Vincent van Goghs Life and Accomplishments - 740 Words

Vincent van Gogh is one of the most famous artists of all time. He was born in 1853, in the town Groot-Zundert, Netherlands. He inherited his artistic abilities from his mother, who was also a very talented artist by the name of Anna Cornelia Carbentus. Van Gogh is well known for having psychological problems. His problems began at a really young age and it is something that he battled with all throughout his life, and it is revealed in his artwork. Although van Gogh is one of the most famous artists of all time, very few people were familiar with his work until after his death. Very few people knew of Vincent van Gogh until after his passing, but during his ten year art career he created quite the collection. â€Å"Van Gogh produced about†¦show more content†¦(Dewitte 2012) Vincent van Gogh battled with psychological and emotional problems beginning at a very young age in his life which eventually led to suicide at the age of 37. Exactly one year before he was born, his mother gave birth to a stillborn child with the same name. Growing up having to see his name and birthday on a headstone caused some real emotional distress is the young artist’s life. Van Gogh had his first mental breakdown after the woman he loved refused to marry him. Afterwards he devoted himself to God and dabbled in ministry for a little while until he refused to take the entrance exams into priesthood because he didn’t like the latin language, and forced to find a new occupation away from preaching. That is when he took up art as a profession. His brother, Theo, sponsored him as he was getting started. Vincent van Gogh had a terribly sad love life. He always fell in love with women whom he thought he could help. He fell in love with a widowed cousin but she wasn†™t interested in him and ran away. He then fell in love with an alcoholic prostitute, and van Gogh became deeply depressed when she took up prostitution again. His parents had to threat to cut off his money supply if he didn’t leave the prostitute and that town. For several weeks after this, van Gogh traveled around from place to place painting the land and its people. Also, the night before he died he visited another prostitute and paid her by cutting off his ear. WhenShow MoreRelatedThe Starry Night By Vincent Van Gogh1582 Words   |  7 PagesUnderstanding the Arts Thesis Question 11-07-14 Vincent van Gogh One of my favorite pieces of art growing up was The Starry Night by Vincent van Gogh. Van Gogh was a man of his times, but what was his life like? Van Gogh had a religious upbringing and was originally going to be a minister as his occupation. But my main focus and what I want to know, is what were the influences on his life and how did they affect his painting? Between all of these things van Gogh had many influences. The religiousRead MoreThe Stars in Van Goghs World 774 Words   |  3 PagesThe Stars in Van Gogh’s World â€Å"I often think that the night is more alive and more richly colored than the day .† He demonstrated this ideal through his painting â€Å"The Starry Night,† one of the most iconic paintings of nineteenth century. Through this painting, Vincent van Gogh shared a very personal experience with the viewer. The nature of the night became a symbolic image to van Gogh. The representation of the small town resembles the small scale of human life. The Church points directly upwardRead MoreSigns and Symbols Art Essay1427 Words   |  6 Pagesartist can transmit their message, using signs and symbols. This essay will consider two artists that work are defined as being characterised by signs and symbols and use art as means of communicating with the world they live in; Dutch painter Vincent Van Gogh (1853-1890) and Australian artist Brett Whiteley (1939-1992). 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Around the end of World War II a group of U.S volunteer historians, architects and, art experts were sent into war zones to recover

Motivation To International Business Free Essays

Domestic market: VOSCO will still be the biggest shipping company especially in bulk and dry bulk cargo transportation while continuing to develop oil and container shipping International market: VOSCO tend to be more active and concentrate on seaborne trade within Asian Region (such as Korea, China, Indonesia†¦) as well as furthering other freight routes all over the world (Africa, Europe and America). Motivation why VOSCO want to expand their market to foreign market because Currently the demand of shipping in Vietnam is limited and just holds a minor part. So VOSCO certainly will need to enter foreign markets to get more profit and customers (sources of cargo-supply in long term) and utilize the fleet capacity (bulk, tanker and container ships) as well as reduce the inventory cost and promote economies of scale. We will write a custom essay sample on Motivation To International Business or any similar topic only for you Order Now In the near future demand for import-export from regional countries and the amount of cargo in international shipping expects to rise tremendously in the near future. According to UNDESA 2012, worldwide commercial good transported by sea will increase by 36% in 2020 and double the gross tonnage by 2033, especially bulk cargo still remain as the major – which is also the strength of VOSCO fleet. The barriers to entrance foreign market are reduced or eliminated when Vietnam joined ASEAN and WTO recently: VN has been a member of WTO since 2007, commercial relations with over 220 countries and territories, sign 88 bilateral trade agreements, establish 7 FTA with 15 countries. So removes significantly trade barriers and is good condition for Vietnamese companies, specifically VOSCO to enter foreign markets. VOSCO has a lot of good competitive advantages to develop further like: low-cost and skilled crew (seafarers), good related and supporting system such as shipbuilding industry, ports†¦ (VOSCO is a member of VINALINE)†¦ Moreover the company can manage and exploit their own fleets therefore positively seek to customers and participate in international market without dependence on other partners. In addition, VOSCO officially takes part in foreign market also means the company have to deal with a lot of threat. The biggest one is the competition from much bigger rivals around us such as COSCO, Hanjin†¦ in both price and quality wars, then other threats emerging from the host country like culture, policy and currency. Now move to factors this company should consider in shaping their strategies to compete in foreign market. We did mention that China and Indonesia can be potential foreign market so let’s take a look at some external environmental analysis of them: Political Factor: both Indonesia and China are considered as stable political environment, unlikely the high political risk in Africa. Tariffs are high but on decreasing slope. The recent dispute on The East Sea between China and some countries including Vietnam may not affect too much on trade between countries. Economic Factor: both countries are in trillion dollar GDP club. Currently China’s economy is the second biggest economy in the world and Indonesia ranks 15th. Especially FDI plays a vital role in China and Indonesia growth rate. Trade between these two countries with other all over the world continues to rise significantly regardless of the bad impact of public debt in Europe economy. Socio-cultural Factor: Population in Indonesia and China is extremely high not only in Asia but in the world. However there’s a big difference between these culture, especially in religion(major religion in China is Buddhism but Indonesia is Muslim) Technological Factor: Transport system and Communication System in these countries are effective and highly developed compared with other in region. From this analysis we can see that the company should choose a proper method to access the market. We think the way of merger and acquisition or integration with a local freight forwarder would be efficient because setting up a new affiliate is risky (postponement). Nevertheless setting up subsidiary or using will help the firm take the initiative in linking with local customers. Beside that VOSCO should focus on its own strength in shaping other strategies. Generic competitive strategies: Focus on market niche will be a good choice because VOSCO now take advantage in dry and bulk cargo transportation. It also means mineral, grain and other agricultural product will be the major commodity. In shaping the production strategy, there are two main factors: fleet and logistics service. Like we said before, VOSCO should renew and upgrade regularly their quality and functionality fleet to meet the international transport demand. For example: Firstly, technical improvement in ship sizes and draft is required (international coal shipping require 30,000 – 70,000 DWT vessels; demand for regional rice shipping currently concentrate on under 10,000 DWT vessels but in the near future it will increase to 20,000 – 30,000 DWT) Secondly, standardization factor (the problem of registry – Vietnamese registered vessel may satisfy the operation standard but in fact it is unfavorable in international transport because standards by VR may not strict enough). The factor of logistics activities in both home and host country is very important. Investing in logistics infrastructure such as warehouse, inland transportation†¦ in China or Indonesia should be a long-term objective. Initially it should be integration with local providers. Expanding business in foreign market certainly need to consider factors in human resources. Integration can be seen as the first step before MA process. Initially local shipping agent and logistics provider will run totally by local employees (inpatriate) then gradually replaced by our expatriates especially the top position. Therefore selection, training and development those expatriates will play an important role (Ex: Culture: China – Indonesia). Secondly VOSCO must set up a competitive compensation package to motivate them and finally a proper relocation policy. Move to financial issues, initially the company should not consider the financial objective as the most important. Instead, the outcome better focus on (which is reflected by customer satisfaction). Another factor is the source of fund for the subsidiary. Depend on the (high) IR and exchange rate in both China and Indonesia, it’ll be better if the fund depends on both parent company and local borrowing and they uses the most common method: dividend remittance to pay back the parent firm. Finally regular financial report to the VOSCO headquarter is necessary in order to hedge the risk and develop their own financial strategy. The last but not least is containerization. Expand the business focusing on dry and bulk cargo market doesn’t mean we skip the container market. Like I said, this is a long-term objective because the current inefficiency of VOSCO container vessels. Therefore, profit from bulk cargo shipping can be reinvested in developing container lines services in the future. How to cite Motivation To International Business, Papers

