Business Ownership Of Sainsbury s And Oxfam - 2892 Words

â€Å"BUSINESSES ON OUR DOORSTERP† Written by Sadia Raihana Mridha Introduction The purpose of this assignment is to understand the range of different businesses and their ownership. I chose Sainsbury’s and Oxfam as they are businesses with different characteristics from each other, as I needed to choose one big company (such as PLC (public limited company) or LTD (private limited company)) and a small business (such as partnership, sole trader, non-for-profit business). In fact, Sainsbury’s is a supermarket and Oxfam a charity. This assignment will cover the purpose and ownership of the two businesses, the stakeholders of each business and how they affect the business. Task 1A: Business ownership and purpose ïÆ'  Sainsbury’s: Sainsbury was†¦show more content†¦Sainsbury’s have 157,000 employees and the amount of money that they profits per year is  £25,632 million as 23 million customers come per week which demonstrates that it is a profit maker. The total sale of Sainsbury’s was +4.3% (including VAT, excluding fuel) in 2013, whereas the â€Å"like-to-like† sale was +1.8% (including VAT, excluding fuel) in 2013. The scale There are five different scales: local, regional, national, international and global. The local scale is when a business is found in the local area, for example Annie’s Salon. Regional scale is when a business is found in a specific region such as England. National scale is when the business is found in a national scale, e.g. in the UK (Tesco). International scale in when that specific brand is found in more than a country within a specific continent, for example Pupa which is found just in Italy and France. Global scale is similar to the international scale; however, the main difference is that in the global scale, the business is found in more than one continent, i.e. McDonalds. Sainsbury is in a local, regional and national scale as it can be found in the local area, it is in England, but because it is found also in other regions, it is national. However, it cannot be international as Sainsbury’s is located just in UK. The sector There are three different sectors: primary, secondary and tertiary. Primary sector is from where the products are beingShow MoreRelatedBusiness National P1, M1, D1 Essay2978 Words   |  12 Pagesï » ¿Business Environment Business environment is all about the combination of internal and external factors that may influence a business’ ways of operating such as: clients, suppliers, its competitors... stakeholders decide to start a business for many reasons: to pursue an interest or a hobby, mainly: to be their own boss. In other terms, people think that being your own boss, mainly as a sole trader gives you many opportunities although there are drawbacks as well. 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Introducing Strategy The Environment Strategic Capabilities Strategic Purpose Culture and Strategy Business Strategy Corporate Strategy and Diversification International Strategy Innovation and Entrepreneurship Mergers, Acquisitions and Alliances Evaluating Strategies Strategy Development Processes Organising for Success Leadership and Strategic ChangeRead MoreStrategic Marketing Management337596 Words   |  1351 PagesOur thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University and Colin Gilligan Professor of Marketing Sheffield Hallam University and Visiting Professor, Northumbria University AMSTERDAM †¢ BOSTON †¢ HEIDELBERG †¢ LONDON †¢ NEW YORK †¢ OXFORD PARIS †¢ SAN DIEGO

Democracy to Dictatorship in Lord of the Flies Essay

Democracy to Dictatorship in Lord of the Flies Lord of the Flies by William Golding is a novel that represents a microcosm of society in a tale about children stranded on an island. Of the group of young boys there are two who want to lead for the duration of their stay, Jack and Ralph. Through the opposing characters of Jack and Ralph, Golding reveals the gradual process from democracy to dictatorship from Ralphs democratic election to his lack of law enforcement to Jacks strict rule and his violent law enforcement. Upon the arrival of the boys to the island Jack immediately found himself in the center of a power struggle. Although the conflict was brief, there was still a very obvious confrontation between†¦show more content†¦Their punishment for slacking off was nothing, and so they got away with accomplishing nothing. Jack saw this along with many other flaws in Ralphs democracy and continually tried to force his style of governing over the boys. Jacks view on how the group should be run didnt completely show through until he actually became the leader later on in the novel, but there were hints before that as well. His tendency towards strict leadership was evident ever since he and his choirboys were introduced as characters. He kept them very much in line. The group of cloaked boys began to scatter from close line. The tall boy shouted at them. Choir stand still! Wearily obedient, the choir huddled into line and stood there swaying in the sun (Golding page #). He allowed them little room to maneuver, made them listen and follow orders without question. Jack was a very power hungry young boy. Although he doesnt have any power at the beginning of the novel, he took every opportunity to take the position of chief and was eventually successful. Jacks dictatorial style of leadership contrasted very directly with the more democratic and passive style of Ralph. Jack ruled with an iron fist, allowing no one to question him or his leadership. Jack represented the wanting for a single, all-powerful leader to guide the followers of society using any means he feels necessary.Show MoreRelatedLord Of The Flies By William Golding1540 Words   |  7 Pagesfreedoms it granted its citizens; while the Soviet Union’s ruthless dictatorship greatly limited the liberties of its people. This era created lasting views of the concept of â€Å"good versus evil†. British author William Golding wrote his novel, Lord of the Flies, during this time and it reflects this uneasy atmosphere. The character development, along with the carefully chosen symbolism of the novel suggests that Golding wrote Lord of the Flies as an allegory to the people and events of the Cold War, butRead MoreWilliam Goldings View of Humanity1383 Words   |  6 Pagesboys and cynical view of the war. 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In the book, it is a symbolRead MoreSignificance of the Conch in Lord of the Flies860 Words   |  4 Pagesconch he called it. He used to blow it and his mum would come. It s ever so valuable Ââ€" Piggy, Lord of the Flies. The conch is a sea creature, its shell is revered in many cultures such as Hinduism and Buddhism for its beauty and the sound it makes. The conch is also that shell in Lord of the Flies which is blown into to gather the boys. The author, William Golding, uses the conch to show that democracy will succumb to rule by force in the face of serious trouble or need. In the book, it is a symbolRead MoreRalph and Jack in Lord Of The Flies Essay919 Words   |  4 PagesWilliam Goldings Lord of the Flies is a novel about a grou p of boys who are lost on a deserted island and must do what they can to survive. At the beginning of the novel, two of the boys, Ralph and Jack, become leaders. These differences will form the main conflict in the story. 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In the novel ‘Lord of the Flies’ by William Golding and ‘The Tempest’ by William Shakespeare, power is a main theme throughout both texts. Both represent microcosm of outer society at the time the text was written. In Lord of the Flies it was a time when the world’s dominant countries were struggling for power over Germany which was known as the Cold war. The capitalist American’s wanted democracy where as the communist Russians

Ratio Balance Sheet and Financial Results Free Essays

UVA-C-2332 Rev. Oct. 17, 2012 RATIOS TELL A STORY—2011 Financial results and conditions vary among companies for a number of reasons. We will write a custom essay sample on Ratio: Balance Sheet and Financial Results or any similar topic only for you Order Now One reason for the variation can be traced to the characteristics of the industries in which companies operate. For example, some industries require large investments in property, plant, and equipment (PPE), while others require very little. In some industries, the competitive productpricing structure permits companies to earn significant profits per sales dollar, while in other industries the product-pricing structure imposes a much lower profit margin. In most low-margin industries, however, companies often experience a relatively high rate of product throughput. A second reason for some of the variation in financial results and conditions among companies is the result of management philosophy and policy. Some companies reduce their manufacturing capacity to match more closely their immediate sales prospects, while others carry excess capacity to be prepared for future sales growth. Also, some companies finance their assets with borrowed funds, while others avoid that leverage and choose instead to finance their assets with owners’ equity. And some corporate management teams choose to not pay dividends to their owners, preferring to reinvest those funds in the company. Of course, another reason for some of the variation in reported financial results among companies is the differing competencies of management. Given the same industry characteristics and the same management policies, different companies may report different financial results simply because their managements perform differently. And last, one other reason is that some industries are more susceptible to macroeconomic conditions than others. This can be true when macroeconomic conditions (e. g. , foreign exchange rates, interest rates, and taxes) are weak and deteriorating as well as when they are strong and improving. Or this can also be true when such conditions are stable versus volatile. Those differences in industry characteristics, in company policies, in management performance, and in responsiveness to the macroeconomic environment are reflected in the financial statements published by publicly held companies. Furthermore, they can be highlighted through the use of financial ratios. Exhibit 1 presents balance sheets, in percentage form, and This case was prepared by Professor Mark E. Haskins, Darden Graduate School of Business Administration, and has benefited from collaborations with various colleagues over the years on earlier versions. It was written as a basis for discussion rather than to illustrate effective or ineffective handling of an administrative situation. Copyright ? 2012 by the University of Virginia Darden School Foundation, Charlottesville, VA. All rights reserved. To order copies, send an e-mail to sales@dardenbusinesspublishing. com. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of the Darden School Foundation. ? -2- UVA-C-2332 selected financial ratios computed from fiscal year 2011 balance sheets and income statements for 13 companies from the following industries: ? ? ? ? ? ? ? ? ? ? ? ? ? irline railroad pharmaceuticals commercial banking photographic equipment, printing, and sales discount general-merchandise retail electric utility fast-food restaurant chain wholesale food distribution supermarket (grocery) chain Internet retailing advertising agency services computer software development Study the balance sheet profiles and the financial ratios listed for each of the 13 companies as presented in Exhibit 1. 1 Your assignment is to use your intu ition, common sense, and basic understanding of the unique attributes of each industry listed above to match each column in the exhibit with one of the industries. Be prepared to give the reasons for your pairings, citing the data that seems to be consistent with the characteristics of the industry you selected. Ours is not a perfect world, however, and for our class discussion, it will be helpful if you will also identify those pieces of data that seem to contradict the pairings you have made. Please note that using the data available here, you will find it difficult to identify those companies whose financial results differ because of management policy and competence. Please note in Exhibit 1: OCI = Other Comprehensive Income, CFFO = Cash Flow From Operations, ST = Short Term, and LT = Long Term. 1 -3The ratios in Exhibit 1 are based on the following formulas: 1. ROS (return on sales) = Net income Net sales Net sales Average total assets Net income Average total assets ROS ? Asset turnover Average total assets Average total owners’ equity Net income Average total owners’ equity ROA ? Financial leverage Total current assets Total current liabilities Cost of goods sold Average ending inventory Average accounts receivable Net sales/365 days UVA-C-2332 . Asset turnover = 3. ROA (return on assets) or = = 4. Financial leverage = 5. ROE (return on equity) or = = 6. Current ratio = 7. Inventory turnover = 8. Receivables collection = 9. Revenue growth = This year’s net sales—Last year’s net sales Last year’s net sales Net sales—Cost of goods sold Net sales Cash dividends Net income Research and development e xpense Net sales 10. Gross margin = 11. Dividend payout 12. RD ratio = = -4Exhibit 1 RATIOS TE ELL A STORY Y—2011 Selected Financ Data for 13 C S cial Companies (b balance sheet amou are percentage of total assets) unts UVA-C-2332 V How to cite Ratio: Balance Sheet and Financial Results, Papers

