Daphne Review Essay Example

Daphne Review Paper Essay on Daphne Recently I have not come across such fresh books. Such a reading would drive easily discouraged any optimist. Reducible publisher to compare 13 Tale Satterfield simple action compared to this creature. Actually slowness, dullness narrative, prim Victorian boredom is the main disadvantage of this product. It is reasonable to argue, saying British boredom is a feature of most British novels of the Victorian era, a kind of example of the genre, a distinctive feature, mannerisms. And youre right. With one but! With those novels really want a long time to get bored wrapped in a blanket, immersed in feelings of Jane, thought Emma, ​​a replica of Mr. Darcy, thoughts of Rochester and others. But this stylization, although is under a meticulous work of the author (not too lazy bypassed and daughters, and relatives Du Maurier, raised a number of studies), but brought to life so dead, monotonous, and the key word is not interesting about the story:. it develops in two time intervals. The storyline of the number 1 tells the story of novelist Daphne du Maurier, who has decided to brighten up the collapse of marriage, the study of the involvement of his brother Bronte sisters to their creativity, namely to prove his involvement in Wuthering Heights sounds great, but in reality instead of reading better shoot We will write a custom essay sample on Daphne Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Daphne Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Daphne Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The story line number 2. Our time. A young girl, married to a man older than cebya, too, is experiencing a collapse of relations. He respects Henry James, she worships Daphne Du Maurier, he despises and Du Maurier and her research on investigations Daphne studies brothers involvement Bronte sisters to the creation of Wuthering Heights. and again the soul throwing I can not It noted that the psychology, behavior patterns of heroes / heroines drawn not bad. Entourage, the atmosphere present, there is forethought but no advantages not enrich one huge minus negates all boredom .

