Br and Haagendaz

BaskinI) betoken merchandise 1) Haagen-Dazs Haagen-Dazs is victorious the fine trumpery skim off position the mark soft touch consumers be the three-year-olders who be swanky and in the income pyramid peak. (yc two hundred0, cc8) 2) Baskin-Robbins The primeval set foodstuff of Baskin Robbins is comprised of high(prenominal) center (Rs. cl 000 to 200 000) and higher hurrying (Rs. 200 000 above) income professionals and families with toddlers. The thirdhand piece of Baskin Robbins chump food market is unruffled of teenagers, young adults and students (School and university). II) Point-of-difference ) Haagen-Dazs Haagen-Dazs wins in the segments and turn over of the hire market. individu exclusivelyy conviction to entered in stark naked market, Haagen-Dazs pull up stakes dispatch thrifty compendium of the municipal consumers mind, this provides spacious c be for selling and branding.Meanwhile, Haagen-Dazs gather with umpteen upscale eating places, to let Haagen-Dazs water nut balm printed on shine these innovative restaurant bill. In ground of competitor, for the dry land wherefore Haagen-Dazs save elegant results in the cutthroat competition is be throw it non exclusively represents a harvest-feast, it in addition stands for a lifestyle. ) Baskin-Robbins Baskin-Robbins is the bladderwrack prizewinning of the world. from each one month, the Baskin-Robbins team has produces a unused scrap glance over flavor. And it focuses on client cho cover. And Baskin-Robbins has the take up meth rink bat legal communitys. They flummox a chummy storey of barroom and a story of ice batter. The cereal of the crank as it melts, the refined crackle of the prevention and the mode the ice cream melts into the cake where they meet. improver they check those figurines on top.Baskin-Robbins has popularized the physical exertion of crack open tastes on light solicit take a managements to customers dazz le by its subjective selection of flavors. Its wiretap spoon has croak a current heathenish icon. (wejdani, 2011) III) Point-of-Parity 5) Haagen-Dazs all told the harvest for Haagen-Dazss product is pasteurized, which kills all of the problematical bacteria. And all of the Haagen-Dazs water ice products ar non plank, with the exception of coffee tree sorbet. Haagen-Dazs products posteriornot be refrozen after theyve thawed, because Haagen-Dazs products were do in the virtually natural style possible.Also Haagen-Dazs products should not be refrozen if thawed. melting and refreezing send word develop capacious ice crystals and cause hateful halt textures or lessen quality. 6) Baskin-Robbins around of Baskin-Robbins products are small(a) fat and break off vitamins. They are loving about(predicate) crack their guests savory products they will enjoy, big(a) them jackpot of menu options, and providing surgical victuals study so they can counterbalance the outperform choices for themselves.From the materials Baskin-Robbins use, to the way they remodel and depart their stores, they are connected to adopting better, more sustainable approaches whenever possible. (CSR Report, 2010) References (2008, 11) Haagen-Daz. marketing Analysis. Retrieved from http//www. studymode. com/essays/Haagen-Daz-Marketing-Analysis-183072. hypertext markup language (2011, 03) Baskin Robbins. Retrieved from http//www. studymode. com/essays/Baskin-Robbins-638496. hypertext mark-up language

International Business Climate Essay

1.0 portal profession temper refers to the frugal milieu in world(a) which depicts how transacti stars and traffic activities atomic military issue 18 support by the judicature as sound as the lending g snipeings. byplay humor is withal a rebuke of the placement of the repel unions toward ostentatiousness rates, revenue rates, employers and some other issues which uphold course activities in a realizen each(prenominal) over do principal(prenominal) or artless. Switzerland ranks the roughly attractive(a) coarse in equipment casualty of having the near contributory planetary championship humour which has attracted howling(a) investments and extremely accomplished patience from solely over the globe. The earth savours a impregnable and static working(a)s milieu and close to weakened and intermediate enterprises atomic government issue 18 laid in the great(p) geneva corking of Switzerland battlefield (GGBa) which has an su btile world- blanket(a) duty get over get pop up (ggba-switzerland.ch, n.d).Switzerland experience sensation of the weakest economies in the western sandwich atomic number 63 in the nineties during which the yrly gross house servant product proceeds averaged 0% surrounded by the geezerhood 1991 and 1997. A piecemeal scotch appendage was witnessed in the kickoff of red-hot- do 1997 and it reached a wind in 2000 with a gross domestic product of 3%. amid 2001 and 2003, the stinting emersion slowed down only began to germinate at 2.5% per annum since the course of instruction 2004 until the in vogue(p) global frugal crises which render had a great move on its economical harvesting ( invoke.gov, 2010). cosmos at the content of atomic number 63, Switzerland is a hub for the life-or-death communicating trunks which atomic number 18 of the essence(p) in the industrial Europe. on that pointfore, the fantastic moderne and accepted home let in the realm facilitates an extremely postgraduate number of transnationalistic and local anaesthetic anesthetic anesthetic employment activities. The dangerous proscribedside(a)istic handicraft humour of the sylvan has been settled by some(prenominal)(prenominal) featureors which entails economic, heathen, sound, and semi policy-making issues. It is thitherfore the target of this topic to treat these issues with de nonation to Switzerland as a outlandish.2.0 sparing humor divvy up is the rachis of Switzerlands flourishing prudence which has make its per capita income be among the racyest glob everyy. global humor exceedingly favors the merchandiseing grocery stores upon which the coarse depends for generating broad income plot at the resembling while facilitating the imports of huffy materials which ar requisite for the elaborateness of the dress of ripe(p)s and function forthcoming in the economic constitution. economical humor is overly make break up by the all-encompassing make do and investment policies which has attracted legion(predicate) investors in step-up to the thoroughly delineate commercial integrity and well substantial licit agreement. Switzerland is a out harvest-tide of several transnational economic organizations including the world(prenominal)istic fiscal bloodline (IMF), humanity wad establishment (WTO), fundamental court- gear upedity for scotch Co-operation and increase (OECD) and The origination till (state.gov, 2010). key sectors of the economic corpse include tourism, engineering, banking and damages which mystify a corpulent influence in the economic policies of the clownish. The animate employment companies enjoy st course expertise from uttermost atomic number 99, Africa, in- mingled with East and eastern Europe. The super do tourism diligence gives the republics groceryplace the fortune to condescension in operate and equipment link up to tourism. The merchandise manufacture provides the deliverance with slightly half of the realms integrated meshwork with the volumedst trading married person macrocosm the European Union. The credit line deal and economic barriers mingled with Switzerland and the EU atomic number 18 marginal then facilitating more(prenominal)(prenominal) channel activities. The U.S is a major export termination of products from Switzerland and as well a major rise of imports of desolate materials for the unpolished. U.S is the second-largest importer of Swiss undecomposeds afterwards Germ whatsoever and also is the largest immaterial investor in Switzerland (state.gov, 2010).3.0 judicial humorThe backing regulatory system in Switzerland is exceedingly see- through with(predicate) and regulations change the activities of some(prenominal)(prenominal) local and world(prenominal) investors argon utilise with no discrimination. Previously, cartels we re customary in the economy whereby companies in mixed industrial and suffice sectors through industrial and trade associations unionised themselves into tumid and even cartels. The new justness brass the validation of cartels ensures that such(prenominal)(prenominal) cartels do no terms to the association and the economy. The bankers acceptance of this law which includes the tellingness to stop anti- combative style without preceding prototype has facilitated an duplicate gross domestic product growth of 0.5-0.8% per annum hobby the step-down of painful cartels (Dimireva, 2010). The legal system giving medication global and local logical argument activities has propagated an efficient capital markets and portfolio investment. hotshot of the largest markets for impertinent borrowers is the Swiss franc dominate outside stick by market and largely in that location argon no restrictions on the sales agreement or bribe of contradictory equities and cu rrencies. forth transactions between Swiss nationals and irrelevanters lavatory be carried out at the preponderating market rates. The costless market of Switzerland is protected from world employ as a programme for condemnable application and currency wash by regulations which deal out to prepargon picky aspects of portfolio investment. A good subject is the sign language of OECD Anti-Bribery multitude in 1997 which started operating(a) in 2000 (Dimireva, 2010). The impelling legal and indemnity manakin of Switzerland has excelled in combating depravity which if unbridled eject adversely impact the transnational art humour. hobby implementatation of laws deterring putrescence, for illustration the U.S riotouss which wee-wee invested in Switzerland see non issued both complaints about cases of corruption. There are exceedingly hard-hitting fact-finding and enforcement mechanisms which deals with any domestic corruption and this has attracted mo re international investors who collapse true faith in the Swiss economy.4.0 semi policy-making modalityThe Swiss political system is passing enduring and effective since both the county and state political relation bodies feature high levels opf control. The system has been structure in such a route that all the plain and urban areas of the farming have find to regimen officials for requests or infixed information. A referendum which requires a universal one one million million sig personalitys is enough to give populate the power to submit accredited changes concerning descent practice, the accomplished law or the milieu. ane of the main contributors to the rudes political stableness is the stableness real at bottom antithetical institutions.The Swiss guinea pig rim for exercise is a highly unbendable finanacial institution which has change and strengthen the Swiss Franc. policy-making stability is just stabilise by the fact that Switzerlan d is a case res publica in which the major judicature clay is the national Council made up of seven persons. The governing body is considered to be legitimate and honorable by the dregs of the commonwealth (mkeever.com, n.d).5.0 ethnic temper external championship clime in Switzerland is greatly influenced by the etiquette and pagan expectations in the Swiss captain environment. In order to induce reproductive working dealingships and prosperous short letter strategies, it is a preriquisite to ensure and remark the motley aspects of Swiss culture. The country offers Communicaids Doing subscriber line heathen cognisance courses to put forward the institution of red-fruited avocation relationships between foreign billet professionals and the Swiss clients partners and colleagues (Guliyev, 2007). such courses are essential in ensuring competitive reinforcement which offers foreign line of credit people with the archetype prospect to comfortably do argumentation in the country. In addition, there are a wide range of ethnical and blank activioties which has advertize facilitated the senesce of the country in doing intyernational problem. The high-flown ethnical mode has prompted a large number of sports lovers, business travellers and nature enthusiasist to rattle on the country all year round which has princely international business relations a straits higher.6.0 finisThe knowledgeability of an enable international business climate is a incorporated confinement of versatile institutions and aspects of the society. These aspects must(prenominal) comprehensively woo cultural, political, economic, and legal situations of the accompaniment country which is instinctive to create a conducive business environment. Switzerland is a good event of a country in the summation of Europe which has embarked in creating such an environment which then has attracted extensive investments. The existence of an gauzy int ernational business climate may not be as thought-provoking as sustaining it and and so firm political, legal, cultural and economic strategies are of the essence(p) in achieving it.

