CRITICAL ANALYSIS Essay Example | Topics and Well Written Essays - 500 words

Basic ANALYSIS - Essay Example Albeit, minuscule pee dregs examination is for the most part viewed as the best quality level for urinalysis, its defects are likewise recognized. Other than the issue with interobserver inconstancy and imprecision, this technique is additionally work serious and very tedious (Langlois et al., 1999). While the way of life strategy is the favored technique for recognizing and measuring microbes in pee (Graham and Galloway, 2001), non-culture tests incorporate Gram recoloring of uncentrifuged pee examples, Gram recoloring of centrifuged examples, or direct perception of microscopic organisms in pee examples, Nitrite test, leukocyte esterase tests and so on. Suprapubic yearning is commonly viewed as the best strategy to keep away from defilement of example, notwithstanding, this technique is once in a while utilized on the grounds that it is intrusive and subsequently awkward and perilous (Wilson and Loretta, 2004). Self-loader types of gear like the Yellow IRIS, trailed by the UA-1000 and UA-2000 (Sysmex Corporation, Kobe, Japan) were early endeavors at robotization of pee examination. With the Yellow IRIS, accuracy and affectability is accounted for to be impressively better when contrasted with visual microscopy, particularly at the lower fixation run. The Yellow IRIS gadget in the wake of expelling bodily fluid strands from local pee, includes a color and the recolored pee is gone through an optical pathway. A strobe light interferes with the movement of the liquid and the particles in it are caught on a shading camcorder. The subsequent pictures of the particles are separated as for their longwise measurements and afterward introduced for approval by a prepared expert. UA-1000 and UA-2000 follow a similar standard, yet furnish better picture goals contrasted and the Yellow IRIS in light of the fact that the particles are caught by a shading CCD camera A few investigations assessing or potentially approving these robotized pee assessment techniques have been completed and distributed. From its discoveries, a couple of creators reasoned that however the UF-100 probably won't be viewed as a

6 Boundaries You Need to Protect at Work

6 Boundaries You Need to Protect at Work The weight is by all accounts up nowadays, in pretty much every field. The workdays are longer, the ends of the week begin to vanish. You may disclose to yourself you leave it at your work area, yet then end up browsing work messages on your telephone at 12 PM before you nod off. Or on the other hand more awful, connecting during get-away, when you’re expected to be a million miles from your activity. However, this sort of delayed pressure can really be terrible for both your wellbeing and your activity execution. It is imperative to build up limits between the individual and the expert, to keep the two pieces of our lives solid and productive.There are a few things you basically don't owe to your boss. Here are 6 of them:1. Your HealthYour wellbeing is yours and just yours and no one but you can keep it up. It’s on you if the pressure development occurs so bit by bit that you don’t notice the impacts of absence of rest and slouching in your seat and not practici ng or eating right. Before you transform into the workplace zombie, make a point to set up a standard that works for you. What's more, ensure it incorporates work/life balance, mental space, rest time, and exercise. When you make your arrangement, don’t let that one additional email from your supervisor wreck it. Adhere to your guns.2. Your FamilyWe all need to work more enthusiastically to have the option to help our families-make that little additional piece of cash and push that little bitâ further. In any case, it tends to be anything but difficult to dismiss the amount you need to forfeit to bring that additional home. Ensure you’re not relinquishing time. Toward a mind-blowing finish, you won’t lament not having that $8k raise. Be that as it may, you may lament not being home for supper with your kids.3. Your SanityNo one can screen this however you. What's more, no manager should chip into your gracefully. Make sense of what keeps you normal and adjusted (clue: it’s most likely your life outside of work) and make a point to guarantee both reality for that. Know when it’s progressively gainful to disapprove of a solicitation, knowing you’ll work much better and harder if you’re loose and energized and can handle things afresh.4. Your IdentityWho you are is monstrously significant. What you do is just piece of it-a major part, as a matter of fact, however not all that matters. Remember the things that are generally imperative to you. Remain consistent with your qualities and keep up your honesty. This causes you watch out for the master plan in the midst of significant worry at work.5. Your Professional ContactsYou owe your boss a great deal. Yet, your contacts from through the span of your profession are yours. You can-and regularly should-impart them to your organization, yet they are yours as a matter of first importance and you should work to keep up them.6. Your IntegrityKeep your activities and convi ctions in arrangement, or you will feel awfully focused and awkward with the outcomes. This is a piece of holding the other five under tight restraints. Remain consistent with what your identity is and what you need and what you put stock in. Act as per the best of yourself. In the event that a manager requests that you bargain this, it may be an ideal opportunity to discover another boss.Remember: keep in mind the intensity of defining great limits.

Official Document Receipt COLUMBIA UNIVERSITY - SIPA Admissions Blog

Official Document Receipt COLUMBIA UNIVERSITY - SIPA Admissions Blog As all admitted applicants that will be joining us in the fall are aware, we need official transcripts and test scores to complete admission files so that we may forward all of the files to the Office of Student Affairs.   Your file will become part of your permanent academic record. Josh Dennee is the person in our office responsible for managing this process and I asked him to write a blog entry on the topic to provide direction and put people at ease.   Take it away Josh . . . In our continuing effort to provide complete transparency about the admissions process to avoid causing too many heart-attacks during a period fraught with anxiety and excitement, I am going to provide some insight into Official Documents processing. I understand that many of you newly admitted students are somewhat concerned about the status of your official transcripts and test scores with the impending June 15th deadline. Assuming that your scores and grades are consistent with your application, there is no reason to worry. Let me explain how the process works. If you requested to have your GRE, GMAT, or TOEFL scores sent to SIPA, they will be entered in the information system within the coming weeks. Every few days I receive an electronic file from the ETS containing either GRE or TOEFL scores. These scores are then compiled and uploaded in a rather time-consuming process. Currently, I am still uploading scores received as early as last year, so even if you had your scores sent in months ago, they may not yet be in the system. And, although it is not our preferred method, we also have the ability to verbally confirm scores with the ETS if for some reason there was a problem with the electronic file. Meanwhile, GMAT scores are downloaded directly from GMAC and uploaded in a similar fashion. Official transcripts are mailed to our office, recorded in Apply Yourself (the system through which applications were submitted) as official, and then filed alphabetically with other similar documents. This process is obviously subject to a certain degree of human error, thus the transcripts are carefully double-checked before we begin notifying students that they are missing. I highly suggest that, if you have not yet requested your schools to send us official transcripts, you do so as soon as possible as some schools take a substantial amount of time to accommodate such requests. Over the course of the next month you may receive an email from us requesting an official transcript. If you have already previously requested an official copy to be sent to us, please do not fret, there is a strong chance that it is somewhere in our office. Once we have received everything we need, you will be sent an email exclaiming Your SIPA File is Complete and you can rest easy. Lastly, I would like to note that, although June 15th is our preferred deadline, we are perfectly willing to accommodate late materials if delays are encountered. I hope that this helps assuage any anxieties that you have about the status of your documents. I look forward to seeing you all in the fall.

Current Opportunities And Ways Of Improvement Hotel...

Title page States the title, author’s name, the date it was submitted and who the report is for. Current opportunities and ways of improvement hotel sustainability. Table of Contents Table of Contents 1 Abstract 2 1. Introduction 2 1.1 Literature review 2 1.2 Report aim 2 1.3 Research problem/question 2 1.4 Rationale for Study 2 1.5 Report structure 2 2. Methodology 3 2.1 Introduce briefly the different types of research methodology: questionnaire, interview, experiment or observation, etc. 3 2.2 Research methodology used: questionnaire/interview 3 2.3 Explain the sample selection 3 3. Results and data analysis 3 3.1 logging the data 3 3.2 describe the data collected 3 3.3 Making judgements on the data that you have collected 4 4. Discussion and Evaluation 5 4.1 Discussion 5 4.2 Evaluation 5 5. Conclusion Recommendation and Future Work 5 References 5 PDP Summary 5 Appendices 5 Abstract This research present a study for evaluating the methods used by hospitality industries to reduce the impact on the environment. The first part of the report focuses on new ideas of development eco-friendly business in particular hotel chain. Ideas were introduced by employees and now they are approved and successfully adopted. Second part of the report consists of research and analysis of CO2 emission and water consumption table (2010 – 2013) and a questionnaire results. Introduction 1.1 Literature review According to the Frank Naumann (2013) – whoseShow MoreRelatedAdvances And Development Of Tourism : A Literature Of Review1476 Words   |  6 Pageshave influenced the growth and development of tourism industry in many ways. The issue that will be covered in this literature review is the advances of technology in tourism. The purpose of this literature review will explore the major opportunities for tourism service providers. The literature gathered from a variety of resources in particular areas of Internet and social media, innovation of technology in multimedia and hotel design, and transport technology. Role of Technology in Tourism NowadaysRead MoreThe s Mission Statement And Website Tie Into Their Sustainability Efforts1499 Words   |  6 Pagesand Canada. (Company Information, 2010). Petsmart also does their part in the area of sustainability. The following will discuss what the company is doing in the areas of social sustainability and environmental sustainability. Then will discuss how their mission statement and website tie into their sustainability efforts. And finally, the following will give suggestions on how to improvement their sustainability effort. Analysis Social Petsmart Inc., focuses on the development of their workforceRead MoreEnvironment And Sustainability : Wyndham Worldwide2362 Words   |  10 PagesWorldwide – Environment Sustainability WYNDHAM WORLDWIDE HOTEL GROUP ENVIRONMENT SUSTAINABILITY 2010 – 2014 EDWIN SAMA FLORIDA INTERNATIONAL UNIVERSITY Wyndham Worldwide – Environment Sustainability TABLE OF CONTENTS. Page 1. Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 2. 2010 Environment Sustainability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 3. 2011 Environment Sustainability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 4. 2012 Environment Sustainability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Read MoreCorporate Social Responsibility - Hilton3197 Words   |  13 Pagesguidelines for investing entities. Hilton Hilton Hotels amp; Resorts  (formerly known as  Hilton Hotels) is an international chain of full service  hotels  and resorts, it is the flagship brand of  Hilton Worldwide. It was founded by  Conrad Hilton  and is now owned by  Hilton Worldwide. Hilton hotels are either owned by, managed by, or franchised to independent operators by Hilton Worldwide. Hilton Hotels became the first coast-to-coast hotel chain of the United States in 1943. As of 2010, thereRead MoreEnvironmental Safety And Reserve Conservation1727 Words   |  7 Pagescontinued unless we take improved care of the world s environment. Businesses often unenthusiastically arc opening to reflect this awareness with management tactical designed to put up the environment. This process of greening strategy is shifting the way businesses function and look at their products. Further, Corporate greening is intricately associated with directive and pre-empting or near the beginning adaptation to further narrow events is often given as one motive for a pro-active environmentalRead MoreMarketing Strategic Analysis Report on Intercontinental Hotel, Wellington, New Zealand4738 Words   |  19 Pagesreport for The InterContinental Hotel Wellington (ICW). The ICW is branded from the largest global hotel company in the world, The InterContinental Hotels Group (IHG). The ICW is Wellingtons only internationally br anded 5 star hotel and is in the luxury hotel market. It offers rooms for business and leisure travellers however the majority of its visitors are business men. The target market for this hotel is the wealthy older male, the male: female ratio at the hotel is 2.3: 1. This report will provideRead MoreMarketing Strategic Analysis Report on Intercontinental Hotel, Wellington, New Zealand4751 Words   |  20 Pagesreport for The InterContinental Hotel Wellington (ICW). The ICW is branded from the largest global hotel company in the world, The InterContinental Hotels Group (IHG). The ICW is Wellingtons only internationally branded 5 star hotel and is in the luxury hotel market. It offers rooms for business and leisure travellers however the majority of its visitors are business men. The target market for this hotel is the wealthy older male, the male: female ratio at the hotel is 2.3: 1. This report will provideRead MoreHilton Hotel Essay7257 Words   |  30 Pages..................... ............................................................. 12 Technology Factor...................................................................................................... 13 Porter’s 5 Forces Analysis for Hilton Hotel ................................................................. 14 Bargaining power of Customers ................................................................................... 15 Bargaining power of Suppliers ...............................Read MoreJetblue - Strategic Analysis1721 Words   |  7 Pagesrealizing the importance of aligning their strategies with their environment. The report thoroughly discusses the strengths and weaknesses that the company possesses in their internal environment, followed by an in-depth analysis of the threats and opportunities of existing within their external environment. The strategy of the company is analyzed in comparison with both their internal and external environment in order to formulate possible s trategic recommendations. Proper implementation strategiesRead MoreIndustrial Placement Report in Heritage Hotel1851 Words   |  8 Pagespacific international hotel management school | Reflective Essay Assignment | Industry Placement | | Li Kheng (Alice) Low ID# 1105003 | 11/11/2010 | | Content Page 1. Introduction – The Heritage Hotel (Auckland) Limited 3 2. Strengths and weaknesses of department / hotel 4,5 3. Actions and recommendations to improve department / hotel * Action 1 * Financial management 6 * Action 2 * Housekeeping department 7 * Action