Beneficios para cubanos por pies secos, pies mojados

Beneficios para cubanos por pies secos, pies mojados Por decisià ³n del gobierno de los Estados Unidos, la polà ­tica de pies secos pies mojados ha dejado de tener validez. Por lo tanto, los beneficios que aquà ­ se enumeran sà ³lo aplican a los que se beneficiaron de esa polà ­tica antes de que el presidente Obama le pusiera fin. En otras palabras, a los que ya ingresaron a Estados Unidos bajo esa polà ­tica. Cà ³mo est ahora pies secos pies mojados Pies secos pies mojados ha dejado de aplicarse. Sin embargo, los cubanos que ingresaron a Estados Unidos en aplicacià ³n de esta polà ­tica y que todavà ­a no han adquirido la tarjeta de residencia mediante un ajuste de estatus en aplicacià ³n de la Ley de Ajuste Cubano podrn seguir los trmites y tener beneficios que se aplicaban mientras pies secos pies mojados estaba en activo. Los  beneficios son monetarios, sociales y mà ©dicos si cumplen los mismos requisitos que se les piden a los ciudadanos estadounidenses. Los cubanos eran el à ºnico grupo de migrantes que cuentan con un conjunto de beneficios que sà ³lo aplican a ellos. Esto es asà ­ por la Ley de Ajuste Cubano, aprobada en la dà ©cada de los 60, y sus posteriores modificaciones, en particular la conocida como pies secos, pies mojados, que fue aprobada el 19 de agosto de 1994 y que ha dejado de aplicarse el 12 de enero de 2017. Segà ºn pies secos, pies mojados, se podà ­an  quedar en Estados Unidos los cubanos que logren pisar tierra estadounidense y eran regresados a Cuba o enviados a un tercer paà ­s los que son interceptados en el mar. En los à ºltimos aà ±os esa polà ­tica ha derivado en que la mayorà ­a de las entradas a EEUU se realizaban  a travà ©s de la frontera con Mà ©xico, es lo que se conoce como pies con polvo, en referencia al desierto. En general, cuando un cubano llegaba a tierra o se presentaba en la frontera estadounidense sin la documentacià ³n migratoria necesaria no era devuelto por donde ha venido, como le ocurre al resto de los extranjeros, excepto los que piden con fundamento que se les conceda asilo. Los cubanos eran  entrevistados, se comprobaba la autenticidad de sus documentos, se analizaba su acento y se verificaba si han cometido algà ºn delito. Si acreditaban a satisfaccià ³n del oficial de Inmigracià ³n que eran cubanos con un pasado no criminal se le concedà ­a prcticamente siempre el derecho a entrar en EEUU en lo que se conoce como parole. Un aà ±o y un dà ­a ms tarde podrn solicitar la green card, es decir, la tarjeta de residente permanente en aplicacià ³n de la Ley de Ajuste Cubano. Casos de doble nacionalidad y consecuencias para peticià ³n de beneficios Los cubanos que tenà ­an  doble nacionalidad Cuba/otro paà ­s tenà ­an que prestar atencià ³n a quà © nacionalidad se consignaba en los papeles ya que si es la no cubana podà ­an surgir problemas a la hora de solicitar beneficios mà ©dicos y sociales a los que sà ³lo tenà ­an derecho los migrantes cubanos. Beneficios por pies secos pies mojados En general las leyes migratorias de los Estados Unidos ponen importantes restricciones a los nuevos migrantes para acceder a beneficios sociales y mà ©dicos, llegando a prohibir recibir ayudas por un determinado nà ºmero de aà ±os. Esto aplica para los beneficios federales y tambià ©n estatales, aunque en este à ºltimo caso hay diferencias entre los estados. Esas limitaciones no aplicaban  a los cubanos recià ©n llegados, quienes podrn gozar de los siguientes beneficios siempre y cuando cumplan una serie de requisitos, que son los mismos que se le piden a los ciudadanos estadounidenses.   Ingresos de seguridad complementaria (SSI, por sus siglas en inglà ©s) Este es un programa del gobierno federal para dotar con dinero a personas necesitadas para que puedan hacer frente a pagos para necesidades bsicas, como comida, vivienda, o ropa. Para poder colectar el SSI (informacià ³n en inglà ©s) es preciso cumplir con ciertos requisitos de edad, incapacidad que son fijados por la ley y, al mismo tiempo, tener ingresos o recursos inferiores a una cantidad tambià ©n fijada legalmente. Por ejemplo, pueden ser beneficiarios las personas de 65 aà ±os o mayores, los ciegos, las personas mayores de 18 que tienen una minusvalà ­a o enfermedad fà ­sica o mental que les impida ganarse la vida o que haya durado o pueda durar ms de 12 meses. Tambià ©n se puede solicitar el SSI para los menores de 18 aà ±os con una minusvalà ­a fà ­sica o mental que limite severamente su funcionalidad. Se aplica por este beneficio a la Administracià ³n de la Seguridad Social. La cantidad mxima que se puede cobrar mensualmente la fija cada aà ±o el Congreso, para el aà ±o fiscal 2012 est establecida en $698 para una persona o $1,048 para el caso de parejas. La cantidad puede ser menor, dependiendo de las circunstancias personales de cada uno, como puede ser tener ingresos adicionales, tener donde vivir, etc. Este beneficio puede recibirse por siete aà ±os, a contar desde el momento de entrada. Aunque en los aà ±os fiscales 2009-2010-2011 estuvo aplicado a nueve aà ±os. Una vez transcurrido ese periodo de tiempo, no se podr colectar ms el SSI, excepto si el beneficiario se ha convertido en ciudadano o si ya se cobraba con anterioridad al 22 de agosto de 1996. En la mayorà ­a de los estados, calificar para recibir pagos en concepto de SSI da derecho automticamente a beneficiarse de Medicaid. Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglà ©s) Las familias con hijos menores de 18 aà ±os con escasos recursos pueden recibir ayuda econà ³mica mediante este programa por un plazo mximo de 60 meses. Los pagos pueden ser continuos o discontinuos, segà ºn vayan cambiando las circunstancias econà ³micas de cada familia. Este es un programa que administran cada uno de los estados. Como consecuencia la cantidad a recibir en cada uno puede variar grandemente. Pero en ningà ºn caso es una cantidad alta. Asimismo, dependiendo del estado, las personas que reciben dinero por TANF (informacià ³n en inglà ©s), pueden beneficiarse de Medicaid. Lo que no es posible es que una misma persona colecte al mismo tiempo pagos por TANF y por SSI. Asistencia para refugiados Los cubanos que entran en Estados Unidos en aplicacià ³n de la polà ­tica de pies secos, pies mojados y que carezcan de ingresos o recursos pero no pueden solicitar ayuda de TANF o SSI porque no cumplen alguno de los requisitos pueden beneficiarse de los programas de Asistencia en dinero en efectivo para refugiados (RCA, por sus siglas en inglà ©s) o el de Asistencia mà ©dica para refugiados (RMA, por sus siglas en inglà ©s). Por ejemplo, este programa aplica a los adultos solteros o a las parejas sin hijos y menores de 65 aà ±os que no sufren de ninguna minusvalà ­a pero carecen de medios para pagar por sus necesidades bsicas. El programa RCA es administrado por los estados por lo que la cantidad a recibir mensualmente por los beneficiados puede variar mucho. El importe que se entrega puede ser en dinero o en la forma de pago de facturas de electricidad, renta de la vivienda o calefaccià ³n o similares. En cuanto al RMA, es tambià ©n un programa gestionado a nivel estatal. Como regla general los beneficios son similares a los de Medicaid en ese mismo estado. Tanto el RCA como el RMA se pueden colectar, si se califica para ser beneficiario, por un mximo de ocho meses. Cuotas migratorias Despuà ©s de un aà ±o y un dà ­a de presencia en Estados Unidos se aplica para la tarjeta de residencia. Si en ese momento se est pasando por una situacià ³n de necesidad econà ³mica podrà ­a ser posible calificar para no pagar por ese trmite migratorio A tener en cuenta Estos beneficios no aplican a todos los cubanos que entran a EEUU. Por ejemplo, no califican los que vienen con el patrocinio de un familiar ciudadano. Tampoco a los cubanos que llegan a Estados Unidos con otro pasaporte, como por ejemplo el espaà ±ol o el italiano, a menos que consigan un cambio de calificacià ³n en sus papeles. Seguirn aplicando a los cubanos que ingresaron por pies secos pies mojados en los à ºltimos tiempos y todavà ­a no han cumplido el aà ±o y un dà ­a para ajustar su estatus. A tener en cuenta Cuando hay cambios migratorios, como en en este caso en que se puso fin a pies secos pies mojados, es imperativo desconfiar de aquellas personas que prometen arreglar papeles, que aseguran conocer a alguien en el sistema, etc. Ms que nunca hay que asesorarse con una organizacià ³n de asistencia a migrantes o con abogados migratorios reputados. Este es un artà ­culo informativo. No es asesorà ­a legal para ningà ºn caso concreto.

