Sundown Bakery free essay sample

Bread shop peruses like a run of the mill private company story where quick development can be as adverse and difficult to oversee as fast withdrawal. Entrepreneurs are normally the kind of individuals who are rich with explicit abilities, yet are missing central administration aptitudes and are regularly sick prepared with regards to overseeing fast development of their individual business. Dusk Bakery is the same as I would see it. Through this paper it is my aim to plainly recognize a portion of the issues coming about because of the quick development and to suggest some potential arrangements that would have helped them keep away from their present circumstance. As I read through the account of Sundown Bakery’s fast development, I really wanted to be dazzled with the expansive assorted variety in the recruiting practices of Carol Teinchek and Bruce Marshall. From the beginning it was evident to me that those people they were recruiting would almost certainly battle with correspondence basically in light of the differing idea of the way of life they originated from preceding working at Sundown Bakery. We will compose a custom article test on Dusk Bakery or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page As a Regional Manager for a Global Country I travel broad universally and know very well indeed about the trouble that emerges when cross blending societies if an exertion isn't made to perceive the individual attributes of each person’s culture. Twilight Bakery would be the same having recruited people from El Salvador, Korea, and Canada during the underlying phases of development. My own investigation of the issues encompassing the correspondence issues at Sundown Bakery point heat to the practically quick separation both Carol and Bruce put among themselves and the business. As they were developing there didn't have all the earmarks of being any structure present and further it was evident to me Carol and Bruce both ventured away from the everyday tasks permitting those they had recruited to deal with the littler subtleties of working the business and collaborating with the client base. From the very beginning, I trust it was basic the Carol and Bruce actualize some organized interchanges. For instance; there doesn't have all the earmarks of being any occurrence of basic descending correspondence where either Carol or Bruce are imparting their destinations to any of the new workers. (Adler, 2009, pg. 2) This likewise gave off an impression of being pervasive when they recruited Hans Mikelson, who started his residency by reporting major developments in clothing standard, menu things, and formal preparing plans. These things are likely not negative all alone, yet as Mikelson executed the progressions he did as such in a similar manner Carol and Bruce had recently done by speaking with the representatives a good ways off through the casual official reminder. Therefore, I was not amazed to find out about the disdain that had worked among the first representatives, who had been accountable for the everyday activities preceding Mikelson’s appearance. As the business developed quickly, it was likewise to be expected to peruse that the representatives had started protesting among themselves to one another and was less steady of the whole association. Unquestionably, this circumstance was additionally exacerbated by the constant recruiting of new workers with immensely unique social and physical foundations. As time passed every old and new representative the same saw reasons as angry about the indifferent and inaccessible way the organization was being run. Eventually, the substance of the message from Mikelson, and Carol and Bruce by expansion, was not lacking, however there was an unmistakable social message being sent to every representative. (Adler, 2009, pg. 9) While I don’t accept that was ever the owner’s purpose to distance themselves from their representatives, it happened no different on the grounds that the message was not given need nor was the technique wherein the message was conveyed. Unmistakably, Sundown Bakery has been their very own casualty achievement. The first organization was affectionate and run with an individual touch. There appeared to be satisfactory upward and descending correspondence alongside meaningful substance messages just as positive social messages. As the organization developed the two proprietors plainly dismissed what was imperative to their business from its beginning. In a poor endeavor to reestablish and pick up request they recruited a man who had originated from a corporate foundation. Mikelson’s nearness and the executives style made further separation because of the unoriginal way wherein messages were passed on. Mikelson’s content message may have been certain, however his social message was plainly inadequate with regards to any kind of close to home touch, and in spite of the size of Sundown Bakery at the hour of his recruit, he clearly didn't perceive this as an organization with workers who had gotten familiar with an extremely close to home sort of the executives style. The differing societies additionally assumed a job in the strains mounting as showed by Jose’s hesitance to take heading from a lady because of his childhood. As I would like to think, early structure and acknowledgment were keys to making Sundown Bakery as fruitful as it might be. Hymn and Bruce ought to have invested considerably more energy associating with their key representatives as a method of keeping their fingers on the beat of the activity just as proceeding to cause the workers to feel significant and a piece of the business. As the content states, â€Å"Communication is irreversible† (Adler, 2009, pg. 10) and on account of Sundown Bakery, the correspondence up to this point has followed an extremely negative way. Correspondence is a procedure, so as to right the boat Carol and Bruce should put forth a purposeful attempt to draw in their workers and re-make the family climate they want for their business. They will unmistakably need to impart this desire to Hans Mikelson also, which may prompt having to re-consider recruiting him for this association should he not have the option to fit in with this style of the board. Ditty and Bruce should be available to upward correspondence from their group and authentically consider the team’s concerns and proposals. The revision won't be simple, however it is positively conceivable to make this the kind of business they had in the first place.

