Resolved collective bargaining rights Assignment

Settled aggregate haggling rights - Assignment Example Aggregate haggling rights have made the representatives of the state and neighborhood government workers of New York to procure compensations that are over the normal wages for laborers and this implies, citizens would need to pay through their noses so as to guarantee that, the administration pay the wages of these laborers. Along these lines, the aggregate dealing rights are causing a substantial weight on the citizens and hence, it ought to be canceled. The revoking of the aggregate dealing rights in the state and neighborhood administration of New York would help set aside immense entireties of cash that would have been utilized in paying these laborers. â€Å"Nothing is more risky to open government assistance than to concede that employed workers of the State can direct to the administration the hours, the wages and conditions under which they will carry on fundamental administrations crucial to the government assistance, wellbeing, and security of the citizen.† (Disalvo standard. 12). The way that, the aggregate haggling rights have enabled the work chiefs to direct to the administration isn't in any capacity solid for popular government, as one can't have two drivers in a similar transport. Accordingly, the settled aggregate haggling rights for state and neighborhood governments in New York ought to be

Situation Analysis For 42below Feijoa Vodka Marketing Essay

Circumstance Analysis For 42below Feijoa Vodka Marketing Essay 42 Below Vodka which is the universes most granted vodka as indicated by its site is one of New Zealands most perceived liquor fares to the world. 42 BELOW Limited, is a beverages producing organization situated in downtown Auckland, New Zealand. Their chief item is theâ vodkaâ 42 BELOW, the gin South Gin, too asâ 420 spring waterâ (which is shimmering mineral water) and the less expensive brandâ of Stil Vodka (Wikipedia, 2012).  42 Below is made fromâ genetic designing free wheat. The name additionally alludes toward the southern scope where the item is produced simply north of Wellington on New Zealands 42nd equal and it is likewise a reference to the 42% liquor substance of the drink. The particular item that will be the focal point of this task is the 42 Below Feijoa Vodka which is made with the feijoa, a native New Zealandâ fruit, and has 42% liquor content. It likewise has the trace of guavas and pineapple too and is a moderately new item for the organization. Vodkas are viewed as spirits that are chiefly nonpartisan that is, without unmistakable character, smell, taste or shading (MediaWiki, 2012). By the by, purchasers do recognize them as indicated by taste, liquor content, and most quite, cost. The objective market for this item: 42 Below Feijoa (alluded to in this report as Feijoa) will be the young and this item will particularly be promoted with a kiwi-culture idea to those with a devoted streak. A cost of around $37.99-$42.99 places this vodka in the mid-value go which will likewise be an or more. 42 Below attempted a fundamental open delicate of offers and warrants in 2003. On 27 September 2006 the firm gotten a takeover offer of $0.77/share from Bacardi Ltdâ , which extended the estimation of the business to NZ$138 million. Bacardi took a gander at 42Below as a juvenile organization however with much long haul development potential in the worldwide market. The takeover was triumphant and 42 BELOW Limited is currently totally claimed by the Bacardi gathering. Market of premium, patterns and size Market of premium: The New Zealand vodka showcase is as of now soaked with an assortment of items yet 42 Below Vodka is a brand that has tremendous neighborhood brand mindfulness. In the language of Kiwidom, 42 Below is world well known in New Zealand. To catch advertise designation, 42 Below Vodka has needed to build up and develop a solid brand-name. This report examines the acquaintance of Feijoa with Kiwis (here and abroad) and the most ideal approaches to accomplish productive deals. Feijoa is out to recover Kiwis who are enthusiastic and consistently hunger for a sample of New Zealand starting with the individuals who are in the nation and proceeding with abroad. Patterns and size of the market: Statistics New Zealand records that the volume of spirits (containing in excess of 23 percent liquor) expanded 217,000 liters (1.7percent) to 13 million liters in 2011 and as per them vodka deals were up 9% in notoriety. This shows the market size for Vodka in New Zealand is significant and that the pattern of the soul advertise, particularly that of vodka, is that it has persistently expanded in size. This likewise emphasizes the interest for vodka and vodka based items is going from solidarity to quality in New Zealand. Outside condition impacts Breaking down the natural viewpoints is favorable for grasping how the current patterns and improvements could impact the limited time plan of our item. It is critical to stay aware of the patterns in the market to increase a serious edge over our opponent organizations. A portion of the present patterns in the outer condition and how these could influence out promoting plan are recorded beneath. Interpersonal interaction One of the key patterns in the public eye today is the utilization of interpersonal interaction. It is indispensable for our organization to make and deal with a Twitter Account just as a Facebook page, which will allow present and potential purchasers of our items to stay in contact with the organization, pose inquiries and stay up with the latest on the entirety of our organization and item advancements. A battle that utilizes advancements, challenges and other innovative thoughts on Facebook will permit Feijoa to have a more elevated level of contribution from and better correspondence with the customer. These channels can likewise be utilized to keep up an exclusive requirement of our item with the buyers. Online Websites Online Websites are likewise extraordinary spot for purchasers to accumulate data with respect to items on special. It is hence basic that our organization has an innovatively progressed and enlightening site about our items and the organization. Purchasers ought to have the option to question about our item, find data and purchase said things utilizing our site. We will take a gander at updating our present site to this level: http://www.42below.com/ Corporate Social Responsibility Corporate Social Responsibility (CSR) is the obligation of an association for the effects of its choices and exercises on society, the earth and its own thriving. (MPI, 2012) it is viewed as popular for liquor based organizations to incorporate CSR into its publicizing. At present, organizations attempt to impart messages like: Drink dependably and You dont need to ruin an incredible gathering. An organization considers it to be its obligation to illuminate purchasers about capable liquor utilization. (ECMAM, 2009). Feijoa has plans to consolidate CSR into our advancements action since it is significant for any liquor offering organization to inform clients that it is principal to drink dependably. Green Image Going green is extremely mainstream in todays society. The buzz today is to attempt to secure our planet and her assets. Coordinating being green in our showcasing can be favorable in getting clients to purchase our item. For our organization to abuse this pattern, we will promote about the green parts of our assembling and packaging process. Our organization can likewise give assets to green foundations for each jug of Feijoa purchased. Rivalry Analysis An investigation of the present rivalry for 42 Below Feijoa Vodka, fixated on the 3 most famous vodkas sold in New Zealand today, is introduced. Utilizing SWOT examinations, the recognizable shortcomings and qualities of Feijoa in the light of this opposition has been analyzed. Key dangers and key open doors have likewise been distinguished. Current Situation 42 Below Vodka is a notable brand in New Zealand. It is, as is commonly said, world acclaimed in New Zealand. Made in the Wellington utilizing the unadulterated delicate quality of New Zealand shimmering water, 42 Below Vodka has designed itself as a mainstream brand of vodka in New Zealand and abroad. 42 Below Vodkas current objective is to grow its vodka range and offering clients top notch feijoa based vodka at a reasonable cost. Feijoa intends to focus on the higher class youth showcase comprising of top of the line clubs, lodgings, and eateries in addition to the segment that frequents these undertakings: energetic experts, more youthful expert individuals, and others with a prosperous way of life. Issue Identification The principal issue that Feijoa faces is going into a previously stuffed New Zealand advertise with positively no taste mindfulness for a feijoa based mixed refreshment. A vital arrangement for gaining extensive piece of the pie is vital. Opportunity Since 42 Below Feijoa is entering a totally inventive specialty in the market, it has the possibility of building everything from the starting point including: picture, a name for the item, and systems to advertise the item. The main thing we have to do is make a brand picture for Feijoa whereby it will start to build up an association with its intended interest group. The marking point is to situate Feijoa premier in the brains of its objective buyers at whatever point they consider purchasing most excellent unadulterated vodka for their organizations, exceptional occasions, gatherings and excursions. Feijoa will likewise need to build up an extraordinary and proceeding with picture of this vodka for focused shoppers. For instance, another vodka circulated in New Zealand, Absolut Vodka, has a site that can pull in and hold the consideration of even a nondrinker, in light of the fact that the symbolism and rundown of potential outcomes on their site are so convincing. Feijoa needs to build up a picture that will support our items status worth and impression and enchants its objective market. Feijoa should actualize shrewd showcasing procedures so as to actuate and spread such an entrancing picture for its item, Circumstance Analysis 42 Below Feijoa Vodka is going into a totally new market fragment under enhanced vodkas where the focused on shoppers as of now have inclinations with regards to purchasing vodka. Therefore, it is important to do a SWOT examination of both 42 Below Feijoa and the opposition with the goal that the organization can acquire a clear perspective on this new condition. An industry investigation will assist Feijoa with creating the exact brand mindfulness for its own vodka and to comprehend the idea of its contending items. There are presently numerous brands of enhanced vodka in New Zealand alcohol stores. Its fame can be ascribed primarily to its unbiased flavor and versatility as a blender. Numerous vodkas are sensibly estimated and are expected to be blended in with different beverages like squeezed orange or apple juice or blended in Bloody Marys, martinis and different mixed drinks. Different brands of vodka are dearer and tanked super cold, either straight-up (perfect) or on-the-rocks (on ice). Enhanced vodkas are popular. 42 Below Feijoa Vodka has looming rivalry from a wide scope of prior seasoned vodka items in its chose condition. Feijoa will see how to best enter its new market in the wake of completing a full assessment of its rivals. Contender Analysis Vodka is typically refined from rye and wheat grains or from beets or potatoes. After refining, charcoal is generally used to channel the vodka. The more one distils and channels vodka, the more clear