Management Financial Accounting Assignment â€Myassignmenthelp.Com

Question: Discuss About The Management Financial Accounting Assignment? Answer: Introduction Liquidation of the company implies shuting down of the operations of the company and closing the books of the accounts and selling of the assets to meet the liabilities proportionately in the order of sequence to be seen and managed by the iquidator of the company. Some of the reasons are that the company may not be able to pay its short term and long term debts on time, it may find that the excessive expenditure is required in continuing the business, the debtors have not paid the money dues or the company is not having adequare resources to cover the cost or because of the harsh competition(Knechel Salterio, 2016). In line with the above mentioned reasons, the director or partner of the company may choose to liquidate the firm or the company based on the following reasons like if the company is not being able to meet its debt and continuously incurring into the debts, then the company may propose for voluntary liquidation. In some case directors or partners personal assets would also be liable for the liqiuidation purposes in cases where they hold unlimited liability. (Raiborn, et al., 2016). Liquidation is also termed as winding up of the company and is often the official closure of the companys existence. The official liquidator is appointed by the creditors or shareholders of the company and represents the creditorss interests. There can be many other reasons besides the above mentioned reasons basis which the company may go into liquidation like unorganised upkeep of the business, weak internal control by the management, inadequacy of working capital of the company, the location or the business might not be right, impertinent and uncompetitive management, lack of planning to develop the correct business model, direct competition in the market adversely, etc(Fay Negangard, 2017). The case of liquidation with ABC learning, One Tel Phone company and HIH Insurance ABC learning was one of the pioneer companies in Australia providing education services to the children. It was also being listed in the Australian Stock Exchange and its market capitalization at that time was around AUD 2.5 billion in 2006. The company went into liquidation on account of failing to repay the subprime mortgage loan and thus overwhelming the company. The auditors had to hold the signing of the audit report of the company for that year citing the need to recast and reinstate the reported profits of the previous year. Amidst all this, it went into liquidation in the year 2008 and was bought back by Goodyear Early Learning in December 2009 which now operated in 650 centress across Asutralia(Sonu, et al., 2017). The backdrop behind all this is the major acquisition and child care support which the company started to give in he early 2000s and the major increase in the number of centres as compared to its major competitors who had barely 100 centres across the world. Will all these acquisitions, they not only capitalised and improved the markets share in the UK but also captured 1% of the markets in the US as well. It grew rapiding and aggressively negotiating to deal with Australias largest employers like Department of Defence. It was highly profitable in 2004 -05 and 2005-06 giving the net profits percentage of 17% and 18% respectively on the sales revenue of $292.7 Milliion and $219.8 Million. In all this process, it kept on increasing its debt triggering a decline in the share prices by 42% in 2007. Despite all this, it fell into receivership on account of increase in the debt servicing obligations due to which the auditor could not sign the financial statements. Even though the then fede ral government injected funds in the company, but it was still delisted from SP and Australian Stock exchange on account of creditors voluntary winding up in this case. The collapse of the ABC learning was mainly due to the lack of corporate governance in the company just 9 months prior to its liquidation. In the backdrop, there was no control whatsoever on the purchases being done by the group on account of the acquisitions(Jones, 2017). This was just a rubber and stamo exercise as mentioned by the chief lawyer of the ABC company. The court also mentioned that the major reason behind all this was the differences in valuation of the major acquisitions being done to the tune of multi million dollars. It grew amazing and big to have 2300 child care centres all over the company implying the market concerns on the reporting and proper disclosure of these acquisitions. It was one of the major internal control failures on account of the company leading to weak corporate governance. It has no investment review committee as is required to see the major acquisitions and sale in the course of the business. It just had an odd management group approval which we re doing nothing except the redundant rubber stanmp exercise. One of the reports also showed up that an independent valuation of one of the acquired companies 123 careers came to roughly at around $ 30 Mn but it was bought for a huge amount of $ 70 Mn which was evident of the overvaluation. In this way, there were a number of acquisitions which was being made by the ABC learning without proper due deligence and proper valuation of the business to be acquired. One tel Phone company was one of the major telecommunication giants in Australia having over 2 Million customers across 8 nations. This again was the victim of the weak internal control and non competiting management which gave wrong forecasting to the shareholders and the market in terms of the revenue and the profits for the future years. It earned huge profits during the past 4 years ranging from 40% to 1275 as basis this the revenue estimate was expected to be increased by around 10 times in 2010 but the same could not happen inspite of the huge growth by the company. This was because the company had invested huge amounts in the spectrum licenses which als included public funding of $ 340 Mn. Moreover, inspite of the cash crunch, the company kept on paying its director Rich Keeling hefty amounts as salary and bonus in 2000. This had a major impact on the company resulting into losses of $ 291 Mn and soon thereafter share prices fell miserably to $1. All this followed the company to close its opeartions and sell the assets to pay off its debts. Also, huge number of employees were laid off. This was an example where the internal control system, the ethics and governance of the company was challenged terribly and the information was not validated before flowing to the market. Not only the sales, but the receivables, the accruals, the estimated profit figures based on which the investments were made were all misstated. This called a early indication from the auditors of the company but the auditors also kept quiet, reflecting low audit quality. The 3rd company in the list is HIH insurance company which was the 2nd largest insurance company in Australia at that time and got liquidated in 2001 with an imposing figure of loss measuring $ 5.3 billion. This is still known to be the worst ever corpoarate collapse in the history of Australia. All the dues and debts in HIH company is majorly attributable to the incorrect and overstated pricing of the mergers and acquisitions done by the company in early 2000s. It took over FAI insurance company and many others and accounted them at a very aggressive intent of accounting. Inspite of suffering the losses and cash crunch, the company continued to pay a huge amount as compete fee or severance fee to its CEO just before the close of the company. It was found that liabilities and reserves were unstated in acquisition accounting like in CE Health International and wrong figures were quoted to the stakeholders in terms of the net assets and liabilities held by the company without correct d isclosures. It was not only non compliant with the corporate governance laws but also the ethics of the business and thus went into serious losses in 2001, as a result of which the company had to liquidate. Conclusion We see that the company went into liquidation owning to a lot of factors. There were several reasons that had led to this and the management of the company was to be held liable for the same. The books of accounts of the company wree not audited properly which shows that how important it is for the auditor to take a valid stand. The liquidation could have been prevented had the management taken a proper stand in this matter. If the management of the company did not influence the opinion of the auditor, and showed huge revenues in its financial statements which were actually from loss making units, the company would have been saved. When the new auditor took over, they saw that their opinion regarding the financials of the company were entirely different from those of the previous auditors. This led to internal probe into the matter and when the auditors asked the management of the company to rectify the mistakes, the management refused to do the same. This attitude of the management eventually led to the liquidation of the company and that had also put a big question mark on other companies in this sector(Grenier, 2017). The overall scale of profitability of the liquidated company was much more than its peers, this raised aquestion on the validation of the accounts. There were a lot of assumptions that the company had done that showed that the books were not maintained ethically. The one lesson that can be learnt form the downfall of the company is that we should try to maintain ethical practices as much as possible and should never go for falsification of the records. If the company in any way frauds, it is the responsibility of the auditor to look into the matter and comment on the same. The audit opinion must be unbiased and should not be influenced by the company or its peers. In the given case, the previous auditor pitcher plant worked as per the suggestions of the management and that had affected the overall audit report which was proved to be tampered and showed a wrong impression about the company accounts(Bae, 2017). Recomendations There are various ways by which the companies acn avoid getting liquidated. Going concern is one of the most important accounting assumption and it is important that the companies follow the same. There are several laws stated that governs the liquidation policies of the companie around the world. These liquidation policies helps provide a basis and several procedures that will help the companies in the liquidation process and will also protect the interest of the stakeholders who are dependant on the company. They are the biggest affected party because of the entire downfall, they had invested in the company in the pursuit of getting good returns and than if the company liquidates they face huge losses. So it is important that all the laws must be followed, liquidators must be appointed nad all the investors who ahd invested in the company should get their basic dues in return of the same. Thus this analsysis of the ABC learning company helps us in developing a stand over the matter of liquidation. It provides a list of things that the management should not do in order to avoid the same. This helps in the global evaluation and development of the companies and also there has been changes in the liquidation laws that has made the overall process less complicated(DeZoort Harrison, 2016). Refrences Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. DeZoort, F. Harrison, P., 2016. Understanding Auditors sense of Responsibility for detecting fraud within organization. Journal of Business Ethics, pp. 1-18. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Raiborn, C., Butler, J. Martin, K., 2016. The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), pp. 10-21. Sonu, C., Ahn, H. Choi, A., 2017. Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), pp. 127-144.

