Behavior Observation Report

Cody, my nine-year old cousin, was observed during a period of interaction with his 42-year old mother and some of his peers who are generally at the same age as he is. The observation was conducted at their home during the free time of the boy in the afternoon. Observation Cody was playing along with his peers and sharing his Playstation 2 console with the group. A moment came when Cody was directly playing against one of his peers, then his mother suddenly called him and instructed him to go to the kitchen in an agitated tone. Cody seemed really annoyed for a while but eventually came to his mother to listen to what she had to say.Cody asked for what reason he was called for. His mother suddenly became quite agitated while pointing to some dirty clothes lying on the floor. His mother then shouted at him, â€Å"What’s wrong with you? All you do when you get to play with your friends is forget about how to do things properly. Why did you change your clothes and leave them at places where they should not be found? Clean up your mess now! † Cody obliged although evidently angry as seen through his facial expression. After hastily completing the task, he went back to his friends and continued the game.After a few minutes, his mother came to their play area and immediately shouted, â€Å"What is this mess all about? I spend every morning tidying up this place and you and your friend constantly ruin the arrangements and make everything so dirty. Clean this place this instant! † Cody was infuriated at that point and shouted â€Å"shut up! † while cleaning the place when his mother finally left the place. Upon hearing the voice of his mother, I observed that his mood changes from relatively friendly to an irritated one. Expectedly, his mother called him again. Cody was obviously murmuring â€Å"shut up!† over and over as he went towards his mother. Incidentally, upon seeing Cody, his mother said, â€Å"Would you like some snacks? â €  Cody just nodded, apparently still showing quite an angry face and mood. He got the chocolate bar and went back to watching television. Another similar scenario occurred, wherein he was irritated by the call of his mother even though she just offered him some juice. Observer Response In the context of classical conditioning (CC), a primary or unconditioned stimuli (US) and the secondary or conditioned stimuli (CS) are both defined as vital parts of the learning process.In relation to these, the conditional response (CR) and unconditional response (UR) are of course also present. The primary or unconditioned stimulus is the events of scolding of his mother. The unconditional response, as a result, is the hostility and anger that Cody expresses during these scolding events. Due to the fact that such events occur at quite an often interval, Cody was observed to exhibit the same reactions towards his mother that he expresses during scolding events, even if such events are not yet occurring.For instance, hostility and anger are exhibited even at times when Cody simply hears the voice of his mother. Thus, the secondary or conditioned stimulus is the voice of his mother. Although definitely related to the events wherein he is reprimanded, it does not necessarily mean that each time his mother calls him, he would get yelled at. This is well understood during the events wherein even though his mother did not reprimand him, upon hearing her voice, Cody entered quite an aggressive state. It is also worthy to note that even though Cody accepted both offers of refreshments, he never shifted to a more pleasant outlook.The presence of a consistent expression of irritation upon hearing his mother’s voice regardless of reason has become a conditional response in this case. Since the response, which involves signs of anger and related emotions, is exhibited regardless of the unconditional stimuli, which are basically the scolding events, it can then be inferred tha t CC occurred. Also, it is important to keep in mind that the neutral stimulus, his mother’s voice, has completely become the CS, which further proves the presence of CC.Opinion CC, otherwise known as Pavlovian conditioning, is considered to be one of the pioneer concepts of learning. Currently however, it has definitely lost much of its appeal upon the conceptualization of operant conditioning, which serves a more common role and purpose in society as it is seen to be more applicable in general. Usually viewed for its applications on animals, CC was actually developed from experiments using a dog; thus, the way of thinking regarding CC is rather understandable.The real reason as to why it is considered more for training animals is that animals commonly have a noncomplex method of thinking. This suggests that due to the complex ability and capability of human reasoning, CC is not that effective. Even with the points stated, it is still undeniable that humans are capable of be ing affected with CC. As with the observed trend in the emotional state of Cody, by simply hearing the voice of his mother, it seems that CC occurs at more common scenarios than usually thought.Although there is a possibility for Cody to think about the fact that hearing his mothers voice does not always result in negative scenarios, his frequent exposure to such seems to have caused him to react to it in a fixed manner. Therefore, even though mainly associated with zoological applications as stated, the CC theory still holds true even for humans for certain cases and is probably manifested through various emotional responses in more common ways than usually considered.

City and Urbanization

Urbanization is a socio-economic process by which an increasing proportion of the population of an area becomes concentrated into the towns and cities. The term is also defined as the level of population concentration in urban areas. The proc ess of urbanization increases both the number and size of towns and cities. Urbanization is the most significant phenomenon of the 20th century which has almost affected all aspects of the national life in India. Being the second most populous country in the world after China India's fast growing urbaniza tion has a regional as well as world- ide impact.India's urban population constitutes a sizeable pro portion of the world's urban population. This can be well corroborated from the fact that every 12th city dweller of the world and every 7th of the developing countries is the Indian. India has as many small towns (population 20,000-49,999) as in the United States as many as medium towns (population 50,000 – 99,999) as in the former Sovie t Union; as many cities (population 100,000-499,999) as in the United States; and as many metropolises (population+500,OOO) as in Australia, France and Brazil combined.India has a long radition of urbanization which has continued since the days of the Indus Valley civilization. According to an estimate the percentage share of urban population to total popu lation was higher in the last part of the 17th century in comparison to the last part of the 19th century. The development of cottage industries and tertiary ac tivities during the medieval period helped in the evolution of about 3,200 towns and 120 cities in the country around 1586 A. D. (Raza, M, 1985, p. 60).The damage to this indigenous industrial structure during the colonialism gave a serious blow to the process of urbanization. The roots of the existing process of urbanization lie in Western model of factory industries which started developing in the country during the early part of the 20th century. Urbanization, in India, can be studied through Census data provided at a regular interval of 10 years since 1881 onwards. These data help us in analyzing the trends of growth in the urban popula tion, decennial increase, and urbanization and number towns during the 20th century.At the time of the reliable Census taken in 1881 the urban population contributed 9. 3 per cent of the total population of the country. The growth-trend was sluggish and even negative in some decades (1911-21) due to outbreak of epidemic (plague) and natural calamities, trend of slow growth in urbanization continued unto 1931. The decade 1931-41 observed about 32 cent growth in the urban population which increase' its share in total population to 14. 1 percent. The growth trend was further accelerated during the following decade which witnessed a decennial growth of 41. 2 per cent (Table 28. II) Raising the percentage share to 14. 1 . Here rehabilitation of refugees from Pakistan into cities played a significant role. During 1951-6 1 the growth trend as slowed down (26. 4 per cent) which contributed marginal increase (percent) in the urbanization ratio. It was due to change in the definition of urban places and declassification of 803 towns in 1961 Census. Since 1961 onward there has been steep rise in the urban population and urbanization ratio so as to reach its highest point during 1971-81 (decadal growth being 46. 2 percent and addition of record number of 900 new towns). This was the peak point in the urban growth of the country during the 20th century. The trend ot growth nas been slightly slowed down during 1981-91 (39. 32 per cent) and 1991-2001 (31. 8 per cent) which is a matter of serious study by urban geographers and urban sociologists. Causes may be many folds including increasing pollution, decreasing opportunities of employment and liveli hood in urban areas and development of new sources of livelihood in rural areas to reduce the flow of rural migrants.Above description leads us to conclude tha t during the last 90 years of the 20th century the number of towns has increased by 144. 6 per cent? urban population by 140,23 per cent, and urbaniza tion ratio by 133,6 per cent. Industrialization con comitant with economic development and rural o urban migration has made significant contribution towards this phenomenal growth. But compared with developed countries this rate of urbanisation is still slower. Wulker has rightly observed that while in Western countries urbanization is expanding towards rural areas but in India rural life is influencing the urban areas.

The fundamental principles of organization and management commonly Essay

The fundamental principles of organization and management commonly involved in the paralegal practice to your trainees - Essay Example Working hours – Now mention of the working hours is only a way to ensure that the paralegal works in the most effective manner, bringing all his or her tasks to completion. Depending on the law firm, the working hours may vary. Then again, the compensatory time, overtime, holidays, absence procedures etc are only a few other ways of providing the complete guideline to the paralegal. 2. Area of work – Legal research, Drafting letters and documents, Preparation of briefing notes, Document Management, proofreading, taking notes from the clients and courtroom, attending the client meeting, court meetings, preparing the billing, pleadings, court applications, instructing the counsel and so on. 3. Employee conduct – Each and every firm has a different code of conduct. The conduct spans an area covering the grooming and the dress code, the ensuring that the procedures are secure, set evaluation procedures, confidentiality and so on. 4. Ethics for work – Confidentiality, fees and funding of the client, non-disclosure, proper court room conduct, proper representation of the client, illegal activities and so on make for the other important aspect for the paralegal. Several of the presets of the management and organization system aiming at the paralegal, such as, time management, the work ethics required on behalf of the paralegal, the area of legislation and work to be handled by the paralegal – these all only make the task at hand clearer, while also enhancing the understanding of the way a paralegal is supposed to work. Secondly, the memo also helps enhance the understanding of the paralegal trainees about the way of functioning of the law firm, providing a clearer view into the legalities, policies and modalities. A trainee paralegal can successfully follow the presets mentioned in the memo and work accordingly. Following a strict routine of filling in the forms (for time management recording the hours worked every day), document management (indexing,

