly surface. You can catch and bounce bubbles on the following surfaces: bubble wand, wet with bubble solutiondamp dishgloved hand, especially if you wet it with bubble solutioncool, damp grassdamp cloth Do you see a trend here? A smooth, moist surface is best. If the surface is too rough, it can puncture the bubble. If it is too hot or dry, the bubble will pop. It also helps if you are blowing bubbles on a calm day with high humidity. Windy, hot conditions will dry out your bubbles, causing them to pop. Need even stronger bubbles? Try this recipe for bubbles that wont pop.

Drawing from key readings (e.g., Chandler, 1990 Hoskin et al, 2006 Essay

Drawing from key readings (e.g., Chandler, 1990 Hoskin et al, 2006 Drury, 2012) and your answer in part a) and part b), critical - Essay Example The presentation of this information is normally done by a company representative. This mandate normally falls on the manager and he is faced with the task of deciding what ought to be presented and what to withhold. The reporting structure of every company is often standardized and well defined. The methods that are sued in the preparation and the reports that are to be presented are governed by standard rules that are set by the organizations in question. Additionally, the external parties are only presented with the aggregated and summarized data (Chandler, 1990 pg 7). This is in great contrast with organizational managers that need a more detailed report and information. In most cases, the information required can be adopted from familiar formats. The subsequent chapters of the report are dedicated to revealing typical examples of budgets and segment income reports among others. A manager needs to have a fundamental awareness of the processes involved in financial accounting (Hos kin, Macve & Stone, 2006 pg 9). It is also important for them to be aware of the resulting financial statements that are important requirements to understanding the framework used in these distinctive managerial accounting reports. Besides this, managers are also in a position to request for reports that are tailored to only specific tasks that are vital in decision making. These reports are pertinent to assuming a more free-formed format. It is, therefore, important for managerial accountants to be in a position in which they can easily adapt their generalized accounting knowledge in the development of personalized data and reports that are rational and which uphold sound management processes. The information in managerial accounting tends to be focused on activities, products and departments. This information also cuts across a broad range of key functional areas that are inclusive of finance and marketing among others. In most organizations, internal auditing units are referred t o as strategic finance to the wide scope of duties that they perform (Hoskin, Macve & Stone, 2006 pg 9). Managerial accounting information is based on internal specifications that are given for data presentation and accumulation. In this case, the internal specifications ought to be clear, concise and consistent. This means that great care should be taken to ensure that any submitted reports are sufficiently rational to enable the managers to make good decisions. It is also important to replace specific reporting periods with real-time data that will facilitate quick response. On the same note, forecasted outcomes from these real-time data would be vital for planning within the organization. Besides these, cost information should be done in such a way that would mandate managers to focus and be held accountable for their business segments and components. The crucial function of any given manager is to manage and take control over organizational problems (Horngren, Bhimani et al, 200 8 pg 44). This is to mean that every organization has its own share of problems and it is the work of the manager to deal with them. However, this does not necessarily mean that the role of the manager is to deal with organizational problems. Their functions go beyond that. Managing requires one to be adept and have numerous skills set. A manager requires visionary and leadership skills besides having the ability to mobilize both

Visual Re-design of an Existing Logo for a Company or Product with a Essay

Visual Re-design of an Existing Logo for a Company or Product with a Series of Visual Ideas to Support a Communications Campaign - Essay Example Logo has an important role to play because it is used to represent the organization in different marketing material, in packaging, in corporate kit including business cards, letter heads, post cards etc (Verhoef, & Leeflang 2009) and therefore a unique and attractive logo would gather the attention of the most whereas a boring and a dull logo would not be able to get the attention of people (Kumar, 2009). Today as industries have become highly competitive, every organisation needs to differentiate itself from the other firms and logo has an important role in differentiating a company with others (Pavitt, 2002). A logo is able to make the company stand out in the crowd and therefore an attractive logo could help in increasing the sales of the product particularly when consumers are buying without thinking too much (Blythe, 2008). This report analyses one of today’s leading brands of the fashion industry in the world, Christian Dior. The report examines what the logo of the comp any visually reflects and communicates to the target market. Also the report comes up after redesigning the logo of the company and recommends what the logo of the company should be. ... The company offers fashion clothing and other accessories and the main target market of the company are female particularly young females. As the company offers a lot to its target market, therefore the logo of the company should be such that it would be able to get the attention of people and reflect the target market about the offerings of the company. Logo of Christian Dior The logo of Christian Dior is just the name of the company written in Black and White. The logo of the company is has been shown in the following image: Also there is another variation in the logo of Christian Dior and the other variation is in inverted colours. The logo in inverted colours looks like the following image Visual understanding of logo It is important for the company to make sure that the logo of the company clearly reflects what the company offers to its client. A well prepared logo is able to get into the minds of the consumers and it is easily remembered by them. This is one of the reasons why many companies and entrepreneurs pay a lot of attention in designing the logo however companies that do not pay a lot of attention face consequences in the long run. The right combination of colours, image, style and overall look play an important role in the overall logo of the company and what it visually reflects to the audience (Zenker, & Martin, 2011). Therefore it is important to design the logo and to work on what the customers would perceive and understand from the logo of the company as the target market of the company would be able to recognise the brand from the logo. So, once the logo of the company is approved, the management needs to think over the logo and analyse from the perspective of a consumer what the

International Business Research Paper Example | Topics and Well Written Essays - 7000 words

International Business - Research Paper Example in Spain – Germany with 26.3%, France 7.8% and Netherlands with 4.1%; the share of other countries in the FDI in Spain seems to be extremely low – Canada with 0.3%, Libya with 0.3% and Mexico with 0.23%2. It is clear that alternative schemes of trade need to be developed by the Spanish government in order for the country’s FDI to be increased; an indicative example is the trade line between North America and Spain which can be highly competitive; exporters would prefer North America instead of Europe and Spain could have a crucial role in transporting the goods3. In the services sector, the FDI in Spain can be characterized as satisfactory; for the period 1986-1990 the FDI on the country’s Financial and business services has been estimated to 35%4. CARIFORUM enterprises tend to cooperate with Spain in the services sector; in the context of the particular sector, the following areas of common initiatives – among Spain and the other countries of the CARIFORUM have been reported: a) in the tourism industry, Spain is supported by Britain – Europe – and by countries of the America – both the North America and the Latin America (see also Figure 1 in Section 3 above), b) in the Spanish real estate industry also investments have been noted by CARIFORUM enterprises; c) a series of service sectors has been available to CARIFORUM countries that wish to invest on Spain: ‘professional services, computer and related services, privately funded R&D services, real estate and communications services, construction and related engineering services’5; at the same time the education, health industry and the financial services industry of Spain are also open to investors from CARIFORUM countries. No major inv olvement in other Spanish services industries has been identified – referring to the inward investments by CARIFORUM enterprises in Spain. Indeed, it seems that CARIFORUM enterprises tend to invest on the Spanish tourism and real estate markets as having the