How Are You

How Are You Life is busy at MIT. Most of the time, our schedules and motivation go from midterm to midterm. If we’re lucky, they go from pset to pset. And amidst all of this constant work and running around, we see people that we know. We see our roommates. We see floormates. We see pset buddies. We see friends we know from high school. We see friends we’ve made through student organizations and extracurriculars. We see TAs that save our lives. We see that one kid that sits behind us in lecture. And to all of these people we ask one quick question as we hustle on in our lives. In the past few months, I feel like we’ve really gotten to know each other. So let me ask you, how are you? How are you really? Because I genuinely want to know. I want to know if things are rough. I want to know if things are going great. I want to hear about that essay you finally finished. I want to hear about how the semester’s been tough. Heck yes I want to hear about the cool thing you did this week. Physics doesn’t make sense? Same. I want to hear about how youre afraid of growing up. I want to hear about the spontaneous adventure you took today. You’re worried that life is unpredictable and confusing and will shatter into millions of little pieces? Me too. I want to hear how you’re actually, really, truthfully doing. Because I have come to a realization. We spend every single minute of our lives surrounded by people. People that we unfortunately never really fully get to know. Because while small talk and conversations take place, we never make it a priority to sit down and really understand how a person is doing. “How are you” is asked quickly and instinctively, not in anticipation of a meaningful answer. More so, we’re inclined to respond with a simple “good.” Nothing more and nothing less. But so much happens in a person’s life that “good” doesn’t quite cut it. It doesn’t even scratch the surface. And frankly speaking, theres no bigger tragedy than failing to know how the people around you are really doing. In the past few weeks, as the semester has built up, the value of checking up on people and being checked upon has hit me. I’m incredibly guilty of throwing in a “how’s it going?” But more so than ever, I’m trying to make the effort to really sit down with people and talk about their lives. To talk about why they’re here, at MIT. To talk about their dreams and aspirations. To talk about how failure sucks, but it’s also how we grow. To talk about how 18.02 distributions have drastically shifted to the left. To talk about how Thanksgiving couldn’t come any sooner. Because there’s nothing better than having a true heart-to-heart with the people around you. So tell me, how are you? How are you really?

The Future of Policing - 1461 Words

The Future of Policing Christina Johnson CJS/210 September 14, 2014 Ronald Rucker University of Phoenix Policing in the United States has changed dramatically since it was first brought to the thirteen colonies from England. However, some of the issues faced then are being faced in policing today. There are also new trends that are prevalent, and these trends will continue to have lasting effects on the future of policing. Even though new trends improve policing overall, they can also cause more serious issues. It is crucial to continue making changes topolicing because it allows law enforcement officers to keep up with the rest of society, including the knowledge of new crime trends. This paper will†¦show more content†¦Stress can cause officers to develop depression, and it can cause them to have problems at home and work. As a result, officers are two times more likely to commit suicide than civilians are (Grant Terry, 2008). With that being said, there needs to be more avenues for help out there for officers to be more successful in managing their stress. Help could come in the form of better training for new recruits regarding stress and better counseling services for current police officers. Stress will continue to be an issue within law enforcement, and it will only get worse in the future of policing. That is why it is important to develop measures now to help officers manage their stress levels instead of waiting. It is a known problem now, so why not develop a plan to combat it? Moving along, one of the biggest issues and trends facing law enforcement today and in the future is the use of technology. Today, police organizations have access to a wide range of technological tools, and they are continually advancing and improving. Some of these include records management systems, computer-aided dispatch, GPS technology, license plate readers, biometrics (facial recognition software, for example), crime mapping via geographical information systems, and less-than-lethal weapons (Tasers, beanbag rounds, tear gas,Show MoreRelatedFuture of Policing153 8 Words   |  7 PagesThe future of policing is fairly clear in what direction it is heading. It has been slowly reforming to meet the needs of the people, reduce crime, and make policing more efficient. Some of the reforms that will probably take place in the future include, better educated police officers and police managers, consolidation of police departments to save on money and resources, upgraded technology, race and gender equality, better testing techniques to recruit and promote within the department, andRead MoreFuture of Policing1391 Words   |  6 PagesFuture of Policing University of Phoenix CJS/210 4/27/2013 The field of police work is constantly being forced to develop and improve its protocols, procedures, and practices in an effort to keep pace with the ever-changing society in which it operates and criminal behavior it seeks to eradicate. While the history of policing has been marked by substantial changes throughout time, the work of modern-day police officers and officials demonstrate some of the most substantial adaptationsRead MoreFuture Policing1381 Words   |  6 PagesFuture of Policing University of Phoenix CJS/210 4/27/2013 The field of police work is constantly being forced to develop and improve its protocols, procedures, and practices in an effort to keep pace with the ever-changing society in which it operates and criminal behavior it seeks to eradicate. While the history of policing has been marked by substantial changes throughout time, the work of modern-day police officers and officials demonstrate some of the most substantial adaptationsRead MoreThe Future of Policing1568 Words   |  6 PagesThe Future of Policing Introduction Throughout the course of history, the defense of nations has been one of the most significant and beneficial foundations of the world in which we live today. In todays day and age, the defense of the United States has long been of the utmost importance of national security. However, many individuals fail to understand that the internal defense of our nation is essentially of far greater importance in viewing national security on a day-to-day basis. For manyRead More Future of Policing Essay1518 Words   |  7 PagesFuture of Policing   Ã‚  Ã‚  Ã‚  Ã‚  The future of policing is fairly clear in what direction it is heading. It has been slowly reforming to meet the needs of the people, reduce crime, and make policing more efficient. Some of the reforms that will probably take place in the future include, better educated police officers and police managers, consolidation of police departments to save on money and resources, upgraded technology, race and gender equality, better testing techniques to recruit and promoteRead Morefuture of policing proposal1169 Words   |  5 Pagesï » ¿ Future of Policing Proposal Team B CJA 214 May 11, 2014 University of Phoenix Future of Policing Proposal Policing is not just keeping the peace in today’s society. Police officers have several responsibilities and also new technology to learn. New technology helps law enforcement preform a better job in communication, crime solving, decreasing crime and making communities a better place to live for citizens and their families. Biometrics and GPS tracking are two useful technologies’Read MoreFinal: Future of Policing Paper1105 Words   |  5 PagesJessica Couture 7/22/2012 CJS/210 Final: Future of policing paper The biggest issue that effects policing is technology. Technology is at a rise and growing at an incredible rate. Technology advancement gives criminals a whole new way or an easier way to commit crimes. Eventually technology is going to take away jobs from our police officers and other individuals working in law enforcement. We are no longer going to need police officers out on patrol monitoring traffic, we have high speedRead MoreThe Most Appropriate Roles For The Future Of Policing1055 Words   |  5 PagesThe most appropriate roles for the future of policing Through the many readings in this course I found that a lot of authors are focused on crime prevention, law enforcement, and order maintenance. However I believe that there are three important roles that would be more appropriate for the future of policing. These roles are â€Å"handling† all situations that arise, use of force, and use of discretion. â€Å"Handling† all situations that arise The role of â€Å"handling† all situations that arise is directlyRead MoreCommunity Policing Is A Fast Growing Necessity For The Future1052 Words   |  5 PagesCommunity Policing Introduction Although policing has been around for many decades, law enforcement roles have not changed too significantly. Media, such as television shows and movies, portray law enforcement officers as fearless crime fighters who are in daily high speed chases and shoot outs. While these crimes may be possible, it is not likely on a daily basis. So, just what do police officers respond too then? They deal with many various types of service calls each month and year including littleRead MoreEssay on Criminal Justice Trends Evaluation1584 Words   |  7 PagesCriminal Justice Trends Evaluation Paper Jerry J Lynch Jr February 20, 2012 CJA/394 - Contemporary Issues and Futures in Criminal Justice Darren Gil, Faculty University of Phoenix Criminal Justice Trends Evaluation The criminal justice field is an ever evolving field. As today’s technology changes so does the way the criminal justice field interacts with that technology. As our society changes the technology that we use will also be altered to fit the situation. The barriers