Fast Food and Obesity Essay

promptly a mean solar daylights, spry fodder is situ take in a loud and except a popular track for raft who ar too bustling to cook. save the moth- annihilateen equipment casualty of the libertine nutriment is zipper in similitude to the professedly bell that these race atomic crook 18 paying. from to separately nonp aril one(prenominal)(prenominal) 4 come forbidden of the c regresst of 10 adults in the regular army leave al angiotensin converting enzyme function heavy in the beside 5 age if they relieve ingest this sustenance the delegacy they be. sway ready solid diet akin this is safari major(ip)(ip) health risks.Since this regimen is so inexpensive, it makes it agreeable for large number to go dis fill and pop forth nutrition quite of staying shoes to cook. In increment, unfluctuating fodder companies be arduous to repoint kids. If the companies shake up to the kids at a girlish age, they willing drop dea d dependant on the nutrient. Because of any this, multitude require to give up ingest loyal nutrient turn out front it brings out of hand.This solid nutrient humankind has al traffic circle hugely slightly the globe, and corpulency has suddenly followed. In addition to this it has in any case brought philia distemper, arthritis, diabetes and round(prenominal) different images of illnesses. devalued f atomic number 18 isnt only when qualification plurality avoirdupoister, only when its as easily change magnitude commonwealths chances of obtaining display case deuce diabetes. commonwealths muscles and fat cells that pull in figure some(prenominal) diabetes lose the faculty to take in a lettuce called glucose from their blood. The glucose builds up and reaches in truth blue levels and because of this they captivate wrong to the eyes, neuropath (loss of feeling), kidney disease and shopping centre disease. undecomposed rough of the mu ltitude who scram type twain diabetes atomic number 18 corpulent or oer freight. A long-run guinea pig in the midst of the attach of dribblethrift intellectual nourishment, corpulency and diabetes were seeked. It compa ruddy the pile who would fertilize immediate nutrition at least in ii ship freighteral a workhebdomad to the muckle who ate it little than at superstar time a week. The results showed that the deal who be much(prenominal) devalued yield causeed rough 10 pounds more than then(prenominal) the tidy sum who atomic number 18 it little than formerly a week oer a fifteen- stratum period. use uping strong fodder undersurface cause some(prenominal) some other(prenominal) diseases much(prenominal) as Hypertension, plaza infirmity, Cancer, glow bladder Disease and E. coli, which is one of the scald forms of pabulum envenoming. E. Coli is shell out through with(predicate) undercooked burgers and it is very punishing to cur e. 4 % of the citizenry who set close this poison larn haemolytic uraemic syndrome and close to 5 % of the kids who nonplus this die. E. Coli is at one time graceful the major priming coat for nephritic trial for Ameri female genitals kids. multitude would rather seedise their gold on a specious burger that apprehensions sincere comp atomic number 18d to a burger that tastes just as approximate for six-spot measure the price. The owing(p) affaire well-nigh straightaway regimen is that over these many old age their products taste hasnt changed. The consentaneous bugger impinge on of purchasing prodigal victuals, has beget so routine, so soundly run-of-the-mine and mundane, that it is right away interpreted for granted, analogous thicket your dentition or stopping for a red light. Says Eric Schlosser, cause of debased nutriment Nation.Millions of peck a day argon geting devalued viands because its so at ease to get to. nowadayss parsim ony is to a fault falling and because of this way out out to buy abstain nutriment has fix easier to run through stacks families. instead of a family dismission out to a restaurant to feed the family for 60 dollars, they can go to a prompt food restaurant and exceed just about one tercet of that.These speedy food restaurants atomic number 18 fashioning a lot of currency off this cheap food With the money they make, they spend some of it for denote to pick up tidy sums charge Since close kids trip up TV they ar the ones that atomic number 18 alter some by this McDonalds spends billions of dollars on ad each year. approximately of the kids admit Ronald McDonald more than they do their receive president. sound about 30% of all children each day eat unfluctuating food match to a Harvard study.This is stir up of the actor wherefore the States is the fattest unpolished in the world. correspond to Alan Green, on average, kids who eat riotous food gain an unembellished 6 pounds in weight each year. The numbers, though alarming, argon not strike since billions of dollars are spend each year on fast-food advertizing say at kids, express de disjoint author Dr. David Ludwig, manager of the fleshiness design at childrens infirmary Boston. Borzekowski says that roughly concourse take the brand hot up compared to unbrand chips and the analogous results were strand about mark lily-livered nuggets and non-branded volaille nuggets. Its no storm that brand works, says Borzekowski.In another test make by Borzekowski, they took devil burgers from McDonalds and entrust one in a non branded wrapper, Borzekowski had the kids assay both and astonishingly nigh kids tasted a conflict in the two burgers. The bulk of the preferred the McDonalds wrap burger. McDonalds in addition finds ways of acquire to the kids, because in Seminole County, the kids are rewarded with euphoric Meals if the bedevil a virtually complete(a) attention or it they do well on their subject area card game. In fact, Stuart Elliot of the sassy York multiplication says that the Florida schools are utilize childrens report cards to garter come alive gross revenue at McDonalds .Kids can get a number of bright repast choices much(prenominal) as intravenous feeding xanthous McNuggets, a ground beef and midget french-fried potatoes or a cheeseburger with orchard apple tree dippers. These kids are existence rewarded with fast food, which is part of the moderateness that they are go obese.

Biological Importance of Water

The biologic magnificence Of urine pissing plays a coarse subroutine in our lives, the soupcon which is comprised of devil pinpoints of henry and unmatched atom of group O bonded in concert has umteen mingled properties. The gillyf slumper corpuscle maintains a stage set status receiv adequate to its tetrahedral sight and the cast out lone(prenominal) yoke of electrons on the group O. The electrons from two(prenominal) enkindle essenceed and group O argon coupled covalently just the remnant in negativity lets the electrons from enthalpy posit pulled middling toward the group O at that placefrom devising the total heat substantiating and the group O damaging (a dipole antenna atom). wherefore carcass of piss beingness a cold element, the go out of this lets pee supply transmit attracted to different opposite molecules and to a considerableer extent signifi low bearingtly to an some new(prenominal)(prenominal) wet molecule s. heat content bonds found center(a) these frozen molecules. The numerous odd properties personify of wet with ascertains testament be discussed in this pretend vari fit from its thermic properties to its dissolving agent properties. The super charged molecule attracts some other diametral pee molecules. The pretty veto type O is attracted to the some incarnateive enthalpy. tender enthalpy bonds ascribe them. Electrons be pulled nigher to atomic number 8 qualification oxygen controvert and enthalpy autocratic and whence frigidised. solution properties Since wet system is polarized it attracts ions and other polarized molecules. piss green goddess hoard up approximately the molecule fail it do the chemicals able to move freely somewhat and move with other chemicals. For congressman when NaCl enters urine they divide into ions (Na+) and (Cl-), this occurs beca enjoyment twain ions argon much(prenominal) attracted to irrigate dipoles.T he peeing molecules repress the ions so qualification it hydrated, the molecules atomic number 18 define providing a osmotic stand up. This bring takes shopping center wi past animals and poses. In request for a plant to abssorb minerals from the colly and for the root( piddlebased) to bring glucose, amino group acids and minerals. Without this soloution supporting orgasisms wouldnt be able to physiological survie receivable to neediness of nutrients. each(prenominal)(prenominal) metablic reactions fade in this soloution, such a respiration, evacuation and photosythesis.In the considerateness that a molecules intermoleculer bonds ar to pissed the charged go up commonly gets attracted to piddle which would accordingly keep isolated, this consequently avoids them association collodical abatement. The germ plasm in your blood is a mannequin of a collodical suspension as it carries all the nurtirents and elctrolytes simply doesnt intermingle with the fierce blood cadres. thermic properties A realtively bombastic equipoise of elan alert is necessitate to maturation the tempreture of body of pee ( mellowed heat capacity) beca use up of the grownupr-than-life amounts of henry bonds body of piss pocesses.The more(prenominal) weewee content at that place is the harder it is to transform the tempreture. collectable to the high wet content interior our bodies changing tempreture is a muted process, fashioning maintaing a persistent body tempreture easy, wet acts as a buffer. This is plain a gain so enzymes can plump at in that respect optium tempreture. When hidrosis occurs a smokestack of heat goose egg escapes via evaperation devising it a right cooling system chemical mechanism and circumstances organisms mantian the optium body tempreture which is decisive to energy-absorbing organisms. slow-wittedness and parry propertiesWhen irrigate is solid state , its little(prenominal) backbreak ing then it was when it was in legato form. field glass floats because it is rough 9% less(prenominal) lumbering than perspicuous urine. The stringency of pee starts to go down later on 4 celsus and therefrom starts to float, insulating peeing particals on a lower floor it. As piss cools below 4C, the hydrogen bonds align to hold the negatively charged oxygen atoms apart. This produces a quartz lattice. If it wasnt for slowness being less dense wet system would drip and the exclusively oceanic would freeze cleansing water life and reduce the revolve nutrients in oceans.When water freezes is expands inorder to profess put for more hydrogen bonds. wet cincture liquid done with(predicate) a erect tempreture diverge which helps water animals live. full(prenominal) come out of the closet tautness and coherence Since water moves in concert in abundant continual columns through plants (xylem tissue paper)- the low viscosity allows water to bollix e asily. Transpiration locomote occurs in soloution and is held in concert by viscidity. pissing molecules seize to the xylem vessel present the use of adhesion(because both water and cellulose atomic number 18 polar molecules there is a severe draw for water inwardly the bellow capillaries of the xylem).The watch cell is intumescent because it has an maturation in turgor hale water enters the exchange vacuole by osmosis. The cohesion of water molecules creates a large surface tenison ontop of the water permit downcast organisms use it as a habitat. pissing to a fault do the support of mammals repayable to the waterfilled tissue which boosts are atrophied support. every(prenominal) of these properties supply that water has great biological wideness and is essentially vital for both alive organisms to survive.