The Hunchback Of Notre Dame Monologue Essay Example For Students

The Hunchback Of Notre Dame Monologue Essay A monologue from the novel by Victor Hugo NOTE: This monologue is reprinted from Victor Hugo\s Works. Trans. Isabel F. Hapgood. New York: Kelmscott Society, 1896. PRIEST: Oh! Have pity upon me! You think yourself unhappy; alas! alas! you know not what unhappiness is. Oh! to love a woman! to be a priest! to be hated! to love with all the fury of one\s soul; to feel that one would give for the least of her smiles, one\s blood, one\s vitals, one\s fame, one\s salvation, one\s immortality and eternity, this life and the other; to regret that one is not a king, emperor, archangel, God, in order that one might place a greater slave beneath her feet; to clasp her night and day in one\s dreams and one\s thoughts, and to behold her in love with the trappings of a soldier and to have nothing to offer her but a priest\s dirty cassock, which will inspire her with fear and disgust! To be present with one\s jealousy and one\s rage, while she lavishes on a miserable, blustering imbecile, treasures of love and beauty! To behold that body whose form burns you, that bosom which possesses so much sweetness, that flesh palpitate and blush beneath the kisses of an other! Oh heaven! to love her foot, her arm, her shoulder, to think of her blue veins, of her brown skin, until one writhes for whole nights together on the pavement of one\s cell, and to behold all those caresses which one has dreamed of, end in torture! To have succeeded only in stretching her upon the leather bed! Oh! these are the veritable pincers, reddened in the fires of hell. Oh! blessed is he who is sawn between two planks, or torn in pieces by four horses! Do you know what that torture is, which is imposed upon you for long nights by your burning arteries, your bursting heart, your breaking head, your teeth-knawed hands; mad tormentors which turn you incessantly, as upon a red-hot gridiron, to a thought of love, of jealousy, and of despair! Young girl, mercy! a truce for a moment! a few ashes on these live coals! Wipe away, I beseech you, the perspiration which trickles in great drops from my brow! Child! torture me with one hand, but caress me with the other! Have pity, y oung girl! Have pity upon me! We will write a custom essay on The Hunchback Of Notre Dame Monologue specifically for you for only $16.38 $13.9/page Order now

Identity in the Age of Internet essays

Identity in the Age of Internet essays The new and exiting ways of modern day computers and their increasing proliferation have definitely transformed the human and machine identity. As Turkle indicates computers have ceased to be simple logical machines, which just did the job for us' but now have a subjective influence on us, affecting the way we think and operate. The virtual world has very much become a part of our human personality. The, virtual parlors, game rooms and other Multi user Domains which allow for simultaneous participation of people from different geographical domains have cast an new emotional identity to computers. The anonymity and multiple identities on the Multi user domains on the Internet highway has opened new possibilities for people to extend their expression in terms of multiple personalities The Internet is limitless and not time bound offering infinite possibilities for the self to express itself. This multisensory and highly interactive media creates a temporary suspension of reality as people enter the virtual world on a regular basis. In the virtual environment there is in effect a destruction and reconstruction of the Cartesian self many times over. (Postmodern ideology) We are indeed witnessing a great social change as with real time audio and video the virtual media has sort of merged into the real or at least it has become an integral part of the human personality complex. The more often people interrelate with the machine and through the machine with each other, we see the gap between the virtual and real is closing up and technology is indeed fast driving humanity towards a postmodern society where there is spontaneity, reflexivity and multiple Judging by appearances (Cosmetic Surgery and Human Identity) The enlightment ideology implies that individuals could remake or ...

The Vietnam War Essay Example | Topics and Well Written Essays - 750 words - 1

The Vietnam War - Essay Example It was an expensive war in terms of men, material, and armaments, with consequent long-lasting damage to the environment due to the use of defoliants to deprive the enemy of forest cover which was well-suited in guerrilla war. This was the only war that America lost. This paper is a re-examination of perhaps one of the reasons why America lost in Vietnam due to the ROE and grossly inflated body counts (Moss, 2010, p. 383). Discussion The Cold War started during the term of Pres. Dwight Eisenhower as a competition of two contrasting ideologies – democracy (and capitalism) against communism (and central planning). American involvement in Vietnam was initially kept secret and utilized military advisers without any direct fighting by American soldiers. However, things soon got out of hand and escalated to the point that thousands of American soldiers were eventually involved and fighting a war many had thought is not America's war but a war between the Vietnamese people themselves . Former Pres. John F. Kennedy was against direct American involvement, but when his successor, Lyndon B. Johnson, became the president, the full-scale war began. Assumptions – one of the most controversial aspects of the Vietnam War was a concept known as rules of engagement (ROE). This particular set of rules placed several constraints on many soldiers fighting the enemy; it is like fighting a boxing match with one hand tied behind the back. In essence, the ROE required American soldiers to observe rules of conduct when fighting in order to comply with international humanitarian laws pertaining to combat. This includes the idea of avoiding collateral damage or, in plain language, civilian casualties. When this is enforced, it is a difficult job of fighting the Vietcong because these guerrilla warriors hide among the people. It frustrated a lot of American soldiers that they cannot go after their enemy hiding in the populace. Individual soldier (infantry in the field) â€⠀œ the ROE prevents him from pursuing enemies in the heat of battle, enemies who retreat and hide in the village. This was one source of great frustration in which an enemy could have been neutralized or captured but the ROE does not allow it. This same enemy survives for another day and could possibly be able to kill him tomorrow. The ROE put unnecessary limits when prosecuting a war that was unconventional in its nature. Battalion commander – his primary concern is carrying out his orders, which are almost always mission-specific in terms of objectives – for example, attacking an identified enemy area. This ROE ensured that discipline is always maintained despite the chaos on the battleground and kept in touch with the higher-ups in the chain of command. ROE focused the battalion commander on his mission order and nothing more than that; there was hardly any room for discretion. Division commander – the ROE reminded the commander of the larger objectives of it s war in Vietnam, especially of the political aspects of the effect of warfare on the local populace. It put him on the defensive at times, because the Vietnamese people could be offended. Gen. William Westmoreland – as the direct overall commander of the entire theater of a war, it was incumbent on him to ensure victory. However, despite superiority in war materials, it was a war that was bound to be lost,

Semantic Acquisition (Linguistics) Essay Example | Topics and Well Written Essays - 2500 words

Semantic Acquisition (Linguistics) - Essay Example Usually, young children refer to the objects or people that they are familiar with in their early speech (Barrett 1995). It is interesting that most of the children follow the same process of lexicon acquisition (De Villiers 1978). The process can be divided into five different stages (De Villiers 1978). First, children learn proper names in the first stage as proper names only have one referent for each word (De Villiers 1978). Then, common nouns are acquired soon after the first stage (De Villiers 1978). This is because the structures of common nouns are more complex and children need time to master the application of these words (Barrett 1995). The third stage is acquiring simple verbs and adjectives (De Villiers 1978). These two categories share a similar complexity and similar properties (Barrett 1995). In order to study the verbs and simple adjectives, young children need to master the correlation and interaction between their perceptual development and lexical development (De Villiers 1978). The fourth stage is the acquisition of relational words (De Villiers 1978). These words have more complex meanings (Barrett 1995). It is somewhat difficult for young children to understand the concept of relational words since a comparison for the described object and the context is required (De Villiers 1978). The final stage is the acquisition of deictic expression (De Villiers 1978). Words in this category express the most complex idea of comparison (De Villiers 1978). Nelson (1973) has suggested that there are significant individual differences in the types of words that young children acquire in stage I (Katherine Nelson (1973) in De Villiers 1978, p. 124). Two kinds of children can be found in the early lexicon development of children (De Villiers 1978). They are identified as â€Å"referential children† and â€Å"expressive children†, respectively (De Villiers 1978). Referential children can be defined as those children who acquire and use words of