What s Your Privacy Worth You - 812 Words

What’s Your Privacy Worth to You? Maeson Hayes Mrs. Marlow English 2A 12/17/16 Recent scandals involving the NSA and reports about the government’s use of surveillance technology have called the current ethics of maintaining public security into question. These events have caused us to ask what our privacy is worth in an age of global terrorism. Orwell’s warning that totalitarian regimes’ reliance on surveillance and the invasion of privacy to restrict individual freedom and endanger citizens is still relevant today. Although the invasion of privacy is sometimes necessary to ensure the security of citizens, it may cause people to question the legitimacy of their government’s programs surrounding surveillance. The NSA was put in place to protect the American citizens in 1954; however it took advantage of Americans by violating their privacy, just as Big Brother used surveillance to monitor the citizens of Oceania. In society today as compared to Orwell’s world, there are many places one can go to seemingly enjoy personal privacy. The irony is that although quiet and isolated places may seem private, electronic surveillance during today’s device driven world ensures that there is actually almost no privacy anywhere. For example Andy Greenberg, author of Forbes magazine argues that the NSA’s surveillance of Verizon’s phones is a privacy violation. NSA had ordered that innocent Verizon costermers had their phones wirelessly tapping and listening to their conversations toShow MoreRelatedChanging Demographics And Its Impact On The Health Care Markets1735 Words   |  7 Pagesnormally funded by the government and having this trend, the working population decreases so the taxes that is normally use to fund the health care sector is also affected. Also, because of the government aggressiveness to promote healthy lifestyle, Kiwi s life expectancy lengthen too (Life Expectancy). This only means that most of the old people live longer and the government are know obliged to support them. All in all, aging population will have a huge impact to the health care sector. B. Urban/RuralRead MorePrivacy, The State Of Being Away From Public Attention1614 Words   |  7 PagesThroughout time, privacy and security have been two heavily debated topics. There has always been a struggle to find middle ground between a private environment and a secure environment, but the dawn of technology and the Internet has made this struggle even more difficult. The Internet has drastically decreased the expectation of privacy of any and all individuals that have ever used it. Technology in general can pose a threat to an individual’s physical and virtual security. The Internet has alsoRead MoreA Brief Note On The Aviation And Transportation Security Act1125 Words   |  5 Pages4/6/2016 Quiz #1 Info. Privacy Business Travel Many people take advantage of air travel, whether it be for business or for travel but post September 11, there have been many issues with privacy in regards to the tightening of security. To fix this problem airport security has started to use full body scanners, searching bags, screening and many other things to tighten security. After 9/11. The Aviation and Transportation Security Act was passed, allowing certain privacy laws to be overlooked. WithRead MoreNsa Should Be Stopped. Nsa1177 Words   |  5 Pagessuspicious activities. The problem is that many feel as if the NSA has no right to evade their privacy. The NSA should be penalize every time they do so, or should have some type of warrant, but only for last resort, or stopped completely. There are many other ways to go about finding troublesome threats like antagonist programs like CDT as I mentioned earlier. Having your privacy tampered with isn’t worth it. The NSA is not needed that bad. â€Å"After years of denial, much of which likely constitutedRead MoreInfa 610 Final Exam Solutions1377 Words   |  6 PagesSolutions https://hwguiders.com/downloads/infa-610-final-exam-solutions/ INFA 610 Final Exam Solutions Part 1: Short discussion, determine if each of the following questions is true or false and defend your position in a brief discussion if you think it is necessary. Write your answer, T or F, to each question in the following Answer Table. (10 questions at 1.5 points each, 15 points totally) 1. Deleting the browsing history and cookies in a computer system can be the way to completelyRead More Internet Shopping Essay1446 Words   |  6 Pagesexperience of shopping? is lost, it is open to fraud and the ?try before you buy? concept does not occur. From this information, it could be stated, ?The promise of Internet shopping is drowning in a flood of deceit, customer dissatisfaction, fraud and misappropriation. The Internet is best known for being a information superhighway, not a superhighway to the shopping mall.? Shopping from the convenience and comfort of your own home may have its apparent advantages; no more standing in line, noRead MoreIs Data Mining Violating Our Privacy And Rights? Why Are Companies Still Collecting Our Personal Information?1431 Words   |  6 PagesImagine, that you come back from a hard day’s work. You put on your favorite grey sweats with a cozy sweater. Soon after, you get a cup of hot chocolate with marshmallows. Then you lean back on the sofa, turn on the television and change the channel to the local news. Breaking news with bright red letters are plastered across the screen. The news anchor goes on explaining that an employee at the local hospital accidentally donated data of patients. This means that patient’s social security numbersRead MoreChildhood Testing For Late Onset Genetic Diseases1634 Words   |  7 Pagesare both advantages and disadvantages to having children tested in order to assess their carrier status. She articulates that when working with a disease like Huntington’s Disease, which is dominant so you only need to be carrying one copy of the gene in order to be affected, the cons of knowing your fate far outweigh the pros. Presymptomatic testing leads to a spiral of possible â€Å"over-testing†, depression, difficulty obtaining health care, and even â€Å"survivor guilt† for those who do not carry the diseaseRead MoreInternet Shopping - Good or Bad?1598 Words   |  7 PagescenterbShopping on the Internet is increasing but would you do business this way?/b/center br brThe Internet?s popularity has dramatically escalated over the past few years and has become an integral part of daily life. It has wide spread uses ranging from, obtaining information, downloading files, business advertisement to Internet commerce, which plays a major part in Internet practice. Our social structure is pressuring society to connect to the Internet, with schools world wide becomingRead MoreAdoptees Have The Right Of Original Birth Certificates1086 Words   |  5 Pagesparents are., bBut, there are laws preventing her from doing so. The big question in this essay is, â€Å"Should adoptees have the right to know who their biological parents are,† You could also phrase it asking the question, â€Å"Do adoptees have the right to access original birth certificates?† This question covers much more, and will be what the information in this essay circles around. This essay covers three things: adoptees have the right to access to original birth certificates be cause they have questions