Buying Modern Gadgets And Technology

Buying Modern Gadgets And Technology Modern gadgets can be found all across the world nowadays. With technology progressing in leaps and bounds, people are now able to witness the growing number of impeccable tech gadgets. As people are having more money in their hands, they have started using a chunk of the amount on purchasing the modern gadgets. Some people are addicted to the gadgets and keep a constant track of what is happening in the area. For them it is important to catch hold of the latest gadget once they hit the market. However everyone should remember that these gadgets are unpredictable. Hence a lot of research work should be done before buying the gadget you want to. The first and the foremost thing which one should remember is to decide which gadget they actually want to purchase. It is not possible for you to buy a lot of gadgets at a single point of time. You should decide which one you require during that very time and start researching about the item accordingly. Then you face the bigger question of budget allocation. You should have a rough estimate of how much money you can spend on that particular gadget. Affordability is a big issue and you should be clear about the money you have in hand to spend on the gadget. The decision of your budget helps in narrowing down the models which fall under the purview of your budget. Every gadget has a number of models which are segregated as high-end, medium end and low end models. You should research on the various models which fall within your budget and know more about their performances in order to get an idea about the performance for value ratio. Deciding on these factors will help you in determining which model will be the most suitable for your requirements as well as budget. We should also consider the several added features which generally come with a gadget. It is important for you to decide whether you want those features or not. http://iaavc.org/ Advantages Of Visual Communication There are a few ways in which people interact with each other. They can be differentiated as written communication, verbal communication or audio communication and visual communication. In some cases all the forms of communication or a couple of them work in tandem. All the forms of communication, even individually are extremely valuable. However there are some scenarios in which you need visual aid to make the interaction more meaningful. Visual communication helps you in explaining yourself in a better manner and its proper usage can add value to a presentation. In visual communication, people can see each other while interacting. The several gestures, movements of the person can add a whole new dimension to the communication process. The words which are being used during the process become more powerful. The gestures also help you in understanding what the other person wants to portray in a much better way. In some cases it has been seen just because people are not able to see each other while communicating, an entirely new meaning comes out of the conversation. The idea which was supposed to come out of the interaction gains an entirely different meaning and the communication becomes null and void. Your speaking performance can be enhanced with the orchestrated gestures and facial expressions. Eye contact with your audience or your fellow speaker and any other such movements add to the meaning of the sentences which you speak. People find it much more impressive and easier to understand. Hence in such cases coming out with a wrong meaning out of the communication process becomes negligible. Visual communication also lets you know whether the interaction is going in the correct way and whether you are able to retain the interest of the other person. The bodily expressions and movements of the person on the other side help you in deciding what you can do to enhance the communication process in a more fruitful way. http://www.hillary2000.org/ Women And Politics In old times, politics was considered the domain of only men. They were the ones who took control of political affairs of the state and the country. However with changing times, the scenario has also changed dramatically. Nowadays women are actively participating in politics and the other affairs of the state. Women are now playing leading and pivotal roles in the politics of their countries. Previously women were considered docile for a career in something as harsh as politics. However they are now increasingly showing their capabilities in handling the various difficult situations which are present only in politics. Women are now facing the different challenges meted out to them in politics and proving themselves as able leaders. As the age old culture kept on suppressing the rights of women, their abilities never came to the forefront. Now there are a large number of women politicians who have proved their mettle in the political arena. One of the leaders who have played a pivotal role in the politics of her country is Margaret Thatcher of Britain. She worked hard towards the growth and development of her country and proved herself as an able leader time and again. She exerted her political prowess for a long time in the British as well as world politics. Eleanor Roosevelt also played a crucial role in the political sphere of USA. She was a staunch supporter of the American Civil Rights Movement and worked extremely hard for the cause. Indira Gandhi, the only woman Prime Minister of India till date was a strong woman with political lineage. She was the first ever women to lead a democratic country in the entire world. Though her leadership was marked with several controversies, yet she is till now considered one of the finest leaders India has ever produced. In recent times we can see Senator Hilary Clinton of USA playing a crucial role in the politics of the country. http://www.healingresource.org/ Preventing Drug Addiction Drug addiction is something which not only ruins the life of the addict but also the people closely associated with the person. A drug addict generally does not have any control over his affairs. Once he becomes an addict he cannot control anything in his life, right from his career to his finances. A lot of money is naturally spent on getting the drugs as the addict cannot stay without drugs even for a single day. The uncontrolled wastage of money takes a toll on the finances of the entire family. A drug addict does not have any other vision or goal in his life other than getting and using drugs. Preventing drug addiction is extremely important to heal the person suffering from addiction as also to protect the family from further destruction. Teenagers seem to be the ones who mostly fall under the trap of drug addiction. Hence keeping a check on them is absolutely important for the parents. They should always keep a note of what is happening in their teenà ¯Ã‚ ¿Ã‚ ½s life and should take proper action if anything unforeseen is seen. It is important to take notice of any changes in their actions in order to prevent them from drug addiction and substance abuses. Try to control your children from mixing with people who are already known as drug addicts. Identifying the problem early and taking proper precautions will help in preventing your wards from becoming drug abusers. As parents try to give as much time as possible to your child. Mix with him freely as a friend and incorporate pleasurable activities so as to keep their body and mind satisfied. As parents offering proper parental support right from the age when the children become susceptible to various abuses is necessary. It helps in protecting them from befriending wrong persons and following their wrong footsteps. http://www.hccn.org/ Communicating Local And Regional Information In this age of technological boon, information flows instantly. The speed at which information reaches people makes us wonder about the advantages of technological progress. Information from all across the world are now at your fist. You just need to click a single button in order to be the recipient of wide range of information. They can be from any sphere be it political, sports or entertainment. The world has truly become a global village. However in the process of receiving information from all over the world, we tend to forget the necessity of getting local and regional news and information. All the different mediums which are used to getting world news can be used in disseminating local and regional information. One should always be aware about the local and regional happenings. In order to be global we should first care about our locality and region. If only we take good care of our locality, we can increase our horizon in order to look after the world. The various modes by which we can spread local and regional information consist of the traditional audio, visual and direct communication processes. Print, television and radio are the traditional modes of circulating news about what is happening in the entire locality and region. With modern techniques being used, internet has also become an important way of providing local news. One can create a website or blog writing about the various important things which are taking place in the vicinity and neighborhood. As more and more people are now using the internet as tool of getting information, it has now become a credibl e source of providing information about the various aspects of the society. Maintaining a website or blog for providing localized or regional information also ensure its faster flow. It reaches the people concerned at an amazing speed which is not possible for any other form of communication to meet.

Prejudice in Telephone Conversation and Dinner Guest-Me Essay -- Wole

Prejudice in Telephone Conversation and Dinner Guest-Me In the two poems, ‘Telephone Conversation’ and ‘Dinner Guest-Me,’ each poet uses their poetry as a means of confronting and challenging prejudice. In ‘Telephone Conversation’ by Wole Soyinka, a phone conversation takes place between an African man and a very artificial lady about renting out a room. When the lady finds out he is African she becomes very prejudiced and racist towards him. ‘Dinner Guest-Me’ by Langston Hughes is about a black man going to a dinner party where he is the only coloured person there, like he is the ‘token black.’ Anger and a sense of humour are shown in both of the poems. In ‘Telephone Conversation’ the African man is angry at the â€Å"peroxide blond† and is disgusted at her for being so rude and racist towards him, â€Å"HOW DARK? ARE YOU LIGHT OR VERY DARK?† The capital letters emphasises the loudness in her voice, whereas, in Langston Hughes poem the other dinner guest are not being prejudiced to the only black dinner guest directly. Although they would ask him â€Å"the usual questions that come into white mind.† Here they are set apart from him as a different race, â€Å"to be part of a Problem on Park Avenue at eight is not so bad.† He’s angry because he is still part of the Negro Problem even though he is with elegant, upper-class people. Hughes is laughing at the white people complaining about not being black, â€Å"I’m so ashamed of being white,† also at the democratic process and him self. He uses satirical humour at the dinner party by poking at establishment. He acknowledges that â€Å"I know I am the Negro Problem† and is aware they have to be polite about him. Wole Soyinka uses sarcastic humour and makes fun of the landlady when he wr... ...ws plenty of anger from Wole Soyinka towards the artifical, white, public. Hughes also seems to be mad at the white populace and thoroughly benefits from poking fun at them. I think Soyinka is trying to make a point of the phony and vulgar individuals there are and draw everyone’s’ attentions to them, Hughes is trying to make us realise just how obnoxious some can be to different races, likewise to Soyinka. I believe both poets succeeded, the poems did make me consider how prejudice many persons are. In conclusion I prefer ‘Dinner Guest-Me’ by Langston Hughes because I enjoyed the satirical humour he used in his poem and how he made the ‘token black’ stand out from all the other guests. Although I think that both use their poetry well as a means of confronting and challenging prejudice that was around back in the 1900s when the two poems were written.