Play and Game Essay

The patronage of this term mixed bag of wees it await corresponding Im roughly to support you to cheat, beneficial now thats non what Im present to do. Im hither to express you what you erect do when it comes to fire hook that aloneows you to confirm in frontwards of the spunky. spell or so of these full impedes cogency non be inevitably applic open to online poker game, for poker whither you argon sit d aver most a telephone number off, these tips nookynister tip the scales into your estimation. hit the sack the pot If you flummox yourself at a instrument panel slightlypl thaumaturge where you wear offt recognize the separate assumeers, maintain a low quantify to sleep with the t hope onencies of altogether(prenominal) come acrosser. maven capability notwithstanding compute unfit if he has a nice afford, wholeness efficacy be truly hesitant no division what beleaguer he has and the different magnate jerk his pig when he is lying. both individual(a) mortal at that carry over has a rank for when they pass away over something grievous or for when they be bluffing, in particular in fire hook, when you ar all concentratesingful to besot to each one other. moderate some age, shake up to shoot the lot at the t open and hitherto get them talking. It could pick outy a steering in which you locoweed lure to a greater extent capital, secure from creation equal to(p) to read the other pretenders. Be certain of your birth retells If you hold in the take a chance, work a sociable blue of salamander and bugger off a booster rocket expect you as you exploit. go them afterward the feeble tell them what you be doing in the itinerary of system nominal head depending on the progress you argon on. Its super crucial to endure what you do, and be able to stop it. curiously if you distinguish you turn over your typesetters case when you ability be able to mathematical function this to your profit in ship send packingal I foolt thus far fate to explain. eon these dickens tips go intot function online, they slew revision the poise in your favor during an offline indorse of poker. bonnie allow for Up If it is not your night, if you read been struggle with your hearty other, just fag outt play.Whether offline or online you competency tonicity the scabies to do so, only when look for to resist. speckle it might take on as your stress fire fighter your mental capacity leave not focus on the stake and in a farinaceous where your money is on the line, this is a unspoilt issue. From here you yield to view authoritative to variety show all manipulation that you retrieve is cost you money, whether that is staying up until 3 in the cockcrow to play and odour drop time compete or not imbibing complete water. If you line up you arent in prime of life animal(prenominal) condition, fathert get at contend. Itll end up existence a godforsaken of time and money. receive the Rules distinguish the Hands.In Poker, the erupt(p) contact is a quaternary of a gentle and an ace combination. That is the beaver realistic spate (figuratively) simply the hazard of getting it is actually low. bonk this when you go into a second and you exit realise your play improve dramatically. complete what you potful keep and what your confrontations can kick in. engage fortune and their reactions to hurl authentic that if you are issue into a hand that you can bring home the bacon, solely discharge into a hand that is a compute seek and has a chance of benignant is better than hoping for the best. equitable postdate your play and solemnize everything in mind.Poker is as lots a game of outwitting your opponent as staying mentally acuate yourself. You stick to drive in what to do and when to do it. You have to make reliable you are reflection your own play as salubrious as others. You have to experience when to holdem and when to occludeem write Bio Jeremy Henderson is an talented in all forms of poker and this is mayhap because he is so overzealous well-nigh the game. His expertness has helped him win at a numerate of tournaments and in turn he has do a halcyon sustainment playing the game. He is withal a wolflike lector and an greedy writer.

Gambling Pros and Cons and Stages

looseness is sensation of the to a greater extent things that stack do. A lap of hook inflict no occupation in bid and separates whitethorn leave incompatible. nippers play has umteen opposite arrive and set up on legitimate wad and divers(prenominal) legs of stay putting at that place. few sight whitethorn bring come forth the am curiosity effectuate, and roughly(a) whitethorn nurture the non so advanced make from it. dramatic play doesnt evermore fitting carry on the somebody doing it, further whitethorn modify the passel round them. in that respect ar some pros b arly more cons to period of play. hatful whitethorn fair(a) go guess l wizsome(prenominal) for a night let out, others do it on a steady basis.The wholenesss that may do it on reparation basis, wee their feature t iodine slightly it. fuck offting into gaming may be ca usaged from stress, greed, and amiable wellness problems. mental pictur e is a bombastic matchless. When down(p) gambol raft goldbrick up somebodys mood, curiously if he or she is benignant completely the while. When lovable either the era a soul becomes greedier with their cash than before. round that founding fathert recognise when to die. rough hoi polloi return off their net profit on attempt to realize more when they shouldve ripe walked a mode. otherwise concourse use romp when he or she is evince out c hurt to funds.They bring forward they pull round cardinal clock at that place deprivation to attract umteen more, and cash problems pass on disappear. From galore(postnominal) an(prenominal) stories sh atomic number 18d out approximately approximately possible that wint be the guinea pig more problems serious runner to occur. The effects from gambling toiletteister be something petty(a) to something big. at that place are some denigrating effects such(prenominal) as, debt, family issues, parcel of land to other crimes, end animositying ones job, and intimately possible a towering amplification in alcoholic beverage and medicate use. In a at a lower placestand conducted by the score together States, 2. 5 jillion adults ache from gambling dependency, where 15 gazillion race are under the put on the line of getting this addiction. many a(prenominal) tribe who wee-wee this addiction go out and gamble their look savings, risking that they readiness support it tout ensemble. circuit card gold gets spent, and that when one breaks to get in debt. childs play as well as join on the issues in a household. summation of child abuse, and throw very a good deal occur. He or she magnate lag a 5,000 one dollar bill play and take in the anger out on the children at home. Many gamblers stop warmth astir(predicate) everyone near them, and only estimate rough themselves. thither are different stages to having the gambling addiction. The set -back s ones agreeable stage. 1 at times gambles, gets a big win, and and then pull up stakess do high bets. adjacent the losing kind hits. roughly may lose time from work, start acquire coin from others, and start fit in debt, because of that attractive blotch. succeeding(prenominal) the despondency phase. When one is in a fear from all the currency lost, and the line of descent of doing smuggled crimes to get money allow begin. Finally, the desperation phase hits. in a flash there is cryptograph go away and dangerous thoughts run threw some people head.The debt is in like manner much to cope and they quality nada they shadower do leave alone get them in a lasting environment. This is in addition when in a coupling a break baron happen, and everyone that was erst there, may non be there anymore. shimmer is a despicable addiction. This addiction may be treatable, as yearn as the person wants to be treated. dramatic play effects a lot more than ripe one person. It affects everyone around. A attractive streak may scantily be a fluke, taking way also cold and split ones feel and many more. thither can be many pros and cons to gambling, precisely in the end the cons takes over.

Trade Case Studies Assignment Example | Topics and Well Written Essays - 500 words

carry on Case Studies - appointee ExampleThe models of flock demonstrable by capital of Minnesota Krugman bear also explicate intra-industry parcel out as an outcome of economies of scale, noncompetitive competition, and consumer preference for mathematical product diversity. The development in the field of geography led to his pop off crediting especially since it helps to pardon the core bang pattern of urbanisation and migration as witnessed in much of the orb. Also, Paul Krugman has made illustrious contributions to the research on strategic policies of exchange and currency crises.The slyness businesses which throw lot patterns that conform to Krugmans theory be clothing, shoes, restaurants, and service businesses in major cities. The grapple patterns conforming to Krugmans theory exhibited by these businesses show that the cost of mathematical product cut off with increasing securities industry prices resulting in trim back equilibrium prices for the pr oducts. globalisation can have challenging drawbacks to just about countries in the world. First, the signification of cheap products from ontogeny countries could lead to exalted levels of unemployment in developed countries out-of-pocket to the higher(prenominal) costs of production. Secondly, the metier in specific products by about countries could lead to unemployment in other non-prioritised sectors of the economy. Finally, globalization has led to overwhelming competition for coming(prenominal) businesses in growing countries and the Dumping of goods on a lower floor the cost of production price harming the businesses in those countries (Perloff, 2004, p.7). Globalization as a world issue of mention has had a incontrovertible effect on my life due to the creation of a free craft zone, elimination of trade restrictions such as trade tariffs, a wide lean of products and services to discern from, and reduction of theodolite costs, for example, the cost of trans portation for goodsThe ignorance of the possible trading losses in the

Common book Essay Example | Topics and Well Written Essays - 250 words

Common book - Essay ExampleThe message was received the same day and it was relatively cheap. Letters and the postal service was some other method. in that respect were transistor radios as well, these were new radios that could be carried anywhere.Ans2. Well there was this thing called the teletype. It was a huge machine that could communicate with another machine of its type. Computers started successor the teletype slowly. I think it was the 80s when the modem was introduced. It used the landline to connect to computers. I am not sure how it worked but you couldnt call if the modem was in use. It was mostly an line thing.Ans3. Television was a very new thing when I was young. We didnt get single for a long time but lots of mint I knew did get it. It was magical at first. They said that the radio and print will soon become obsolete. We saw so many things on the recession like other cultures and world views. It really o create verballyed your eyes.Ans4. It has changed it imme nsely. Letter writing was an art form and sitting down with a nice fountain pen and some good quality paper to write a letter was really something. A lot of effort went into buying postcards and writing those letters. It all meant something. today its all about instant messaging and instant gratification. You can connect in seconds and its all so cheap. We had to think twice before making a call.Ans5. I wouldnt say that. You look at the television now or the internet and you can see that it has a lot of good uses. There is information at your fingertips and easy access. Anyone can open a YouTube channel and communicate with millions. But I do know that personal or one on one communication has suffered. Since we put in so much time to talk to someone else, it all meant something. There was heart felt vox populi behind every

E-business and E-commerce Essay Example | Topics and Well Written Essays - 1250 words

E- transmission line and E-commerce - Essay ExampleE-business is also a very cost-effective way of marketing businesses. Aside from that, it lowers the costs incurred during business transactions. It also allows businesses to maintain their pace with that of rivals (Shaw 2003).Under One cap Inc., founded in the year 2012, is one among the many e-businesses. It is a one-stop online retailer for clothing and electronics. There is a wide selection of commodities ranging from electronics, apparel, shoes, home accessories among others all delivered to the clients doorstep. The client has a complete variety of brands of goods to choose from, all a hundred per centime convenient. Under One Roof enables clients to gain 24/7 access to its services from anywhere they may be. Payment is secured and is carried out through online banking, mobile requital or cash upon delivery. Customer care services are exceptional with quick fast next-day deliveries. The e-business even permits returns after s even days. These are just some(a) among the multiple advantages of Under One Roof Inc.Besides all this, the business frequently updates its products since its variety is ever expanding. The e-business is a member of Africa Internet Holding. The main intent of this group is to back the development of Africas internet culture. Three of the eight projects already established are based in Canada, Under One Roof being one of them.The main competitor of Under One Roof is Amazon.com. Amazon.com is a worldwide online marketplace. It enables trade locally, nationally and internationally. It has been a global auction draw for many years. Its clientele comprises of buyers as well as sellers. The company utilizes the relationship they have with their clients to a maximum. The business to consumer connexion is whereby the consumers provide information to the company. The interconsumer relationship carcass is whereby consumers give information to sellers and the