Analysis the operations management of Starbucks Essay

Activities the board focuses on overseeing process. All tasks center around the procedure of info, change and yield. Tasks the executives will worry about the expense of fixings, work necessities, and consumer loyalty. (Heizer, J, p, 39). So all the administrators need to focus on some fundamental objects of tasks the executives, for example, limit, quality, inconstancy, and lining. They should treat the undertaking of offsetting the gracefully with request as their essential work. This article will present how the activities are acted in Starbucks and how the connection among flexibly and request is impacted. In the primary area it will explain the limit and request the board. Concerning second area it will bring up the technique in Starbucks to adjust the flexibly and request in quality perspective. Quality is the spirit of a company,said Schurz in 2003. Furthermore, the creator can not concurred anything else about this. For the last area it will examine about the techniques which made by Starbucks to wipe out the issues happened in lining. Limit the board used to be called â€Å"demand management† (Crandall and Markland, 1996) or â€Å"managing limit and demand† (Fitzsimmons and Fitzsimmons, 2004). Limit the board endeavors to guarantee the administration runs well and fulfill the visitors’ requirements(Klassen and Rohleder, 2002). As far as MRP, in particular the material necessity arranging, MRP is an assembling venture just as functional innovation. It starts with characterizing items dependent on determining of market requests and customers’ request. Following this, an arrangement dependent on the creating progress of items, products’ material structure and stock circumstance is framed. With the assistance of PC to figure the required sum and time, it at that point can explain the production progress and request plan (Ptak, 2011). Starbucks utilizes a calculation named thousand dollar utilization calculation to compute the security material utilization for the following week. This model is appropriate for them to make a transient gauge of the material utilization. The best result they need most is a smooth rising normal. Utilizing the use measure of week by week material given week after week deal then different the following week after week estimating deals and afterward duplicate 1.15 is the consequence of safe storageâ amount (Starbucks, 2006). An assistance is an elusive and pitiful item that can't be contacted or tasted. Administrations are practices, activities and exercises (Valarie, Mary, and Dwayne, P. 4). Contrast with item, there is no requirement for transport and capacity of administration. The world’s biggest espresso organization, Starbucks, has 18000 stores in more than 60 nations and more than 200000 workers. To help this worldwide business, the organization made an accomplishment of how they sorted out their conveyance of their administrations and merchandise. The reason for Starbucks’ is to have a beneficial outcome of one individual, each cup and one neighborhood in turn. Quality used to be the most troublesome idea to characterize. In any case, the cordiality business has encountered the undeniably wild rivalries about higher help quality as time passes by (Parayani et al, 2010). Similarly, Starbucks need to give more consideration on what clients need the most from the administration conveyance. What's more, the clients care progressively about the things they encountered in current friendliness industry. All out quality management(TQM) turns into an increasingly more critical business the executives strategy which is connected with cordiality service(Feigenbaum, 1986). This technique is planned for fulfilling clients, profiting all the individuals from the association just as making great commitments to the society(Parasuraman, Zeithaml& Berry., 1988). It focuses its consideration on item and administration quality along with the level of dedication of individuals. The absolute quality administration worries around one procedure, four phases and eight areas. The administration arrangement of Starbucks can be viewed as an appropriate example to dissect this all out quality administration idea. With respect to the one procedure of Starbucks, the undertaking is should meet the diverse working errands during various timeframes. Each business conduct of the endeavor has an entire procedure of rising, shaping, directing and verifying(Greasley, 2010). One explicit model is that the natu re of refreshment of Starbucks is carefully assessed in various manners, for example, the calm, the taste, and the vibe of the drink. The assessment has itsâ specific necessity as opposed to basing on the individual inclination of the staff. During various creation time and thinking about a few sorts of drinks, distinctive assessing rules are applied. It shows the way that Starbucks keep the â€Å"one process† rule in all out quality administration. Considering the four phases, all out quality administration brings up a cycle framework called PDCA cycle. This cycle framework acts through arranging, doing, checking and acting. In ordinary circumstance, the creating procedure of a drink needs the exertion of arranging what material will be embraced, checking the accessibility of the material and afterward utilizing it to make the item. Any of these four phases can't be skipped in light of the fact that any of them importantly affects conclusive outcomes. There emerges the idea of eight segments following the four phases. It starts with breaking down the present execution of the firm to recognize the potential quality issues and finishes with closing the experience, reinforcing the accomplishment and normalizing the working outcomes. In light of the all out quality administration, a model named SERVQUAL comes in to being. This model is another technique to assess the administration quality in neighborliness industry(Bojanic, 1994). Its main issue is the administration quality hole model, to be specific that administration quality is relying upon the hole between the desire administration level of visitors and the genuine help level they experience(Pitt, 1997). The SERVQUAL model can be essentially observed as this recipe: the aftereffect of SERVQUAL is equivalent with the real encountering outcome less desire result. The higher the SERVQUAL result is, the better assistance quality is. SERVQUAL is isolated the administration quality into five angles: effects, dependability, responsiveness, affirmation and empathy(Zeithaml, 1990). Physical assets ought to have present day administration office, wide fascination of administration office, away from of individuals and the factor of offered support coordinating with firms’ office. Thinking about the Starbucks, it has the exceptional espresso delivering office, cleaning store condition, quality observing framework that can satisfy the global guideline. All the more critically, the staffs in Starbucks are required to wear the cleaning and green covers. This prerequisite not just mirrors the possibility of natural insurance and solid seeking after, yet in addition satisfies the needs of effects, which requests that the firm have the reasonable uniform of members(Zeithaml, 1996). Taking into account unwavering quality, it is the capacity to accurately and dependable to lead the administration responsibility. It incorporates the necessity of complying with the time constraint of guaranteed the administration responsibility, demonstrating the consideration and helping the visitors when they face the issue and recording the exercises and exchanges accurately. Starbucks has set an objective that the espresso in Starbucks will be validated and observed by the third autonomous expert gathering before 2015. There are two prerequisites considering the espresso delivering of Starbucks. The one is that the buying procedure ought to be legitimate and sensible and the espresso editing procedure ought to be capable. Truth be told, Starbucks figure out how to keep such principle, as can be seen from the proof that it has shaped the ethical buying framework called C.A.F.E framework. Such conduct shows the way that Starbucks figure out how to assume the social liability, which can assist with expanding the unwavering quality of the firm and help to construct all the more fulfilling notoriety. Concerning the responsiveness, it relates with the desire to improve the administration standard while accepting the proposals from clients. Starbucks has its own one of a kind client recuperation framework. To be progressively exact, if the clients isn't happy with the item they purchase or the administration they experience, staff in Starbucks will give them client recuperation coupon as a sort of strategy to redress. Other than this, the staffs likewise follow the listening rule that requires the staff to tune in to the input from the clients and take pertinent activities to unravel the issues. Also, staff ought to thank for the criticism from clients, regardless of it is sure or negative. This recuperation framework assumes a significant job in managing the customers’ needs and shows high level of responsiveness inside the Starbucks. With respect to confirmation, it worries about the workers’ level of certainty and capacity to show their insight and politeness. The individuals in Starbucks are approached to follow the 5B guideline. The 5B rule is to be accommodating, inviting, veritable, included, and learned. To be obliging is to attempt to think about others and the entire condition. To be inviting is to invite each visitor energetically, comprehending possessions. To be certifiable is to earnestly contact with visitors and fabricate the positive relationship with visitors. To be included is to commit the heartâ into work and have the inspiration to manufacture a superior Starbucks. To be proficient is to be explicit about the work and love the work(Starbucks, 2012). Clearly having such confirmation inside the Starbucks, the tasks inside the firm is u nder a promising example, which can build up the quality administration level. At last, it is the idea of sympathy, which implies that the organizations are required to think about visitors along with giving the individual help. Applying this ides to Starbucks, laborers in Starbucks welcome the visitors exclusively and afterward sympathetically request the necessities of the g

Will Your Child Inherit ADHD

Will Your Child Inherit ADHD ADHD Print Will Your Child Inherit ADHD? By Jacqueline Sinfield facebook twitter Jacqueline Sinfield is an ADHD coach, and the author of Untapped Brilliance, How to Reach Your Full Potential As An Adult With ADHD. Learn about our editorial policy Jacqueline Sinfield Medically reviewed by Medically reviewed by Steven Gans, MD on October 03, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on June 24, 2019 ADHD Overview Symptoms Causes Diagnosis Treatment Living With In Children Erin Lester / Cultura / Getty Images Whether you have recently been diagnosed with ADHD or have been living with ADHD for many years, a question almost all adults ask is:  Will my children have ADHD,  too? The answer is:  It depends. The biggest cause of ADHD is genes. ADHD does run in families. Even if no one in your extended family has officially been diagnosed with ADHD, you might notice family members with characteristics and traits that resemble ADHD. Despite this strong genetic link, if you have ADHD, it doesn’t automatically mean your child will, too. This is because it is a combination of genes and environmental factors that determine whether a child develops ADHD. They can inherit ADHD genes without them being activated. For example, one research study found that one-third of fathers with ADHD had children that also developed ADHD. While you might feel powerless over your genes, here are six  suggestions to help. 1) Be Observant Be observant, and  if your child starts to display signs or symptoms of ADHD, seek professional help. Getting an early diagnosis and the appropriate treatment will be invaluable to your child; it will help minimize their struggles and aid their success. 2) Be Aware of Differences If your child does inherit ADHD, it might manifest in a very different way to your ADHD. For example,  if you have hyperactive-impulsive ADHD and your child has inattentive ADHD, your behavior and challenges will be different even though you both have ADHD.  Also, ADHD often looks differently depending on the sex of your child. If your son has hyperactive-impulsive ADHD, they could be very physically active, while your daughter might be hyper-talkative and verbally impulsive. Finally, even if you are the same sex as your child and have the same ADHD presentations, you can still have different ADHD behaviors and challenges. However, knowing that these differences exist  can increase your awareness and help you detect ADHD symptoms in your child early. 3) Be a Role Model Your relationship with ADHD affects how your child deals with their diagnosis. Try to speak about it neutrally, rather than something that is horrible and that you wish you didn’t have. In addition, if you are actively treating and managing your ADHD symptoms, then it will help your child do the same.  If you learn and implement ADHD friendly life skills and seek appropriate medical assistance, your child will too. Children like to fit in. If they are the only child at school with ADHD, it can make them feel isolated and lonely. Knowing that you have ADHD and are doing well, gives them a morale boost and makes them feel less alone. 4) Don’t Feel Guilty People with ADHD are experts at feeling guilt and shame for all sorts of things from constantly being late to forgetting important tasks at work. However, don’t feel guilty that your child has ADHD. Just like the color of their eyes, you have no control over which genes they inherited. 5) Their Experience of ADHD Will Be Different From Yours More is known about ADHD than ever before. This means it is easier for ADHD to be detected and the appropriate help is more readily available from the medical community and at school.  In addition, your child has a supportive parent who understands their struggles. That doesn’t mean that your parents weren’t supportive! Each generation does the best with the knowledge and research that is available to them at that time. 6) Reframe Reframe how you view ADHD. Dr. Kenny Handleman calls ADD Attention Difference Disorder rather than Attention Deficit Disorder. When you look at ADHD like this, you realize your child’s brain might work differently than some people, yet different doesn’t need to be a bad thing.