Management Challenges in Criminal Justice Essay

Abstract The criminal justice arena is made up of law enforcement, courts, and corrections and is vast as well as it is its own environment when referencing the leading or management of special groups. Numerous components within the criminal justice realm require team cooperation to be successful. In the law enforcement branch organized special groups such as Multi-agency gang and drug tasks forces, SWAT (Special Weapons and Tactics), CSI Crime Scene Investigation), and fugitive recovery units made up of cooperative entities of different agencies make up some of the organized teams of the law enforcement side of the criminal justice system. Courts are composed of prosecution teams, some of which specialize in specified criminal cases. Corrections are comprised of management that stresses both rehabilitation and incarceration as ordered by the courts. All of these organizations are composed of personnel trained as basic officers, then were chosen to be a part of a smaller, elite, and pinpointe d organized group. Management in a criminal justice agencies is a challenge all its own, managing smaller groups that carry specified responsibility within an organization carry different set of challenges. The criminal justice system is an environment that consists of law enforcement, courts, and corrections, though all are different entities, they strive to meet the same goal. The leadership within each of these entities has many challenges to face and conquer, one of which is that each has a different protocol when meeting the same goal of serving justice, yet each must accomplish this mission by different means. The challenge is the means by which each of the different branches is tasked to prove and execute their judiciary authority while maintaining a freedom of society. Legislation and courts place law enforcement at the forefront of detainment for a crime, which then puts the courts in motion. One challenge that is faced by management within the criminal justice system lies between the courts and the correctional branches. The challenge between the courts and correctional branches is the court system favors incarceration and the  correctional system emphasizes rehabilitation b ack to society. The common ground between these two branches is the teamwork between leadership that ensures the mission of each is completed and without out compromise of societies trust in the criminal justice system. Another challenge that management within such a vast system faces is budget shortages. These shortages affect all branches of the criminal justice system as well all levels including local, state, and federal authorities. Over the past several years most states have decreased funding as much as 15% as well half the states in the union have either delayed in filling judgeships or not filled them at all, thus forcing judges to sit on multiple bench roles, while other states were forced to lay off staff or take furlough (Associated Press, 2010). Management within these organizations is expected by society to provide adequate protection though their operating budgets are being decreased. Managers must find a motivation for their employees to complete tasks without incentive or praise whi le increasing responsibilities due to lack of potential man-power. Challenges such as ethnic environmental changes around the globe also have an effect on the criminal justice system both in this country and abroad. These changes brought about situations that the criminal justice system was not prepared for; at the top of this concern is terrorism. The first World Trade Center raised concerns about foreign terrorism in the United States, then domestic terrorism became an issue in 1995 with Timothy McVeigh’s attack on the Murrah Federal Building in Oklahoma City. Larger concerns were raised and changes demanded after September 11, 2001, when the most deadly terror attack in this country was spawned. The question was raised concerning the country being adequately protected against terror attacks of that magnitude. Confusion within the laws that were created from past terror attacks have led to accusations of innocent persons being part of terror organizations. Confusion arises because of a structure that allows for terrorists to slip through cracks and loopholes within the system (Wilson, 1985). This confusion causes leaders within the law enforcement community to balance the sides of the system that society has lost faith in. These managers would need to address issues, such as stereotyping of Middle Eastern persons and persons of questionable  faiths that society may associate with terror organizations. These leaders would need to encourage fair and unbiased treatment regardless of ethnical differences. A challenge that affects the criminal justice system, preferably the correctional branch, is facility overcrowding. Prison overcrowding is a major problem in this country as the massive bed shortage continues to grow at a rate of seven percent a year (Daniel Dunne, 2010). Overcrowding in prisons and jails area a constant issue due to the work of the law enforcement and court branches, in short, doing their jobs of incarceration and sentencing. Since this issue is caused by the other two branches fulfilling their sworn duties, there is no certain method currently available to solve this issue, thus it is for this reason that leaders within the two active branches must take into consideration charges and sentencing of an offender. Leaders within the correctional branch find overcrowding more difficult during budget crises where programs are cut or dismantled in efforts to save money. Some wardens and other correctional managers have resorted to double or triple bunking of prison cells, some managers find this a violation of the Eighth Amendment to the Constitution as it does reflect cruel and unusual punishment. As this crisis continues, managers continue to show frustration as courts continue to sentence offenders to institutions with reduced room to house them properly. The challenge mostly less obvious to the public is the political arena that criminal justice management faces. All three branches of the criminal justice system are affected by politics, from the legislation of laws to the employment of leaders within the system. Leaders must have the ability to adapt to both legal and political challenges (Allen & Sawhney, 2010). Most leaders and management of the criminal justices system are stuck in the middle between lobbyists for laws and annexations as well as other issues that benefit small entities of societies or communities but may not favor either as a whole. This political unrest faced by these leaders causes frustration, which leads to another challenge-communication to those employed in the system but not in management positions. Communication barriers between management leaders and the subordinate group are commonplace. In any occupation there are two types of communication; one from the individuals within the occupation the other is from the organizations within the occupation. Management must overcome the challenge of communication from individuals’ interpretation of messages through clarity and explanation and the manner for which it was delivered. All three branches of the criminal justice system have their own terminology, language, and interpretation of messages. The main challenge for leadership is interpretation and standardizing of specified language to keep these messages on an even keel. Communication is among the most important tool in the criminal justice system and each individual organization; any failure can have a devastating effect on multiple individuals from the organization to the victim(s). Therefore, communication must be clear and concise with everyone in the criminal justice s ystem with a strategy to overcome lapses. Aside from the language barriers within the criminal justice system come two of the greatest challenges faced by the criminal justice system go together, as one usually does not occur without the other. Ethnical and cultural diversity issues can have an effect on society but even more so with a system of authority that operates off of communication and laws that may not be adhered to by people from outside of the observing community or country. Since this country is majority multicultural, it is important for the criminal justice system to recognize and respect these cultures as they have contact with them. Because of this demand of recognition and respect, leaders within the criminal justice system must be open minded and go farther than the basic manager, they must become experts of these different ethnicities and teachers of their organized groups, thus educating them to better serving them as they have contact with them. Cultural diversity issues are the main argument in many criminal justice organizations. The lack of knowledge of groups lead to offense and distrust from groups towards authority, this then leads to hostility, non-compliance, and lack of involvement from communities of different ethnicities. For criminal justice agencies to be successful in a diverse environment, leaders must address religious differences, language differences, and cultural  traditions that may need to be taken into consideration. Lastly, the challenge of morality and ethics is always a concern for managing leadership in any organization. Management within the criminal justice system is always under scrutiny in reference to ethics and moral standards. Morals are instilled in individuals throughout life, ethics is taught through an organization’s environment. Leaders must find a happy medium when these two concerns clash and may cause a compromising situation. This common ground may need to appease both the moral of the organization’s personnel as well as the ethical conduct of the organization. Because the criminal justice field is held to standards higher than most of society, ethical conduct must be strict and understood when comparing to morals. Ethics will always be a concern, but superb leadership can stress adherence without improvising the system. In conclusion, challenges within the criminal justice system’s management and leadership are never ending. Leaders and managers are vicariously held accountable for subordinate’s actions and must remain diligent with solutions to problems. To maintain proper adherence to policy and procedures, leadership must be diligent in their efforts of education and communication of their subordinate employees as well as receptive to their ideas and solutions to issues that may be a challenge to the system as well. These solutions can be instilled through training and promotion of ideas via strong structured leadership and motivation from within individual organizations in their entirety. References Allen, Jennifer & Sawhney, Rajeev, (2010) Administration and Management in Criminal justice. Retrieved from http://www.sagepub.com/allen/main.htm Duelin, D. (2010) What are the Challenges Facing Leaders in the Criminal Justice Organizations. Retrieved from http://www.ehow.com/list_6883806_challenges-groups-criminal-justice-organizations.html Elias, P. (2011) State Budgets Clog Criminal Justice System. Retrieved from http://online.wsj.com/article/AP2911fb9c56e845e98145441192b3a5aa.html Marwah, Sharpan. (2002) Report Shows U.S. Prisons Overcrowded. Retrieved from http://www.prisonpolicy.org/news/uwire041502.html