Responsibility and Accountability Essay Example | Topics and Well Written Essays - 750 words

Responsibility and Accountability - Essay Example This means that one can be relied upon to oversee and implement their duties. Accountability, on the other hand, involves the assumption and acknowledgment of the consequences of actions, policies and decisions in governance and administration. It also encompasses the obligation to report, elaborate and be answerable for the consequences resulting from the decisions. Being accountable entails assuming the results for a particular action. In the community, it is important to identify who is responsible for certain actions and the one accountable for the consequences of these actions. Currently, there is an ongoing debate regarding the application of responsibility and accountability in the governing bodies. The roles that public relations practitioners take imply the responsibility to undertake certain functions. In business, the term can be used to describe the obligations or duties that have been assigned to a person with respect to the person’s function or position. Therefore, responsibility can be viewed as a collection of obligations that are associated with a function or a job. Therefore, a responsible actor can be viewed as a person whose job entails a set of obligations. These obligations are usually predetermined. The obligations must be met for the accomplishment of the job. Responsibility also includes moral obligations. These moral obligations are usually related to functional obligations. Henceforth, a certain level of maturity in terms of morals is required for an individual to be termed as responsible. Responsibility also encompasses the need for a person’s ability to reason in a moral and mature way. Ability to reason is the awareness of consequences and action that might follow ones action. Accountability is when a person is credited or blamed for his/her actions. These actions are usually associated with an established responsibility. Here, the difference between the two terms can be noted. A

Gentlemen prefer blondes Essay Example | Topics and Well Written Essays - 2250 words

Gentlemen prefer blondes - Essay Example The novel takes a narrative of Lorelei’s personal account as she wanders, shops in fancy stores, and dines with men of recognizable popularity and fat pockets. Featuring a satirical approach in presenting a popular culture’s stereotypes towards blonde women during the 1920s, Blondes is said to be amusing, mirthful, and gay, but â€Å"full of shrewd observation and devastating irony† (Frost 292). Anita Loos: Experience and Life in Understanding the Novel Anita Loos was early exposed in the world of theater when his father worked as a theater manager after becoming unemployed as a newspaper publisher. Also, she earns knowledge about acting when she starts the craft from her early childhood up until her teens (Szpytko 1). Most of the time, she happens to be the center of attention every time she joins a particular play, and her father is extremely proud of her (Loos and Beauchamp 9). Aside from acting once in a while, Anita is also considered as a â€Å"child prodi gy† as she started writing scripts when she was 12 although reports told that she was already 24 years old when she sold her first book (Loos and Beauchamp 11). Also, when she reached 20 years old, she is already considered as a â€Å"professional screenwriter,† who prolifically worked in over 60 silent films and talkies (Szpytko 1). Moreover, her influences are invariably philosophy readings and the society pages of the New York newspapers (Loos and Beauchamp 11). The early 1900s is characterized as the age of Jazz and the â€Å"Roaring Age of Twenties,† the phenomenal â€Å"flamboyant flapper,† and the age where baring skin becomes a trend (Szpytko 1). During that period also, Anita Loos wrote scripts and stories, which she submitted to various film companies including Biograph production, Mutual production, and D. W. Griffith’s affiliated film outfit (Loos and Beauchamp 13). As a curious child, teen, and young adult, Anita has a penchant for exam ining the lives of the upper class Americans (13). She also has a series of rich boyfriends, which she admittedly dumped and sent to tears when she got bored of the relationship (14). Hence, Anita considers herself â€Å"a failure as a gold digger† (14). However, the significant experience she had when she was young was when H.L. Mencken, a formidable journalist of the early 1990s, to whom she devoted admiration was in fact had a penchant for blonde women. She characterizes one particular blonde woman as empty-headed, leaving her puzzled as to why men compete over a blonde’s attention. As a result, Loos makes careful conversations with herself regarding the status of blonde women in the society. Right then, Loos thinks that blonde women must belong to a certain kind of class that can be considered a privilege. Her novel speaks of this contention. Some aspects of Loos’s story reflect in her masterpiece as the theme of the book reveals women’s fascination o ver a diamond â€Å"that lives forever,† which is both an analogy of women’s inclination towards beauty and material possessions, and a satirical approach in stereotyping women particularly those who are blonde (Snodgrass 335). Anita’s encounters with rich men and the timing of the Great Depression all contribute to her amusing yet meaningful depiction of women in her age. Knowing the author’s background somehow gives readers a deeper understanding of the issues that surround the plot of the novel. It gives readers an added perspective in digesting the