Usefulness Of Financial Information Towards Using Financial Statements Finance Essay - Free Essay Example

Sample details Pages: 9 Words: 2562 Downloads: 9 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Financial statements are the statements that show the performance of an individuals, a business or an organizations financial position or status. Basically there are four types of financial statements that include Balance Sheet, Income Statement, Cash Flow Statement and Statement of Retained Profits or Earnings. Users of financial statements can be divided into two following categories Internal Users External Users Internal Users Internal users are the users related with the management of concern for which information is required to be collected or surveyed. They are Managers, Employees, Directors and Partners of the business. Don’t waste time! Our writers will create an original "Usefulness Of Financial Information Towards Using Financial Statements Finance Essay" essay for you Create order Managers and Owners Managers, directors and owners needed the financial statements to make business decisions. They are considered essential for the smooth flow of business operations. They set outs the current and actual financial position of the business and the future of the business can be sought on basis of past financial statements. Sometimes it becomes very difficult to choose or decide the right path for the business in which financial resources may be channelized. In such case financial statements financial statements of competitors or other companies provide suitable guideline. Employees The immense usage of the financial statements is to the employees of the business to collective bargain agreements. These statements are used to discuss matters of promotion, salary or rankings alike. External Users External users of financial statements are as follows Investors Investors Suppliers Customers Competitors Government agencies Public Investors Investors use financial statements to make decisions to invest into a business. Investors are always keen to make their investment safe and secure. Investors always needed to know that how their investment i.e. money being spent by the managers. Lenders Lenders supply or provide finance to the business on agreed rate of interest for shorter or longer period of time. Suppliers In a business commodities are sold and purchase on credit basis. Suppliers provide goods and services to business on credit basis. The suppliers always use financial statement to assure by analyzing financial statements that the business to whom they ate supplying goods and services on credit have the ability to repay the price of goods and services provided. Customer Customers are also user of financial statements of a business. Here question arises Why do customer need financial statements of a business? The answer is customers want to know that either the business whose goods and services they are going to use or utilize have enough resources to lend them. Competitors Competitors are also users of financial statements of the business to know the financial situation of the business to make decisions and strategies to conquer the market. New entrants needed likelihood to get into the market. Government Agencies Government agencies and legislation authorities also interested into the financial statements of the business for the purpose of legislation, taxation, regulation of labor and permission of license etc. General Public For members of the public the financial statement of the business is of the nature of a health examination report. It tells the public about employment opportunities and general growth of an individual concern and an economy as a whole. Evaluate the performance of a company of your choice with an organisation trading within the same industry. (Use appropriate ratios. Attach the copy of the financial statements of both companies Accounting Ratios for Nokia Corporation Ltd For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 24470 / 20355 X 100 120% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 6820 / 20355 X 100 33.5% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 21937 / 20335 X 100 107.8% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 17373 / 50710 X 100 34.26% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 4970 / 50710 X100 9.8% Earnings Per Share Ratio: Net Profit Payable / Number of shares 3988 / 1000 3.988 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 20355 / 39582 X 100 51.42% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 50710 / 10322 4.91 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 33337 / 2704.5 12.32 Asset turnover Ratio: Sales / avg. total assets 50710 / 241670.5 0.21 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 4.91 74.33 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 12.32 29.62 ~ 30 days Accounting Ratios for Nokia Corporation Ltd For the year 2007 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 29294 / 18976 X 100 154.37% Absolute Liquid Ratio: Cash + Cash Equivalents / Current Liabilities X 100 6850 / 18976 X 100 36.1% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 26418 / 18976 X 100 139.23% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 17304 / 51058 X 100 33.9% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 8268 / 51058 X100 16.2% Earnings Per Share Ratio: Net Profit Payable / Number of shares 8268 / 1000 8.268 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 18976 / 37599 X 100 50.47% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 51058 / 8544 5.97 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 33754 / 2210 15.27 Asset turnover Ratio: Sales / avg. total assets 51058 / 30108 1.7 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 5.97 61.13 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 15.27 23.9 ~ 24 days Accounting Ratios for Nokia Corporation Ltd For the year 2006 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 18586 / 10161 X 100 182.9% Absolute Liquid Ratio: Cash + Cash Equivalents / Current Liabilities X 100 8537 / 10161 X 100 84.02% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 17029 / 10161 X 100 167.62% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 13379 / 41121 X 100 32.54% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 5723 / 41121 X100 13.92% Earnings Per Share Ratio: Net Profit Payable / Number of shares 4366 / 1000 4.366 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 10161 / 22617 X 100 44.93% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 41121 / 5617 7.32 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 27742 / 1611 17.22 Asset Turnover Ratio: Sales / avg. total assets 41121 / 22534.5 1.81 Supplementary Activity Ratios Avg. Collection Period: 365 / Debtors turnover ratio 365 / 7.32 49.86 ~ 50 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 17.22 21.19~ 22 days Ratio Analysis: Sn Ratios 2008 2007 2006 01 Current ratio 120% 154.37% 182.90% 02 Absolute Liquid Ratio 33.50% 36.10% 84.02% 03 Quick ratio 107.80% 139.23% 167.62% 04 GP Margin Ratio 34.26% 33.90% 32.54% 05 Net Profit to net sales ratio 9.80% 16.20% 13.92% 06 Earning Per Share Ratio 3.988 per share 8.268 per share 4.366 per share 07 Debt to Total Asset Ratio 51.42% 50.47% 44.93% 08 Debtor turnover ratio 4.91 5.97 7.32 09 Avg. Collection Period 74.33 days 61.13 days 49.86 days 10 Inventory Conversion Period 29.62 days 23.9 days 21.19 days 11 Inventory turnover Ratio 12.32 15.27 17.22 12 Asset turnover Ratio 0.21 1.7 1.81 The current ratio of the company shows that company have enough current assets to repay its all the current liabilities which shows that company is in good condition but not enough good as it was in 2007 and 2006. The absolute liquid ratio shows that company has 34.26% highly liquid assets to repay its current liabilities. This shows bad impact of the company. Although company has more liquid assets in 2006 and 2007 to clear its liabilities this shows that companys performance is going worse day by day. The quick ratio shows that company have enough funds available to repay its current liabilities. This is good sign for investors. But as we compare it with ratios of previous two years it shows that it is also decreasing. Company has not enough funds available as they were available in 2006-07. The GP margin ratio shows that our gross profit is 34.26% of total sales. This is increasing with the increase of sales. As we compare GP margin ratio of last three years, we see that GP margin is in very good in 2008. This attracts the investors. The NP to Net Sales ratio shows that the margin of net profit of total sales is 9.8% is quiet low as compared to previous two years. This shows that company has increased it administrative and marketing expenses this year. The share holders of the company are not getting enough earning this year as much as they have earned in previous years. This makes investors to