Balance Sheet and Sylvan Essay

On January 1 2007, Pillar purchased 60% of the common shares of Sylvan for $4,500. On that date, Sylvan had common shares of $1,250 and retained earnings of $3,000. Fair values were equal to carrying values for all Sylvan’s net assets except inventory, capital assets and notes payable. The fair value of inventory was $60 more than book value, the book value of capital assets was $100 greater than fair value and the Notes payable had a fair value of $150 less than book value. Assume that all shares of Sylvan have the same value and no control premium was paid at the date of acquisition. The Consolidated Financial statements will be prepared using IFRS Entity Method. The financial statements for Pillar and Sylvan for the year ended December 31, 2010 were as follows: Balance Sheets December 31, 2010 $000’s PILLAR SYLVAN Cash $680 $435 Accounts receivable 1,755 1,025 Inventory 2,849 1,790 Capital assets—net 3,976 3,000 Investment in Sylvan 4,500 Total assets $13,760 $6,250 Current liabilities $400 $255 Notes payable 5,800 1,185 Common shares 2,000 1,250 Retained earnings 5,560 3,560 Total $13,760 $6,250 Statements of Income and Retained Earnings Year Ended December 31, 2010 PILLAR SYLVAN Sales and all other Income $4,040 $2,710 Cost of sales 1,600 1,140 2,440 1,570 Amortization (480) (310) Other expenses and losses including taxes (500) (210) Net income 1,460 1,050 Additional information: numbers in $000’s 1. Capital assets are to be amortized over an average remaining useful life of 8 years at January 1, 2007 and the notes payable mature on December 31, 2011. Goodwill impairment losses for 2008 and 2010 were $240 and $300 respectively. Straight line amortization is acceptable for all acquisition differentials. 2. At December 31, 2010, Sylvan’s inventory included goods purchased from Pillar for $760. Total purchases from Pillar in 2010 were $1000 all priced at mark-up’s averaging 25% of Pillar’s cost. 3. On December 31, 2009, the inventories of Pillar contained $500 of merchandise purchased from Sylvan. Sylvan earns a gross margin of 30% on all sales to Pillar. During December 2010, Pillar purchased merchandise from Sylvan for $900 and did not pay for$250 of the purchases by December 31, 2010. 40% of the inventory was resold by Pillar before the year end. 4. On July 1, 2010, Sylvan sold a new tract of Land to Pillar for $170. On December 1, 2009, Sylvan had bought the land for $200. The fair market value of the land at July 1, 2010 was $220. 5. On September 30, 2008, Pillar sold Land to Sylvan for $100. The land had a book value of $60 on the date of the sale. 6. On December 1, 2010, Pillar and Sylvan declared and paid dividends of $150 and $100 respectively. 7. Both companies pay taxes at the rate of 40%. Assume all intercompany Transactions are taxed at 40% REQUIRED: Please use a GREEN BOOKLET 1. Prepare a Consolidated Balance Sheet at December 31, 2010. (22 Marks) 2. Prepare an independent calculation of ENDING Consolidated Retained Earnings at December 31, 2010. (11 marks) 3. Assume Pillar wishes to use the equity method in their General Ledger, calculate Investment income from Sylvan for the year ending December 31, 2010 (10 Marks) NOTE: This question will help you prepare for the technical question on the midterm. Do more than the question asks so that you are prepared for any possible questions you may be asked: Eg. Prepare a Consolidated Income statement and an independent calculation of Consolidated Net Income attributable to Parent company shareholders Calculate the Investment Income under the equity method: Note the only difference between the equity method used when significant Influence is present and the equity method used in the general ledger of the parent when control is present is the treatment of downstream transactions. According to IAS 28.28 all unrealized intercompany profits are eliminated proportionately between investor and investee. Therefore if investor owns 30% of investee, 30% of all unrealized profits/losses are removed. When control exists the parent eliminates upstream proportionately with NCI and downstream unrealized profits are eliminated 100% from parent. Check figures: At December 31, 2010 Goodwill at acquisition ($3,140) $2,600 Consolidated total Assets $17,615.6 Capital assets $6916 Consolidated Retained Earnings $5331.28 NCI Balance Sheet $2924.32 Consolidated Net Income Entity $2052.1 Attributable to Parent shareholders 1754.78 Attributable to NCI $297.32 Investment account Balance sheet :equity method $4,271.28 Investment income equity method 2010 $354.78(removing 100% downstream)

Elimination Reactions Essay

As described previously, primary alkyl halides generally undergo substitution reactions with simple nucleophiles by an SN2 mechanism. Secondary alkyl halides, often react with simple basic nucleophiles to give a mixture of products arising from both substitution and elimination. As with substitution reactions, the rate at which elimination reactions proceed can be proportional to both the concentration of the base and the concentration of the reactant alkyl halide (an â€Å"E2† reaction (elimination bimolecular), or the rate can be proportional only to the alkyl halide (an â€Å"E1† reaction (elimination unimolecular). The mechanism for the E2 reaction is best described as concerted with the reaction coordinate passing through a single energy maximum with no distinct intermediate. The transition state for this reaction is described by the structure shown below in which partial bonds exist between the attacking base, the hydrogen which is abstracted, and departing halogen. The geometry of this transition state requires that the halogen be anti and coplanar with the hydrogen which is being removed (also termed â€Å"antiperiplanar†). This fact is important to remember since the stereochemistry of the resulting alkene (Z or E; cis or trans) is often controlled by the hydrogen which is removed in the elimination reaction. In the reaction shown below, the hydrogen on the carbon bearing the methyl group cannot become anti-to the halogen, hence the elimination occurs on the secondary carbon, to give the unfavored less substituted alkene. The rate-limiting transition state in the E1 reaction is again, carbocation formation, and the transition state is generally described as shown below. Factors which control whether E1 or E2 mechanisms will be observed again relate simply to the stability of the intermediate carbocation. Control of the reaction pathway between substitution and elimination is generally accomplished by careful choice of the reactants; strong, sterically hindered bases tend to favor elimination, while weak, unhindered nucleophiles tend to favor substitution. The choice for a â€Å"strong, hindered base† is generally tert-butoxide anion in tert-butanol as solvent, and it is generally safe to assume that a potential substitution/elimination reaction showing these conditions will proceed with elimination.

Lab Report on Enzyme Reactions

Lab report April 14, 2013 Abstract: In this article, we will experiment on the significant in strength of the enzyme by using three different test tubes and measuring the amount of product they give off. To determine this we are going to test the amount of color absorbance by using a special tool to help us understand our results. We will see how our end results show the effect of the amount of concentration we apply to each test tube. The results would be shown by the support of two graphs. Introduction:Enzymes are highly important because of the significant role they play in living things and animals. They are a factor which allows whether or not a reaction occurs. To find out the amount of strength an enzyme has, we need to first understand our outcome. In this experiment, our products will determine the strength of our enzymes by measuring the amount of color change. We must understand the measurement of the appearing product means in the experiment. We will determine this by usi ng a special equipment to help us understand our result better.In this study we will see how a specific enzyme could vary based on the different types of factors that affect it. The question we are going to be addressing in this study is, will the amount of enzyme concentration affect a reaction? Materials and Methods: The materials used in the making of this experiment are as stated: Three test tubes, 10. 5mL of distilled water, 6mL of Catechol, 1. 5mL of Extract(potato), a Spectronic 20 (spectrophotometer), Wax pencil, a Test tube rack, three Parafilm, tissues to clean the Spectronic 20 and the test tubes, 3 pipets and a timer.So we won’t confuse ourselves, we used the wax pencil to label each test tube as we placed the required amount of substance in each of them. To avoid any slight errors, we also used three different pipets for the three required materials, which are the distilled water, catechol and the extract, respectively. It’s important to take the precise m easurement so there won’t be any errors in doing the experiment. It’s also important that the extract goes last due to the reaction occurring in a timed pace. Results:According to the graph shown above, we see our lay out of the experiment being done. We can see how the materials are being distributed in each test tube according to the amount of ingredients required. This is highly crucial because a slight mistake can impact the experiment being done. Our end result is as follows: According to the experiment done today, we see that in test tube two, it show the most absorbance or color change. This shows that the enzyme’s strength was stronger than the rest, resulting into having more reaction and color change among the others.Discussion: As stated before, the question we had was, will the amount of enzyme concentration affect a reaction? The end result was yes, the amount of enzyme concentrated inserted into each test tube did have a significant affect to the r eaction by the amount of products it gave off (color strength). We used the extract (enzyme) as our independent variable because this is what we are testing. In contrast, we used the amount of absorbance as our dependent variable.We also made sure that our control done in this experiment was the catechol. As predicted, we were able to have more enzyme reaction in one of the test tubes than the others. The knowledge we gain today was how much the amount of concentration enzyme affects the other ingredients. We see that our experiment done today can further lead into more research as in how enzymes are used to rapid an action. It’s also important because we should know the reason why and how enzymes reactions occur at a fast rate.