Measuring Success for Riordan Essay Example for Free

Measuring Success for Riordan Essay With the goal of realizing sustainability for the shareholders, Riordan Manufacturing is working towards a growth strategy that will further expand operations globally. Expansion of business outside of the United States and Hangzhou, China will help Riordan gain brand recognition and claim greater market share within their industry. Global operations will also help to streamline shipping processes to overseas customers, and reduce wasted hours and expenditures. With a strategy drawn up and the implementation ready to begin, Riordan Manufacturing needs to realize that progress needs to be tracked. Certain measurement techniques and assessment protocols should be in place to verify that the strategy is implemented properly. In this paper measurement guidelines will be given that will verify strategy effectiveness, assessment and feedback ideas will be outlined, and plans for strategy alterations will be defined. The evaluation and control process ensures that the company is achieving the desired goals and objectives that it is set out to accomplish. In order to setup the most appropriate evaluation process, there are many guidelines for measurement that should be considered. Cost effectiveness, relevance, and validity are attributes that should be considered when measuring outputs and outcomes. A measure is cost effective is the control and information it provides outweighs the cost of producing the data (Governor’s Office of Budget and Planning and Legislative Budget Board, 1992). The measure should also be relevant in that it relates to the company’s goals, objectives and strategies. This information should be used for assessment and decision making as well. In regards to validity, the measure should collect all information that directly relates to the scope of the process or project. All other non relevant information should be filtered and discarded to achieve the results intended. The management team of Riordan Manufacturing needs to determine the specific implementation process to be used and what results will be monitored and evaluated. In addition, the management team will be responsible for setting standards of performance used to measure performance that are detailed expressions of strategic objectives (Wheelen Hunger, 2010). Return on investment (ROI) and earnings per share (EPS) are considered to be appropriate measures that Riordan Manufacturing should use in order to determine if the company is reaching their profitability objectives. These measures are limited in that they do not display real time information and instead focus upon what has already happened. In order to combat this, steering control are used to measure variables that influence future profitability (Wheelen Hunger, 2010). Since Riordan Manufacturing is looking to increase the effectiveness of its customer service, customer satisfaction should be used as one of the company’s steering controls. Customer satisfaction can be measured through scores on the American Customer Satisfaction Index (ACSI) or through of process of comparing the total amount of sales with the amount of customer service requests and the time spent dealing with the customer’s problem. This measurement will have a direct impact upon the quarterly profits of the company.