The Crucible Character Study Rebecca Nurse

If there is one character in The Crucible that everyone can love and sympathize with, it is Rebecca Nurse. She could be anyones grandmother, the woman you would never speak foul of or intend to hurt in any way. And yet, in Arthur Millers tragic play, sweet Rebecca Nurse is one of the last victims of the Salem Witch Trials. Nurses unfortunate end coincides with the curtain that closes this play, even though we never see it happen. The scene in which she and John Proctor head to the gallows is heartbreaking. It is the punctuation mark on Millers commentary on witch hunts whether they be in 1690s Salem or the 1960s round up of alleged communists in America which prompted his writing this play. Rebecca Nurse puts a face to the accusations and it is one that you cannot ignore. Can you imagine your grandmother being called out as a witch or a communist? If John Proctor is the tragic hero, Rebecca Nurse is the tragic victim of The Crucible. Who is Rebecca Nurse? She is the saintly character of the play. Whereas John Proctor has many flaws, Rebecca seems angelic. She is a nurturing soul, as seen when she tries to comfort the sick and the fearful in Act One. She is a grandmother who exhibits compassion throughout the play. Wife of Francis Nurse.A sensible and pious older woman held in the highest regard in Salem.Self-confident and compassionate and as the last act demonstrates, the humblest of all the characters. The Humble Rebecca Nurse When convicted of witchcraft, Rebecca Nurse refuses to bear false witness against herself and others. She would rather hang than  lie. She comforts John Proctor as they are both led to the gallows. â€Å"Let you fear nothing! Another judgment  waits  us all!† Nurse also utters one of the more subtle and realistic lines of the play. As the prisoners are led to the gallows, Rebecca stumbles. This provides a dramatically tender moment  when John Proctor catches her and helps her to her feet. She is a bit embarrassed and says, â€Å"I’ve had no breakfast.† This line is so unlike any of the turbulent speeches of the male characters, or the vehement replies of the younger female characters. Rebecca Nurse has much she could complain about. Anyone else in her situation would be consumed with fear, sorrow, confusion, and rage against the evils of society. Yet, Rebecca Nurse merely blames her faltering on a lack of breakfast. Even at the brink of execution, she exhibits not a trace of bitterness, but only the sincerest humility. Of all the characters from The Crucible, Rebecca Nurse is the most benevolent. Her death increases the tragedy of the play.

Enterprise Architecture ( Ea ) - 1567 Words

Enterprise architecture (EA) is â€Å"a well-defined practice for conducting enterprise analysis, design, planning and implementation, using a holistic approach at all times, for the successful development and execution of strategy. Enterprise architecture applies architecture principles and practices to guide organizations through the business, information, process, and technology changes necessary to execute their strategies. These practices utilize the various aspects of an enterprise to identify, motivate, and achieve these changes.† Enterprise Architecture (EA) is a method and an organizing principle that aligns functional business objectives and strategies with an IT strategy and execution plan. The Enterprise Architecture provides a guide to direct the evolution and transformation of enterprises with technology. This in turn makes IT a more strategic asset for successfully implementing a modern business strategy. 1.2 Key Characteristics and Deliverables An Enterprise Architecture typically produces deliverables such as: †¢ Current State Enterprise Architecture Model: Enables clear understanding of present business structure †¢ Future State Enterprise Architecture Reference Model: It is needed to execute on the proposed business strategy †¢ Gap Analysis: It identifies the shortfalls of the current state in terms of its ability to support the objectives and strategies of the business †¢ Architecture Roadmap: It defines the initiatives required to migrate from the currentShow MoreRelatedThe Enterprise Architecture ( Ea ) Essay1221 Words   |  5 PagesBody Enterprise Architecture (EA) is a process of describing the structure and behavior of an enterprise (including its information systems), then planning and governing changes to improve the integrity and flexibility of the enterprise. â€Å"Well Gartner defines EA is the process of translating business vision and strategy into effective enterprise change by creating, communicating and improving the key requirements, principles and models that describe the enterprise’s future state and enable its evolution†Read MoreConcept Of Enterprise Architecture ( Ea )960 Words   |  4 PagesThis article shows you a review about the concept of enterprise architecture (EA), and its importance of being integrated within the modern organizations in order to improve and proper document the organizations’ process. Organizations function in an operational environment that is enough complex, governed and globalized, as well as the need to maintain high levels of competitiveness. In addition, companies must manage the complexity of its information systems; they should keep active updated systemsRead MoreImpact On Ea And Its Conventional Practices Of Enterprise Architecture1289 Words   |  6 PagesIOE IMPACT ON EA - Introduction Enterprise Architecture (EA) is a well-established practice followed within most of the enterprises to conduct planning, analysis, design and execution. On the other hand, Internet of Everything (IOE) is a radically new concept of connecting people, process, data and things. This article researches on the impact of IOE on the conventional practices of Enterprise Architecture. The sections below describe EA and its conventional practices. It also describes IOE andRead MoreEnterprise Architecture : Business Architecture1206 Words   |  5 PagesEnterprise Architecture IA-3 2. Here are a few enterprise architecture risks provided by Regine Deleu, †¢ Stakeholders have no understanding of enterprise architecture, and therefore will not support it. This happens when the stakeholders don’t participate in the enterprise architecture program. Another reason can be that the enterprise architecture artifacts are not used in projects, and as a result management questions its value. A solution is to educate and communicate the value of enterprise architectureRead MoreStructure And Operation Of A Enterprise Architecture2234 Words   |  9 PagesTOPIC A1 Enterprise Architecture EA is about designing, managing and planning an organization/firm’s IT assets, people, and processes so it can achieve business strategy/goals providing benefit to the business.An enterprise architecture (EA) is a conceptual blueprint that defines the structure and operation of an organization. The intent of enterprise architecture is to understand how an organization can most effectively achieve its current and future objectives. Importance of EA ïÆ'Ëœ Holistic ApproachRead MoreEnterprise Architecture Justification Paper Va Dmv999 Words   |  4 PagesVirginia Department of Motor Vehicles Enterprise Architecture Justification Paper Case Study Written by: June 14, 2000 IFSM 311 Professor To consider what enterprise architecture means, it is important to understand its origin. All architecture within information technology can track its ancestry back to the lessons learned from building architecture. Enterprise Architecture is the description and visualization of the structure, a blueprint if you will, of a given area of contemplationRead MoreComparison Between Different Enterprise Architecture Frameworks1667 Words   |  7 Pages4.1 Comparison of Different Enterprise Architecture Frameworks A number of EA frameworks exist in the industry with the goal of addressing the basic challenge of assessing, aligning, and organizing business objectives with technical requirements and strategies. Examples include the Zachman Enterprise Framework, The Open Group Architecture Framework (TOGAF), OMB Federal Enterprise Architecture (FEA), and The Gartner Methodology (formerly the Meta Framework). Each framework possesses different strengthsRead MoreAmerican Express As A Multinational Financial Service Provider1551 Words   |  7 Pagescorporate cards, prepaid cards, savings, accounts CDs. (American Express, 2014). †¢ Enterprise architecture (EA) are implemented to serve two major functions 1) to provide a framework to collaborate between business and IT processes 2) EA provides a crucial link for bringing transformational changes (Knorr LeClare, 2011). †¢ American Express was named the InfoWorld/Forrester Enterprise Architecture Award for its EA practices and its framework which was used to allign its business and IT processesRead MoreStructure And Behaviour Of An Enterprise Architecture759 Words   |  4 PagesEnterprise Architecture There are a number of definitions that exist of Enterprise Architecture. An enterprise is a collaborative collection of sub-organizations with a shared objective. Architecture is a description of the structure and behaviour of a system. Therefore enterprise architecture is a documentation describing the structure and behaviour of an enterprise including its information systems. There is need for flexibility and resilience in Enterprise Architecture. A lot depends on what sortRead MoreCharacteristics And Weaknesses Of An Enterprise Architecture Framework Essay1640 Words   |  7 Pages1. Given our studies of EA frameworks you are to identify five different criteria by which you can assess the strengths and weaknesses of the: TOGAF, FEA, LightWeight and Zachman framework. (50 points) Enterprise Architecture is an all-inclusive approach to managing the complexity of IT from a business viewpoint. A framework is used to help describe how to create and use an EA, in a manner that delivers business benefit in a cost - effective way. Each framework has a different approach to adding