withdraw their investment from business. And business goes down without having investment. The Debts to total assets shows that the company has 2 assets to repay its 1 Liability or debts. The company is in good position to clear its debts. As we compare it with past two years the company was in better condition. Company increased it debts this year. The debtor turnover ratio shows that we have made 4.91 times credit sales than avg. debtors. In past years company made more credit sales than this year. It means company prefer to make more cash sales. The avg. collection period shows that company recovers debts from customers in 74.33 days. As we compare this with last two years than we come to know that company recovered its debts in fewer periods than this. It means co mpany made soft debts recovery policies. The inventory conversion period shows that company converts it stock/inventory into sales in 29.62 days. But in previous years company took 23.9 days and 21.19 days to convert its stock into sales. This year company took more time for conversion into sales. This means that company policies need urgent attention. Accounting Ratios for Samsung Corporation Ltd For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 193728 / 106617 X 100 181.7% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 91087 / 106617 X 100 85.43% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 191756 / 106617 X 100 179.85% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 266056 / 298934 X 100 89% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 63189 / 298934 X100 21.14% Earnings Per Share Ratio: Net Profit Payable / Number of shares 43592 / 1000 43.592 Per share Solvency (Coverage) Ratios Debt to Total Asset Ratio Total Debts / Total Assets X 100 107840 / 848183 X 100 12.71% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 298934 / 72573 4.12 Note: All the sales are assumed as credit sales Inventory turnover Ratio: CGS / Avg. Inventory 32878 / 2155.5 15.25 Asset turnover Ratio: Sales / avg. total assets 298934 / 745563.5 0.401 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 4.12 88.59 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 15.25 23.93 days Accounting Ratios for Siemens For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 43242 / 42451 X 100 101.9% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 6893 / 42451X 100 16.24% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 28733 / 42451 X 100 67.69% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 21043 / 77327 X 100 27.21% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 5886 / 77327 X100 7.61% Earnings Per Share Ratio: Net Profit Payable / Number of shares 5886 / 1000 5.886 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 67083 / 94463 X 100 71.02% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 77327 / 15202.5 5.09 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 56284 / 13719.5 4.1 Asset Turnover Ratio: Sales / avg. total assets 77327 / 93009 0.83 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 5.09 71.71 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 4.1 89.02 days Ratio Analysis of Nokia, Samsung and Siemens: S/N Ratios Nokia Samsung Siemens 00 Year 2008 2008 2008 01 Current ratio 120% 181.7% 101.9% 02 Absolute Liquid Ratio 33.50% 85.43% 16.24% 03 Quick ratio 107.80% 179.85% 67.69% 04 GP Margin Ratio 34.26% 89% 27.21% 05 Net Profit to net sales ratio 9.80% 21.14% 7.61% 06 Earning Per Share Ratio 3.988 per share 43.592 per share 5.886 per share 07 Debt to Total Asset Ratio 51.42% 12.71% 71.02% 08 Debtor turnover ratio 4.91 4.12 5.09 09 Avg. Collection Period 74.33 days 88.59 days 71.71 days 10 Inventory Conversion Period 29.62 days 23.93 days 89.02 days 11 Inventory turnover Ratio 12.32 15.25 4.1 12 Asset turnover Ratio 0.21 0.401 0.83 As we compare the quick ratio of the nokia we can analyze that the company is more stable then the siemens but when we compare it to Samsung we can see that Samsung is more stable then nokia. Similarly as Absolute liquid ratio of t he nokia is also less then the Samsung but it is grater then the siemens that means the company has absolute liquid assets greater then the siemens but less then the Samsung to pay off its current liabilities Same situation is with the Quick, G.P Margin Ratio and Net Profit to Sale Ratio in Nokia, It has good performance then the siemens but as we compare it to the Samsung. Samsung is more stable then nokia company due to various reasons The share holders of Samsung earn more than of Nokias and Siemens. This attracts investors to invest in Samsung rather than other two companies. Debts to total assets ratio shows that nokia has 51% of debts of its total assets. While Samsung has 12.71% and Siemens have 71% debts of its total assets. The Debts to Total assets ratio of Samsung is better than other twos. Nokia recovers its accounts receivables from its debtors in about 75 days while Samsung and Siemens recovers in 89 and 72 two days consecutively. The company should recover its receivables from its debtors in minimum period of time so that it can utilize its cash more effectively and efficiently. The above comparison shows that Siemens recovers its receivables in minimum time of 72 days. Samsung its stock into sales in 24 days while Nokia and Siemens put their stock into sales in 30 and 89 days. A company, having shorter inventory conversion period increases its sales and utilize its resources efficiently, is ideal company. Importance: Investment is life blood of a business. A business can never survive without appropriate investment/funding. Investment: (Options) Establishment of new Business: An investor has an option of investment in starting a new business. He can start new business to earn profit. He can utilize his experience to run business efficiently. Purchase of an Existing Business: An investor can also purchase an existing business. He can do so on analyzing companies past annual reports and he also forecast standing of business in near future. Investment in Shares of a Business: An investor has an option of investment in shares of existing listed companies. He can compare some different companies annual reports and take decision on making investment in shares. Merging of Business: Investors can investment in expansion of business in such a way to overcome on another same or different type of business. There are two types of merging of a business. Horizontal Merging into same type of business is called horizontal type of merging. Vertical Merging into different type of business is called vertical type of merging. Amalgamation of Business: Investors have an option of investment in amalgamation of one business into another. One business can amalgamate another business Advancement of Loans: An investor can advance loan to business on agreed terms. Performance Audit An audit performed by an asset manager from outside of the business to verify the performance shown in financial statements of the business. Forecasting using Regression Line Method: N X Y XY X2 1 5 34191 170955 25 2 6 41121 246726 36 3 7 51058 357406 49 4 8 50710 405680 64 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" 26 177080 1180767 174 Here X = Year Y = Sales Y = a + b X a = ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"Y ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"XY n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" (X) 2 a = (174) (177080) (26) (1180767) 4(174) (26) a = 30811920 3069942 696 676 a = 111978 20 a = 5598.9 b = n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"XY -ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"Y n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" (X) 2 b = (4) (1180767) (26) (177080) 4(174) (26) a = 4723068 4604080 696 676 a = 118988 20 a = 5949.4 a = 5598.9 b = 5949.4 Y = a + b X Y = 5598.9 + 5949.4 X Y = 5598.9 + 5949.4 (9) 9 = 59143.5 Y = 5598.9 + 5949.4 (10) 10 = 65092.0 Sales for the year 2009 is expected to increase. Graphical Representation Vision of the future Connecting people is now connecting people to what matters whatever that means for each person giving them the power to make the most of every moment, everywhere, any time. Connecting the we is more powerful than just the individual. Thats how Nokia is needed to help make the world a better place for everyone. Strategy To do this we will become the leading provider of mobile solutions. Our solutions strategy leverages one of our greatest assets a portfolio of outstanding devices, with unmatched scale and geographic reach. We couple them with smart services, integrated via an intuitive and seamless user experience. We differentiate these solutions offerings based on our in-depth consumer understanding, with a strong focus on social location (people and places). In a world where connecting people to what matters, empowers them to make the most of every moment. Our ambition is to become the leading provider of mobile solutions