Law of Contract Coursework Example | Topics and Well Written Essays - 2250 words

Law of Contract - Coursework Example In the understanding of contract law, an ‘invitation to offer’ is defined as follows: â€Å"An invitation to the offer is a pre-determined proposal which is intended to generate an offer from the bidder of goods for a consideration, in order to effectuate an agreement.† In the case of British Car Auctions v. Wright1, we can further understand the definition of ‘invitation to offer’ in the context to the situation at hand: â€Å"There is no offer to sell, but always an offer to buy.† From this definition, we can analyse the effect of the email sent by Computerland to Cwmfelin University. Applying the definition in the case, the email sent by Computerland was not an offer, since there cannot be an offer to sell, but only an offer to buy. The actions on the part of Computerland further describe that it was a pre determined act, which intended to generate an offer from the buyer of the goods, Cwmfelin University in this context. Therefore, it can n ow be concluded that the mail sent by Computerland, having the intentions to generate an offer from Cwmfelin, was in fact an invitation to offer. The invitation was sent by Computerland, enticing Cwmfelin University to offer them a consideration for the delivery of Computers to the University. The fact that Computerland invited to an offer has now been established as a precedent which shall be followed to solve all the three problems given in Task 1 of the paper. In the first problem, we figure out that Cwmfelin University, after having accepted the offer to invitation from Computerland, offered to buy 50 Avocado machines at the price of 220 Pounds each, which shall be delivered to the University by the 15th September, at the latest. This was the offer made by Cwmfelin University to Computerland. After having received the offer, Computerland replied in this fashion: â€Å"â€Å"Thank you for your fax, which is receiving attention.† An agreement requires two ingredients to be fulfilled in order to be binding on the parties to enter into a contract. These are: a) Offer b) Acceptance of an Offer An ‘Acceptance to the Offer’ is defined as follows: â€Å"The act of communicating the offeror, informing him on the acceptance of the offer made by him, in exactly the same way the offer was made, and abiding by the conditions laid out in the offer.: Applying the law to the facts, we can infer from the statement made by Computerland does not amount to the acceptance of the offer which was delivered to them. The fact that the offer is still receiving attention implies that the offer is being considered either for a counter offer, for the acceptance of the offer or for the declination of the offer. There is no acceptance at this stage of time, and a decision as to what needs to be done is yet to be taken. Therefore, understanding from the principles of law and facts, it should be assumed that there was no agreement between Computerland and Cwmfelin Un iversity. The offer was still under negotiating terms, and Computerland had not made up its mind on the acceptance of the offer. Finally, Cwmfelin revoked the offer from Computerland, asking them not to send the computers. However, Computerland, without communicating its acceptance, did deliver the computers. It involves the performance of a contract which did not exist at the stage of actual performance. Cwmfelin University is safe under this situation, and the act of revocation of the offer stands valid, as

Birth control Movie Review Example | Topics and Well Written Essays - 250 words

Birth control - Movie Review Example The cost of sustaining the use of contraceptives is clearly evident and younger women, especially those in colleges cannot afford it. This can be a barrier to the women’s choice of contraceptive method. Given the extent to which contraceptives are important to women, more so college women, the government has an obligation to fund the low-cost birth control for college women. This will enable most women to access to birth control services at relatively low costs. As a result, there will be a reduction in the cases of unplanned pregnancies which often lead to abortions. In response to the post by the student, I agree with her that women need to embrace the use of contraceptives. The benefits of using contraceptives are very evident for those who choose to use it. However, it is also very true that the cost of sustaining contraceptives limits many women to adopt its usage. For this reason, the government needs to come with other options to ensure that most women are able to access this critical health care. Including approved contraceptive methods in most health insurance cover is one step in the right direction to ensure that women have access to contraceptive methods that are suitable for them. I strongly agree with her that there should be no politics around such a critical subject as contraception since it is a matter that touches on the health of

Mental Illness Research Paper Example | Topics and Well Written Essays - 750 words

Mental Illness - Research Paper Example This is one area that may have needed a change in the carrying out of the study. In my opinion, it would be best to have families record some of the behavioral changes that they have witnessed since the closing of the study. This would provide ample information about the progress of the education and techniques taught during the study. In light of the above, there are some things that I would strive to change, for instance; the focus placed on families would have to be increased. It is evident from the study that children do not have specific techniques that could help in diagnosing and treating their psychosocial disorders. Only adults are reported as having such techniques, which are designed to cater to their needs such as the expressed emotion model discussed in the study (Fristad, Goldberg-Arnold & Gavazzi, 2003). According to the study, the above mentioned technique deals with adults. However, it can also pave way for the understanding of children, and their relationships with their parents. This is by allowing researchers to connect with everyone in the families that are participating in the study. The concept of expressed emotion is a way in which researchers assume that individuals previously diagnosed with a mood disorder may relapse. In my opinion, trying to find a suitable model/technique that caters to both the parents and their children would be the best way to go about this study. Psychoeducation is a means of trying to reduce the levels of the EE (Fristad, Goldberg-Arnold & Gavazzi, 2003). This education involves trying to connect people; namely; the therapeutic team and the families being tested. This relationship may lead to understanding between the parties involved, hence; better management. This may be the best as it connects parents, families, and children together as they all try to comprehend the nature of their problems. Researchers can develop trust and establish a common ground on which everyone may understand what they need to do, an d when to do it. Population average may give a rough estimate of the entire area, and all that is required to come up with conclusive results from that area from selected participants. Setting up modern-day research facilities may work toward having families being studied keenly and monitored closely for any changes in behavior. The manic and depressive states of the affected parties may be easily monitored in these areas, which may allow research teams a better insight into how to deal with the participants. Children may also have different activities depending on their age-groups and characteristics. Sports and games are one way to do this. Having them interact with each other may determine the extent to which they might be affected by some of the common disorders that are present (Fristad, Goldberg-Arnold & Gavazzi, 2003). Developing research questions that are out to provide information on past and previous behavioral patterns may be part of the changes to be done. Past and prev ious behavioral patterns, for example; unexplained mood changes and behavior change in different time spans may assist in determining the level at which people are in terms of disorders These tendencies are checked to determine the possible psychological symptoms and relapse of individuals to their past disorders and psychosocial tendencies. This is a way of looking at how individuals, for example; children, may be affected

Section of a reasearch paper Research Example | Topics and Well Written Essays - 750 words

Section of a reasearch - Research Paper Example As the TACO restaurant wants maximum exposure for its Street Tacos, it should set a reasonable price with the sole purpose of getting maximum exposure and space for its Street Tacos in the given market demand for that product. It can happen when the demand for a given product is elastic and the reasonable price will lure the customers in great number to purchase it, resulting in increased revenue to the restaurant. Other reason of using penetration pricing strategy is the possibility of economies of scale. The reason of using this strategy could be the fear of competitors and a restaurant wants to go ahead with its first mover entry (Pricing Strategy 2010). Penetration tactic is used for entering the generic market where competition is high; economies of scale are possible. It can decrease the demand of competitor restaurants’ Street Tacos. At the same time, the TACO restaurant will get another advantage from the penetration pricing by getting a ready market by inducing customers to try other menu items (Pricing Strategy 2010). For the TACO restaurant it is more important to capture the maximum market share first and then introduce other tactics by offering unique features like no other restaurant is offering. It can add a touch of distinctness by not putting beans and rice sides on the tacos and charging the same rate, as other restaurants are charging. In stead of rice and bean sides, customers can order some more items on the menu, which could be a more satisfying experience. The TACO restaurant should at the same time offer its customers the choice of separately ordering bean and rice sides to the Street Tacos while not letting the price increase in comparison to other restaurants selling tacos with bean and rice sides. Those customers will be tempted to save some dollars who don’t want their Street Tacos with bean and rice sides. This is a sort of

RG Essay Example | Topics and Well Written Essays - 500 words

RG - Essay Example I have been to many other churches in the past but this church exudes a certain level of peculiarity in terms of church practices. Upon my arrival at the church, I was met by an usherette who greeted me blissfully and guided me to my seat. The solemnity inside the church is just the same as many other churches but what you will observe is that Adventists do have this very welcoming spirit: they would smile at you and ask you of where are you from, they would enlist you in their rolls of Sabbath visitors, etc. For me, that was unusual because this is the first church that really recognized my presence to this level. Their church services are different from many other religions because the morning services are divided into two: the first half is the Sabbath School program and the second half would be the Divine Service. I was captivated by the nature of their class discussions: the church is divided into many classes and each class has its own teacher. Everyone in the class, and that i ncluded me, tackled issues on the Bible. The leader even asked for my opinion and was very open-minded about the possibility of my answers. Seventh-day Adventists are very conservative, at least based on my personal experience with the church during my visit, especially when it comes to their music. They do not use drums and electronic guitars; instead, they are only using a piano or an acoustic guitar. One person told me that they refrain from using â€Å"loud† instruments because they believe that it would shift the congregation’s attention to worldly things and they would decrease the level of solemnity of the services. I also noticed that Seventh-day Adventists do have a peculiar grooming. They do not wear earrings, necklaces, or bracelets. Majority of the members I have saw and met during that visit look very simple in their grooming. There is not much embellishment in the body; only watches and marriage rings.

