William Carlos Williams Essay Example for Free

William Carlos Williams Essay The sonnet that I like the best was â€Å"Catch† by Robert Francis. I thought this sonnet was the me of my youth and it speaks to what verse ought to be. The symbolism in this sonnet was extraordinary; it returned me to when I was a youth when I and my sibling would play get for a considerable length of time. We would toss the ball all waies imaginable to make it all the more testing and amusing to play simply like the sonnet depicted. The third line in the sonnet says â€Å"Teasing with perspectives, scopes, intermissions, altitudes† truly snatched me with the utilization of assonance’s and the hard T and L sounds gave the sonnet force. I likewise like how the sonnet speaks to how verse ought to be. For instance, line 10 says â€Å"Over his head, make him scramble to get the meaning.† Poetry should be testing, shock the peruser and makes them think what the more profound significance is; which makes intrigue. In the event that verse was straightforward and simple to peruse it would be a short account story and be connecting with or fulfilling. The sonnet was an extraordinary portrayal of what verse ought to be and taken me back to my youth which is the reason I picked it to be the best. The sonnet I preferred the least was â€Å"The Red Wheelbarrow† by William Carlos Williams. I loved it the least since I couldn’t locate a more profound importance of the sonnet. All I got from it was a picture of a red push cart with downpour water flickering on it sitting close to white chickens. I’m sure Williams needed the peruser to get further significance out of the sonnet than only a picture. I experienced the five inquiries and attempted to unravel the significance of the sonnet and still concocted nothing. For what reason accomplishes such a great deal rely upon a red push cart? Does he have an awful back and relies upon the push cart to pull stuff around to make a chicken coop for the chickens to endure? I have no clue. The sonnet has intriguing word usage however I thought it was dubious which is the reason it is was my least most loved sonnet.

Performance Measurement Essay

These days, organizations work in a dubious situation and the administrators can never recognize what will happen ever again (Arnold, 2005). In the interim, the financial emergency has flipped around that world; it is a change for ever. The worldwide economy was changed during the previous two decades; in light of globalization, the organizations are not just exchange or put resources into the company’s home, yet additionally exchange or put resources into different nations. At that point the board will confront a great deal of business chance in worldwide economy. There are a wide range of approach to characterize hazard; just, dangers are chances to be seized. Hazard the board distinguishes dangers with new chances to build the likelihood of positive results and augment returns. The point of this paper is recognize the worldwide difficulties and hazards and examine the strategies accessible to budgetary directors to manage chance when exchanging or putting resources into nations outside of the company’s residence. In the structure, right off the bat assess the current worldwide financial circumstance and what is the test in this worldwide monetary circumstance. Besides, distinguish the dangers do organizations face activity in dubious worldwide economy. At long last, it will consider and examine the procedures accessible to monetary supervisors to manage chance when exchanging or putting resources into nations outside of the company’s home. Diagram of this exposition, It is no uncertainty that today it is a globalization, in any case, because of the worldwide monetary emergency in 2008, the worldwide economy is uncertainly and precarious. As per Arnold (2005) organizations work in an unsure situation and the administrators can never recognize what will happen ever again. The worldwide economy is isolated into a few situations.The one is low-pay nations which CNI per capita of under $936 and these nations have such serous social, political issues and monetary that they speak to restricted open doors for activities and venture. The following one is lower-center pay nations which with a CNI per capita somewhere in the range of $938 and $3705, for example, Indonesia, Thailand and China. The shopper markets nations are expanding quickly. At that point is the upper-center salary nations which with CNI per capita somewhere in the range of $3706 and $11455, Such as Chile, Malaysia, Venezuela. In these nations, they have solid training frameworks and high proficiency rates, despite the fact that wages are still fundamentally lower than in the propelled nations, it is rising quickly. The last one is high-salary nations which with CNI per capital higher or equivalent $11456. For example, Japan, Sweden, United States, Germany. â€Å"â€Å"(Keegan, Creen. 2011) Be that as it may, the most agents of current worldwide economy circumstance are UE, USA, China

Why and How to Do a Mental Body Scan for Stress Relief

Why and How to Do a Mental Body Scan for Stress Relief Meditation Print Body Scan Meditation Release Tension With This Targeted Meditation Technique By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Reviewed by Reviewed by Amy Morin, LCSW on January 24, 2020 facebook twitter instagram Amy Morin, LCSW, is a psychotherapist, author of the bestselling book 13 Things Mentally Strong People Dont Do, and a highly sought-after speaker. Learn about our Wellness Board Amy Morin, LCSW on January 24, 2020 Deborah Kolb / Getty Images More in Self-Improvement Meditation Happiness Stress Management Spirituality Holistic Health Inspiration Brain Health Technology Relationships View All Sometimes you can be so caught up in your stress, that you dont realize that the physical discomfort youre experiencingâ€"such as headaches, back and shoulder pain, and tense musclesâ€"is connected to your emotional state.   Body scan meditation is a good way to release tension you might not even realize youre experiencing. Body scanning involves paying attention to parts of the body and bodily sensations in a gradual sequence from feet to head. By mentally scanning yourself, you bring awareness to every single part of your body, noticing any aches, pains, tension, or general discomfort.  The goal is not to relieve the pain completely, but to get to know it and learn from it so you can better manage it. Benefits of a Regular Practice Best when performed daily (or even several times a day), practicing body scan meditation is associated with many mental and physical health benefits. Research shows that stress reduction is one of the primary benefits of body scan meditation, which in turn can have physical benefits including reduced inflammation, fatigue, and insomnia.?? In this way, this body scanning works to break the cycle of physical and psychological tension that can feed on itself. As a result, the body scan meditation is a very useful and effective meditation that can help you to return to and maintain a relaxed state when you become too tense. How to Practice Body Scan Meditation As with all forms of meditation, doing a body scan is meant to be simple. Below are some instructions to get you started. Get comfortable. Sit in a comfortable place and fully relax your body. You dont need to be lying down, but it helps, particularly if youre doing a body scan meditation before you fall asleep.Take a few deep breaths. Let your breathing slow down, and start breathing  from your belly instead of from your chest, letting your abdomen expand and contract with each breath. If you find your shoulders rising and falling with each breath, focus more on breathing from your belly, as though a balloon is inflating and deflating in your abdomen with each breath. For more practice, try these breathing exercises.Bring awareness to your feet. Now slowly bring your attention down to your feet. Begin observing sensations in your feet. If you notice pain, acknowledge it and any thoughts or emotions that accompany it, and gently breathe through it.Breathe into the tension. If you notice any uncomfortable sensations, focus your attention on them. Breathe into them, and see what happens. Visualize the ten sion leaving your body through your breath and evaporating into the air. Move on when you feel ready.Scan your entire body. Continue this practice with each area of your body, gradually moving up through your feet until you reach the top of your head. Notice how you feel and where youre holding your stress. If theres any tightness, pain, or pressure, continue to breathe into any tightness, pain, or pressure youre feeling. This can help you release tension in your body now, and be more aware of it in the future so you can release it then, too. Tips Practice this body scan meditation anytime you feel stress or several times throughout the day as a regular practice.If you dont have a lot of time, you can do an abbreviated version of this body scan meditation by just sitting and noticing any place in your body that youre carrying tension, rather than moving from part to part. This will become easier the more you practice the body scan meditation.The body scan meditation can promote body awareness, stress awareness, and relaxation. Practice it often. You can also try progressive muscle relaxation, breathing exercises, or visualization exercises  for releasing stress and tension in your body.