Environmental Impacts of the Global Increase in Demand for Oil Essay

To what extent are the environmental impacts of the global increase in demand for oil acceptable? [15 marks] After the industrial revolution, the demand for oil has been increasing globally. Over 100 million tonnes of oil are transported around the world on average a day. There are countries like the US which consume almost one quarter of global oil output, which must be supplied from oil reserves, usually from countries like Saudi Arabia (Guinness, 2011, p. 245). This shows that the topic of oil consumption is a global issue as all countries need oil to develop and provide for their populations. The issue with this large consumption of oil is the fact that oil is a non-renewable source of energy and therefore has a limit. Oil is formed from the remains of dead plants and animals in underground rock which is found in marine areas and therefore requires technology such as pipelines and drilling machines to extract the oil. The implications of this has caused serious environmental consequences which questions whether extracting oil to supply the demands of the world’s population should be permitted when the environment has to pay the cost, examples being oil leaks into the sea and the effects of that. With a growing global population, energy companies are trying to find sources of energy and are therefore trying to construct pathways and routes to constantly feed people’s needs and demands. This has lead to companies searching and drilling for oil in fragile environments, such as the Alaska pipeline which crosses 3 mountain ranges. The reason why companies are looking into areas full of permafrost is because global warming is causing the ice in the Arctic Circle to melt and oil rich sea beads are now being uncovered. The implementation of the Alaska pipeline has not caused any major environmental problems as many obstacles had been avoided when constructing this project, such as raising the pipeline on stilts so that that the heated oil would not cause the ice to melt. However, the Exxon Valdez oil spill in Alaska, which occurred in 1989 did take place and still affects the environment, animal species and humans to this day. The oil tanker named Exxon Valdez was carrying 1.2 million barrels of oil when it ran aground on Bligh Reef in Prince William Sound, spilling 240 000 barrels. The oil slick eventually covered 25 000 km2 coastal and off-shore waters and 1700km of coastline (RGS Worcester, n.d., para. 2). A major oil spill like this has resulted in devastating environmental impacts, which has caused social and economical impacts as well. The clean-up process, which included burning the oil (relatively effective as it reduced 113,400 liters of oil to 1,134 liters of removable residue), spraying chemicals on the oil which reached the shoreline and mechanical cleanup methods, did not eradicate the oil fast enough as the environmental impacts are still present after 21 years. 10000 people were involved in the clean up and it took 4 summers and cost 2 billion dollars. This large number of people put their jobs on hold and attended to the effects of the oil spill, which could have caused a decline in the economy in Alaska (Exxon Valdez oil spill, n.d., para. 5). The biggest impact of the oil spill was on the wildlife. Some 2,000 sea otters, 302 harbor seals and about 250,000 seabirds died within a few days after the oil spill (Graham, 2003, para. 1). A decrease in biodiversity and the ecosystems in Alaska affect the environment significantly as it disrupts food chains and causes animals like ducks and other marine animals to lose their source of food. The biggest impact, in terms of wildlife, is the herring population and the effect on the herring industry in Alaska. The spill occurred during spawning season that the inlets and bays where herring traditionally laid their eggs were choked with oil. Within four years, the herring population has disappeared. This has affected Alaskans in terms of their jobs and their source of food. Permits to fish herring commercially had been worth hundreds of thousands of dollars before the spill but became worthless, leaving many fishermen facing huge amounts of debt. Farmers used to earn 150000 dollars a year but this has dropped to 5000 dollars, showing the extent of the impact of the loss of herring (BBC News, 2010, para. 9). A weaker economy results in economical problems within the area and a change in employment structure as children of these fisherman can no longer have the opportunity to be a herring farmer. Economic problems can also result in social problems such as domestic violence, alcohol abuse, suicides and divorces, mainly due to massive unemployment. This example shows that the environmental impacts can have their own impacts, which again questions whether the extraction of oil is worth all these consequences. After 21 years, 20000 gallons of oil still remain on the beaches of Prince William Sound (BBC News, 2010, para. 30). Therefore, the clean up hasn’t been very effective. It’s also worth pointing out that maybe all the environmental impacts still haven’t been determined, for example the soil and vegetation could also have been affected by the oil spill as the oil may have seeped through the sand of the beaches. This would affect the growth of vegetation drastically. People don’t know enough to predict how long the effects are going to last as they can range from years to centuries. One wonders how long countries can continue to extract and consume oil when they still don’t fully know the extent of the environmental effects of oil spills and if their chances of occurring are more likely. The production of oil is also a process which causes a variety of negative effects on the environment. An example is the tar sands oil extraction in Canada – the country which supplies the US with the most oil as it doesn’t have issues regarding transport, weather and the fact that there are pipeline installed from Canada to the US. There is enough natural gas to heat 3 million homes from the extraction of tar sands oil in Canada. However, it is expensive to extract the oil out of the sands (120 million dollars over the last 12 years have been invested) which has lead to environmental degradation in the form of excess use of water to extract bitumen. The bitumen is then refined and the toxic sludge (not like conventional oil – mainly nasty impurities) that is left over after separating oil from impurities is usually dumped in ponds and lakes. In some cases, the toxic ponds are so big that they can be seen from space. The Athabasca River in Canada has a large number of toxic ponds, some being 60 km long in length. These companies, like SUNCOR (Canadian energy company), are dumping around 1.8 billion liters of toxic materials like sludge and impurities in these ponds, they will eventually reach water in the delta (Sustainable Guidance, 2011). The effects of these impurities in the water can be devastating to the wildlife. There is a decrease in the number of fish as the sludge clogs up the fish’s gills, making it hard for them to breathe. The change in the ecosystem and food chain will also cause a decline in fish as smaller species like plankton may be affected by the impurities. The fish may also be contaminated and migratory birds which eat these fish will suffer and possibly die as they won’t eat healthy meat. Moose is another species which are affected by the toxic ponds as their source of food is contaminated and decreasing. This has lead to a number of endangered species. There is a 35 million acres coniferous forest (larger than the Brazilian forest) which is full of endangered species. There have also been cases where environmental issues like toxic ponds are not released to the public as these details have been ‘covered up’ by companies like SUNCOR, leaving environmentalists like Green peace in conflict with these energy companies. This example has shown the harmful effects of oil production on the environment, which again makes us question whether this is all worth it (Sustainable Guidance, 2011). To a very small extent, the environmental impacts of the global increase in demand for oil are acceptable. It can be said, with great certainty, that oil production and consumption does not benefit the environment. The environmental consequences may not be frequent but when they do occur, they cause a catastrophic effect, which takes the environment and the people decades or even longer to recover. These impacts are therefore not acceptable, which is why countries should start investing in producing renewable energy such as solar panels and wind turbines. Governments can’t suddenly start decreasing the amount of oil they consume as the people are already used to living with a high standard of living. The populations around the world should be educated about the problem and should be encouraged to start relying on renewable sources of energy. However, this raises the problem for developing countries and NICs. It will be extremely difficult to develop without consuming large amounts of oil and will therefore cause the rate of development to decrease. This leaves these types of countries at a disadvantage, which questions whether it is acceptable for all countries to consume a smaller amount of oil when there are countries with different levels of development. Clearly the issue needs to be discussed before any strategies can be implemented. References BBC News. (2010, July 6). Alaska town slowly heals after 1989 Exxon Valdez spill. Retrieved from http://www.bbc.co.uk/news/world-us-canada-10548872 BBC News. (2010, June 17). Examining the legacy of the 1989 Exxon Valdez oil spill. Retrieved from http://www.bbc.co.uk/news/10324021 Exxon Valdez Oil Spill (n.d.). In Wikipedia. Retrieved February 24, 2013 from http://en.wikipedia.org/wiki/Exxon_Valdez_oil_spill Graham, S. (2003, December 19). Environmental effects of Exxon Valdez spill still being felt. Retrieved from http://www.scientificamerican.com/article.cfm?id=environmental-effects-of Guinness, P. (2011). Geography for the IB diploma. Cambridge, United Kingdom: Cambridge University Press. RGS Worcester. (n.d.) The Exxon Valdez – environmental catastrophe in a fragile environment? Retrieved from https://schoolweb.rgsw.org.uk/resource.aspx?id=52612 Sustainable Guidance. (2011, April 27). Tar sands oil extraction – the dirty truth. Retrieved from http://www.youtube.com/watch?v=YkwoRivP17A

Killer Angels essays

Killer Angels essays The Battle of Gettysburg brought the dueling North and South together to the small town of Gettysburg and on the threshold of splitting the Union. Gettysburg was as close as the United States got to Armageddon and The Killer Angels gives the full day-to-day account of the battle that shaped Americas future. Michael Shaara tells the story of the Battle of Gettysburg through the eyes of the generals and men involved in the action of the battle. The historical account of the Battle of Gettysburg gives the reader a chance to experience the battle personally and not the history book manner taught in schools. A historical novel gives the facts straightforward and provides no commentary by the people involved in history. The historical account of the Battle of Gettysburg, as seen in Killer Angels, provides the facts of the battle as seen through the eyes of Generals Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford. The feelings and inner-thoughts of each General and the conditions of the battle are seen, heard, and felt by the reader in the historical account. Shaara takes historical license with letters, the words of the men, and documents written during the three hellish days of the battle. Shaara avoids historical opinion and provides his own opinion towards the Civil War and the people. The historical account of the Civil War, the Battle of Gettysburg specifically, in Killer Angels conveys the attitude to toward war, attitude towards the Civil War, and cause for fighting the war of General Robert E. Lee, Joshua Chamberlain, James Longstreet, and John General Robert E. Lee gained stoic and legendary status as the heart and soul of the South in the Civil War, but many did not know his reasons and feelings for fighting the war. War and the slaughter of others did not interest Lee and he felt compassion for the Union. Lee had contradictory feelings towards war and s...