Evolution of Technology Essay Example for Free

Evolution of Technology Essay â€Å"Men are only so good as their technical developments allows them to be† (Orwell 56). When the technology boom occurred in the 1990s and beyond, a typical student’s backpack would consist of a boondoggle, leather-bound planner, pager, cassette player, 3. 5 inch floppy disk, and a hardcover textbook. Time advanced, and eventually made its way into the 2000s, when then a backpack would hold a keychain game, CD player, soft cover textbook with a CD-ROM, and a box-shaped cell phone. Technology continued to grow into the next decade with backpacks full of smart phones, laptops, graphic calculators, receipts for online textbook purchases, MP3 players, a backup charger, and a 4GB flash drive attached to the bag’s zipper. Evolution of technology has come into major play, and has begun to conquer today’s society with one discovery at a time. For example, as assembly lines become familiar to many, technology advancements closely follow. While hundreds of employees used to manually run a factory, the majority of the hard work is now done by machines, also known as artificial labor. This change has affected business owners positively, thus allowing for new positions to help run the technology and to ensure all is running well. After such advancements were formed in our society, hundreds to thousands of new companies and manufacturing plants have been built, resulting in a major increase of available jobs to the middle class, which currently, the majority of United States citizens currently occupy. Recently, IBM teamed up with Corporate Service Corps (CSC) in order to send 30 volunteers out into different countries to work on technology-related assistance, such as distance learning programs, and upgraded laser eye treatments. The fact that advanced technology can help to save millions of lives has been one of the biggest reasons for such a large demand. IBM plan to take on several projects in different countries such as India, Brazil, China, Egypt, Ghana, and more. A total of 12 teams will go into each of those countries and successfully complete the projects for better technology-based education and eye treatments, which will cost approximately $250,000 each, all paid for by IBM. The overall project has not only opened up new opportunities for those willing to add this adventurous project to their resume, but it’s also reaching out to communities in dire need, something that the latest technology has allowed to be done. Furthermore, technology has been able to expedite the process of sending aid to places I need more quickly and efficiently with the release of new features to currently existing pieces of technology, as well as software applications. Renowned author Sarah Murray explains, â€Å"When a huge earthquake hit Haiti in 2010, the addition of Haitian Creole spoken by 8m people in that country to Microsofts online translation engine, which was achieved in just five days, helped humanitarian workers who needed to be able to translate quickly. Something as simple as an online translation system, a piece of virtual technology, was able to help save thousands to millions of lives in Haiti. One of the biggest issues in aid relief is the language and unfamiliar surrounding barrier, which Microsoft has been able to defeat with the use of several applications. The company has been closely working with skilled programmers to create certain software which allow for a variety of functions, such as Twisted Pair Wave software, which allows humanitarian professionals to keep in contact with one another from any device by keeping connected to one specific network. Relief workers can then locate others in the area by sending a ping signal to the network, which helps when in an entirely new environment and unsure of the native language. Technology continues to save the lives of many, by creating jobs that allow people to continue and support their family, as well as being able to provide support for those in a life-or-death situation when it comes down to the essentials such as food, water, and housing. Some fortunate people fail to realize how difficult it really is to obtain such aid. While technology has helped to eradicate useless jobs and help to decrease labor costs, it has resulted in the creation new useful jobs, such as manufacturing the actual technology to be used in a computer, and a computer specialist field that help to put the newly-made computers to use. Thus, if a job is able to be taken over by a machine that is incapable of independent thought, the job may be less suitable for a human being. While ATMs have replaced bank-tellers, we now have newly found jobs which focus on repairing, and manufacturing the ATM machines; it works like a two-edged sword.

Verdi Requiem Essay Example for Free

Verdi Requiem Essay All but one of Guiseppe Verdis masterworks are operas. This poses a problem for those of us who arent opera buffs. Fortunately, though, that one exception is his stunning Requiem, into which he poured the same vibrant emotion that thrills opera fans, but without the trite plots, simplistic characters and dull narrative stretches that tend to alienate others. Indeed, more than a few critics have hailed the Requiem as Verdis finest opera. Verdis inspiration was neither religious, egotistical nor fiscal. Rather, his gesture was one of national pride. He considered the opera composer Gioacchino Rossini one of the two greatest Italian artists of his time. Four days after Rossinis death on November 13, 1868, Verdi wrote his publisher Ricordi to propose a requiem mass to be given one year later in Rossinis heartland of Bologna. Each of the twelve sections was to be written by an Italian composer, so that the result would compensate for any lack of unity with a variety of universal veneration. Verdi himself would supply the concluding section. There was to be no foreign hand, nor hand foreign to art, no matter how powerful, to help us. To avoid petty vanity, all composers and performers were to contribute their services. To avoid exploitation, the score was to be sealed in the city archives and presented only on subsequent anniversaries of Rossinis death. While all the assignments were completed in ample time, the performance never materialized, the organizing committee was disbanded, Verdi refused to allow publication or performance of his portion, and in 1873 his score was returned. He soon found another appropriate use for it. Verdis other idol was Alessandro Manzoni. Although Manzoni had written only a single novel, I promessi sposi (The Betrothed), it was so popular that the author became the leading Italian literary figure of the century. A sprawling historical tale of peasant lovers buffeted by and triumphing over the repression of society, religion and injustice, it emerged as the driving literary force of the Risorgimento movement for Italian unification. Originally published in 1827, in 1840 Manzoni rewrote it in Tuscan, which he considered the pure indigenous Italian language. William Manning notes that beneath its plot and characters, it served as a kind of stylebook of the  language of a country which though politically united was linguistically chaotic. Alessandro Manzoni (1785-1873) As a teenager, Verdi had read the book following its initial publication and came to view it as serving two complementary and ideal uses of art for social ends not only did it transcend politics to rally people by appealing to their collective roots, but its popularity served as a cultural emissary to attract the worlds attention and admiration. When he finally met Manzoni in 1868, Verdi revered him as a saint. Although Manzonis death in his 89th year was hardly unexpected, Verdi was deeply grieved. The next day he wrote to his publisher Ricordi that although he wouldnt attend the funeral, I will come in a little while to visit his tomb, alone and without being seen, and perhaps (after further meditation and after having gauged my strength) to suggest something to honor his memory. The next week Verdi made his pilgrimage, condemned the many published tributes as superficial and resolved to write a requiem, but this time without the political snags and bickering that had thwarted his Rossini project. His proposal – to write the entire mass himself if Milan would fund its first performance. Despite opposition from the city council which already had funded a lavish funeral, the mayor accepted, the San Marco church in Venice was selected as the venue for its acoustics, the convention of using a priest to recite liturgy between musical numbers was bypassed, and the Archbishop gave special permission to use female performers on condition that they be veiled, dressed in black and hidden behind a grating. Verdis project was officially titled Messa da Requiem per lanniversario della morte de Manzoni, 22 Maggio 1874 (Requiem mass for the anniversary of Manzonis death, May 22, 1874). The resulting work was indeed as dramatic as any Verdi opera. George Marek calls it a prayer for peace by a man who had devoted his music to conflict. As George Martin has noted, it is suffused with Verdis personal doubts as to the efficacy of prayer, a concern perhaps heightened by his  advancing age and fear of what lay ahead. Indeed, the Requiems very strength lies in its exploration of Verdis ambivalent views toward religion, given reign through the unparalleled sense of theatre he had developed. Guiseppi Verdi (1813 – 1901) As Cecilia Porter notes, death is a complex character in the Requiem, playing multiple roles – an object of terror, a comforter, an emancipator – fully reflecting Verdis penchant toward intensely human drama rather than a staid presentation of liturgical dogma or an intellectual effort at theological exploration (a task which Verdi, a very plain man, could never have abided). Its indeed ironic that from this simple man, with no pretension of philosophical insight, arose a work that presents a far more potent sense of sophisticated (and quite modern) theology than the religious works of most of his predecessors. Martin further notes that since a requiem is an assortment of responses and prayers without a rigidly prescribed text, and since Verdi never intended his work to be sung as part of an actual church service, he could select and emphasize portions that ran the gamut of human experience, ranging from sadness to joy, simplicity to majesty, reflection to apocalypse. As a man of the theatre, Verdi chose to fashion these disparate elements into a drama from which solos would emerge as true individuals, rather than as offshoots of the massed choir. Indeed, his use of solo voices is daringly intricate – not the decorative figures of Haydn, nor the schematic personas in Bach cantatas, but multi-faceted roles that often complicate the texture to subtly question the apparent meaning of the wording presented by the underlying choral forces. The soprano, in particular, seems to voice Verdis own ambivalent skepticism, adding emotional intensity at odds with the faith-based text and affording a wide latitude for interpretation – indeed. in their respective recordings, Elizabeth Schwartzkopf whispers the final libera me, Galina Vishnevskaya nearly chokes on those words, and Herva Nelli snarls the passage as a stern defiant demand. Of Verdis primary models, Mozart had couched his Requiem in classical order, Cherubini had dwelled on the Offeratoriums hope for deliverance and Berlioz had deployed his massive performing forces only in the intensely powerful and vivid Dies irae, Lachrymosa and Sanctus sections, projecting throughout the remaining movements a somewhat meandering overall sense of peace and contentment amid ingenious sonic effects (including quadraphonic placement of voices and brass). In contrast, Verdis score is intensely melodic, tightly focused and bristles throughout with surging passion and challenging discomfort. Why did Verdi choose a mass, rather than an oratorio of Manzonis own words, to honor his hero? After all, although severely moral, Verdi was anti-clerical and an agnostic; his wife considered him an atheist and recalled that he would laugh and call her mad when she spoke of religion. Martin suggests historical and practical motivations – masses had been used by Cherubini and Rossini to honor departed public figures and thus a work in that genre was more likely to be welcomed elsewhere. Besides, Verdi already had a large emotional investment in his contribution to the aborted Rossini venture. Perhaps on a more personal level, Verdi found an outlet in the varied text of the requiem to explore his own ambivalent faith through his inherent sense of drama.