Research Essay - IASB Framework And Liabilities

Question: 1. With reference to the above statementdescribewhat you understand by the term liabilities and how they are measured. 2. Discussliabilities and the problems of measurement in the context of the present IASB framework. 3. Select a company from the Australian Securities Exchange website and download the 2014annual report. Evaluate the categorisation and treatment of liabilities in the annual report. 4. Comment on the relationship between the measurementof liabilities and decision useful information with examples from your selected annual report. Answer: Abstract The research topic of the definition of liabilities and their measurement with regard to an ASX listed company Myers Holdings Limited has been presented to us for the Summer Semester 14-15. Herein, the entire assignment has been segregated into four different components, wherein the first part of the assignment caters to the need of understanding the definition of liabilities as presented by the Australian Accounting Research Foundation (PSASB and AASB 1998). The second part of the assignment deals with the detailed discussion about liabilities and the existing issues with its measurement, with concern to the current IASB framework (Bullen, Johnson and Crook 2005). As we go on further into the study of this paper, we observe that the third part of the assignment completely takes into being the classification and treatment of liabilities from any company listed in the Australian Securities Exchange (ASX). We have selected the company of Myers Holdings Limited (Read as MYR on ASX) for the study of the classification and treatment of liabilities from the downloaded report of 2014 (ASX 2014). The fourth and the final part of the assignment revolve around the relationships between measurement of liabilities and decision-useful information along with selected examples from the 2014 Annual Report of the Myers Holdings Limited. Overall, the assignment attempts at delivering the concept of liabilities, their measurement, presentation and utility for the key executives of any company in finalizing and concluding decisions about significant business operations. The reader comes to the accrued knowledge of what are liabilities as per the Australian Accounting Research Foundation, and how can the relevant knowledge of measurement be employed to the understanding of the facts mentioned in the 2014 Annual Report of Myers Holdings Limited. Introduction Myer Holdings Limited has been into operations for over more than 100 years in Australia, into the style, fashion and lifestyle products. It is said to be the largest departmental store in the entire sub-continent of Australia and is said to have generated a whopping $3.1 billion turnover in 2014, and is the largest departmental retail chain across Australia with over 68 retail outlets and the most recent venture into the digital and mobile platforms with the revolution in internet. 11 core products are offered under the umbrella of this brand, which include the likes of menswear, women wear, lifestyle products and so on. The categorization and treatment of liabilities in the 2014 balance sheet of the Myer Holdings corporation has also been analysed herein, and a small explanation given for the same. The definition of liabilities and calculation of liabilities are significant in the understanding of the business decisions which Myer undertakes for undertaking right business decisions. Certain issues with measurement of liabilities with the context to the IASB framework, which is still under the creation of standards from the 1989 framework it had created initially. Finally, the establishment of the relationship between the measurement of liability and the business decision-making has been taken in herein. Body (1) In the most simplest of definitions, liabilities refer to the future sacrifices of economic benefits that is compulsorily obligated on the concerned entity to the other entities in the same business line, as a consequence of any past business transaction or past events (PSASB and AASB 1998). The Public Sector Accounting Standards Board (PSASB) of the Australian Accounting Research Foundation (AARF) and the Australian Accounting Standards Board (AASB) could not have been able to define liabilities in any simpler language. Any entity in order to run its business operations are required to operate it under the credit model apart from the input of liquid cash (Department of Economic and Community Development 2010). This is so, considering the dynamic turnaround time businesses are adopting these days, with consideration to rapid globalization taking place across the world. Companies these days face the possibility of dynamic growth opportunities and hence they are willing to operate under the consideration of supplying credits, for a particular time period, either on good faith, or for the purpose of availing the existing business operations. These transactions occur on credit and hence this turns around to be the definition of liability (Baskerville 2011). In totality, there are three different kinds of liabilities: Current Liabilities Non-current liabilities Contingent liabilities The following are the various types of treatments to the above mentioned types of liabilities. 1. These are short term loans or liabilities which must be paid within a year of their birth. They are reflected under the current liabilities head of the liabilities section of the balance sheet of the company. On the successful payment of these short-term obligations, they are written off the companys books of accounts, and the balance is debited then. Examples of current liabilities are payment due to suppliers, accrued taxes, rent and interest, and profitability materialised and collected in advance. 2. The examples of long-term liabilities are mortgages amount on property, bank loans and lease obligations for vehicles or any major business equipments. These are also written under the long-term obligation headings of the liabilities section and generally take more than one year to be paid off (The State of Queensland 2015). 3.The contingent liabilities are the companys back-up funds for an emergency situation like a case law filed against the company or any environmental law suits slapped over the business operations of the company. Such contingent liabilities are however not noted under the liabilities (short or long term) section of the Balance Sheet of the company. Generally, companies create a separate fund for the same, and include the same under the Notes section of the Balance Sheet of the companies. (2) It must be noted that after the creation of the business, profits can only be earned through transactions, and however, at the same time, earning these profits require certain capital inputs. At times, when the business houses are incapable of inserting a separate fund for the same, business take goods from the suppliers on credit in return of favour of delayed payments through cash, kind, or business goods (Baskerville 2011). Along with the owners fund (equity fund), the business also receives certain other funds from suppliers and creditors for the purchase of assets with which the business is intended to continue. These are termed as liabilities for any business house. The concept of liability come from the accounting entity assumption and under such an assumption, it is taken into consideration that the business entity is completely a separate entity and all transactions of the business are identically different and separate from the personal transactions of the owners of these businesses. Through such an assumption, the credibility lies in the true reflection of the financial details and facts-figures of any business-house at any given point of time (Baskerville 2011). Speaking about the recognition of a liability, the following facts can be put forward. A liability is only recognised if and only if the following conditions are met: 1.There is a definite future compensation of economic benefits in order to repay for the present reaped benefits by the company in terms of goods or services, whatsoever be the case (IFAC 1996). 2.Secondly, the mannerism of the calculation of the liability amount must be fair and reliable. This means that the factors of inflation and other such relevant aspects must be taken care of prior to the birth of such a liability (Australian Accounting Research Foundation 1995). Speaking about the IASB Framework, it must be mentioned and taken into consideration that in order to recognise a liability, it does not have to be an obligation which is due as per demand, rather than that, it stands out to be under a framework wherein, it becomes due as soon as the obligation arises (ACCA 2011). Thus, under the given frameworks of IASB, it is mandatory for the acceptance of liability to erect and come out as reflected under the financial statements as soon as it has arisen. Although this comes out to reflect the true and actual reflection of the financial health of any business, sometimes, it becomes adversely aggressive with the financial health of the business and the entity may not receive positive reviews from auditors and third-party clients who are even vaguely interested in the business operations and results of the entity in concern (Lott, Knubley and Clark 2013). Thus, for instance, IAS 37 (International Accounting Standard 37) of Provisions, Continent Lia bility and Contingent Assets is thoroughly in line with the IASB Framework and would require for the acceptance of the decommissioning cost of the rig oils in future. As soon as the rig oil locations are selected and the rigging procedure begins, the cost for decommissioning the same is arisen at the same time, and reflected as a non-current liability in the books of accounts of the concerned company, at the cost of the present value of money (Whittington 2008). Another major factor which really affects the measurement of liability is the entire structure of creating frameworks by the IASB (Bence and Fry 2003). IASB still presently uses the 1989 Framework for the Preparation and Presentation of Financial Statements which is deemed to be obsolete in the current accounting and business scenario. This leads to very limited guidance on the application of the 1989 framework to justify the appropriate measurement methods of the arising liabilities for any business. (3) The treatment of liabilities is a multi-dimensional concept. Herein, one has to take care that the differences between the maturity of assets and liabilities are taken care of, and not huge differences exist (Holton 2014). The entire aspect of ensuring the right balance between the maturities of liabilities and assets requires the primary understanding of what liabilities a company incurs in its year long process of business operations. Although, it is a continuous process, and therefore the accounting managers must take care that as soon as liabilities are incurred, the cash flow from these liabilities are rightly invested in assets which give best maturity returns as well as within the stipulated time (Myer 2014). Prior to segmenting the liabilities section of the 2014 financial report, it must be understood that the CEO considers Myers to be a complete store and product group, and has marked that the Myers Holdings Limited conducts its business operations in the departmental retail sector in Australia (Myer 2014). The company selected herein is the Myers Holdings Limited, which is existing in the retail industry and is statistically Australias largest departmental store, with a turnover of around $3.1 billion Australian Dollars for the year ending 2014 (Myer 2014). The company mainly deals in 11 core products which include the likes of men-wear, women-wear, child-wear and so on. The consolidated Balance Sheet for Myers Holdings Limited for the year ending 2014 has been prepared as on July 26, 2014 and hence all the conclusions and findings are thoroughly based on such annual report of the Balance Sheet as on 2014 (Myers 2014). In the financial reports of the 2014 financial period, we observe that Myers Holdings Limited has segregated liabilities into two divisions, number one being current liabilities and the second being non-current liabilities. Under the current liabilities, we have various sub-headings which are termed as trade and other payables, derivative financial instruments, current t ax liabilities, provisions, deferred income and other liabilities whereas on the other hand, under the non-current liabilities are mentioned sub-headings like borrowings, derivate