Cloud Computing - advantage and disadvantage for payroll companies Essay

Cloud Computing - advantage and disadvantage for payroll companies - Essay Example In this scenario, cloud computing is an emerging trend in the computing industry. This paper presents a brief overview of cloud computing technology with respect to its usage for payroll industry. The basic objective of this research is to discuss the advantages and disadvantages of cloud computing with respect to payroll industry. Cloud computing refers to the use of a cloud image to indicate the internet or a number of huge networked arrangements. Though, people are not concerned a great deal with what is in the cloud or what goes on there apart from that they actually rely on consistently transmitting data to as well as receiving information and data from it. Additionally, the cloud computing is at the present linked with a high level idea of the cloud. Instead of using routers, pipes and servers for transferring data and information, people use cloud services (Rouse; Hartig). In addition, the technology and architecture behind cloud computing lead to a group of unified storage systems, servers and control nodes that can facilitate distributed computing. Additionally, every cloud computing based arrangement normally has a client computer and front end and a back end that consists of software systems and servers, and a number of categories of control node and data storage. In this scenario, the network that puts together all the things is the most significant side that could be linked with cloud computing design. As well, the components of a cloud computing arrangement can be connected with each other by means of web/internet, and the client normally accesses them by means of internet (Hartig; Strickland; Laukkonen). PC revolution has provided many â€Å"off the shelf† solutions to business organizations. Payroll and HR software tools are the solution that is created for the HR professionals to meet the needs of the organizations. However, in the past decade with the technology of cloud based software, many solutions provided to organizations

In what ways can we argue that the international community has an Essay

In what ways can we argue that the international community has an obligation to alleviate poverty in the world - Essay Example This has been leaving the poor on the mercies of the rich in the society. Therefore, the international community has a role of setting up policies and implementing them, an aspect that will eliminate cartels who have been hijacking this noble process. International community has a role of ensuring that there is equal distribution of resources across the economies. In the past one century, developed countries have been marginalizing smaller economies which have poorly formed developed structure. Through brain drain and exploitation of the resources by economic powerhouses has increased the level of poverty in the world. The international community has a role of ensuring that all countries engaging in any form of trade where all parties benefit. This will play a significant role in ensuring that there is economic balance. In addition, it should follow-up in order to ensure that the money obtained through these transactions reach the needy in the society. This can be through supervising mega projects by the governments and auditing them in order to curb corruption cases. The fact that the world is not united towards the agenda of alleviating poverty makes it hard for the international community. Each country tries to drive its own economic prosperity. In addition, some countries are not willing to set up a certain amount of money to help the countries that are crumpling with high poverty rates. This has made it hard for the international community to achieve any remarkable

Should college athletes get paid Research Paper

Should college athletes get paid - Research Paper Example We must mention that not every learner gets a scholarship and more so, it does not cover everything. Firstly, we must mention that the scholarships granted to student athletes cover tuition, fees, room, board and textbooks as put across by the National Collegiate Athletic association (NCAA ). Nature of the scholarship varies with the learners as some receive cover for only some of these expenses while many still receive exceedingly more aid than the average student. The scholarship is extended to outstanding students who are exemplary talented and work very hard to earn money extended to them. Additionally, colleges provide a lot to these athletes giving them a distinctive advantage over others. For that, we can argue for and against paying them as we demonstrate below. Most importantly, we must agree that colleges are making a lot of money off these students, who commit their energy and will power to engage in sports. Apparently, social media are so popular and making money out of sports is a ridiculous pursuit. The broadcasted college sports are generating a lot of profits for schools especially from basketball and football. The activity is out rightly tiresome and subject the students to negative effects to their physicality. With all these money, we can agree that the schools can afford it and should share with the athletes. Secondly, the money granted to these individuals is not enough to meet all the expenses. It’s tailored towards the basics that are a must for everyone. They don’t obtain more than the scholarship grant. It’s not enough to cover all expenses like tuition, board, travel, books and many others. They never find time to recompense these needs as sports exercises and practices take all time after academic responsibilities. They don’t have time to commit to odd jobs to support themselves. Paying them would help them meet these needs and appreciate their talents at the

Monastic Art Essay Example for Free

Monastic Art Essay Monastic Art is subdivided in two genres the monastic ascetic art form and the aesthetic art form (Sekules 77). The portrayal of saints in the monasteries is a common theme and narrows it down to the whole religious visionaries and deities which produced those visions. The entire monastic sphere was dedicated to placing oneself in a position to receive sacred communication from God; hence it is not surprising that monasteries and convents heavily sought for visual representation of their favorite saints or God. In medieval times, monastic art was commonly etched on ceilings, walls, and frescoes to draw the viewer into a realm of holiness to enrich the artistic and religious experience. As aforementioned monastic life could either be ascetic which falls in line with the austere lives of the monks or it could be highly beautified which displayed all the wealth and glamor of the Medieval Catholic Church. Most monastic art are derived from the Byzantine model were paintings were very embellished, attractive, symbolic, and magnificent in size. At the Abbey of Santa Maria la Real de Las Huelgas, Spain, there are the Berenguela knitted cushion covers and skillfully decorated gloves, overlaid with gold and scarlet (1275). This highly decorated covers are in memoriam of Prince Fernando de la Cerda (Shadis 168). Benedictine Monasteries The Rule of St. Benedict required them to withdraw from the world into a communal life organized around prayer so that their spiritual inclinations were not directed to other areas of conformity† (Sekules 61). Because of this policy art work conforms to the standards of the monastery. Jesus Christ, Catholic saints, monasteries, the virgin Mary, holy mother and child paintings are all regular images of the medieval monastery. Benedictine monasteries boasted a wide array of art such as An Illumination of Stephen Harding (1225) at the Abbey at Citeaux. In this classic, monastic painting there are two models of monasteries, handed by two Benedictine monks, one of which is the Englishman Stephen Harding himself, which are delivered up to the virgin Mary to sanction or reject. Benedictine cloisters featured â€Å"inscriptions in windows, stonework, paintings, and manuscripts† (Luxford 11). This type of veneration is called Cisternian illumination where there is a mystic connection and communication with the divine. Golden auras and golden thrones with elaborate architectured monasteries characterize this work. Another famous Benedictine art form is Benedict of Nursia (1435) displayed at the Abbey at Florence, Italy. This painting done by Frey Angelico exhibits the simple face of St. Benedict with a holy halo encircling his head, in a grave, solemn, pensive mood, similar to what one would expect in a monastic setting. Women in Power-Medieval Feminism: The Empowered Woman Before Mary Wollenstonecraft even crafted the Declaration of Women (1791), the embryonic signs of an emerging feminist movement were already visible. Due to religious, social, and cultural dogmas and restraints, women were confined to the private sphere, unable to take part in the activities and pursuits of men. Nevertheless, a few women have propelled themselves and unwittingly their female counterparts to a whole new dimension in the Middle Ages. The woman is a recurrent depiction in Medieval Art and Architecture, not to mention in an age where in the Marian cult (and even in the Greco-Latin mythology) was venerated as goddess, saint, and intercessor. Personification of places, whether cities or countries especially as regal or armed women, are one of the oldest forms of power symbolism†(Sekules 13). Several countries have depicted women at war as their national icons for example Roma, Germania, Brittanica, Sclavenia, Columbia, Athena, Italia Turrita, Hispania, Polonia, Europa etc. The women are either portrayed as martial, royal, or both. Medieval art demonstrated the empowerment of women, where women sometimes moved out of the home space and actively engaged in business, art, warfare, and politics. Joan of Arc One of the women who stands out is Joan of Arc. Historically, Joan of Arc is lauded as a liberator of France who bravely warred against England to set free her countrymen who labored under the British yoke. â€Å"Quite apart from her saintly character, Joan’s credibility as a military leader may have gained greater currency thanks to the classical tradition that personified the authority of war in female form† (Sekules 165). Art enables social criticism. Martin Le Franc sides with Joan of Arc unique personality both as a feminist and as a woman. Through his medieval portrayal of Joan of Arc both as a heroine, military hero, and spiritual icon, he embraces her as a daring woman. â€Å"Martin Le Franc in Le Champion des Dames, a work directly inspired by the quarrel about Le Roman de la Rose, takes Joan’s part against her detractors. Their arguments focus on her belligerence, her transvestism, and her condemnation by the Church† (Warner 220). In the late-Medieval painting â€Å"Le Champion des Dames† (1450), one observes Joan of Arc holding two white flags and flanked by them in a biblical setting. Although critics say that this portrayal is anachronistic, it voices volumes in asserting the sanctity of a patriot and prophetess who received visions and supernatural messages. â€Å"Christine was an admirer of Joan (of Arc’s) achievements and a defender when she needed it† (Sekules 165). Joan of Arc, a powerful woman, inspired another medieval woman in power, Christine de Pisan, who highly esteemed Joan as a valiant, holy, and still feminine woman. Christine De Pisan Another medieval woman which broke from the social norms and launched out into the space of art, literature, and religion is Christine de Pisan (1365-1434). One could argue that because of her aristocratic status she enjoyed many more liberties than the average woman of the Middle Ages; however open prejudice and misogynist ideologies against the woman existed and was encouraged against both the lower and upper classed woman. Christine de Pisan was literate, cultivated her artistic talent, and was mistress of her household (Christine de Pisan). Although today these characteristics seem ordinary, back in the medieval times, it was a rarity for a woman, even an aristocratic one to be qualified with all these talents. Christine de Pizan was born in Italy but married to a Frenchman. De Pisan was a prolific author as she produced several essays, poems, books, ballads, and epistles. The art piece of â€Å"Christine de Pisan Writing† is not as common as it seems for women were often relegated non-scholastic tasks for the general public deemed them inferior. In the depiction of De Pisan writing, the setting is clearly at an abbey or monastery. De Pizan was also the breadwinner of her family following her husband’s passing; therefore she emerged as one of the few women who made a livelihood from writing. Numerous medieval portraits of Christine de Pisan exist where she is either consulting with people in power such as Joan of Arc (Christine de Pisan Livres des Faits des Armes et de Chevalerie, 1409), diligently writing at an abbey (Christine de Pisan Writing), or educating her others (Christine de Pisan Instructing Her Son and Christine de Pisan Lecturing a Group of Men). Convents or nunneries in the medieval period. It can be argued that nunneries and convents â€Å"offered women an element of freedom† (Medieval Convent or Nunnery). At the convents, the nuns had most commodities at their disposal and were not bound to family responsibilities, for here they concentrated on God and pursued holiness in the secluded religious life. Nuns were also enfranchised to vote in an abbess or mother superior, who in turn would govern the affairs of the female community. Since medieval times, the nunnery also was fitted with hospitals, gardens, chapels, dormitories, libraries, and a school. As a result, nuns had the unique opportunity to be holistically educated and independent. This peculiar branch of female liberation fosters artistic exploration. Art work often has appeared at convents where nuns have drawn or invented masterpieces such as †¦ Second to Nun Paintings Medieval paintings also tended to focus on holy women: whether they be goddesses or cloistered nuns and mothers. One major medieval masterpiece shows Hildegard von Bingen (1098-1179), a nun of St. Benedict of wrote books, plays, sermons, and poetry; practiced medicine, and functioned as advisor to monarchs and popes. Hildegard is indeed a medieval and modern-day feminist who was not afraid to hold and wield power even among men folk. A celebrated illustration of her is represented in Illumination from the Liber Scivias, 1151 where she receives a vision and transcribes it as a deity reveals it to her. This dynamic woman dictates the divine messages in a book called The Scivias. This portrait conveys the reality of the enlightened woman in all spheres. She too can be an instrument not only for familial purposes but in multifaceted way, contributing to society, religion, and culture. References: Christine de Pizan http://www. kirjasto. sci. fi/pizan. htm. Retrieved 06 May 2010 Les Enluminures Presents Women in Medieval Art http://www. lesenluminures. com/womencatalogue. pdf. Retrieved 06 May 2010 Luxford, Julian M. The Art and Architecture of English Benedictine Monasteries 1300-1540 A Patronage History. Boyell Press, United Kingdom, 2008. Medieval Convent or Nunnery http://www. middle-ages. org. uk/medieval-convent. nunnery. htm. Retrieved 06 May