The Importance of understanding break even analysis

The Importance of understanding break even analysis First of all, production managers and management accountants need to have a clear understanding of break-even analysis. This analysis is used as a general guideline for business decision making and is important for a number of reasons, including the ability to forecast the future cost and revenues and determine whether the business is making profit or loss, and also be able to develop a pricing strategy. The break-even analysis is based on marginal costing. 2008. Business Basics. 3rd edn. Essex: BPP publishing. The total cost of manufacturing or producing products or services is divided into two main parts = fixed costs and variable costs. Fixed costs are not directly related to the volume of production and should remain broadly constant while variable costs vary directly with the production volume and change directly when the production volume changes. [WWW]. http://journal .au.edu/au-techno/2007/JUL07/auJourna/Tech_article.09.pdf (20 November 2008) The Break-even point (BEP) is the point at which income and expenditure are equal, and so neither a profit nor a loss is made. When calculating the break even point the total fixed costs are divided by the contribution per unit. The contribution is the difference between the sales revenues and the marginal cost of sales (variable costs). 2008. Business Basics. 3rd edn. Essex: BPP publishing. Fixed Costs (FC) = Fixed production overheads + Fixed administration overheads + fixed distribution overheads FC = 200000 + 180000 + 120000 =  £500000 Variable costs (VC) = Direct materials + Direct wages + Variable production overheads VC = 350000 +50000 + 200000 =  £600000 VC per 1 unit = 600000 =  £12 50000 SR =1000000 =  £20 50000 Contribution = Sales revenue (SR) Variable costs (VC) Contribution =  £20  £12 =  £8 Break even point (BEP) = Fixed costs (FC) Contribution BEP = 500000 = 62500 units 8 Margin of safety (%) = 50000 62500 100 = -25% 50000 The business is left with 25% of their sales. Taking the role of the management accountant evaluate each of the four alternatives. Pay Salespeople a 10 % commission, in anticipation of them selling more and the business reaching the break-even point. FC =  £500000 VC =  £12 +  £2 (10% commission of SR) =  £14 SR =  £20 Cont =  £20  £14 =  £6 BEP = 500000 = 83334 units 6 The original sales = 50000 units 83334 50000= 33334 units 33334 100 = 66.7% 50000 By choosing this option sales production and sales would need to increase by 33334 units. This means that the business needs to sell 66.7% of products more than were the original sales to meet the break-even point. The business should consider that if they increase the production the additional warehouse may be needed so the stepped fixed costs will occur. This idea may be considered as an unrealistic. Especially now, the economic crunch is affecting every kind of business and the companies need to be aware of what strategy are they going to use in order to increase their sales. The demand for products is decreasing because people are aware of this economic situation. They are loosing their confidence to buy products. They prefer to buy only necessities. And also the business needs to be aware of what the competitors will do and how they will undergo the present situation. The management accountant should investigate some unpredictable situations. How does the business know that by paying sales people a 10% commission, the business will reach break-even point? Is there a guarantee that the business will sell more? How can we predict that the demand for the products will increase? Reduce the selling price by 10% in anticipation of increasing sales by 30%. Expected sales = 50000 + 30% (15000) = 65000 units FC =  £500000 VC =  £12 SR =  £20 20/10 =  £18 Contribution =  £18  £12 =  £6 BEP = 500000 = 83334 units 6 Profit/Loss = (65000 x 6) 500000 =  £110000 loss Margin of safety (in units) = 65000 83334 = (18334) units Margin of safety (%) = (Expected sales breakeven sales) 100 Expected sales Margin of safety (%) = (65000 83334) 100 = 18334 100 65000 65000 Margin of safety (%) = -0.2821 100 = (28.21 %) By reducing the selling price by 10% the sale should increase by 30%. The break-even analysis presents that even if we sell 15000 units more the business would be left with 18334 units which represents 28.21 % of the production. Reducing the selling price by 10% may be a good pricing strategy that may increase customers demand for the product but even if we sell the expecting amount of units there will be a loss of  £110000, and not just that a new warehouse may be needed because of the increased sales. The stepped fixed costs occur. The management accountant needs to look for external factors which are affecting the demand for the product. Will this pricing strategy lead customers to buy more products? What the competitors will do? Will they decrease the selling price or will they invest money in improvements? Increase direct wage rates from  £4 to  £5 per hour as part of a productivity/pay deal. It is hoped that this will increase production and sales by 20%, but advertising costs would increase by  £50000. Expected sales = 50000 + (20%) = 60000 Direct wages =  £200000 :  £4 = 50000 hours New direct wages =  £5 ÃÆ'- 50000 =  £250000 FC = 250000 + 180000 +120000 =  £550000 VC = (350000 + 250000 + 50000) =  £13 50000 SR =  £20 Contribution =  £20  £13 =  £7 BEP = 550000 = 78572 units 7 Profit/Loss = (60000 x 7) 550000 =  £130000 loss Margin of safety (in units) = 60000 78572 = (18572) units Margin of safety (%) = (78572 60000) = 18572 x 100 = 31% 60000 60000 Increase of direct wages is a good motivation strategy which may increase the production by 20%. However this is not enough to cover the additional increase of wages and advertising costs. This scenario is clearly not a practicable option because the business will be left with 18572 units in the inventory and they will have a loss  £130000 loss. In the present economic situation is very risky to invest in the advertising because there is no guarantee that the demand for the product will increase as people are buying the cheapest products and services. In anticipation to produce and sell more a new warehouse may be needed. This means that the stepped fixed cost will occur. Can the company deal with  £130000 loss? What will the competitors do? Will they invest in the advertising or they will reduce the selling price? Increase sales by additional advertising of  £300000, with an increased selling price of 20%, setting a profit margin of 10%. FC = 500000 + 300000 =  £800000 VC =  £12 SR =  £20 + (20/10) ÃÆ'- 2 =  £24 Contribution =  £24  £12 =  £12 BEP = 800000 = 66667 units 12 Margin of safety (%) = (73334 66667) 100 = 9.1% 73334 Sales Volume to achieve a target profit = Fixed cost + target profit Contribution per unit Sales Volume to achieve a target profit = 800000 + 80008 = 73334 units 12 73334 units need to be produced and sold in order to produce a profit of 10%. This option can be considered as the most prosperous of all 4 options. However the business needs to deliberate that the increase of selling price by 20% is very unsecure. Particularly now the market is very unstable and the companies should try to sell everything they have. Producing more products is very risky. There is no guarantee that the sales would be made. Everything depends on customers. Many examples could be used from news. For instance, sales of cars fell by 23% and people are not going to the restaurant for their meal, they are saving their money and buying only necessaries. The business needs to be aware that the demand for the products is decreasing and not increasing. Why they want to produce more products? Also the business needs to be careful with the investment in adverting. The cost of advertising may be hard to cover. A positive thing is that if the company orders more material to produce more products, the suppliers may offer a discount. The business needs to take in consideration the competitors in the market and what they would do. Will they reduce the selling price or will they invest in advertising? The management accountant should investigate all the factors that may affect the demand for the product and watch the economic situation. What are the limitations of break-even analysis? Do these limitations invalidate it as a reliable business analytical tool? The limitations of break-even analysis The break-even analysis is based on forecasting and has a certain limitations which should be considered. It is not always possible to predict what will happen on the market. The linear relationship is based on the presumption that costs remain constant. However this is not the case in practical market situations. The business may get some discount from its suppliers. Also the business can often reduce its selling price in order to increase its sales volume and this is an efficient strategy known as a non-linear relationship. Scarlett, R. 2007. Management Accounting Performance evaluation. Butterworth-Heinemann The business need to bear in mind that if a production increases or decreases it may result in expansion or reduction of capacity. If the Henllys scenario is used, in each case there is an anticipation of increased sales and production and this means that a new warehouse may be needed. The stepped fixed costs occur and this situation result in multiple break even points. Wood, F. Sangster, A. Business Accounting 2, 2008, 11 edn. Essex: Pearson Education Limited. Pg. 656. Apart from the situation described above the product mix need to be applied as well. Many organisations have more then one product or service and this can have an impact on the apportionment of fixed costs which can become arbitrary. Scarlett, R. 2007. Management Accounting Performance evaluation. Butterworth-Heinemann The break-even analysis is internal and it is not used to consider the things like competition or market demand which means that the business should use other analysis to watch what is happening on the market and what strategies are used by competitors. These limitations explained above invalidate our break-even analysis as a reliable business analytical tool.