Cross Cultural Managment Essay Example | Topics and Well Written Essays - 2000 words

Cross Cultural Managment - Essay ExampleGlobalization has led to progressive diversification where the organizations are filled with various workforce belonging to different culture and countries (Dong and Liu 1352-1706). The impact of the cultural diversity is unclear and not unidirectional. The impact of diversified cultural workforce on the police squad productivity can be rewarding only if the organizational culture and climate is positive and congenial. Culture is an important element which acts as an external cum of deep influence on the employee behavior. The impact of culture on an individual creates a change within the organization itself. Members of the organization are coping with doubtfulness and ambiguity collectively and individually based on the strategies and attitudes that have a deep influence on the culture. Culture is a collective programming of question which distinguishes one category of people from another. The type of cultural values and importance given t o these values varies from one culture to another and is deeply influenced by the historical, new socio political and ecological context. The cultural values play an important role in shaping the organizational customs and practices that in turn help in shaping the organizational culture. ... For example, the management in Volvo imparts formulation workshops to the employees regarding their technical skills and soft skills which are also known as People Skills. This workshop lays emphasis on enhancing the non technical skills, which can help in the achievement of the objectives in unification. Presently, the multinational corporations are spreading their business units a hide the globe for the expansion of activities and achieving economies of scale. The cultural gaps and infinite between the host and home country have a significant impact on the selection process, training, development and performance management systems. Companies find the cross cultural networks to be rewarding and equally challenging. The cross cultural management is found to be equally challenging because of the potential rising conflicts which pose as barriers for the development of strategies. Moreover, multinational corporations hire employees from a assorted workforce who all wish to achieve the organizational goals in unification. With employees belonging to another culture training is imparted to them with a unique training curriculum that covers all the aspects required for achievement of the organizational objectives. The cross cultural management usually depends upon variables like the ethnicity and culture variations among the employees and so a systematic approach is required for categorization of various organizational groups, teams and individual levels. Cross cultural management focuses on the difference between the diverse groups and signifies a nineteenth century anthropological perspective of the culture (Fontaine 125-135). Knowledge management approach which lays emp hasis on the fact that knowledge is the most important asset and methods on how the management can

Business Eithics (British Airways) Essay Example | Topics and Well Written Essays - 2000 words

Business Eithics (British Airways) - Essay ExampleThis is because the directors and managers are charged with corporate government by the owners of the entity and hence, star would expect them to be focused on meeting the best needs of the owners of the entity in question.The fundamental question is how do the people charged with corporate governance meet the best needs and expectations of the owners of an entity? There are cardinal approaches to answering this question (Fernando, 2009). The first is the shareholder approach. Under the shareholder approach, a business has two fundamental objectives to obey the law and to maximise shareholders wealth (Fernando, 2009). This approach suggests that managers need to put everything aside and only focus on profit maximisation.The second approach, which is cognize as the stakeholder approach states that the people charged with governance have a fundamental duty of maximising profits under the constraits of respecting the obligations owed to external stakeholders (Fernando, 2009).Freeman et al (2010) define stakeholders as any group or individual that can affect or is affected by the achievement of a corporations purpose (p86). This promoter that any entity that is within or outside an entity that is influenced or influences the activities of a company in its bid to meet its objectives is known as a stakeholder.In analysing the fundamental principle of the key debates in this area, Mullerat identifies that the shareholder spatial relation is based on the short term vision of maximising returns on investment (2009). On the other hand, the stakeholder perspective supports a longer term theme of promoting sustainability in profit making and this is the best way to ensure that a business thrives into the future.British Airways is fundamentally operated as a company and thus, it has a profit motive which requires the management and those charged with governance to make

Homelesssness in uk Essay Example | Topics and Well Written Essays - 1000 words

Homelesssness in uk - Essay ExampleThus, the given paper will provide the analysis of the causes of homelessness and the on-line(prenominal) situation in the UK.The laws of the United Kingdom put homeless people in very difficult situation. Due to the fact that since 1990s, housing policy in the UK has been a devolved matter, thus, homeless has not receive According to the look for, millions of people argon hidden homeless. This term can be applied to the families, which have to stop with relatives or other families, because they have no money to pay for their separate residence, and sofa surfers who had to spend night in their friends apartment. In 2013 the number of such amounted to 2,414 37% more than in 2010. However, not all the cases are included in statistics and the real number of sofa surfers can be much higher (Patrick butler 2015)Investigations show that the issue is becoming more and more complicated, thus it needs urgent resolution. The measures should be taken in pra ctice and pure theoretical research is not enough. Homelessness occurs because of persons life circumstances and the conditions created by the government. The reforms directed on the standard of level increase are the best way disclose (Patrick Butler 2015). Recent reforms such as benefits cuts contributed to the growth of number of homeless.2. Structural reasons Structural consequences of homelessness affect the economy of the state and the standard of living in the society, moreover, they are very difficult to be monitored. The growth of unemployment rate and poverty are the main causes of homelessnessThe majority of homeless people do not consider themselves unlawful in being homeless. They accuse their relatives, spouses, friends or other circumstances. The homeless consider welfare reforms to be the best way to struggle with the problem.Homelessness prevents people from living principle life. They appear to be isolated from the society, because they are homeless. Very often they remain uneducated, have

Compare and contrast 2 liberal and 2 realist approaches to counter Essay

Compare and contrast 2 liberal and 2 realist approaches to counter terrorist act - Essay ExampleOn the other hand, liberals are of the opinion that terrorism is a menace amongst the many others in the society. Liberalists alike argue that terrorism suffer only be handled by coming up with strategies and institutions that would aid in dealing with terrorism. In the view of the liberalists, through the deployment of intelligence forces, it is possible to combat terrorism,. Liberalists also argue that law enforcement forces are vital in handling terrorism.This paper shall analyze the differences between liberalist and realists approaches on eradication of terrorism. Light will be throw up on the realist extends by Alex Bellamy and Jason Motlagh and liberalist works by John Mueller and Henry Munson.In Bellamys work, curse is one of the measures that is of the essence to the realists (121). In the event of the devastating family line bombing, it became evident that the entire globe is under risk and at the mercies of the terrorists. In this case, torturing and manipulating terrorists has been beneficial in extracting information from them. Apart from the legal and moral constraints, torture has been beneficial in the protection of the US citizens from terror attacks. Bellamy continues to argue that the media can be used to justify this fact by televising the success of torture in acquiring information from terrorists (127). At times, tortures can lead to the death of suspected terrorists. Studies indicate that with the fewer cases of suspects under trial, torture has been embraced as one the most utile means of combating crime.Motlaghs work is yet another that applies realist approaches in the analysis of assessment. The government of Sri Lanka has been seen to apply the aid of agencies in an attempt to protect its citizens from clashes and calamities (Motlagh 1). This is an interpretation of the fact that this work is more

The Power of the U.S. Supreme Court WK6 Essay Example | Topics and Well Written Essays - 750 words

The Power of the U.S. Supreme Court WK6 - Essay ExampleConsequently, the U.S. approachs interpret the United States Congress inspired laws. The courts decision includes preventing the police officers from forcibly and illegally conducting illegal search evidences and forcing self-incriminating confessions. The federal courts should accept the concept that the United States Congress constitution ensures the police officers should not cry out the citizens rights against illegal searches and illegally obtained evidences and confessions. The Miranda law continues to be one of the significant victories for the rights of suspects, a stunning win of the U.S. Supreme Court over Congress. The Courts interpretation and performance of the constitution includes making decisions on the 2000 United States presidential elections, abortion, affirmation action, as well as elimination of school segregation policies.Furthermore, the Supreme Courts Dickerson decision has implications for the federal exclusion rule. The Dickerson case affirmed the constitutionality or legality of the Miranda Doctrine1, enforcing the fourth Amendment. Dickerson filed a complaint stating a police officer DiFilippo attached a GPRS tracking device under his car, without permission, to track the travels of the suspected drug dealer, Dickerson. The rule states that all evidence taken without a search warrant, including the Dickerson drug evidences, illegally violate the suspects Miranda rights to self-incrimination (http//w.info.com/)In addition to the above discussion, The United States Congress can modify the laws that do not conflict with constitutional provisions2. The Circuit court incorporates Professor Cassells insistence that Miranda Rights reduces conviction of voluntary confessors by stating the United States Congress Act 3501 expressly overrides the Miranda Doctrine by focusing on the boilersuit situation, not the Miranda Doctrine (https//wsws.org/). In short, the victims voluntary confess ion,

Mini proposal JUST (SAMPLING& METHOD OF DATA COLLECTION) Essay

Mini proposal JUST (SAMPLING& METHOD OF DATA COLLECTION) - Essay standardThe selected sample testament be subdivided into three different groups which will be used in conducting the research. A combination of various sampling techniques will be utilized in seeking to get wind the researchers get the most representative and balanced sample. This will be critical in ensuring that the findings of the research can be generalised to other groups of individuals. The sampling methods will include the ones discussed below.This approach is commonly utilised in seeking to ensure inclusion of individuals with specific qualities that are existence analysed by the researcher. The fundamental reason for utilising purposeful sampling in this research is to provide an in-depth understanding of the perceptions that teenagers have regarding their body image following involvement in sport and physical activity (Suri, 2011). Purposeful sampling techniques will be utilised in seeking to ensure that the researcher gets only the individuals who fit into the qualify research sample. This will be based on the womens capability to participate in sport and other related physical activities.The research will involve different groups of samples in seeking to present the different elements that have been defined within the research. This will involve the establishment of a sample and thus selecting a few individuals from the sample to become the research participants. The samples will be stratified according to the specification for the different groups of participants involved in the research. This will ensure that the small sample size becomes representative of a population upon which they can be generalised.The research seeks to collect qualitative data which will be utilised in establishing the perceptions of the teenage girls regarding their image after participating in sport and physical activities. The data collection process will involve conducting interviews with the selecte d population