Transformation in Heart of Darkness and Apocalypse Now Essay

Transformation in Heart of Darkness and Apocalypse Now Since Francis Ford Coppola’s Apocalypse Now was based on Joseph Conrads novel, Heart of Darkness, it is possible to draw many parallels between the two works. Both can be interpreted as metaphors for a journey through the inner self, and each has its own particular message to convey. In many ways they also appear to have similarities to Arthurian Legend, in particular the quest for the holy grail, and other allegorical journey narratives. The sum of the experiences of the protagonists, Marlow in Heart of Darkness and Willard in Apocalypse Now, reveal to them how the horrors and effects of war or conquest, can lead some people to madness, while other persons may discover†¦show more content†¦The initial goals of each protagonist becomes altered during the course of their journeys. From the outset of the novel, Marlow is depicted as being not typical (Conrad p. 9), he is a wandering type of person. It is portrayed as if Marlow does not have a home, and it seems as if h e had a bond [to] the sea (Conrad p.1). This may lead to an interpretation that he attempts to find out more about himself, and discover his inner character. The re-appearing image of the winding river resembles a journey from a wild uncivilized world, towards the light. In Heart of Darkness when Marlow finds out along the way that Kurtz, the manager of the Inner Station is gravely ill, Marlow turns his attention on reaching Kurtz in time to aid in his recovery. In Apocalypse Now, as Willard ventures with his crew through the Nung River, he witnesses atrocities committed against fellow humans. Although his mission at the beginning was clearly stated as an extermination, Willard takes along Kurtzs military dossier and analyzes Kurtzs remarkable military career. Willard develops an interest and apparent admiration for Kurtz. A striking similarity in both works is the fact that the antagonist Kurtz has managed to set up a corrupt enclave in which the natives revere Kurtz as their god-l ike leader. There are manyShow MoreRelated Apocalypse Now vs Heart of Darkness Essay1120 Words   |  5 Pages Francis Ford Coppola’s Apocalypse Now lacks the impact of its inspiration, Joseph Conrad’s Heart of Darkness. While the basic elements of imperialism and human nature remain intact, the characters of the film bare little resemblance to their literary counterparts. The film serves as a re-interpretation of Conrad’s novella, updated from 19th-century British imperialism in the Congo to a critique of 20th-century U.S. imperialism in Southeast Asia. Coppola’s changes in setting and plot structure, howeverRead MoreHeart Of Darkness By Joseph Conrad And The Film Apocalypse Now2143 Words   |  9 Pagesand altogether brutal is what describes â€Å"Heart of Darkness† by Joseph Conrad and the film adaption Apocalypse Now by Francis Ford Coppola. A short novella published in 1899, â€Å"Heart of Darkness† centers on the journey taken by the narrator Mar low up the Congo River with a Belgian trading company. Upriver he encounters the mysterious ivory trader, Kurtz and is brought face to face with corruption and despair. Set in the Vietnam War, the film Apocalypse Now follows the central character, U.S. Army specialRead More Comparing Conrads Heart of Darkness and Coppolas Apocalypse Now3622 Words   |  15 PagesSimilarities in Conrads Heart of Darkness and Coppolas Apocalypse Now Sometimes, a work is so great that artists from other forms of expression are compelled to interpret that work in their own medium. Francis Ford Coppola took James Conrad’s classic novel Heart of Darkness and updated it to the time of the Vietnam War. James Conrad’s classic novella Heart of Darkness is a tale about a seaman who makes his way up the Congo river in search of a man and his ivory. In 1979, Francis Ford CoppolaRead More Comparing Mary Anne in Sweetheart of the Song Tra Bong and Kurtz in Apocalypse Now2602 Words   |  11 PagesComparing Mary Anne in Sweetheart of the Song Tra Bong and Kurtz in Apocalypse Now  Ã‚     Ã‚  Ã‚   In 1979, Francis Coppola released a film that he said he hoped would give its audience a sense of the horror, the madness, the sensuousness, and the moral dilemma of the Vietnam war (as quoted in Hagen 230). His film, Apocalypse Now, based on Joseph Conrads 1902 novel Heart of Darkness, is the story of Captain Benjamin Willards (Martin Sheen) journey to the interior of the jungle of Southeastern AsiaRead MoreHow to Read Lit Like a Prof Notes3608 Words   |  15 Pagesindirectly c. Symbolic Vampirism: selfishness, exploitation, refusal to respect the autonomy of other people, using people to get what we want, placing our desires, particularly ugly ones, above the needs of another. 4. If It’s Square, It’s a Sonnet 5. Now, Where Have I Seen Her Before? a. There is no such thing as a wholly original work of literature—stories grow out of other stories, poems out of other poems. b. There is only one story—of humanity and human nature, endlessly repeated c. â€Å"Intertexuality†Ã¢â‚¬â€recognizingRead MoreEssay on Media Violence Does NOT Cause Violent Behavior2932 Words   |  12 Pages In myths, rape, incest, all manner of gruesome bloodshed, child abandonment, and total debauchery are standard fare. We see more of the same in Bible stories, accentuated with dire predictions of terrors and abominations in an end of the world apocalypse that is more horrifying than the human imagination can even grasp. For the most part, these images of violence, promiscuity and human degradation are explained away by psychologists, mythologists, sociologists, philosophers, and non-fundamentalistRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pages†¢ INTRODUCTION contributions by Jose Moya and Adam McKeown and Howard Spodek consider in nuanced detail key developments in transport and communication technologies, demographic trends, and socioeconomic shifts that represented watershed transformations in where humans lived, how they earned their livings, and their unprecedented ability to move about the globe. Moya and McKeown set the patterns of migration in the twentieth century against those extending back millennia, and they compare inRead MoreProject Mgmt296381 Words   |  1186 PagesProject Management Body of Knowledge (2008). †¢ Revised Chapter 14 to include project retrospectives. Chapters 2, 4, 6, 7, and 12, have been updated. †¢ New student exercises and cases have been added to most chapters. †¢ Answers to selected exercises are now available in Appendix 1 †¢ A third major computer exercise has been added to the Appendix 2; †¢ The â€Å"Snapshot from Practice† boxes feature a number of new examples of project management in action as well as new research highlights that continue to promote

The Robin Hood Tax †Summary Free Essays

Business Tax: Reading Week Notes The Robin Hood Tax * The idea behind the RHT is to generate hundreds of billions of dollars * That money could be used to kick-start the US economy and get America back on its feet * The RHT = 0. 5% tax on Wall Street transactions * Benefits: * It won’t affect the vast majority of Americans * It’s easy to enforce * It’s tough to evade * It taxes those who are to blame for the global financial crisis, rather than the average American * It will help limit riskless speculation that threatens financial stability The RHT is seen as justified as â€Å"the banks can afford it† * â€Å"It’s not a tax ON the people, it’s a tax FOR the people† * It will be implemented using a Financial Speculation (or Transaction) Tax (FST/FTT) * The FST is a small tax of less than half a percent on trades in derivatives, stocks, bonds and foreign currency * With an FTT, a small percent (between 0. 005% and 0. We will write a custom essay sample on The Robin Hood Tax – Summary or any similar topic only for you Order Now 5%) of the value of the trade is collected in tax revenue The tax will deter the most risky transactions and prevent some of the â€Å"gambling† which helped trigger the financial crisis * Why is the RHT needed? The financial crisis has left a massive hole in the US’s public finances and this needs to be filled. The money raised will generate jobs and strengthen public services * The money can also be used to fund new Green projects to help curb global climate change * Disadvantages The article is incredibly biased so it downplays this point: the tax will affect regular investors as well which could discourage normal people from investing * The tax will affect the value of pension funds, possibly discouraging trading which would see the value of pensions of many normal American’s fall * Banks may just past the cost of this tax onto the consumer * The affected companies may just move their business offshore or start trying to avoid other types of taxes * The tax could alter dealings between US firms and other foreign firms. For example, foreign firms will be less likely to invest in the US markets * Overall that article was disgustingly bias but it does make a good point of taxing those who have the money and those who have put America (and the rest of the world) in the global financial mess its currently in * The RHT is also sometimes incorrectly called the ‘Tobin Tax’. The Tobin Tax is basically the RHT except it focuses solely on taxing financial taxation between countries to reduce rapid foreign investment PAYE System Benefits| | Disadvantages| Simple| | Lack of accuracy| Provides real-time information to the government| | Reliance on Tax codes| Unavoidable| | No P45 form| Reduced the tax forms for employees| | Does not include Benefits in Kind (BIK)| No bad debt| | HMRC mistakes| Carbon Emissions Trading Scheme Benefits| | Disadvantages| Incentives for businesses to become environmentally friendly| | How many permits do you issue? What is the upper limit of pollution? Who decides? Reduces carbon emissions| | Low emission companies will have no incentive to reduce emissions further| Tax revenue for government| | Complicated system| Incentivises businesses to look for more environmentally friendly fuel sources innovation| | Inconsistent system| | | Higher costs for businesses passed onto consumers? | UK VAT System Benefits| Disadvantages| Difficult to avoid| Costly to implement| Simple| Users must be ‘tax savvy’| VAT is transparent| Regressive tax| Price does not increase when VAT is added| VAT is inflationary| Fairness| | Huge tax revenue for government| | VAT may be selectively applied| | Cheap admin costs for HMRC| | More efficient tool for macroeconomic policy than income taxes| | VAT charged on sale VAT charged on sale VAT paid on purchases VAT paid on purchases VAT Due VAT Due Input VAT Input VAT Output VAT Output VAT Exempt| Zero rated – 0%| Reduced rated – 5%| Standard Rated – 20%| Financial services| Cakes| Energy saving materials that are permanently installed (e. . loft insulation)| Too much to list| Insurance| Basic food| Mobility aids for the elderly| | Betting Gambling| First aid| Nicotine patches + gum| | Education| Books| Sanitary protection products| | Burials/cremations| Children’s clothes| Fuels| | | Public transport| Protective equipment e. g. baby car seats| | | Books + Newspapers| | | The supply is taxable Can reclaim ALL input tax paid The supply is taxable Can reclaim ALL inp ut tax paid How to cite The Robin Hood Tax – Summary, Papers