Ensuring Social Responsibility in Entreoreneurial Ventures Essay

Ensuring Social Responsibility in Entreoreneurial Ventures - Essay Example In fact, lately, the corporate world has been under so much pressure, criticism and scrutiny that being socially responsible, at least on paper, has become vital for the survival of almost all large and medium sized corporations. On the other hand, entrepreneurs who start a new company are less likely to have role models, well-defined principles, historical stories, and other such elements, which could help them, determine the ethical courses of action (Steyaert & Hjorth, 2004). It would be a huge mistake for the entrepreneur to assume that his or her social responsibility only is to maximize his or her own profits to the utmost level as dictated by Milton Freidman, Adam Smith and others. By focusing on the business, the entrepreneur would be able to produce more and sell more thus stimulating the local economy (Ziegler, 2011). The basic concepts of economics dictate that this will gradually increase the employment opportunities and any excess cash in the hands of the entrepreneur or its employees would be used for investment thus creating an upwards spiral of growth (Steyaert & Hjorth, 2006). ... The entire premise of entrepreneurial ventures is because entrepreneurs always find their window of opportunity when they fell that some stakeholder of the existing company is being exploited by the existing businesses (London & Morfopoulos, 2009; Ziegler, 2011). Therefore, the entrepreneur would decide to fill in gap to provide value and relief to those stakeholders and would make that particular aspect the competitive advantage of the business. The point here is that by having an unethical conduct or exploitation by the entrepreneur of any of the stakeholders of the business, whether its investors, suppliers, customers, distributors or others, the entrepreneur himself or herself will open up an opportunity for other risk takers to step up and fill that gap (Davidsson, 2005). For example, if an entrepreneur’s production and packaging of the product were harmful to the environment then it would be exploitation of the customers and the society. A bold risk taker who witnesses t he same will see this as on opportunity and jump in the business with the logo and mission of being more environmentally responsible and green (Steyaert & Hjorth, 2004). Obviously, he would charge a little premium for the same and take away all the customers, which are concerned with the environment thus putting a serious dent on the business of the first entrepreneur. Therefore, the point here is that any attempt towards being socially irresponsible or of the exploitation of the stakeholders will appear as an opportunity for other entrepreneurs who would quickly jump in and fill in the gap (Nicholls, 2006). As mentioned earlier that entrepreneurs usually operate under great stress and

Female genital mutilation Research Proposal Example | Topics and Well Written Essays - 1500 words - 2

Female genital mutilation - Research Proposal Example Free trade offers important benefits to improve the overall economic conditions of rich and poor countries as well as serving as an important deterrent for war. On the other hand, free trade policy does not work very effectively when the participating members do not cooperate with each other and comply with the policy accordingly. Furthermore, free trade forces some countries to depend economically on others, on essential commodities such as raw materials and food, which is very detrimental especially during the times of war. Other negative effects of free trade include cutthroat competition and dumping, among many others. Despite these impediments, this paper argues that free trade spurs globalization and international trade, which in effect brings nations together and hence preventing them from resulting into war. Globalization has emerged as one of the most important forces of change in the recent times. What started as an economic move to open the borders and allow free trade has now made inroads into other fabrics of the society. Additionally, changes are being observed at socio-political level where smaller and developing countries are transitioning towards democracy and improved economic performance. Normally, governments often impose trade restrictions such as quotas, tariffs and other barriers that make it relatively difficult for other countries to actually trade with each other. Despite this barrier, free trade has emerged from the drive towards globalization, which is sweeping across even the fundamental structures of the society. As a result of this drive towards the free trade, many nations including China and India benefits from open economies. Since developing countries are essential providers of raw material and also possess cheap labor, the overall benefit is perceived as being transferred to poor nations.

Human Resource Management PT 3 Essay Example | Topics and Well Written Essays - 500 words

Human Resource Management PT 3 - Essay Example Job analysis drives job descriptions through the identification of clear requirements (or the ‘what’) in a job (Martires, 2004). It was qualified that job analysis has two phases: job description and job specification; where job description presents the detailed job content including title, code number, department, nature of the job, responsibilities, processes or tools used, working hours, immediate superior, compensation and benefits, risks or hazards, and other pertinent aspects related to job content. During the hiring and acquisition process, the job analysis and job descriptions take the paramount role of defining the needed requirements asked by the position. As above noted, the job description that results as an outcome of job analysis would provide HR personnel who are involved in the hiring process with the needed information required by the organization, to ensure that the person to be selected would have the competencies and qualifications expected to match identified job content. As such, these provide the needed structural guidelines that assist recruitment personnel in streamlining applications who would match the tasks with their academic, work experiences, and skills set. To sum, the use of job analysis and job descriptions in the hiring process is to ensure that the person hired would do the right thing and do them well (Henson, 2011). The use of job analysis and job descriptions are critical in the health care or medical area since the accountability of health care practitioners is the lives of patients who seek medical interventions and health care services. Likewise, the diverse factors that impinge and affect health care organization need to be constantly reviewed, evaluated, and incorporated in the job analysis, as required. This was corroborated by Hernandez (2009) when he asserted that the health care

Chevron Australia's Current Organisational Sustainability Protocol and Case Study

Chevron Australia's Current Organisational Sustainability Protocol and Business Expansion - Case Study Example In fact, the chevron Australia stands out as one of the largest development alliances in the land. This is with the coming up of the gorgon gas project in particular as the single resource project in the land. Chevron stands out to hold the highest expanse of natural gas of which meets the needs of Australia as a whole. Historically, the company has been successful to produce a capacity of oil at the barrow island for about forty five years now. This is alongside other participants in the market hence declaring its capacity as high. The company has been structured into various departments all of which work out in the success of increasing energy in the country. A look at some of the projects for which the company has come about includes the gorgon project that has been mentioned earlier. This project in particular has been cited as one of the highly rated ones in Australia. The endurance of the project is through the greenhouse gas efficiency that the company has brought in place. On board the company has brought in capacity machines that enable the injection of carbon dioxide that enables the occurrence of the gas to the project. This is one of the sustainability measures that the company has taken into place. ... As such this is one of other sustainability measures that the company reveres. The participation of the company in a long time towards the venture of the offshore liquefaction mechanism brings into place the production of natural gas dating since the year 2008. Again, chevron stands as a venture that is in collaboration with the development of gas production with the browse project. This venture is in itself a well calculated motive of the Australian company by the name wood side that enhances a great combination of oil. The prospective future of the company thus is high owing to the capacity of its machinery as well as the personnel in the company. The methods that the company uses into the tapping of innovation and inventions are method that shall enable the company to keep going despite all in the nation.3 As such, I believe that the company has got a sturdy foundation for which the expansion is imperative. In the first place the company stands out due to the profits that it gener ates through its provision of energy in the regime. This is one of the positive allures of the company for which it has got a competitive edge among the others. Again, the machinery that the company has acquired enables it to work through various other projects in the future and hence is self sustainable without having to outsource from other companies. The personnel of the company are also another positive appeal of expansion for which the possibility of expansion stands out.4 The personnel are well expertise in their various fields and hence understand the market properly hence giving it an edge. The factor that the company has got wings in other countries across the globe is another sustainability protocol that the organization has got.