The Airasia Marketing Concept Management Essay

The Airasia Marketing Concept Management Essay In the world of growing business competition, strategic management is where a process of certain level of management set goals and tactics in a firm. Strategic management provides overall direction of the functional areas of business firm department such as accounting, finance, production and marketing that allows the management to understand the concept of each operation level of management in the entire organization. Managers should also make the most from each organization level to achieve a best strengths and weakness in the environment. When this method is being applied, management seek answer to question regards to how, why and what will happened Airlines industry has help the industry in economic growth hence changing the life of people live and experience the world today Airlines operations interact among various officially permitted, community life, technology thus influencing management to make decision and actions This involved in relating the goals of the organization with the environment to a way of conscious and a planned method. AirAsia is one of the companies with a good strategic management and has becoming a low cost carrier airline which received several awards and recognition in the best low cost airlines in the world in year 2009. As of December 31, 2011, AirAsia Berhad (AsiaAsia) has engaged in providing transportation services which operates at a fleet of 90 aircraft. AirAsia operation flies over domestic and international destination with 108 routes and operates over 400 different daily flights which are located from different hubs. Those hubs are located in Malaysia, Thailand and Indonesia. AirAsia concept applies in no-frills, hassle-free, low fare business concept and their corporate values are Now Everyone Can Fly. Low Cost Airlines Simple Product Low Operating Cost Positioning Figure 1.0 AirAsia marketing concept. According to Daniel Chan market for airlines in Asia has been glomming to seek ways to compete each and another in the industry. Each of them has their own strategic management which allows them to achieve long terms objective and making them the best among their competitors. This has encourage AirAsia to consider strategic management program due to the current competition of Asia travel market and the need to have the urge to compete with their competitor which makes them only one of its kind in the industry. Four major functions of process which are planning, organizing, leading and controlling were no longer sufficient to support the current complex environment. This is because this process only managed the company internally but do not concentrate on the current environment which affecting the organization. Companies that adopt the four major functions were found that they were not successful in the current competitive market forces. On top of that, the organization only performs well in operation effective but not in strategy. Operation effectiveness and strategy are both similar but they only perform in a very different ways. Strategy is about the competitive market which the company performs different task in different ways of environment. Those tools are PESTEL, SWOT and Porter Five Forces. All of these tools analyses the macro and micro environment. Below diagram will further explain those tools. PESTEL DIAGRAM Political To fly outside Malaysia is not easy. Government political is one of the problem that low cost airlines faces. Landing charge and parking charges are very expensive and destination to Bangkok, Beijing, and Singapore is no cheaper than a backup airport. People are afraid to fly where threat of terrorism attack has happened before in the month of Sept 11 2001. Political stable where Asia country has no strikes, no wars and customer is free to plan their own traveling time. Economic Due to the stiff competition from MAS, AirAsia tend to offer lower pricing in tickets and a few flight routes to compete with the current economic. The rising of Asia middle class population growth has encourage customer to enjoy flying with a cheaper rate of tickets Malaysia Tourism and hospitality has boost AirAsia economic by advertising the brand name Social Has created a huge people awareness and exposure on traveling within a limited budget in Asia countries. This motivation was created with the AirAsia slogan Now everyone can fly AirAsia has created different living environment and culture by promoting different countries AirAsia commit to Safety First has outcome the fear of customer flying abroad due to the Outbreak of Several Acute Respiratory Syndrome (SARS). Technology AirAsia has the state of the art in IT technology which offers E-commerce. In Aug 2003, AirAsia become the first to offer SMS booking where the online service allows consumer to book ticket online, offer seat choosing and luggage check in. The website also offers viewing in six different languages. GO holiday was also launch to introduce customer to book holiday packages online via real time. AirAsia has bought in A320 to replace Boeing 737; which the new airbus has improved fuel efficiency, bigger overhead bin, lower maintenance and extra seat which proven to better performance and reliability. Environment The new purchase of A32 planes has an engine which burn less fuel technology which included lighter weight body. The new planes engine maintenance and wash program which proven to gain 1% to 2% efficiency. More improved pilot training which are being train to take-off and landing more efficiently AirAsia green methods is by adapt the paper containers and cups when they server food during the flight route. Legal Government policy has been set up to ensure that all government business trip to engage with MAS airlines. The budget airlines in south-east Asia is under-develop due to the market of aviation is control by the government right agreement. Customer has taken legal action towards AirAsia for failing to disclose the full price for some route location. Figure 1.0 Self created Pestel analysis Below diagram shows the SWOT analysis. The internal factor can be look into the strength and weakness of the company where else the external factors would be the opportunities and threats in the external environment. SWOT DIAGRAM STENGTHS WEAKNESS AirAsia has a very strong relationship with the government and airlines industry leaders The current management team is good in strategy formulation and implementation. The branding of AirAsia was well established in Asia Pacific. One of Asia cheapest Airlines which are low cost operations. The advance technology of the IT team such in emails alert and desktop alerts for a new promotion Multi-skilled staffed which are well equip and efficient in workforce. A single type of fleet which is easy to maintain and easy for pilot dispatch. AirAsia does not have own repair system, maintenance or overhaul (MRO) facility. Received a lot of complain from end user due to overwhelming of ticket purchases on festive season. Flights always delay due to improper time management. A fix-cost in perishable product which are the airlines seat. This will encourages the airlines to cut down price to attempt to fill empty seats at a lower price than rather flying at a half empty plane. No central location or backup airport. Branding is always an issue in placing in market position. OPPORTUNITIES THREATS There increasing of oil price creates an opportunities for AsiaAsia to capture new or existing customer which are on budget travelers. The ASEAN Open Skies program allows competition among regional airlines which creates partner with other low cost airlines for example Virgin has join in to create a brand name for AsiaAsia. Increase of population of Asian middle class will increase 700 million by 2013 which creates a huge opportunities for AsiaAsia to cater the need of user. Ongoing business prospect will open up new routes and new airport deals Rates such as airport departure, security charges and landing charges are elastic price which beyond the control of the airlines AirAsia profit margin is about 30% and this creates a new competitor to arise such as Tiger Airways. User safety point of view is neglected due to cheaper cost of ticket. User need to purchase a separated insurance for the ticket. Oil price fluctuations which affect the Aviation turbine fuel (ATF) and other operational cost. This will add cost to AirAsia since the total cost fuel is higher than 26% for low cost airlines compared to 20% for a full service airlines Lack of secondary backup airport infrastructure. Other countries like Europe have a secondary airport to avoid flying into mainland airports hence they can skip to pay high cost of landing fees. System always down due to high volume of online sales. Figure 2.0 Self created SWOT diagram. Porter five forces have been used to determine the competitive and the magnetism of the market value and to understand the AirAsia competitive advantage. Table below shows the porter five forces: PORTER FIVE FORCES Competitive rivalry within an industry. This would be the matrix segment of geographical and demography market. AirAsia competitor would be Tiger Airlines and Firefly which both of them also provides cheap flight and several same routes. AirAsia also claim that they dont have any additional fees which are not true. They have several hidden fees which are booking seats and luggage fees which could create a problem in price issue. Population of middle class income is increasing hence creates a huge opportunities for the airlines therefore airlines have to slash price among each another due to customer are not loyal and they tend to switch easy from different company to another Threat of new entry Branding is one of the major factors for new entry. Entry within this industry not only required high cost but also a branding image. New entry is required to impress the investors so that they can make a huge investment in the industry. Government legislation is also an issue where new airlines cant get a new permit flight route from the government. For example if AirAsia want to add more flight route to other county, this would be a barrier for them due to government permit and it will affect their profit. Different service product being offered by competitors where AirAsia provided travel packages around Asia besides only selling air ticket. AirAsia also have great connection with tourism companies around the Asia country thus making this harder for new competitor to compete. Bargaining power of supplier Bargaining power of buyers is strong and cost of switching airlines is low. AirAsia is not the only the airlines which offer low cost operation in Asia. Other competitor prices are not so much different than AirAsia. This will create customer to choose their most suitable schedule of airlines that fits them the best. Two major planes supplier which is Airbus and Boeing. Both of them are having the same standard aircraft which mostly AirAsia ordered in a large amounts from Airbus in order to expand their flight routes. This creates a strong relationship and big discount. Bargaining power of buyer Buyers nowadays are more informed and IT savvy. They are more sensitive to price change making they have more choices to compare with other airlines which its easy for customer to change to other airlines that offer the same service. Customer of Airasia is mostly individual /group travelers which their air tickets purchase is being purchase individual. This makes the bargaining power buyer is strong. AirAsia also have bad image when it comes to flight delays issue. Customer tends to choose other airlines to make sure they reach their destination on time. Threat of substitute product When the price of airlines is expensive, customer will look for a substitute. Price also depends on the booking time and flights date. The longer booking dates are cheaper compare to shorter booking dates. If the ticket is purchase last minute, which cost higher price, customer tends to switch to other airlines such as MAS or Singapore Airlines which offers premium services Some of the traveling purpose would be a business meeting which is now being taken over by the Internet industry. These meeting can be replaced with calls such as video conferencing which can take place within the office premises to save company traveling cost. Figure 3.0 Self created Porter Five Forces diagram. AirAsia adapted the theory of market segment where penetrate into the low cost carrier and the ability to compete among other competitor in the field business. Those methods are: The use of E-commerce in the AirAsia system. They have implement a E-commerce business tool making it one of the kind that allows a AirAsia to sell product, advertise, purchase supplies, bypass and track inventory, cutting down the paperwork and sharing information over the e-portal. This system has improved productivity and higher profitability and yet minimizing the cost of expenses in the company According to Pultorak (2004), when a business strategy mix with IT, the IT platform can be modify to meet business needs and respond to certain user requirement. Example would be the IT platform online system that AirAsia implemented. Customer reservation system (CRS) is a user friendly web-based system which allows user to make reservation, choosing their own seat at various prices, printing out their own e-ticketing and self check-in online which saves ample times. This also helps to cut down the middleman or travel agents cost. All this was being implemented to archive the lowest cost of an airline can possible achieved The use of ERP system in the AirAsia system. Its a use of software that develops a support decisions with planning and controlling the business Its integrated software to make the IT system more effective and efficiently which has been successfully maintain the process of integrity data, reduced month end closing processing time, increase in speed up of data reporting and data retrieval process The system also helps AirAsia to capture their daily operation transaction as well as the operational cost. As the result from both of this system, AirAsia has move from the traditional business method and transform it into an E-commerce system which allows them to achieved their goals and objective to be one of the lowest carrier airplanes in the world This essay describes the strategic management use of implementation of certain tools such as PESTEL, SWOT and Porter Five Forces analysis. Those tools make AirAsia achieve their capability, scope and goals Making use of the IT system and E-commerce has also lead AirAsia to be one of the low cost carriers in the airplane industry. AirAsia chooses strategic management method based on the competition in airlines industry is tough. Other airlines companies are trying to figure out strategic ways to compete among their industry which strategic management has become one of the tools factor to survive in their business industry. None the less airlines need to consider on how to integrate the system as well as the main factors such as external and internal process