Legislative Consistencies and Inconsistencies - MyAssignmenthelp

Question: Discuss about the Legislative Consistencies and Inconsistencies. Answer: Introduction In the modern era, selection of appropriate tools and techniques of marketing is crucial for the success of an enterprise. Furthermore, the use of marketing and sales tactics assists in enhancing the overall visibility of brand in the marketplace(Percy 2014). Companies are also able to improve areas such as brand recognition, awareness and the overall degree of customer loyalty. The use of marketing can help organizations to gain a competitive advantage over other market players. The present research reflects the overall environmental analysis of Woolworths supermarket. The retail chain was founded in the year 1924, and it is considered as a market leader in supermarket industry of Australia(Percy 2014). The objective and goals of Woolworths are mentioned in this study. On the other side of this, the marketing mix and sales strategy employed by the selected organization is also highlighted in this report. In todays corporate era, the importance of good marketing/industry analysis cannot be neglected. Companies operating at small, medium and large scale are required to carry out effective analysis of the market or industry in which they carry out their business operations. Analysis of marketing environment at frequent interval is essential for long term sustainability of a business enterprise(Greenland et al. 2016). On the other hand, marketing analysis also supports in identifying the changing demand of customers and gaps in the market. An effective analysis of industry or market supports in the getting economic overview and identify the opportunities of growth in the market. At present, the grocery and supermarket industry of Australia is highly competitive and the annual revenue growth of the industry is 4.2%. The current value of Australian supermarket industry is $105.3 billion and it is expected that in the year 2016 to 2017, the industry will grow with the rate of 3.3% (IBIS World 2017). The key reason behind such adequate growth rate can be termed as the effective strategies which have been employed by the businesses operating in the industry. These strategies have helped companies to create more demand among people in the market and attract them to by the products and services offered. Over the past few years, there has been a significant rise in the demand for private label products ranges in the entire industry. The result of this is that the organizations have been able to find better and more potential opportunities in terms of growth and development(Jaafar et al. 2016). Nowadays, businesses operating in the supermarket and grocery industry of Australia are also focusing on developing and offering private labelled products. The rationale behind this is that these products can offer better margins and thus, contributes a lot to enhancing the volume of profits(Taylor 2016). Competitive Analysis Fierce competition is the term which can be used for the supermarket and grocery industry of Australia(Hingley, Lindgreen Grant 2015). Over the past few years, Coles and Woolworths were the dominating players in the industry. However, entry of Aldi and Lidl in the market has adversely affected the overall market share of Coles and Woolworths. The growth rate of the industry has attracted new players to enter the market and attain the desired volume of sales(Blakeman 2014). At present, the entry of discounted retailers such as Costco and Aldi has resulted in influencing the overall shopping trends in the country to a great extent. The other players in market include Metcash Ltd, Wesfarmers Limited, Kaufland and Amazon grocery division (Retail World 2017). It has been analysed that the overall volume of sales, profits and customer base has been affected by the intense competition within the industry. On the contrary of this, it can be critically argue that Aldi with its discounted pricing strategy has emerged as the biggest threat for all the organizations in the supermarket retail industry. The company is expanding its business operations and activities very rapidly, and this has become the issue for companies such as Coles and Woolworths(Fels 2015). Apart from this, the price competition within the industry is also expected to increase because of the aggressive discounted pricing strategy which has been adopted by brands such as Lidl and Kaufland. The result of this is that Woolworths is not forced to operate with a low price strategy to maintain its existing market share in the industry. The competitive analysis of supermarket and grocery industry of Australia reflects that the duopoly of Coles and Woolworths is affecting adversely because of the increasing competition and entry of new market players(Leigh Triggs 2016). Aldis business strategy emphasizes on factors such as low price, bigger stores, and fresh foods are supporting the brand to attract more and more customers(Sutton-Brady, Kamvounias Taylor 2015). It can be expressed that the existing market players are now facing issues regarding attracting new customers and retaining the old ones.. The bargaining power of buyers in Australia supermarket retail industry is very high, and this has affected the overall prices of businesses operating in the same. The rationale behind high bargaining power is that the customers in the industry are available with a lot of options to choose from(Price 2016). The supermarket retail stores operating in the country are facing issues and challenges in terms of carrying out negotiation with all its customers(Wardle Chang 2015). The demand of private labelled brands among customers in the industry has been increased to a great extent. The result of this is that companies are forced to operate with a more diversified range of private labelled products. On the other side of this, customers in the Australia supermarket and grocery industry are now more interested in buying products at low prices, and they also prefer to shop from bigger retail stores. The brands operating in the industry have been forced to carry out changes in their overall pricing and product strategy to meet the demand of customers(Schultz, Patti Kitchen 2013). Aggressive promotion, strong branding, and low price are the key factors which influence the overall decision making of customers in Australia supermarket and grocery industry. The mentioned above graph represents the products and service segmentation of Australia supermarket and grocery industry. It has been analysed that dry and packaged foods are the most demanded by the customers. Apart from this, milk, dairy products, fresh fruits, vegetables, toiletries, health products, cigarettes, beverages, bread and bakery products are also demanded by customers in the industry. Objectives and Goals The development of business objectives and goals are essential as they provide clear guidelines and directions to companies. Furthermore, short and long term goals help in directing efforts of employees and staff members(Sutton-Brady, Kamvounias Taylor 2015). Challenging goals motivate workers and encourage them to give their best towards success of the enterprise. However, it can be critically argued that organization should emphasize on the formulating goals which are clear, realistic and measureable. The development of business objectives and goals are essential as they provide clear guidelines and directions to companies. Furthermore, short and long-term goals help in directing efforts of employees and staff members(Vernuccio Ceccotti 2015). Challenging goals motivate workers and encourage them to give their best towards the success of the enterprise. However, it can be critically argued that organization should emphasize on the formulating goals which are clear, realistic and measurable. The main and most important goal of Woolworth supermarket is to put its customers on priority in all the business situations. In addition to this, the objective company is to offer a diversified product range to all its customers at prices which competitive(Fels 2015). Developing a strong team and culture which emphasize on generating high degree of customer satisfaction is another important objective of Woolworths. The long-term objective of Woolworths supermarket focuses on reducing the overall cost of operations and carrying out improvements in its existing processes. Developing a cohesive brand is also the key business objective of the selected organization (Woolworths Group 2017). The company invests all its efforts and resources in the accomplishment of these objectives. Furthermore, useful tools of monitoring are employed by the brand to ensure that all efforts and resources are being invested in the right direction. Refreshing stores and upgrading the product offering as per the changing needs and demand of people in the market is another objective of Woolworths. On the contrary of this, it can be critically argued that the organization also emphasizes in areas such as sustainability and it has developed some objectives regarding the same. For example, the companys objective is to adopt more sustainable practices linked with product packaging. At the same time, reducing the carbon emissions, zero waste going to landfill, sustainable sourcing of raw materials and reducing carbon footprints are the key sustainable goals which are developed by Woolworths (Woolworths Group 2017). Marketing Mix Strategies Marketing mix can be defined a set of factors which are managed and taken care by companies to influence the decision-making process of people in the market. The marketing mix of businesses consists of four major factors which are products, price, place, and promotion. These factors are affected by the change in competition, customer needs, and market trends. The marketing mix of Woolworth is mentioned below as: Product - Woolworth is an Australia based supermarket retailer which offers a diversified range of products and services. The core products offered by the company include meat, fresh vegetables, fruits and packed products. The company also emphasize on maintaining high and the best possible level of quality in all its products(Chapman et al. 2014). The result of this is that the brand can acquire the high degree of satisfaction among all its customers. The product range of Woolworth has been positioned in the market as a healthy one, and this has helped in attracting more customers. Different types of quality measurement tools and techniques are employed by the supermarket to ensure high quality of all products delivered. Price At present, the pricing strategy adopted by Woolworth is higher as compared to the price of other players in the market. However, the strategy of selling quality products at slightly higher prices has helped the brand to acquire desired market share. The company has also adopted a reward system for its employees(Ewing Ramaseshan 2015). Here, different types of vouchers and offers are provided to the customers with an objective to increase sales. On the contrary of this, it can be critically argued that the entry of discounted supermarket stores such as Aldi and Lidl has forced Woolworths to lower down its prices to maintain