Childhood During Early American Literature - 1447 Words

Brent Beebe Dr. Cari Keebaugh Lit-210-OL1 10/06/2017 Childhood in early American literature: In the early part of American history literature played a significant role in defining on how America would be shaped and molded. For the Puritans, coming to America provided the opportunity to express their opinions and beliefs. This opportunity was what they had been striving for and finally had the chance to implement. The Puritans took full advantage of this opportunity and utilized literature to provide values and rules to be followed. The literature written heavily influenced how people lived and made decisions as they went about their daily lives. Most importantly, the Puritans recognized that if they wanted to sustain what they had created†¦show more content†¦Children were constantly reminded of the impending doom that would overtake them if they did not listen to the rules or follow the Puritan beliefs. Literature was an instrumental tool used in teaching those beliefs and values to children. The texts children read provided a pathway and an understanding of what w as expected of them to their roles amongst society. The first texts written for Children and about Childhood were rigid and were more focused on religion. For example, In the New England Primer â€Å"Verses for Little Children† the value of loyalty is taught. More specifically is that absolute loyalty to God is required. â€Å"He gives me life, he gives me breath, And he can save my soul from death. By Jesus Christ, my only Lord, Aecordingr to his holy word† (New England Primer). The lesson being taught is that God controls your destiny and that one must remain faithful if one wants to remain in good standing with God. This lesson is further reinforced by the following passage â€Å"Though I am young, yet I may die, And hasten to eternity. There is dreadful fiery hell, Where wicked ones must dwell. There is a heaven, full of joy, Where godly ones will always stay (New England primer). Another value that was taught was the importance of productivity and hard work. As mentioned before children needed to be productive othe rwise the likelihood of a family not succumbing to failure was very low. In the New England Primer â€Å"Verses forShow MoreRelatedEssay on The Innovators of American Literature1066 Words   |  5 PagesThe Innovators of American Literature From their critical assessments on how to improve themselves and to the American public that they influenced by their writings, Jonathan Edwards and Benjamin Franklin illustrate American themes in their personal narratives that quintessentially make part of American Literature. Although they lived in different times during the early development of the United States of America and wrote for different purposes, they share common themes. 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Most of them, if not all, were taken away from their reservation to live in a boarding school. Whether they liked it or not, they were to follow and obey the school’s rules and regulations even though they deemed it unforgiving. In her poem, â€Å"Indian Boarding School: The Runaways,† Louise Erdrich meticulously depicted the sufferings of the Indian children atRead MoreUpton Sinclair s The Food Industry958 Words   |  4 Pagespoor family with an alcoholic father was difficult for Upton (Simkin, John). Upton often lived with his wealthy grandparents during his childhood due to the instability in his own home. Moving from his poor parents house to his grandparents rich house constantly made him see the injustice in the American society, this made him become a radical socialist as young as his early teens. At 14, Upton being the intelligent and independent man he was, started attending New York City College. In order to

A New Battle Of The Civil War - 1396 Words

A New War To Fight The Civil War was one of the most trying moments in American history. Two opinions trying to outweigh each other caused citizens to choose to be united under two different flags instead of one. Both sides, the Union and the Confederacy, have their own interpretation of how the war happened. For example, a citizen (although their identity is unknown) noted that â€Å"The civil war was a whole new type of warfare. Unfortunately, the only way one could learn how to fight in this new type of war was to actually fight in this new type of war.† Overall, this quote is correct and is easy to agree with because not all wars are the same. The changes and lessons learned can range from land space to fighting tactics to technology, like†¦show more content†¦The use of the smooth-bore musket and the rifled musket changed how the war was physically fought. A smooth-bore musket is a type of gun that is smooth on the inside. The bullet is pushed through the smooth barrel and can be l aunched about eighty yards. A rifled musket has a groove and is spiraled in the inside. The actually bullet is closer to the trigger and can shoot four hundred yards. These two different guns bring their own importance to the war because of the new, easy way killing someone became. The rifled musket seemed more effective in the long run, but the smooth-bore musket was just as useful. 620,000 Americans died (although a majority of the death was caused by disease) during this tragic war. The lesson that can be learned from this is that the advancement in technology. can change the death toll in a war and ultimately change the outcome in who wins. The Civil War is one of the wars with the highest death toll of Americans in history. Although the advancement in technology is a clear lesson to learn the first time around, the same lesson is still being taught in wars like the First World War and its inventions like tanks, machine guns, poison gas and much more. Not only did technology have a huge impact on how the war was fought, the physical fighting and tactics also played a role. The battle of Fort Sumter was the attack and abdication of Fort Sumter (near Charleston, South Carolina) and the start of the Civil War.