Domestic Violence: Most Underreported Crime In America :: Violence Against Women Essays

Found at the scene of the crime two dead bodies stabbed brutally, and left to die at their house. This was the story that shocked the country in 1991. This was the start of the O.J. Simpson domestic abuse case. Unfortunately events like this happen many times over everyday in many setting all over the United states; however the victims of the other cases don't get nearly as much publicity. Some facts about domestic abuse: An average of nine out of 10 women have to be turned away from shelters on. The reason so few cases get assigned initially is the police usually don't have enough officers to meet the demand At the Portland Women's Crisis Line, where calls have doubled since the killings of Nicole Simpson and Ronald Goldman, they welcome the increased attention. From July 19,through March 31, 1993 a total of 3,665 domestic violence cases were reviewed in Portland Oregon. Of those, only 281 cases resulted in some action taken against the accused abuser. Some of this is because there is not enough police, but it is mostly because the abused person is scared. For the last six months of 1993 and the first three months of 1994 Portland averaged about 1,000 calls each month or 12,000 calls a year. In January 1992, 30 criminal domestic violence complaints were issued. For January 1994, the number was more than 100. Nationally, estimates range from 2 to 4 million women assaults each year. Some studies show that 20 to 30 percent of all women who seek help at hospital emergency rooms are there because of domestic violence. Kyra Woods never made it to the emergency room. Whoever killed her saw to that. She suffered 13 stab wounds to the back five of them so violent the knife came out the other side of her body. Wood's mother, Mable, and two aunts wept quietly in a back row of the courtroom as the prosecution argued against bail for Woods' former boyfriend Jackson. Rod Underhill, the prosecutor, painted a picture of domestic violence. He told of a dramatic moment after the killing, when Woods' 4-year-old son, holding a teddy bear, re- enacted the attack. "He put his hands around the neck of the bear and shook it," Underhill said. "He began to pound it with a closed fist and slug it." Mable Woods said that her daughter never told her much about any abuse. Neighbors, however, told police of hearing the couple fight violently. According to police reports, one neighbor said, "They fought so hard the pictures on the wall shook back and forth.

Holmes presents us with a world view that is imminently sane, secure :: Free Essay Writer

Holmes presents us with a world view that is imminently sane, secure and predictable - the very antithesis of what Doyle found in his own life and what we often find in ours. Sherlock Holmes Coursework (rough draft) Q. What writing techniques that Sherlock Holmes utilized made his stories so popular in the 1890s What I can tell you about his style is that Conan Doyle writes in a very baroque style, that I had some difficulty following, but when analyzed I can tell you everything you need to know about what he used to make his writing distinct at that time Holmes presents us with a world view that is imminently sane, secure and predictable - the very antithesis of what Doyle found in his own life and what we often find in ours His deductions are drawn from what seems to us as obvious, but we could never dream of ever attaining such high powers of observation What Conan doyle does to differenciate himself from other authors is a method which I noticed in almost every single mystery of his that I have read. Instead of praising his character within the story by just commending him on merely one heroic action which he had previously done and then maintaining this by simply making the people around him seem stupid to accomplish superiority in one character, which is what most mystery authors do, Conan Doyle takes the good way out by using his own mind to maintain the mastermind creation of Sherlock Holmes's clever analysis and without just deducting intelligence from all the character surrounding him. You become immersed in a world of dimly lit gas lamps, shadowy motives and events, and the quest for understanding. Conan Doyle's strength is perhaps in his participation in the Victorian (and Modern) desire for answers in the face of increasing doubt and confusion. He shows that answers to mysteries are never quite solvable by reason and rationality. Rather, the key to solving a mystery is by inevitably stumbling upon the solution, and then making it look as if one arrived at it through orderly reasoning Holmes's adventures are to me fascinating; revealing as they do the dark underbelly of Victorian society and many of them would create lurid headlines were they to actually occur today, even Holmes himself is not free from scandal when he is revealed by Watson to be of all things, a cocaine addict in "A Scandal in Bohemia". From his battle of the sexes with the resourceful adventuress Miss Irene Adler in, A Scandal in Bohemia, to his foiling of the criminal intentions of the "fourth smartest man in London" in the truly bizarre

Coca Cola Design and Branding Essay

The Coca-Cola contour bottle is one of the brand’s key icons and is the symbol of the brand’s authenticity. It was developed in 1916 to create a distinct identity for the brand in consumers’ minds and to protect the brand from being imitated by competitors. Today it represents the very essence of the brand’s identity in the marketplace and remains instrumental in differentiating the brand from all other competing products. The familiar shape of the Coca-Cola bottle and the flowing script of its trademark are the world’s most widely recognised commercial symbols. Coca-Cola is recognised by 94 percent of the earth’s population. The Coca-Cola trademark incorporates a number of elements which have become synonymous with the brand. These include: the Coca-Cola red and white graphics, Brand name written in the universally known Spencarian Script, the famous countour shape of the Coca-Cola bottle. Together, these elements are instrumental in differe ntiating Coca-Cola from all other competing brands. The packaging of a product serves a number of functions. At the most basic level, it contains and protects a product. However, packaging is also an important marketing tool. It is critical in describing a product, attracting consumer attention and differentiating the product from competitors. The Coca-Cola contour bottle is perhaps one of the most unique forms of product packaging. While it was originally introduced as a means of protecting the brand from imitation, it is now the most central part of the Coca-Cola brand identity. The bottle communicates the uniqueness, originality, superior refreshment and enduring values of the brand. A market research survey was carried out to examine consumers’ attitudes to the contour shape. In this survey, consumers described the contour bottle as communicating a variety of positive meanings. It was seen as: a symbol of the ultimate enjoyment and refreshment from Coca-Cola, possesing a sensual look and feel, a symbol of good times, universally known and universally accepted, a symbol which unites consumers around the world, an aesthetically beautiful symbol. So important is the contour shape in the marketplace, that it is now the core element of Coca-Cola’s consumer strategy. This has become known as the ‘Contourisation Strategy’. The objectives of this strategy are: 1. motivate consumers to purchase the Coca-Cola brand over other soft drink brands 2. maximise consumer enjoyment of the Coca-Cola product 3. create a distinct identity for Coca-Cola in the mind of the consumer. Good design makes good business sense, because it translates customer needs into the shape and form of the product or service and so enhance profitability. Design includes formalizing three particularly important issues: the concept, package and process implied by the design. The value of packaging is often seen as a paradox. Packaging plays an essential role in meeting consumer needs and preventing waste by effectively protecting product during delivery. The company is actively working throughout the Coca-Cola system to create solutions by advancing a global sustainable packaging strategy aimed at preventing waste over the life of their packaging. The company’s focus is on eliminating all raw material, energy and water losses across the entire packaging process chain-from the initial resources used to make a package through to the consumer and beyond. Today company’s goals focus on four priority areas foe effectively preventing waste: optimizing packaging effeciency, increasing renewable resource use, recovering packages for reuse and increasing recycled material use. With the issues of environmental protection becoming more important, both process and product/service designers have to take account of ‘green’ issues. The Coca-Cola company strive to be the most environmentally efficient user of high-quality, consumer-preferred packaging in the beverage industry. Their packaging innovation teams continually explore new ways to reduce the amount of material and energy used in their packaging without sacrificing quality or transferring waste. All of their major packages have seen significant material reductions since their initial introductions. In 2008, the Coca-Cola system made progress in packaging tracking and incremental and breakthrough advances in packaging efficiency. They focus the majority of their material reduction innovations on the packaging they use most-PET, glass, aluminum and fountain. Fountain beverages-one of their oldest and most efficient package delivery systems-account for 12 percent of their global unit case volum e. In 2008, they worked to further optimize the packaging efficiency of their fountain beverages by developing even higher syrup concentrations, commercializing a new cold, compostable beverage cup, and supporting commercial copmosting initiatives. Approximately 85 percent of the company’s global beverage volume is delivered in recyclable bottles and cans. To realize their long-term sustainability aspirations, the recovery of these containers and their materials for reuse is critical. The company’s goal is to increase this recovery to 50 percent by 2015. In order to do so, they focus primarily on advancing four core packaging recovery models:comprehensive product stewardship programs in developed markets; recycling cooperative programs in developing and emerging markets; voluntary deposits on refillable packages in least-developed markets; and Coca-Cola-operated recycling enterprises globally. A key to driving recovery is ensuring that market demand for collected materials is strong. The Coca-Cola system helps foster this demand by advancing sustainable technologies that enable greater use of recycled content material in their packaging; purchasing products made from recycled beverage packaging; and enhancing the efficiency of their refillable bottles. The Coca-Cola company has strong supply network design. The company sells the concentrates and syrups for bottled and canned beverages to authorized bottling and canning operations. The bottlers produce the final drink by mixing the syrup with filtered water and sweeteners, and then carbonate it before putting it in cans and bottles, which the bottlers then sell and distribute to retail stores, vending machines, restaurants and food service distributors. Most of the products are manufactured and sold by the bottling partners.The company sells concentrates and syrups to the bottling partners, who convert them into finished packaged products which they sell to distributors and other customers. The Coca-Cola company makes their branded beverage products available to consumers throughout the world through their network of bottling, partners,distributors, wholesalers and retailers-the world’s largest beverage distribution system. The positioning of the product in the supermarket is one of the most important things for the companyâ€℠¢s customers. In retail stores, Coca-Cola puts its products in the most prominent shelf position in refrigerators. There are 10 million Coca-Cola branded machines around the world, such as: coolers, vending machines, and fountains. The company calls tha machines ‘stores within stores’ and ‘interaction points with customers’. The innovation in the equipment that company makes is: a new fountain machine that serves 100-plus different beverages; re-imagined coolers that use classic Coca-Cola design themes and 40% less energy; and fully interactive vending machines with large display screens that are both Wi-Fi and Bluethoot-enabled. The connectivity technologies will let customers download music, coupons, or other promos to their cell phones. Coca-Cola uses an innovative bottling process at its bottling plants. In order to ensure speedy bottling without compromising quality, Coca-Cola’s bottling process involves the following steps: 1. The water is filtered and cleaned with a special treatment system. A sanitiser and 180-degree Fahrenheit water is used to clean all of the equipment while the water is being prepared. 2. The syrup tank is prepared for mixing. 3. Empty bottles are placed onto a conveyor to be filled and stacked. 4. The bottles go trough a quality control process, and examined foe any defects. Approved bottles are moved forward to be rinsed. 5. The bottles are rinsed with de-ionized air to remove any particles. 6. The syrup and water are mixed in just the right ratios, and filtered carbon dioxide is added. The mixture is pored into the bottles according to a predetermined volume. 7. The bottles are stamped with a date and code, and then moved to a fill-level inspector and capper. At Coca-Cola, the bottling line was designed to fill 20 bottles per minute. However, bottling speeds vary significantly depending on the type of product being bottled, equipment, and type of bottles or cans. The good design of the company’s work environment is extrimely important to the business success. The Coca-Cola company provides a safe and healthy work environment through implementation of their Occupational Safety and Health policies and requirements. They think about their employees. The Coca-Cola Company’s Workplace Rights Policy is giuded by international human rights standards. The Policy includes: Freedom of Association and Collective Bargaining, Forced labour, Child labour, Discrimination, Work Hours and Wages, Safe and Healthy Workplace, Workplace Security, Community and Stakeholder Engagement. In addition, The Coca-Cola company shows that follows all of the steps for perfect process design. The company has success, because of the creative design product, strong supply netwotk design, high control of the process technology and providing the perfect working environment, because they care about the employees.