Criminolgy Essay Example | Topics and Well Written Essays - 1250 words - 1

Criminolgy - Essay Example These diverse punishments will be examined in this paper. Traditional methods of punishment have â€Å"individual outcome goals of incapacitation, retribution, rehabilitation, and deterrence† (Osler, 253). Normally this means prison and monetary retribution. An example of a traditional method of punishment for larceny could be the amount stolen as the amount of restitution and two years in jail. This depends on the amount stolen. Most crimes have traditional methods of punishments, especially for violent crimes and repeat offenders. Violent crimes and repeat offenders are normally placed in prison to segregate the offender from society. Traditional methods of punishment fall into two categories. The first is judicial discretion. All crimes have traditional guidelines. For example, a first time drug conviction can have guidelines for one to ten years. That means the judge can sentence the defendant up to ten years and no more. The sentence is up to the judge. Mandatory sentences are sentences that the judge has to pass upon conviction. An example of mandatory sentencing is California’s three strikes. If a felon is convicted of three strikes or felonies, then they are sentenced to life in prison. The judge has to convict the felon to life, no matter what circumstances, or mitigating factors. The first category of traditional methods of punishment is preferred by defense attorneys. Mitigating factors can be considered when a judge has discretion. Examples of mitigating factors are battered woman syndrome, child abuse, passion, and poverty. While these factors might not sway every judge, some judges can be swayed. Susan Smith is a good example of a judge letting mitigating circumstances influences his decision. Smith was convicted of killing her two sons. However after learning Smith had been molested as a child and her father’s suicide, the judge sentenced her to life instead of death. When a judge has discretion,

Analysis of a Marketing News Story Essay Example | Topics and Well Written Essays - 1000 words

Analysis of a Marketing News Story - Essay Example Although this particular news report talks about the business tactic of Google, it also brings up new idea with regards to the future developments in online marketing options. Advertisements are referring to a â€Å"paid-message in a form of media† with the purpose of attracting the attention of the target consumers (Faber, Lee and Nan, 2004). Aiming to reach for the target audience, the traditional advertisers utilizes newspapers, magazines, radio, television, mail, telephone, billboards, posters, fliers, CDs, and audiotapes as a communication channels (Kotler, 2000, p. 15). On the other hand, the use of on-line advertisements such as the use on-line banners (usually appears at the top end of a web page), e-mail, search engine advertisements such as Google.com or Yahoo.com, the interactive on-page media ads, streaming audio and video among others has been widely used to catch the attention of online viewers. In fact, the use of online advertisement tools is considered as on o f the fastest growing medium for modern advertisements (Faber, 2002). According to Kotler (2003, p. 4), the main reason why large-scale companies are advertising their products is to â€Å"inform, persuade, remind, or reinforce† the public consumers’ purchasing behaviour. ... 7, 12). Based on consumers’ response with regards to the use of online and traditional advertisements, Gallagher, Foster, and Parsons (2001) revealed that the use of a traditional print ads and advertiesements in Web format does not necessarily provide any significant difference with regards to the viewers’ ability to recall the advertised message. After exploring the impact of pop-up windows and animation on the memory of 60 online advertisement viewers, Diao and Sundar (2007) revealed that the viewers ability to recall the pop-up advertisements is higher as compared to the use of banner advertisements. Not all advertisements are effective in terms of sending the company’s message accross their target customers. For this reason, a lot of researchers have focused their studies on examining the effectiveness of online advertisements (Callaway, 2010; Chtourou and Abida, 2010; Shukla, Sharma and Swami, 2010; Diao and Sundar, 2007). After conducting a researh study w ith regards to the effectiveness of online advertisements, Shukla, Sharma and Swami (2010) explained that the ability of the online advertisers to make the online viewers satisfied with what they see and read about the advertised products and services increases the public viewers’ intention to make online purchases. Therefore, online advertising companies are looking for new ways to improve their existing online advertising services through product and technology innovation. Recently, Sparkes (2012) mentioned that roughly 16,000 businesses are already using the social media as part of their marketing campaign. In line with this, Chtourou and Abida (2010) revealed that the continuously increasing number of existing

Copyright Infringment Research Paper Example | Topics and Well Written Essays - 500 words

Copyright Infringment - Research Paper Example The trademark infringement by U-Haul caused confusion, mistake and commotion through creation of an impression that its services and products were produced or distributed by PODS. U-Haul misused PODS trademark after it had unsuccessfully attempted to acquire it in 2007 and gained access to private data concerning the company. U-Haul argued that the manner in which it used pods was not associated with the unsuccessful acquisition of PODS while further arguing that pods is a generic term and thus the PODS trademark should have been revoked. Copyright infringement is defined as a use of work under the protection of copyright law without authorization therefore impinging on particular exclusive rights accorded to the holder of the copyright. According to the essay, cases of trademark infringement are usually complex and very expensive with the one associated with U-Haul and PODS having almost three hundred entries while at the same time being comprised of numerous orders, motions and dep ositions of professional witnesses. Such cases are decided in the basis of whether a normal customer can mistake the trademark for a different product (Packard, 2013). This makes such cases extremely challenging to prove since trademarks should be unique words and not descriptive words in order to make them easier to prove. The PODS trial focused on how the word pods is defined and used while assessing whether the company’s trademarks were protectable. At the end of the trial, PODS was pleased with the decision of the jury.

Social Class Differences in Education Essay Example for Free

Social Class Differences in Education Essay The claim that social class differences in education through school factors is supported by the interactionists such as George H. Mead. They believe that labelling theory encourages the educational achievement in different social classes. The labelling theory is when the teacher identifies major characteristics of a student. Research shows that teachers are more likely to label middle class children as bright and well behaved but working class children as naughty and disruptive. Following the label being attached on the child is self fulfilling prophecy, this is when the child will respond and act according to the label being placed on them, so a middle class student will act well behaved and complete the work that is set whereas the working class student will disrupt and not complete the work set and therefore not do well in exams. This shows that labelling working and middle class students affects the educational achievements because of their social class. However George H.  Mead can be criticised by material/cultural deprivation. Material deprivation is when the child doesnt have the right equipment for school e. g. books, and cultural deprivation is when the children havent been given the correct norms and values for attitudes to education. This shows that it is not only school factors that affect the differences in education achievement but it is also home factors. Marxists such as Willis would argue that counter school subcultures are the reason why different social class are achieving and underachieving. He claims that working class boys reject the whole idea of school and see school as a place of laughs and a matter of amusement because they do not have the correct norms and values, the see schools as boring so the disrupt lessons and breaking school rules. This behaviour will lead to low grades and therefore low pay jobs in the future. This shows that difference in social class results to different educational achievement. It can be argued that the working class children do not think about the uture also known as cultural capital, working class children only see how they should enjoy themselves in the present time and not what the rewards of education will be later on in life, this could be due to the rise in lone parent mothers and boys do not see a role model father and therefore do not value education, this shows that it is not only school factors that affect the educational achievement but it is home factors as well. Gillborn and Youdell argued that examination sets are split into two tiers, foundation and higher. Pupils that are entered for the foundation paper can not achieve higher than a C, pupils who are entered in for the higher paper are able to achieve A*. middle class students are more likely to be entered in the higher paper and working class are placed in the foundation. This shows that educational achievement is because of school factors and that working class pupils are not given a fair opportunity to education. However Sugarman would argue that educational achievement is not only because of school factors it is also home factors this could be due to class subcultures. He describes working class pupils as fatalistic and that they accept their position rather than trying to improve this. Pupils are not given the motivation for parents to try and improve. Evidence shows that there are may reasons why difference in social class leads to different educational achievements so therefore evidence remains inconclusive.