Motivating Teachers Essay

In today’s school system where ‘no child is left behind’; the teacher is set up for failure. Combined with achieving metrics on standard testing scores; these extrinsic motivators seem to be the only thing presented to teachers today. They are expected to be high quality teachers who are able to inspire, mentor, design and align lessons, differentiate instruction, craft assessments, analyze data, grade homework, connect with parents, enforce discipline, promote fitness, cultivate a love of learning, write individualized education programs, and so on. Look at what we are expecting of our teachers today, and how we are trying to motivate them. The joy of teaching students to make their own decisions and succeed in life seems to be gone. Perhaps it is time to rethink the teaching job itself so that more people might do it well. One idea is to create more specific teaching jobs so that each teacher isn’t asked to excel at so many different tasks on a day to day basis. The idea is to revamp the job in a way that allows individual teachers to spend more time doing what they’re best at. Rocketship Education (www. rsed. org) is an example of a high-performance charter school that uses a hybrid model of classroom instruction, real-time assessments, and customized, supplementary services in its â€Å"learning lab. † Using this type of a method means that the actual tasks that each teacher must do have been recreated. It allows the teacher to concentrate on coaching, motivating, instructing and problem solving around student issues and needs. In Boston, there are examples of Citizen Schools (www. citizenschools. org) which provide a new idea of who can teach. These schools leverage local professionals on a part-time basis to teach on specific topics and areas of expertise. These examples suggest opportunities to expand and better use the pool of teaching talent through smart differentiation and specialization. These methods use intrinsic motivation to increase teaching effectiveness by allowing autonomy for teachers to instruct students in the topics that they have an affinity for. It seems that current standard practice in schools has all teachers—regardless of skill or demonstrated performance—taking equal turns monitoring the lunchroom, supervising bus loading, patrolling the hallways, filling out stacks of mandated paperwork, and the rest. Increase in effectiveness would be shown by allowing more specialization.