History of Accounting Free Essays

Accounting has a history that is usually discussed in terms of one seminal event- the invention and dissemination of the double entry bookkeeping processes. Paul Garner and Atsuo Tsuji (1995) report that the first printed treatise of bookkeeping in the world is the Summa de Arithemetica, Geometria, Proportioni et Proportionalita written by Luca Pacioli. The treatise was published in Venice in 1494, and was reprinted at Toscolano in 1523. We will write a custom essay sample on History of Accounting or any similar topic only for you Order Now This work is one of the most important books on mathematics and has had an enormous impact on the field of accounting ever since. The Treatise 11 of Section 9 of this book – that is, â€Å"particulars de Coputis et Scripturis,† is a treatise about double entry bookkeeping. The system of bookkeeping that Luca Pacioli described first introduced the practice and theory that had developed in commercial cities in Italy, particularly in Venice. Pacioli wrote in the first chapter of his treatise, â€Å"We will here adopt the method employed in Venice which among others is certainly to be recommended, for with it one can carry with any other method†. Pacioli was born in Borgo San Sepolcro, lived in Venice and became the tutor of the three sons of a rich merchant, Antonio de Rompiasi. It seems that he could have had the chance to see the account books of the Venetian merchants and to study the method of double entry bookkeeping in Venice. The bookkeeping system that Luca Pacioli has several distinct characteristics: 1. Pacioli wrote that there are three things needed by one who wished to carry on business diligently. The most important of these is cash or any other substantial power. The second is a good accountant and a sharp bookkeeper. The third is good order in order to arrange all business to debit and credit. 2. Pacioli explained the opening inventory, but he did not describe the closing inventory. 3. Pacioli’s account book system is three account books- that is, a day book. The day book is the first book, the journal is the second book and the ledger is the third book. Pacioli thought of the day book as the formal account book, because he wrote that the day book must be presented to a certain mercantile office. 4. All things pertaining to a transaction must be written in the day book, without omission. Pacioli wrote that no point must be omitted in the day book. 5. Pacioli described debit and credit- that is, â€Å"per† and â€Å"A† in the journal, and â€Å"die have re† in the ledger. However, any view of accounting history that begins with Luca Pacioli’s contributions will overlook a long evolution of accounting systems in ancient and medieval times. In attempting to explain why double entry bookkeeping developed in 15th century Italy instead of ancient Greece or Rome, accounting scholar A. C. Littleton describes seven â€Å"key ingredients† which led to its creation. -Private Property: The power to change ownership, because bookkeeping is concerned with recording the facts about property rights. -Capital: Wealth productively employed, because otherwise commerce would be trivial and credit would not exist. -Commerce: The interchange of goods on a widespread level, because purely local trading in small volume would not create the sort of press of business needed to spur the creation of an organized system to replace the existing hodgepodge of record-keeping. -Credit: The present use of future goods, because there would have been little impetus to record transactions completed on the spot. – Writing: A mechanism for making a permanent record in a common language, given the limits of human memory. – Money: The â€Å"common denominator† for exchange, since there is no need for bookkeeping except as it reduces transactions to a set of monetary values. – Arithmetic: A method of computing the monetary details of the deal. Many of these factors did not exist in ancient times, but, until the Middle Ages, they were not found together in a form and strength necessary to push man to the innovation of double entry. Writing, for example, is as old as civilization itself, but arithmetic- the systematic manipulation of number symbols- was really not a tool possessed by the ancients. Rather, the persistent use of Roman numerals for financial transactions long after the introduction of Arabic numeration appears to have constrained the earlier creation of double-entry systems. How to cite History of Accounting, Essay examples

Educational Concerns Case Study-Free-Samples-Myassignmenthelp.com

Questions: 1.What Should She Do? 2.With Whom Should She Discuss The Issue, If Any ? 3.Is There A Designated Person At Your Institution To Deal With Such Issues? Answers: 1I would like to suggest that she should not allow that research to be published in its current state until when real data is found to undo the analysis. .should face her advisor fessed up as a means to stop the publication of the fake data because honestly is the only way forward as far as this case is concerned, since she hopes that it will be a Ph.D. dissertation. Of course her advisor will be pretty angry at first but since she hopes it will be her Ph.D. dissertation research he might sympathize. It will be very uncomfortable at first, but in the end things will probably work out. The alternatives to be found out at some point for a dishonest publication. It is illegal or rather risky for anyone to weasel his /her way out of academic fraud (simonsohn,2013). The best way out is to practice the ethical thing. She can also consider to change her username and profile picture to avoid considerable splash damage when he goes down. Anonymity is your friend here due to the issue at hand or else back off. Also his bad reputation is going to stain your career and it will be at risk. Since she has controvertible evidence of his fabricated data, it is more than enough to ascertain his academic dishonesty. If she can afford to report, then she should do it because he is robbing legitimate researchers of their funding and he will make people lose their money and time. 2.I suggest that she should contact restactionwatch.com, they run a well-known blog that deals with academic and scientific fraud. 3.Yes. Their core value is to ensure integrity and honesty in the institutional publications. References Simonsohn, U. (2013). Just post it: The lesson from two cases of fabricated data detected by statistics alone. Psychological science, 24(10), 1875-1888. Hill, T. P. (1996). A note on distributions of true versus fabricated data. Perceptual and Motor Skills, 83(3), 776-778.