Electronic commerce Essay Example for Free

Electronic commerce Essay With rising prices on many items, and an unstable economy, many people have begun to buy and sell things online. Much of the time, you can get better deals shopping online, and make profits selling online. One of the biggest online auction sites is eBay. EBay gives people the chance to buy items online by bidding, and offers sellers the chance to sell some of their old stuff just lying around, or sell items they have gotten somewhere else. Being an eBay seller can be fun, exciting, and rewarding and also make you some extra money in the process! To become a successful seller, there are a few things that you should do to become the most profitable and reputable. First, you are going to need to set up your eBay account online. You simply go to their website, www. ebay. com and enter in all of the required information. Next, make sure you set up a PayPal account. PayPal offers you the ability to accept payment from buyers, as well as offers protection to buyers, and buyer’s like that added protection since after all it is online. You can get to PayPal’s website at www. paypal. com. Be sure to enter in all of your banking information so you can transfer the money you have received from your sales, into your bank account. PayPal is secure, so don’t worry about that. The selling process is about to begin! Figure out what exactly you are going to sell. Whether its stuff laying around the house or items you are buying in bulk and reselling on eBay. Make sure you research your item to see if it has sold recently, so you can get an idea of what it’s worth. Next, you will want to take really good photos of the item that you’re selling so the potential buyer can have a great idea of what they are actually bidding on. When setting your starting bid, be sure to start it a few dollars less than the last comparable item sold for. Now, you will need to put in the items title. Typically it’s a short description of the item, such as, â€Å"Brand New Avent Bottles Package of Three. † This will give potential buyers the ability to view your item when searching for an â€Å"Avent† bottle. Next, you need to add a detailed description of the item. Be sure to include in the description any information about the item, the dimensions, if needed, any flaws, and in some cases, how the item can help them, almost like a selling point. Afterwards, you will need to select the appropriate shipping information by entering the dimensions and weight of the package, along with what carrier you are shipping with. Also, be sure to list as a 7 day auction. Using 7 day auctions gives eBay buyers more time to search for your item. Finally, review all of your information for accuracy, and list your item! While the item is up for auction, you will be able to monitor through your eBay account how many people have viewed the item, and how many potential buyers are watching your item. Be sure to answer any questions you receive via email from buyers promptly. By answering in a prompt manner, buyers will more likely be able to get an answer to their questions, and judge if they want to bid on your item. Also, this gives potential buyers the impression that you are great seller by addressing their needs in a timely fashion. EBay also offers a mobile app that will send you updates almost instantly. If you download this app, you will have the ability to get notification on your smartphone, if anyone has something they need assistance with. At the end of your auction, hopefully your item has sold. If it has not, you always can re-list the item again. However, if it has sold you should pat yourself on the back. Typically, buyers pay within three days of close of auction. After your buyer pays, you will receive notification, and will be able to print a shipping label online. The shipping charge will be deducted from your PayPal account, and you will get a discount for being an eBay seller. Be sure to ship your item right away, as buyers want the item they have paid for in a timely fashion. Another thing, EBay reputation is a big thing potential buyer’s look at. As an eBay seller, if you do not have a good selling reputation, chances are no other buyers will bid on your items. Also, if your buyer has a problem when they receive your item, be sure to address any concerns they may have, and treat them like you would want to be treated as a buyer. Finally, leave positive feedback for your buyer, they should return the favor. If you enjoyed your first selling experience, keep it up! EBay is an easy way to make money, and have fun!

The Concept Of Moral Panics

The Concept Of Moral Panics Societies generally appear to be the subject of moral panic now and then. Moral panic is a condition where there is a concern over the behaviour of certain group or a particular category and is a threat to the societal values and interests.(Cohen 1973). In the past it has been the drug culture of the fifties and sixties, or the disruptive behaviour of the Mods and Rockers, today we face panics over children who kill other children and also the threat to our health from outbreaks of BSE and E.coli food poisoning, teenagers gripped by a new and threatening drug epidemic, paedophile is one of the most prominent moral panic now a days( Watson 1989). To get a clear view on moral panic the essay focuses on the case study of moral panic created by the recent Paedophilia case as Craig Sweeney, 24, was jailed for life at Cardiff crown court for the kidnapping and sexual assault of a three-year-old girl in 2006. Firstly the essay discusses about how the media handles moral panic in good terms and would also explore on advantages of moral panic and the results of it. Secondly the essay expounds on the criticism of moral panic and the role of media in causing moral panic and as well as controlling it . Lastly the essay explains about the internet and in context to moral panic. Firstly the essay explains about the media handling moral panic and the advantages of moral panic. Modern moral panics are unthinkable without the media as the best way to understand the moral panics is through the media. The media used the case of a three year old girl getting sexually assaulted by Sweeney who was 24 years who was known to the girls family in 2006. The article was published in Guardian newspaper and the media issued a moral message for the nation to take on and poses that its a evil world so the nation needs strict rules. The media highlights and presents many issues and concerns to society and the public to gain awareness about the societal issues. The media played an specific role in expressing and activating hostility towards the paedophiles. Cohen ( 1973) states that the understanding the role of media becomes central . Most of the people are dependant on the media in knowing about the causes of deviance and their social reaction depends upon the information ava ilable. The media also informs about right and wrong and the boundaries beyond one shouldnt venture. Thus the media becomes central during moral panics. Furthermore, moral panics cause society to believe that the crime is worse. The path of the panic, that is in response to the growing concern and panic over child sex offences has more serious and lasting implications such as incorporation into legislation and social policy, that is the National Sex Offenders Register (Paedophile Register) in the late 1990s, However, according to Thompson(1998) there is a chance of the moral panic to either quickly die out and the intents and purpose is forgotten and also it might be that the public and media are searching for some new news. There has been criticism of moral panic and the media in the recent years. In fact according to Ben- Yehuda (1985), Moral panics serve as a mechanism for simultaneously strengthening and redrawing societys moral boundaries. The moral panic of the particular paedophilia case did not focus only on that three year old but also focused on the increasing rate of the paedophilia cases in the UK. Having looked at the g ood term of moral panic further the essay criticises moral panic. According to Watney( 1988) moral panic is criticised for implying that the state as a monolithic entity which initiates or exploits moral panics. Secondly the criticism of moral panic is in relation to the media. As mentioned above in the essay that the media is central during moral panic, However the media has been criticised in many ways. Cohen (1972) argued that the characterized press coverage of the events as exaggerated attention, exaggerated events, distortion, and stereotyping. It basically explains that the media tends to exaggerates the news and creates a greater amount of panic in the beginning of the moral panics. Thus the case of the three year old sexually getting assaulted, the media not only were the events over-reported but the coverage awarded them far outweighed their importance. Due to distorted and repeated false stories of the media seemed that the order of the day with little time or interest being given to what actually happened in fact generally the coverage of the press was seen to follow a stereotypical pattern and is a firm indicator of a moral panic taking place . For instance the case paedophilia, the media tend to cover the same stories in which the public might loose interest. The public on the other hand must show the potential to react to a particular issue in order for a media campaign to be built. For as Goode and Ben-Yehuda explain, that the media may well be infused with hysteria about a particular issue or condition but if this does not generate public concern then there is no moral panic (Goode Ben-Yehuda 1994: 26). However according to Fishman and Davis (1980) the repeated or the prolonged moral panics about the specific issues like the paedophilia cases which are a rise in UK give rise to the development of the dynamic characteristics of the social problem. On the other hand Rocheron and Linne(1989) explains that the moral panic is still criticised because it tends to attribute to the mass media which has the power to manipulate the public opinion and also fails to differentiate between what the public thinks as well as what the paper say. The new media also plays an important role in the case of moral panic. The real truth about paedophiles and the cases about paedophilia is not new to the public. What is suggested, however, is that there is now far more known about the prevalence of paedophilia. According to Curen J(1991)The news in internet are well reported, and newspapers can be browsed online on the internet which have done their bit to expose paedophile rings. Thus the public, when asked about their panic and violent fury toward paedophiles, quite understandably often point to the figures they are presented with (often by the press), figures which tell them child abuse is everywhere. However, Jenkins (1992) the internet can be the cause of moral panic, as due to the easy access now a days and the youth are exposed to the crime through the videos online and also pornography can be a reason for the increasing rate of the paedophile cases in UK. Thus the new media like the internet might be one of the causes for th e increase rate in such cases. To sum up the view of moral panic, the essay critically discussed about the concept of moral panic referring to the case of paedophilia where by a three year old girl was sexually assaulted by a 24 year old man. The essay critically analysed the concept of moral panic as it expounds on both sides of the coins that is the criticism of moral panic as well as the advantages of it. Firstly the essay discussed about the reaction of the media in context to moral panics in good terms and further more it also looks upon the advantages of moral panic like in creating awareness to the public. The essay also explains about the results of the paedophilia cases in the UK. Secondly as the essay is critically analysing the concept of moral panic, looks upon the criticism of moral panic and the reaction of the media. As the essay explains about the exaggeration of the moral panic with in the media and also states that the repeated news does not have an impact on the public. Finally the essay explain s about the new media that is the internet in context to the rise of the paedophile cases. As explained before due to the easy access to the World wide web it is possible that the youth are prone to watch pornography which might be a concern in the rise of the paedophile cases. Thus the moral panic is critically analysed. Pages: 4 Word count: 1475