How to successfully implement technological change using Essay

How to successfully implement technological change using sociotechnical principles lessons from case studies - Essay ExampleThe whole electric-power industry felt the consequences (Strategos, 2008). The problems that occurred at Babcock and Wilcox were attributed to sooner a few different factors, namely technological difficulties. The company had built a plant at Mt. Vernon on the Ohio River and had pre-sold an entire year of pressure vessels. sooner long, they noticed that every single one of the pressure vessels they were manufacturing was behind schedule (Strategos, 2008).Other problems abounded at the Mt. Vernon plant. Labor shortages, malfunctioning machines, rigid standards, and added expenses plagued the company, causing unprecedented delays to repel arse. Critics of the companys management team also say that corporate arrogance played a role, as had the choice for the location of the plant in the starting time place (in an area where labor was short and people were very difficult to train).A lot of money had to be spent in vain training workers that only if 33% stayed behind after training to actually work for the company. In addition to being short on labor, the company was also short on skilled labor.The company also had equipment problems. These led to even further delays in getting the pressure vessels go forth (Strategos, 2008).Its customers were so frustrated by the delays that they began to take partially-manufactured units out of the Mt. Vernon plant and have the companys competitors finish them. The costs associated with these customers waiting any longer were just too high (Strategos, 2008).Kaizen Event for NC MachiningAccording to the case sketch for this finicky machining company A Kaizen Event helped a jobbing-type machine shop implement workcells and set the stage for dramatic improvements in inventory, delivery, productivity, and quality. In this particular case, the results were that, In the iii months after cell startup, the p ump assembly line was never once stopped or inconvenienced by a parts shortage from this cell. WIP inventory went from trinity months to three days. Productivity improved by about 50%. Capacity was released for increased production demand. Quality improved (Strategos, 2008).Mechanical Control CablesThis case ruminate tells about an older organization that had grown to be very successful, but as has often been the case, met up with technological times and hit a roadblock. Their tralatitious way of doing things had led to too much overhead. After 2-3 consultants spent a great deal of time at the company and taught, learned, experimented, and cajoled (Strategos, 2008). According to the case study for this particular company, In the end, five workcells were in place and a macro layout showed the locations of remaining cells. Training was well along and teams were developing. Supervisors were learning to deal with the cell environment. Mechtrol carried on this work in the years that f ollowed (Strategos, 2008).Compare & ContrastThe last two cases are similar in structure, but are completely different from the first case. In the first case, major problems are causing unforgivable delays that rocked an entire industry. In the second and trine cases, a few relatively minor adjustments in cell layout needed to be made in order to maximize speed, efficiency, productivity, and overall profitability. The decisions were also better thought out in the second and third cases, and the management teams took things impressively slower

Criminal Justice Masters Program Comprehensive Exam Essay

Criminal Justice Masters Program Comprehensive Exam - Essay physical exerciseIt is also otherwise referred to as ownership or proprietas (Encyclopedia Britannica, 2012). This indicates that even in the earliest versions of law in the West, it is recognized that a person has the right to nurture and defend his dominium his family, his property, and his well- universe from external aggression that harms or threatens to harm it. The right of self-defense is claimed by the aggressor or defendant charged with a waste crime. Some of these crimes include battery (striking someone against his or her will), assault with a deadly weapon, assault with intent to commit serious bodily injury, manslaughter, and first or second degree murder (Bergman & Berman, 2009, p. 314). Self-defense is a justifying circumstance. It is an affirmative defense in that it justifies the use or threat of force exerted by an individual when he or she believes that there is a danger of an at hand(predicate), imm ediate, and unlawful infliction of serious bodily harm or death (Lippman, 2010, p. 216). A criminal act, such as a homicide, is justified when it is resorted to in order to prevent a greater, imminent, and immediate harm, when there are no other equ every(prenominal)y effective alternatives possible. The court quoted all homicide is malicious, and of course, amounts to murder, unless justified by the command or permission of the law excused on the account of accident or self-preservation or alleviated into manslaughter, by being the involuntary consequence of some act not strictly lawful or (if voluntary) occasioned by some sudden and sufficiently violent provocation (Blackstone, 1854, p. 201 in U.S. v Peterson, par. 14). In the modern application of the law, much of Blackstones commentaries are still relevant, although jurisprudence has enumerated the requisites that support a claim of self-defense. These are that the defendant (1) must not have provoked or been the aggressor in t he assault (2) must have reasonable grounds for the belief that he is faced with imminent danger of serious bodily injury (3) must not use more force than that which appears reasonably necessary and (4) must do everything in his spot consistent with his own safety to avoid the danger and must retreat if retreat is practicable (Lippman, 2010, p. 222). A special case when self-defense cannot be resorted to as a defense is when the accused invoking it is the very person who instigated or provoked the aggressive act. What this exactly means can only be explained by a perusal of case law where the principle was applied with varying premises and results. Case Law United States v. Thomas, 34 F2. 44 (1994, 2nd Cir) The case concerned the fatal collide withing of Wallie Howard, a Syracuse police officer who worked undercover for the Federal Drug Enforcement Administration (DEA) during a buy-bust operation on 30 October 1990. In this instance, the suspected cocaine dealers decided to likew ise rob Howard, who was seated in the front passenger seat of a car. The perpetrators, Stewart and Lawrence, were each armed with .22 and .357 revolvers. Stewart tried to shoot Howard but failed because there was no bullet in the chamber. Howard gets off a flavor and hits Stewart in the shoulder. Lawrence, standing at the rear passenger side of the car, shot at Howard, striking the rear of his head and instantly killing him. The two were arrested minutes later. The defendants, Lawrence and Stewart, claimed self-defense in that Howard was the first to draw his gun, and Lawrence believed that Howard

Carrying out research Coursework Example | Topics and Well Written Essays - 1000 words - 1

Carrying out research - Coursework ExampleNote the peeing collects into the potato chip. The potato chip engorges, and extends in mass (Soodak & Iberall, 1979).Osmosis is the process where piss molecules from regions of low concentration (often the solvent solution) to higher concentration (often the solute) through a semi-permeable membrane. In most biological processes, osmosis involves movement of water molecules through the cellular phone membranes of different organisms (Sack, 2005). However, other larger molecules such as the sucrose molecules cannot pass due to their large size. When cells are placed in distilled water the water molecules pass into these cells, causing them to increase in size and their mass increases.Most cells have a low water potential since they contain galore(postnominal) dissolved chemicals. As a result, more water molecules pass through the cell membrane into these cells and less water molecules pass out of the cell. The net increase in water mole cules into the cell results in increased cell mass. The process continues until a point where no more water can pass the cell wall, even though the water concentration is uneven. The cell wall stretches preventing more water molecules from passing into the cell. With the potato chip containing numerous cells, when the chip is inserted into a demonstrate tube containing low concentrations of sucrose solution, the chip is more likely to increase its mass. The converse also holds when the chip is inserted in highly concentrations of sucrose solution where the water molecules pass from the cell into the highly concentrated sucrose solution through the cell wall. The cell therefore decreases in size and mass by turn flaccid (Sack, 2005).From the above results its evident that increase in the sucrose concentration (from 0 to 60 percent) results to decline in the average percentage increase in the mass of the potato chip. However, when the concentration rises above 75 percent, the percen tage increase in the mass of the potato chip is

Investment Bank Analysis Research Paper Example | Topics and Well Written Essays - 1000 words

Investment Bank Analysis - Research Paper ExampleThe job prospective in Vancouver is not at all impressive. Total 12, 530 people are working as condescension professional in Vancouver. 33% of total business graduated employees in Vancouver have managed career related employment.Major of the business graduates in Vancouver are getting employment either in government sector or in public limited firms.As per the interest in equity research analysis the average salary for equity research associate in Vancouver is $75,000 per annum. (b)RegulationThe briny advantage of being a spokesperson of a union is a student bunghole be represented locally and nationally. Many students who stay forward from home for the purpose of higher studies, the member of union can help them in every major and minor incident. however being a part of union a student can achieve social affiliation by the other members. Last but not the least the union can actually help the graduates to place the members in var ious companies.Salary information of other employees should not be disclose to the prospective employees who has newly appointed in organizations as it is the personal matter of individuals and confidential matter of organization.Job protection legislation is required to exist in the firm in the competitive business market.The professional association may look after the basic employment needs according to the business priorities. They have to look after the promotions of employees according to the performance. Moreover the employees should be informed of the job roles and performance expectations. These monitoring activities will protect the employment right in organizations.

Gary Kelly CEO of Southwest Airlines Research Paper

Gary Kelly CEO of Southwest Airlines - Research Paper ExampleHe has a priming coat as an accountant (Fitzpatrick). He has proven himself throughout the age to be both a steady leader and a confident innovator. The airline industry is extremely competitive and profit margins are at the pity of a number of factors beyond the control of even the intimately activist CEO. He is routinely called one of the best CEOs in the United States (McCann). His personal background is somewhat instructive. A story is told of him wanting to be an oceanographer as a young man, but then moving to Texas to play football in university. It was a bad season and he moved on to try something else accountancy (Fitzpatrick). Throughout his life he is quick to size up errors and shift focusing when things are not going out. There are few better qualities in the leader of a large business. In a sense Kelly comes to work in the shadow of the man who built Southwest Airlines, Herb Kelleher, but he has distingu ished himself from the founder in a number of ways. While most other airlines were seeking to charge customers for every pretzel, Kelly saw an opportunity. People thought he was crazy, but he decided to respect customers. He saw the grocery going one way, and he understood instinctively that space was opening for Southwest to seize. He refused to charge customers for baggage, and the company quickly shot to profitability. A new article quoted Kelleher on his successor. To be an excellent leader, you have to be a superb follower, Kelleher said. Gary has provided great leadership. We transitioned for three years, and then he took over everything that I normally did. Im very, very pleased and proud of his accomplishments (LA Times). Being adaptable has helped Kelly and Southwest succeed in a way that few airlines have done in this solar day and age. Not only has he expanded Southwests market, but he has become something of a legend. A story that business reporters like to quote goes as follows When Hurricane Katrina devastated new-made Orleans Southwest Airlines largest hubthe companys service to the city dramatically dropped from 57 flights a day to just two. But eyepatch the City of New Orleans was forced to lay off workers, Southwest was able to offer the option of relocation to all of its 250 New Orleans employees (McCann). For many a(prenominal) other companies this would have been devastating, but for Kelly it was an opportunity. It is clear that his leadership style owes a great deal to seeing opportunity where others see disaster. He isnt afraid to accompany risky projects, but knows that customers come first. Recent problems with Southwest aircraft have given Kelly a chance to shine in front of the national media. In proto(prenominal) April, a Southwest plane suffered from a tear in its fuselage. This attracted a great deal of attention and lead a number of news broadcasts. Kelly had a choice with this situation. He could have said that the probl em was just a fluke, a once-in-a-lifetime structural defect. That would have been the easy thing to do. But instead he chose to show what kind of leader he is. He ordered the fleet grounded for inspection (Martin, et al). Kelly understood that branding and marketing are important, but that when it comes to basic issues of safety, airlines cannot spread to skimp. Recovering from the negative attention can only be done by showing that Southwest has a safety climate with a touchable abundance-of-caution philosophy. His actions were widely heralded, even if they were expensive and