financial instruments provisions, deferred income and other liabilities (Myers 2014). Under the current liabilities section, we notice that the derivative financial instrument of forward foreign exchange contracts has been applied (Myers 2014). A total current liabilities with respect to derivate financial instrument comes up to 5,253 ($000) When it comes to this, we must validate the application of such a derivative program. US Dollars or other currencies are purchased in bulk against the maturity of the payment from the goods sold on credit. The total payables are calculated at the present value rates, and the exclusion of interests-bearing. The total trade payables have been calculated as an addition of trade payables and other payables, the amounts of which are 203,473 ($000) and 224,593 ($000). Under the provisions of the current liabilities, we have the addition of employee benefits, workers compensation, sales returns and other current liabilities, a sum total of 82,167 ($000). Under the non-current liabilities section, we notice that an amount of 3,401 ($000) is present which accrued due to the interest rate swap contracts. We have the additions of employee benefits, fixed lease rental increases and other provisions, summed up to the total of 14,039 ($000). (4) The concept of accrual accounting is pretty much in the norms of the financial accountability of majority of the business organizations, in fact, in all organizations as such overall (Rowles 2004). The measurement of liabilities is in an important contributor to both the inner budgeting process, as well as, the external third party dealing aspect. They have been completely imbibed in the operations management of business organizations in nations like the UK, New Zealand and Australia, and in fact, have also become the jurisdiction laws in the States. The purpose of these measurements of liabilities is to provide a true reflection of the ongoing application of these sources of liabilities and their physical investment into assets for the organization, for sustaining the business operations in the long run (Rowles 2004). The correct measurement of liabilities and the application of these sourced funds in the long and short run for business operations are a clear and specific indica tion of the performance of business houses. The presence of these measured liability also paves the path for a definite investment model into assets, which further assists the decision making process overall. In the concerned organization taken by us, which is the Myer Holdings Limited, we observe that the total payables amount of 428,066 ($000), is used to create an inventory balance of 376,763 ($000) and at the same time, the total receivables of 30,133 ($000), apart from the cash transactions which were employed to create trade for Myer Holdings (Myer 2014). Thus, the relevant significance of the right investment channels is guided by these measurements of liabilities whether done through the fair value measurement or the present value measurement methods (Financial Accounting Standards Board 2013). Therefore, the management is continuously aware of which measurement methods are more practical and relevant to taking the right business investment patterns through the experimental study of a particular period. One can take the one-by-one study of the cash sales, and credit sales and the consideration of the turnaround period to gather vast information as to which is leading to higher gen eration of profitability and subsequently liquid cash-in-hand with Myer Holdings. Further, the investment into derivate financial instruments and their calculation are also assisting the management of Myer to calculate the expected foreign forward contract returns through the investment into US Dollars or other currencies. In order to safeguard the future rate of foreign currency and offset any unnecessary loss possible, Myers is involved with these foreign forward contracts wherein a certain amount of foreign currencies are purchased for the rightful investment patterns. Taking into consideration the Government imposed tax liabilities for Myer or any corporate house whatsoever, it can be stated that the tax calculations are completely an important part of the entire business operations as they give the company an insight into, how much tax obligations are on their head (Rowles 2004). The calculation of tax considerations come up to 7,321 ($000) for the accounting year of 2014, and Myer is now aware of the current tax obligations it has. This will further assist Myer in studying how much amount of business operations lead to the current tax obligation. Therefore, a further detailed study would assist Myer in undertaking tax planning activities in order to lessen the burden of income tax obligations. Additionally, majority of the financial boards like AASB and CFA are recommending the application of Fair Value as the right measurement methods of financial liabilities, as they reflect a true figure on the economic reality of the business organizations (CFA Institute 2010). The fair value measurement of liabilities will lead to the right decision making with respect to the future amounts, timing and riskiness of liabilities which might arise in future. For instance, in the 2010 balance sheet of Myer Holdings Limited, we notice that the borrowings of 422,030 ($000) are valued at fair value (market value) which otherwise would under-compute the total non-current liabilities, leading to the reflection of an untrue figure. This might induce Myer Holdings to take in more borrowings, leading to higher debt obligations in future. Conclusion In order to conclude the assignment I would like to restate the facts, figures and points mentioned above, in the individual sections of the assignment. Primarily, the definition of liabilities and their measurement have been spoken about, wherein; we have defined liabilities as the future compensation of economic benefits which are reaped at present. In the second part of the assignment, we have further discussed as to what are liabilities and the existing issues with the current framework advocated by IASB have further been discussed. The framework does not stand to have any authoritative stand on the guidance on how these standards for the measurement of liabilities are to be formulated; rather they follow a 1989 framework as such, with slight modifications in the 2010 framework. The selected company from the Australian Securities Exchange is the Myer Holdings Limited which has categorized and segmented liabilities based on the current standing and long term standing. Herein, we have observed how the liability amounts are computed and treated, for the fair view of financial health of Myer. Last, but not the least, the concluding topic of discussion was the right relationship between measurement of liability and the useful decision making by business entities, so as to enhance the number of productive business decisions. The assignment proved helpful in attaining the knowledge of liabilities and decision-making. Reference AASB (2013, October 15). AASB Paper discusses accounting for liabilities. [Online], available from IAS Plus Website:(Accessed January 15, 2015). AASB (2013, October), AASB 13 Fair value measurement. [Online], available from EY Website: (Accessed January 15, 2015). Australian Accounting Research Foundation (1995). Definition and recognition of the elements of financial statements. [Online], available from AASB Government Website: (Accessed January 15, 2015). ASX (2014). Myer Holdings Limited Details. [Online], available from ASX Website: (Accessed January 15, 2015). Barker, R and McGeachin, A. (2011, October). The recognition and measurement of liabilities in IFRS. [Online], available from Observatorioifrs Website:(Accessed January 15, 2015). Baskerville, P (2011). What are liabilities in accounting? [Online], available from Saylor Website: (Accessed January 15, 2015). Bence, D and Fry, N (2003). The International Accounting Standards Boards Search for a General Purpose Accounting Model. [Online], available from Business Curtin Educational Australia Website: (Accessed January 15, 2015). Bullen, H; Johnson, T and Crook, K (2005). A new conceptual framework project. [Online], available from IFRS Website: (Accessed January 15, 2015). CFA Institute (2010, September). Fair Value as the measurement basis for financial instruments. [Online], available from CFA Institute Website: (Accessed January 15, 2015). Chartered Accountants (2014, December 1). AASB 101 Presentation of financial statements. [Online], available from Chartered Accountants Website: (Accessed January 15, 2015). Deloitte (2013). IFRS 9 Financial Instrument. [Online], available from IAS Plus Website: (Accessed January 15, 2015). Department of Economic and Community Development (2010, February). Small business guide. [Online], available from State Tennessee US Website: (Accessed January 15, 2015) Gordon, I (2005). Accrual accounting catches up with employers sponsoring defined benefit plans. [Online], available from Business Curtin Education Australia Website: (Accessed January 15, 2015) Gordon, I (2003, June). Reporting of defined benefit cost in the sponsors books in an unregulated setting: Australia compared to the US and UK. [Online], available from Google. Holt, G (2014, September 9). IAS 39 Financial Instruments. [Online], available from ACCA Global Website:(Accessed January 15, 2015). Holton, GA (2014). Asset-liability management. [Online], available from Risk Encyclopaedia Website: (Accessed January 15, 2015) IASB (2014). A critical commentary on the concept of measurement in financial accounting. [Online], available from Aaahq Website: Accessed January 15, 2015) IFAC (1996). Definition and recognition of expenses/expenditures. [Online], available from IFAC Website: (Accessed January 15, 2015) Kothari (2009). Conceptual framework for financial reporting. [Online], available from Catalogue Pearson Education Website: (Accessed January 15, 2015). KPMG (2013, November). Fair value measurement. [Online], available from KPMG Website: (Accessed January 15, 2015) KPMG (2012, February). Liability vs. Equity classification for financial instruments issued by investment funds. [Online], available from KPMG Website: (Accessed January 15, 2015). KPMG (2012, May). Classification of financial assets and liabilities under IFRS. [Online], available from KPMG Website: (Accessed January 15, 2015). Loughran, M (2014). How to classify contingent liabilities. [Online], available from Dummies Website: (Accessed January 15, 2015). Lott, R; Knubley, R and Clark, P. (2013, April). Conceptual Framework. [Online], available from AASB Government Website: (Accessed January 15, 2015). Macve, R (2007, October 12). Deprival value and fair value: a reinterpretation and reconciliation: a comment. [Online], available from LSE WC UK Website: (Accessed January 15, 2015). Macve, R (2009, September 18). Comment letter on IASB Exposure draft: Fair value measurement ED/2009/5. [Online], available from IFRS Website: (Accessed January 15, 2015). Myer (2014). Preliminary financial report of Myers Holdings Limited. [Online], available from ASX Website: (Accessed January 15, 2015) Myer (2014). Company Profile. [Online], available from Investor Myer Website: (Accessed January 15, 2015). Myer (2014). Annual Report 2014. [Online], available from Google Website: (Accessed January 15, 2015). Myer (2012). Preliminary financial report for the period ended 28 July 2012. [Online], available from AFR Website: (Accessed January 15, 2015). Ng, C and Shead, B (1999). Measuring Governments Net Worth. [Online], available from Press Anu Edu Website: (Accessed January 15, 2015). PWC (2013). Guide to accounting for stock-based compensation: A multidisciplinary approach. [Online], available from PWC Website: (Accessed January 15, 2015). PSASB and AASB (1998). Revenue. [Online], available from AASB Website: (Accessed January 15, 2015) PSASB and AASB (1998). Self-Generating and Regenerating Assets. [Online], available from AASB Website: Rowles, T (2004, July 21). Accrual accounting in the public sector: its usefulness in economic decision making. [Online], available from CIPFA Website: (Accessed January 15, 2015). The State of Queensland (2014, May). Definition and recognition of liabilities, contingent liabilities and commitments. [Online], available from Treasury Queensland Gov Website: (Accessed January 15, 2015) Whittington, G (2008). Fair Value and IASB/FASB Conceptual Framework Project: An alternative view. [Online], available from Rhitoltz Website: (Accessed January 15, 2015).