Seperate Peace Search For Peace Essays - Phillips Exeter Academy

Seperate Peace: Search For Peace Searching for peace can be a challenge when every thing around you has something to do with war. Growing up can be difficult as well but through the tough times people become more knowledgeable. In A Separate Peace, by John Knowles, Finny, Gene, and Leper each struggle find peace and escape reality without having to face the truths to their lives. For Leper, Finny, and Gene, it is hard to find tranquility with a war happening around them. For example, Finny couldn't find serenity with himself because of his broken leg and that caused him to devise the idea of the fake war. It was hard for him to be happy because of his disability. Because of this, he felt useless and so he produced this idea so he could be at ease and not be an outcast. In addition, Leper looks for a beaver dam instead of working to be carefree and escape the war, we all volunteered?But not Leper.? He does this because he is afraid that a change in his life may disrupt his quiet state. By escaping through nature, he is avoiding the truths to his life. Furthermore, Gene fins a challenge in being placid because of his situation with Finny. He is unsure of his own opinion because he is used to agreeing with Finny, that he never developed his own thoughts and ideas. It's not until Finny's death that he finds his peace. With all these things happening around them t hey struggle to be mellow but find a similar relief in the fact that they will always have their own separate peace at Devon. Through all these events, all the characters suffer their own hardships. For example, Gene loses the friend he never knew he had. He was so busy competing with Finny that he never realized what a true friend he was. All his jealousy towards him turned to hate and eventually ended in tragedy. In addition, Leper suffers by discovering things about himself that he never realized. He learns that he is tired of pleasing other people all the time, ?What's she got to be pleased about?I'm pleasing myself!?(134). All he wants is someone who cares for him and that's what he's hoping to get when Gene comes to visit him. Furthermore, Finny endures the pain of realizing that he was misled by the one he cared about the most. For Gene the friendship was a bitter rivalry but for Finny, it was the best thing that ever happened to him. They each suffer through all this, but Finny suffers the most by being forced to face the truth about his accident. All this shows how they each tolerate pain through m aturity, and learn more about life. As each of the characters grow up, they become more knowledgeable. For example, Leper truly finds himself when he comes home from war. This ?crazy? Leper is who he really is. He was never sure of himself because he was always too busy escaping reality. In addition, Finny becomes more knowledgeable after he finds the truth about his accident. He was resentful towards Gene for doing such a thing; ?You want to break something else in me! Is that why you're here!? (76). His friendship with Gene was part of what kept him composed and the truth shattered his false representation of reality. Furthermore, when the truth about Finny's accident comes out, Gene world is shattered, and he sees everything around him the way it really is. This view gives him a better understanding of life. He learns that you can't just escape reality because it will always be there. Through all these events these characters become more knowledgeable by learning more about themselves and the world around them. Throughout the story, each character finds that growing up is a complex and hazardous task. In the search for peace, they lose a sense of reality but gain maturity. They also lose a sense of security that gave them the common bond they shared at Devon.

Stag Moose - Facts and Figures

Stag Moose - Facts and Figures Name: Stag Moose; also known as Cervalces scotti Habitat: Swamps and woodlands of North America Historical Epoch: Pleistocene-Modern (2 million-10,000 years ago) Size and Weight: About eight feet long and 1,500 pounds Diet: Grass Distinguishing Characteristics: Large size; thin legs; elaborate antlers on the males About the Stag Moose The Stag Moose (which is sometimes hyphenated and capitalized differently, as the Stag-moose) wasnt technically a moose, but an overgrown, moose-like deer of Pleistocene North America equipped with unusually long, skinny legs, a head reminiscent of an elk, and elaborate, branched antlers (on the males) matched only by its fellow prehistoric ungulates Eucladoceros and the Irish Elk. The first Stag Moose fossil was discovered in 1805 by William Clark, of Lewis and Clark fame, at Big Bone Lick in Kentucky;Â   a second specimen was unearthed in New Jersey (of all places) in 1885, by William Barryman Scott (hence the Stag-Mooses species name, Cervalces scotti); and since then various individuals have been unearthed in states suchas Iowa and Ohio. (See a slideshow of 10 Recently Extinct Game Animals) Like its namesake, the Stag Moose led a very moose-like lifestylewhich, if you dont happen to be familiar with mooses, entailed wandering swamps, marshes and tidelands in search of tasty vegetation and keeping a close eye out for predators (such as the Saber-Toothed Tiger and the Dire Wolf, which also inhabited Pleistocene North America). As for the most distinctive characteristic of Cervalces scotti, its enormous, branching horns, those were clearly a sexually selected characteristic: the males of the herd locked antlers during mating season, and the winners earned the right to procreate with females (thus ensuring a new crop of big-antlered males, and so on down through the generations). Like its fellow plant-eating megafauna mammals of the last Ice Ageincluding the Woolly Rhino, the Woolly Mammoth, and the Giant Beaverthe Stag Moose was hunted by early humans, at the same time as its population was restricted by inexorable climate change and the loss of its natural pasture. However, the proximate cause of the Stag Mooses demise, 10,000 years ago, was probably the arrival in North America of the true moose (Alces alces), from eastern Eurasia via the Bering Land Bridge in Alaska. Alces alces, apparently, was better at being a moose than the Stag Moose, and its slightly smaller size helped it to subsist on rapidly dwindling amounts of vegetation.

Understanding Scaled Scores on Standardized Tests

Understanding Scaled Scores on Standardized Tests Scaled scores are a type of exam score. They are commonly used by testing companies that administer high stakes exams, such as admissions, certification and licensure exams. Scaled scores are also used for K-12 Common Core testing and other exams that assess student skills and evaluate learning progress. Raw Scores vs. Scaled Scores The first step to understanding scaled scores is to learn how they differ from raw scores. A raw score represents the number of exam questions you answer correctly. For example, if an exam has 100 questions, and you get 80 of them correct, your raw score is 80. Your percent-correct score, which is a type of raw score, is 80%, and your grade is a B-. A scaled score is a raw score that has been adjusted and converted to a standardized scale. If your raw score is 80 (because you got 80 out of 100 questions correct), that score is adjusted and converted into a scaled score. Raw scores can be converted linearly or nonlinearly. Scaled Score Example The ACT is an example of an exam that uses linear transformation to convert raw scores to scaled scores. The following conversation chart shows how raw scores from each section of the ACT are transformed into scaled scores.   Raw Score English Raw Score Math Raw Score Reading Raw Score Science Scaled Score 75 60 40 40 36 72-74 58-59 39 39 35 71 57 38 38 34 70 55-56 37 37 33 68-69 54 35-36 - 32 67 52-53 34 36 31 66 50-51 33 35 30 65 48-49 32 34 29 63-64 45-47 31 33 28 62 43-44 30 32 27 60-61 40-42 29 30-31 26 58-59 38-39 28 28-29 25 56-57 36-37 27 26-27 24 53-55 34-35 25-26 24-25 23 51-52 32-33 24 22-23 22 48-50 30-31 22-23 21 21 45-47 29 21 19-20 20 43-44 27-28 19-20 17-18 19 41-42 24-26 18 16 18 39-40 21-23 17 14-15 17 36-38 17-20 15-16 13 16 32-35 13-16 14 12 15 29-31 11-12 12-13 11 14 27-28 8-10 11 10 13 25-26 7 9-10 9 12 23-24 5-6 8 8 11 20-22 4 6-7 7 10 18-19 - - 5-6 9 15-17 3 5 - 8 12-14 - 4 4 7 10-11 2 3 3 6 8-9 - - 2 5 6-7 1 2 - 4 4-5 - - 1 3 2-3 - 1 - 2 0-1 0 0 0 1 Source: ACT.org The Equating Process The scaling process creates a base scale that serves as a reference for another process known as equating. The equating process is necessary to account for differences between multiple versions of the same test. Although test makers try to keep the difficulty level of a test the same from one version to the next, differences are inevitable. Equating allows the test maker to statistically adjust scores so that the average performance on version one of the test is equal to average performance on version two of the test, version three of the test and so on. After undergoing both scaling and equating, scaled scores should be interchangeable and easily comparable no matter which version of the test was taken.   Equating Example Lets look at an example to see how the equating process can impact scaled scores on standardized tests.  Imagine that say you and a friend are taking the SAT. You will both be taking the exam at the same test center, but you will be taking the test in January, and your friend will be taking the test in February. You have different testing dates, and there is no guarantee that you will both take the same version of the SAT. You may see one form of the test, while your friend sees another. Although both tests have similar content, the questions are not exactly the same. After taking the SAT, you and your friend get together and compare your results. You both got a raw score of 50 on the math section, but your scaled score is 710 and your friends scaled score is 700. Your pal wonders what happened since both of you got the same number of questions correct. But the explanation is pretty simple; you each took a different version of the test, and your version was more difficult than his. To get the same scaled score on the SAT, he would have needed to answer more questions correctly than you. Test makers that use an equating process use a different formula to create a unique scale for each version of the exam. This means that there is no one raw-to-scale-score conversion chart that can be used for every version of the exam. That is why, in our previous example, a raw score of 50 was converted into 710 on one day and 700 on another day. Keep this in mind as you are taking practice tests and using conversion charts to transform your raw score into a scaled score. Purpose of Scaled Scores Raw scores are definitely easier to calculate than scaled scores. But testing companies want to make sure that test scores can be fairly and accurately compared even if test takers take different versions, or forms, of the test on different dates. Scaled scores allow for accurate comparisons and ensure that people who took a more difficult test are not penalized, and people who took a less difficult test are not given an unfair advantage.