its existing market share. Place The place can be defined as the location from the where products and services are being delivered to the people in the market. It can be expressed that at present the company is operating with more than the 950 stores in the Australia market. It indicates the customers of Woolworth do not face any issues in buying the products because of the availability of stores in different locations. In addition to this, the company also offers its products and services to customers through online medium(Blakeman 2014). Woolworths has developed its e-commerce website and mobile application which makes it very convenient for people in the market to buy the products. The distribution networks of the organization are wide and highly effective. Promotion Woolworths is using both traditional and modern tools for carrying out marketing and promotion of its products and services. Here, radio, television, and newspaper are the key traditional tools which are employed by the brand. The main objective of Woolworth behind using promotional tools is to create more and more awareness among people in the market. On the other hand, it also aims at getting the competitive advantage through its promotional strategies. Online tools such as email social media and internet marketing are also used by the brand. The use of online marketing tools helps in increasing sales and profits of Woolworths. Sales Strategies The sales strategies employed by Woolworths can be termed as quite effective as they have helped the brand in acquiring adequate market share and revenue. The sales strategies of business highlight the essential tools and techniques used by organizations with an objective to increase sales and profits(Biddle 2016). The selected organization aims at acquiring sustainable competitive advantage and enhancement of sales with its marketing and sales strategy. Here, the company has adopted different types of sales strategies to accomplish its objectives. For example, Woolworths has adopted the strategy of the offering better value and quality products to all its customers. The result of this is that the company is able to acquire the higher degree of customer satisfaction and increase its sales. Price reductions can be termed another sales strategy which has been employed by the supermarket retailer. It can be expressed that Woolworths has carried out approximately $125 Million decreases in its prices since the year 2016. The main motive behind these reductions was to encourage more and more people to buy the products offered by Woolworths. The selected business enterprise also focused on matching its online prices with the prices of products and services displayed in the store. The benefit of this is that Woolworths was able to create higher degree of satisfaction among all its customers and retain them for long run. Offering discounts, special coupons, and other benefits is another sale strategy which has been adopted by the company to enhance the volume of sales and profits(Belch et al. 2014). In the present scenario, the competition among businesses operating in the retail supermarket industry of Australia has become highly intense. It means that it is not easy for organizations to attain the desired volume of sales and profits. The rationale behind this is that customers in the industry are available with wide range of options and alternatives to choose from. For the purpose of achieving business goals and objectives, nowadays businesses in the supermarket and grocery industry focus on using different types of sales strategies. Introducing new and innovative products at regular interval is also a sales strategy which has been adopted by Woolworths(Arli et al. 2013). Here, the company emphasize more on carrying out intense market research to identify the changing need and demand of customers in the industry. In addition to this, the use of market research is also carried out with an objective to identify the gap in the existing demand and supply of products/services. Based on the information collected, Woolworths introduces new products and services in the market to customer demands in the best possible manner. Sales strategy such as introducing new products helps in enhancing the overall product portfolio of the brand and thus, supports in increasing the volume of sales(Wardle 2015). On the other side of this, it can be critically argued that high emphasis on development and introduction of new products and services results in increasing the overall operational cost of the selected business enterprise. Boosting up repeat purchase and customer loyalty is also an important sales strategy which has been employed by Woolworths. Here, the supermarket retailer focuses on addressing the issues and problems faced by the customers and resolving them in the best possible manner. This strategy helps the company to encourage customer loyalty and repeat purchase as the customer perceives that the brand is concern about its clients. Instead of focusing on limited marketing and promotional tools, Woolworths concentrate more on using different tools and techniques of marketing. For example, advertisement of products and services is carried out on media such as newspaper, television, and radio(You Barry 2016). In addition to this, online marketing through channels such as emails, social media, and internet. These strategies help Woolworths to enhance its overall brand image, sales, and profitability. Conclusion From the above-conducted research report, it can be concluded that sales and marketing are essential for long-term growth and sustainability of businesses. The environment analysis carried out of Woolworths highlights that the supermarket and grocery industry of Australia have become highly competitive. There was a time when Woolworths and Coles had the duopoly in the entire industry. However, it can be critically argued that the entry of discounted supermarkets such as Aldi and Lidl has resulted in making the existing market more intense. The entry has also forced Woolworths and other market players to reduce their prices to sustain in the market place. The demand for private labelled products among customers has been increased to a great extent. Furthermore, the businesses in the industry are also showing their interest in offering private labelled products because of their high-profit margin. From the above carried out study, it can be concluded that the Woolworths has developed different types of long and short-term goals. In addition to this, the business is also making use of the effective sales strategies to enhance its volume of sales and profitability. The company is offering products and services at prices which are higher than the other market players. In addition to this, online and offline channels of promotion are used by Woolworths. References Arli, V, Dylke, S, Burgess, R, Campus, R Soldo, E 2013, 'Woolworths Australia and Walmart US: Best practices in supply chain collaboration. ', Journal of Economics, Business Accountancy Ventura, , vol 16, no. 1, pp. 33-45. Belch, GE, Belch, MA, Kerr, GF Powell, I 2014, Advertising: An integrated marketing communication perspective, McGraw-Hill Education., New York. Biddle, I 2016, 'The Wesfarmers/Woolworths duopoly war: ', The Bunnings vs. Masters battle. Busidate, vol 24, no. 3, p. 3. Blakeman, R 2014, Integrated marketing communication: creative strategy from idea to implementation, Rowman Littlefield., Maryland. Chapman, K, Kelly, B, Bauman, A, Innes?Hughes, C Allman?Farinelli, M 2014, 'Trends in the cost of a healthy food basket and fruit and vegetable availability in New South Wales, Australia, between 2006 and 2009.', Nutrition dietetics , vol 71, no. 2, p. 11. Ewing, MT Ramaseshan, B 2015, Integrated marketing communications: Conflicts of interest, politics and performance, Springer, Berlin. Fels, A 2015, 'Current Issues in Competition Policy. ', Australian Economic Review , vol 48, no. 4, pp. 410-416. Greenland, SJ, Greenland, SJ, Johnson, L, Johnson, L, Seifi, S Seifi, S 2016, ' Tobacco manufacturer brand strategy following plain packaging in Australia: implications for social responsibility and policy.', Social Responsibility Journal, vol 12, no. 2, pp. 321-334. Hingley, M, Lindgreen, A Grant, DB 2015, 'Intermediaries in power-laden retail supply chains: An opportunity to improve buyersupplier relationships and collaboration. ', Industrial marketing management, vol 50, no. 4, pp. 78-84. IBIS World 2017, Supermarkets and Grocery Stores in Australia, viewed 27 September 2017, https://www.ibisworld.com.au/industry-trends/market-research-reports/retail-trade/food-retailing/supermarkets-grocery-stores.html. Jaafar, J, Kamarul Zaman, NT, Adtrudin, KF, Hasan, S Salleh, MM 2016, 'Critical Success Factors of Retail and Wholesale Industry: A Case Study', International Journal of Supply Chain Management , vol 5, no. 2, pp. 94-100. Leigh, A Triggs, A 2016, 'Markets, monopolies and moguls: The relationship between inequality and competition', Australian Economic Review , vol 49, no. 4, pp. 389-412. Percy, L 2014, Strategic integrated marketing communications, Routledge, Abingdon. Price, R 2016, 'Controlling routine front line service workers: an Australian retail supermarket case. ', Work, employment and society , vol 30, no. 6, pp. 915-931. Retail World 2017, Spotlight on Australias supermarkets and grocery industry, viewed 27 September 2017, https://www.retailworldmagazine.com.au/spotlight-australias-supermarkets-grocery-industry/. Schultz, D, Patti, CH Kitchen, PJ 2013, The evolution of integrated marketing communications: The customer-driven marketplace, Routledge, Abingdon. Sutton-Brady, C, Kamvounias, P Taylor, T 2015, 'A model of supplierretailer power asymmetry in the Australian retail industry.', Industrial marketing management, vol 51, no. 1, pp. 122-130. Taylor, E 2016, 'Mobile payment technologies in retail: a review of potential benefits and risks. ', International Journal of Retail Distribution Management , vol 44, no. 2, pp. 159-177. Vernuccio, M Ceccotti, F 2015, 'Strategic and organisational challenges in the integrated marketing communication paradigm shift: A holistic vision', European Management Journal, pp. 438-449. Wardle, J,2 2015, ' Price-based promotions of alcohol: Legislative consistencies and inconsistencies across the Australian retail, entertainment and media sectors. ', International Journal of Drug Policy , vol 26, no. 5, pp. 522-530. Wardle, JL Chang, S 2015, ' Cross?promotional alcohol discounting in Australia's grocery sector: a barrier to initiatives to curb excessive alcohol consumption?', Australian and New Zealand journal of public health , vol 39, no. 2, pp. 124-128. Woolworths Group 2017, Environment and sustainability, viewed 27 September 2017, https://www.woolworthsgroup.com.au/page/community-and-responsibility/group-responsibility/environment. Woolworths Group 2017, Strategy and objectives, viewed 27 September 2017, https://www.woolworthsgroup.com.au/page/about-us/our-approach/strategy-and-objectives. You, K Barry, M 2016, ' Intra-industry competition among employer associations: a case study of the retail sector.', Labour Industry: a journal of the social and economic relations of work, vol 26, no. 2, pp. 120-137.