Marketing Plan for Chain of Pro Shops Located Within Ice Arenas

Executive Summary Pro shops are businesses involved with selling sporting equipments that are required in the sporting facility. The chain of pro shops is situated in an Ice Arena and offers a wide range of hockey equipments as well as bags, apparels and coaching products among others. The chain has a single supplier and for this reason, the products are similar and range within the same price.Advertising We will write a custom research paper sample on Marketing Plan for Chain of Pro Shops Located Within Ice Arenas specifically for you for only $16.05 $11/page Learn More These shops are dedicated to ensure that the players, coaches, fans and other interested shoppers get the greatest services and high quality goods. One of the main aims of the company is to increase the awareness among the customers of the available services and products as well as develop trust and loyalty for the growth of the shops. Increase in promotional tools will be used as a mark eting strategy, as well applying proper inventory management techniques. Market Overview The current market status of the pro shops is determined by the players and the individuals who visit the arenas. While the customers have been mainly the fans and the teams using the arenas, there is a need to increase the scope to reach even those who watch the game at home. The new strategy is meant to include online customers, who would access the shops’ products and purchase online. While there is a problem with congestion of shops in one arena, the strategy is to start specializing in certain products in order to avoid competition. Teams’ Model The arenas are used by both schools and professional teams. The amount of customers is therefore at a constant flow as a result of large number of tournaments. While the neighborhood has some other arenas, the specific arena within which these pro shops are located is one of the biggest. There is therefore a better chance of increased customers’ inflow as compared to the other ice arenas. With these considerations, the target customers are those attending the matches as well as those from the neighboring arenas, who should be encouraged by the new marketing strategy.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Target Market Growth The popularity of ice hockey has been increasing significantly. According to the TalkOn (2008) guide, Ice hockey is increasingly gaining popularity and for this reason, there is potential for increased customers in not only the United States, but also the rest of the world. With effective online marketing strategies, the shops will have the potential to increase their products awareness to potential customers and hence increase the sales of the sporting equipments and associated products. Marketing Objectives One of the major objectives of the pro shops is increasing the aw areness of their products to not only the local customers but also international fans. Increase the seasonal revenues to over $ 1 million collectively. SWOT Analysis Strengths One of the strengths of the pro shops is that the arena is state-of-art and hence encourages more fans than most other arenas. There is therefore a chance of increased demand of the products in the pro shops. The pro shops retail in many products and they combine a variety of products from different teams. This allows the fans an opportunity to get the specific products that they require. Weaknesses One of the major weaknesses with the company is the concentration of many pro shops within one arena. This creates unnecessary competition and affects the returns generated. Opportunities The increasing use of online marketing and financial transactions will allow for increased and expanded sales to not only the local-based customers but also the international ones. Threats The increasing popularity in other games like basketball and soccer may lead to reduced interest in Ice hockey and hence lead to reduced demand for ice hockey products. Pricing Strategy Some of the products in the pro shops are considered to be overpriced. The shops will try to adjust the prices by considering various cheaper sources and this will require the diversification of supply chains.Advertising We will write a custom research paper sample on Marketing Plan for Chain of Pro Shops Located Within Ice Arenas specifically for you for only $16.05 $11/page Learn More In addition, to avoid price competition, the pro shops will develop a strategy that will have the different shops engage in different products to avoid unnecessary competition. This will allow for the comparison with other competitor prices in different arenas in the region (Mondschein, 2009). Through appropriate and timely promotions, the pro shops will ensure that the customers are given a chance to purchase at reduced prices (Smith, Smith, 2011). Some services will be introduced that will be meant to save the customers’ spending, while still contributing to the shops’ returns. One of such will be skates’ repair and sharpening in order to tap those individuals who would not afford new pairs of skates. Through this strategy, the shops will create another way of increasing the customers without compromising on the shops’ returns. Marketing Communications Plan To increase the customers’ awareness of the available products in the pro shops, it will be essential that proper communication strategies be implemented (Masterman, Wood, 2006). One of the strategies that the shops will adopt is the use of brochures and leaflets during tournaments. This will ensure that the customers will spread the information about the shops’ products as they leave the arena after matches. In addition, the shops will develop personal links that will help the interested customers to gain access to their sites for information about the available products and the prices (Meyerson, 2005). The creation of online databases will also occur in line with the development of online payment options that will save the customers the hustles of making physical contacts with the company. Advertisement will also be made through print and electronic media in order to ensure that the public knows about the products. The internet for example will be great since it is expected to reach a large number of potential customers (Masterman, Wood, 2006). Sales and Marketing Channel Plan The products would need to be introduced to the potential customers through effective sales and marketing channels. This would ensure that rather than knowing of the existence of the products, the customers will be persuaded through appropriate means to purchase the products. One of the important aspects within this strategy is the workforce (Mathur, 2006).Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More While the chain has three sales persons in each shop, it will be important to increase the number of sales persons to five, especially during tournaments. This will ensure that there will be broader coverage and hence increased sales. The sales teams will also be positioned in the online channels in order to communicate directly with the customers and offer help and ideas about the available products (Meyerson, Scarborough, 2007). The shops will set sales goals in terms of distributed brochures and leaflets per individual match. This will proceed to be cumulatively reflected at the end of fiscal period, which should also coincide with playing season. In each match, the sales persons will strive to distribute around 5, 000 brochures in each game. This will make it easier for the awareness campaign to speedily get integrated into the interests of potential customers. In addition to the brochures’ distribution, the sales team will strive to increase the number of promotions to one per week throughout the ice hockey season. Product demonstration will also be started. The management will start demonstration initiatives by looking out for pro skaters to demonstrate the use and application of some of the products like skates and goalie sticks. In addition, the management will find opportunities to demonstrate the effectiveness of some coaching equipments in order to encourage not only the players and fans, but also the coaches. While the communications plan is effective enough to increase the number of customers, it will be important to maintain proper records for the sake of customers’ trust. In addition, the inventory will ensure that the management knows of the available products and those that need to be added. This will prevent customers from making orders that are out of stock. One of the most effective ways of managing the inventory is by use of bar codes and radio frequency Identification (McCraven, 2011). These types of technologies count the products as they are purchased and sold to customers. It therefore makes it easier for the marketers to know the products that are on the shelf, how many they are, and the ones already sold. The radio frequency identifiers may be incorporated into the database of available products to evaluate the rate of purchases and hence estimate the demand and supply. These tools will help in reducing chances of mismanagement and missing records since they can affect a lot the credibility of the shops. Since the shops will contemplate on diversifying the supplier chain in order to avoid monopolistic dependence that would affect the pricing strategy, keeping record of the purchases would be a must. The inventories will thus help in restructuring the marketing strategies hitherto applied by the pro shops. References Masterman, G., Wood, E. H. (2006). Innovative marketing communications: strategies for the events industry. Burlington, MA: Butterworth-Heinemann. Mathur, P. (2006). Sales And Market ing Management. New Delhi: Ishar Books. McCraven, S. (2011). Inventory Control Comes of Age. Retrieved from https://precast.org/2011/04/inventory-control-comes-of-age/ Meyerson, M. (2005). Success secrets of the online marketing superstars. Chicago, IL: Kaplan Publishing. Meyerson, M. E., Scarborough, E. (2007). Mastering Online Marketing. Upper Saddle, NJ: Entrepreneur Press. Mondschein, K. (2009). Advertising, Sales, and Marketing. New York: Infobase Publishing. Smith, T. J., Smith, T. (2011). Pricing Strategy: Setting Price Levels, Managing Price Discounts, Establishing Price Structures. Mason, OH: Cengage Learning. TalkOn. (2008). An Introduction to Ice Hockey. Web. This research paper on Marketing Plan for Chain of Pro Shops Located Within Ice Arenas was written and submitted by user Dalton A. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Anglo-German Naval Race

The Anglo-German Naval Race A naval arms race between Britain and Germany is often cited as a contributing factor in the start of World War I. There may be other factors that caused the war, which began in central and eastern Europe. However, there must also be something that led Britain to get involved. Given this, its easy to see why an arms race between two later warring powers would be seen as a cause. The jingoism of the press and people and the normalization of the idea of fighting each other is as important as the presence of the actual ships. Britain ‘Rules the Waves’ By 1914, Britain had long viewed their navy as the key to their status as the leading world power. While their army was small, the navy protected Britain’s colonies and trade routes. There was huge pride in the navy and Britain invested a great deal of money and effort to hold to the ‘two-power’ standard, which held that Britain would maintain a navy as large as the next two greatest naval powers combined. Until 1904, those powers were France and Russia. In the early twentieth century, Britain engaged in a large program of reform: better training and better ships were the result. Germany Targets the Royal Navy Everyone assumed naval power equaled domination, and that a war would see large set piece naval battles. Around 1904, Britain came to a worrying conclusion: Germany intended to create a fleet to match the Royal Navy. Although the Kaiser denied this was his empire’s aim, Germany hungered for colonies and a greater martial reputation and ordered large shipbuilding initiatives, such as those found in the 1898 and 1900 acts. Germany didn’t necessarily want war, but to browbeat Britain into giving colonial concessions, as well as boosting their industry and uniting some parts of the German nation - who were alienated by the elitist army - behind a new military project everyone could feel part of. Britain decided this couldn’t be allowed, and replaced Russia with Germany in the two-power calculations. An arms race began. The Naval Race In 1906, Britain launched a ship which changed the naval paradigm (at least to contemporaries). Called HMS Dreadnought, it was so large and heavily gunned it effectively made all other battleships obsolete and gave its name to a new class of ship. All the great naval powers now had to supplement their navy with Dreadnoughts, all starting from zero. Jingoism or patriotic sentiment stirred up both Britain and Germany, with slogans like â€Å"we want eight and we won’t wait† used to try and spur the rival building projects, with the numbers produced rising as each tried to outdo each other. It’s important to stress that although some advocated a strategy designed to destroy the other country’s naval power, much of the rivalry was friendly, like competing brothers. Britain’s part in the naval race is perhaps understandable - it was an island with a global empire – but Germany’s is more confusing, as it was a largely landlocked nation with little that needed defending by sea. Either way, both sides spent huge sums of money. Who Won? When the war started in 1914, Britain was held to have won the race by people looking just at the number and size of the ships, which was what most people did. Britain had started with more than Germany and ended with more. But Germany had focused on areas that Britain had glossed over, like naval gunnery, meaning her ships would be more effective in an actual battle. Britain had created ships with longer range guns than Germany, but German ships had better armor. Training was arguably better in the German ships, and British sailors had the initiative trained out of them. In addition, the larger British navy had to be spread over a larger area than the Germans had to defend. Ultimately, there was only one major naval battle of World War I, the Battle of Jutland, and it is still debated who really won. How much of the First World War, in terms of starting and willingness to fight, was down to the naval race? It is arguable that a notable amount can be attributed to the naval race.