Military Crash and Rescue Research Paper Example | Topics and Well Written Essays - 1750 words

Military Crash and Rescue - Research Paper Example How do they coordinate efforts with firefighters and local law enforcement? The key purpose of an emergency rescue mission is securing human life and mitigating the damage. This requires proper coordination of efforts. A review of federal requirements on emergency air response indicates that there is a requirement under Title 14 Code of Federal Regulations that obliges all Part 139 certified airports to put in place a functioning airport emergency plan to help in hazard mitigation. Air Emergency Given the potential severity of an air disaster, the state of the emergency response in terms of disaster preparedness is of paramount importance. For any kind of air emergency situation, there are designated procedures that guide how the team ought to act. In cases of fire, for instance, there are procedures for evacuating people from the hazard area. In hostage situations, as well, there is a set of designated procedures on securing safety and retrieval of hostages. The State of Florida has put in place a comprehensive air emergency response regime. Florida’s Aviation Emergency Response Guidebook serves as an informational tool for guiding the response team in the event of an emergency (Lenahan, 1998). Sources retrieved from the annals of United States emergency response incidents such as September 11, 2001 indicate that the FAA is the key agency that deals with air emergencies as long as such emergency situations meet the criteria stipulated under 49 CFR 830 Notification and Reporting of Aircraft Accidents or Incidents and Overdue Aircraft, and Preservation of Aircraft Wreckage, Mail, Cargo, and Records. Further research illustrates that there is a round-the-clock aviation safety hotline - (800) 255?1111 - for reporting air emergencies (Barber, 2012). A review of federal requirements on emergence air response indicates that there is a requirement under Title 14 Code of Federal Regulations that obliges all Part 139 certified airports to put in place a functioni ng airport emergency plan. Having a responsive emergency plan helps in hazard mitigation since aviation emergencies involve mass casualties. Speed and responsiveness is the most significant measure of suitability in air emergency plans. The goal is to minimize casualties and secure the aircraft (Gabriel, 1985). Mayday Mayday is the commonly accepted international code of distress for aviators and marines. Once an aircraft or passenger plane encounters a technical issue, the pilot notifies airport authorities by placing a call. The designated procedure requires the issuer of the distress to utter the word three times â€Å"Mayday! Mayday! Mayday!† (Thompson, 2011) to specify it is a distress call. The federal emergency code stipulates the procedure through which a civilian aircrafts relaying a mayday call in the United States airspace ought to follow. The designated protocol is â€Å"Mayday, Mayday, Mayday!† followed by the name of station addressed, aircraft type and c all-sign, nature of the distress, present position (in case the aircraft is lost, the last known physical position and time could be useful) weather situation, pilot’s request, flight level/ altitude, remaining amount of fuel remaining, and number of passengers on the plane (Thompson, 2011). The communicator may also add any other useful information to assist in the rescue operation. While this is the designated prot

The Khmer Rouge Tribunal Essay Example | Topics and Well Written Essays - 750 words

The Khmer Rouge Tribunal - Essay Example In the trial, only four cases were planned to be carried out. The first case was against Kaing Guek Eav. Eav was the chief of the S-21 prison and was sentenced for more than 15,000 murders and crime against humanity. Eav was sentenced to a life sentence in prison. The rest of the three cases did not yield the same results. In Case two, only two people, Nuon Chea and Khieu Samphan were tried. One of the defendants, Ieng Sary, the foreign minister of Khmer Rouge died while his wife, Ieng Thirit was declared mentally unstable. The other two cases were never brought to trial. In this case, even the defenders’ names were not officially released. There were many others who were also not brought to trial. The government, in this case, was to blame as it forestalled on getting the perpetrators convicted. One reason behind this is that the present government is formed of many individuals who themselves participated in the incident. These people fear their own indictment and therefore t ry their best to clog the trial. In my opinion, these trials could have served as an important lesson in future against war crimes, genocides, and crime against humanity. The UN could have set a good example here. However, the tribunal did not have the desired result. It failed to try most of the criminals involved. Only Kaing Guek Eav, the chief officer of the S-21 prison was truly tried in the tribunal. The others found excuses for the trial. These people had power over the government to prevent them from standing trial.

Cultural Context: Alcohol Essay -- Drinking Teenagers Papers

Cultural Context: Alcohol Alcohol has always been a controversial topic in the United States for social, political, and religious reasons. The negative effects of drinking came to the foreground of American concern during the early twentieth century. This was a time of great prosperity followed by the Great Depression. Both of these eras led Americans to turn to or against liquor as the cause or demise of their success. Prohibition marked a change in the American way of life and is best documented by F. Scott Fitzgerald and Ernest Hemingway in their contemporary works. Both of these authors grappled with alcohol use and abuse within their own lives and writing. On 12:01 a.m. on July 16, 1920 the 18th Amendment went into effect, marking the beginning of a thirteen-year period of national Prohibition in the United States. The movement had existed for decades, but it was not until President Wilson and his southern Democrats came to Washington did it get national momentum, (Parrish, 96). Those who were in favor of Prohibition were collectively known as â€Å"the drys.† The group was generally composed of members of two sub-groups: the Women’s Christian Temperance Union (WCTU) and the Anti-Saloon League. The Anti-Saloon League considered themselves â€Å"an army of the Lord to wipe out the curse of drink,† (Sann, 26). A large majority of the prohibitionists were church-going, Protestant women from small-towns. The divide in opinion between the cities and the rural and suburban areas was so great that the passage of the 18th Amendment was considered a major cultural victory over large cities (Parrish, 97). The call for temperance was supported by progressive reformers who viewed the â€Å"Devil’s Brew† as the primary source ... ...Company, 1992. p. 95-113 This was the most useful source in understanding the social context of Prohibition, its enforcement, and failure. Sann, Paul. The Lawless Decade. New York : Crown Publishers, Inc, 1957. p. 21-24. 115-120 This book provided background information on the 1920s, the Jazz Age, and the role alcohol played during these time periods as well as the American response to Prohibition. www.digitalhistory.uh.edu/database/article_display.cfm?HHID=441 This article was extremely helpful in understanding the circumstances during Prohibition and how exactly citizens managed to undermine the law. www.drugtext.org/library/articles/craig103.htm This article emphasized and provided a glimpse into the lawlessness of Prohibition and the operation of speakeasies. www.pbs.org/wnet/newyork/laic/episode5/topic1/e5_t1_s2-rr.html Cultural Context: Alcohol Essay -- Drinking Teenagers Papers Cultural Context: Alcohol Alcohol has always been a controversial topic in the United States for social, political, and religious reasons. The negative effects of drinking came to the foreground of American concern during the early twentieth century. This was a time of great prosperity followed by the Great Depression. Both of these eras led Americans to turn to or against liquor as the cause or demise of their success. Prohibition marked a change in the American way of life and is best documented by F. Scott Fitzgerald and Ernest Hemingway in their contemporary works. Both of these authors grappled with alcohol use and abuse within their own lives and writing. On 12:01 a.m. on July 16, 1920 the 18th Amendment went into effect, marking the beginning of a thirteen-year period of national Prohibition in the United States. The movement had existed for decades, but it was not until President Wilson and his southern Democrats came to Washington did it get national momentum, (Parrish, 96). Those who were in favor of Prohibition were collectively known as â€Å"the drys.† The group was generally composed of members of two sub-groups: the Women’s Christian Temperance Union (WCTU) and the Anti-Saloon League. The Anti-Saloon League considered themselves â€Å"an army of the Lord to wipe out the curse of drink,† (Sann, 26). A large majority of the prohibitionists were church-going, Protestant women from small-towns. The divide in opinion between the cities and the rural and suburban areas was so great that the passage of the 18th Amendment was considered a major cultural victory over large cities (Parrish, 97). The call for temperance was supported by progressive reformers who viewed the â€Å"Devil’s Brew† as the primary source ... ...Company, 1992. p. 95-113 This was the most useful source in understanding the social context of Prohibition, its enforcement, and failure. Sann, Paul. The Lawless Decade. New York : Crown Publishers, Inc, 1957. p. 21-24. 115-120 This book provided background information on the 1920s, the Jazz Age, and the role alcohol played during these time periods as well as the American response to Prohibition. www.digitalhistory.uh.edu/database/article_display.cfm?HHID=441 This article was extremely helpful in understanding the circumstances during Prohibition and how exactly citizens managed to undermine the law. www.drugtext.org/library/articles/craig103.htm This article emphasized and provided a glimpse into the lawlessness of Prohibition and the operation of speakeasies. www.pbs.org/wnet/newyork/laic/episode5/topic1/e5_t1_s2-rr.html