Vices and Virtues :: essays research papers

Rene Descartes once said, â€Å"The greatest minds are capable of the greatest vices as well as of the greatest virtues.† This idea rings true in Richard Connell’s â€Å"The Most Dangerous Game†. First published in 1924, this short story follows Sanger Rainsford, a hunter from New York City, on a ship from America to Rio de Janeiro. In the middle of the Caribbean Sea, Rainsford falls overboard and hastily swims to a nearby island. He comes upon another hunter’s mansion on the island, and soon discovers that this hunter is more dangerous than he had ever imagined. Rainsford finds his life in great danger, and must outwit the hunter, General Zaroff, to survive. Using techniques he had learned hunting, Rainsford evades Zaroff, and his persecutor is fed to the dogs. Rainsford returns to the mansion, rid of Zaroff. This essay will argue that Rainsford does not remain on Ship Trap Island, and that the events that occurred there persuade him to give up the hunt.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the story, it is made painfully obvious that Rainsford has no respect for the animals he hunts. In the opening of â€Å"The Most Dangerous Game,† Sanger Rainsford is standing on the deck of a ship, philosophizing with a fellow hunter named Whitney. Whitney says, â€Å"I rather think [jaguars] understand one thing—fear. The fear of pain and the fear of death† (1). Rainsford replies, â€Å"The world is made up of two classes—the hunters and the huntees. Luckily, you and I are hunters† (1). In this way, Sanger Rainsford proves he does not understand the fear of being hunted. This belief leads him to believe that hunting is a fine sport, and that he need not consider the feelings of the game he hunts. Later on in the story, however, Rainsford’s feelings contradict this idea.   Ã‚  Ã‚  Ã‚  Ã‚  While Sanger Rainsford is being chased by General Zaroff, he begins to feel the terror of being hunted. Connell writes: The general was playing with him! The general was saving him for another day’s sport! The Cossack was the cat; he was the mouse. Then it was that Rainsford knew the full meaning of terror. (14) Now that he sees that his life is in certain danger, he begins to use traps to outwit General Zaroff. Beginning to feel like game himself, Rainsford believes his mind is his only way out. He must realize, then, that the animals he hunts do not have this defense, making hunting as a sport much more inhumane than he ever thought possible.

High School Graduation Essay example -- Personal Narrative

Graduation Epidemic My high school graduation was one of the saddest moments of my life. Although I was excited about graduating, I did not know what I was going to do with the rest of my life. In Maya Angelou’s â€Å"Graduation,† Angelou was excited and proud of all that she had accomplished. In Flannery O’Connor’s â€Å"A Late Encounter With the Enemy,† Sally Poker Sash was proud that she was finally graduating and just wanted to show that off to all the â€Å"upstarts†. In the two readings the pupils are contrasting in a few different areas, and a couple of those areas are in pride and feelings that their families have being involved in the graduation.   Ã‚  Ã‚  Ã‚  Ã‚  In both of the readings the pupils have a great sense of pride; however the pride is in different things. In Maya Angelou’s â€Å"Graduation,† Angelou’s pride is in her no absences, no tardies, and her academic work. Angelou has worked extremely hard to achieve the thing that she has and that is what makes her proud. She was proud of the fact that she could say the preamble to the Constitution faster than Bailey. On the other hand is Sally Poker Sash in Flannery O’Connor’s â€Å"A Late Encounter With the Enemy†. Sash’s pride is in finally graduating after twenty years of school. She also wants to show her degree to the â€Å"upstarts† and show them that she has this degree, but she is not going to change the way that she teaches. The whole purpose in going to school was to learn the correct way of teaching and just to spite the upstarts Sash sti...

Alzheimers Disease Essay -- Alzheimers Disease Essays

Alzheimers Disease   Ã‚  Ã‚  Ã‚  Ã‚  What is Alzheimers Disease? The most common form of dementing illness, Alzheimers Disease (AD) is a progressive, degenerative disease that attacks the brain, causing impaired memory, thinking and behavior. The person with AD may experience confusion, personality and behavior changes, impaired judgment, and difficulty finding words, finishing thoughts or following directions. It eventually leaves its victims incapable of caring for themselves.   Ã‚  Ã‚  Ã‚  Ã‚  What happens to the brain in Alzheimers Disease? In AD The nerve cells in the part of the brain that controls memory, thinking, are damaged, interrupting the passage of messages between cells. The cells develop distinctive changes that are called neuritic plaques (clusters of degenerating nerve cell ends) and neurofibrillary tangles (masses of twisted filaments which accumulate in previously health nerve cells). The cortex (thinking center) of the brain shrinks (atrophies), The spaces in the center of the brain become enlarged, also reducing surface area in the brain.   Ã‚  Ã‚  Ã‚  Ã‚  What are the symptoms of Alzheimers Disease? Alzheimers Disease is a dementing illness which leads to loss of intellectual capacity. Symptoms usually occur in older adults (although people in their 40s and 5Os may also be affected) and include loss of language skills such as trouble finding words, problems with abstract thinking, poor or decreased judgment, disori...

Why do Nurses earn less than rock stars?

There are many reasons as to why nurses earn less than rock stars. The first, most important one, is to recognise that we are comparing these two respective salaries on a statistical basis, most likely average such as a mean, or median wage. We must take into account the range of salaries, to see how much the data we are comparing is skewed. A nurses salary cannot really vary much, as rates in hospitals (in the same area) will be similar, only varying slightly for higher positions within the nursing profession. This is in complete contrast to what rock stars can earn – some can earn just $10 an hour, despite enjoying tremendous popularity. Others, however, can earn millions and billions, and therefore, this will mean that the results for pop stars' wages will be skewed, given the wide range of salaries. Wages are set very much like price is – by market equilibrium. Looking at the labour market, we can see that, once immensely popular, demand for an artist becomes very inelastic – people will buy his merchandise even if the price increases quite a lot. Supply for nurses, on the other hand, may be elastic, as there are plenty of individuals who are willing to try and seek employment in that field, assuming that the skills required aren't very hard to come by (to enter the profession). On the other hand, it can be argued that supply for artists is inelastic, due to the relatively small numbers of people in the industry. This argument can easily be refuted by pointing out the hordes of riff-raff and other emotional junkies who pander towards an illustrious career of fame and fortune, and attempt to become rock-stars. However, if they are not famous or are deemed lacking of the talent needed to earn that label, they will most likely not be counted as a â€Å"rock star† and they will find it hard to enter the music industry and therefore their efforts will be in vain, and they will be discounted by those seeking to make their fortune by accumulating and manipulating market trends. Thus, we can see that demand and supply is inelastic for rock stars, while elastic for nurses. If you draw a demand and supply diagram, who will be able to see that the rock stars' wages will be determined by a higher market equilibrium than their hospital-working (female) counterparts. Immobility of labour is another thing which contribute towards the supply of the respective professions. Being a rock star is unlikely to be one of the first or main jobs an individual will undertake in his life. Thus, stars will probably have other vocational skills ready to be of use if they suffer an untimely demise at the hands of fickle fans. This will encourage people to try and become rock-stars as they will be able to find another job later or before they strike success. Nurses, on the other hand, have less of a reason to be as occupationally mobile, as their career is more likely to be a steady, longer one, quite predictable in nature. This would mean that nurses would have to aim to try and stay in that profession for a long period of time, which may actually discourage some people from becoming nurses. However, the mobility of labour seems o have little impact in actuality as it seems that this would make supply of labour more inelastic and elastic for nurses and pop stars respectively. Geographical mobility of labour also seems to have little bearing on the supply of labour. Lastly, there are many benefits to be gained from each profession. Rock stars have the opportunity to make millions very quickly, become famous, recognised and more influential. Nurses' benefits lie more in the vicinity of pension payments, and possibly the knowledge that you are helping the community. These seem to be the main reasons as to why nurses get paid less than pop-stars. Why do Nurses earn less than rock stars? There are many reasons as to why nurses earn less than rock stars. The first, most important one, is to recognise that we are comparing these two respective salaries on a statistical basis, most likely average such as a mean, or median wage. We must take into account the range of salaries, to see how much the data we are comparing is skewed. A nurses salary cannot really vary much, as rates in hospitals (in the same area) will be similar, only varying slightly for higher positions within the nursing profession. This is in complete contrast to what rock stars can earn – some can earn just $10 an hour, despite enjoying tremendous popularity. Others, however, can earn millions and billions, and therefore, this will mean that the results for pop stars' wages will be skewed, given the wide range of salaries. Wages are set very much like price is – by market equilibrium. Looking at the labour market, we can see that, once immensely popular, demand for an artist becomes very inelastic – people will buy his merchandise even if the price increases quite a lot. Supply for nurses, on the other hand, may be elastic, as there are plenty of individuals who are willing to try and seek employment in that field, assuming that the skills required aren't very hard to come by (to enter the profession). On the other hand, it can be argued that supply for artists is inelastic, due to the relatively small numbers of people in the industry. This argument can easily be refuted by pointing out the hordes of riff-raff and other emotional junkies who pander towards an illustrious career of fame and fortune, and attempt to become rock-stars. However, if they are not famous or are deemed lacking of the talent needed to earn that label, they will most likely not be counted as a â€Å"rock star† and they will find it hard to enter the music industry and therefore their efforts will be in vain, and they will be discounted by those seeking to make their fortune by accumulating and manipulating market trends. Thus, we can see that demand and supply is inelastic for rock stars, while elastic for nurses. If you draw a demand and supply diagram, who will be able to see that the rock stars' wages will be determined by a higher market equilibrium than their hospital-working (female) counterparts. Immobility of labour is another thing which contribute towards the supply of the respective professions. Being a rock star is unlikely to be one of the first or main jobs an individual will undertake in his life. Thus, stars will probably have other vocational skills ready to be of use if they suffer an untimely demise at the hands of fickle fans. This will encourage people to try and become rock-stars as they will be able to find another job later or before they strike success. Nurses, on the other hand, have less of a reason to be as occupationally mobile, as their career is more likely to be a steady, longer one, quite predictable in nature. This would mean that nurses would have to aim to try and stay in that profession for a long period of time, which may actually discourage some people from becoming nurses. However, the mobility of labour seems o have little impact in actuality as it seems that this would make supply of labour more inelastic and elastic for nurses and pop stars respectively. Geographical mobility of labour also seems to have little bearing on the supply of labour. Lastly, there are many benefits to be gained from each profession. Rock stars have the opportunity to make millions very quickly, become famous, recognised and more influential. Nurses' benefits lie more in the vicinity of pension payments, and possibly the knowledge that you are helping the community. These seem to be the main reasons as to why nurses get paid less than pop-stars.