Research Essay Example | Topics and Well Written Essays - 2250 words

Research - Essay Example Over time, the organization’s idea has evolved from just the acquisition of skills to developing of cognitive processes accompanying the acquisition of the required skills. It is has been proposed that workplace learning should involve a process of reasoned learning that is projected towards the prerequisite outcomes for both the individual employees and the organization (Bratton 2008, 16). These outcomes should steer a sustained development for both these parties, within the present and the foreseeable future context of organizational goals and the career development of the individual employees. The performance capacity of the organization has been recognized to depend almost entirely on the learning capability of the workforce. Increased extent of the globalization of the workforce is characterized by innovative approaches to learning so that the barriers often imposed from outside the business world can be overcome (Ashton and Johnny 2002, 16). The emphasis placed on individual employees’ improvement linking it to an organization’s strategic direction has helped in the understanding of workplace learning. This is through administering the relationships existing between organizational and the individuals’ capabilities. The intention for this is to make learning to be integrated into the everyday work practices of the employees, and for the work to become a viable source for learning new practices and methods. The diversity which exists in the current work environment includes the organizational cultures, work practices, organizational policies and the various human resource systems. The diversity has been known to influence workplace learning for individuals, groups and the organization at large (Ashton and Johnny 2002, 24). The most important reason for the provision of learning and development in an organization is to enable the employees to Research Essay Example | Topics and Well Written Essays - 2000 words - 1 Research - Essay Example In this respect, it is quite essential to reassess all the data collection sources, which the researcher wants to incorporate in his research work. There are several different types of data collection sources which are directed to reveal different type of information related with the research context. I have used primary and secondary data collection mythologies in the research. For using such methods, it is quite crucial for me to reveal merits and demerits of different types of data sources and align them with his objectives of the research so that the work related to the current research can be performed and conducted in the most efficient and effective manner. The presented paper is aimed to reveal the importance and effectiveness of different research methods taken into account for the purpose of undertaking a competent research work on the topic, i.e. ‘the risk management strategy of HSBC and Barclays’. This research topic is selected for the research work as it is a comprehensive research topic, which contains some crucial and effective insights into risk management theories and practices undertaken by different business organizations. However, the span of this research topic is so comprehensive that different types of data collection sources seem to be in need. ... These two methods are relevant Internet sources and review of 'hard copy' books and journals. In addition to this, with the help of measure of reviewing 'hard copy' books and journals, an intensive library research has been conducted, in which different books and journal articles available in the library in hard copy have been reviewed. These both methods have been used for the purpose of extracting some secondary type of information. A secondary type of information can be said to be the information which has already been gathered and collected and used by previous scholars in their research work. A brief discussion regarding these two different data collection methods and their usability and applicability are presented as below: Critical Analysis of Secondary Sources for Data Collection The first and foremost method undertaken by me for collecting data regarding operational policies of both banks is Internet. In this method, the website of both banks, their annual reports and other online available sources have been taken into account for the purpose of collecting information regarding differences and similarities between risk management strategies of both banks. This method used in the research work has been proved quite helpful for retrieving the desired information. Internet is a vast source of information through which different types of information can be retrieved without investing significant amount of time and efforts. This research work based on the usage of Internet sources was quite efficient as the research problem can be resolved by retrieving some of internal information related with bank’s policies and operations. The internet search has been done for this purpose as this is the place where interviews

Organizational Behavior Terminology and Concepts Essay - 3

Organizational Behavior Terminology and Concepts - Essay Example Employees or members behave in a particular manner with the knowledge that the employer or leader has control and their processes must be followed to remain with the organization or receive payment. Theory Y is based on models that explain individual motivations as driving behavior in a group or organization. Such models are based on individual need for recognition, self satisfaction and sense of belonging within the organization. It is often thought that such characteristics more accurately explain organizational behavior, as many members perform even when benefit is reduced. In my organization, recognition and self satisfaction are at high levels, though compensation is low. This has caused many workers to seek employment elsewhere, as they still need to support their families and meet basic needs. Recognition without proper financial reward sends mixed messages to employees.Nearly all organizations operate on more than one model, based on the type of leadership and organizational goals that have been established. Cultures within an organization are made up of individuals who contribute to a set of shared values and standards. The set of shared standards or values is known as Organizational culture. Organizational culture varies from one company to another based on the type of work or tasks required, the nature of business conducted and many other contributing factors.