Midterm Test 2303 Essay Example | Topics and Well Written Essays - 1500 words

Midterm Test 2303 - Essay Example The land and climate in the two areas were different prompting them to have differences in the type of agricultural practices in each area. Chesapeake region was swampier making it hard to cultivate typical crops. However, five years after the settlement the colonist discovered that tobacco grew well in the area. The economy of the area, therefore, flourished through the growth of tobacco. Massachusetts, on the other hand, was not well suitable for larger farms instead families owned small farms and other put up home-based industries. With more Puritans migrating to the area the economy of the region flourished as they developed a large shipbuilding industry. Their business was prosperous to the extent that they were able to trade with England using their surplus. The Puritans' families always had enough manpower, therefore, did not need the free labor of slaves as it was with the tobacco farming in Chesapeake Bay colony. This also brings in another significant difference between the two settlements.The people in Massachusetts had a strong system which emphasized on religion as this was their main goal of settling in the area. Freedom of religion was not allowed and reading the bible was fundamental. Settlers who did not acknowledge Puritan religious ways were not allowed to own land. In Chesapeake, the situation was completely different and little attention was paid to religion. Most people were not very religious and the few who practiced did it according to the Church of England.

Analysing The Hotel Industry Of Singapore Tourism Essay

Analysing The Hotel Industry Of Singapore Tourism Essay Introduction: the hotel industry of Singapore is suitable and adoptable for kind of customers having right from the minimum budget to star rated. The challenges exists in the Sing htl ind is purely based on the price, location and convenience because all the facilities are mostly provided by all the hotels so it is very difficult for the customers to differentiate the service provided by the hotels. Since it is tough to differentiate the service rendered by the hotels, many hotels are involved in creating a niche market, like providing unique facilities to the customers for example honeymoon packages, specialists holidays, etc. The Singapore hotel industry experiences a very high growth rate in luxury travel market, high -end travelers market and family travel market in the past months. The recent economy reveals the restaurant sector has market Growth rate of sixteen percentage because of the increase in the consumer spending on sit down meals. The eating out habit has become a life style for the youth and even for the middle aged married couples with their children and these aspects stresses on the importance of healthy food. Nowadays, the consumers are expecting different styles of food and drink from the various parts of the world and all these shows if the hotel provides a variety and healthy food and drink, it will be able to attract more customers in the future. The Singapore travel and tourism market shows a high growth by having the occupancy rate of 90% in the past one year. The Singapore governments effort in providing low cost service airlines and its efforts to triple the tourists to Singapore in the coming up years. The 30% increase in the trade conferences and exhibitions conducted in Singapore has also revealed that the hotel industry in Singapore has very good business opportunities in the coming up years and if proper, good development strategies are adopted by the hotels, they will be able to earn a large market share in turn more profit. Backgrounds: . The MHCCH is located in three acres of prestigious land in Singapore. The hotel is very near to the tourist attractions like a theme park, a museum, etc. The management has made many changes in the infrastructure facilities of the hotel by adding luxury bedrooms, a bistro; a beauty salon .The hotel has also purchased a land near to that for expansion and modernized the hotel for creating new business opportunities. In order to give a luxurious appearance for the hotel, the management has created a new spacious foyer and the hotel has also started a beauty salon to offer beauty treatments to its customers. Problem of the case: By analyzing the scenario of hotel industry, i undertake SWOT analysis of the hotel MHCCH and help the newly joined partner of MHCCH to select the best strategy out of the below mentioned strategies namely sell the cash cow, undertake no serious steps or undergo diversification in business so that he will be in a position to convince the other partners of MHCCH. In this case , the challenges in the external and internal environment industry and the analysis regarding the Strengths, Weaknesses, Opportunities and Threats of the MHCCH is to be done. In the second part of the study, with the help of utilizing Ansoff matrix and Porters Grid, how the management can improve the profit in the next two years and for that what strategic decisions it has to take are discussed. Challenges in the micro and macro environment: Business environment is classified into three environments namely Internal environment, Market environment and External environment.Many variables which are existing in the internal and external environment affects the company (MHCCH) either positively or negatively. So before taking strategic decisions, it is important to analyze these environments to find out the factor which highly influences the customers of the hotel industry. The following table focuses on the key factors of the three environments. Micro Environment Market Environment Macro Environment Vision, Mission, Objectives of the Hotel Climate Assets Capability of the management Consumers Suppliers Competitors Intermediaries Social Technological Legal Political Economic Physical The main challenges which need to be assessed in the internal and external environment are that hotel has to concentrate on different type customers like corporate guests and other kind of guests like nature lovers, family oriented and managing the hotel to delight these customers becomes a challenging work in the field of marketing. So in order to delight these consumers, the hotel should monitor the changing expectations of these customers and should try to delight them. The employees of a hotel play a major role in attracting the customers. The hotel should try to recruit skilled persons because the quality of service rendered by the employees acts as an important factor in delighting the customers. So getting skilled and qualified employees is another challenge in the hotel business environment. The hotel should try to have good suppliers (Electricity, soft drinks carbonated water, Perfumes, cosmetics other toilet preparations, different kinds of liquors, Soap and detergents, etc) who provide products/ services with good quality and good intermediaries who are in direct contact with the customers before they enter into the hotel. Apart from these challenges, the hotel should also focus on the socio- cultural changes (changes in the preferences of the customers), political changes (changes in the law), and technological changes (providing variety food, appearance of the hotel, introducing packages, etc,). SWOT Analysis: Before selecting a strategic option for the marketing plan of MHCCH, the hotel should do SWOT analysis to find out its strengths, weaknesses, opportunities and threats. Strength deals with the hotels core competencies and the weaknesses of the hotel deals with the present drawback which has to be rectified in order to capture the customers in the future. Strengths and Weaknesses mainly focus on the factors which are fully under the control of management but the opportunities and threats focuses on the business environment. Opportunity deals with the market which yields more profit to the hotel that is the area to be covered by the hotel to earn more customers in turn more profit. Threat deals with the factors which are to be considered seriously before taking any business decision. SWOT analysis of MHCCH is discussed below. Strengths of MHCCH: The employees of the hotel are having good experience in customer care in order to provide quality service; the MHCCH has invested a lot in changing the appearance of the hotel and in providing different styles of food and also already the MHCCH is having satisfied customers ( revealed in the table non-business guests occupancy rate). The hotel is situated very close to other entertainment locations. The credit worthiness of the hotel is high that we can take the fund from bank in order to do the successful performance of the hotel. Weaknesses of MHCCH: Corporate and family non business guests occupancy rate is low and so the company has to invest a lot in adding facilities to the hotel. Opportunities of MHCCH: Nowadays consumers like to eat outside in restaurants rather than before and they dont hesitate in spending more money tasting different varieties of food. Eating out style of the youngsters and middle aged married people has become very common. Singapore governments decision to triple the investment in the tourism industry shows that there are large opportunities for MHCCH to capture more customers and in turn to improve profit. Threats of MHCCH: Competitors are the major threat of MHCCH. Due to the lack of differentiation in the hotel industry, the competition is fully based on the price, location and convenience. The hotel has to face competition from the hotels of same infrastructure and also from motels. The hotels which are dealing with niche markets will also acts as a good competitor for MHCCH. In order to attract the customers of different age group, the hotel has to focus on changing the appearance of the hotel, providing food of different countries, etc costs more but still the hotel has to invest and at the same time the hotel cannot fix a high price for its services because the competition mainly focuses on the price. The hotel has to focus on the packages too because the small hotels may capture the market by providing specialized facilities in one area alone like for example honeymoon packages alone. Conclusion: Thus the challenges in the micro, market, macro environments of hotel industry are discussed. The SWOT analysis revealed that the MHCCH has more strengths and opportunities when compared to weaknesses and threats. Since the opportunities are high, revealed by increase in the market growth rate and the capacity of the MHCCH to raise fund from the banks and the availability of space for further expansion activities to be carried out by the MHCCH is good and with this strength, the MHCCH has more power to capture the market share. The MHCCH need not worry about the threats posed by the competitors if MHCCH have an eye on competitors price and variety of services provided by them. So with the help of its strengths, the MHCCH can move forward to attract more customers. b) Ansoffs Matrix: The Ansoff matrix is a technique that aids people in the business field to take decisions regarding product development and market growth strategy. Ansoff matrix focuses on the new products and the product already in the market in order to increase the profit of the business. The Ansoffs 3* 3 box grid or matrix: Markets Market Development Partial Diversification Diversification Market Expansion Limited Diversification Partial Diversification Market Penetration Product Expansion Product Development Products The major four boxes are Market Development, Market Penetration, Product Development and Diversification. Market Penetration: It suggests the business people to focus on existing customers and on their own products what they are producing currently. If the business person adopts this strategy then his major objectives will be Improve the market share of current products by fixing lower prices when compared to the competitors, advertising and sales promotion, etc. There are many advantages in introducing low prices , they are capturing more market and the low profit earned by the existing players makes the new entrants to have fear in starting the business in that sector. The MHCCH can go for introducing lower prices for the services but it should not incur any loss. The price reduction strategy to be adopted by MHCCH will not yield any benefit because already the hotel is having good occupancy rate in the case non business guests. And also the hotel is planning to invest a lot in the improvement of the hotel, so all these costs will be reflected in the price of the services rendered by the MHCCH. Even though the price war exists among the players of the hotel industry, for MHCCH, since it is having loyal customers, it is better to go for introducing new packages for the customers, rather than reducing the price. Market Development: It suggests the business people to focus on new customers and the existing products. Finding out new customers for the product. The MHCCH can also go for identifying the new customers like honey moon packages, etc. Product Development: It suggests the business people to focus on the existing customers and new innovative products. (MHCCH) can focus on this aspect. it can select the last option specified in the case, expand the business by investing in buying an external property that means the expansion of a bar or restaurant to capture the customers. By providing healthier, tasty and variety food style and drinks to the different country people, the MHCCH will be able to capture more customers (corporate guests) from different countries .And also the table revealed that the corporate guests occupancy rate is very low and so by implementing the above mentioned facilities, it will be able to capture more corporate guests and if they are satisfied ,the corporate guests will come and stay with their family, profit will be improved. Diversification: It suggests the business person to focus on the new customers and the new products that is entering into an entirely different field. Business people will take up this strategy when they want to diversify the risk of loss in the existing business. This case revealed that the competition is more and there are more prospects to earn a very high profit. Selling a cash cow and entering into diversification is not good because this hotel business itself has lot of prospects which is revealed by the Singapore governments decision to spend more than $4 billion in order to attract more and more number of tourists to singapore. So its good for the MHCCH to be in the business rather than diversification. Porters Grid: Threats of New Entrants: More number of business conferences and meetings are being held in Singapore. the occupancy of hotel room rate being as high as in the past few months, Government of Singapore effort to improve the tourism industry attracts more players into this field. Infrastructure facilities, scale of economies and differentiation of product may act as entry barriers and so the MHCCH has to focus on these aspects. Bargaining Power of Buyers: Presence of more competitors in the Singapore hotel industry makes the consumers to demand more from the hotels regarding price, quality and innovative (variety of food, other facilities, etc) products. From the case, it is revealed that a tough competition occurs in the Singapore hotel industry, price plays a major role and its root cause is the customers expectation regarding quality and price and this strengthens the buyers power. Bargaining Power of Suppliers: The hotel industry is having a very high relationship with the other industries and so the supplier bargaining power is high in the hotel sector but if the competition is more in the other industries too then the supplier bargaining power can be reduced in the hotel industry and it is essential to study still more regarding the prevalence of competition in the suppliers industries. Threat of substitutes products / services: The economic hotels and motels may be the threat for the product of the substitute to MHCCH but concentrating on factors like fast food establishments which includes the surrounding environment, services provided by the catering department at the affordable price. Conclusion: Since the corporate guests occupancy rate is very low, the MHCCH can focus on the area of amenities and services provided in order to capture more customers and in turn to improve profit. The MHCCH can go for providing different styles of food in order to attract the customers from foreign countries. According to my views , I suggest the MHCCH to select the last option expand by investing in external property and after getting some returns it can slowly move on to the third option -expand by investing in the site. The MHCCH can carry out the survey in order to search new facilities expected by the customers and also what the MHCCH s competitors are doing to attract the customers and based on the results the MHCCH can decide the strategy to be adopted by the hotel in future. Since there are a lot opportunities in the hotel industry, the MHCCH can go for making investments in order to earn profit in future. The MHCCH can convince the other partners by explaining the payback period of the investments to be made by it.