What determines a successful niche strategy Free Essays

Niche marketing is a very important marketing tool that is defined as â€Å"focusing on sub-segments or niches with distinctive traits that may seek a special combination of benefits (Kotler Armstrong, 1997) Niche strategy or sometimes-called focus strategy is a marketing segmentation strategy that concentrates or focuses on a few target markets. Users of this strategy hope that by focusing on a few (one or two) markets segments that are narrow, they would be in a better position to meet the needs of that market. Therefore the company strives to tailor make its marketing mix to suit these specialized markets that it has identified. We will write a custom essay sample on What determines a successful niche strategy or any similar topic only for you Order Now By using the niche strategy the company easily stands to gain or have a competitive advantage by being effective rather than efficient. (Kotler Armstrong, 1997) Niche strategy in most cases is suitable for small firms although it is open to any company which would want to utilize it in selecting targets with lesser substitute vulnerability or where there is weak competition. (Kotler Armstrong, 1997) There are several factors that greatly enhance a successful niche strategy and include: – 1) Market –research Before developing any niche market it is very important to conduct a comprehensive market research of the desired market before embarking on any marketing program. Towards this end, a SWOT analysis that highlights the strength and weaknesses of the company vis-à  -vis the market it desires to segment is very necessary. (Chisnall, P.M.1997) The market research will enable the company determine the market characteristics that will enable it serve this particular segment in a better way. Such characteristics would include, customer preferences, desirable price ranges level of competition, product differentiation, distribution channels, the marketing mix and various other important marketing variables.   (Chisnall, P.M.1997) When these characteristics have been established and defined the company on its part designs a marketing model that should suit the target market and be a profitable venture for the company. The market research in itself will enable the company not only identify a market but will give it more information on the demographic history of the market as well. (Chisnall, P.M.1997) 2) Create customer loyalty. One major threat to establishing and growing any niche is competition. Competition may eat up a share of the company’s market, reducing the profitability or worse still drive out the company from the market. Towards this end it is very important for the company to make it its priority to listen to the customers. When the company makes it its goal to carefully listen to the customers, it will have the ability to create products or services that will not only meet customer expectations but will meet their needs as well. Listening to the customer will enable the company differentiate its product range to suit the needs of the niche. This will in turn create loyalty that will enable the company weather any form of competition, in fact when customers are loyal it will be very difficult for them to seek other alternatives or switch to the competitors. (Peter, J.P. and Olson, J.J., 1996) 3) Develop two or more niches By developing two or more niches it will prove quite advantageous to the company in several ways. The experiences and lessons gained in other niches will give the company the ability to tackle the challenges that would likely to occur in a different niche. (Baker, M. 2000) Two or more niches on the other hand may work towards supporting each other especially in the advent of any form of competition; for example when one niche is faced with competition other niches can be of great support especially if price competition would be necessary. Two or more niches supporting each other gives the company a leverage that would enable it sustain any form of marketing campaign to maintain high market penetration. By maintaining two or more niches, the company lowers the risk of closing shop just in case one of the niches collapses or is faced with competition and there’s a reduction in profitability levels.   By developing more than two niches the chances of success are increased tremendously as well. (Baker, M. 2000) 4) Focus on a particular region To achieve successful specialization, it is important for the company to address those geographic markets that other competitors ignore. By focusing on a particular region, it is easier for the organization to design a distribution channel that will not only be effective in terms of logistics but will ensure timeliness in the distribution of goods or services. By focusing on a particular area, it enables the company to create or design an effective marketing strategy to promote and create awareness of its goods and services. The company also stands a better chance of interacting with the customers more deeply and freely to which case it would be easier to predict the buying trends and the customer preferences. (Linneman, R.E. and Stanton, J.L. 1991) Gamma Plc Gamma PLC produces very high quality motors for garden mowers and this fact gives it an edge over its competitors in this particular niche. However the company can not sit back and sit on its laurels, It is imperative for company to work extra hard to ensure it commands these niche especially with the competition of such established organizations like Yamaha and Honda.   To guard itself from this onslaught there are certain challenges that the company will face which might force it out. Competition As it is, already the company is facing competition from such world acclaimed names like Yamaha and Honda. For such names to be attracted to such a market, then it follows that the market is very lucrative. Gamma PLC is not quite renown, apart maybe for this particular market segment, unlike the competitors who are well established and with renowned brands. The big players if they would decide to flex their muscle, this might drive out Gamma from this niche. (Linneman, R.E. and Stanton, J.L. 1991) They can do this in various ways including powerfully utilizing the 4ps (Price, promotion, product and place) of marketing. The kind of marketing or promotion blitz they would likely conduct, would obviously be superior compared to Gamma’s with a lesser budget. Besides, these companies’ would likely introduce price wars that would have adverse effect on Gamma Plc, whose budget would likely be comparatively small. The latter’s prices cannot compete with those ones of the more established firms. This kind of competition would prove to be a nightmare for Gamma whose niche is under threat. After all, the bigger companies’ bottom line would not be affected in any way because their presence is worldwide and are more experienced and advanced especially with the marketing capabilities. (Linneman, R.E. and Stanton, J.L. 1991) The competitors may also decide to adopt or even copy how Gamma Plc is producing its high quality motors, thereby claiming some of the market share. Competition may also come in terms of remuneration and staff training where the other organizations may be attractive to employees in Gamma. The niche strategy may be limiting By adopting and relying on this particular niche the company would be faced with another challenge of future growth. Because it might expend all its energies trying to defend this niche from Yamaha and Honda it might lack the resources to venture in other markets thereby limiting its own growth. This is always foreseen especially if the market is relatively small. As time goes by Gamma’s market share might shrink which might eventually affect its continued production of highly quality motors. (Linneman, R.E. and Stanton, J.L. 1991) Is the market defensible? This should be the question that should be ringing in the minds of Gamma Plc’s management. It would not be worthwhile to cling to one niche especially if it is not defensible. Most small companies like Gamma will find it challenging to judge this especially bearing in mind that this is the market that supports the organization. The company may lack the resources to get out if the competition becomes unbearable and establish another niche elsewhere. (Linneman, R.E. and Stanton, J.L. 1991). The market would be defensible if the customers within the niche have shown the willingness to support the company regardless of who comes to compete, which is to mean they are strictly loyal to Gamma. It would also mean that the market would be big enough to warrant any fight over it. However if the market is small and shrinking there’s not need to waste the resources to defend it. Substitute Products Gamma Plc manufactures quality products and as stated before this might be the edge it might be having over the competition. However, it is worth noting that quality in most cases comes at a higher price. Thus consumers would likely to be charged more compared to similar products from other companies. Yamaha and Honda may take advantage of this by providing cheaper alternatives that the customers can select from. This means that not all consumers use quality as the driving purchasing factor. Most consumers will go for cheaper products provided the offer similar functions. This would force Gamma either to lower quality so that the product becomes cheaper or seek for more efficient ways of production. (Linneman, R.E. and Stanton, J.L. 1991). Gamma Plc most probably specializes in the production of motors for garden mowers, which in essence means that they lack any other product line, unlike Yamaha and Honda who have a very wide product range, that ranges from generators to motorbikes. The range could be a very crucial marketing entry point for consumers who might not necessarily want motors for garden mowers yet they possess them. (Linneman, R.E. and Stanton, J.L. 1991). REFERENCES Baker, M. (2000) Marketing Management and Strategy, 3rd edition, Macmillan Business. Chisnall, P.M. (1997) Marketing Research, Fifth Edition, London: McGraw-Hill Kotler, P. and Armstrong, G. (1997) Marketing An Introduction. Fourth Edition. New  Ã‚   Jersey. Prentince Hall International Linneman, R.E. and Stanton, J.L. (1991) Making Niche Marketing Work, New York:  Ã‚  Ã‚  Ã‚   McGraw Hill Peter, J.P. and Olson, J.J. (1996) Consumer Behaviour and Marketing Strategy, USA:  Ã‚  Ã‚   Irwin             How to cite What determines a successful niche strategy, Essay examples