Challenges to Maritime Security in Southeast Asia

Challenges to Maritime Security in Southeast Asia Lt Mohd Fadhil bin Ahmad Southeast Asia: The Current Challenges of Maritime Security Introduction Since ancient times, the control (or to have at least some forms of control) over the lucrative waterways has always been the ambition of littoral states as well as those with vested and specific interests. The reasons can be abundance, such as that for the purpose of facilitating peaceful trade and commercial, or nations or empire’s expansion or projection of power and influence, or for gaining quick wealth through a less peaceful means of piracy. With everyone going for a slice of cake, it then resulted in disputes, conflicts and even war and some are still unresolved until today. Back to the present, littoral states or these adjacent to Sea Lanes of Communication (SLOC) are now not only faced with tall order of keeping of SLOC safe for navigation and secured of threats, which most often than not are mostly non-traditional in nature, but are also pressured by extra regional and international â€Å"interested parties† to do so, as such are made preoccupied in keeping these â€Å"interested parties† at bay, i.e. from interfering. Littoral states are expected to ensure safety and security as their responsibilities, on their own effort and with heavy financial cost, without any modality of burden sharing through international funding. But, the question then, do they (the littoral states) really want any forms of funding with the terms and conditions which can be interpreted as external interference? Especially, when international users have already considered the Malacca Straits for an example as an international sea lane with their rights of usage. Apart from these threats and the conflict of interest, this strategic outlook or landscape can also be looked upon as having its own opportunities at the same time. Although the factors that shape these opportunities are mainly driven by economic gain, the aspect of security interests could lead to other mutual beneficial partnership. A lot has been said on the needs for collaboration or joint efforts with regard to maintaining the safety and security of our immediate waters which include from the north-west of the Indian Ocean-Andaman, down to the Straits of Malacca and the Straits of Singapore, and up to the South China Sea as well as the adjacent seas, oceans and waters. Has this SLOC not attracted enough attention with regard to the availability of both threats/challenges and opportunities? In this regard, have we not seen the rising numbers of piracy at the Straits of Malacca before, in the early 2000s of the increased traffics and trades that play this SLOC (from 56,000 ships in year 2000 to 73000 in 2011 for ship of more than 300 GRT)? Has this situation not attracted influential players-major military and economic powers, into this foray? These only proved how vital this SLOC is, and why all concerned parties should coordinate, cooperate and collaborate–bilateral or multi-laterally, for a concentrat ed/ integrated effort. Challenges Over the years, ASEAN through its various forums has introduced numerous commendable efforts and initiatives to ensure the safety and security of its water. The outcome has been remarkably encouraging especially when incidents of piracy has dropped to a near-zero. However, there are still other works to be done especially at the Straits of Malacca and more work elsewhere vis-a-vis the South China Sea. With regard to the Straits of Malacca, with piracy no longer in the limelight, the main concern now is the increasing traffic volume as mentioned earlier. As we know, the Straits of Malacca is one narrow Strait and with this increased in traffic volume; coordinated efforts now must be focused towards regulating the North-bound passage in ensuring navigational safety and putting in place a mechanism to address shipping-related pollutions-by irresponsible acts or mishap at sea. Competition over Resources There are some issues with regard to the maritime Southeast Asia waters which have been standing out such as competition over resources. As we know, maritime Southeast Asia, which are located between the Pacific and Indian Ocean, is composed of the volcanic and non-volcanic islands and also the island arcs. The geology of the area is highly complex but it is very promising in term of resources development. Extensive continental shelves washed by seas of less than 200metres deep join many of the islands to Australia and Asia. The Continental Shelf areas are the important location of sedimentary rock which contains of yields oil, tin, and others minerals. The growing in demand for energy is obviously generating greatly increased in offshore exploration for oil and natural gas. China for example, has expended massive efforts in exploring for oil in South China Sea as well as the Pearl River Basin to the North of Hong Kong. Nowadays, we can see that the developed oil-fields in Southeast Asian waters are small and located only in continental shelf area. So that, reservoirs are being depleted and increased in exploration and competition are to be expected. At present, oil, offshore minerals and also fisheries are the main focal point of disputes and future conflict. China has claimed a major portion of the South China Sea makes other littoral feel threatened against other interests over the South China Sea and its resources. Most of the contiguous states have claimed a 200 nautical mile Exclusive Economic Zone (EEZ). Indonesian and the Philippine concept of the archipelagic state were incorporated in the 1982 Convention of the Law of the Sea. Article 47 of this convention stated that an archipelagic state may draw straight baselines to the outermost points of the outermost island. Furthermore, the 200 nautical mile EEZ, other claims of the littoral states, and the archipelagic claims of Indonesian and the Philippines and also the China’s undefined general claim, leave no uncontested or unclaimed maritime areas in Southeast Asian waters. Example like what had happened with regard to the Spratly Island where friction and some viol ence have occurred which jointly claimed by Malaysia, China, Vietnam, Taiwan and Philippines. Because of the pressure for a greater exploration develops, the areas with potential for exploration and drilling, which are normally located on or near continental shelves and disputed boundaries are becoming pressure points for disputes. The areas which are currently in disputed and believed to have hydrocarbon potential are the South-western Gulf of Thailand (involving Thailand, Malaysia and Vietnam), the waters North of Natuna Island (involving Indonesia, Malaysia, China and Vietnam), the waters offshore of Brunei (involving Malaysia, Brunei, Vietnam and China) and also the Spratly Island (involving China, Malaysia, Philippine and Vietnam). The fisheries issue is more difficult to address in many ways since fish do not respect political boundaries. The fishery resource management problems are largely unresolved and frequently not even identified. The recent changes in the Law of the Sea, especially the establishment of 200 nautical mile economic zones, make governments are ill-prepared to cope. The establishment of the 200 nautical mile economic zones has created severe hardship for fishermen of certain Southeast Asian nations. For example, Thailand has suffered the loss of some 115,000 square miles of traditional fishing grounds. It is reported that most of the Thailand fishing fleet has been force back into the Gulf of Thailand which is already overfish. Sea Lines of communications, the Straits, the Achipelagoes and Extended Jurisdiction The question of the unilateral extension of maritime jurisdiction is gradually over loading regional mechanisms designed to avoid conflict. Political orientation and economic circumstances are important fact ors in the temptation to use force in order to establish or defend a maritime claim. Within ASEAN community there are well-established, if not perfect, informal procedures for settlement of disputes. The communist states of the East and Southeast Asia are less practicable and have used naval power in the recent past to emphasize their claim to areas in the South China Sea. Use of the straits and sea lines of communication throughout the region affect not only regional powers but also international trading community. Closure, for any reason, of the straits of Malacca and Singapore would severely damage the economies of Japan, Indonesia, South Korea, as well as other states. Major shipping routes of international importance use Indonesia’s Sunda, Lombok, Makasar, and Ombai-W etar straits. The Philippines, which also has declared its achipelagic status, possesses international passages within its territory. The maintenance of open sea lines of communication is of great interest to nations using the South China Sea. The major north-south routes transit the Natunas area disputed by Indonesia, Malaysia and Vietnam. They also pass through the Paracel and Spratly zones disputed by China and Vietnam as well as other states. Future local naval engagements in either of these areas will impede or lengthen the transit period of user nations. The extended jurisdictional claims of China (legally unspecified but encompassing much of the South China Sea) and Vietnam require the most attention. The Chinese and Vietnamese claim the Paracel and the Spratly areas based on their claims of historical occupation. The Chinese evicted the South Vietnamese from Paracels in the 1974. Oil is being extracted to the west of these islands and is rumoured to exits on or very near the Chinese-occupied Paracels. The Spratly area viewed as being potentially rich in oil and natural gas. So far China has not pressed its claims to the Spratlys by occupying one or more of the islands. Vietnam and Indonesia are currently at a stalemate in their discussions over the delineation of their maritime boundaries. The talk have been going on for five years and involves rights to hydrocarbons located in the continental shelf north of the Natuna islands which are occupied by Indonesia. Indonesia has allowed Marathon Oil Company to explore in this area. Vietnam has vigorously and challenged this contract and stated that â€Å"foreign companies should pay attention to this matter and should not conduct survey and exploration operations in the disputed area without Vietnam’s consent†. Any oil company which failed to observe these instructions must be held responsible for the consequences arising from its act. Impact of the Arms Build-up and Major Power Interests The South China Sea and the maritime waters of Southeast Asia are of major strategic importance to the littoral nations as well as the major powers. The guarantee of innocent passage for the merchant and military ships of all nations is fundamental to stability in Asia. Passage in these waters, however, is becoming increasingly constricted especially in the sea lines of the South China Sea and the Vital Straits of Malacca, Sunda, Lombok, and Wetar-Ombai, all of which are within Indonesian archipelago. Waters adjacent to these sea lines as well as the straits are sensitive for security and political reasons. These seas are bordered by countries of very different political ideologies and political outlooks. The western area (Spratly Islands) of the South China Sea especially sensitive, mainly because so many states have made claims to and have occupied island in this area. Potential strategic uses for the more developed island islands in the Spratly included bases for sea line interdiction, surveillance and possible launching points for further attacks. The Philippines and the Indonesia have particular reason to seek for influence maritime activity in parts of their archipelagos. The south of the Philippines, especially the Sulu Sea area, is a focal point for continuing friction with our country. Supplies for the continuing military support for the Moro National Liberation Front and New People’s Army in Zamboanga, Tawi-Tawi, Palawan and Davao are via sea routes. Indonesia vie ws the eastern portion of the country with continuing concern for security. Other strategic considerations include continuing use of the major straits for military purposes. East to west passage in important for surface units of all navies. North to south passage is also importance to submarines. The existence of the U.S. military bases in the Philippines and Soviet bases in Vietnam serve to complicate the security picture in the South China Sea area. Clark Air Base and Subic Naval Base in the Philippines have been importance features of U.S. security policy in Asia since World War II. Both are vital logistics support facilities which allow the U.S. Navy and Air Force to stand behind security commitments made to Japan, South Korea, the Philippines and Thailand. These bases also support U.S naval missions in the Indian Ocean. The United States has provided a continuous military presence in Asia since 1975. This presence has enabled the ASEAN nations, Hong Kong, and Taiwan, to increase their gross national product by an average of 10 per cent. While the United State does not take credit for the economy and the security successes of most of these countries, its policy of deterring Soviet, North Korean and Vietnamese intimidation has been effective. In the mid 1980s, the Soviet has a quantitative advantage in the military balance in the Pacific region, having greater numbers of newer, more sophisticated submarines, tactical aircraft, bombers, and infantry and so on. At present Soviet naval and air forces would be severely disadvantaged in a conflict with United State forces in maritime Southeast Asia. China’s impact on the security of maritime Southeast Asia already been outlined as it affects the Spratly area and also China’s relation with Vietnam. Other considerations worthy of mention are th e upgrading of China merchant fleet and evolution of the PLA navy in recent years. China has not entered the maritime power competition but clearly has the capacity and will to do so. In the near future, China will further expand its volume of maritime trade on a global scale. The PLA navy is attempting to catch up rapidly with those of the Soviet Union and the United States by developing a seaborne nuclear deterrent. It is also obvious from the interview with Liu Huaquing, head of the PLA navy, that China is serious about protecting its claim to the resources of the South China Sea as well as asserting itself as a maritime power in Asia. At present, the Soviets are effectively projecting their military power into an area which had previously been a preserve of the West. It is disconcerting to United States power to have the Soviets expanding their air and naval assets in Cam Ranh Bay as well as conducting a large scale construction programme within that base. The Cam Ranh Bay base in being expended into an advanced staging and repair facility which will save the Soviets time in projecting their naval forces into the Indian Ocean. In parallel and as back-up facility, in case of a break in relation with Vietnam, which is not likely to happen. The soviet are also developing the naval facility in the Kampuchean port of Ream. These points having been made, the soviet presence in Southeast Asia is prominent only in the military area. The KGB activity in Indonesia, Thailand and Malaysia in recent years has been closely monitored by the security agencies of these countries. However, the soviets present no role models for eco nomic development. Future Developments and Conclusion The 1982 UNCLOS provides compulsory procedures for the settlement of disputes. Many venues are open to disputing parties, including arbitration, adjudication and conciliation, as well as other regional or local ad hoc procedures. As an example is ASEAN Defence Ministers Meeting Plus Expert Working Group (ADMM Plus EWG) on Maritime Security. This is one EWG which is giving full attention in as far as â€Å"providing a platform for information sharing among ADMM Plus countries in the hope of enhancing and further developing mutual confidence towards regional peace and stability† is concerned. It is sure that with the activities already conducted such as the Table-Top Exercise (TTX) held last year, and those already on the drawing board (i.e. to establish a virtual communication network/website, to conduct exercises at sea); practical operational cooperation in common areas of maritime security will soon become a norm (standard practice) among members, at least, where maritime se curity is concerned. Conflict in which resources are said to be the major issue but where, in reality, strategic position is the major motivation, will be more difficult to resolve. Solutions to fisheries questions will apparently leave some countries, such as Thailand, disadvantaged. The claims to ownership of hydrocarbon are, in theory, more easily negotiated. Joint development in production and policy is a possible solution to competing claims within ASEAN. With no clear sight of a permanent solution, the easiest way out as a short term measure is to a model a Joint Development Area (JDA) involving all the respective claimants such that of the Malaysia-Thailand JDA which jointly exploit fisheries and hydrocarbon-based resources. It is worth noting that this idea of JDA has in fact caught the attention of claimants to other disputed areas as well. Therefore, if we could not resolve the challenges we might as well capitalise on the opportunities. The question of providing a security presence in the region will increasingly become a problem for the regional powers. It may become increasingly difficult for the United States to continue to maintain its long term air and naval presence in Southeast Asia. Political and economic constraints are cited by friends of United States when there are ask to share greater cooperative security burdens. The major security burden of the future will fall upon the ASEAN nations, Australia, Japan and South Korea. National interest in the security terms may serve to overcome other inherent obstructions such as South Korea-Japanese cultural issues and the lingering effect of anti-Japanese feeling in Southeast Asia as a result of World War II. Australia may have a heightened role to play, given a receptive political climate, as a partner in co-operative naval and air patrol agreements and as a fall-back position for the United State forces. The regional communist states (China, Vietnam) appear to be transferring to the South China Sea their current confrontational relations. In order for stability to be maintained in the South China Sea, China and Vietnam will need to avail themselves of existing mechanisms for resolutions of disputes. References: ASEAN Partners invited to Jointly Develop Gas Field, Business Times (Kuala Lumpur), 14 November 1984. The Malaysian Chief of Defence Force Presentation on 10th ASEAN Chief of Defence Force informal Meeting, Bandar Seri Begawan, Brunei Darussalam, 19 to 21 Mac 2013. Robert A. Brand, Defence Down Under: An American View, Pacific Defence Reporter, June 1985. J.C Johari, International Relation and Politics, (New Delhi: Sterling Publisher 1997). You Ji, The Armed Forces of China (Australia: Allen Unwin, 1999).