Essay – University Entrance Requirements

Essay 1. University entrance requirements are much more lenient than they used to be – some university courses are prepared to accept students without any A-levels. Last twenty years was a time of ongoing changes in the higher educational institution. One of the most controversial and criticized idea was the withdrawal of the entrance exam at all universities. It had caused a serious debate about the importance of high standard on the one hand and the equality in obtaining educational levels on the other hand.However, there are three main reasons why university entrance requirements are much lenient that they used to be. These are education reform, population decline and economy. Firstly, the politics decided to carried out an education reform. Their motivation was to facilitate the access to higher education and control better student’s improvement. As a result, there were no more entrance exam and the matura exam started to be the most important test which decided whe never student have a chance to go into university or not.This strategy should create an equal possibility, because the exam has very strict rules, procedure and it’s the same for all Polish students. Unfortunately, when we creating an ideal exam for everybody we need to consider that the level is always lower than it used to be on the entrance exams. Consequently, it is easier to get into university. After the huge education reform, another problem occurred. The predicted population decline has come out and created unstable situation in educational institution. The great amount of students, that teachers and professors were used to, suddenly had vanished.Year after year, there is even less students to teach. Consequently, less teachers are needed and everybody is afraid of losing their job. Because of this, universities change their strategies by lowered the level of entrance requirements and accept almost everyone. It create a situation when not only the brightest can entere d into higher education but also the lazy ones who doesn’t even care about learning. The last reason surely dominates the education system. Nowadays, it is the money which rules higher education and let everyone who pays to gain a master degree.As I mentioned before, there are less students, but universities need them to exist, because each learner is a certain amount of money. As a result, some courses accept even more students that they should. In that case, universities are constantly cheating on their clients and just churn out obedient students. What is more, there exist many private school which offer the same courses as on the university, but often don’t require positive matura results or good grades. If you pay the rent, the possibility to obtain quickly a bachelor or master degree is almost certain.In general, it is much more easier to get into university that it used to be. However, it is the only positive point of it. Unfortunately, our education system isnà ¢â‚¬â„¢t appropriate for this century. The equal matura exam took all the power from entrance examiners at the universities. The small number of students destroyed all the competitiveness in obtaining higher education. Also, the economic issue create a situation when an university degree is so easy available that people with a Bachelor or Master degree aren’t respected enough. In other words, universities should focused on the quality not on the quantity.