Act 2- Proctors house Essay Example for Free

Act 2- Proctors house EssayThe crucible is set in the early 1920s in a place called Salem in Massachusetts America. The story is based on the problem of witchcraft to be a witch or warlock in those days was unforgivable. The people living in Salem were all strict Puritans and anything un-natural was said to be wrong. Any angiotensin converting enzyme with any evidence of a nonher being in edge with the devil was immediately taken to court for a case, they could be imprisoned for many years or worse killed. As you can imagine this arose a great deal of problems including peoples greed or jealousy taking over their moral beliefs. People would accuse others to get what they wanted e.g. land.Act 2- Proctors house. Role of ElizabethElizabeth- What keeps you so late? Its almost dark.At this shew in the story Elizabeth still has a pretty higher status than her husband, and has done for quite a small-arm this is because he is the one that has sinned and still needs to watch his step if he wants to keep her as his wife. As she walks in from singing to the children, she give be sounding at her husband at first, then look out side swiftly when she says Its almost dark.She asks a question about his work to be polite, not necessarily interested so will be busy with something on the table, e.g. a candle stick. When she has to respond to Proctor asking if the boys are asleep she will look up from what she is doing and answer while walking quick over to the fireplace. She answers vaguely to Proctors wishing for a fair summer.When Proctor asks if she is well today She turns nigh with the plate of his food and smiles kindly and responds I am Although not returning the question.She then nods at the plate and tells him it is rabbit. She then pulls out a chair and sits by him watching him sit down to eat. Her eyes never leave him apart from to look at the rabbit describing how painful it was for her to strip her. While she watches him taste it, on that point is a look of slight anticipation on her face to see his respond. She is still sitting up right facing him, perfect posture. It is at this point that their statuses are equal, she wants praise from him. Which when she gets she blushes and smiles, but asks for more so asks- its tender? Maybe leaning slightly further forward, closing the distance that is between them.After watch tells her that he means to please her, the eye contact becomes more intense for a split second but soon disappears. Her facial expression is of off-key happiness maybe even slight sadness. As she replies she looks at Proctor for the beginning of the line I know it but then looks down when she says John. Indicating it is truly hard for her to say. When Proctor tries to kiss her she does not lean in towards it but sits genuinely still and up right in her chair, looking away. She receives it but does not return it. After he has sat down she continues to look at him, which is when he sullenly says Cider.In a thanking so rt of way, for changing the subject she quickly stands receptioning Aye The subject back onto the farm, Elizabeth still shows that there is something still annoying her. She walks quickly back with the cider and places it by him, and sits back down. Proctor then introduces the idea of flowers in the house, she answers quickly, and looking around, hands on the table and feet perfectly together on the floor.She says that she has forgotten, but this is not top on her list, so says it rather quickly, with the air of not really caring about it. Proctor then suggests that they go on a walk together one day to look at the flowers he finishes the sentence with saying how beautiful Massachusetts is in the spring. Elizabeth only responds to this, not the walk through the wood together. Her answer is short and quick, and as she says it has a designed look upon her face and nods slightly but it is obvious that she doesnt care and this is not what she is deliberateing about at the moment.Ther e is a pause and she continues to watch him for a short while, with a look of enquiry and un-knowing on her face. When he does not say anything she gets up and picks up his plate and cutlery. She does this briskly not saying a word. She stands by the basin, after placing the plate and cutlery in it. She has her back to him and does not move, but waits.Proctor then says I think youre sad again, are you? She doesnt reply immediately and still doesnt turn round, as if holding back words. She soon does however and when she speaks it is slowly, this is because she does not want an argument so she makes it look as if she is the one in the wrong asking herself a stupid question in her mind. This immediately lowers her status ever so slightly.His reply is harsh and sudden, which doesnt strike her, if anything makes her slightly more frightened, she rubs her hands around each other nervously but subtly, yet still stands tall. You did speak of going, earlier this week. As if reminding him, th at she had good reason to think that he might have gone Salem that day.When she tells him that Mary Warren had gone that day, she looks at him directly she still does not move her body though, she announces it very clearly.After his reply she has weakened a little, she knew that by telling him this it would get to him, now she can see that he is holding back from shouting. This still gives her the upper berth status. So when she says I couldnt stop her. She shakes her head slightly but still watches him. She then goes on to say how Mary Warren frightened all her long suit and power away from her, at this she will step forward, its now that she begins to use her body to express, all the way so far her torso has stayed upright. As she move forward she looks Proctor in the eye. And she moves her arms forward, which shows her weakness breaking through.It is a mouse no more. I forbid her to go, and she raises up her chin like the missy or a prince and says to me, I must go to Salem, G oody Proctor, I am an official in the court

Manila and Jose Rizal Essay Example for Free

Manila and Jose Rizal EssayJose Rizal is our national hero but seriously i dont know a lot about him. But when I watched the film about Dr. Jose Rizal I was shocked and amazed because of his sacrifice for our country. I though the he was a promising individual. He served as an inspiration to all Filipino. During his lifetime, he spent many years outside the Philippines, enriching himself through education, especially in Madrid, Spain. The distance did not belittle nor reduce his love for his country. Far from his motherland, he looked across the seas to find its strength, as well as its weaknesses, in order to uplift it from the abuses of foreign rule.One of the problems and this I feel strongly, with our current approach to Rizal is that it removes him from our ability to relate. But to continue to hold that up as a reason why he should be esteem is kind of ridiculous. Because of how we approach Rizal, with all these misguided attempts at humanizing him, we fail to approach him as he would have wanted Through his ideas, his dreams, his hopes, his understanding in the Philippines, his oral communication that inspire many Filipinos. His real words, not those carefully edited. Not the number of women he supposedly slept with. And most definitely not in the number of languages he spoke.Rizal and I shared the same belief that students must be urged by patriotic ideals and by their passionate love for their country, the Philippines, love for truth and proper value of education. Dr. Jose P. Rizal had given proof of desiring liberty for his country, and he set down as a premise, the education of the people. His teachings greatly influence in me. Like him, I remember in people power and consider myself a modern Rizal youth of today, as the hope of my motherlands tomorrow. He is very nationalistic and I want to let my nationalism as well. Like Rizal, Im proud to be a Filipino.

The Fuel Burning Speed of Cement Rotary Kiln Essay Example for Free

The Fuel Burning Speed of Cement circle Kiln EssayRotary kiln is refers to rotating calcining kiln (also known as rotating kiln), which belongs to thermal equipment. Rotary kiln can be divided into metallurgy kiln, chemic engineering kiln, and building veridical kiln according to its different dealing materials. The building material kiln is mainly used in calcining clinker cement, limestone and porcelain granule.Metallurgy rotary kiln is mainly used for the magnetizing calcining of lean iron ore in iron and steel plant in metallurgy industry, the chromites and josephinite oxidizing calcining , calcining of dewalquite and clinker aggregate and aluminum hydrated oxide roasting in aluminum factory Chemical engineering rotary kiln is used in chemical plant for chromium ore and chromium ore powder roasting. The limestone kiln( action limestone kiln ) is used for calcining activity lime and dolomite in iron and steel plant and ferroalloy works Rotary kiln is the equipment which i s widely used for dealing with solid material mechanically, physically and chemically in building material, metallurgy, chemical, engineering and environment protection industries. Rotary kiln belongs to building materials equipment. The rotary kiln can be divided into cement kiln, metallurgy chemical kiln and lime kiln according to the different handling materials.During the operation of rotary kiln, fuel burning speed directly influences the quality and production of materials roasting. As a result, customers should defy a understanding of influencing factors of rotary kiln fuel burning speed. The main influencing factors are not the reaction of fuel itself but the mixture of coal gas and shine as well as raising-heat speed of heated flammable gas after mixing. The mixing degree and the mixing speed between fuel and nervous strain(the correspondence that help air burn and temperature of heated material) have determined the burning speed and the burning degree in that ignition reaction is faster than mixture.Therefore, preheating the air and coal gas is helpful to improve burning speed and the complete burning of material. Our manager tell that we could keep the vacancy position for the females. He said that the market competition is more intense. We are facing with a lot of pressure,maybe our welfare is not perfect,but we are very concerned about it. As for females who would astonish married,it is unrealistic to maintain too long time for the position,but a month is considerable. However, Manager Zhang promised that if the employees work without any major mistakes,we welcome for their return after maternalism leave.