Michelangelo :: Art, Paintings

Michelangelo Michelangelo di Lodovico Buonarroti was born on March 6, 1475 in Caprese, Tuscany. His dad was Lodovico di Buonarrotto and his mother was Fracessca Neri. Michelangelo was also the second of five brothers. His mother was not capable of raising Michelangelo so his dad let a stonecutter’s wife raise him. Sadly, Michelangelo’s mom died when he was six (Bonner Par. 1-13). Michelangelo’s family moved to Florence, Italy a month after his birth. Although his family was not wealthy, Michelangelo went to school in 1482. When Michelangelo started to excel in the arts his dad was not happy. He wanted Michelangelo to become a government or military figure. He beat Michelangelo to steer him away from the arts. Finally, at age 13 Michelangelo’s dad gave up and let Michelangelo start an apprenticeship under Domenico Ghirlando to learn (McNeese 11-21). Michelangelo’s first sculptures were made when he was around age 16. These sculptures were the Battle of the Centaurs and Madonna of the Stairs. The Battle of the Centaurs consisted of nude Greek men fighting centaurs. Centaurs are creatures that have the top half of a man and a bottom half of horse. These sculptures are what told Giovanni de Bertoldo, Michelagelo’s second teacher, that he had a unique calling for sculpting (Bonner Par. 1). Shortly after arriving in Rome, Michelangelo was hired to make a Roman god sculpture. Michelangelo chose to sculpt the Roman god of wine, Bacchus. Michelangelo spent a year on the project. The original customer was not happy with but Jacopo Galli, a Roman banker, purchased the piece. This sculpture is what lead Michelangelo to become more famous (McNeese 34). The next sculpture that Michelangelo made was for a French cardinal, Jean Villiers de Fezencac. The cardinal wanted a sculpture of Virgin Mary and Jesus. Michelangelo signed a contract to be paid 450 ducats if he completed the sculpture in one year. Gladly, he finished the sculpture successfully. The sculpture was called the Pieta and consisted of the siting Virgin Mary with the dead body of her son Jesus across her lap (McNeese 35). In April 1508 Pope Julius II hired Michelangelo to paint the ceiling of the Sistine Chapel (McNeese 87). The Sistine Chapel was where major papal ceremonies took place (Summers 11). Although Julius II just wanted Michelangelo to paint the ceiling of the chapel Michelangelo had bigger ideas. By 1513, Michelangelo had around 340 figures on the ceiling of the chapel.

Cadbury and Kraft

The acquisition of Cadbury faced widespread disapproval from the British public, as well as groups and organisations including trade union Unite,[29] who fought against the acquisition of the company which, according to Prime Minister Gordon Brown, was very important to the British economy. [30] Unite estimated that a takeover by Kraft could put 30,000 jobs â€Å"at risk†,[24][31][32] and UK shareholders protested over the Mergers and Acquisitions advisory fees charged by banks. Cadbury's M;A advisers were UBS, Goldman Sachs and Morgan Stanley. 33][34][35] Controversially, RBS, a bank 84% owned by the United Kingdom Government, funded the Kraft takeover. [36][37] http://www. publications. parliament. uk/pa/cm200910/cmselect/cmbis/234/23405. htm High quality global journalism requires investment. Please share this article with others using the link below, do not cut ; paste the article. See our Ts;Cs and Copyright Policy for more detail. Email ftsales. [email  protected] com to buy additional rights. http://cachef. ft. com/cms/s/a153ff94-595f-11df-99ba-00144feab49a. html#ixzz1dKyAgSEK Cadbury helps Kraft to 26% rise in revenuesBy Greg Farrell in New York and Elizabeth Rigby in London Published: May 6 2010 23:54 | Last updated: May 6 2010 23:54 Kraft Foods reported net revenues of $11. 3bn for the first quarter 2010, a 26 per cent gain over the comparable period in 2009, much of it fuelled by the US food company’s acquisition of Cadbury, completed in February, and aided by favourable currency exchange rates. Organic revenues for Kraft grew 3. 3 per cent for the quarter, while Cadbury’s organic revenue growth was 8. 2 per cent. Net earnings for the company were $1. 9bn, largely from a $1. 6bn gain on the divestiture of Kraft’s pizza business.

The Life and Accomplishments of Thomas Paine Essay

The Life and Accomplishments of Thomas Paine Thomas Paine came as a English man who didnt have much of anything, not many friends, not much money, but with the help of others wishing to keep him alive and give him a chance at a new life. Thomas Paine grew from a sick, unshaven, almost penniless, dirty man to a clean shaven man who helped band thousands of Englishmen together to fight for Independence. Thomas Paine was born in England on January 29, 1737. Paine travelled to American 1774, He landed, then went to Pennsylvania. When he landed he started teaching two children with the recommendation of Benjamin Franklin. After he got a job as a journalist and essayist and helped a Scotsman named Robert Aitkin start†¦show more content†¦One night soon after, Paine was drunk with Sam Adams and Michael Clowsky, the expatriate pole and he mentioned that he thinks they need a new world, or independence. At first the Pole laughed at him, but Adams liked the idea. Aitkin still tried to get Paine back because many people liked his articles and his poems hed have in the paper. Paine still stood his ground and said no, Aitkin also didnt want Paine to hold a grudge, but Paine said he doesnt hold a grudge against anyone but himself. One of Paines friends was Thomas Jefferson. Paine looked forward to sharing a pot of coffee with him, dinner or just sitting in front of a fire. Jefferson drew from Paine as much of him as he could and then put the confused memories and assembled it all with meaning. One time Jefferson was giving a small dinner and asked Paine to come. At first Paine refused because he valued his friendship with Jefferson and didnt want to make a fool out of himself in front of Virginians. Jefferson finally persuaded Paine to go. Paine was amazed at the dinner. Washington knew of Paine and quickly shook hands with him. Washington often read the Pennsylvania Magazine while Paine didnt expect him to of read anything. Paine grew a friendship with Washington and wasnt surprised when Washington was made commander in chief of group of Yankees who were like hungry wolves around Boston. After meeting a family called the Rumpels,Show MoreRelatedPrimary Source Analysis Common Sense Essays796 Words   |  4 Pages Primary Source Analysis Thomas Paine Common Sense Context: In result of The Seven Years’ War Britain controlled American trade and territory. In order to pay for the expenses of the war several taxation acts and military presence were implemented such as the Sugar Act, Stamp Act, Currency Act, Quartering Act and the presence of British troops at the colonies. Consequently, Americans who thought these actions violated their political and constitutional liberties opposed these policies withRead More46 Pages Essay examples870 Words   |  4 PagesPages: Thomas Paine, Common Sense, and the Turning Point to Independence, ISBN 9780762418138. Scott Liell’s book 46 pages: Thomas Paine, Common Sense, and the Turning Point to Independence ultimately describes Thomas Paine’s life and showcases the struggles he went through and the outside forces that influenced him to write Common Sense. Liell’s book also expresses the importance of Common Sense, stating that it is the â€Å"single most influential political work in American history† (16). Paine wasRead MoreThe Declaration of the Rights of Man and the Citizens, 1789 Essay866 Words   |  4 PagesNational Guard and Thomas Paine, an English political thinker, were major contributors in the drawing up of the declaration. Lafayette made several drafts which he subsequently sent to Thomas Jefferson, an American envoy to France. Jefferson added some considerations of his own, based from American experience. In particular, Jefferson made a provision to have an amending constitutional convention on periodic intervals. The first political paper written by Paine caught the attentionRead MoreThat Which We Obtain Too Easily, We Esteem Too Lightly. It Is Dearness Only Which Gives Everything Its Value.1514 Words   |  7 Pagesesteem too lightly. It is dearness only which gives everything its value.-Thomas Paine Assignment: Do we value only what we struggle for? Plan your response, and then write an essay to explain your views on this issue. Be sure to support your position with specific points and examples. (You may use examples from your reading, observations, or, knowledge of subjects such as history, literature, science.) Thomas Paine once said, â€Å"That which we obtain too easily, we esteem too lightly. It isRead MoreAmerican Revolution and William Byrd Essay650 Words   |  3 PagesByrd’s life in Virginia reflect British influences? How did it reflect American characteristics? (Mention pertinent customs, interests, institutions, and objects.) 2. In view of William Byrd’s great wealth and influence in Virginia, why didn’t he simply stay in America? 3. In what respects was colonial Virginia an aristocratic society? In what respects was it democratic? 4. The author suggests that in England, William Byrd was something of a gadabout, whereas in America his life wasRead MoreThe Rise of the Sovereignty of the Peoples of Europe and the Americas1758 Words   |  7 Pagesgrown strong in several European states, and as the cognizance of people threaten to weaken the system, influential Europeans had to strongly defend absolutism by clarifying its favorable functionality and religious bases. Some philosophes, such as Thomas Hobbes, believed that human nature was evil; hence, humans could not direct themselves and needed a king to guide them. As a result, kings had authority to set laws and rule as they pleased without being arbitrated. According to the theory of theRead MoreCharles Louis De Secondat, Baron De Montesquieu, And Thomas Paine1968 Words   |  8 PagesBaron de Montesquieu, Mark Kishlansky, and Thomas Paine. Each of these men are different in their own rights but all strive for the common accomplishment of the perfect balance and formula for the government and their public. Throughout my term paper elaborate on Montes quieu’s â€Å"Spirit of Laws† chapters twenty two through twenty-six, Mark Kishlansky â€Å"a Monarchy Transformed: Britain 1603-1714† chapters one through two. I will then go on to discuss Thomas Paine’s â€Å"Common Sense† and then return to MontesquieuRead MoreThe Rise of the Sovereignty of the People Essay1743 Words   |  7 Pagesmid seventeenth century to the end of the eighteenth century, and even as the system began to weaken, some influential Europeans strongly defended absolutism by clarifying its favorable functionality and religious bases. Some philosophes, such as Thomas Hobbes, believed that human nature was evil; hence, humans could not direct themselves and needed a king to guide them. As a result, kings had authority to set laws and rule as they pleased without being arbitrated. According to the theory of theRead MoreA Nation Of Pride .. Lifein America After The Revolutionary1034 Words   |  5 PagesA Nation of Pride Life in America after the Revolutionary war went through major transformations. The first seeds to a feeling of nationalism were planted at the end of the French-Indian war, however, the growing sense of pride and unity fluctuated at the conclusion of the American Revolutionary War. Chiefly, the Americans felt presumptuous in their ability to lead an individual nation, and they still harbored harsh feelings against the British due to their cruelty ensuing the French-Indian WarRead MoreEssay about Henry Wadsworth Longfellow940 Words   |  4 PagesLongfellow’s visions. Some poems dealing with nature and his visions are Daylight and Moonlight, Hymn to the Night, Daybreak and The Rainy Day. Each one describes a different time of day, whether it personifies the wind in Daybreak or gives a life lesson about gloomy days in The Rainy Day. Unlike his contemporaries, Emerson, Poe, and Whitman, his poetry isn’t far-fetched or musty, trying to collapse the mind with theory and philosophy. Even in his longer works, like Hiawatha, The Skeleton