Formalistic Approach to Hawthornes Young Goodman Brown :: Young Goodman Brown YGB

Formalistic Approach to Young Goodman Brown The Formalistic Approach can be found throughout "Young Goodman Brown," a short story written by Nathaniel Hawthorne. The Formalistic Approach is one of the most frequently used approaches. It concentrates on the concepts of form, tension, image, and symbol; as well as point of view, irony, and paradox. These styles appear throughout the story. Form in the past has meant what is now known as external form, the way one identifies the work. This type of form is usually associated with poetry. Organic form is important to critics. "Emphasis on organicism is not just in literary forms but in a broader, philosophical context, where the world itself is organic..." Point of view is another device in the Formalistic Approach. Point of view, " preserves the internal form, the organic quality of the work." (Handbook pg.87) Tension, irony, and paradox are "the resolution of opposites. " "The basic terms -tension, irony, and paradox- are often nearly indistinguishable, so closely do they work to gether."(Handbook pg. 90) "A term introduced by Allen Tate, meaning the integral unity that results from the successful resolution of the conflicts of abstraction and concreteness..." (Handbook pg. 90) Ambiguity is also present in "Young Goodman Brown." "Paradoxical as it may seem, we suggest that ambiguity is a formal device in 'Young Goodman Brown'."(Handbook pg.97) One way to see ambiguity in the work, as suggested by the Handbook of Critical Approaches, is to trace the relationships of light and dark. The daylight and darkness of the town and the (dark) forest is important. "Young Goodman Brown" is a story that is easily understood. The broad use of symbolism jumps out to the reader making the story fun and interesting, while displaying the meaning and ironic twists of events. In "Young Goodman Brown," the "image" almost immediately takes on symbolic qualities. For example, the pink ribbons in the hair of Faith, Brown's wife. This is a reference to and has the same meaning as Hester Prynne's scarlet "A". Another good example of ambiguity and symbolism is the fact that Faith's ribbons are pink, an in between color. Red is a symbol of evil or being provocative and white is a symbol of purity and innocence. "Like the admixture of light and dark in the tale... the ribbons are neither red nor white. They are somewhere between: they are ambiguity objectified.