Turning a New Leaf Essay Example

Turning a New Leaf Essay Turning A New Leaf 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him. 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. We will write a custom essay sample on Turning a New Leaf specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Turning a New Leaf specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Turning a New Leaf specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him. 1-turning a new leaf is a phrase used to show that a person has changed by starting fresh. This applies to Dick because he turned a new leaf by getting a job and he stopped drinking. Julia turned a new leaf by becoming much more mature during the story. Julia lives up to the phrase because she actually gets more mature as opposed to Dick who sort of lost it at the end. I would say that Julia is the protagonist in the story. 5- In the story Phil is in love with Julia but she rejects him at first because she used to have a high standard for boys that no one could meet up to. In the story Phil is always looking out for Julia and trying to protect her. At the end of the story she finally comes around and realizes that Phil is a great guy and that is why she marries him.

Concert Critique - The Doctoral Recital essays

Concert Critique - The Doctoral Recital essays The Doctoral Recital was the second concert I ever attended within the US. The instruments played were the clarinet, bass clarinet, piano, and percussion instruments. The performance started with Carl Nielsen's "Clarinet Concerto," Op. 57(1928). It lasted for about twenty-seven minutes. The whole symphony was in a continuous movement. The symphony started with the clarinet and then continued on until the piano entered in later and was joined by percussion. The performance began with a firm Allegretto which seemed like a run and chase sequence of a "Tom and Jerry" episode; it was very lively and fast, and the clarinet produced even more of an element of entertainment to the music. This was followed by Adagio and with the tempo was being slowed down with greater focus upon percussion and piano. Lastly, Allegro Vivace struck, lively and very fast, but the piece ended in Adagio, which was calming. Almost thirty minutes passed in blink of an eye, and the performance was commendable. Next, there was intermission. The second performance was Johann Sebastian Bach's "Suite No.1" for Solo Cello, BMV 1007(c. 1720). This began with a soft, light sound that was very calmly paced. It seemed hearty, welcoming, and almost playful. This first movement is called the Arpeggio Prelude in which the composer outlines a succession of chords note-by-note; the effect sounds like harmonic tensions followed by relaxation. There are pronounced lower notes after the higher notes, creating the sad feeling that we can be heard in this piece. The performers in this concert came back to low notes and the duplicating of the previous sad melody, though it seemed much more misgiving with the lower notes preceding it, still at a fast tempo. A gushing Allemande followed. There was an upbeat play with high notes and a low note mutter, creating a somewhat confused and spooky sound. Next, it was zippy sounding, as in the beginning, and then a solid note was held o...

Mary Osgood Biography

Mary Osgood Biography Known for:  accused of witchcraft, arrested and imprisoned in the 1692  Salem witch trials Age at time of Salem witch trials:  about 55 Dates:  about 1637 to October 27, 1710 Also known as: Mary Clements Osgood, Clements was also written as Clement Before the Salem Witch Trials We have little information other than basic civil records for Mary Osgood before 1692. She was born in in Warwickshire, England and came to Andover, Massachusetts province in about 1652. In 1653, she married John Osgood Sr. who had been born in Hampshire, England and arrived in Massachusetts about 1635.  John Osgood owned considerable land in Andover and was a successful husbandman. They had 13 children together: John Osgood Jr. (1654-1725), Mary Osgood Aslett (1656-1740), Timothy Osgood (1659-1748), Lydia Osgood Frye (1661-1741), Constable Peter Osgood (1663-1753), Samuel Osgood (1664-1717), Sarah Osgood (1667-1667), Mehitable Osgood Poor (1671-1752), Hannah Osgood (1674-1674), Sarah Osgood Perley (1675-1724), Ebenezer Osgood (1678-1680), Clarence Osgood (1678-1680), and Clements Osgood (1680-1680). Accused and Accuser Mary Osgood was one of a group of Andover women arrested in early September, 1692. According to a petition after the trials were over, two of the afflicted girls were summoned to Andover to diagnose an illness of Joseph Ballard and his wife.  Local residents, including Mary Osgood, were blindfolded and then made to lay hands on the afflicted. If the girls fell down in fits, they were arrested.  Mary Osgood, Martha Tyler, Deliverance Dane, Abigail Barker, Sarah Wilson, and Hannah Tyler were taken to Salem Village, immediately examined there, and pressured to confess.  Most did.  Mary Osgood confessed to afflicting Martha Sprague and Rose Foster as well as various other deeds. She implicated others including Goody Tyler (either Martha or Hannah), Deliverance Dane, and Goody Parker.  She also implicated Rev. Francis Dean who was never arrested. Motives for Her Arrest She was accused with a group of women from Andover. They may have been targeted because of their wealth, power, or success in town, or because of association with Rev. Francis Dane (his daughter-in-law Deliverance Dane was in the group arrested and examined together). Fight for Release Her son, Peter Osgood, was a constable who, with Mary’s husband, Captain John Osgood Sr., helped pursue her case and get her released. On October 6, John Osgood Sr. joined with Nathaniel Dane, husband of Deliverance Dane, to pay 500 pounds for the release of two children of Nathaniel’s sister, Abigail Dane Faulkner.  On October 15, John Osgood Sr. and John Bridges paid a bond of 500 pounds for the release of Mary Bridges Jr. In January, John Osgood Jr. joined again with John Bridges, paying a bond of 100 pounds, for release of Mary Bridges Sr. In a petition, undated but probably from January, more than 50 Andover neighbors signed on behalf of Mary Osgood, Eunice Fry, Deliverance Dane, Sarah Wilson Sr., and Abigail Barker, attesting to their likely innocence and their integrity and piety. The petition stressed that their confessions were made under pressure and were not to be trusted. In June of 1703, another petition was entered on behalf of Martha Osgood, Martha Tyler, Deliverance Dane, Abigail Barker, Sarah Wilson, and Hannah Tyler to gain their exoneration. After the Trials In 1702, Mary Osgood’s son, Samuel, married Deliverance Dane’s daughter Hannah. Marty was later released from jail, probably on bond, and died in 1710.