Asia Air Pollution and Deforestation Essay Example

Asia: Air Pollution and Deforestation Paper Along with these problems of deforestation comes a serious problem of Air pollution. Because of the rapid economic growth and the demand for more arbitration in Central Asia, it is causing a huge environmental problem in the continent. According to Michael Richardson (1997), No other area has as many heavily polluted cities. The World Health Organization found that Of the 15 cities with the worst air pollution, 13 were in Asia. Widespread coal burning in China and India is a major source of sulfur and nitrogen contamination. The Asia-Pacific region consists of a socially and economically heterogeneous group of five sub- regions. The region hosts 66 per cent of the Earths population and accounts or 28 per cent of world economic activity. It accounts for 26 per cent of global commercial energy consumption and depends significantly on non- commercial energy sources (World Bank 1997). Economic growth and rising energy consumption are causing increasing air pollution, particularly in many urban areas of the region. According to the World Health Organization, 12 of the 15 cities with the highest levels of particulate matter and 6 of the 15 with the highest levels of sulfur dioxide are in Asia. In many countries in the region, the ambient concentration levels of suspended particulate matter and lupus dioxide exceed WHO standards, and premature mortality and respiratory disease caused by poor air quality have been documented in 1 6 large metropolitan centers in the region. Exposure to harmful airborne particles is high or very high in some countries such as China and Mongolia. We will write a custom essay sample on Asia: Air Pollution and Deforestation specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Asia: Air Pollution and Deforestation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Asia: Air Pollution and Deforestation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Air quality is improving in South Korea and some parts of the region but is still significantly below the WHO standard. Among different environmental pollution problems, air pollution is reported to cause the greatest damage to health and loss of welfare from environmental causes in Asian countries (Hughes 1997). The air pollution problem is expected to become worse over the coming years if no action is undertaken to improve the situation. It is estimated that the region emitted approximately 38 million tons of sulfur dioxide in 1990. China, India, South Korea, Japan and Thailand accounted for over 91 per cent of the regions sulfur dioxide emission, with coal use being the dominant cause of the regions total sulfur dioxide emission. Among the economic sectors, industry contributed the largest share to the total emission, followed by the power (Sheerest 1996). It is projected that the total lupus dioxide emission in the region will reach 1 10 million tons by 2020 (Downing 1997). Across a large part of Asia, the problem of acid deposition is becoming increasingly evident. Rainfall in some countries, including China, Japan and Thailand, has been measured to be ten times more acidic than unpolluted rain (Downing 1997). Large sections of southern and eastern China, northern and eastern India, the Korean peninsula, and northern and central Thailand are projected to receive high levels of acid deposition by the year 2020 (Downing 1997). It is estimated that emission levels of sulfur oxide and nitrogen oxides in 2030 in the business-as-usual case Will be about three times 1 990 emission levels. Air pollution problems similar to those experienced in Japan in the 1 adds have emerged in many developing Asian countries; atmospheric concentrations in some industrialized areas have already exceeded the critical level experienced in Japan in the sass when serious health damage was observed. Part of what can be done by each person is to be more environmentally sound. Singapore, Hong Kong China, Tokyo, Koala Lumps and Bangkok are now developing light rail and mass arrant systems to reduce the pressure on the roads and provide an opportunity to reappraise city-wide transportation plans (KNEECAP, 2000). Many Asian countries are making progress in reducing vehicle emissions as a major source of urban air pollutants by phasing out leaded petrol, introducing stricter emissions standards and requiring new cars to be fitted with catalytic converters. The role of traditional, non-motorized transport can play a major role in moving towards a more sustainable transportation system. However, developing country governments are being encouraged and assisted in pursuing transport policies based on increased car pungency. The response to increasing rates of car ownership and traffic congestion has been expensive road building schemes, which have further encouraged motor vehicle use and dependency causing adverse environmental and health impacts. All of these things would be easily solved by the consciousness and awareness of the population living in this area. How do we solve the issue with Deforestation? Unfortunately, deforestation and air pollution go hand in hand. Without the trees, there isnt enough oxygen being produced to help break down the air pollution. So this leads into a very confusing question of the 20th century. Why are these trees being torn down? The World Wide Forest Report found that when the Roman Empire was in control of Europe 90% of the continent was forested (Downing 1997). There is no one easy answer as there are many causes at the root of deforestation. One is overpopulation in cities and developing countries. Population is continually growing in the third world. Some had land until increases in population forced them off it and they became landless peasants that are forced to look for land in the untouched forests. This movement to the forests is in some ways a result of government pressures. In place of implementing programs to help the poor these governments concentrate on the cheapest, easiest, way to keep poverty out of sight and give the poor no other choice but to force other species out and themselves in. According to Norman Myers, bad land tenure, a shortage of modern agricultural tools, and government neglect of subsistence farmers have put an influx of human interference in the forests. The poor are pushed in further and further and destroy more every time they must move on. What the poor do in the forests is the most devastating. In attempts to settle farmland, the poor become shifted cultivators and resort to using slash and burn methods of tree removal. Slashing and burning involves what its name implies, trees are cut down and the remains are burned. The ash is used as a fertilizer and the land is then used for farming or cattle grazing, however, the soil that is cleared in slash and burn is left infertile, the nutrients in the soil are quickly absorbed by surrounding organisms. The farmers must move on sometimes to other areas and repeat this process and worthy land and trees become scarce. For farmers in places like Brazil, slash and burn methods are the only way to effectively clear land of parasites and unwanted organisms; chemical means contaminate water and soil and farmers continue to turn to slashing and burning. So what can we do to help prevent deforestation and help air pollution? We can Start with recycling. By reusing anything that is made Of trees (for example paper, bags, and furniture) it leads to the less destroying of trees and allows the products of trees to be used more wisely. By recycling, this will help lessen the production in wood factories that cut down trees to make all of these products. By changing your basic needs as a person, you ooh can help prevent misuse and overuse. As time has come, we have come to rely on paper for everything we do. But by recycling paper, reusing it, and not wasting it, we can help lessen the dependency on our forests. Most importantly, when we remove trees, we need to replant them. Reforestation is just as important as recycling our paper products. This process provides a good balance for the ecosystem however it does not happen enough. Some options to reduce emissions of air pollutants include utilizing clean technologies, fuel switching, increasing energy efficiency, and promoting non- motorized and public transport. Motorcycles, cars, trucks and buses have become a serious cause of lung disease and breathing disorders in Asian cities. With growing economic prosperity in the region, the number of motor vehicles has risen dramatically during the past two decades, and is expected to double by the year 2030. In many Asian cities, including Bangkok, almost half of registered vehicles are two-stroke motorcycles, which are some of the dirtiest engines on the road. It is not unusual to see Bangkok residents on the street covering their noses and mouths with surgical masks to protect themselves from the hazardous fumes. While many Asian nations have begun to address this problem, clean air programs are behind those in the United States, Western Europe and Japan. Some solutions to help ease the air pollution could be reaching out and asking other nations what they would suggest for a cleaner experience. One obvious solution is working on environmentally friendly vehicles and emissions inspections and cleaner burning fuels. The problems that Asia has are not unfamiliar from the rest of the world. We are all facing deforestation and air pollution problems as we continue to further populate this planet and abuse what we have. In every country, there are government programs in place to help lessen the abuse but I dont think that we follow them close enough. The biggest problem that we have implementing these plans that we have come up with globally as a planet are that some people just dont care. There are a lot of people in this world that dont do the little things that it takes to help prolong the life of our world. Little things like car pooling can help reduce air pollution. Or as afore mentioned, things like recycling paper use and reusing land instead of just slash and burn methods can help reduce our deforestation problems. By using the lumber that is being torn down for farm lands can help reduce the use of trees from other areas.

Experience and education

Experience and education It is beyond doubt that a states Constitution is fundamental for the efficient running of any country. It contains the rules and regulations that govern individuals, institutions and the country as a whole (Dewey 1966). It contains the laws that are supposed to be adhered to by the people of the nation. People who do not act as per what the Constitution states are supposed to be charged in the court of law.Advertising We will write a custom research paper sample on Experience and education specifically for you for only $16.05 $11/page Learn More In this case, the Constitution is significant in government owned institutions like universities as will be seen in the case stated below in Mountainside University. It is vital for employees in university institutions to know their rights and how to fight for them when someone tries to abuse them. Tenure status refers to the state in which one is entitled to exercise authority on a given position (Dewey 1938). In th is case, Dr.Fords tenure status allows her to work as a faculty member in the School of Education. According to her tenure status, she is strictly supposed to play the role of coach or that of lecturing students undertaking education courses. She is not entitled to work in any other post in the university according to her tenure status hence she is strictly supposed to attend classes to lecture students and not play the role of the Provosts assistant. Property rights refer to the authority of one to own, use or even transfer goods. In this case, the property rights refer to Dr. Ford’s occupation in the university (Hooks 1994). She is supposed to teach education students in the university and earn from her job. This means that she has the right of being a lecturer in the university in the faculty of Education but not in other departments as stated in the Constitution. She is therefore supposed to exercise her right fully and avoid being derailed in her job. She is also entitle d to the property right of earning income as a lecturer in Mountainside University as a reward of her labor in the institution. She also has a property right to attend classes in the institution and instill knowledge in the minds of the students. This means that she has been posted into the institution to lecture and not to perform any other duty besides that. She is also entitled to the right of enforcement of property rights. This means that she has the right to defend her property rights. For example she has the right to ask for space in the teaching curriculum if she is locked out of the timetable.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Liberty interest refers to the interest of denied liberty. It is the state in which a person seeks for her denied property rights in a governmental institution. For instance, in this case, Dr. Ford has a liberty interest for being denie d the opportunity to exercise her duties in the faculty by the dean of Education in the university. She is seeking for her liberty in the faculty because of being marginalized as a lecturer in the faculty. It is evident that she threatens to file a complaint in Federal Court against her deprived rights. In this case, she has all rights to exercise her liberty rights as an employee of the university because she had not committed any offense as per her alleged accusations. Due process can be defined as the requirement that the state is expected to respect the constitutional rights that a person owns (Hooks 1994). In Dr. Fords situation, due process applies in the sense that she has her rights as a lecturer in the university and she is entitled to exercise her duties as a lecturer in the faculty of education. Due process in this case helps her gain the confidence to threaten in filing a complaint in the federal court against her deprived rights as a lecturer in the university (Dewey 19 66). She does not deserve being fired from the institution because she went for her legal leave. Dr. Ford was terminated for â€Å"cause† meaning that it was unavoidable for her to be terminated as the assistant Provost because she had been appointed â€Å"†¦.at the pleasure of the Provost†. This means that she got the position informally and the government had posted a formal employee to the post hence she had no choice but step aside. I agree with this because she was operating at the wrong post despite being appointed by the Provost. According to Kaplin and Lee text, a person has a â€Å"standing to litigate† if the plaintiff suffers an injury with causation and that the court of law can redress the injury. In this case, Dr. Ford has a â€Å"standing to litigate† as she suffers being terminated from being an assistant provost and also has been fired as lecturer from Mountainside University. She is not guilty of the offense because she followed rul es from the Provost.Advertising We will write a custom research paper sample on Experience and education specifically for you for only $16.05 $11/page Learn More In conclusion, it is fundamental for people to know their constitutional rights for them not to be deprived their property rights. This will help them make right decisions in any occupation hence avoid suffering. Dr. Ford suffered because she did not know or think of the repercussions associated with being appointed â€Å"at the pleasure of the Provost†. References Dewey, J. (1938). Experience and education. New York: Macmillan. Dewey, J. (1966). Democracy and education: An introduction to the philosophy of education. New York: The Free Press. Hooks, B. (1994). Teaching to transgress: Education as the practice of freedom. New York: Routledge.