Warwick Castle

Warwick Castle Robert Craven and Stuart Chambers ‘Warwick Castle – the finest mediaeval castle in England. ‘ INTRODUCTION The Stratford-on-Avon and District Hotels and Caterers Association (SCATA) publishes a brochure which has described the Castle as follows; â€Å"This magnificent ancient Castle, situated at the very centre of England, is a treasure house of great beauty and splendid, rare quality collections of pictures, furniture, furnishings and an outstanding collection of arms and armour which bear witness to the power and influence of the Earls of Warwick down through the centuries.The beautiful grounds landscaped by Capability Brown, where peacocks roam freely, are a delight in all seasons. . . Excellent catering facilities are available all year round to suit every pocket and disposition, as well as several gift shops† Warwick Castle is less than two hours by road from London with easy access from all major cities by motorway, road and rail. This e xcellent infrastructure allows the area to be part of the itinerary of any visitor to the UK.The County of Warwickshire is lyrically described in the SCATA brochure: â€Å"Stratford-an-Avon and Shakespeare's Country. When you think of England, and the very best of England, you are probably thinking about this fascinating region. Here in this most English of English landscapes, the broad rolling sweep of the Cotswolds, the classic half-timbered villages of the Vale of Evesham and leafy Warwickshire, there is an unparalleled variety of attractions.The birthplace of the world's greatest dramatist, William Shakespeare; the finest mediaeval Castle and most-visited stately home at Warwick; England's most magnificent palace at Blenheim; and the world's most famous theatre in Stratford† THE CASTLE The Castle is part of the Tussauds Group, a wholly-owned subsidiary of Pearson plc, which also owns the Financial Times Group and Royal Doulton among other varied interests.The Tussauds Gro up runs entertainment centres that include: Madame Tussauds, the famous waxworks in Baker Street, London; the London Planetarium and Laserium; the Royalty and Empire Exhibition at Windsor; Alton Towers, the UK's only world-rated leisure park; and Chessington World of Adventures and Zoo. The Castle's General Manager, Martin Westwood, works in the stately home, from a majestic suite of offices overlooking the grounds.He is enthusiastic about the Castle both as a building steeped in history and as a business. In the relaxed atmosphere of his office, where he is surrounded by portraits and old paintings of the Castle, he refers to it as ‘a brand leader' in stately homes for it is in the top five most visited historic sites that charge entry fees (see Table 1).Table 1 Historic sites attracting more than 300,000 paid admissions 1 Tower of London 2 Roman Baths and Pump Room, Bath 3 State Apartments, Windsor 4 Stonehenge, Wiltshire 5 Warwick Castle 6 Shakespeare's Birthplace, Stratfor d 7 Leeds Castle, Kent 8 Hampton Court Palace, near London 9 Tower Bridge, London 10 Blenheim Palace, Wood stock, Oxford 11 Beaulieu, Hampshire 12 Cutty Sark, Greenwich, London 13 St George's Chapel, Windsor 14 Anne Hathaway's Cottage, Stratford 15 HMS Victory, Portsmouth 16 Mary Rose, Portsmouth 17 Royal Pavilion, Brighton 18 Chatsworth House, Derbyshire 19 Hever Castle, Kent 20 Fountains Abbey, North Yorks.Paid admissions (000s) 2298 950 855 703 685 604 540 525 528 517 493 411 372 365 340 333 314 306 303 300 As you pass through the ticket office from the large car park you catch your first view of the Castle. The view truly takes your breath away and fully warrants the description given by Sir Walter Scott in 1828: ‘the most noble sight in England'. MARKETING Marketing Manager, Sarah Montgomery, is another enthusiast of the outstanding beauty of the Castle.Discussing the marketing of the business she considers that the Castle's unique selling point must be that carried on al l the promotional material: ‘Warwick Castle – the finest mediaeval castle in England. ‘ But she does not discount the Castle's unique state of preservation, the breadth of attractions it offers, its location on the banks of the River Avon or its thousand-year span of history. In the year 1068 the first castle was built at Warwick and since that time it slowly developed into a mighty stronghold and later a grand mansion befitting the station of a high ranking nobleman. . In November 1978 the present Earl sold Warwick Castle and its contents to Madame Tussauds of London. The Castle's marketing team recognised that the Castle attracted a diverse audience, each segment of which wanted different things from a visit. So in targeting audiences the team had to decide whether it was trying to sell the Castle aspect, the stately home aspect or the gardens. It was felt that all three areas attracted different audiences and conjured up different expectations.Research had esta blished that from the public's point of view ‘castles' were not associated with grounds and formal gardens, and neither were they associated with the notion of being someone's home. On the other hand, stately homes were associated with grounds and gardens but were felt to be formal and museum-like, with ropes keeping the public away from the interesting areas. So, was the ‘most visited Stately Home in Britain' really a castle, or was the Castle also a stately home? This conundrum had to be solved.The Castle management has a deliberate policy of charging one overall admission charge for all areas of the Castle and Grounds open to visitors. In the past they had considered charging separate admission prices for the Castle and the Grounds but this, it was felt, would confuse the customer. (See Figure 1 for price and attraction details. ) The Castle regularly has detailed market research questionnaires compiled by an outside company. Sarah said that market research is taken v ery seriously by the team: â€Å"On average, overseas visitors represent 42 per cent of the total.Twenty-five per cent of our customers seem to come in groups of greater than 20 and these groups are predominantly from overseas. On the other hand, 58 per cent of visitors come from the UK, of which roughly half come from within a 100 km radius of the site. Another interesting point is that 25 per cent of all customers are repeat visitors which we feel reflects the popularity of the Castle. With UK visitors 33 per cent are repeats. Of the nonlocals, that is UK residents from outside the 100 km radius, 78 per cent stay overnight in the area and the remainder have travelled over 100 km to visit the area for the day.With the recent opening of the M 40 motorway into London (approximately180 km} it is felt that travel time may be a more important factor to consider than distance travelled in kilometres† Figure 1 Admission Rates and attractions at Warwick Castle The data are collected over a period of days, and the market research reports sent to Sarah include not only the profile of visitors but what parts of the Castle they visit. The popularity of various parts of the complex varies according to how busy the site is. For instance, on a quiet day 87 per cent might visit the Private Apartments, but on a busy day this igure drops to 68 per cent. Likewise, during one such busy period, the visitors to the Woodland Gardens increased from 17 per cent to 20 per cent, to the Mound from 46 per cent to 52 per cent, and to the River Island from 34 per cent to 40 per cent. On average, visitors stayed on the site for three hours. Coach parties tended to visit for three hours, probably because the Castle was part of a full-day, tightly scheduled excursion that included other nearby tourist attractions. Competition for the paying tourists' disposable cash was quite fierce in the area, it was felt.Other sites competing for the ‘leisure pound' were the Black Country Muse um, Drayton Manor (Adventure) Park, West Midlands Safari Park, Cadbury World, Blenheim Palace, Alton Towers Theme Park, Ironbridge, Stratford’s Shakespeare and Chatsworth House in Derbyshire. In the Undercroft Restaurant marketing researchers overheard an elderly professor in conversation with a friend he had encountered in the Castle grounds: â€Å"I came early in the morning to avoid the rush. Any major historic tourist site is going to be heaving by midday in the summer and personally I hate all the queuing and tourists with cameras and all that.I got here at about 10 a. m. when the place opened this morning. I was able to enjoy the pure magic of the building with relatively few other people around. By lunch-time the queues were what I felt to be unreasonably long, but it is August and this must surely be their peak time here. I do wonder, for instance, should they not encourage more visitors out of season and what about allowing people to visit early morning or in the ev ening to avoid the lunch-time crush? † MANAGING DEMAND Warwick Castle brochures show a wide variety of activities that supplement turnover outside the peak season.According to Sarah, this literature was intended ‘to push up the shoulders of demand': Every Friday and Saturday evening the Undercroft provides the setting for splendid five-course mediaeval banquets recreating the eve of the Battle of Agincourt. . A special events calendar has been published (see Figure 2). The Warwick Arts Festival uses the Castle as a venue in the evenings for a week in July. Exclusive tours of the Castle, and separately of the Gardens, are run by experts for pre-booked groups.These are available during the periods October to March, and March to November respectively, except during school half-term holidays and bank holidays. †¢ †¢ As a profit centre for the Pearson Group, the Castle is given targets that increase at a rate exceeding inflation. From these, prices are derived based on product developments, the prices that competitors are charging and known external factors that may affect demand (such as exchange rates and elections! ). The Castle expected between 700,000 and 800,000 visitors in the next year and profit projections were made based on these estimates.All catering facilities are run by the Castle, recognising franchising to another company would result in lost control and reduce potential to participate in profitable activities. Martin Westwood commented on fluctuations in demand: â€Å"Staffing varies relatively little with demand. It is felt that once the basic positions around the Castle are attended by staff, there is little that an additional staff member can provide. Winter weekends attract more visitors than winter weekdays, such that Saturday and Sunday combined turnover is the same as the other five days of the week put together.In summer things are more even, a Saturday or a Sunday being equivalent to two weekdays, although Sunday is usually busier than Saturday† Figure 2 Warwick castle Special Events Calendar BUSINESS OBJECTIVES Martin is clear that the Castle's prime objective is ‘to achieve growth in earnings per share for its shareholders'. At the same time he emphasizes the sense of responsibility the management feels ‘as custodians of this precious monument' to work within it and use integrity and sensitivity at all times. Hence all signs, directions and facilities take a very low profile. Flashing neon lights are not the order of the day!Sarah Montgomery commented on the need to underplay the commercial side of the organisation: â€Å"Coca-Cola have offered us a sponsorship deal. They will give us money for a particular project which will increase our revenue and also the number of visitors we are getting. The problem is that Coke is the epitome of youth and fizz while the Castle's target market is adults ABC 1, average age somewhere around 45! So how do we pull this deal together? â⠂¬  It is the ‘integrity' of the business in which the management take pride. It is not any business site but a very special building that is loved and cherished by the staff.Their constant concern is how to run a business from the Castle without destroying the charm and romance of the buildings, and without covering it with obtrusive signs and facilities. All staff are very polite and courteous and, though they are available to the public, tend not to interfere with the customers' visit. In fact they blend in with visitors as they wear little that suggests they are actually staff. And when the Castle is relatively empty of visitors it has a really enchanting atmosphere. PERFORMANCE Evaluation of the performance of the business has difficulties.On the one hand, queues are an obvious problem (see Table 2) but then the customers do not seem to mind too much! Above all, the business is going from strength to strength, and achieving healthy profit performance. So, while the criti cisms have to be noted, management has been achieving the high returns and growth that the shareholders require. Table 2 Observations of queuing and flow, Tuesday afternoon Queue to Private Apartments (number of people) 1. 00pm 130 1. 20 147 1. 40 128 2. 00 153 2. 20 132 2. 40 119 3. 00 137 Flow through doors to Private Apartments (number of people) 1. 00-1. 20 104 1. 20-1. 40 113 1. 40-2. 0 107 Flow from Private Apartments and State Rooms (number of people) 1. 00-1. 20 127 1. 20-1. 40 117 1. 40-2. 00 121 Queue to Rampart Walk 0-20 people at anyone time Number of people entering Rampart Walk 1. 40-1. 50 174 Queue at top of ramparts to get down (number of people) 6 minutes 63 Martin Westwood was defensive on the question of queues: â€Å"What popular tourist attraction doesn't have queues, and in any case, the queues here move pretty quickly. If we get queues for one part of the Castle we simply put out a sign suggesting people move on to the next attraction, although, to be frank, that doesn't really work.You see, the trouble is, that once people see a queue they don't want to miss out so they still join on the end of it. Our marketing questionnaires (see Appendix 1) suggest that we've got the operation about right, but there's always room for some improvement† The Professor in the Undercroft Restaurant had raised several issues connected with this: â€Å"The Castle really is in a unique condition of preservation. It's truly marvellous but I wouldn't seriously consider visiting it in the peak season. I just happen to be in the area because we're going over to Stratford tonight to see Twelfth Night at the Royal Shakespeare Theatre.I'm really looking forward to it! I wonder why they don't have off-peak rates for those not visiting around midday and maybe open earlier and close later. I would be more than happy to spend more time on the site if it weren't for all the other tourists everywhere. And another thing, couldn't they do a package deal with the th eatre at Stratford? I'm sure a lot of visitors here also go there. In fact, I would pay a premium price to have the Castle almost to myself. For instance, I'd find it simply delightful to sip a Pimms or a gin and tonic in the grounds as the sun went down.I know that I am rambling but I am sure there's a way to re-jig the prices so that the site basically generates more income throughout the year. And even if you say they do things out of season I've not heard about them, so what's the use of publicity if it doesn't reach the people that want to spend money? † Sarah Montgomery, mindful of the need to keep a close eye on customers' diverse requirements, often talked to individuals at the exit. A transcript of one such encounter is reproduced in Appendix 2.APPENDIX 1 MARKETING QUESTIONNAIRE OF RANDOM SAMPLE OF PEOPLE LEAVING WARWICK CASTLE Age range 0-5 6-15 16-25 26-35 36-45 46-55 56-65 66+ 7 37 27 25 34 17 20 33 Area of origination Local (within 100 km) UK (outside 100 km) Euro pe (excl. UK) USA/Canada S. America Australia Africa Asia Other/unspecified Length of stay in area Day trip 1-3 days 4-7 days 8+ days Method of transport Coach trip Own transport Hire car Public transport Other (bicycles etc. ) 37 27 25 47 3 11 5 14 2 96 50 13 5 96 74 31 20 12 Did you find that you had to queue very much? Yes 186 No 12 No comment 2 Did you feel that the queues were the same as other large tourist sites?Same 190 Better 4 Worse 6 Did you visit†¦? State Rooms and Great Hall The Private Apartments The Watergate (Ghost) Tower The Armory The Dungeon The Torture Chamber The Gatehouse and Barbican 191 190 31 104 193 183 87 Guy's Tower, the Rampart Walk and Clarence Tower The Victorian Rose Garden The Peacock Gardens The Conservatory The River Island Foxes Study and Cedar Walk Pageant Field The Mound Refreshment Stall Stables Restaurant and Tearoom Undercroft Restaurant The Bookshop Did you.. .? Bring your own picnic Did you see the Red Knight Did you buy a brochure How long have you spent at the Castle? hours Is this your first visit? Yes No Would you visit again? Yes No Maybe Don't know 186 103 117 102 57 31 101 54 118 52 71 62 32 81 99 5 67 75 37 16 148 52 144 31 23 2 APPENDIX 2 TRANSCRIPT OF A CONVERSATION WITH A VISITOR Christabelle Trymko, Oldbury-on-Severn, Gloucester ‘We got here at about midday. We came up for the day from Gloucestershire. It was quite a good trip and the kids behaved themselves in the car. We had heard a lot about the Castle from some friends who have just moved up to Stratford, which is just down the road from Warwick. ‘The Castle's in superb condition!You don't know what it's going to be like until you get past the ticket office and it really is amazing. It has been kept in impeccable condition, and the gardens are beautiful as well as being far less crowded than the Castle. ‘There were too many people in and around the Castle. The queues were an irritation but I parked my husband in the queue and too k the kids elsewhere until he was near the front and then we joined him. I think a few people got upset because we seemed to be pushing in, but I'm not prepared to wait with three children in long queues in the sun.Mind you, it's nothing like the queues at Madame Tussauds in London, they really are crazy. ‘I didn't realise quite how big the grounds were. If I had known I think we would have spent longer at Warwick Castle and made a full day of it. We should have come here at about ten and then spent the whole day here. That way the queues inside the Castle would have been shorter for us. The grounds are lovely and they've got special picnic areas which I thought was a nice idea. (I wish we'd brought a picnic. ) Mind you, it does seem to be more than a bit light on entertainment for the kids. Nicky loved the man with the wonderful moustache dressed up in full Crusader uniform on the horse. He was very good with the kids. Nicky also liked the waxworks in the Private Apartments p lace. The queue wound its way up, down and around the place but apart from mild feelings of claustrophobia (that's my problem, I suppose) it went at about the right speed and I guess it lasted a bit under an hour. Oh yes, the Rampart Walk, they ought to warn you about just how many stairs you have to climb. I mean, I know there is a sign but you don't take it seriously, do you!You go up and up and then there's that great spiral staircase up the inside of that tower, I won't do that again in a rush! But it was worth it for the view. ‘All in all it was a good day. More interesting than the average castle and not full of the usual touristoriented rubbish associated with tourist attractions. The commercial side is very much underplayed and I like that. You don't feel obliged to buy ice creams and tee-shirts and pencils and tea towels. Maybe some of the signs were a bit too discreet – we had to ask where the toilets were – but it makes a pleasant change. Also I like t he one price for everything. At other places, I object to paying an admission charge and then paying on top of that for particular attractions. You always feel mean if you don't pay up, and then you also feel that you might be missing something. No, I'd recommend the place and it's so much less hassle than the tourist places in London which you almost feel obliged to visit every so often. ‘ This case is from: Cases in Operations Management (Second edition) Johnston, Chambers, Harland, Harrison, Slack, FT Prentice Hall 1997