Performance Enhancing Drugs Essay Example | Topics and Well Written Essays - 2000 words

Performance Enhancing Drugs - Essay Example The first factor is the developments in the field of science that have led to the finding of a larger number of performance enhancing drugs. The second factor has been the dramatic increase in the financial rewards that accrue to successful sportsmen, and hence the incentive to attempt to use any means to succeed. Measures have been introduced to discourage the use of performance enhancing drugs in the field of sports, but anecdotal evidence suggests that these measures have in no way reduced the use of performance enhancing drugs in the field of sports. (Athletes and Performance-Enhancing Drugs). Strychnine, heroin, cocaine, and morphine have seen use as performance enhancing drugs, but probably was more harmful than in providing an enhancement of performance. During the Second World War amphetamines were used widely by soldiers to avoid fatigue, due to the toll of a long war on their physical capabilities, and as such represents the first use of performance enhancing drugs in the form of stimulants. (Athletes and Performance-Enhancing Drugs). The stimulant group of performance enhancing drugs includes amphetamines, caffeine, B-agonists, phenylpropanolamine, and ephedrine. Stimulants work on the Central Nervous System, and speeds up certain parts of the brain and body. This capacity of the stimulants makes it useful to sportsmen like athletes and weight lifters, as it quickens reflexes, improves confidence, and reduces an athlete’s sense of fatigue. The side effects due to the use of the stimulants include anxiety and psychosis. The anabolic-androgenic steroids makes up the next group of performance enhancing drugs, and include stanozolol, methanedienone, nandrolone, clostebol, oxandrolone, and testosterone. Anabolic steroids are the synthetic equivalents of testosterone, which is the naturally occurring male hormone. Chemical modifications enhance the muscle building capabilities,

Critically evaluate which theoretical approach in International Essay

Critically evaluate which theoretical approach in International Political Economy best explains the nature of power in the inter - Essay Example Governments have to relate with other government. Governments must also consider the non state actors if they are to have an impact in the trade and policies. Some states are influenced by liberal theories. Trade must be having some duty and tariffs. These tariffs are sources of government revenues. Mercantilists’ theory has also been instrumental in the International Political Economy. Liberalisms dates back to the revolutions in the 18th century. The mercantilist financial arrangement developed into free enterprise. They were initially termed as centrists believed there should be little state intervention in the economy. According to the liberal economic theory, states were discouraged to minimize intervention in the economy. The theory advocated for free market and believed that internal markets should have negligible intervention from the state. The theory suggested that tariffs should not be used to prevent competition between countries (Eatwell & Wright). According to Co mfort, the initial liberal market theory advocated for a free market approach and was referred to as left wing or centrist in terms of outlook (Agh 1998). The liberal theory was enshrined on the premise that people can acquire wealth and property whenever they want. The basis was that freedom in culture and belief was influential in developing capital and gaining property. According to Wright, states, individuals and businesses were encouraged to freely gain capital under the liberal theory. The classical liberal approach suggested that free market should come up with system of setting the process of goods and services. The theory set currency exchanges and wages and resources. The move depended on sheer optimism in the free market (Smith 2003). However, it became clear that fluctuations in the free market have caused serious consequences politically and economically. This has resulted in unemployment and poverty. This has made international competition hard. Governments have attemp ted to deal with this challenge by establishing strict tariffs on goods. Governments have attempted to set up welfare or subsidizing businesses and industries. According to Harvey, tariffs and restricting trade were the foundation and reasoning behind the capitalist premise. The theory suggests that the government should be involved in restricting trade and controlling the flow of goods and services. The government does this in an attempt to reduce the challenges that are created by international competition (Ambrose & Brinkley 1997). The government believes that the use of tariffs shields the populace from international trade aggression and becomes a dominant source of revenue. During the 19th century, the theory of broadmindedness was the popular in IPE. Britain dominated the global trade by lifting restrictions. This facilitated Britain’s spread in the international trade arena (Smith 2003). The liberal theory of the power of international political economy seemed unassail able. According to research, the economic elites in many developing countries had no reservations in playing subordinates because they made profits in the process. Nonetheless, steps were made to start restricting trade. The initial moves came from the United States of America and Germany. The United Kingdom started to doubt the free market venture. After the First World War, the prominence of the liberal theory appeared to decline in the sphere of international

Italy between 1918 and 1929 Essay Example for Free

Italy between 1918 and 1929 Essay Fascism was born with an ambiguous face, surging from socialist ideas developed in a strong nationalistic way, embracing monarchy and free-trade; it also had expansionist policies. Mussolini himself was in fact socialist, but as his party was not getting as many votes as he expected he shifted to fascism, but reluctantly breaking his links with socialism. The rise and the consolidation of power was done in a superficially legal manner, but a party led by a dictator needs a harsh rule to stay in power and be to some extent ruthless to bring order something Europe needed, specially after the mess created by World War One. By 1900 the process of unification in Italy, the Risorgimento, had largely been completed territorially, but not in any other respect. The vast majority of the population still felt no real attachment to Italy at all, as a result of Italys continuing weakness as a cultural, industrial, military, and colonial power compared to older European states. This resulted in a deepening national inferiority complex and led to various projects for the renewal of nationalism, both from the extreme left and the extreme right. Italy was promised land in the war and joined at the side of the Allies, but in the end it did not gained what it was promised and this was known as the mutilated victory. The political sphere indicated the government in power was vulnerable, the Italians blamed the government for it did not take a stronger stand. Economically, Italy was in a great (fake, as it was believed it was about to collapse) boom. The North seemed to be booming more than the south. The fear of a communist revolution seemed to have given Mussolini an increasing amount of supporters such as the wealthy (who were afraid of the end of private property), the agrari fascists, richer peasants, estate managers and urban professionals joined the communists in a struggle against the revolution. Fascism survived the 1919 crisis due to the Wealthy Milanese help and the unsuccessful anti-fascist general strike in 1922 launched by the socialists. Still, the PNF (Partio Nazionale Fascista) was not able to win power legally so it was decided to promote the March on Rome, ill armed (they could have easily smashed). The King feared the fascist bonds with the army would drive the country into a civil war and gave Mussolini  the Prime Minister post. After 1922 Mussolinis role was to consolidate his power. In the beginning, however, he decided to slowly ensure his power rather than start a complete political revolution, so not to lose the power he now had. To make fascism stronger a combination of elements was necessary: The ras (headed extensive fascist organizations), the fascist left'(ex-syndicalists seeking popular enthusiasm through a national syndicalistic state), the fascist technocrats (who saw fascism as an elitist, modernizing force, nationalists (pushed fascism to a more pro-capitalist and imperialist way) and the conservatives (wanted the party to gain power as well and defended the social-political status-quo). These pressured Mussolini for a complete fascist takeover. It meant Mussolini had to tighten control over the ras and other rebellious supporters. To do so he created the Fascist Grand Council, what strengthened even more the partys position. In the 1923, in an electoral reform, the Acerbo Law was designed. This would give the leading party at the general election two-thirds of the parliamentary seats. At the April 1924 elections fascism led the way. The Acerbo Law proved to be useless as the fascist party legally got the two-thirds seats. It is believed, however that many of the votes were gotten with the use of violence and bribery from the fascist side. This same year a scandal about the Matteotti murder involving fascist came to public notice. It consisted the murder of a socialist murdered by fascists, increasing the anti-fascist movements and making Mussolini more vulnerable. Many boycotted the parliament Aventine Cexxession (what in the end was, in the end, positive for Mussolini) The ras (at this point made consuls), threatened to take Mussolinis position if a move towards dictatorship was not made and it was in 1925 that Mussolini made clear to the parliament (or what remained of it)his intentions as a dictator (the Fundamental Law was created). Even after the Matteotti crisis the King did not ask Mussolini to resign (willingness of conservatives to abandon the fascist movement fearing a left-wing revival). With his own words, Mussolini affirmed in 1925 that to go against him was to  go against the State, aiming at a totalitarian state. In 1927 a circular status that provisional prefects must obey, even by fascist was created and In 1928 the new Electoral Law was applied while the boycotting of the parliament was taking place. It meant that if one wished to become a member of the parliament, this person should first be accepted by the fascists. By 1929 Mussolini had an accumulation of offices 8 ministries. This is known as the Cult of the Duce (cult of leadership) and was given a major importance in the indoctrination process, in giving Italy a national identity. The educational system had a vital change text books became a state monopoly by 1936. two years later racism was thought in classrooms and one year later a fascist School Charter was created. Youth groups were created outside the school sector it was necessary to keep the young ones as far from the older generation as possible.  The older generation had more experience and could represent a threat to the regime. Culture was also controlled by the government. In 1925 a film institute was set up. In 1934 an office to Cinematography was established. The control of the press symbolized the major oppression freedom of expression was taken away from the Italians by 1926, when the Exceptional Decrees suppressed many papers. Two years later compulsory registration of all journalists with the Fascist Journalist Association became obligatory. Linked to the indoctrination process it is possible to see the coercion, the use of force. In 1926 the OVRA was set up and a Special Tribunal for the Defense of the State. The OVRA was the secret police, responsible to eliminate party traitors and enemies. Furthermore, Mussolinis image was essential for the party to maintain control and popularity over Italy. In 1929 the Lateran Pact would establish relations between the Catholic Church and the Italian State, securing wider acceptance of Mussolinis ruling. By this date the fascist dictatorship was reinforced by supporting a repressive legislation and this treaty would be significant to increase Mussolinis popularity and the support for his  regime thus securing his power. Mussolini promised to bring peace to Italy if possible by love, but if necessary by force as he said in a speech in parliament, which made clear the methods he used for consolidation. To conclude, Mussolini was undoubtedly a great speaker, and the Italians believed he would de the one to bring respect and importance to Italy in a world wide manner. Nevertheless, up to 1926 Mussolini was seeking power through aggressive ways to consolidate his power as quickly as possible, as his fellow communists pressured him to do. From this date onwards, he felt more secure and based himself on persuasive methods to stay in power. Squadristi violence was the most common among the fascists, but censorship can also be considered as an aggression towards the Italian people. Other parties were outlawed, alarming people of the danger to stand up against the party.