Annual Report of the Two Companies

Question: Discuss about the Annual Report of the Two Companies. Answer: Introduction: The two listed companies taken for the analysis is BHP billion Ltd and Bougainville Copper Limited. The BHP billion Ltd is a multinational petroleum, mining and metals company with its headquarter located in Melbourne, Australia having total assets worth 124.6 billion (Asx.com.au 2016). Bougainville Copper Limited is an Australian gold, copper, silver mining company and its headquartered is in Papua New Guinea. The annual reporting of both the companies has been analyzed with respect to the standard of AASB. Whether the reporting system of the companies complies with the requirement of AASB standards. As per the standards, the reporting of the financials of the companies are prepared according to the framework for the general purpose, which is designed in a way to meet the needs of the users of the common financial information. The framework is a compliance framework or it is said that it is a fair framework. Here, the analysis would be in reference to the reporting requirement of th ose concerned with the governance of corporations and of the accountants. The person who has the obligations related to the accountability and the strategic direction of the entity is the one charged with governance of corporations (Careyetal 2014). Discussion: AASB conceptual framework and requirements and whether the chosen entity complies with it. The requirements of the AASB standard for the reporting entity with reference to the conceptual framework and governance of corporations is discussed below. The financial statements of the reporting entity have to be prepared from the entitys perspective as whole rather than the perspective of the investors, creditors or the lenders. The entity preparing the unconsolidated financial statements needs to disclose how it can obtain the consolidated statements. The entity when selecting the measurement basis, factors considered while selecting should be provided. The information disclosed in an effective and efficient way in the financial statement make it more relevant. It is a contribution to the representations of the assets, liabilities, expenses and income in a faithful way (Bond et al. 2016). The statements of the financial information are a primary source of information regarding the financial performance of the entity. For example, the expenses and income in the statement of profit and loss, depicts the entitys financial performance. However, such items could be reported outside profit and loss statement and included in other comprehensive income. When expense and income relates to the liabilities or assets measured at current values. If the concerned entitys purchasing power of the capital invested or the maintenance of such capital, then financial capita concept is to be adopted by the entity. If the entity is concerned with its operating capability, then the physical concept of capital is to be used. The financial statements of the reporting entity should provide depict the nature of unrecognized items or the recognized items that is consistent with the definition and the risk associated with the element. The information about the risks associated with the assets and liabilities of the reporting entity would help in assessing the stewardship of the management towards the resources of entity and also the ability of the entity to generate cash flows (Chandetal 2015). Analysis of the annual report of BHP Billion Ltd The approach of the company to the critical global challenges is based on their charter values. The organization is compliant with all the rules and regulations, which is vital to their operations. It also ensures that the risks arising from non-compliance is minimized. The purpose of the financial report for the current year that is 2015, has been prepared in accordance with the requirements of the Australian Corporations, Act 2001 and UK companies Act, 2006. The reporting framework also complies with the Australian Accounting Standards, which is being equivalent to IFRS that is International Financial Reporting standards. The interpretations of the report is as per it is issued by the AASB for the year 2015. The accounting standard adopted by the company for the first time which include the amendment to AASB/132 of the financial instruments and this clarify the criteria of offsetting the financial liabilities and assets. IFRIC level 21 is that the liability of paying a levy is reco gnized when such activities gets triggered for which the payments is occurring. Such adoptions of amendments did not have any material impact and therefore it does not have made any restatement to the prior year financial statement (Zhuang 2016). The company also complies with the AASB 15 Revenue from contracts with the customers, under which the time of recognizing the revenue and the amount to be recognized have been modified relating to its determination. It is based on the principle that the entity recognizes the revenue so that the transfer of services and goods to the promised customer has been depicted. The company also complies with the new accounting standards of AASB 9 Financial instruments under which the measurement and classification of financial assets has been modified. It is based on the approach of principle based for the asset classification and the model of business and the characteristics of cash flow in which the asset is held drive it. The financial statements have been drawn based on the principles of the historical costs. However, some other financial assets and then financial instruments relating to derivatives are carried at a fair value. The noncurrent assets classified as held for distribution or s ale are measured at the fair value minus costs or the carrying value whichever is lower. The financial statements have been incompliance with the AASB 5 for the Non-current asset held for sale and discontinued operations. This is depicted in the statements, which is restated for the same effect since the financial year 2013. The entity accounts of BHP Billion plc are prepared according to the standards of UK companies Act, 2006 (Aasb.gov.au 2016). Figure 1: showing the Directors declaration (Source: created by author) Figure 2: showing the Market disclosure (Source: created by author) Figure 3: showing the Remuneration report Source: (created by author) The base salary is reviewed annually but the salary of CEO would remain would not be revised. The scorecard weighting has been increased because of the importance of the remuneration committee placed on safety. The percentage of the attributable profit remained unchanged. Analysis of annual report of Bougainville Copper Ltd: The company prepares it financial statements according to the standards of PNG companies Act, 1997 and with the International financial standard reporting. The statements have been prepared under the convention of historical cost as per the revaluation of financial assets available for sale. When the financial statements are prepared in conformity with the standards of international financial standard reporting then it requires the estimates of certain critical accounting. In the process applying the accounting policies, the company needs to exercise its judgments. The assets of mines were originally stated at directors valuation or costs and subsequently depreciated at the rate considered appropriate by the company (Bhpbilliton.com 2016). The company has not adopted the new standards of IFRS 9 / AASB 9on the financial instrument on the classification and measurement of liabilities, financial assets, recognition of impairment losses and hedge accounting. The company has not adapted to the new standards because the interpretations are not mandatory for the company has not early adopted the reporting period of the year 2015 and therefore it. The entity is of the view after conducting investigations that the amended standards would not have any material impact on the future or the current reporting periods and on the foreseeable transactions (Dakis 2016). From the above analysis of the selected two companies, BHP Billion Ltd and Bougainville Copper Ltd prepare their financial statement, which complies with the AASB standards. However, there are some new standards set by the AASB, which is not incorporated by these companies in the preparation of the financial statements. BHP billion Ltd has adopted the standards set by AASB under section 132 and IFRIC 21 but there are no material impacts on the BHP Billion group. However, it is investigated by the company that other standards would have impact in the financial year commencing in 2016, so it would adopt its accounting requirements with standards set by AASB. On the other hand, Bougainville Copper Ltd does not consider the adoption of the new standards mandatory, as it would not have any material impact on the future or current reporting period of the entity (Bcl.com.pg 2016). Figure 4: showing the Directors report Source: (created by author) Figure 5: showing the Auditors report (Source: created by author) Figure 6: showing the Remuneration report (Source: created by author) Addressing the disparity in corporate reporting through the inclusion of prudence in the conceptual framework Prudence is vital in achieving neutrality and it acts as caution under the event of uncertainty. When company exercise prudence, it means that the liabilities and expenses are not understated, also the income and assets are not overstated. Prudence helps in addressing the disparity in the corporate reporting of the entity in a number of ways. Prudence helps to address the concern of the investors downside risks and the entity exercising prudence would be able to align the interest of managers and shareholders thus reducing moral hazard. The revision of the term prudence would help in addressing the reporting disparity as need was felt to counteract a possible bias towards optimism by management, which is possible by exercising prudence. This would ensure that not all the gains are recognized and the losses are recognized without sufficient justification. Including prudence in recognizing the assets and liabilities is more transparent that the prudence that is potentially unquantified in measurement. When the items are measured at historical costs then in order to recognize the profit and the value of asset, a proper degree of prudence needs to be imparted. However, the extra element of prudence should not be injected in the valuation because it will lead to the unquantified element of bias (Mazhambe 2014). Comparing the annual reports of BHP Billion Ltd and Bougainville Copper Ltd: BHP Billion Ltd prepares the financial statements according to standards of the Australian Corporations, Act 2001 and UK companies Act, 2006. While Bougainville Copper Ltd complies with the accounting standard of the PNG companies Act, 1997 and with the International financial standard reporting. The reporting of both the companies complies with the Australian Accounting Standard Board, but the new standards have not been incorporated into the reporting of both the companies for the current year of financial reporting. The financial statements are drawn on the historical cost basis for both the companies. However, BHP Billion Ltd complies with the new standards but there was no material impact on the operations of the BHP group but it may have impact on the commencing year. On the other hand, Bougainville Copper Ltd found the new standards are not mandatory (Mandatory 2014). Recommendations: The reporting entity should comply with the Australian Accounting standards in order to reflect the fair presentation of its financial performance. The company should comply with the requirement of Australian accounting in a way that it does not conflict with the objectives of the framework. Unless the Australian accounting standards requires it, the reporting entity should not offset the liabilities, income, assets or expense. The entity complying its financial statements with the accounting standards is ought to represent its financial positions, cash flow fairly and this is because it would provide useful information to the stakeholders of the company in evaluating and making decisions about the allocation of the resources that are scarce to the company. Conclusion: After going through the above analysis of the two ASX listed companies, it may be concluded that the companies are preparing the financial statements according to the standards of the AASB. However, there are some new standards, which the companies are not adhering to and this is because the standards set does not have any material impact on the companies. The standards are not included in both the companys current reporting of financials. However, in the commencing reporting period, BHP Billion would incorporate the new standards unlike Bougainville which considers the new standards not mandatory. Reference: Aasb.gov.au.(2016).Accounting standards. [online] Available at: https://www.aasb.gov.au/Pronouncements/Current-standards.aspx [Accessed 14 Aug. 2016]. Asx.com.au. (2016).Home - Australian Securities Exchange - ASX. [online] Available at: https://www.asx.com.au/ [Accessed 14 Aug. 2016].Bcl.com.pg. (2016). [online] Available at: https://www.bcl.com.pg/wp-content/uploads/2016/04/160329-2015-annual-report-and-appendix-4g.pdf [Accessed 14 Aug. 2016]. Bcl.com.pg. (2016).Papua New Guinea Mining | Bougainville Copper Limited. [online] Available at: https://www.bcl.com.pg/ [Accessed 14 Aug. 2016]. Bhpbilliton.com. (2016).BHP Billiton | Key Documents. [online] Available at: https://www.bhpbilliton.com/investors/annualreporting2015/key-documents [Accessed 14 Aug. 2016]. Bhpbilliton.com. (2016).BHP Billiton | Reports Presentations. [online] Available at: https://www.bhpbilliton.com/investors/reports [Accessed 14 Aug. 2016]. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Carey, P., Potter, B. and Tanewski, G., 2014. AASB Research Report No. Chand, P., Patel, A. and White, M., 2015. Adopting International Financial Reporting Standards for Small and Mediumà ¢Ã¢â€š ¬Ã‚ sized Enterprises.Australian Accounting Review,25(2), pp.139-154. Cheung, E.W.Y., 2014. Readability of financial reports and IFRS adoption in Australia. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards.Governance Directions,68(2), p.99. Grber, S., 2014.Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financial Analysts. Springer. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial Accounting. Pearson Higher Education AU. Mazhambe, Z., 2014. Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework: Discussion Paper (DP/2013/1).Journal of Modern Accounting and Auditing,10(8). Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.