Free Essays on Computers And Accounting

Computers, Society, and Accounting Abstract In today’s technologically-minded society, computers play an integral role in just about every aspect of business, and especially in the field of accounting. Accountants are expected to constantly be updating information on a timely basis, and the wonderful computer allows such a process. Normal calculations that were once done with a calculator and a pen and notepad can now be done much more quickly and accurately with a spreadsheet program. Electronic spreadsheets allow one to calculate what they call â€Å"what if† numbers without screwing everything up. These spreadsheet programs also allow you to easily keep sale and inventory records as well as create graphs which can potentially predict future expenses for your business. These such programs have become vital to modern businesses and companies. Many other accounting processes have also been simplified with the use of computers, such as Accounts Payable, Inventory Control, and also Purchasing and Receiving. Software programs involved in the Accounts Payable aspect allow one to simplify the payment handling and selection and also will check the accuracy of the vendor’s invoice. The inventory control will actually track the inventory and reduce the investment in inventory. The purchasing and receiving module creates buying orders and it tracks their progress. From what’s been mentioned above, there are obviously many benefits of computer usage in accounting. The most important would probably be the speed in which the processes are completed. Manually executing these tasks would take at least twice as long and would potentially lead to money loss. As with anything involving computers, mistakes can easily be made if there is a problem with the software or even an operator defect. Some disadvantages to a reliance on computers include errors on data entry that the computer cannot pick up and also fraud and embez... Free Essays on Computers And Accounting Free Essays on Computers And Accounting Computers, Society, and Accounting Abstract In today’s technologically-minded society, computers play an integral role in just about every aspect of business, and especially in the field of accounting. Accountants are expected to constantly be updating information on a timely basis, and the wonderful computer allows such a process. Normal calculations that were once done with a calculator and a pen and notepad can now be done much more quickly and accurately with a spreadsheet program. Electronic spreadsheets allow one to calculate what they call â€Å"what if† numbers without screwing everything up. These spreadsheet programs also allow you to easily keep sale and inventory records as well as create graphs which can potentially predict future expenses for your business. These such programs have become vital to modern businesses and companies. Many other accounting processes have also been simplified with the use of computers, such as Accounts Payable, Inventory Control, and also Purchasing and Receiving. Software programs involved in the Accounts Payable aspect allow one to simplify the payment handling and selection and also will check the accuracy of the vendor’s invoice. The inventory control will actually track the inventory and reduce the investment in inventory. The purchasing and receiving module creates buying orders and it tracks their progress. From what’s been mentioned above, there are obviously many benefits of computer usage in accounting. The most important would probably be the speed in which the processes are completed. Manually executing these tasks would take at least twice as long and would potentially lead to money loss. As with anything involving computers, mistakes can easily be made if there is a problem with the software or even an operator defect. Some disadvantages to a reliance on computers include errors on data entry that the computer cannot pick up and also fraud and embez... Free Essays on Computers And Accounting Computers, Society, and Accounting Abstract In today’s technologically-minded society, computers play an integral role in just about every aspect of business, and especially in the field of accounting. Accountants are expected to constantly be updating information on a timely basis, and the wonderful computer allows such a process. Normal calculations that were once done with a calculator and a pen and notepad can now be done much more quickly and accurately with a spreadsheet program. Electronic spreadsheets allow one to calculate what they call â€Å"what if† numbers without screwing everything up. These spreadsheet programs also allow you to easily keep sale and inventory records as well as create graphs which can potentially predict future expenses for your business. These such programs have become vital to modern businesses and companies. Many other accounting processes have also been simplified with the use of computers, such as Accounts Payable, Inventory Control, and also Purchasing and Receiving. Software programs involved in the Accounts Payable aspect allow one to simplify the payment handling and selection and also will check the accuracy of the vendor’s invoice. The inventory control will actually track the inventory and reduce the investment in inventory. The purchasing and receiving module creates buying orders and it tracks their progress. From what’s been mentioned above, there are obviously many benefits of computer usage in accounting. The most important would probably be the speed in which the processes are completed. Manually executing these tasks would take at least twice as long and would potentially lead to money loss. As with anything involving computers, mistakes can easily be made if there is a problem with the software or even an operator defect. Some disadvantages to a reliance on computers include errors on data entry that the computer cannot pick up and also fraud and embez...