The Cloning Debate Essay -- Argumentative Persuasive Topics

The Cloning Debate Not so far in the future, a young boy of the age of six, dying a heart-wrenching death, will only be able survive with a bone marrow transplant.   His parents will have searched near and far for a match, but none will come to their aid.   The only possible way that they can produce a perfect match for their son's bone marrow is to clone their son.   Unfortunately, at this time this topic is still being discussed and debated upon with the government.   Their only child that has been their treasure for six years might die.   A clone of their son becomes their apple of aspiration to keep the treasure from being buried. With a scenario as presented above, cloning might seem like the answer to hundreds of lives taken at the expense of uncontrollable forces.   But is there another side to the story?   Isn't there always?   Professor Kevin Williams of Georgetown University is still depicting the ambiguity of this topic when he states, "Like Adam and Eve, we want to be God, to be in control.   The question is, what are the limits?" (U.S. News World Report).   Making an identical copy of another human being is a rather drastic move, a move that in most people's eyes can only be carried through by God.   Some deem that cloning would put us in the shoes of God.   They believe that instead of God creating life, we would.   Some professors beg to differ, like David Fletcher of Wheaton College in Wheaton, IL who argues, "It is still only God who creates life." Perhaps cloning is not the answer and our society should leave reproduction up to the natural ways.   But then one must ask themselves the question of 'why not'.   Is there some horrible outcome that will back fire due to the aberrant ways of creating a child?   Is bring... ...volunteers, would we misuse it like Green thinks?   Are we capturing the phenomenon or is it destined to engross us? Sources Cited Coghlan, Andy.   "Reprogram Your   Body."   www.newscientist.com/nsplus/insight/clone/reprogram.html (16 April 2001). Decker, Christine.   "OSU Ethics Specialist To Provide National Report On Religion, Cloning."   www.orst.edu/dept/ncs/newsarch/1997/March97/courtclone.htm  Ã‚   (17 April 2001). Green, Ronald M.   "I, Clone."   www.sciam.com/1999/0999bionic/0999green.html   (17 April 2001). Herbert, Wray.   "The World After Cloning."   www.usnews.com/usnews/issue/970310/10clon/htm   (16 April 2001). Vere, Steven.   "The Case for Cloning Humans."   www.best.com/~vere/cloning/htm  Ã‚   (17 April 2001). Wachbroit, Robert.   "Genetic Encores: The Ethics of Human Cloning." www.puaf.umd.edu/IPPP/Fall97Report/cloning/htm   (17 April 2001).

Design Thinking and Innovation at Apple Essay

BACKGROUND: Apple has been a leader in innovation for years and has been able to achieve so by striving hard to deliver insanely great products with simplicity and sophistication. The constant need for innovation, development of unique product development strategies and their prompt execution, the presence of the visionary, Steve Jobs and their bold attitude at business experimentation formed the basis of principles at Apple. During mid-1970s, computers were mere automation devices and were not perceived to be used for personal work. Apple reasoned the impact personal computing will have on individuals once they were able to see how beneficial the personal computers could be. It was essential these machines were highly user friendly. Apple achieved this by incorporating simplicity in the product design internally: by attending to the minutest detail in the product, evaluating whether a part or feature is really required, adopting new technologies, and externally: exploring different materials and approaches, enhancing customer experience by creating highly interactive products. To be able to provide with a smooth and flowing customer experience, it was necessary to consider the smallest detail while designing the product. The philosophy was to achieve sophistication through simplicity by working out the intent for the product, its concept development, the process of making it and the user experience of working with it. The sleek design and appearance of Apple products, easy-to-adopt solutions, and inside-out simplicity in their design and usage, consistency and resemblance across products has a huge impact on the user experience. ANALYSIS The innovation and existence of the creative core of technology at Apple has continued through years despite the disorientation it faced by the lack of focus, increased competition and changing leaderships during 1985-1997. Post 1997, Apple managed to get its act together under the able leadership of Steve Jobs by focusing on fewer projects, changing distribution system, embarking direct sales via online website and adopting sophisticated  marketing for its â€Å"insanely great products†. Tim Cook, the then Chief Operating Officer at Apple was responsible for cleaning up the operations of manufacturing, distribution and supply that were taken up during 1985-1997. A core approach to development was taken up: working intimately with manufacturers to find different materials and better processes, and being completely in sync with the customers, their needs and priorities. The basis of Apple was their consistency across its products which were accomplished by adopting a one platform strategy. All the products had the OSX operating system, which was undertaken with a vision to accommodate their development and production. This benefitted Apple (as a company): to develop and design components that were highly efficient and reliable by investing time and resources, its suppliers: allowed reuse and sharing assemblies and sub-assemblies at lower costs, its employees: added to their knowledge base and experience and most importantly, its customers: enabled easier adoption to its products due to familiarity and resemblance across products and lesser maintenance requirements due to stable, reliable designs. Apple has been keen on integrating customer experience in the design and development process. They followed an iterative customer involvement process in which they carried out extensive testing to improve user experience with the software and understanding the user expectations when they were trying to accomplish a task. Products were designed so the end user is able to employ them as tools to create and achieve their needs easily and effectively. Steve Jobs has played a pivotal, influential role in the driving Apple to the heights it has reached as a company and the reputation its products have built in the market. He had an inbuilt â€Å"design sense† and had a distinct vision of the meaning of the company, its products and how that can be achieved. It was his philosophy of simplicity that was adopted by the company of achieving beautiful, elegant solutions by digging deep into the key, underlying principle of the problem. Jobs demanded products with ultimate sophistication, high quality, and superior capabilities yet, simple UIs. It was his persuasion to have Apple computers for personal computing,  when the rest of the industry was busy creating enterprise solutions. His drive for excellence, and total involvement in every stage of product development and its presentation to the customer, have been the principal elements responsible for the innovation at Apple and the way the company is shaped up. Apple manages to create hype about its products and makes grand presentation to launch them in the market. The launched product is immediately available in the retails and on-line stores for customers to review and purchase. Apple values its secrecy and guards it fiercely. This creates additional hype around the product as they have been known for delivering innovative and appealing products. The constant innovation at Apple ensured they had improved versions of previously launched products, which were then marketed to promote users to have a portfolio of a single product. Apple took a bold step by moving to retail and having commercial stores for Apple products in a hope to attract non-Apple customers and retain the Apple fan base by providing elegant store designs and easy accessibility to their products. The intent was to generate foot traffic by luring shoppers and thereby increase curiosity and popularity. A smart move was undertaken by introducing a â€Å"genius bar† for tech repair and support which was undertaken publicly, adding to the â€Å"cool† factor. Apple was able to create a buzz around its products by launching retail stores at prime location in upscale malls. RECOMMENDATIONS Because Apple claims to build products that are for everyone, they should be priced so that they are affordable to everyone. With increase in the competition that Apple products are facing, they should make efforts to lower the cost without compromising the quality. Now that Apple has established itself as a brand and made a statement about its products, the new stores could be opened at other relatively cheaper yet, decent locations instead of high end malls or at expensive real estates. They could have an online virtual genius bar (video) that could help customers, especially those who aren’t good at communicating in English, with the problems they had with devices.