Festival at the Village

[pic] FESTIVAL AT THE VILLAGE T/A â€Å"[email  protected] – 2013† A Proposal Document By Lentswe Arts Projects [LEAP] About Us Lentswe Arts Projects [LEAP] is a non-profit organization established in March 2011, in terms of Act No 71 0f 1997 under the Department of Social Development, South Africa. LEAP, is the brainchild of cultural activists, artists and art managers in the North West Province who have for decades combined, been running different organizations, but fundamentally pursuing the same goals. It was against this understanding that Lentswe was formed. Lentswe† has many connotations in Setswana, one being a large rock and the other a voice. In this context, â€Å"Lentswe† is built from the root of the verb â€Å"go tswa†, which means to stem out in Setswana. â€Å"Lentswe le tswelele go tswela mosola† meaning â€Å"as you learn or benefit from Lentswe; continue to be good use unto others. † LEAP has been involved in artist ic and social development projects since its inception. In 2010, even before being registered. , through the Maitiso le Kea’ cultural and artistic rendition, LEAP managed to buy school uniforms for the needy school children at Magokgwane Primary School in the outskirts f Mafikeng as well as stationary and uniform for another desperate learner at Redibone Middle School with the proceedings generated from ticket sales. The fundraising event drew a lot of support from national and international musical artists such as Mo Molemi, and Setswana folklore genius Ntirelang Berman from Botswana. October 2011, saw LEAP co-producing an exclusively cultural night of â€Å"Ntirelang Berman live† at Mmabana Mmabatho theatre. The show was hailed as â€Å"ground-breaking and conscious† by the local media and attracted a mixture of both the young and old.Executive Summary â€Å"The children who sleep in the streets, reduced to begging to make a living, are testimony to an unfini shed job. † Nelson Rolihlahla Mandela It is with the above quote from the former South African president and Noble Prize winner, Dr. N. R. Mandela, which LEAP conceptualized and aims to stage FESTIVAL AT THE VILLAGE, also to be known as â€Å"[email  protected]†. The festival aims to be the first of its kind arts festival to cater for the underprivileged youths who are also known as â€Å"homeless children† but currently reside at different places of safety in the North West Province.[email  protected] seeks to be a therapeutic platform where these youths are skilled and integrated back into society. It is a vehicle to be used to identify, train and nourish hidden and/or undiscovered talent while creating possible artistic careers for the targeted market. [email  protected] will also be the first ever arts festival to be staged within a rural community, with the aim of bolstering its local economy as well as making it a tourist destination. Buxton Village, in the Greater Taung Municipality is the ideal identified place with its strategic resources, zoning and accessibility for the staging of [email  protected] ConceptA three months training period starting in April 2013 will culminate into a weekend [3 days] long artistic therapeutic experience, therefore making up the core of [email  protected] – skill and emotional development. Different places of safety in four different regions of the North West Province will be identified and roped in for participation at [email  protected] as part of their rehabilitation programmes. Each home will have three [3] teams covering disciplines of drama, music and dance. LEAP would then assign dramaturges/ facilitators to train and develop these groups in their respective discipline, with different themes attached to each group/home.The different groups based on different themes would then create performance pieces of between 20-30 minutes long with the guidance of their respective facili tators. The facilitators would be accompanied by unemployed social workers [either recent graduates or retired ones] to help with handling potential sensitive material that might be borne out of the workshoping process. It is a well known fact that every child has a secret aspiration of climbing on stage to unleash his/her potential performance dream.Lentswe Arts Projects aims to give voice to the oppressed by staging such a revolutionary concept for expression. Interesting and therapeutic theatre forms like â€Å"Forum theatre† will be used to harness participation at [email  protected] in June 2013. What is Forum Theatre? â€Å"It is a theatrical game in which a problem is shown in an unsolved form, to which the audience (as spect-actors), is invited to suggest and enact solutions. The problem is always the symptom of oppression, and generally involves visible oppressors and a protagonist who is oppressed.In its purest form, both the actors and spect-actors will be peopl e who are victims of the oppression under consideration; that is why they are able to offer alternative solutions, because they themselves are personally acquainted with the oppression. † – Augusto Boal It goes without saying how this type of theatre model would go a long way in helping our targeted children as participants and society at large as audiences to comprehend the type of either emotional or at times physical oppression that perpetuates the ever increasing number of homeless children on our streets.[email  protected]: ? To be an annual therapeutic and edutaining artistic platform. [email  protected] – Objectives: ? Endorse the Department of Social Development’s mandate of developing and implementing an array of programmes that do not only protect South Africans against poverty, but also promote investment in building and strengthening communities and households. ? To be a meaningful vehicle of intergrading our lost children back into society . ? To create jobs for our social workers and artists. ? To use the arts to address the socio-economic challenges and cultural restoration in our communities. To identify and address social ills that result in having children homeless. ? To create possible careers in the arts. ? To have an attracting socially-conscious arts calendar event. ? To align with the Department of Arts and Culture’s Mzansi’s Golden Economy policy of creating a â€Å"more than you can imagine† experience. ? Actualize the Department of Social Development’s value of partnership in working together with civil society, business, academia and the international community. [email  protected] – Implementation Once the financial and physical resources are available, LEAP will develop a detailed implementation plan and set up a strong team to take the project to its realization. The said project team will preferably be consisting of representatives from different stakeholders to ha ve a successful and translucent process. The implementation stages shall mainly begin with the identification of willing participatory children’s homes around the province, followed by assigning of different facilitators to the respective teams/homes. Action Plan PERIOD: 07 January – 02 August 2013 ACTIVITY |DATE |PLACE |OUTCOME | |Pre-production begin |07 January – 29 March 2013 |Mafikeng and Taung |Festival Logistics Plan | |Fieldwork/workshops begin |01 April 2013 |Around NW |Unroll the development process | |Fieldwork/workshops begin |30 June 2013 |Around NW |Have groups ready to | | | | |showcase/compete. |Marketing initiatives commence |10 June 2013 |Around NW |Create project awareness around | | | | |the province. | |Travelling day [Groups] |04 July 2013 |To Buxton |Different homes travel to get to | | | | |the designated area of | | | | |showcasing. |Technical set-up |04 July 2013 |Venues TBC |Have the venues accommodating the| | | | |productions. | |[em ail  protected] Launch |05 July 2013 |Venue TBC |Launch the project to the media | | | | |and public. | |[email  protected] First Day |06 July 2013 |Social Centre |Start showcasing the productions. |Last Day/ Prize Giving |07 July 2013 |Social Centre |End short festival of | | | | |performances and give prizes. | |Travelling day |08 July 2013 |From Buxton |Groups and technicians get back | | | | |home. | |Reporting |02 August 2013 |Mahikeng |Narrative and financial reports | | | | |submitted to the funders. | Project Budget Please see attached[pic] Festival at the Village [pic] FESTIVAL AT THE VILLAGE T/A â€Å"[email  protected] – 2013† A Proposal Document By Lentswe Arts Projects [LEAP] About Us Lentswe Arts Projects [LEAP] is a non-profit organization established in March 2011, in terms of Act No 71 0f 1997 under the Department of Social Development, South Africa. LEAP, is the brainchild of cultural activists, artists and art managers in the North West Province who have for decades combined, been running different organizations, but fundamentally pursuing the same goals. It was against this understanding that Lentswe was formed. Lentswe† has many connotations in Setswana, one being a large rock and the other a voice. In this context, â€Å"Lentswe† is built from the root of the verb â€Å"go tswa†, which means to stem out in Setswana. â€Å"Lentswe le tswelele go tswela mosola† meaning â€Å"as you learn or benefit from Lentswe; continue to be good use unto others. † LEAP has been involved in artist ic and social development projects since its inception. In 2010, even before being registered. , through the Maitiso le Kea’ cultural and artistic rendition, LEAP managed to buy school uniforms for the needy school children at Magokgwane Primary School in the outskirts f Mafikeng as well as stationary and uniform for another desperate learner at Redibone Middle School with the proceedings generated from ticket sales. The fundraising event drew a lot of support from national and international musical artists such as Mo Molemi, and Setswana folklore genius Ntirelang Berman from Botswana. October 2011, saw LEAP co-producing an exclusively cultural night of â€Å"Ntirelang Berman live† at Mmabana Mmabatho theatre. The show was hailed as â€Å"ground-breaking and conscious† by the local media and attracted a mixture of both the young and old.Executive Summary â€Å"The children who sleep in the streets, reduced to begging to make a living, are testimony to an unfini shed job. † Nelson Rolihlahla Mandela It is with the above quote from the former South African president and Noble Prize winner, Dr. N. R. Mandela, which LEAP conceptualized and aims to stage FESTIVAL AT THE VILLAGE, also to be known as â€Å"[email  protected]†. The festival aims to be the first of its kind arts festival to cater for the underprivileged youths who are also known as â€Å"homeless children† but currently reside at different places of safety in the North West Province.[email  protected] seeks to be a therapeutic platform where these youths are skilled and integrated back into society. It is a vehicle to be used to identify, train and nourish hidden and/or undiscovered talent while creating possible artistic careers for the targeted market. [email  protected] will also be the first ever arts festival to be staged within a rural community, with the aim of bolstering its local economy as well as making it a tourist destination. Buxton Village, in the Greater Taung Municipality is the ideal identified place with its strategic resources, zoning and accessibility for the staging of [email  protected] ConceptA three months training period starting in April 2013 will culminate into a weekend [3 days] long artistic therapeutic experience, therefore making up the core of [email  protected] – skill and emotional development. Different places of safety in four different regions of the North West Province will be identified and roped in for participation at [email  protected] as part of their rehabilitation programmes. Each home will have three [3] teams covering disciplines of drama, music and dance. LEAP would then assign dramaturges/ facilitators to train and develop these groups in their respective discipline, with different themes attached to each group/home.The different groups based on different themes would then create performance pieces of between 20-30 minutes long with the guidance of their respective facili tators. The facilitators would be accompanied by unemployed social workers [either recent graduates or retired ones] to help with handling potential sensitive material that might be borne out of the workshoping process. It is a well known fact that every child has a secret aspiration of climbing on stage to unleash his/her potential performance dream.Lentswe Arts Projects aims to give voice to the oppressed by staging such a revolutionary concept for expression. Interesting and therapeutic theatre forms like â€Å"Forum theatre† will be used to harness participation at [email  protected] in June 2013. What is Forum Theatre? â€Å"It is a theatrical game in which a problem is shown in an unsolved form, to which the audience (as spect-actors), is invited to suggest and enact solutions. The problem is always the symptom of oppression, and generally involves visible oppressors and a protagonist who is oppressed.In its purest form, both the actors and spect-actors will be peopl e who are victims of the oppression under consideration; that is why they are able to offer alternative solutions, because they themselves are personally acquainted with the oppression. † – Augusto Boal It goes without saying how this type of theatre model would go a long way in helping our targeted children as participants and society at large as audiences to comprehend the type of either emotional or at times physical oppression that perpetuates the ever increasing number of homeless children on our streets.[email  protected]: ? To be an annual therapeutic and edutaining artistic platform. [email  protected] – Objectives: ? Endorse the Department of Social Development’s mandate of developing and implementing an array of programmes that do not only protect South Africans against poverty, but also promote investment in building and strengthening communities and households. ? To be a meaningful vehicle of intergrading our lost children back into society . ? To create jobs for our social workers and artists. ? To use the arts to address the socio-economic challenges and cultural restoration in our communities. To identify and address social ills that result in having children homeless. ? To create possible careers in the arts. ? To have an attracting socially-conscious arts calendar event. ? To align with the Department of Arts and Culture’s Mzansi’s Golden Economy policy of creating a â€Å"more than you can imagine† experience. ? Actualize the Department of Social Development’s value of partnership in working together with civil society, business, academia and the international community. [email  protected] – Implementation Once the financial and physical resources are available, LEAP will develop a detailed implementation plan and set up a strong team to take the project to its realization. The said project team will preferably be consisting of representatives from different stakeholders to ha ve a successful and translucent process. The implementation stages shall mainly begin with the identification of willing participatory children’s homes around the province, followed by assigning of different facilitators to the respective teams/homes. Action Plan PERIOD: 07 January – 02 August 2013 ACTIVITY |DATE |PLACE |OUTCOME | |Pre-production begin |07 January – 29 March 2013 |Mafikeng and Taung |Festival Logistics Plan | |Fieldwork/workshops begin |01 April 2013 |Around NW |Unroll the development process | |Fieldwork/workshops begin |30 June 2013 |Around NW |Have groups ready to | | | | |showcase/compete. |Marketing initiatives commence |10 June 2013 |Around NW |Create project awareness around | | | | |the province. | |Travelling day [Groups] |04 July 2013 |To Buxton |Different homes travel to get to | | | | |the designated area of | | | | |showcasing. |Technical set-up |04 July 2013 |Venues TBC |Have the venues accommodating the| | | | |productions. | |[em ail  protected] Launch |05 July 2013 |Venue TBC |Launch the project to the media | | | | |and public. | |[email  protected] First Day |06 July 2013 |Social Centre |Start showcasing the productions. |Last Day/ Prize Giving |07 July 2013 |Social Centre |End short festival of | | | | |performances and give prizes. | |Travelling day |08 July 2013 |From Buxton |Groups and technicians get back | | | | |home. | |Reporting |02 August 2013 |Mahikeng |Narrative and financial reports | | | | |submitted to the funders. | Project Budget Please see attached[pic]