Facebook And Google Ads Advertising Methods Marketing Essay

Facebook And Google Ads advertisement Methods Marketing EssayIntroductionWe have identified the current online advertize methods applicable to e-commerce. We have conducted a look for on the internet by using search engines to identify the latest publicise methods. We have discussed these online advert methods. We have plunge 3 online advertising methods. There are Banner and Popup advertising methods, Content Provider advertising methods and Online Marketplace. We have also state the advantage and disadvantage of online advertising methods, the definition of online advertising methods. Online advertising is an advertising method through online to share their product and information to public. This can be legal and illegal according to the law. solely online advertising have a very fast efficient and speed because peck everyday using computer to search out what is the news. We have a few(prenominal) example and we give the definition, advantage and disadvantage. We share bann er advertising methods, popup advertising method, Google ads advertising method and Facebook advertising method. This few methods make us much returns and this makes us have a easier life style. This also helps a lot of business to make their product more popular.Banner publicise MethodsBanner advertising method is defined as a web banner or banner ads are a form of advertising on the World full Web, this form of online advertising needs of the ads embedded in Web pages, this is a website to attract traffic police to link to the advertiser website.The advantage of Banner advertise methods is whether you are an established comp each or upcoming business entity, you leaveing find that Internet banner advertising is the best way to promote your online businesses. vertical alike your magazine or newspaper ad to see the Internet banner ads can give you answer, you want from your tar detect market. The ads found in square off or rectangular box, which contains some school text and pictures. Perhaps the main advantage of banner ads is that you will be able to tar go market from your response is virtually instantaneous. When youre in the newspaper advertisement, readers might be interested in your proposal, but their curiosity, they may not always straight. These people will forget who the ads for some time, you will not get whatever of their responses. However, Internet banner advertising is different, because the reader will immediately take action to read your ad in their curiosity. In to see your online ad, viewers will click on your banner, and then it will take them to your site, you are selling your products and services.The Disadvantage of Banner Advertising is it will be anyone to see or read advertising payment guarantee. This is difficult to assess the effect of advertising, or mea veritables, although can be installed on your website you can display the seminal fluid of website traffic, your sites software tools.Discussion as a managerWhen a cooperate use a banner advertising methods manager must make sure that attention of the title and topic involve in the advertisement to make searchers realize the advertisement is slap-up enough to search.Discussion as a consumerThe consumer will be attracted by the decoration or design of the advertisement and the advertisement must include the needs and expectation of consumer.The example of Banner Advertising MethodsPopup Advertising MethodsThe definition of Popup Advertising Methods is a form of online advertising on the World Wide Web intended to attract web traffic or come email addresses, it works when certain web sites open a new web browser window to display advertisements, the pop-up window containing an advertisement is usually generated by java script, but can be generated by other.The advantage of Popup Advertising Methods is block those program that are illegal to watch and prevent the computer get hack. Visitors can use the certain web sites for free with conditions apply. These programs are incredibly efficient most in the time and can fee advertisers a good deal of money if the ad just isnt reaching the intended target. It can bypass blocker organisation and can still provide the advertising to your display, whether visitors like it or not.The disadvantage of Popup advertising methods is however pop-up ads can do, in fact, more online users than to identify more harm than good may never resolve any association with the Company and are sources of irritation and inconvenience. Such advertising may also be responsible for the actions as a spasm. Discussion as a managerIt is very irritating when the popup advertising appear, sometime even cannot close the popup advertisement.Discussion as a consumerThe popup advertisement is very irritating, when doing work, something will popup and interrupt.The example of Popup Advertising MethodsGoogle ads advertising MethodsThe definition of Google ads Advertising Methods is ad serving applications run by G oogle Inc, website accepters can enroll in this program enable text, image, and video advertisement on their website. These advertisements are administered by Google and generate revenue on either a per-click or per-impression basis.The advantage of Google ads Advertising Methods is it provide simple and easy to understand states, whether you own various website only one account is sufficient. The Google ad is very easy to join and with it is very simple to paste code into your web page or blog, there is no need to mess around with different code for various affiliate programs, and when you are using Google Ad sense you dont have to give time find advertisers.The disadvantage of Google ads Advertising Method is if somebody make a click on the tag saying Ads by Google you wont get anything for giving free promotion to Google, the web having excessive advertising are currently being rejected. Other than that, the statistics of Google are easy to understand but sometimes are inadequa te and far away from reality, with Google Ads you cant determine the payout rates of the advertisements. Furthermore, websites and blogs that desire to display Google Ads may not include other content targeted and text based ads on the pages displaying Ad words ads. A fatal disadvantage of Google Ads is that they dont say how much is Google Ads partners will receive, you are not able to make any estimation just receiving an un haven share of the revenue. Google Ads does not allow you to share your states with other person.Discussion of a managerIt is convenient to do an advertisement on Google website and it will be seen by many people around the world, other than that the companys product or services will be purchase and ask by the consumers.Discussion as a consumerToo many advertisements had affected the focus when working, it should be improve.The example of Google Ads Advertising Methods isFacebook Ads Advertising MethodsThe definition of Facebook Ads Advertising MethodsFacebook ads are a growing number of people online business advertising and Facebook is actually a real participation in paid advertising platform. Sign up for Facebook, the upstanding and the establishment of ad creative is what is in store for you in the balance of this article.The advantage of Facebook Ads Advertising Methods is reaching your target customers. Facebook is connecting with more than 500 million capability customers and we can choose our audience by location, age and interests. It is a test simple image and text-based ads and use what works. This can increase our relationship and build a community around your business. It also can control our reckon like set the daily budget we are comfortable with, adjust our daily budget at anytime.The disadvantage of Facebook Ads Advertising Methods is you must direct to know each other or search from our friend only can know this people or product. Someone can block you to prevent see their profile without agreement. And also that so meone will use hacking program to hack your account. The security system is not very strong.Discussion of a managerWhen company use this advertisement is a very dangerous to company and it will possible bring bad reputation to company, this is because sometimes is illegal action to commit extortion.Discussion as a consumerIt had become a habit to online facebook, so the advertisement at facebook will be seen by many people.The example of Facebook Ads Advertising MethodsConclusionThe current online are advertising methods applicable to e-commerce. We may conduct a research on the internet by using search engines or relevant references for example books, newspaper, magazines, etcetera this can help to identify the latest advertising methods. Online advertising is popular to public and easy to research for those know to how use computer, but for those does not know how to use computer, they cant do research and does not know how to research by using computer. Online advertising is alw ays using by business man because they feel that this advertising method can provide a very big range of news to the social and public. So when many and many of people know their product. The company will become popular for example, Sony, Samsung, Nokia and etc. they done their very good advertising in online advertising so that is the reason they become popular. The advantage of online advertising is very to use and have a good efficient. But it also have disadvantage when you try to find something on the online advertising, it does not get the answer or it reject the thing you search. In conclusion, online advertising can provide a big range advertising to public and popular and also easy to use for public. This is a very prim methods using online for advertising.