Richard Trevithick, Locomotive Pioneer

Richard Trevithick, Locomotive Pioneer Richard Trevithick was a pioneer in early steam engine technology who successfully tested the first steam-powered locomotive, but he ended his life in obscurity. Early Life Trevithick was born in Illogan, Cornwall, in 1771, the son of a Cornish mining family. Dubbed â€Å"The Cornish Giant† for his height- he stood 6’2†, remarkably tall for the time- and for his athletic build, Trevithick was an accomplished wrestler and sportsman, but an unaccomplished scholar. He did, however, have an aptitude for math. And when he was old enough to join his father in the mining business, it was clear that this aptitude extended to the blossoming field of mine engineering, and especially in the use of steam engines. Industrial Revolution Pioneer Trevithick grew up in the crucible of the Industrial Revolution, surrounded by emerging mining technology. His neighbor, William Murdoch, was pioneering new advances in steam-carriage technology.   Steam engines were also used to pump water out of the mines.  Because James Watt already held a number of important steam-engine patents, Trevithick attempted to pioneer steam technology that didn’t rely on Watt’s condenser model.   He succeeded, but not well enough to escape Watt’s lawsuits and personal enmity. And while his use of high-pressure steam represented a new breakthrough, it also drew concerns about its safety. Despite setbacks which gave credibility to those concerns- one accident killed four men- Trevithick continued his work on developing a steam engine that could reliably haul cargo and passengers. He first developed an engine called The Puffing Devil, that traveled not on rails, but on roads. Its limited ability to retain steam prevented its commercial success, however. In 1804, Trevithick successfully tested the first steam-powered locomotive to ride on rails. At seven tons, however, the locomotive- called The Pennydarren- was so heavy it would break its own rails. Drawn to Peru by opportunities there, Trevithick made a fortune in mining- and lost it when he fled that country’s civil war. He returned to his native England, where his early inventions had helped lay the foundation for vast advances in rail locomotive technology. Trevithicks Death and Burial I have been branded with folly and madness for attempting what the world calls impossibilities, and even from the great engineer, the late Mr. James Watt, who said to an eminent scientific character still living, that I deserved hanging for bringing into use the high-pressure engine. This so far has been my reward from the public; but should this be all, I shall be satisfied by the great secret pleasure and laudable pride that I feel in my own breast from having been the instrument of bringing forward and maturing new principles and new arrangements of boundless value to my country. However much I may be straitened in pecunary circumstances, the great honour of being a useful subject can never be taken from me, which to me far exceeds riches.- Richard Trevithick in a letter to Davies Gilbert Denied his pension by the government, Trevithick caromed from one failed financial endeavor to another. Struck by pneumonia, he died penniless and alone in bed. Only at the last minute did some of his colleagues manage to prevent Trevithick’s burial in a pauper’s grave. Instead, he was interred in an unmarked grave at a burial ground in Dartford. The cemetery closed not long after. Years later, a plaque was installed near what is believed to be the site of his grave.

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Post secondary transition plan - Term Paper Example In this sense, a post-secondary transition plan is necessary for high school graduates joining the employment sector and those pursuing further studies. In most cases, high school graduates seek employment to find means of becoming self-reliant as they wait to join tertiary education (Miller, O’Mara., & Getzel, 2009). However, there are others who seek employment because their academic credentials disqualify them to pursue further education. Life after high school has many challenges and marks a time when individuals should engage in planning on how to improve their living standards. In order to succeed in life, individuals need to aim higher in every endeavor they decide to take after graduating from high school. In this sense, high school graduates with disability should not look at their disability as the inability and should aim for an interactive and productive life after high school. In this regard, an ideal post-secondary transition setting is one that provides career exposure, is interactive, inclusive and adaptable (Lee, Leon, & Young, 2013). After high school life, the post-secondary setting that is ideal whether at the workplace or residential, for instance, college, should expose individuals to new learning. This is because post-secondary life presents a period when individuals should learn how to deal with challenges that exist in the outside world. Prior to the completion of high school, life tends to be simple and individuals have access to support networks in case they face challenges. However, life after high school marks a period when individuals are left alone and have to engage in self-discovery. Self-discovery in this sense means learning about the new environment and how to survive. As such, an ideal setting for transition from high school should be in an environment that encourages individuals to discover themselves. In the outside

A Balanced Chemical Equation by Experiment Essay Example for Free

A Balanced Chemical Equation by Experiment Essay Introduction The purpose is to use the mole relationships to prove the validity of the balanced chemical equation and that the final product of the experiment would confirm the balanced equation. The hypothesis made is that the experiment would in fact confirm the balanced equation. This is because, by balancing the equation two products that do exist are hypothetically formed. By the end of this experiment it will be seen whether the products calcium carbonate and sodium chloride will be made upon mixing calcium chloride and sodium carbonate together. The dependent variables are the amount and the chemical composition of the product formed and the independent variables are the individual amounts of deionized water, calcium chloride and sodium carbonate. Therefore, if calcium chloride and sodium carbonate are mixed together, then the reaction will produce calcium carbonate salt and sodium chloride. Materials * Stirring rod * Electronic balance * Fine filter paper * Deionized water * 2 small beakers * Sodium carbonate * Erlenmeyer flask * Graduated cylinder * Calcium chloride * Safety glasses * Funnel Procedure 1. The groups name was marked in pencil on the rim of the filter paper. 2. The mass of the filter paper was measured and recorded. 3. A clean dry small beaker was put on the electronic balance and was tarred. 2.138 grams of sodium carbonate crystals were added and the exact mass was recorded. 4. A different beaker was then put on the electronic balance and was tarred. 1.040 grams of calcium chloride was added to and the exact mass was recorded. 5. Approximately 25 mL of deionized water was added separately to each of the beakers. Each beaker was stirred with different ends of a stir rod until the solids were dissolved. 6. The calcium chloride solution was poured into the sodium carbonate solution. 7. The funnel was rested in a tall Erlenmeyer flask and the liquid was poured through into the filter paper which lined the inside of the funnel. This collected the solid. 8. Two separate 10 mL quantities of deionized water was poured through the filter paper. 9. The beakers and stir rods were cleaned and returned to their appropriate places. 10. When dried, the mass of the filter paper and soil was measured and recorded and discarded into the garbage. Results Quantitative Results Na2CO3 2.138 grams CaCl2 1.040 grams Final Substance (Na2CO3 + CaCl2 ) 2.125 grams Filter Paper Qualitative Results Na2CO3 * When mixed with water, foam appeared at the side and the surface of the solution * There was also a white flaky substance that formed CaCl2 * When mixed with water, the solution fogged up with foamy substance at the sides of the solution * Tiny bubble like substance also formed at the side Final Substance (Na2CO3 + CaCl2 ) * When the two substances mixed together, a white powdery precipitate was formed. * The flakes of powder were easily broken down. Calculations Conclusion The initial hypothesis stated can now be proved correct as after completing the experiment, the statement, which stated that the experiment would prove the balanced chemical equation true. As in the balanced equation CaCO3 was formed, this is in fact calcium carbonate, which is the salt that was produced. It is known that a chemical reaction took place because a precipitate was formed, one of the indications of a chemical equation. Also, this is a double displacement reaction. The information given by coefficients in a balanced equation can be understood to represent the relative number of molecules of that substance and as the relative number of moles involved in the reaction. Equations must be balanced because: Law of Conservation of Matter: Atoms can be neither created nor destroyed in an ordinary chemical reaction, so there must be the same number of atoms on both sides of the equation. The mass of all the reactants (the substances going into a reaction) must equal the mass of the products (the substances produced by the reaction). By using the percent yield, the success of the experiment can be determined. The higher the number of the percent yield (closer to 100%) is an indication that the experiment was more successful. The percent yield of this experiment is 99.68% 100.32%, which indicates that the reaction was successful, but the change of 0.32% is also to be noted. This change may have been caused because of incorrect mass data. Possible errors that could have occurred involve an inaccurate measure in mass of the final substance. When pouring the calcium chloride into the sodium carbonate, there was a residue left in the beaker that held the calcium chloride therefore not all of the substance was poured into the sodium carbonate. This also occurred when the final solution was poured through the filter paper. This would have led to a change in the mass data of the initial products to produce the insoluble calcium carbonate salt. Another error that could have occurred includes the fact that the product produced was kept overnight exposed to dust particles which may have mixed with the product and changed the mass data or the chemical composition of it. Also, there may have been impurities within the instruments used to perform the experiment. As other classes also use the same instruments, it can be determined how well they were cleaned and what chemical residue may have been left on the instruments. Modifications to the procedure of this lab that can lead to fewer errors include and more reliable results would be to check the utensils used for the experiment very well and to clean them with a cleaning agent to cancel out the possibilities of chemical residues left on them. Also, leaving the filter paper with the product in an airtight container or other vessel that would allow for steady temperatures and not let any substances in or out of the vessel.