Examine how one theory of emotion may affect one cognitive process free essay sample

One theory of how emotion affects the cognitive process of memory is by a process known as a Flashbulb Memory. The theory is that these Flashbulb Memories will not only enhance the memory itself, but will make certain aspects of the memory more vivid and detailed. First, the Flashbulb Memory should be defined. Flashbulb memories are emotional memories that are remembered with great vivid detail and are almost photo like. For example, if someone were to experience a horrid natural disaster, they would most likely remember the situation more vividly than people not actually there. This instance is exactly what Brown and Kulik were trying to show in 1977, and what Conway was trying to express in 1994. They were dealing with the concept of emotion and how it affected one’s memory. However, emotion is not an easy thing to gage, as it is subjective to the individual and often times impulsive. We will write a custom essay sample on Examine how one theory of emotion may affect one cognitive process or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The first occurrence of the flashbulb memory was demonstrated by Brown and Kulik in their study of 1977. Brown and Kulik wanted to investigate flashbulb memories so that they could simply aid to their argument. The researchers interviewed 80 Americans, 40 African Americans, and 40 Caucasian Americans over ten specific events. Nine of these events consisted of assassinations on well-known Americans and one was a personal event. In these questions participants were asked if they had any significant remembrance of these events, both overtly and covertly. In the results, the researchers observed that 90% of all participants recalled the J. F. K. assassination in context and with great detail. Often times people had self-selected events that corresponded to his assassination, such as a death of a loved one.  Results also showed 73 % of African Americans recalled more information regarding the assassination of Martin Luther King, Jr.  than Caucasian Americans did. This study supported the Brown and Kulik’s theory of flashbulb memories, and seemed to last longer and more efficiently than other memories. However, the study was not controlled, one can really not know if the individuals were telling the truth or making up certain details. Most of the data collected was reliant on the person’s perspective than what really could have happened. Also, it is vital to remember that important events, such as both assassinations, received a great deal of media coverage. This could have aided in the recalling of these events, not making these experiences flashbulb memories. A study that tried to take the uncontrolled variable in proving the validity of flashbulb memories was Conway et al 1994. Conway wanted to support Brown and Kulik’s theory for flashbulb memory. In Conway’s study the participants were either UK or non-UK undergraduates and the idea of the study was based on the resignation of Margaret Thatcher, who was the Prime Minister of Britain in 1990. Participants were interviewed about the event a few days after the event actually happened. Then they were asked the same questions 11 months after the event. In the results they found that 86% of UK participants still had the flashbulb memory of the first account of Margaret Thatcher and were accurate to their primary response. Therefore, Conway made the accusation that this finding supports the flashbulb memory theory for this British event because it was of significance to British culture. British individuals obviously had emotional ties to this event. Since this study was an actual event and created an accountability between researchers, the study suggests that flashbulb memories may in fact be different from other memories. However, questions still remain towards the researchers of the theory. There weren’t exactly limitations in this 11 month period of news that could have been watched or read. This could leave a little area for discrepancy involving the media, since this was a very popular event. Neisser and Harsch in 1992 decided to investigate the validity of the flashbulb memory theory. In this experiment participants were asked to report on the memories of the challenger space disaster in 1986. Like the experiment done by Conway et al, Neisser and Harsch investigated people’s memory accuracy of the incident 24 hours after the explosion and then again two years after. The results were: one day after the disaster, 215 of the participants said that they heard about the disaster on television. Two and a half years later 45% of the participants claimed to have heard of the event on the television. Their memories of how they learned the news about the challenger disaster changed over time and was a huge loophole in the studies in favor of flashbulb memory. Through this study it can be concluded that flashbulb memories are not reliable and may in fact just be ordinary memories. From Brown and Kulik to Neisser and Harsch we arrive at completely different conclusions. There are many strengths to these studies, as they were all with real events that would have affected people emotionally, but some of the studies were lacking in validity. The studies that recorded before and after seemed to be more compelling than the ones that just assumed a certain answer. However, the longer the duration of time between the before and after results most likely produced more variables being tested, rather than just one. Based on the studies outlined it only seems accurate that these flashbulb memories actually exist and affect our memory. The real analysis of these findings are how they actually influence behavior. Emotion can affect memory, and ultimately behavior in someone’s life. As crucial events happen, with the support of Brown and Kulik and Conway’s studies, memory can be seen to change in the eye of the beholder and can form unforgiving grudges or skeptical visions. Human behavior is so touchy, especially with the idea of false memories. Even if flashbulb memories are shown to be accurate to previous encounters those memories will still have been formed by some sort of trauma. This ultimately affects behavior, and is often times where stereotypes, and close-minded ideas are formed. So, flashbulb memories can create caution or aggression, hate or love, peace or chaos. The key is not letting these emotions dictate one’s behavior.

Professional Sports Essays - Roberto Alomar, John Hirschbeck

Professional Sports Essays - Roberto Alomar, John Hirschbeck Professional Sports Due to the greediness of sports figures, professional athletes are not punished in the same manner as other professionals are. It is like they are in a completely different group that uses an entirely different set of morals. Team owners care more about making their money than they do about setting a good example for young kids and making pro sports fun again rather than a business. Three good examples of this greediness are Roberto Alomar, Warren Sapp, and Dennis Rodman. Team owners and their respective leagues need to do something to turn this situation around before they have murderers and rapists playing sports for millions of dollars a year. Roberto Alomar makes 5.5 million dollars a year due to his five Gold Gloves. He is one of majors best all-around players and destined for the Hall of Fame. In a 1996 divisional playoff game, Alomar was up to bat. Umpire John Hirschbeck called Alomar out on strikes. Alomar went back to the dugout where he started to argue the call with Hirschbeck. The umpire finally tossed Alomar. Orioles manager Davey Johnson along with Alomar went racing to home plate to argue the ejection. As Alomar was being pushed away by Johnson, he spit at Hirschbeck. Alomar was suspended for five games which was to be served at the beginning of the 1997 season, so he could continue to play in the playoffs. In my opinion, this act was indefensible and warranted a stiffer penalty than a five-game suspension. Major league umpires threatened to strike during the playoffs due to Alomars behavior and inadequate punishment. I believe that the league did not suspend Alomar during the playoffs because he is such a high profile player that he brings in enough money for the league that officials felt they could justify their actions. Warren Sapp was one of the best defensive players in the 1995 NFL Draft. Sapp had tested positive for drugs, mainly marijuana, seven times while playing college football at Miami, including once for cocaine (Wolff 49). In the beginning Sapp called the reports, a total fabrication, but later changed his story and said he did flunk one drug test at Miami (Wolff 49). Even after this admission of guilt, the NFL, still wanting to allow him to play so he could make them money, tried to brighten his image by saying that Sapp did not test positive for cocaine, oddly omitting any mention of marijuana (Price 48). In any other workplace, someone who had tested positive for drugs that many times would not be hired. Dennis Rodman, the National Basketball Associations bad boy, is notorious for getting in trouble. In a January 15, 1997, game, Rodman lost his balance after going for a rebound. He fell into a row of photographers where he kicked Eugene Amos in the groin. Amos, who doubled over in pain, was removed on a stretcher and taken to a Minneapolis hospital. Rodman only received an eleven-game suspension, was fined $25,000 by the league, and ordered to get counseling (Rodmans 22). Compared with 6.3 million he is paid a year for playing basketball that fine is just a drop in the bucket (Micheals 12). That fine is less than one percent of his annual salary. Someone who makes $30,000 a year would be fined more for littering. Attorney Fred Wiesman compared Rodmans behavior to that of Major League Baseball player, Albert Belle, when he said, Its the same bullying, arrogant, obnoxious behavior. This is not the way reasonable people should conduct themselves (Rodmans 22). All of the situations mentioned prove one point. Professional sports are corrupted and need to have a serious facelift when it comes to punishment. Roberto Alomar should have at least been suspended immediately rather than the owners allowing him to continue playing, lessening the severity of his actions. Warren Sapp would make a better role model for children if he made anti-drug posters, instead the NFL feels it is fine to allow a known and admitted drug-user to play football and make it seem to children that even if you do use drugs you can still make millions of dollars a year. Not in the real world. Lastly Dennis Rodman

A Role Of Law In Business World Essay Example | Topics and Well Written Essays - 1250 words

A Role Of Law In Business World - Essay Example Numerous studies have been conducted in order to determine the level of employers' concerns about the law. Therefore, in the study conducted by Robert Drago, Ph.D., and Vicky Lovell, Ph.D.: â€Å"The law makes sense and creates a better, less stressful work environment; We [Bi-Rite Market, (San Francisco)] even took it a step further and pay out any time accrued when an employee leaves our organization, not required under the current law which is „use it or lose it†. What is even more important is the fact that the study found no abuse of paid sick days, but save these days. San Francisco researchers claim that like in the other American States, employees, who have paid sick days are healthier and work in a more productive way. Unfortunately, these policies are more relevant to corporations. Small business owners often neglect Health and Safety issues. That is why for business students it should be known that taking care of the health of their employees is a right way to the success of their company. As far as we can see, in the result of our research, we have found out that multidisciplinary knowledge of business students play an important role for their future professional career. Thus, students’ knowledge about legal regulations in the field of financing or corporations’ management is of crucial importance for relevant regulations of business conduct. Moreover, relations between employees and employers should be also regulated in accordance with international legal regulations.