A Short History on Modern Philosophy Paper

The existence of the self lends to the existence of God because of truths covered through inner experiences of being and thinking, which may have influenced Descartes' truth in Cogitator Ergo Sum. Bioethics (c. 475-526 AD), a former senator and top-level assistant turned persona non grata, developed proof of the problem of divine foreknowledge as the concern that human freedom doesn't truly exist due to God's foreknowledge through His prophetic revelations in the Bible. His knowledge that events will happen cannot be changed-?which means that He can never be wrong: the outcome is guaranteed-?man has no will to follow but His.Bioethics eventually come to solution: God is eternal (the simultaneous and complete possession of life) and thus cannot have knowledge of the future because He has no concept of time. He can experience every moment at once instead of in intervals due to his status as ultimate reality. Taking away free will as been labeled as simple necessity of nature (the morta lity of man), whereas keeping as a result of a relationship is conditional (bayou are seen walking, then you must be walking). SST.Ansell of Canterbury (1033-1109) was an infamous follower of Augustine work who believed that philosophy rationally justified religious levels through necessary reasons (logically true proportions and valid inferences). He proves God's existence in understanding and reality as an absolute truth: the idea of God in fact defines what it is to be the great conceivable being, which can only exist in reality. Being the greatest conceivable being is to be made up of all of the characteristics that would produce greatness.Being only the greatest in understanding would mean He would be less than great-?which is impossible. Peter Ballard (1079-1142), a prominent French noble and student of scholasticism (the dialectical method of learning), solved the problem of universals (how two different individual subjects be similar) through immanent realism (the essential substance of each individual is present within all of them), despite his own criticisms. Several kinds of things or categories can be labeled as the same when they are in fact merely similar (different); in order to even register what something is, you have to know its universal.However, Aristotle solution was contradictory to empiricism in that essential substance cannot be derived from the five senses, and so open for criticism. There can be no universality in individual things such as a unman and a beast, as this universality cannot be predicted and is therefore both rational and irrational, so he presents nominal as an alternative to imminent realism: what makes different individuals the same is nothing but a name-?there is only a similarity in terms, not the individuals themselves.Oversee (1 126-1198), a pseudonym for the Arabic philosopher Bin Rushed, was most infamous for his commentary of the works of Aristotle despite his works having been forgotten in the West. He resisted the theologian interpretation of the Koran-?the universe was derived was a specific point in he past -and instead advocated for the traditional view that God and the world have coexisted for an eternity, which closes the gap between the physical and metaphysical.A pure form, or nature, is required to uphold the endlessness of matter, motion, and time; as such, He is an Intelligence-?active and necessary in existence -?and as a nature, this lends to His divine and eternal knowledge as proven by Bioethics. This divine knowledge is the cause of all things, as God caused the formation of the universe that has existed since his beginning. TO deny causes is to deny Him, ND neither can be denied unless with the intention to let absurdities prosper and established principles refuted.Moodiness (1 135-1204), a Spanish Jew whose family chose exile over conversion, is known for founding agnosticism (indecisiveness or ignorance over the truth). He uses the following analogy to prove that rules that currently apply to the time have always done so: conception is to a human being as creation is to the universe; rules that currently apply to human beings may not apply at conception; rules that apply to the universe now may not apply at creation. Nothing can come from nothing because something can't just simply come into existence without an origin; however, the creation model says that God created the world from nothing.Moodiness counters that just because nothing can no longer come from nothing, that doesn't mean that creation couldn't have come from nothing eons ago. SST. Thomas Aquinas (1225-1274) was an Italian noble who sought to reconcile the Bible with Aristotle metaphysics through his own fifth empiricist truth: God's knowledge can imply reason for an individual to perform a function successfully, as he has already been endowed with a pacific form of causal efficiency.He expands on the second answer of the Typhoon question (whether or not morality is derived from His commands, or if they are concurrent) and so develops his natural theory that the world is congruent to our moral code. Supported by Aristotle doctrine of four causes (who, what, why, and how), the acts of doing good (natural inclination) and avoiding evil are a priori that support his view on ethics. Acting on natural inclinations is guided by reason as an individual's function to perform and should not be ignored.