Human Behavior Annotated Bibliography Example | Topics and Well Written Essays - 750 words

Human Behavior - Annotated Bibliography Example In addition, the author explores the human knowledge of the elements of the universe, such as the moon, the stars, the earth and their movements, and concludes by asserting that God is the true center of the universe. This assertion skews all human observation and perception of the universe, which is based on imperfect and partial knowledge. Furthermore, this aspect of God being the center of the universe has created calculation problems, since in calculating the position of planets, stars and other celestial bodies, a stationary point has to be chosen as the reference point. The fact that God is the center is necessary for an understanding that we need not to know the exact center and cause of movements within the universe. In this essay, Hume emphasizes his sympathy-based moral sentimentalism by asserting that humans can never make moral judgments by reason alone (1036). This assumption is contrary to moral rationalism which holds an otherwise position. Reasons is concerned with facts and draws its conclusions from these facts, but when all facts are equal it does not lead to the option of choosing one decision over another; rather its sentiment that does this. In this essay Hume asserts that sentiment determines morality and defines virtue as whatever mental quality or action that gives the spectator a pleasing sentiment of approval (1036). Hume further asserts that sympathy-based sentiments often motivate people towards the pursuit of non-selfish ends, for example, the utility of their fellows. Sympathy has been viewed as the principle of communicating and sharing sentiments, both negative and positive ones. Finally, this essay illustrates that the basis of virtue is utility to others rather than in God-given reason. To put it in a nutshell, this essay totally rejects Christian morality and the voluntary aspect of morality. In this essay, Edwards asserts that a man freely chooses whatever appears right and good to him,

Wild vs. lab rodent comparison supports hygiene hypothesis Article

Wild vs. lab rodent comparison supports hygiene hypothesis - Article Example This makes sense, since over 58 million Americans have some form of allergies or autoimmune disease (Merritt, 2006). This has been supported by the levels of different types of antibodies found when comparing laboratory rats and mice to those trapped in the wild (Devalapalli et al., 2006). While exposure to fewer microbes in childhood may cause higher levels of allergies, it is also related to positive benefits such as reduced infant mortality and increased longevity (Wills-Karp, Santeliz, & Karp, 2001). Therefore, while reduced exposure to microbes could in fact lead to increased incidence of allergies and auto-immune diseases, as shown by the hygiene hypothesis and the immune responses of laboratory rodents, there is still clear benefit to living in a society that values hygiene. References Devalapalli, A. P., Lesher, A., Shieh, K., Solow, J. S., Everett, M. L., Edala, A. S., . . . Parker, W. (2006). Increased Levels of IgE and Autoreactive, Polyreactive IgG in Wild Rodents: Implic ations for the Hygiene Hypothesis. Scandinavian Journal of Immunology, 64(2), 125-136. doi: 10.1111/j.1365-3083.2006.01785.x Merritt, R. (2006, 16 Jun).