Strategic managment report Essay Example | Topics and Well Written Essays - 1000 words

Strategic managment report - Essay Example This paper will discuss the relevance of the organizational paradigms to the implementation of strategic management processes. Organizational Paradigms It is essential for the modern day organizations to take into account the understanding and interpretation of the concept of organizational paradigm. The word 'paradigm' pertains to the description of distinct thought patterns or concepts being applied. It refers to the exemplar or the pattern of any structure or object, which distinguishes the particular object from other objects. Through this term, it is understood that the term 'organizational paradigm' refers to the arrangement of the organizational structure and activities into such patterns that make it stand out from the other similar companies in the corporate world. All the paradigms of an organization are alive and possess their own weaknesses and strengths. Some of the traditional organization paradigms include circle, hierarchy, bureaucracy, and network paradigms (Hailin, 2009). All these paradigms involve various ways in which tasks are performed and people coordinate in the organizations. However, nowadays, these conventional paradigms have experienced a shift and are moving towards the integration of all these conventional paradigms in an organization. ... The conventional organizations focused on their internal functions, while after experiencing the paradigm shifts, the organizations are now more focused on the competitive environments around them. They now create potential markets for the future instead of concentrating merely on the current market competition. Organizational Paradigm and Strategic Management Process From the time period of 1960s and to date, the corporate environment has altered and been modified to a large extent. Various driving forces such as increasing innovation in telecommunications, enhancing employee diversity, boosted public consciousness and globalization have made the organizations more socially responsible. Thus, they have adopted a ‘new paradigm’ whereby they are more flexible, sensitive, and adaptable to the expectations and demands of stakeholders. Therefore, in order to integrate the new shifts into their business processes and activities, the organizations have blended the paradigm shi fts into their strategic management process (Hailin, 2009). The business organizations that are strategically managed tend to analyse the significant initiatives which are adopted by the top management and which involve the performance and resources in the external business environments. The entire process of strategic management entails formulating and implementing a mission, vision, objectives, the development of plans and policies, resource allocations and programs and projects in the organization. Unlike the conventional planning processes, the contemporary organizations now plan and develop their mission, vision and objectives keeping in view the application of information technology resources, analysis of the external and internal corporate

Death And Concentration Camps In The Holocaust History Essay

Death And Concentration Camps In The Holocaust History Essay The Holocaust was a horrifying crime against humanity. Adolf Hitler led a nation of Germans who were trying to rid inferior races. Hitler had a final solution to take care of anybody who he saw as inferior. The plans included in the Final Solution included the deportation, exploitation, and eventual extermination of European Jews. (Grobman) His method was to kill any undesirables. He would use concentration camps and death camps. Within the years 1941-1945 over eleven million people were killed. Six million of those who died were killed simply because they were Jewish. Over one million children were also killed during the Holocaust. Nazis, Hitlers followers, killed over two thirds of the Jewish population in Europe. Groups that were brought to concentration camps and death camps included Jews, gypsies, homosexuals, mentally or physically disabled people, and people who did not agree with the government. The first concentration camps were established in 1933. In the beginning concentration camps were places that held people in protective custody. Victims for protective custody included those who were both physically and mentally ill, gypsies, homosexuals, Jehovah Witnesses, Jews and anyone against the Nazis. By 1934 there were at least fifty concentration camps throughout Europe. In the beginning these camps were watched over by the police, and then Hitler had his security take over. Camps were set up for different reasons. Some for forced labor, others for medical experiments and, for death. Camps were set up along railroad lines, so that the prisoners would be close to their destination. As they were being transported either to a camp or from one to another, the soldiers kept telling the Jews to have hope. The conditions on the train were terrible. Many people died of starvation before they arrived. Most families ended up being separated when they arrived at a camp. Jews were forced to obey the guards orders from the moment they arrived at the camps. The prisoners usually had marks on their clothes or numbers on their arms to identify them. The conditions of the camps were terrible and inhumane. Within the first few days of being at the camps, thousands of people died of hunger, starvation and disease. Other people died from the cruel punishments of the guards beatings and torture. In 1937, seven thousand Jews were in camps. By 1938, ten thousand more Jews were sent to camps. Jews were taken to camps if they expressed negative feelings about the government, if they married a non-Jew, if they were sick, mentally or physically, or if they had a police record. When someone escaped from the camp, all the prisoners in that group were shot. Nazis, who claimed that they did not necessarily hate Jews, seemed to enjoy making the Jews suffer. They also felt that slavery was better than killing their prisoners. Surrounding some of the camps in Poland was a forest that the Jews who planned to escape would flee into. Before the escaped prisoners got very far, they were killed. The people who could not run away from the camps thought about revolt. Joseph Mengels, one of the most notorious Nazi doctors, selected his victims for the gas chambers or medical experiments. His women victims for sterilization were usually twenty to thirty years of age. Other experiments included pu tting inmates into high pressure chambers to test the effects of altitude on pilots. Some inmates were frozen to determine the best way to revive frozen German soldiers.(Bauer) Auschwitz, located in Poland, was Nazi Germanys largest concentration camp. It was established by order of Hitler on April 27, 1940. At first, it was small because it was a work camp for Polish and Soviet prisoners of war. It became a death camp in 1941. Auschwitz included camp sites a few miles away from the main complex. At these sites, slave labor was used to kill the people. The working conditions were so poor that death was an almost certain result. In March 26, 1942, Auschwitz took women prisoners, but after August 16, 1942 the women were housed in Birkenau, another section of the camp. When the Jews arrived at Auschwitz, they were met with threats and promises. If they didnt do exactly as they were told, they would be beaten or deprived of food. They were assured that things would get better. The daily meals in Auschwitz consisted of soup, once a day, with a small piece of bread. Most of the prisoners were extremely malnourished and on the brink of death. The bad sanitary cond itions, the inadequate diet, the hard labor and other torturous conditions in Auschwitz, most people died after a few months of their arrival. The few people who managed to stay alive for longer were the ones who were assigned better jobs. In place of toilets, there were wooden boards with round holes and underneath them concretes troughs. Two or three hundred people could sit on them at once. While they were on these troughs they were watched in order to assure that they did not stay too long. When people were loaded onto trains to be taken to the gas chambers, they were told that they were being placed in new labor camps. This was one of the many lies told. It was impossible for the Jews to make out which buildings were the gas chambers because they seemed normal from the outside, just like any other building. Over the gas chambers were well kept lawns with flowers bordering them. When the Jews were being taken to the gas chambers, they thought they were being taken to the baths. At first, there were five gas chambers in Auschwitz, the procedure for gassing was About 900 people were gassed at a time. First they undressed in a nearby room. Then, they were told to go into another room to be deloused; they filled the gas chambers like packed like sardines. After a few minutes of horrible suffering, the victims died. The bodies were then transported to ovens where they were burned.(Weapon of War) The gas chambers were not large enough to execute great numbers at a time, so crematoriums were built. The crematoriums would burn 2,000 bodies in less than 24 hours. Many Jews and non Jews tried to escape from Auschwitz. Some succeeded. Of course they wanted to inform the world of what was going on. Those who escaped wrote descriptions of the horrors they suffered. Information spread to many countries,yet no countries seemed to do anything to help the situation. In fact, as the war progressed, the number of prisoners increased. In total, between one and a half and thr ee and a half million Jews were murdered at Auschwitz between the years 1940 and 1945 Usually, the death camps were part of existing camps, but some new ones were just set up for this purpose. When the prisoners first arrived at the camps, those sent to the left were transferred to death camps. Once in the death camps the prisoners were again divided. Women were sent to one side to have their hair shaven and the men to the other. There were six death camps; Chelmno, Treblinka, Auschwitz (Birkenau), Sobibor, Maidanek, and Belzec. These camps used gas from the shower heads to murder their victims. A seventh death camp, Mauthausen, used a method called extermination through labor. Basically they worked their prisoners until their bodies couldnt handle it anymore and they died. In conclusion, The Nazis, organized the destruction of the Jews. Why they did it is unknown. Perhaps it was because of a history of tension between the Christians and Jews, or perhaps, because Hitler needed a scapegoat for Germanys problems. People throughout history have been murdered; but never as many people as during the Holocaust in such a short period of time. One third of all the Jews in the world were eliminated. Hitlers method of killing the Jews and other undesirable people was first by torture and then by plain murder. In the early days of his leadership, he took away their rights as citizens and then as people. They were treated like slaves and lived like animals. After 1942, his goal was to exterminate all Jewish and impure(Stillman) people. Many Jews were killed before that date, but they were a small number compared to the mass murdering of the Holocaust.