Bellboy

Lewis also appears in a speaking role playing himself escorted by a large entourage, as his bellhop counterpart simultaneously emerges from a crowded elevator. Principal photography took place from February 8 to March 5, 1960 and marked Jerry Lewis's debut as a director. Filming took place at the Fontainebleau Hotel in Miami Beach, Florida; Lewis would film during the day and perform in the nightclub at night. [l] Before he began, Lewis consulted his friend Stan Laurel about the script.Since Laurel had worked in silent films and was familiar with pantomime, he offered suggestions. It is unknown if Lewis actually used any of Laurel's ideas in the production. [2] But it is believed Lewis paid homage to the comic by naming his character ‘Stanley' after him. A Stan Laurel-like character also appears throughout the story, portrayed by writer and impressionist Bill Richmond. The film marked an pioneering use of a video assist system, providingLewis a way to see the action even though he was in the scene. [3] Paramount wanted to have a Jerry Lewis movie for summer release (in North America). The movie that it wanted to release was Cinderfella, which had finished shooting in December 1959. Lewis wanted to hold back the release of that movie for the Christmas 1960 holiday and Paramount only agreed if Jerry could deliver another movie for summer. Therefore, while playing an engagement in Miami Beach, Lewis came up with this.

Anxiety and Depression - Free Essay Example

Sample details Pages: 3 Words: 1039 Downloads: 3 Date added: 2019/04/01 Category Psychology Essay Level High school Tags: Anxiety Essay Did you like this example? Abstract Anxiety and depression are both very big topics that are within psychological disorders. There are some opinions saying that they should not be considered a psychological disorder, but thats not what this is about. Anxiety and depression takes place in many peoples lives. Don’t waste time! Our writers will create an original "Anxiety and Depression" essay for you Create order It affects different people in different ways, but still all come back to general anxiety and depression. Anxiety and depression are both disorders than have been taken to even very young children. The general age group average is from adolescence to middle age adults. Women are twice as likely to be diagnosed with both anxiety and depression compared to men. Anxiety is the feeling and behavior of worryness and fear strong enough to interfere with a persons daily life. Depression is a disorder that is both very serious and very common. It negatively affects individuals, causing them to feel extreme sadness and loss of interest in doing something once before enjoyed. Both anxiety and depression have different variations, are common and serious, and also correlate to each other heavily. The only positive side to them are that they are treatable through different ways. Anxiety and Depression Anxiety and depression are both very common and serious disorders. They affect a wide variety of people in a variety of ways. These disorders have the power to affect a diagnosed individuals daily life (Chen 5). It overwhelms the individual with feelings of sadness and worryness also leading to demoralized attidudes. Anxiety and depression both heavily correlate to each other, people who are diagnosed with anxiety or depression will most likely be diagnosed with both disorders. These disorders usually take place in people who are of adolescence and middle aged, but can also be a part of young childrens lives. Thankfully, both of these disorders can be treated. There are various ways to treating these, some easier and less complicated than others. Even saying so, certain stages of these disorders are curable but it takes a lot of effort. If a person were to be diagnosed with anxiety they would most likely also be diagnosed with depression. It also works the other way around. Anxiety is the overwhelming feeling of worryness and nervousness in the thought of an questionable outcome. Depression is the overwhelming feeling of sadness which can lead to heavy demoralization. Thoughts of doubt and nervous behavior are the drives of these disorders and the reason why they are paired together very oftenly. There are general anxiety and depression, but that is just the disorder at 1st base. There are very high occurrences of social anxiety and major depression disorders. These are very common and are looked at as high developed stages of anxiety and depression. Major depressive disorder is depression on a different scale. It causes severe loss in interest of doing things once enjoyed by the individual, suicidal thoughts, weight gain or loss, heavy feeling of being tired and having no energy, and also can affect peoples sleep. If this goes on for more than two years it will be looked at as persistent depressive disorder. Social anxiety is anxiety, but impacting more heavily while in crowds and surrounded by strangers or even regular people in your daily life. The disorders explained above have the ability and power to take control of peoples lives. Both anxiety and depression at any level of severity can be able to disrupt ones personal life and activities. It can fill their life with doubt and they will be stuck in a state with no confidence. Anxiety can make people uneasy about certain situations and cause them to overthink. This leaves them with no solution and no way of proving anything without action. Depression at any level will be able to fill anyones life with sadness. Crippling anxiety and depression are so severe that it makes it hard for a person to do basic things and make it unable for them to work or even live their lives. Major depression affect 3 to 5 percent of children and adolescence(Bhatia 1). Common age groups are within the adolescence and middle aged group, yet they are still able to reside in the very young and the elderly. Surprisingly women are more likely to have anxiety and depression. One main reason would be because of a social standard set for women and how they perceive other want in a woman. Any slight difference can get to a persons head in an instant. Just like people who are obese and/or have diabetes (Iversen), they stand out and end up getting social anxiety due to them overthinking of people judging them. The society is really what starts up a lot of the population of anxiety and depression because of how we see each other and ourselves and how one wants to be seen as a person. Thankfully, both disorders have ways that we use to treat them. These treatments can vary from short-term to long-term. Anxiety and depression are both very common yet serious disorders. It goes against hope in peoples conscious. It infects their minds with feelings of worry, sadness, loneliness, and nervousness. Although it is such a big rising disorder which claims many lives, it is treatable. There are various ways in treating anxiety and depression. One well-known one would be antidepressant medication. Another which works in wonders and helps long-term would be therapy. A percentage of people who have anxiety attacks or suffer from severe depression go and meet a contemporary and alternative therapists. Many who do meet with a therapist have been able to fight off the harsh feelings of anxiety and depression (Kessler 1). Antidepressants seem to work short term and long term, but they are medications and may have side effect with extended use. On the other hand, therapists know how to treat patients with anxiety and severe depression in ways that medication may not be able to surpass. They do not affect a persons physical health, instead they help them mentally stabilize themselves. The bad case about anxiety and depression that is making it such a big issue, is that people are unable to confess to their doctors and are unwilling to seek help. There will always big a battle, but we are advancing and will come to a full solution.