Poems from E.J. Pratt’s The Titanic Essay

  The Canadian poet E.J. Pratt’s lyrical documentation and divulgings on life aboard a ship and by the sea can easily be categorized and confined under the label of â€Å"maritime poetry,†Ã‚   but the sentiments evoked in his poems appear to consitute more than the said label, the following is an overview and interpretation of Pratt’s poems taken from The Titanic. Harland and Wolff Works, Belfast, May 31, 1911   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The poem begins, â€Å"The hammers silent and the derricks still, / And high tide in the harbour! Mind and will†¦Ã¢â‚¬  setting the tone of calmness at bay, which begins to shift as it progresses towards the middle and end. The first two lines is continued further by seemingly rudimentary coupling rhymes until the end of the poem. The content however, relates the instance of a ship – the Titanic – in its completion, and the celebration of its first launch. Pratt relates the beauty and grandeur of the ship without over embellishing, and sounding-off the luxuries it possesses which others allude to. And without the title implying that the poem is about the iconic unsinkable ship, one can easily mistake the ship being described in the poem as one of any commonplace ships in existence. The seeming inane and banal instance of a ship doing what it is supposed to do in the first place is transformed and elevated in E.J. Pratt’s poetry, when relating to the ship he writes, â€Å"Before another year was over, she, / Poised for the launching signal, had surpassed / The dreams of builder or navigator†¦ Glass crashed against the plates; a wine cascade, / Netting the sunlight in a shower of pearls, / Baptized the bow and gave the ship her name; A slight push of the rams as a switch set free.† Of course, Pratt isn’t just talking about any other ship, but the poem nevertheless romanticizes the idea of it, from construction, to its completion, to its launch, which were aptly articulated in the previously quoted lines, and further concluded by, â€Å"†¦for whatever fears stalked with her down the tallow of slips / Were smothered under by the harbour cheers, / By flags strung halyards of the ships.† March 3. 1912   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The second poem in the compilation retreats to the instance of the Titanic upon its creation, the first line cries out, â€Å"Completed! Waiting for her trial spin†¦Ã¢â‚¬  It then relates the myth which the ship is ascribed of being, massive and grand, and therefore, impenetrable and unsinkable. The said mythology is affirmed faithfully in the following lines, â€Å"An ocean lifeboat in herself†¦ No wave could sweep those upper decks – unthinkable! No storm could hurt that hull – the papers said so. The perfect ship at last – the first unsinkable.† The poem continues to elucidate on the marvelous piece of work the ship that Titanic is by enumerating on the qualities of its every part, from its upper decks, to its watertight compartments, bulhead doors and bouyancy. Despite the naivety and evident falseness of the said claims, Pratt is able to effectively deliver the sentiment and ideas of the people at the time, and the poem encapsulates the extent of this naà ¯ve ideology. The Iceberg   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The force of nature which challenges the pronounced invincibility of the Titanic is laid evident in the title and extent of this particular poem. It describes the ship’s initial encounter with the glacier, the details of which is reserved to the succeeding poem, and revolves instead on the massive structure which led the ship to its demise. The iceberg being described as, â€Å"†¦the brute and palaeolithic outline of a face fronted the transatlantic shipping route. A sloping spur that tapered to a claw / And lying twenty feet below†¦Ã¢â‚¬    Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It was especially entertaining how the crash of the ship with the glacier was attributed as the iceberg’s fault, or to fate perhaps, but at any rate, because nature took a different course, instead of the iceberg keeping to where it was, floated closer to the ship, as referred to in the following lines, â€Å"But with an impulse governed by the raw mechanics of its birth, it drifted where ambushed, fog-grey, it stumbled on its lair,† and the rest of the world knows what happens then. Southhampton, Wednesday, April 10, 1912   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The part of the poem which picks up after the instance of the iceberg, when the seemingly unsinkable and invincible ship engages the massive glacier, and all that is left to be articulated is â€Å"An omen struck the thousands to shore – A double accident!† The Titanic proved to be less than what it was mythically ascribed of being, and the extent of the poem goes into lyrical details over the tragedy that is the sinking of the Titanic. How it threw sailors and countless individuals to the mercy of the sea. But the chaos and destruction that is to be attributed to the instance of a ship clashing with an iceberg is subdued, or muted by describing not the havoc being wreaked on the ship, or the people aboard it, but the state of the rest of the world at that particular point in time, as the ship was sinking, as articulated in the latter part of the poem, in which the poet contemplates, â€Å"When water flowed from the inverted tips / Of a waning moon, of sun-hounds, of the shrieks / Of whirling shags around the mizzen peaks. / And was there not this morning’s augury / For the big one now heading for the sea?† It’s a valid inquiry, and a refreshing take on the apparent tragedy. Wednesday Evening   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Shifting towards a different context and setting, and describing a seeming sumptious feast consituted by â€Å"cauldrons of stock, purees and consommes, simmered with peppercorns and marjoram.† as well as crabs, clams, fricassees, lambs, veals, halibut, bechamel, truffles, and a myriad of food bound to whet anybody’s appetite, and which would bring people to believe that everything was fine, in the comfort and luxury afforded by the said array of food.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The said sentiment was aptly articulated as such, â€Å"The dinner gave the sense that all was well: That touch of ballast in the tanks; the feel of peace from ramparts unassailable, Which, added to her seven decks of steel, had constituted the Titanic less.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It culminates ironically, in the event of people partaking of the food, engaging in elitist nonsense, and forgetting the senseless tragedy that was Titanic, and resorting to issues of greater importance, as articulated in the last part of the poem, â€Å"The crowd poured through the sumptuous rooms and hall†¦ tapped at the tables of the Regency; Smirked at the caryatids on the walls; Talked Jacobean-wise†¦ Swallowed liqueurs and coffee as they sat under the Georgian carved mahogany, dictating wireless hieroglyphics that would on the opening of the board rooms rock the pillared dollars of a railroad stock.†