The Patriot Act: Trampling on the Bill of Rights Essay -- US Constitut

Several weeks after the horrible terrorist attacks on September 11, 2001, The Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism (USA PATRIOT ACT) Act was rushed through Congress by Attorney General, John Ashcroft. This particular Act, however, was established with a ruling hand of fear. Life for Americans changed dramatically in those immediate days, weeks, and months after the attack. America had been spoiled with luxury for so long, that the illusion of control had ingrained itself into our very nature as Americans. That act of terror, on September 11, 2001, brought that belief crashing down, almost immediately. Fear and anger were rampant though out America; a dangerous combination when it comes to charging out a Congressional bill. The scariest parts of The USA PATRIOT ACT, in my opinion, are not just the arguably unconstitutional sections proposed in the Act, but the timing and expedition of legislation. To pro pose a bill that remained indifferent in regards to sacrificing civil liberties for the sake of enhanced security. The Bill was voted in with near unanimity, 98-1 in the Senate and 357-66 in the House of Representatives near after. Considering the margins of the votes, it makes one wonder if anyone in Congress even bothered to read the bill. Perhaps a good portion of our legislators were fearful to look unpatriotic, by objecting a radical bill dubbed The USA PATRIOT Act. As an old phrase goes, the nail that stands-out, gets hammered. The congressional legislative process is supposed to be deliberately slow; ensuring that what is proposed is in fact constitutional. One of the more serious issues with the USA PATRIOT Act, is the ambiguity of crucia... ...e of the United States. Congressional acts with the means to side-step The Bill of Rights should be amended to protect any rights in question, no matter the current state of affairs. Arguments such as this paper are a crucial means to formulating a variety of perspective. Regardless of a person’s stance on The USA PATRIOT Act, we must take a look back into our history, and make sure we are honoring those who sacrificed so much more than we, for the civil liberties we have been afforded. Americans cannot allow fear to dictate the policies of our country, and should never allow our Congress or President use a National tragedy to proper un-amended, controversial policies. This is the United States of America, we can do better. "Where the people fear the government you have tyranny. Where the government fears the people you have liberty." (John Basil Barnhill 1914)