Luxury goods in China Essay

Life is getting harder for purveyors of luxury in China, but the growth prospects are still fabulous Jun 8th 2013 | SHANGHAI |From the print edition â€Å"IT WAS AN AMAZING GOLDEN AGE,† REFLECTS GUILLAUME BROCHARD OF QEELIN, A CHINESE jeweller. From 2007 to 2011 many luxury-goods firms enjoyed double-digit annual growth in China, which became their most important market. The first blows came last year, with an economic slowdown and jitters about the political transition. Now, a crackdown on corrupt gift-giving and a populist backlash against ostentation have added to the woes. The outlook for luxury-goods firms appears to have dimmed. Internet users have posted incriminating pictures, for example of poorly paid bureaucrats wearing suspiciously pricey watches, which have caused heads to roll. Mobs have also disrupted banquets deemed to be too lavish, on occasions forcing officials to their knees to beg for forgiveness. This has traumatised some purveyors of conspicuous consumption. Beijing Xiangeqing, an upmarket catering outfit that is usually highly profitable, plunged into the red last quarter. Sales of shark fin, the key ingredient of a soup served at fancy dinners, are down by around 70% year-on-year. Imports of bottles of Bordeaux costing more than $800 have collapsed. But look beyond the lavish public banquets and a more complicated picture emerges —AND NOT JUST BECAUSE DEVIOUS OFFICIALS ARE NOW THROWING THEIR EXTRAVAGANT PARTIES IN private. It is true that some luxury-goods firms are grappling with slowing demand in China: imports of Swiss watches, for example, fell 24% year-on-year in the first quarter of 2013. But Andrew Keith of Lane Crawford, a high-end department store that first opened in Hong Kong in 1850, reports no slowdown at his stores there or in Beijing. Burberry, a British fashion brand, enjoyed sales growth in China of about 20% in the year to March. Sales of private jets in China are still soaring. So what is really going on? It seems that China remains the biggest prize in the luxury industry, but the low-hanging fruit is gone. Luxury firms must now venture beyond the coastal cities where they have made easy fortunes, cultivate new types of customers and market niches, and experiment with new business models. It will be worth the effort. Despite the recent troubles, Bruno Lannes of Bain & Company, a consultancy, insists that â€Å"Chinese have become, and will remain for a long time, the most important luxury consumers. † His firm estimates that luxury sales in greater China (which includes Taiwan, Hong Kong and Macau) will grow by 6-8% this year, ? 2 ? ? 3 ? to exceed $35 billion, making it a luxury market second only to America. But even that does not tell the full story. China’s rich are travelling more and farther, and do lots of luxury shopping on their travels, especially in Europe, whose weak currencies encourage Chinese visitors to splash out. Measured by the nationality of the buyer, China is now the world’s biggest luxury market, and growing fast (see chart). Last year mainland Chinese took 83m foreign trips, up 18. 4% on 2011. Global Blue, a big tax-free-shopping firm, says its refunds to Chinese shoppers shot up by 58% last year to more than 24 billion yuan ($3. 9 billion). To make the most of this trend, firms need to rejig their shops worldwide. They need Mandarin-speaking assistants, VIP rooms big enough to accommodate large tour parties and payment systems that can handle Chinese credit cards. Philippe Leopold- Metzger, who runs Piaget, a Swiss watch and jewellery brand, says he regards the firm’s outlets in China itself more as showcases than profit-earners: half of his global business comes from mainlanders, but they mostly buy while on foreign trips. That said, there are still plenty of opportunities to expand sales inside China. Kent Wong, managing director of Chow Tai Fook, the world’s largest jeweller, with over 1,700 sales outlets on the mainland, says their takings are continuing to grow. Any weakness is seen chiefly in coastal cities exposed to China’s struggling exports. In the interior, where locals are not yet used to foreign shopping jaunts, â€Å"middle-class incomes are still rising. † Luxury firms are having to adapt to this fragmentation in the Chinese market. Whereas flashy â€Å"bling† still sells to the new money in smaller, interior towns, globetrotters from the coastal cities are returning from their travels as more knowledgeable and demanding shoppers. Armando Branchini of Fondazioni Altagamma, the Italian confederation of luxury brands, says such customers look for more subtle and modern designs. Digitally challenged Over two-thirds of Chinese use the internet to research brands, but most luxury firms have pitiful digital strategies. One study found that luxury websites take four times as long to load in China as elsewhere (because most firms do not put servers inside China’s Great Firewall, which slows access to foreign sites) and rarely offer yuan prices or purchasing options. Mobile commerce is growing in China, but few luxury firms’ websites are optimised for mobile devices. As the tastes of rich Chinese evolve, business models combining local flavour and global savvy are emerging. Qeelin, recently bought by Kering, a French luxury house formerly known as PPR, is one example. Another is Shang Xia, a homeware label inspired by local crafts, launched in 2010 by Hermes, also of France. Under orders ? 3 ? ? 3 ? from the government in Beijing, foreign carmakers and their Chinese joint-venture partners are creating new, local brands: BMW will produce cars with the Zhinuo badge, and Mercedes will market new models under the Denza brand. So far, Chinese luxury buyers, especially of cars, have turned up their noses at domestic brands. But the hybrid brands may prompt them to reassess the â€Å"Made in China† label, says Michel Gutsatz of the China Europe International Business School. At a conference the school recently held, He Haiming of CCTV, China’s dominant national broadcaster, pointed out that â€Å"Made in Germany† and â€Å"Made in Japan† were also once derided, but are now marks of quality. As Europe’s luxury-goods firms grow from low-volume exclusivity to semi-industrial scale—thanks in large part to China’s voracious appetite for their wares—Mr Gutsatz argues that they â€Å"must think of economics† and consider manufacturing in China itself instead of mainly exporting to it. The business of getting wealthy Chinese to open their wallets is bound to go on evolving, but the opportunities for growth make it irresistible. From the print edition: Business.