Kem Chicks Case Study

I. Time Context: 1985 II. Viewpoint: Bob Sadino, owner of Kem Group of business III. Major Policy Statement Kem Chicks is the best gourmet lifestyle supermarket in the Kemang area that serves upper and middle cosmopolitan customers delighting the customers through better product quality, delightful ambiance and display with depth of knowledge of specialty foods and products.IV. Statement of the ProblemHow will the Kem Chicks expand its supermarket by its own investment while sustaining its growing operations and without putting the quality of their products into a risk? V. Statement of ObjectivesLong-termTo maintain and develop a competitive position in the growing industry To formulate a strategy in order to gain economies scale for existing supermarkets. To occupy more than 1% of the supermarket space in Jakarta, Indonesia To increase the public awareness of Kems goal to be the â€Å"Meat People† To become the market leader in the national marketShort-term To give excellent service To improve services To establish a good rapport with the employees To provide goods or services that is cheap and affordable to consumers or the public To meet the needs of customers by constantly seeking and actin on their opinions regarding innovation, product quality, choice, store facilities and service VI. SWOT AnalysisStrengths (S) Weaknesses (W) Have valuable Human Assets Good personnel management Responds and caters the needs of immediate community. Offers First quality meat products The organization is leading Have a harmonious relationship between employer and employees Flexibility (Bob Sadino doesn’t have any problems, because he is flexible) They lack marketing strategies Unwillingness of Bob Sadino to know the important details of the financial information about the company Weak long-term strategic planning Difficulty with over-the-counter communication Lack of internal control No particular designation of job Opportunities (O) Threats (T) Acquisition of rival firms Diversification of the business Expansion of the business Customers’ word of mouth Declining price of oil Change in customers’ preferences Increasing in Bargaining Positions of the consumers, thus, resulting in the increased risks in capital expansion The investment risk is at high level Increasing competition Rising interest rates Natural calamities Government regulations, rules and policiesVII. Alternative Courses of ActionThe Kem Chicks case study given the facts that the best altenative for them to expand is to engage in franchising. This has been thoroughly studied by groups of individuals for Kem Chicks existing problem. Therefore, the  alternative courses of action will focus on the types of franchising alternatives.1. Product distribution 2. Product licensing 3. Enter into a franchising agreement called Entire Business Format franchising VIII. Analysis of Alternatives 1. Product DistributionIt is the simplest form of franchising contractual arrang ement in which Kem Chicks as the franchisor offers the franchisee the right to market Kem Chicks’ products in an essentially unchanged state within a designated market area. In return the franchisee would pay a fee to Kem Chicks AdvantagesDisadvantages Increase in sales volume of the parent company Will not cater development of KemChicks' internal management thus it does not support the supermarket as a whole.2. Product Licensing Arrangement Under this term, the franchisee would be offered almost the whole operation of the franchisor. The franchisee would have the right to manufacture or modify Kem Chicks in a certain area of distribution to maintain its standard product and service quality. Kem Chicks would exert tight control over the manufacturing and selling process and set and control specification. In return, the franchisee would pay a royalty and other fees.Advantages Disadvantages Either the franchisor or franchisee or both can have more benefits Improve its quality control policies Right to manufacture or modify Kem Chicks in a certain area of distribution No assurance of success Will pre-empt all important positions in the organization KemChics could lose control over the management of the business3. Enter into a franchising agreement called Entire Business Format franchising Under this arrangement, the franchisee would be an imitation of what the franchisor is. The franchisee would be offered the right to manufacture, to sell the product, to use the franchisor’s name of trademark and other symbols, management system, architecturedesign, and would be provided with supervision, a reporting system and management consultation. Kem Chicks would require certain initial fees, continuous fee based on sales (royalty), management fee, training and consultation fee, and a fee for design and reporting system. AdvantagesDisadvantagesKem Chicks will have full control of the business. Possibly have a chance to develop and to promote human resources Enables the franchisee to enter the industry without know-how and experience and it can hold out to them the chance of success while minimizing risks Security in the protection of the rights and property of the company Mistake of one franchisee will bear to the image of the companyIX. Decision StatementConsidering that the industry is reaching toward the peak of its growth phase, Kem Chicks faces tough competition with a limited choice of land and location. Also, an increasing bargaining position on the part of the shopper, each element of the key success factors should therefore not be neglected. Since the profitability of the investment in a new outlet is highly dependent on the level of sales and cost, each of the success of this investment.Therefore, we concluded that the best alternative solution to the problem is a to enter into a franchising type called entire business format franchising because of the following reasons: Franchisee operates exactly the same as franchisor beca use the entire franchise was provided by Kem Chicks. Kem Chicks will generate different types of income such as management fees, training fee, reporting system fee and other from the franchisee.The privacy of their field of expertise or specialty will be maintained by Kem Chicks on their own because under this type of franchise, Kem Chicks is the sole provider of all information and needs of the franchisee upon proper payment. X. Implementation ProgramIn order to materialize the said recommendation and just like the real process in the world of franchise, Kem Chicks should: 1. The franchise relationship is founded upon a contract, which should contain all the terms agreed upon. 2. The Kem Chicks must develop first a successful business format (the system), which is identified with a brand name, be it a trademark, service mark and/or trade name Kem Chicks must initiate and set a period wherein they will train the franchisee in the operation of the system prior to the opening of the b usiness so that the franchisee is equipped to run the business effectively and successfully.Kem Chicks must also assist with the opening. 4. After the business has opened, the franchisor must maintain a continuing business relationship with the franchisee to provide the franchisee with support in the operation of the business. 5. The franchisee is permitted, under the control of the franchisor, to operate under the branding and the business systems developed and owned by the franchisor and to benefit from the goodwill associated therewith. 6. The franchisee must bake a significant capital investment from own resources. XI. Proposed Business PoliciesManagement: Generate periodic computer reports for management information, such as reports showing the sales income, cash balance, sale of shopping vouchers and issue of the gift coupons and refunds to customers Franchisee must pay initial fee and percentage of salesThere should be a monthly regular meeting of the management and an annual regular meeting of the management with the franchisees with regards to update reports for the business Marketing: Advertise supermarket through local newspapers, brochures/billboards/posters Advertise through local radio ad Offer discount coupon Can offer weekly sales discount Operations: Open12-hours a day from Mondays to Sundays Tight security Inventory Control Acceptance of goodsTo enhance accountability, the staff responsible should be required to inspect and count goods/food items upon delivery against the quantity specified in the delivery note, cross-referencing the relevant purchase orders if any, and to certify acceptance. There should be a procedure for staff to record defective or short delivered goods or food items and to follow up promptly with the supply department or the supplier direct. The types and quality of food or goods to be replenished directly by the concession counter staff should be subject to checks before sale. Random supervisory checks should be conduct ed on the quality and quantity of accepted food or goods, especially those of high value. Ordering and Delivering StockStandard requisition form, preferably in an electronic format to facilitate electronic data interchange between the operator and the supplier or sending of electronic fax, should be used to provide an audit trail. The form should show details such as the description, quantity and place of origin of the goods/food items required, the agreed price, the delivery address, the expected date of delivery, the name of the requesting person, and the approval authority as appriate.Phone orders should be confirmed in writing afterwards. Any deviations should be approved by the appropriate authorities. Extension of the lead time should be justified and approved by senior staff Over-deliveries or short-deliveries should normally not be accepted unless justified and authorized Suppliers’ performance in stock delivery should be appraised Finance:Conduct inventory Generate d aily and periodical sales and receipt reports Cash Handling To prevent manipulation, the following control measures are recommended: The guidelines on hadling of cash should set the maximum amount of cash flow per day for each store, the banking frequency, and the requirement for daily cash position reports Notes handling procedures should specify, among others, the bank notes, to be tested using a money tester by a sales assistant and notes by a store supervisor CCTV with tape recording  facilities could be installed to monitor cash handling at the cashier counters if necessary Responsible staff member at the appropriate level should be designated to conduct day-end reconciliation of electronic sales records against the cash in hand and to make spot checks on other operational activities daily at random Compliance with cash collection security requirements by staff responsible should be subject to supervisory and audit checksHandling of Credit Card informationBriefing sessions ma y be arranged for staff to raise their awareness of the criminality of such activities and the company’s disciplinary action if such activities are discovered. Clear instructions should be given to staff on the handling of credit card transactions, e.g. requiring the handling staff to sign on the credit card payment slips to hold them accountable for the transactions Effective security measures should be adopted to minimize the risk of information leakage, e.g. to keep the credit card payment slips in a secure place with restricted access. Staff should be informed of the channels for reporting approaches by criminal syndicates and incidents of suspected corrupt practicesInternal AuditSales and accounting operations should be subject to internal audit. Human Resources Employees work in 2 shifting schedules Conduct training for employees Bereavement LeaveAn excused paid absence of up to 3 days for missed work time will be granted for purposes of arranging, attending and resolvi ng personal matters with regard to a death in your immediate family. Your immediate family is defined as spouse, parents, grandparents, sons, daughters, sisters, brothers, stepparents, stepbrothers and stepsisters, mother-in-law and father-in-law. The company will also pay employees for time lost from work for up to one day for relatives beyond the definition of immediate family. The company may allow an unpaid leave of absence for up to two weeks to be taken in connection with the death of a relative or close friend. Such absences must have the prior approval of the employee’s supervisor and managementDress CodeProper attire is expected for all employees Employees who do not meet the standards for appropriate business atture should be counselled by their supervisors and may be sent home to change. It is the supervisor’s responsibility to ensure that his or her staff presents a professional appearance.Equal Employment OpportunityIt is the policy of Employer Name to pro vide equal opportunity in employment to qualified individuals regardless of race, color, reigion, age, sex, marital status, national origin, ancestry, physical or mental disability, sexual orientation, genetic information, or any other legally protected class in accordance with all applicable laws.Inclement WeatherThe company maintains the policy of remaining open during bad weather, unless the severity of conditions and/or municipal or state government rulings close the office. If operations are canceled after a shift has started, hourly employees will be paid for the time worked, or two hours minimum, whichever is greaterMoonlightingOutside employement must not be engaged in during the employee’s regularly scheduled working hours. The use of the company’s supplies, equipment, telephone, materials, and personnel is prohibited.Open Door PolicyThe management recognize the accumulation of unspoken, unanswered problems, complaints and questions. It is everyone’s ad vantage to bring these matters out in the open.OvertimeIt may be necessary at times to ask the employees to work beyond their regularly scheduled hours. Overtime will be paid at the rate of time and one-half the hourly rate for all hours worked in excess of 40 hours in any one week. With the exception of holiday pay, hours paid but not worked, such as personal itme, jury duty, bereavement pay, etc., will not be considered timeworked for the basis of computing overtime. The management will make every effort to distribute overtime fairly and equitably.The selection of who is to work is based primarily on the job experience and ability to handle the work that needs to be done, and on seniority, one’s productivity  and job performance. There is no guarantee of overtime work, and employee are cautioned to not become financially dependent upon it. Anyone working unauthorized overtime will be subject to discipline.Workplace Threas and ViolenceAny person who makes threats, exhibits threatening behaviour, or engages in violent acts on company property shall be removed from the premises as quickly as safety permits, and shall remain off company premises pending the outcome of an investigation. XII.Management Lessons Learned from the caseIn every company established, growth must be sought after. Big things come from small beginnings. Just like Kem Chicks, they may have earned income initially and started good yet Bob has never stopped expanding his business. We shall see not only what’s inside our company but also what’s happening outside. Almost all businesses have competitors; competitors whom we need to compete with. Jakarta has a growing population which meant more demand. We can’t just let our competitors benefit from them while we stay like the old times, watching our opponents beginning to climb and then eventually stay at the same level we are in. Who can miss the need for a bookkeeper?Money, as one of the essentials in a business sh all be handled properly. Accountants play a crucial role in today’s establishments. It’s possible that a company may gain success even we have poor systems (as we have observed from Kem Chicks itself), yet we know that we cannot stay like that forever. Every organization shall be organized—that’s why it’s called an organization. There shall be positions filled with the right personnel, with the right ability. Employees potential shall be carefully studied and continually improved. People who work for us are indispensable. Without them, we may be limited.We shall care for them, the same way they care for us; just like how Bob valued his relationship with his workers and how he took care of them. Of course, the group has also learned about franchising and investment risks. It’s not just the expansion that we care for but also what it may do for our company. We are reminded to take care of our product. Company name may be copied over multiplied outlets, but if the product quality and employee morale are not retained, this could destroy a company’s reputation and may start its ruins.We cannot say that we love our company if we don’t  love every bit of it. When we love something, we care for its growth, we care for how it is being managed and we consider the hazards it may go through. Life is not a matter of chances, it’s a matter of choice.

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