Financial Reporting Techniques and Methods

Financial Reporting Techniques and MethodsIntroductionOver the style of the last few decades in that location has been gigantic discussion and debate regarding financial account and, in particular, the appropriate bill basis that should be implemented for use with a corporations financial state of matterments. During this period international accounting standard bodies have been endeavouring to develop an agreed standard conceptual material that is acceptable by all accounting regulatory bodies for use in financial statement, ir complyive of the corporation and its country of domicile, and one that identifies the items to be included within the statements and the manner in which these should be measured (Johnson 2004). The tendency is to avoid a situation where there are numerous differing standard of financial coverage in operation within the global market orchestrate (Bullen and Crook 2005, p.5).However, attempts to achieve this international consensus, specifically in terms of the measurement basis used, has not been universally accepted, with some divergence of beguiles on the subject acclivitous from corporate management, the accounting profession and the users of financial statements. As the ICAEW (2006, p.5), commented in their recent report, received measurement practices are complex, diverse and apparently inconsistent. there is clearly at least a case for something more consistent and, presumably, simpler. The difficulty remains that arriving at such a simplistic resolution take to solicit the accompaniment that many elements of measurement within accounting processes are subject to judgment, convention and estimation (ICAEW 2006, p.20).The purpose of this paper is to analyse the various measurement basis presently in use and evaluate their advantages and disadvantages and, as a result of this analysis attempt to identify the areas that required further consideration prior to the requirements for measurements being corporal with in a revised international conceptual framework. However, to provide some background on this issue, it is considered necessary to firstly understand the purpose of financial statements, in terms of those who use them and their pauperizations to facilitate that usage.Users of Financial StatementsWhilst in terms of publicly quoted companies the main users are seen as management, investors and analysts, there are a weigh of different groups that use financial statements for a range of purposes. These include the problem employees, its lenders and suppliers, governmental departments and, in some cases, members of the public (IFP 2006). Each of these groups have different needs which the financial statements need to address when considering the measurement base they are going to employ, dependent upon which group these reports are being targeted at.In terms of investors, analysts and those generally abstruse with the global capital markets and stock exchanges, their need is for reli able and accurate learning upon which they bay window base economic decisions (Gregoriou and Gaber p.16 and p.64). Furthermore it is important to this group that the mo kaleary information provided reflects a current and fair cherish of the personal credit line sector and its relevant information. Governments and regulatory bodies have similar needs in semblance to assessing the financial position and results of a business, in their case the purpose is to evaluation economic decisions such as probable taxation revenue from which they will be able to assess the state of the national economy and public spending levels.Other users groups identified, which include employees, suppliers and lenders, approach financial statements in a slightly different manner, with their focus on victimization the financial statements to assess the corporations capableness impact upon their lives and businesses. For example, a supplier or lender is remotely to conduct business with a corporation whose financial statements signal lack of liquidity or cash flow difficulties. Similarly, employees wish to assure themselves that a) their pensions are protected and b) that their employment is with a financially secure business. In another(prenominal) words their needs relate more to the physical tangible and immediately realisable summations such as cash, rather than less relevant fair abide by aspects of the statements. However, historically management have been more reluctant to provide these groups with financial accounting data (Purdy 1978), although corporate governance regulations have eliminated much of their control over such matters.Whilst there ate differing purposes for which these groups need financial statements, and they may nourish certain measurements bases more than others, as Johnson (2004) accurately stated, the basic need of all the users is wealth. Just as Investors and capital market players are looking to protect and amplification their wealth, so t o are governments, employees, lenders and suppliers.In reality it is the user who is benefited by cash advances in the quality of the reporting standards more than the company itself (Langendijk et al 2003, p.194) and they need to be assured that the statements provided by corporations that they are involved with show an accurate and truthful position of the business that they lavatory rely upon to make informed judgements relating to their individualistic needs.Measurement Bases for Financial StatementsOver the decades there have been a number of measurement bases used for financial reporting purposes and his reports focuses upon those that are considered the most important of these methods.Historical liveIn the past the historical cost reporting method has been the predominant choice for financial reporting, favoured by many because it is more factually based and therefore considered to be more transparent (Langendijk et al 2003, p.74 and p.329).The basis of historical cost me asurement is that a monetary item can be identified by the actual price paid for an item purchased or received from an item sold, whether these relate to revenue and outgo items or assets and liabilities. Therefore, if a business purchases an item of equipment for 10,000, that is the fiscal amount that will appear within its balance sheet.The historical cost measurement, whilst it takes into account the hurt of value of an asset, for example by depreciating the value of a motor vehicle over its perceived useful life, does not take into account any potential increase in the value of an asset until the date the asset has been sold. Therefore, if the business owns a billet, which is known generally to be an appreciating asset, under the historical cost method, this property will appear in the balance sheet at cost until it is subsequently sold. Therefore it is apparent that any true gain or loss made on such assets will not be accounted for until the time of exchange.Similarly, ass ets and liabilities that have no cost, such as internally developed software that can be sold, as they do not have a unit value will not appear as within the companys financial statements using this method of measurement.With regard to income, the purpose of the historical cost method is to link costs expended with revenue that is generated at the same time (ICAEW 2006, p.23).Current Cost Value to the BusinessIn essence current cost measurement, of value to the business, as it is sometimes known, is based upon the concept of physical capital alimentation (Gregoriou and Gaber 2006, p.132). In other words as Gregoriou and Gaber (2006) state in the same passage a periods income is positive only if the depreciation amount based on current cost is earned.The basic premise of this measurement is an attempt to calculate how much worse off a business would be if it were deprived of an asset (ICAEW 2006, p.24). The reverse is also true in that with a liability it is necessary to ascertain how much punter off a business would be if the tell liability were removed from the business.The core measurement in this case is predominantly based upon including within the financial statements the current replacement cost of the asset and to this extent, unlike the historical cost method it recognises the gain or loss to the business within the period of the statements rather than at some later date. Furthermore, the value to the business method takes into account the serviceable quality of the asset when comparing the asset held against the value of a replacement asset of the same specification.Current cost measurement is designed to provide a measurement of opportunity cost of a business, which some researchers, such as Edwards et al (1987, p.10) have regarded as the only patch up manner to measure the true profit and capital.Realisable ValueIFP1 (2006, p.28) define net realisable value as the selling price of the item in the ordinary course of business. Although similar to the historical, current cost and fair value measurement methods in some respects, the realisable value method focuses upon the price at which an asset can be sold, or the cost at which a liability can be cleared.The realisable value measurement also includes, in the majority of cases, the costs that are connect to that sale or settlement. Therefore it will record the net monetary result of the transaction, for example settlement of a liability will be shown as the cost of settling the debt and any costs that are incurred within that process, such as commissions or interest payable. Similarly, with assets the sale price reflected will be net of such costs as commissions and associated costs.Realisable value is considered by some to reflect the value that might truss to a business in the event of a forced sale, for example in the case of liquidation. Others, such as the ISAB2 (ISAB 2) view it as an entity-specific form of measurement, which differentiates its focus from that of the fair-value method of measurement. uncontaminating ValueThe fair value measurement basis is perhaps the most difficult model to describe, although it is currently the method favoured by the majority of the international standards board. The primary target of this method extends to non-financial items and is enjoin at the valuation of assets and liabilities in the balance sheet (Langendijk et al 2003, p.22 and p.108).The ISAB (2006, p.12) paper states, the objective of fair value measurement is to reflect the market value of an asset with the reporting statements. Where this is not possible, because such a market does not exist then an estimate should be used based on what would be considered to be the value if a market was available for the asset. Thus, when preparing the financial statements, if the fair value method is being used, it is incumbent upon the management and their auditors to seek and report independent valuations in respect of the assets and liabilities that will be put down in the corporations balance sheet.In practice therefore, fair value is based upon an exit value approach (ICAEW 2006, p.29) to monetary recording, although the international standard regulatory body (ISAB) does allow for the use of other measurement methods where fair value is not deemed feasible or appropriate.In reality corporations have a tendency in practice to utilise a combination of the measurement bases depending upon the monetary item being recorded and the differences that occur in terms of their individual industry, business size and structure (ICAEW 2006, p.3). Furthermore, as can be seen from the ICAEW (2006) discussion paper, there is an element of inter-relationship between them, which provides for additional complication.Advantages and DisadvantagesGenerally it is agreed that, irrespective of the method of measurement used, all of the methods have a certain degree of uncertainty and the need for estimation, although the intention is for such estimations to be based on factual information available on the date the measurement takes place (ISAB 2006, p.12). However, as outlined below, there are some prodigious advantages and disadvantages that attract to each of the measurement bases that are discussed within the previous section of this report.One of the fundamental benefits of this measurement method is its conservative approach to financial reporting. This is dependable in that It reduces the risk of unrealised future gains, which may not transpire, being distributed to shareholders in advance of the event, thereby protecting lenders and creditors.Reported profits are decline (IFP 2006, 310), which has taxation benefits in that tax is not payable upon income that has not been realised. Furthermore, management incentive schemes are unable to take advantage of profits shown though other methods that may not materialise.Less opportunity for use of inflated valuations.Another advantage that attracts to historical cost is that it is mo re in tune with the information that the business managers use, and indeed their processes of financial recording systems and, for some users will be more relevant to the business and, as such is an objective measurement of values (IFP 2006 p.33).In terms of the inherent disadvantages of this method, some critics view its historical nature as being the major drawback because The information contained is out of date and therefore cannot be relied upon to concur an accurate worth.The lack of value appreciation leads to an understating of the business worth and asset value.The difference between historical and current values is misleading for investors and analysts (ICAEW 2006, p.8).Current Cost Value to the BusinessThe major advantage that attracts to the current cost method is the relevance that it has to users of the information outside of the business management. By its nature this method provides Competitors with an imagination of the costs of new entry to the specific corporat ions industry market place.Regulatory bodies can use the information to assess whether there is fairness being exercised in terms of competitive advantage.Potential investors are more able to ascertain the business operational capacity on an ongoing basis.Furthermore, it is perceived by many observers that the relevance of each individual asset or liability being measured in this manner is advantageous because it provides a better overall view of the business.The reverse view of this method is based upon a number of points, the main one being the fact that the purpose of management is the maintenance of profit and increase in shareholder value, and that this does not relate to the operating capital. It is more important in this respect to increase the wealth that stakeholders receive from their investment, by achieve better returns on resources, than it is to concentrate upon operating capital.It is also considered that the rapid changes currently occurring within the market place a nd the pace of advancement in modern technologies negates the perceived advantages that potential new entrants gain from the this method.Realisable ValueRealisable value is attractive to some users, particularly investors and vendors, because of its accuracy in denoting and reflecting the net cash position from the realisation of an asset or liability. Therefore They are not misled into making decisions based upon monetary information that has not taken into account contractual costs attached to the sale or settlement of a balance sheet item.It becomes easier to ascertain the ongoing prospects of the business. For example, one can decide on the basis of realisable value, when a business is approaching a position of no longer being seen to be a going concern.As with current cost and fair value, the disadvantages of this method are that it does not right off relate to the information that the business management uses on a regular basis and, additionally, it relies upon a degree of es timation that is calculated according to the judgement of the business advisors, which may or may not come to fruition in the amounts submitted. Thus the position indicated within the statements may not be sustainable (ICAEW 2006, p.33).There are many academics, economists and other observers who believe that fair value is the most appropriate measurement for use in financial account, but equally there are those who disagree with this view (Langendijk et al 2003, p.52).Those who support the fair value approach claim that it is beneficial to certain user groups, including investors and lenders in that its application to individual and separate assets and liabilities gives a number of benefits Provides a measure of the realisable value of the asset worth on disposal.More accurately identifies which assets could be sold without adversely poignant the business activity and future success.It saves the user considerable time, effort and cost in having to recalculate figures contained wit hin other methods of valuation.Those who disagree with this measurement state that it is irrelevant to the actual intention of the business management in that the fact that the item is included within the financial statements indicates that there was no intention to sell at that time. Similarly, those in disagreement argue that, in the majority of cases, separating assets in a sales situation produces a lower return for the business than a sale containing an amalgam of asset sales is likely to return. For example, the sale of a part of a business specific revenue asset would produce a lesser price than the sale of the total assets that contribute to that asset stream. Thus it has the effect of depreciating rather than enhancing shareholder and business value.The other difficulty that is perceived to attach itself to fair value is the variety of ways in which it can be calculated and the various treatments that are used (ICAEW 2006, p.9).Improvement to conceptual framework twain of t he major accounting standard boards, ISAB and FSAB3 are aware that the existing conceptual framework for financial reporting requires improvement (Gregoriou and Gaber 2006, p.101) and that it is important that the information that these produce relating to corporations is clear and free from error and bias (IFP 2006, p.21). However, there are a number of areas that need to be investigated further to ensure that the revised conceptual framework envisaged is an improvement on the existing situation.The most important of these is clarification of the information that needs to be included or omitted from the financial reports and, additionally, if inclusive how and where it should be presented (Bullen and Crook 2005, p.13). At present the framework classification is not extensive enough to eradicate confusion. Furthermore, there remains at present some ambiguity in relation to the definition of the control and terminology with relation to assets and liability (Bullen and Crook 2005, p. 12). Similarly, a more constructive approach to the measurement bases needs to be taken. In this respect the conceptual framework needs to more precisely identify which measurements would be appropriate for each particular item that appears within the financial statements. Failure to address this leaves an element of uncertainty, which can be damaging for both business managers and those who use and rely upon the reports.Additionally, in our discernment, there remains the problem of compatibility. There is no head that it is necessary to endeavour to achieve a standard of reporting that is acceptable to all of the business stakeholders, which includes the management and users who rely upon these statements. At present, as can be evidenced by the continuing debate on this subject, that harmony between the parties involved is not being met.ConclusionFrom the research that has been conducted in the preparation of this paper, it is the opinion of the author that there is a need for a revision of the international conceptual framework. In addition, it is also considered that the measurement bases to be used within this need to be more clearly defined.In the authors opinion, one important and central point that it is felt necessary to take into account is that, in effect, all financial statements are historical at the time they are released. The rapidity of change that occurs within the market place and in new applied science development means that factual, opinion based and estimated information contained within the financial statements is historical at the moment of publication. Therefore it is necessary to temper any improvements to the framework being considered against this premise.BibliographyBullen, Halsey. S and Crook, Kimberley (2005). Revisiting the concepts. Retrieved 24 June 2007 from http//www.fasb.org/articlesreports/revisiting_the_concepts_may_05.pdfEdwards, Jeremy., Kay, John and Mayer Colin (1987). The Economic Analysis of be Profitability. Clar endon Press. Oxford, UK.Gregoriou, Greg. N and Gaber, Mohamed (eds) (2006). International Accounting Standards, Regulations, Financial Reporting. Butterworth-Heinemann Ltd. Oxford, UK.ICAEW (2006). Measurement in Financial Reporting. make of Chartered Accountants in England and Wales. Retrieved 25 June 2007 from http//www.icaew.com/index.cfm?route=142887IFP (2006). Financial Reporting. International Financial Publishing Ltd. Guildford, UKISAB (2006). Measurement Bases for Financial Accounting Measurement on Initial Recognition. Canadian Accounting Standards Board. Retrieved 23 June 2007 from http//www.iasb.org/NR/rdonlyres/E1A542DB-3A19-47AC-B995-EFCFA044F3EC/0/MeasurementBasesforFinancialAccountingDPfullversion.pdfJohnson, L. Todd (2004). The project to revisit the conceptual framework. The FASB Report, Dec 2004. Retrieved 25 June 2007 from http//www.fasb.org/articlesreports/project_revisit_cf_tfr_dec2004.pdfJohnson, L. Todd (2004). Understanding the conceptual framework. The FASB Report, Dec 2004. Retrieved 25 June 2007 from http//www.fasb.org/articlesreports/project_revisit_cf_tfr_dec2004.pdfLangendijk, Henk., Swagerman, Dirk and Verhoog, Willem (eds) (2003). Is Fair Value Fair? Financial Reporting from an International Perspective. John Wiley Sons Ltd. Chichester, UK.Purdy, D.E., (1978). The Information Requirements of Employees. City of London Polytechnic. London, UK.Footnotes1 International Financial Publishing2 International Standards Accounting Board3 Federal Accounting Standard Board (US).