In Depth Financial Analysis Of Morrisons And Asda Finance Essay

In Depth Financial Analysis Of Morrisons And Asda Finance Essay Financial analysis using ratios between key values help investors cope with the massive amount of numbers in company financial statements. For example, they can compute the percentage of net profit a company is generating on the funds it has deployed. All other things remaining the same, a company that earns a higher percentage of profit compared to other companies is a better investment option. It shows the relationship between profit investment e.g. return on investment, return on equity capital. Financial Ratios Can Measure Different Things. The Net Profit to Capital Employed ratio mentioned above measures the success of a company in using funds available to it. There are ratios to measure the companys: Financial health Operating performance Cash flows and liquidity Under each category, there are multiple ratios that measure different aspects, or fine tune the measurements. For example, different profitability ratios measure profit margins at different stages return on owners funds and effective tax burden. Ratio analysis Ratios express a mathematical relationship between two quantities taken from financial statements. The  study  and interpretation of the  relationships between various  financial  variables, by  investors  or lenders. A  tool to conduct a quantitative analysis of information  in a companys financial  statements. Ratios are  calculated from current year numbers and are then compared to previous years, other companies, the industry, or even the economy to judge the performance of the company.   Ratio analysis is predominately used by proponents of fundamental analysis. Methods of Ratio Analysis : There are two methods of Ratio Analysis : 1. Time Series analysis 2. Cross-sectional analysis Time- Series Ratio Analysis : Time-Series Ratio Anlysis evaluates performance over time. It allows to analyse trends over a number of years and to examine the way in which performance may have changed over time. For instance time series analysis can make by comparing any companys performance of for two or more years i.e. 2007 and 2008. Cross-sectional Ratio Analysis : Cross sectional Ratio Analysis allows for comparison with the industry average or with competitors at a single point in time. This comparison allows a judgement to be made about the firms position within the industry. For instance to make a comparison of any company performance against its rival (competitor) for the same year. e.g. Shall Companys ratios are compared with British Petroleum company.(both are in same industry and same business). Advantages of Ratios : The advantages of Ratios are as follow : Simplifies Financial Statements. Facilitates Inter-Firm Comparison. Helps in Planning. Helps in Investment Decisions. Limitations of Ratios : Ratios have some limitations as well which are mentioned below ! Limitations of Financial Statements Comparative Study Requires Ratio alone are not adequate Lack of adequate standards Limited uses of single ratios Personal Bias Types of Financial Ratios : There are different types of financial ratios used in carrying out financial analysis. These financial ratios are mentioned below :  · Liquidity Ratios  · Activity Ratios  · Solvency Ratios  · Profitability Ratios  · Market Ratios  · Cash Flow Ratios Defining Types of Financial Ratios : Liquidity Ratios : Liquidity ratios assess companys ability to pay off its  short-terms debts obligations.   Generally, the higher the value of the ratio, the  larger the margin of safety  that  the company possesses to cover short-term debts. A  companys  ability to turn short-term assets into cash to cover debts is of the utmost importance when creditors are seeking payment. Bankruptcy analysts and mortgage originators frequently use the  liquidity ratios to determine  whether a company will be able to continue as a going concern. Activity Ratios : Activity ratios are used to assess the effectiveness of management towards utilization for generation of sales/revenue. Let us know how current and fixed assets are efficiently used by company to generate sales. Also analyze the account receivable, payables and inventory roles towards of sales, purchase and cost of goods sold. Determine how quickly account receivables are recovered. Enable us to know duration in which company pays its payables. Inventory conversion period is also calculated under the head of activity ratio. Solvency Ratios :  · Solvency ratios are used to  measure a  companys  ability to meet long-term obligations. It provides a measurement of how likely a company will be to continue meeting its debt obligations. Acceptable solvency ratios will vary from  industry  to industry, but as a general rule of thumb, a solvency ratio of greater than 20% is considered financially healthy. Measures the percentage of total assets provided by creditors or how much debt is supported by assets. Shows ability of the company to cover its interest expenses Solvency ratios tell about the ratio between equity and total assets. Companys total assets are enough to meet its debt obligations These ratios also tell about ratio between debt and total assets. Also tell equity ratio in company And determine debt ratio in company. Profitability Ratios : Measure the ability of profit generations in company. Profitability Ratios are used to assess a businesss ability to generate  earnings as compared to  its expenses and other relevant costs incurred during a specific period of time. They are used to measure the overall effectiveness of management to produce the profitability of the company. For most of these ratios, having a higher value relative to a competitors ratio or the  same ratio from a previous period is indicative that the company is doing well. It is important to note that  a little bit of background knowledge is necessary in order to make  relevant comparisons when analyzing these ratios. For instances, some  industries experience seasonality in their operations. The retail industry, for example,  typically experiences higher  revenues and  earnings  for the Christmas season. Market Ratios :  · They are used to measure a companys standing and position in the market.  · These are considered to be the most important ratios for shareholders.  · They are important for potential investors. Cash Flow Ratios :  · Cash flow ratios are derived from cast flow statement.  · These are used to measure the three activities found in cash flow statement. ASDA ASDA launched an online retailer in 1998, but from the start had over estimated demand. It started off from a dedicated depot facility based in Croydon but was closed with a number of redundancies shortly after as sales were not as expected. It continued the online retailer service but copied the Tesco store based model instead. Wal-Marts corporate stance is anti union, which is refelcted in the stance of Asda. In 2006 A planned five-day strike by Asda warehouse staff was been called off, unions have confirmed. The action had been due to begin on June 30 after thousands of workers voted for industrial action in a dispute over pay and bargaining rights. The decision followed prolonged negotiations between unions and the supermarket chain at the TUC. Asda was about to seek an injunction to block the action, claiming irregularities in the strike ballot. In 2006 Supermarket giant Asda said they were to offer staff up to two weeks unpaid leave to go on a German jolly during the 2006 World Cup tournament. Its 150,000 workers were to be able to take one or two weeks off in the month starting on 9 June. Requests dealt with on a first come, first served basis depending on staffing needs at individual outlets. The first Act of The ASDA Story was set in the old Queens Theatre, Castleford, West Yorkshire in the early 60s. Its roots can be traced to two branches in twenties. The Asquith family had a family business, a butchers shop in Knottingley, W. Yorkshire. The business was eventually expanded to seven butcher shops. The two sons of W.R. Asquith, Peter and Fred were actively involved in the family business and were later to become co