Acct1101 Exam Final Sample

Venue____________________ Seat Number________ Student Number|__|__|__|__|__|__|__|__| Family Name_____________________ First Name_____________________ Venue____________________ Seat Number________ Student Number|__|__|__|__|__|__|__|__| Family Name_____________________ First Name_____________________ This exam paper must not be removed from the venue School of Business SAMPLE EXAMINATION ACCT1101 Account for Decis Making This paper is for St Lucia Campus students. For Examiner Use Only QuestionMark 1| | 2| | 3| | 4| | | | MCQ| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Total For Examiner Use Only QuestionMark 1| | 2| | 3| | 4| | | | MCQ| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total Examination Duration:120 minutes Reading Time:10 minutes Exam Conditions: This is a Central Examination This is a Closed Book Examination – specified materials permitted During perusal – write only on the rough paper provided Materials Permitted In The Exam Ve nue: (No electronic aids are permitted e. g. laptops, phones) Any unmarked paper dictionary is permitted Calculators – Casio FX82 series or UQ approved (labelled) Materials to Be Supplied To Students: x 14 Page Answer Booklet Rough Paper 1 x Multiple Choice Answer Sheet Instructions to Students: * Answer all questions using the writing book and the Multiple Choice Answer * Sheet provided. * This sample exam is intended to be an indication of the content of the main and final exams. It is not intended to be a complete indication of the content of the supplementary exam, as this exam also assesses all course content Question 1 Go Stop Limited is preparing its budget for the quarter beginning 1 January 2013. The bank balance at 1 January is expected to be $10,000,000.The directors have a policy to purchase just enough to cover that month’s expected sales. Purchases are to be paid for by the end of the following month. Sales are on credit as follows: Receipts:| | Current m onth| 60%| month before| 30%| 2 months before| 10%| Total| 100%| | | Budgeted Sales are: $,000| $,000| $,000| $,000| $,000| November| December| January| February| March| 46,800 | 48,000 | 50,000 | 52,000 | 56,000 | The firm’s gross profit margin is 30%. The following fixed monthly expenses are all paid on cash terms ($, 000): Wages| 15,000| Rent| 6,000| Rates| 3,000| Insurance| 1,500|An expensive piece of equipment was paid for in February, costing $1,200,000 Required: 1) Prepare the company’s cash budget for the three months beginning 1 January showing the balance at the end of each month. Show workings. Use the proforma cash budget sheet that follows 2) Advise the management on the forecast cash position 3) Advise management of the importance of Cash Management Answer Sheet: Go Stop Limited | January| February| March| Total| | $,000| $,000| $,000| $,000| Receipts:| Â  | Â  | Â  | Â  | | Â  | Â  | Â  | Â  | Total Cash receipts| | | | | | | | | | Payments:| | | | |DO NOT WRITE ON THIS PROFORMA IN THE EXAM:USE AS A GUIDE ONLY AND WRITE YOUR ANSWER IN THE NORMAL GREEN ANSWER BOOKLET| | | | | | | | | | | | | | | | Total cash payments| | | | | | | | | | Net cash flows| | | | | | | | | | Opening Bank Balance| | | | | Closing Bank Balance| | | | | Question 2 Given below is a table that sets out the annual budgeted income statement for a large clothing retailer, together with actual performance figures. The retailer has several stores located all over Australia and New Zealand. Sales are made directly over the counter and also by mail delivery Income statement| for year ended 30 June| Budgeted $,000| Actual $,000| | | | Sales| 4,200,000| 5,000,000| Cost of sales| 3,640,000| 3,430,000| Marketing| 12,000| 40,000| Distribution costs| 10,000| 23,000| Administration costs| 213,000| 316,000| Interest expense| 104,000| 110,000| Abnormal expense| 0| 25,000| Net profit| 221,000| 1,056,000| Required: i. Calculate the variances for each item and state whet her they are Favourable (FAV) or Adverse (ADV) ii. Comment on each variance in light of the information given about the company and suggest further investigation that will be necessary to better ascertain the cause of these variances iii.Comment on the company’s overall performance during the year and discuss the key areas that the business should be considering Question 3 James Wilson, process engineer, had been given the task of redesigning an existing process to improve environmental performance. He knew that the acceptance of a more environmentally efficient process would depend on its economic feasibility. The process design required new equipment and an infusion of working capital. The equipment would cost $450,000 and its cash operating expenses would total $90,000 per year.The equipment would last for seven years but would need a major overhaul costing $45,000 at the end of the fifth year. At the end of 7 years, the equipment could be sold for $30,000. The annual depr eciation for this equipment using the straight line method would be $60,000. An increase in working capital (Current Assets – Current Liabilities) totalling $45,000 would also be required at the beginning. This would be recovered at the end of seven years. On the benefit side, James estimated that the new process would save $202,500 per year in environmental costs by eliminating fines and clean-up costs.The cost of capital is 10%. Required: 1. Prepare a schedule of relevant net cash flows for the proposed project. 2. Calculate the NPV of the project. 3. Should the new process design be accepted? 4. What factors should James consider other than environmental ones when deciding whether to go ahead with this project? Question 4 Sailaway Limited is a small yacht builder. It has operated successfully for many years from a factory that allows for production of 40 yachts per year. In most years the company can sell all the yachts it can produce. The selling price of each yacht is $1 2 600.Variable labour and materials costs are $7 750 per yacht, and the fixed costs associated with running the business from the present factory are $58 200. The company's directors are meeting to discuss a proposal to increase the business's production capacity. A neighbouring factory has become vacant and it would be possible to rent the additional space in order to produce more yachts. The additional capacity in terms of production would be 20 yachts. The sales director is confident that, with the growth in the leisure yachting market, he will be able to sell the additional yachts.Variable costs per yacht will remain the same because the same labour and materials are used. However, the expansion would produce an additional $14 550 in fixed costs. Required: 1. Advise the company’s directors on whether to go ahead with this proposal 2. What would be the break even in number of yachts: a. Without the proposal b. With the proposal 3. What is the margin of safety in number of yachts and percentage of yachts c. Without the proposal d. With the proposal From this comment of which is the riskiest alternative Multiple choice questions:Answer these questions on the separate multiple choice answer sheet Each question carries one mark 1. One of the approaches to setting budgets is known as the ‘top down' approach. This is best described as: A| production budget set first and working from this to other budgets. | B| setting the sales forecast and working from this to other budgets. | C| budget targets set by senior management. | D| budget targets set at the lowest level of management. | 2. High operating gearing refers to: A| an activity with relatively high variable costs compared with its fixed costs. B| an activity with relatively high fixed costs compared with its variable costs. | C| an activity with relatively low fixed costs compared with its variable costs. | D| an activity with fixed costs equal to its variable costs. | 3. The decision rule for th e accounting rate of return method of assessing investment projects is to accept all projects with: A| a positive return. | B| the highest return subject to a minimum required return. | C| the highest return. | D| none of the above. | 4. A disadvantage associated with the use of the accounting rate of return method for assessing investment opportunities is:A| it is a method that is not widely understood by business. | B| it is based on an accrual approach rather than cash flows. | C| it ignores the time value of money. | D| B and C. | 5. The time value of money is an important concept in investment decisions as it takes into account that: A| a dollar received tomorrow is more valuable than a dollar received today. | B| a dollar received today is equal to a dollar received tomorrow. | C| it takes time to earn profits. | D| a dollar received today is more valuable than a dollar received tomorrow. | END OF EXAMINATION

Boston Chicken Case

Boston Chicken implemented a franchising strategy that differed from most other franchising companies at the time. Boston Chicken focused its expansion through franchising the company through large regional developers rather than selling store franchises to a large number of small franchisees. In that, an established network of 22 regional franchises that targeted their operations in the 60 largest U.S. metropolitan markets and in order to do so, the franchisee would have been an independent experienced businessman with vast financial resources and would be responsible for opening 50 – 100 stored in the region. Boston Chicken focused on widespread continuous expansion of its operations to become to developed across the board food chain. Scouting for real estate assured the highest standards for developing properties and was critical to the company’s future success. To assist in future growth of the franchises, Boston Chicken implemented a communications infrastructure, which provided a supporting link for communication between its networks of stores. In addition in efforts to improve operating efficiency, the company locked in low rates from its suppliers and developed flagship stores, which did most of the initial food preparation which inadvertently reduced employee training costs. Many of these regional developers were given a revolving credit line to help support expansion. This type of financing came with credit risk while the franchises average revenue from operations were not sufficient enough to cover the expenses which raises doubt for the repayment of such loans. 2. The accounting policy of reporting the franchise fees from Boston Chicken’s area developers as revenue seemed most controversial. These franchise fees, which accounted for more than 50% of total revenue, did not represent revenues from operations. Also, the source of most of the ranchise fees came from the financing provided by Boston Chicken, the franchiser, where the money coming in was the same money that was going out. This overstated earnings of the company. Since the debentures can be converted into shares of common stock, most of the revenue from franchise fees should have been deferred. Reporting revenues that included these franchise fees his the fact the most of the franchised stores were operating at a loss, which provided a false impression to investors. While Boston Chicken, the franchiser reported a net income from operations of $24,611 in 1994, if they excluded the income provided by franchise fees, they company-operated stores would have been operating at a loss, which would have been a more accurate picture for the company’s operations and its question of having a profitable future. 3. Boston Chicken, the franchiser, reports revenue based on franchise fees (includes royalties, initial franchise development costs, interest income from area developer financing, lease income, software fees, and other related franchise fees), and company operated stores. The revenue reported on the income statement does not reflect the operating income or losses generated by the area developers, with most of these area developers operating at a loss. Since the franchiser provides financing to the area developers, it seems that consolidation of the financial statements would provide vital information to the users of the financial statements especially since the repayment of loans relies heavily on the profitability of the franchisees. Basically, Boston Chicken was not reporting the results of operations from its area developers because Boston Chicken did not have an equity position in these firms; rather their stake in these franchises was reported as debt financing. In doing so, Boston Chicken did not have to report the losses that were incurred in these operations. By manipulating the financial statements, the company gave a false impression on its future prospects of the company, allowing them to more freely raise capital through the issuance of common stock, and inadvertently inflating tock prices. 4. The balance of notes receivable from area developers as of December 25, 1994 was at $201,266. Of this amount there was no allowance for loan loss and as a result, revenues would be overstated. With the high probability of uncollectibility on notes receivable due to the majority of operating losses of the area developers, creating an allowance for loan losses would more accurately reflect the financial position of Boston Chicken. Even with just a 25% allowance for uncollectibility the company would be operating at a loss of $25,714. 5 7. In the financial information provided in the case for 1994, Boston Chicken’s Operating profit for the year was $24,611, and net earnings $0. 38 per share. In 1995 Operating Profit for the year increased to $67,238 and net earnings to $0. 66 per share. Boston chicken continued to recognize profits in 1996, but was forced to amend its reported profits in May of 1997 due to improperly stating revenues. In 1998 the company files for Chapter 11 Bankruptcy and was subsequently purchased by McDonalds Corporation in 2000. As seen in Table 1 on the following page, it seems that since around the 2nd Quarter in 1997 to mid 2004 the stock price of the plummeted from around $50 per share to under $1 per share. At the time the stock price dropped drastically to $0. 00010 per share. In 2007, the company was sold to Sun Capital and went private. 6. After the company filed for bankruptcy, the stock price took a huge hit. In 1999 the company searched for a buyer as its stock price continued to steadily decline. As you can see in Table 1, trading volume drastically fell during the 1999 – 2000 period, and showed an increase in 2000 when McDonalds Corp purchased the company.