Responsibility Accounting

RESPONSIBILITY ACCOUNTING Management Accounting – Responsibility Accounting Planning & control are essential for achieving good results in any business. Firstly, a budget is prepared and, secondly, actual results are compared with budgeted ones. Any difference is made responsibility of the key individuals who were involved in (i) setting standards, (ii) given necessary resources and (iii) powers to use them. In order to streamline the process, the entire organization is broken into various types of centers mainly cost centre, revenue centre, profit center and investment centre.The organizational budget is divided on these lines and passed on to the concerned managers. Actual results are collected and displayed in the same form for comparison. Difference, if any, are highlighted and brought to the notice of the management. This process is called Responsibility Accounting. RESPONSIBILITY CENTRE A FORMAL DEFINITION OF RESPONSIBILITY ACCOUNTING Responsibility accounting involves t he creation of responsibility centres. A responsibility centre may be defined as an organization unit for whose performance a manager is held accountable.Responsibility accounting enables accountability for financial results and outcomes to be allocated to individuals throughout the organization. The objective is to measure the result of each responsibility center. It involves accumulating costs and revenues for each responsibility centre so that deviation from performance target (typically the budget) can be attributed to the individual who is accountable for the responsibility centre. (Colin Drury, Management and Cost Accounting, sixth edition) Chapter 12 I. CHARACTERISTICS OF RESPONSIBILITY ACCOUNTINGA. Definition. – an accounting system that collects, summarizes, and reports accounting data relating to the responsibilities of individual managers. – an accounting system which tracks and reports costs, expenses, revenues, and operational statistics by area of respons ibility or organizational unit. – the system provides information to evaluate each manager on revenue and expense items over which that manager has primary control (authority to influence). – some reports contain only those items that are controllable by the responsibility manager. some reports contain both controllable and uncontrollable items; – in this case, controllable and uncontrollable]e items should be clearly separated. – the identification of controllable items is a fundamental task in responsibility accounting and reporting. B. Some Basic Requirements. – to implement a responsibility accounting system, the business must be organized so that responsibility is assignable to individual managers. – the various managers and their lines of responsibility should be fully defined. – the organization chart is usually used as a basis for esponsibility reporting. – if clear lines of responsibility cannot be determined, it is ve ry doubtful that responsibility accounting can be implemented effectively. – while decision-making power may be delegated for many items, some decisions (related to particular revenues, expenses, costs or actions) may remain exclusively under the control of top management. 2 – several items will be directly traceable to a particular manager's area of responsibility but not actually becontrollable by that manager. (Items such as property taxes. – Note: the controllability criterion is crucial to the content of performance reports for each manager. II. THE CONCEPT OF CONTROL. A. Absolute Control. – theoretically, a manager should have absolute control over an item to be held responsible for it. – absolute controllability is rare. – frequently, external or internal factors beyond a manager's control may affect revenues or expenses under that manager's responsibility. – the theoretical requirement regarding absolute control must often be compromised, since some degree of noncontrollability usually exists. the manager is therefore usually held responsible for items over which that manager has relative control. B. Relative Control. – relative control means that the manager has control over most of the factors that influence a given budget item. – the use of relative control as a basis for evaluation may lead to some motivational problems, since managers may be evaluated on results that may not reflect the manager's efforts or decisions. – most budget plans assign control on a relative basis in order to develop and use segmental budgets. III. RESPONSIBILITY REPORTS. A.Basic Features. – a feature of a responsibility accounting system is the varying amount of detail included in the reports issued to different levels of management. – although the amount of detail varies, reports issued under a responsibility accounting system are interrelated. – totals from the report on one level of management are carried forward in the report to the management level immediately above. 3 – data is appropriately summarized, filtered, and/or condensed as information flows upward to higher levels of management. – encourages or allows â€Å"management by exception. – two basic methods are applied to present revenue and expense data: (1) only those items over which a manager has direct control are included in the responsibility report for that management level. – any revenue or expense that the manager cannot directly control are not included. (2) include all revenue and expense items that can be traced directly or allocated indirectly to a particular manager, whether or not they are controllable. – in this approach, care must taken to separate controllable from noncontrollable items in order to differentiate those tems for which a manager can and should be held responsible. B. Desired Features. 1. Timely 2. Issued Regularly 3. Format should b e relatively simple and easy to read. – confusing terminology should be avoided. – results should be expressed in physical terms where appropriate, since such figures may be more familiar and understandable to managers. – to assist management in quickly spotting budget variances, both budgeted and actual amounts should be reported. – a budget variance is the difference between the budgeted and actual amounts of an item. – because variances highlight areas which require nvestigation, they are helpful in applying the management by exception principle. – reports often include both current and year-to-date analyses. IV. RESPONSIBILITY REPORTS — SEE TEXT FOR AN ILLUSTRATION. V. RESPONSIBILITY CENTERS. 4 A. Basic Concepts. 1. A Segment. – is a fairly autonomous unit or division of a company defined according to function or product line. – function: marketing, production, finance, etc. – product line: shoe department, el ectrical products, food division. 2. A Responsibility Center. – is a segment of an organization for which a particular xecutive is responsible. – there are three types of responsibility centers: (1) expense (or cost) center. (2) profit center. (3) investment center. B. Expense (Cost) Centers. – a responsibility center incurring only expense (cost) items and producing no direct revenue from the sale of goods or services. – managers are held responsible only for specified expense items. – the appropriate goal of an expense center is the long-run minimization of expenses. – short-run minimization of expenses may not be appropriate. C. Revenue Centers – managers are held responsible for revenues (sales) only. managers of such centers also responsible for controlling expenses of unit as well. D. Profit Centers. – a responsibility center having both revenues and expenses. – the manager must be able to control both of these cat egories. 5 – controllable profits of a segment are shown when expenses under a manager's control are deducted from revenues under that manager's control. – an expense center can be converted into a profit center by the utilization of transfer prices. – i. e. , via the use of transfer prices, â€Å"artificial revenues† can be generated for an expense center as it harges other organizational units of the company for its services or product. E. Investment Centers. 1. Basic Characteristics. – a responsibility center having revenues, expenses, and an appropriate investment base. – the manager in charge of an investment center is responsible for and has sizable control over revenues, expenses, and the investment base. – the two most common ways for evaluating the performance of such a center are : (1) ROI (return on investment. ) (2) Residual Income. 2. Determining the Investment Base to be used in ROI calculations. – it is a tricky matter. two key issues which must be resolved in determining the value of the investment base are (1) which assets should be included, and – key question: are the included assets actual controlled by the division managers? (2) how those assets should be valued. – Major alternative: – Original Cost. – Book Value (original cost less accumulated depreciation to date. ) – Replacement Cost. 6 – Note: which ever choices are applied, managers will be motivated in some direction. – companies prefer to evaluate segments as investment centers because the ROI criterion facilitates performance comparisons between segments.