PERFORMANCE EVALUATION OF VODAFONE

PERFORMANCE EVALUATION OF VODAFONE Vodafone Group Plc (Vodafone) was founded as a subsidiary of Racal Electronics Plc in 1984. It became independent of the company in 1991 then changed its name to Vodafone Group Plc. Today, as a British multinational mobile network operator with headquarters in Newbury, England, it is known as one of the worlds leading telecommunication companies by revenue. It operates across the globe where it offers a range of communication services dealing directly with consumers and offering services for businesses. Its consumer customers are classified into prepaid and contract and its business customers range from small office-home-office (SoHo) and small-medium enterprises (SMEs) to corporate and multinational corporations (MNCs). Its products and services includes messaging, voice, data, devices to help customers in meeting total communication needs and fixed line solutions. In all, its customer base total 341.1 million proportionate customers all over the globe (www.vodafone.com). The companys vision is to become the world leader in communications (www.vodafone.com). In this paper, we look to evaluate the performance of Vodafone for the periods ending 31st March 2009 and 2010. Evaluation will be based on financial and non financial factors including key ratios and SWOT analysis for a more coherent outlook. Recommendations will then be made based on the performance analysis. CALCULATION OF KEY RATIOS (all figures are in  £m) Profitability ratios Gross profit margin: this is calculated by expressing the gross profit made in the year over sales multiplied by 100. 2010 2009 (15,033/ 44,472)*100 = 33.80% (15,175/ 41,017)*100 = 37.00% Operating profit margin: calculated by expressing profit before interest and tax over sales multiplied by 100. 2010 2009 (9,480/44,472)*100 = 21.32% (5,857/41,017)*100 = 14.28% Return on Capital Employed (ROCE): calculated by dividing profit before interest and tax over total asset less current liabilities all multiplied by 100 2010 2009 (10,186/156,985-28,616)*100 = 7.93% (6,608/152,699-27,947)*100 = 5.30% Gearing: calculated by dividing long term debt over equity 2010 2009 (28632/90381)*100 = 31.7% (31749/86162) = 36.8% Liquidity: calculated as current asst over current liabilities and the acid test ratio calculated as current asset less stock over current liabilities 2010 2009 (14,219/28,616) = 0.5 (14,219-433/28,616) = 0.48 (13,029/27,947) = 0.47 (13,029-412/27,947) = 0.45 Price earning (P/E): calculated as average share price for the period over earnings per share (EPS); EPS is calculated as profit for the year over number of issued share 2010 2009 P/E: (132/16.11) = 8.19 (136/17.17) = 7.92 http://www.vodafone.com EVALUATION OF THE RESULTS FINANCIAL Profitability ratio Gross profit margin relates to the trading profit of a firm to its sales. Generally, it should be steady year and year and any wide variation investigated (Cox and Fardon, 2007). In the case of Vodafone, there was a fall in this ratio from 2009 to 2010 from 37% to 33.8%. This fall can be attributed to the increase in cost of sales of 13.92%, nearly twice as high as the increase in sales of 8.42%. Further investigation is need to ascertain the increase in cost of sales. On the contrary operating profit margin nearly doubled from 14.28% in 2009 to 21.32% in 2010. This margin highlights how effectively a firm has managed its cost of operations. It would look like Vodafone has managed cost effectively; however the increase is due to a fall in impairment loss of approximately 64% on goodwill. In 2009 there were a lot of adverse events e.g. economic down turn. Otherwise all cost remained fairly the same only slightly higher in 2010. ROCE increased from 5.3% to 7.93% in 2010. It is good as it reflects that Vodafone has the ability to earn a return on all capital employed increasingly. Investors should be happy in this respect as it means their investment is been put to good use. What will be more helpful is a five year trend and knowing that the 7.93% is at least equal to the return on a bank account (Cox and Fardon, 2007). Gearing ratio This ratio decreased by 13.9% to 31.75% in 2010. Long term borrowing fell 9.8% over the period, mainly due to a sharp fall in other liabilities, while equity increased by 4.9%. Higher gearing means less secure equity capital; partly because repayment and interest make debt costly and partly because strictly speaking it can be recalled at any time. Although there is no clear standard to judge acceptable gearing level, when gearing exceeds 100% it tends to worry investors (Cox and Fardon, 2007). Thus, in this case Vodafone has done well although five years figures will give us a clearer trend. Liquidity/acid test ratio Liquidity is the ability of a firm to pay off current obligation. Both the acid test and current ratio increased from 2009 to 2010. However, both ratios fall short of the rule-of-thumb that current ratio should be 2:1 (0.5 in 2010 and 0.47 in 2009) and acid test 1:1 (0.48 in 2010 and 0.45 in 2009). It shows Vodafone is not liquid. This is not a problem as such because in the telecommunications industry there are relatively few current assets and this contributes to low current ratios (Costea, 2006). For a meaningful conclusion a five year tread and industry average is needed. P/E ratio This ratio represents the markets view of the growth potential of the company, its dividend policy and the degree of risk involved in the investment (Alexander, Britton and Jorissen, 2007). High P/E ratio means investors have good feelings about the factors mentioned, i.e. good growth opportunities, relatively safe earnings etc (Brealey, Myers and Allen, 2008). In the case of Vodafone there has been an increase in the ratio by 3.4% to 8.19 which highlights that investors are confident in the company. Again five years trend and comparison to the industry average will give a more meaningful conclusion. NON FINANCIAL SWOT analysis forms the basis of this section. Analysis of the financial statement and research by datamonitor show that there has been little change in the SWOT of Vodafone between 2009 and 2010 (see appendix 1). Strengths Vodafone has strong international brand recognition. in an age where branding is key element of marketing this is a key strength. In 2009, in Brand finance global ranking, the Vodafone brand came 8th as most valuable brand. In 2010 it moved up to 7th position. It has developed a set of guidelines, to enable the consistent use of the Vodafone brand, in areas such as advertising, retail, online and merchandising and ensured it has a strong customer focus. The company also has extensive global reach and diversified revenue base. It has equity interests in over 30 countries and over 40 partner markets worldwide. It operates in three geographic regions Europe, Africa and Central Europe, Asia Pacific and Middle East and also has an investment in the United States. This reduces business risk and provides synergy. Furthermore, it is a leader in its markets meaning it understands its market. Weaknesses The company continues to be a part of legal proceedings which eats into the companys profits. In 2004, Vodafone 2, one of the subsidiaries initiated a legal action to an enquiry by HMRC with regard to the UK tax treatment of its Luxembourg holding company, Vodafone Investments Luxembourg SARL (VIL), under the CFC Regime. The enquiry is ongoing and a provision of  £2.2bn has been and was made in 2010 and 2009 accounts. This event shows Vodafone as an irresponsible company trying to evade taxation. Opportunities Strong growth has been forecast for the mobile advertising market with mobile phones becoming the centre of digital convergence. Indeed, compounded growth forecast for the USA alone is 70% for 2008-2013. This is good news for Vodafone as it has been focusing here in recent times and thus, offers the potential to increase revenue in the future. The penetration of third generation technology (3G) has been increasing in recent times. It allows service providers to provide many services including mobile TV and VoD. The penetration rate of 3G in advanced economies is forecast to increase from nearly 30% to 60% between 2008 and 2013. At present Vodafone is an active leader in this market and thus is taking advantage of this. Threats The telecommunication industry is highly competitive. In addition technology is constantly changing and if one is not careful one can be out of competition. Competition is also very high because markets are becoming saturated and thus marketing is shifting towards customer retention rather than acquisition. This is particularly so in the European market where Vodafone generates considerable revenue. RECOMMENDATION Comparing the companys performance over a 2year period with the ratios can result in a highly inaccurate conclusion. For instance, is the fall in gross profit a one off occurrence within five years or has it been falling only rising in 2009 and falling again in 2010. If this is the case then there is a big problem. This being the case, it is recommended that the company develop the analysis over 5 years for more informative conclusion. This is not to say that the one off occurrence in gross profit margin does not need attention. Also although the company may be doing well it may be below industry standards and thus industry average is needed to ensure this is not so and if it is then the company will know where to work on. This is particularly the case for Vodafones liquidity. The company is not liquid. Is this in line with industry average? Perhaps further liquidity test is needed. It is also recommended that the sharp rise in cost of sales is investigated. A breakdown of the cost is needed to know which element(s) is the culprit to determine what can be done about it. CONCLUSION Overall Vodafone performed better in 2010 than it did in 2009. This should be commended as the economic environment has not been all that favourable. The company was profitable improving in both its operating profit margin and ROCE with the exception of gross profit margin falling. This has been commented on above. Improvement in the ROCE showed Vodafone to have made extensive use of capital employed. It has kept its gearing level under control and according to the price earnings ratio, investors are confident about the future prospect of the company and this is reflected in the increase in current share price of the company as is in appendix one. Once again Vodafone can be commended for maintaining and building on its strength; extending global reach, maintaining its lead and increasing its brand value. This has definite impact on its ability to improve its profitability and do well despite performing in a mature, highly competitive environment with a dire climate. It is rather unfortunate that none of its strength or opportunities can eradicate or minimise its weakness. Vodafone needs to take care when calculating and recognising tax ensuring that it has proper internal controls to ensure all rules and regulations are adhered to as fully as possible. References: Alexander, D., Britton, A. and Jorissen, A. (2007) International Financial Reporting and Analysis, London Thomson Learning. Brealey, R. A., Stewart, C. M. and Allen, F. (2008), Principles of Corporate Finance Singapore: McGraw-Hill. Costae, Adrian The Analysis of the Telecommunication Sector by means of Data Mining Technique, 2006, Journal of Applied Quantitative Methods, pp.144-150 Cox, D. (2007) Accounting: the basics of financial and management accounting. Worcester: Osborne Books Ltd DATAMONITOR (2009) SWOT analysis, April 2009. London; DATAMONITOR http://www.lse.co.uk/SharePrice.asp?shareprice=VODshare=vodafone_grp http://www.vodafone.com/etc/medialib/agm_09.Par.22820.File.dat/VF_Annual%20Report_2009.pdf http://www.vodafone.com/etc/medialib/agm_10.Par.86506.File.dat/vf_ar2010.pdf London Stock Exchange (2010), 3 months Vodafone Share Graph. London Stock Exchange, Accessed 11 August 2010. Vodafone Group Plc. (2009) Annual Report For the year ended 31st March 2009, Vodafone Accessed 10 August 2010. Vodafone Group Plc. (2010) Annual Report For the year ended 31st March 2010, Vodafone Accessed 10 August 2010.