Marketing and Fitness Center Essay

Our fitness is located in Cockeysville, Maryland, and provides fitness services to people of all age, level, and expertise. The main purpose of â€Å"Our Fitness† is to promote healthy lifestyles by providing knowledge on nutrition and exercising habits. â€Å"Our Fitness† is well known for it’s excellent services and aims to extend the business by providing two additional services. First, we will start fitness classes for people above 55 years old. These fitness classes are conducted to provide a comfortable environment for people above 55 to promote exercising habits and healthy lifestyles. Second, our fitness center will have our own restaurant next to the fitness center specifically designed for the members. Our fitness center’s restaurant will provide low fat, low calorie, and high protein and fiber food specially designed for promoting healthy eating habits. Strategically, Our fitness’s primary market target will consist of people over 55 and mostly retirees. Our secondary target market includes college and high school students. a. Three ways that determined these products and/or services would be the most feasible and potentially profitable for the company to add are: 1. Placement 2. Trends 3. IS the profit margin large enough to make money but small enough for your â€Å"target audience† to afford? Placement Placement or location is one of the most important factors in attracting and retaining customers. Everybody prefers easier and more convenient way to purchase products or services. Therefore, â€Å"Our Fitness† uses the placement approach to connect the products and services with the customer by making services and products more convenient and more accessible to the customers. Our fitness is located in the business area as well as densely populated  residential area with three different universities and one community college. On the other hand, there are only two fitness centers in the area with very expensive membership and maintenance service fees. Overall, this fitness center will be in the center of public places. At the same time, Our fitness center’s restaurant will be only one diet concerned restaurant in the area. Therefore, using competitive advantage through the introduction of two new services will help to retain old members as well as to attract new members in the area. 2. Trends People want to live longer and look good following healthy habits. It is very important to identify the market trends to assess the market potential. Understanding the market trends helps to respond according to customer behaviors as well as to develop sustainability. On the other hand, it also helps to analyze our competition and market potential. Different fitness centers are using different approaches to attract new members as well as to retain existing members. We have to understand that new members want new services. It is not possible to satisfy the consumers without understanding their needs. There is a fierce competition in the market to increase customer satisfaction by introducing new products/services. At the same time, there are many unsatisfied consumers who always change producers or owners because of unsatisfactory service or products. In our case, we even lost many members because of same services since last couple of years. So, we introduce our products/services as a result of customer survey and market research. Our market research and survey strategy will play a vital role to grow our target market in the future. 3.Is the profit margin large enough to make money but small enough for your â€Å"target audience† to afford? The profit margin is large enough to make money because we have young people who spend a great amount of money on food. You also have the retirees who spend a huge amount of money on good health. Also, these days people are more health conscious and follow healthy habits. Exercising and healthy eating are the main priorities of many people. The target audience will be able to afford it because it is a comfortable environment that promotes exercising habits and a healthy lifestyle which allows positive energy to follow. b. Competitive advantage is created through the understanding of your competitors and their products and services. One of the competitive advantages of Our Fitness is fitness classes especially designed for people over 55 as well as restaurant service for members with unique menus and special price. All fitness centers provide classes and specialty training but many do not have classes that target an older age audience. We want our members to feel more comfortable working out and training with people of the same experience level. On the other hand, people over 55 are the ones who spend more money on healthcare, and we aim to reduce their healthcare costs by engaging them with age specific and specialty classes. Our on site restaurant will provide nutrition rich health foods and diet services to members as well as other guests. It will be restricted to members only after one or two years, because we are using the restaurant as advertising to increase membership. A2. I will focus on newspapers for advertising, which reach a broad, geographically-targeted market. These ads will be focused to attract people who are 55 or older because they rely heavily on newspapers. Newspaper advertising is low-cost and involves short timelines. At the same time, this type of marketing channel will reach the total circulation, even if only a portion fits our prospective profile. I will also use Facebook as a marketing tool; Facebook is still, far and away, the most popular, with the most evenly-distributed demographics of any social media platform. Facebook is the only social media platform that you need, no matter what field your business is in. The main reason to use Facebook to advertise is the use of Facebook by all age people. In addition to ease of use, Facebook ads and business pages are cost effective, reliable, and very quickly disseminated to all users. Finally, we will rely heavily on word-of-mouth advertising, as personal reviews are often the most trusted form of information. This marketing tool can also be used to reach the secondary market, visiting colleges and advertising our job opportunities as well as membership benefits. A3. Price is the value that you exchange for a product or service. Pricing objectives should align with the company’s goals and can be affected by factors such as competition, consumer reaction, and other regulatory requirements. Generally, other fitness centers charge $59 per month as service fee and $55 per personal training class in the area. So, we need to provide service for lower prices than our competitors. On the other hand, it is very important to understand the demand of product or services before pricing because there is a direct relationship between price and demand. Our main pricing objective is to maximize the revenue and quantity. This objective helps to maximize long-term profits by lowering costs and increasing market share. Penetration pricing will be used to maximize the sales of quantity by means of a low price. First, we will cut the one time member fee for all new members, so that they have to pay monthly fee only, which will be $39.99 per month. At the same time, for new members and existing members, who are 55 years or older, will have to pay only $15 per fitness class. The price may be gradually increased after establishing market share and customer loyalty. We will use cost-plus pricing method because it makes easier to calculate the selling price for our services/products. Since, our production cost per membership per month is $20.00, and $4 per fitness class. Therefore, our profit per person in membership is $20 and $11 in fitness class per person. Our goal is to add 100 new members in the first month and increase to 500 within next six months. Therefore, our revenue will increase by $2000 from membership in the first month. Similarly, we will provide competitively cheaper price for foods and drinks comparing to local restaurants. We will also offer promotional pricing, discounts and coupons for the restaurant and fitness center to attract more customers. Our overall goal will be to maximize the number of consumers to increase the quantity of sale. If we can maximize the number of consumers, then we can maximize the revenue as well as profit. A4. Customer relationship management (CRM) is the combination of technologies, strategies, and practices used by companies to manage customer interactions and improve customer relationship. The main goal of CRM is to improve  business relationships with customers by retaining customer retention and increasing sales growth. Ngai stated that â€Å"the purpose of CRM system is the building of relationships in order to affect the customer acquisition, retention, loyalty and profitability† (Ngai, 2005). I would like to use Salesforce as CRM system. Salesforce is a cloud-based CRM system, and doesn’t need special installation and hardware. This system can be very cost effective by keeping IT cost low. CRM system like Salesforce can track the history of customer interactions and helps to grow our business. The system track includes calls, emails, presentations, meetings, or even the further step to close the deal. Salesforce can also track the deal details including the worth, competitor, and the stage of deal with automatic deal updates at a glance to close the deal. Salesforce can drive the process, productivity, and consistency by using sales app to map the sales and forecasting stages. It is equiped with quoting capabilities to track the quantity, standard and quoted price, product code, and expected sales in a given period. In addition, company’s e-mail, phone or website can be used to track customer inquiries and history of their activities. Salesforce provides customer relationship data with automatic updated instant access of full customer history of all communications. It also helps to create customized pitch documents about consumers and prospects and can focus sales staff’s attention on the right consumers. Cross-selling and up-selling opportunities become clear through better understanding of consumers and increase their satisfaction. Satisfied consumers are likely to become loyal consumers and common referrals. It can also be beneficial to the customer because it can provide email updates, alerts, referrals, discount coupons, and special events and promotions. Overall, Salesforce tracking system will be very useful in controlling and managing the inquiries and sales of products and services. A5. It is not possible to open any new business without incurring risks, and opening a new restaurant with established fitness center is no different. Financial risk is one of the most difficult risks associated with any new business. â€Å"Financial risk has been defined as any risk that has a direct impact on net cash flows† (Cabedo and Tirado, 2004). This includes problems  related to price, credit, inflation, liquidity, and potential losses due to changes in financial markets and defaulting large scale debtors (Meulbrook, 2000). There are also risks with opening a new restaurant. Our Fitness center require a large amount of capital upon opening, in order to hire additional staff, purchase high-end fitness equipment, and advertise the restaurant to local fitness and healthy food seekers. Personal injury is another significant risk of operating a gym and adding fitness classes especially to people of 55 or older who are more prone to injury. Aside from the legal aspect, injuries in our gym could cause a bad reputation, particularly if they are recurring. It is critical to maintain a good reputation to sell our fitness services and get people into our restaurant. At the same time, improving the quality of our existing services along with adding new specialty services and products is very critical, and is one of the most important aspects of business. Factors such as product contamination, product safety, business integrity, and failure to maintain high standards, may reduce demand for our business. The reputation of the company plays a vital role in our forward progress. Therefore, poor product quality or services may damage our reputation and could limit business activities as well as increase our operating costs. On the other hand, there is always a risk of substitute of products and services in the market. It is very important to study the market and meet consumer needs before launching any new business. A6. The most common risk associated with not launching the new products or services will be the lack of competitive advantage at the Our Fitness center.  Introducing new services and opening a new restaurant will provide the competitive advantage that we seek and will help to expand the business and satisfy existing members. Customer preferences and tastes change with time, it is necessary to meet their needs and tastes to increase the demand for our products/services. Therefore, the new restaurant will aim to compliment our new services/products and satisfy consumer demands. If we are unable to launch the new services/products into the market and meet the consumer needs, then it will not only negatively affect Our Fitness’s financial performance but it may increase by operating costs, and change  consumer perceptions about our existing services Innovation can be a key differentiator between Our Fitness and our rivals. Therefore, if Our Fitness will not launch new services then, it might run the risk of losing ground to competitors, losing key staff, decreased membership, or simply operating inefficiently. As a whole, Our Fitness financial performance could be adversely affected without new products/services, and in the end lead to its closure. References Cabedo, J. D. and Tirado, J. M. (2004), â€Å"The disclosure of risk in financial statements†, Accounting Forum, Vol. 28 No. 2, pp. 181-200. Meulbrook, L. (2000), Total strategies for company-wide risk control, Financial Times, London. Ngai. 2005. Customer relationship management research. Marketing intelligence & planning, 23 (6): 582-605. he Feasibility Study’s Purpose ï‚ · Evaluate the nature, scale and economics of constructing an indoor recreation center within the Area ï‚ · Identify the potential audience/supporting membership of an indoor recreation center within the Area ï‚ · Assess what amenities/programming would be most logical to provide as part of a recreation center ï‚ · Explore the physical characteristics of various sites on which the recreation center could be constructed 1 Evaluate potential funding sources available to support short-term and long-term Recreation Center alternatives

Personal Statement Intentions - 1274 Words

Intentions By: Tatyanna Merriam How nearly every decision we make in life starts off as an intention and what exactly defines a good, bad, moral and immoral intention. Intentions are an aptitude; A tendency natural to every human being in the entire world. Physically and mentally can your s and others intentions impact you, whether it s something you had planned on or something you were forced to go through with. An intention is solely based on your morals and beliefs, as it is what you plan on doing and why you plan on doing so. The intentions we have widely depict who we are as human beings, and the intentions we have are separated as such: good, bad, moral and immoral. What I plan to do is break each one down individually for†¦show more content†¦Intentions carried on throughout history, such as the Chinese inventing sunglasses to protect eyes from the sun in 1203, Christopher Columbus setting off to sea in search of a water route between two different countries (only to find the United States), and ev en Gallileo Galilei seeing the moon through his newly-enhanced telescope in 1609. All discoveries, inventions and motives began with just the slightest intention. Expectedly, a good intention would be meant for the greater good. If an intention is what you plan on doing and why, a good intention would mean that you re planning on doing something good for a good reason. Picture yourself wanting to feed a group of starving children. Your first intention may be to buy plentiful amounts of food for each child. The only issue is that you barely have enough money to feed yourself. You decide to host a fundraiser and take all of the money earned straight to the starving children. Hosting the event would be a good intention, as you are collecting donations for children in need. In this example, your goal is to feed the children who are extremely hungry. Your intentions led you to gather enough money to get the kids food and help them out. A person with truly good intentions oftentimes looks to help out others in their darkest times, which in this case would be the children dying due to the deprivation of food. As wonderful and loving a good intention is, a bad intention would be the other way