founders of ASDA. At the same period, in the 20s, a group of West Riding dairy farmers joined forces, as Hindells Dairy Farmers Ltd. These included the Stockdale family (A. Stockdale), and a subsidiary company, Craven Dairies Ltd, was formed. Through a process of acquisition and diversification, a new public company was formed in 1949 Associated Dairies Farm Stores Ltd. with Arthur Stockdale as Managing Director. During the 50s and early 60s Associated Dairies expanded the number of pork butchery shops and also created the fascia Craven Dairies for its cake shops and cafà ©s. The son of Arthur Stockdale, Noel, met and struck up an immediate rapport with the Asquith brothers and so became the other co-founder of the future ASDA. ASDA was founded in 1965 by farmers from Yorkshire. The name is a contraction of Associated Dairies. For a short time in the 80s Asda Stores Ltd was a subsidiary of ASDA-MFI plc follwing a merger between the companies. Other companies in the group were Associated Dairies Ltd, the furnture retailer MFI and Allied Carpets. After the sale of MFI and Allied the company name changed to ASDA Group plc. The dairy division was sold to Northern Foods plc. The company went through a troubled period in the early 90s, but was revived under the leadership of Archie Norman, who became a shadow cabinet Conservative MP. He was chairman of the company in 96-99. ASDA, which then owned 229 stores, was purchased by Wal-Mart of the USA, on July 26, 1999. Following the takeover by Wal-Mart, several Asda-Wal Mart Supercentres have opened, creating some of the largest hypermarkets in the UK. The first of these stores opened at Patchway, near Bristol, in August 2000. At first, it was criticised for its scale and condemned as an eye sore, but the format has now become extremely popular. In November 2004 a refurbishment of the hypermarket was completed, addressing some of the complaints. In March 2006, ASDA launched a format called ASDA Essentials in a former Co-op store in Northampton. With a focus on own brand products on a much smaller floorplate than ASDAs mainstream stores, the Essentials will only stock branded products are perceived to be at the core of a familys weekly shop. This is seen as ASDAs response to the increasing strength of Tesco and Sainsbury in the convenience store sector. If the trial is a success, it will be rolled out nationally. ASDA is expanding its range of services to include Financial Services sold in store and online. Products currently sold are Child Trust Funds and Credit Cards, Car Insurance Home Insurance, Travel Insurance, Life Insurance, Mortgage Life Insurance, Over 50s Life Cover, Pet Insurance. http://www.asdafinance.com In 2006 Supermarket chain Asda took Brazilian beef off its shelves after claims it could have come from areas where foot-and-mouth disease is rife. In 2006 Supermarket group Asda started selling property through stores. Shoppers were to be able to browse properties for sale via an in store computer terminal. People choosing to sell their homes through Asda will pay lower than average estate agency fees and receive a free Home Information Pack (HIP). The system will be trialled in 10 Asda stores in the Sunderland area during the summer but is planned to be rolled out across the UK by the end of the year. Asda has sponsor techniques the name has been put on the WRU Asda Leagues: the lower leagues of the rugby system. Morrison Morrison is a mainly food and grocery the weekly shop. Uniquely source and process most of the fresh food that we sell though own manufacturing facilities, giving us close control over provenance and quality; and have more people preparing more food in store than any other retailer. Every week nine million customers pass through our doors and 124,000 colleagues across the business work hard each day to deliver great service to them. With competitive prices and hundreds of special offers, we are proud to save our customers money every day. As the Food Specialist for Everyone, they are different from their competitors. Their expertise helps them deliver fresher food, which is also great value. Being closer to source, they understand where food comes from; and they can talk with authority to their customers about the provenance and freshness of their food offer. It is one of the countrys largest supermarket chains, offering a range of goods including both branded and own label products aim is to provide all our customers with the very best value for money wherever they live and uniquely, we have always charged the same prices in every one of our large stores. They view resource efficiency as integral to sustainability and delivering better value to our customers. They approach to CSR recognises both responsibility and opportunity, enabling us to make a difference in ways that are good for the environment and good for business. They have made considerable progress in meeting our challenging targets. Carbon emissions have been reduced by 56% better than they planned; theres much less waste going to landfill and they have cut packaging. They are also running their own farm, which is being used as a base for research projects looking at the sustainability of food supplies and the efficiency of agriculture. They research will provide benefits to their business  and will also strengthen our relationships with the farming community. Morrisons Fresh Food Academy offers training and progression for all their staff, providing them with the opportunity to grow from shop floor to top floor and means they can deliver more knowledgeable service to their customers. CSR is embedded into their operations and plans. They do not claim to have all the answers but aim to do all they can to make a real difference by being both practical and persistent.   Many of the issues they address are wide ranging, complex and sometimes very challenging. Solutions may develop over the long term and they can sometimes prove elusive for a variety of reasons, including cost effectiveness, practical application, or they lack direct benefits. However, many projects and initiatives have come to fruition successfully to deliver tangible results that are  making a real difference. They offer a number of useful services for your convenience, so you can save time and money while visiting them.  To find out when your local store is open, visit our store finder, type in your postcode and youll find all the information you need. Fill up at your convenience Stop by their petrol station to fill up and enjoy many other services like gas, a car wash and snacks for the road. Facilities for shoppers with disabilities They offer lots of services to our shoppers with additional needs, including dedicated parking, wheelchairs, staff assistance, seating and induction loops.   Take a break at our cafà © If you fancy a relaxing bite to eat, their cafà © serves freshly prepared meals to your table, from all-day breakfasts to hot puddings with custard as well as freshly ground coffee. Your one-stop medicine counter Get free advice on medicines and healthcare from their pharmacists no appointment necessary and why not have your prescriptions dispensed while you shop. Print your memories in store They offer quality photo processing in store, including digital and 1-hour photo printing services. Latest price Change Currency LSE code 277.50 -4.20 GBX MRW Last closing price 277.50  (23  Jul  2010 4:30pm ) Current share price information Bid 277.50 Ask 277.80 Day high 286.00 Day low 277.00 Year high 305.00 Year low 257.60 Day open 280.20 Day volume 10,130,828 On 11th March 2010 the Board comprised a Chairman, four Executive Directors and  six Non-Executive Directors. With the retirement of the Chairman and the planned recruitment of an additional Non-Executive Director, at least half of the Board will ultimately comprise of independent Non-Executive Directors. The Board is responsible for setting and approving the strategy and key policies of the Group, and for monitoring the progress towards achieving these objectives. It monitors financial performance, critical operational issues and risks. The Board also approves all circulars, listing particulars, resolutions and correspondence to the shareholders including the Annual Report, Half yearly financial report and Interim management statements. The Formal Schedule of Matters Reserved for the Board can be found in the Corporate Governance Compliance Statement. Committees of the Main Board The principal committees of the Board are the Audit, Remuneration,  Nomination and Corporate Compliance and Responsibility (CCR) Committees.  