Poetry Analysis Essay

â€Å"Echoes of Goodbye† by Patricia A. Queen is a skilfully crafted poem that describes the hardships of someone who lost their father at a young age and is recollecting memories of their haunting past. The prevalent themes discussed in the poem, concerning death, loss and suffering, are enhanced by the many poetic devices employed by the poet. The first stanza adopts a foreboding tone and utilises vivid, striking imagery to enhance its meaning. Emotion and passion is what really sets this poem alight and brings it to life. In the first two lines, powerful, descriptive phrases such as â€Å"endless footsteps† and â€Å"grieving people† enrich the ideas and themes of loss, and create a reminiscent air typical of the gothic genre. The poet uses personification to evoke a melancholy yet cryptic aura: â€Å"The black clouds hide the crying sky† (3). The first stanza concludes by establishing an image of sadness in the reader’s mind – â€Å"Amid those timeworn, lonely echoes of goodbye†. This quote further implies a haunting, echoing tone which is maintained throughout the poem. The rhyming pattern used in the first four lines is AABB, and this particular pattern emphasises the rhythm of the poem. Furthermore, the imagery in first stanza implies the setting is a gravegrard, with the â€Å"endless footsteps† and â€Å"timeworn echoes of goodbye† suggesting the speaker is in a place of sadness and death. These incredibly meaningful first four lines set the scene for the rest of the poem. The second verse of this poem introduces a different type of narration by recalling memories in the form of an anecdote. This is seen in the first line, â€Å"A young man lived here with a wife, a child, a song†. The cumulative listing of his most dear assets reiterates all the earthly possessions he has left behind. The main ideas discussed in this stanza are isolation and abandonment. This is especially seen in the last line, â€Å"Left them in a dark, black and shadowed shroud†. The deliberate alliteration of the ‘sh’ sound heightens the tension and displays use of another poetic technique. This line also makes reference to the undercurrent of sadness and sorrow that lie beneath the surface of the poem. The third stanza explores how pain and guilt can be a central experience of the theme of loss and death, and this is specifically expressed through the symbolic association of the child in the poem, to ideas of innocence and ignorance. This is blatantly seen through the clever positioning of a rhetorical question in the last line: â€Å"Why hadn’t he told he told me goodbye? † This one line alone directly questions the reader and plants seeds of doubt, especially when viewed from a naive child’s perspective. This poem is also an allegory for the persona’s struggle, longing and loss. This effect is achieved by incorporating a personal touch seen in line 9 & 10: â€Å"They buried my daddy†¦I cried as I held Momma’s hand. † The painful imagery such as in the line, â€Å"Those tears on her face revealed all the pain† allows the emotion to seep through the language used, to strike chords of sorrow in our hearts. The reference to the funeral in line 13 forces the reader to associate it with death and also rouses sad connotations, which is the intended purpose of the poem. In this stanza the poet also breaks the original four-lined stanza form and alters the rhyming pattern to ABAB/CDCD. This technique exemplifies the variety of the poem and introduces a new pulse. By arranging the ideas in the third stanza as a series of nostalgic yet aching memories, the poet reveals all the raw emotion and grief experienced by the persona which adds authenticity and a realistic edge to the poem. The fourth stanza is identical to the first, and this has deliberately been done to create a suspenseful and ominous ending. The circular structure of the poem brings us back to where the poem began, to end it on a sinister and unpromising note. In this stanza he technique employed by the poet is foreshadowing, since it leaves us unsure of events to come and places a cloud of uncertainty in our minds. Lastly the poem draws to a close, â€Å"Amid those timeworn, lonely echoes of goodbye. † The repeated sensory imagery provides a fitting conclusion to an exceptional poem.

Run Forrest

This Photo by Unknown Author is licensed under CC BY-ND This Photo by Unknown Author is licensed under CC BY-NDRun Forrest, Run! Movie critical analysis paper. James Bilesimo | Developmental Psychology | 3/19/18A Psychological Analysis of Forrest Gump. The movie Forrest Gump tells a story of a simple man and his journey through life. Forrest Gump's story takes place during a time of historical significance in our country, The United States of America. His story began in the 1950's, and ran through the 1970's. This was a period in our country where morality, and equality had come to be questioned for the first time since our country broke away from its European roots, and won its independence on July 04, 1776. The American culture and its society would be changed forever over this twenty-year course. Forrest Gump is very simple-minded man who lives his life by a set of values forever instilled in him by his mother. Early in the movie when Forrest was just a young boy, he was found to be physically handicapped forcing Forrest to wear braces (also known as foot abduction braces) on his legs. Forrest Gump also had an IQ of just seventy-five, he would now have to endure a life time of critical judgements from peers and adults alike. Forrest Gump had a very loving, and caring mother who helped him develop a deep, strong sense of â€Å"self† with her wisdom, and straight forwardness. Because of his mother's strong guidance during his early stages of life, he is able to overcome his physical handicap, and achieve his highest quality of life by doing what many people only dream of; Forrest Gump became a famous runner, football player, business owner, and war time hero. The story that this movie tells us, is a great example of how a child's mind develops through a series of stages, and through these stages they can construct their understanding of the world we live in by interacting with it. Jean Paiget developed four stages of cognitive development, which begin at birth, and span well into adulthood. Heading 2 You might like the photo on the cover page as much as we do, but if it's not ideal for your report, it's easy to replace it with your own.Just delete the placeholder picture. Then, on the Insert tab, click Picture to select one from your files.

Aids/Hiv Essay 2 - 1504 Words

Acquired immune deficiency syndrome, also known as AIDS is a disease that gradually attacks breaks down the human immune system that starts out with the virus called HIV, or human immunodeficiency virus. AIDS makes it impossible for the people suffering with the disease to fight off simple infections and viruses that normal, healthy individuals wouldn’t be affected by. It’s not the virus that actually kills the individual, it’s the small scale outside infections, tumors, and viruses that kills the person because the AIDS virus destroys that person’s immune system, which is the only defense we have against viruses. Scientists and researchers have been puzzled with the AIDS virus since it began in the 1980s— and it’s still a topic of†¦show more content†¦Directly a resulting from the chimp being eaten, or the blood of the chimp somehow getting in the hunters body from the open cuts or wounds that the hunter had (avert.org/aids-impact-africa†¦). Normally, the virus would have been fought off, but in the countless times this situation has happened, the strain changed ever so slightly, as the virus attempted to adapt within the human body. Eventually, this virus developed into the virus we now know as HIV. Of all the people suffering and living today with the HIV/AIDs virus, two-thirds of them live in sub-Saharan Africa, while this is true, this region constrains little more than 10 percent of the world’s population. The AIDS virus has caused an extreme amount of suffering in the people of Africa. The virus is everywhere, and this is what makes this virus so hard to stop. It’s directly affecting households, schools, and workplaces and even destroying what little economy the Africans had. In 2009, it’s estimated that about one million three hundred thousand adults and children have died as a direct result of AIDS in sub-Saharan Africa (avert.org/aids-impact-africa.htm). Since the beginning of this epidemic, more than fifteen million Africans have lost their lives to AIDS. Currently, is there access to treatment of HIV and AIDS, but fewer than half of Africans affected by the virus are getting the treatment (avert.org/aids-impact-africa.htm). South Africa, wit hout a doubt has one of theShow MoreRelatedIdentify one health condition and discuss the impact on an individual and or wider society1010 Words   |  5 Pagescondition and discuss the impact on an individual and or wider society This essay will focus on the health condition of (HIV) Human immunodeficiency virus and its impact on an individual’s wellbeing. A number of key dictionary definitions will follow. According to the Oxford Dictionaries (2013) Health is defined as â€Å"A person’s medical and physical condition†. HIV is human immunodeficiency virus, a retrovirus which causes Aids. Oxford dictionaries (2013). 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