Advantages and Disadvantages of Compulsory Education and Its Importanc

Advantages and Disadvantages of Compulsory Education and Its Importanc Advantages and Disadvantages of Compulsory Education and Its Importance National University Sociology 100 Professor Jessica Skropranic March 3, 2013 Advantages and Disadvantages of Compulsory Education As of today, Compulsory education has become a huge impact to society in countless numbers of ways. People take what education has to offer, for granted, but even though people do, they should not take it for granted, but take advantage of this law given. With the help of compulsory education, there can be many helpful successes we can encounter such as well-organized people and a society that has improved and not only changed, for the better. Compulsory Education affects the lives of adults and children, but it will have its own advantages and disadvantages like the many things that we come across in life. There is a reason why compulsory education is still an ongoing development in our country today. Keeping the law will also create a better education that is fine tuned for children as the time goes by. But it will still have its own disadvantages as well. Before knowing the differences between the advantages and disadvantages, we first need to know and understand what Compulsory Education is and how it plays an enormous factor today in the United States. Compulsory Education was discovered back in 1852, by a man named Horace Mann. Horace took his time and persuaded the state of Massachusetts to create a system of education that required children in the country to attend school and become educated, whether it be home, public, or private school. In 1918, after 66 years after it has been established, every state in the country embraced the Compulsory Education law, and from then on, it still continues to have an influence in todays society as we speak. This law expresses the age for beginning school and how long a child is required to stay educated, within the confinements of school grounds. The National Conference of State Legislatures express the definition of Compulsory Education in Every state and territory requires children to enroll in public or private education or to be home-schooled. More than half32 statesrequire students to begin their education by age 6. Some states set their age requirements as low as age 5 and as high as age 8. All children are required to continue their education into their high school years, with 26 states setting the cutoff age at 16. (NCSL) Photo 1: Retrieved from chartsbin.com/view/xo6 Compulsory Education plays a tremendously important factor. It has become very effective when it comes to schooling. For example, an article on the Internet states, One additional year of compulsory schooling leads to 8% higher annual wages, and a 6% lower likelihood of not being employed in any given year. (CentrePiece) It serves as breakthrough to education in society and provides a greater learning experience for children in school. It also leads to many increased accomplishments for many childrens futures as of today. We dont necessarily need compulsory education, but without it, our society would be extremely different. Our nation wouldnt be as educated as we are today simply because Compulsory Education is particularly important for the matter of how we live our lives. Compulsory Education is one of the reasons why society is how it seems today. Photo 2: Retrieved from compulsoryeducation.wordpress.com Compulsory Education not only has its own disadvantages, but the stronger and more positive effect it has, are the advantages that this law offers. According to the National Conference of State Legislatures, Compulsory Education decreases, juvenile crime, teen pregnancy, and also the dropout rates for teenagers in high school nowadays. They mention this effect in To encourage more students to attend institutions of higher education and to decrease dropout rates, juvenile crime and teen pregnancy, some state legislatures have increased the school attendance requirement to age 17 or 18. (NCSL). Compulsory education supports this because teenagers and children across the country have these troubles and even though it decreases them, at some point it will not always have a good outcome to it. It depends on the schools and teachers. But this law still has an effect, and its effect is mostly keeping teenagers off of the streets from harm and to have them focus in school better. The reason why

History of Ethics Violations in Congress

History of Ethics Violations in Congress Back-to-back charges against two veteran members of Congress in the summer of 2010 cast an unflattering light on the Washington establishment and its historic inability to mete out justice among members who stray beyond ethical boundaries they helped to draw. In July of 2010, the House Committee on Standards of Official Conduct charged U.S. Representative. Charles B. Rangel, a Democrat from New York, with 13 violations, including failing to pay taxes on rental income he received from his villa in the Dominican Republic. Also in that year, the Office of Congressional Ethics charged U.S. Rep. Maxine Waters, a Democrat from California, with allegedly using her office to provide assistance to a bank in which her husband owned stock to ask for federal government bailout money. The potential for highly publicized trials in both cases raised the question: How often has Congress expelled one its own? The answer is–not very. Types of Punishment There are several major types of punishment members of Congress can face: Expulsion   The most serious of penalties is provided for in Article I, Section 5 of the U.S. Constitution, which states that each House [of Congress] may determine the Rules of its proceedings, punish its members for disorderly behavior, and, with the concurrence of two-thirds, expel a member. Such moves are considered matters of self-protection of the integrity of the institution. Censure A less severe form of discipline, censure does not remove representatives or senators from office. Instead, it is a formal statement of disapproval that can have a powerful psychological effect on a member and his relationships. The House, for example, requires members being censured to stand at the well of the chamber to receive a verbal rebuke and reading of the censure resolution by the Speaker of the House. Reprimand   Used by the House, a reprimand is considered a lesser level of disapproval of the conduct of a member than that of a censure, and is thus a less severe rebuke by the institution. A resolution of reprimand, unlike a censure, is adopted by a vote of the House with the member standing in his place, according to House rules. Suspension Suspensions involve a prohibition on a member of the House from voting on or working on legislative or representational matters for a particular time. But according to congressional records, the House has in recent years questioned its authority to disqualify or mandatorily suspend a member. History of House Expulsions Only five members have been expelled in the history of the House, the most recent being U.S. Representative James A. Traficant Jr. of Ohio, in July of 2002. The House expelled Traficant after he was convicted of receiving favors, gifts, and money in return for performing official acts on behalf of the donors, as well as getting salary kickbacks from staff. The only other House member to be expelled in modern history is U.S. Rep. Michael J. Myers of Pennsylvania. Myers was expelled in October of 1980 following a bribery conviction for accepting money in return for his  promise to use influence in immigration matters in the so-called ABSCAM sting operation run by the FBI. The remaining three members were expelled for disloyalty to the union by taking up arms for the Confederacy against the United States in the Civil War. History of Senate Expulsions Since 1789, the Senate has expelled only 15 of its members, 14 of which had been charged with support of the Confederacy during the Civil War. The only other U.S. senator to be kicked out of the chamber was William Blount of Tennessee in 1797 for anti-Spanish conspiracy and treason. In several other cases, the Senate considered expulsion proceedings but either found the member not guilty or failed to act before the member left office. In those cases, corruption was the primary cause of complaint, according to Senate records. For example, U.S. Sen. Robert W. Packwood of Oregon was charged with the Senate ethics committee with Sexual misconduct and abuse of power in 1995. The Committee on Ethics recommended that Packwood be expelled for abuse of his power as a senator by repeatedly committing sexual misconduct and by engaging in a deliberate ... plan to enhance his personal financial position by seeking favors from persons who had a particular interest in legislation or issues that he could influence. Packwood resigned, however, before the Senate could expel him. In 1982, U.S. Sen. Harrison A. Williams Jr. of New Jersey was charged by the Senate ethics committee with ethically repugnant conduct in the ABSCAM scandal, for which he was convicted of conspiracy, bribery, and conflict of interest. He, too, resigned before the Senate could act on his punishment.

Just-in-Time Planning at Mutual Insurance Company of Iowa Case Study

Just-in-Time Planning at Mutual Insurance Company of Iowa - Case Study Example Its image could also be affected in the negative light and bring a halt to the current growing demands for its products as new customers shopping around for insurance products will opt for firms with a good of reputation in terms of faster processing of claims. Resources are overstretched and the company could end up losing new and existing business. Looking at the case at the case even without the advice of consultants or experts a number of assumptions can be made about the company’s personnel and equipment situation. Firstly the company and particularly the Des Moines facility for claim processing is facing human resources crisis. The increase in number of claims flowing in on a daily basis means increased amount of work for the same number of employees. One solution thus is the company to hire more personnel to meet the demands of growing workload. The inventory handling capacity should also increase in terms of equipment; the current equipments were not bought in anticipation of the workload the company is getting today. A permanent solution to this would be to get more modern equipment with a capacity to handle more work and also the facility should be expanded commensurately. The company is also faced with challenges surrounding administrative and workflow management. Claim documents have to pass through the hands of different persons for approval before a customer gets a verdict. The net effect of this is a lot of time taken to process just a single claim and also many people doing just the same work. Precisely this could be causing duplication of effort and therefore under-optimisation. The solution approach taken by Cook of streamlining workflow process and cross training employees will eliminate these problems as just the same employees will be capable of handling different types of duties. To help in restructuring the entire process of processing claims, Cook has established a taskforce and also outsourced an external