Ã‚  Ã‚  The composition and terms of reference of each of these Committees are set out in the Corporate Governance Compliance Statement. Internal control The Board is responsible for setting a system of internal control for the Group and reviewing its effectiveness. The control system is intended to manage rather than eliminate the risk of not meeting the Groups strategic objectives. Any such system can only provide reasonable, not absolute, assurance against material misstatement or loss. The Board is satisfied that a continual process for identifying, evaluating and managing significant risks has been in place for the financial year to 31 January 2010 and remains in place. Shareholder relations The CEO and the Group Finance Director meet regularly with analysts and institutional shareholders. The Investor Relations Director also maintains a programme of work that reports to the Board the requirements and information needs of institutional and major investors. This is part of the regular contact that the Group maintains with its institutional shareholders. All Directors, Executive and Non-Executive attend the AGM. The Chairs of the Audit, Nomination, Remuneration and CCR  Committees are available to answer any questions. Additionally, the Groups brokers sought independent feedback from investors following the Annual and Interim results in 2009. This feedback was reported to the Board. Liquidity Ratios (ASDA) : Ratio Name Answer Result Reason 2009 2008 Current Ratio 0.526 0.491 Favourable C. Assets increased more in proportion to C. liabilities Quick Ratio 0.282 0.252 Favourable More C. Assets in proportion to C. liabilities Absolute Quick Ratio 0.111 0.345 Unfavourable Stock and debtors increased, C. Assets decreased Working Capital ratio (958) (943 ) Unfavourable Lower proportion of Assets to Liabilities W.C. to C. Liabilities Ratio (0.473) ( 0.508 ) Favourable Assets increased Activity Ratios (ASDA): Ratio Name Answer Result Reason 2009 2008 Current Asset Turnover Ratio 13.628 14.251 Favourable Assets increased in 2009 Sales to Cash Ratio 44.428 67.900 Favourable Cash increased in 2009 Fixed Asset Turnover Ratio 2.029 1.928 Favourable The proportion of sales to fixed assets was a bit higher W. Capital Turnover Ratio (15.164) (13.752) Unfavourable Less working capital in 2009 Inventory Turnover Ratio 29.091 25.963 Favourable CGS increased in 2009 A. Receivable Turnover Ratio : 65.441 58.418 Favourable More sales in 2009 A. Payable Turnover Ratio 7.101 7.237 Unfavourable A. Payable increased in 2009 Average Collection Period Ratio 5.501 6.162 Favourable Higher A.Receivable turnover in 2009 Average Payment Period Ratio 50.704 49.792 Unfavourable A.Payable decreased in 2009 Solvency Ratios (ASDA): Ratio Name Answer Result Reason 2009 2008 Debt Ratio 0.450 0.426 Unfavourable Total Debt increased in 2009 Equity Ratio 0.306 0.573 Favourable T. Equity and T. Assets increased Debt to Equity Ratio 1.470 0.744 Unfavourable Total Equity decreased Debt Income Ratio 3.656 2.536 Unfavourable Long term debt increased, net income decreased Profitability Ratios (ASDA): Ratio Name Answer Result Reason 2009 2008 Gross Profit Ratio 6.284 6.307 Unfavourable Lower gross profit in proportion to sales in 2009 Net Profit Ratio 3.166 4.271 Unfavourable Lower net income in relation to sales in 2009 Return on Equity Ratio 18.253 12.654 Favourable Higher proportion of net profit to total equity Return of Total Assets Ratio 5.592 7.255 Unfavourable Lower net profit in proportion to total assets Return on Investment Ratio 7.416 9.579 Unfavourable Lower return on investment Morrison: Liquidity Ratio Ratio Name Year 2008 Year 2009 Result Reason Current Ratio Quick Ratio Absolute Quick Ratio Working Capital 0.48 0.22 0.32 947 0.52 0.30 0.42 958 Favourable Favourable Favourable Favourable Cash increased while liability decrease Cash increased while liability decrease Cash increased while liability decrease Cash increased while liability decrease Reason Liability increased while cash decrease Cash increased while liability decrease Cash increased while liability decrease Cash increased while liability decrease Reason Liability increased while cash decrease Liability increased while cash decrease Liability increased while cash decrease Activity Ratio Ratio Name Current Asset Turnover Ratio Fixed Asset Turnover Ratio Working Capital Ratio Inventory Turnover Ratio Solvency Ratio Ratio Name Debt Ratio Equity Ratio Debt to equity Ratio Year 14.31 1.92 13.6 27.4 Year 0.42 0.57 0.74 Year 13.62 2.0 15.1 28 Year 0.45 0.54 0.81 Result Unfavourable Favourable Favourable Favourable Result Unfavourable Unfavourable Unfavourable Profitability Ratio Ratio Name Gross Profit Ratio Operating Profit Ratio Net Profit Ratio Operating Ratio Year 6.30 % 4.7 % 4.2 % 95.7 % Year 6.28 % 4.6 % 3.1 % 95.6 % Result Unfavourable Unfavourable Unfavourable Favourable Reason Liability increased while cash decrease Liability increased while cash decrease Liability increased while cash decrease Cash increased while liability decrease Market Ratio Earning Per Share Dividend Pay out Ratio Cash flow Ratios Cash flow Operation to Net Income Cash flow from investing to Operation Financing Year 20.7 0.23 Year 1.04 0.25 Year 17.39 0.33 Year 1.71 0.75 Result Unfavourable Favourable Result Favourable Favourable Reason Liability increased while cash decrease Cash increased while liability decrease Reason Business has excess cash Business has excess cash Cash flow from Sales to Total Sales Cash flow to Long Term Debt Operations Cash flow to Current Liabilities Cash Dividend Coverage Ratio 0.044 0.90 0.31 120.6 0.053 0.86 0.38 136.2 Business has excess cash Business has Cash flow Problem Business has excess cash Business has excess cash Regression Line: Year (Sales) X (Asda) y (Morrison) xy (x)^2 (y)^2 Y2007 14856 12115 179980440 220700736 146773225 Y2008 12969 12462 161619678 168194961 155301444 Y2009 14528 12969 188413632 211062784 168194961 Y2010 15180 14528 220535040 230432400 211062784 = 57533 = 52074 = 750548790 = 830390881 = 681332414 B = 4 (750548790) (57533) (52074) 4 (830390881) (57533)^2 B = 3002195160 2995973442 3321563524 3310046089 B = 6221718 11517435 B = 0.54 A = Y 0.54X A = 18145.75 0.54 X A = 18145.75 (0.54) (57533) A = 18145.75 31067.82 A = 12922.1 Y = 12922.1 + 0.54 X Correlation Co-efficient of Correlation: R = 4(750548790 ) (57533) (52074) [4(830390881) (57533)^2 ] [ 4 (681332414) (52074)^2 R = 3002195160 2995973442 [ 3321563524 3310046089 ] [2725329656 2711701476 R = 3002195160 ( 11517435 ) (13628180) R = 3002195160 156961677318300 Time Series Analysis: ASDA : Year Sale 3 point total 3 point moving average Variation 2006 14756 2007 14856 42581 14193.67 662.33 2008 12969 42353 14117.67 -1148.67 2009 14528 42677 14225.67 302.33 2010 15180 Morrison Year Sale 3 point total 3 point moving average Variation 2006 12115 2007 12462 37546 12515.33 53.33 2008 12969 39959 13319.66 350.66 2009 14528 42907 14302.33 225.67 2010 15410 Task: 3 Table presents annual net income and net cash flow figures for three projects A, B C. Initial investment for all three projects is same  £98,500. Year Project A Project B Project C NI NCF NI NCF NI NCF 0 (98500) (98500) (98500) 1 7500 24750 16450 45000 24500 44300 2 95000 31000 17650 52000 30500 39200 3 14750 34000 17950 59250 19000 39000 4 21250 40250 2400 5000 13000 31250 5 24950 44500 5000 24200 (1) Calculate ARR (Accounting Rate of Return) by selecting the required rate of return. (a)Project A (b)Project B (c)Project C (2) Calculating payback periods for A, B C projects. Solution: (a) Project A Year Cash flow Net Cash flow 0 (98500) (98500) 1 24750 (73750) 2 31000 (42750) 3 34000 (8750) 4 40250 31500 5 44500 76000 Pay back Period project A = 3.22 year (b) Project B Year Cash flow Net Cash flow 0 (98500)