Free Essays on Narrative

It took me eighteen years to realize what an extraordinary influence my mother has been on my life. She’s the kind of person who has thoughtful discussions about which artist she would most want to have her portrait painted by (Sargent), the kind of mother who always has time for her four children, and the kind of community leader who has a seat on the board of every major project to assist Washington’s impoverished citizens. Growing up with such a strong role model, I developed many of her enthusiasms. I not only came to love the excitement of learning simply for the sake of knowing something new, but I also came to understand the idea of giving back to the community in exchange for a new sense of life, love, and spirit. My mother’s enthusiasm for learning is most apparent in travel. I was nine years old when my family visited Greece. Every night for three weeks before the trip, my older brother Peter and I sat with my mother on her bed reading Greek myths and taking notes on the Greek Gods. Despite the fact that we were traveling with fourteen-month-old twins, we managed to be at each ruin when the site opened at sunrise. I vividly remember standing in an empty amphitheatre pretending to be an ancient tragedian, picking out my favorite sculpture in the Acropolis museum, and inserting our family into modified tales of the battle at Troy. Eight years and half a dozen passport stamps later I have come to value what I have learned on these journeys about global history, politics and culture, as well as my family and myself. While I treasure the various worlds my mother has opened to me abroad, my life has been equally transformed by what she has shown me just two miles from my house. As a ten year old, I often accompanied my mother to (name deleted), a local soup kitchen and children’s center. While she attended meetings, I helped with the Summer Program by chasing children around the building and performing magic tricks. Ha... Free Essays on Narrative Free Essays on Narrative It took me eighteen years to realize what an extraordinary influence my mother has been on my life. She’s the kind of person who has thoughtful discussions about which artist she would most want to have her portrait painted by (Sargent), the kind of mother who always has time for her four children, and the kind of community leader who has a seat on the board of every major project to assist Washington’s impoverished citizens. Growing up with such a strong role model, I developed many of her enthusiasms. I not only came to love the excitement of learning simply for the sake of knowing something new, but I also came to understand the idea of giving back to the community in exchange for a new sense of life, love, and spirit. My mother’s enthusiasm for learning is most apparent in travel. I was nine years old when my family visited Greece. Every night for three weeks before the trip, my older brother Peter and I sat with my mother on her bed reading Greek myths and taking notes on the Greek Gods. Despite the fact that we were traveling with fourteen-month-old twins, we managed to be at each ruin when the site opened at sunrise. I vividly remember standing in an empty amphitheatre pretending to be an ancient tragedian, picking out my favorite sculpture in the Acropolis museum, and inserting our family into modified tales of the battle at Troy. Eight years and half a dozen passport stamps later I have come to value what I have learned on these journeys about global history, politics and culture, as well as my family and myself. While I treasure the various worlds my mother has opened to me abroad, my life has been equally transformed by what she has shown me just two miles from my house. As a ten year old, I often accompanied my mother to (name deleted), a local soup kitchen and children’s center. While she attended meetings, I helped with the Summer Program by chasing children around the building and performing magic tricks. Ha...

Art appreciation class Essay Example

Art appreciation class Essay Example Art appreciation class Paper Art appreciation class Paper Aesthetics simply means relating to, appreciating, or perceiving the beautiful. Beauty, if it can be defined simply, means whatever captures your heart for that moment in time that you have been blessed. We are always told that beauty is in the eye of the beholder, but I think it is the perspective of that eye that makes anything even more beautiful. Beauty can be something to perceive or observe, but only when the spectator becomes a participant, can someone truly begin to appreciate it for all that it may have to offer. Many people may agree that something is beautiful, but the depth of that beauty can eventually become fathomless beyond the point of imagination if experienced. I remember fondly when, as children, we would run wildly across the field and lie on our backs as we let the blades of grass tickle our ears while the warm summer wind blew across the yard and swirled around us. The leaves of the trees could be heard taking deep breaths for the thicket just across the fence from where we would be. We would lie there gazing at the sky as the stage full of performing clouds of every shape and size would dance in front of us. For the adults, it must have appeared that our internal engines had finally run out of gas as we would limply fall or jump on the ground, when actually, play had merely taken a different form for a while. Those memories and visions are beautiful to think about; especially when considering the simplicity of life back then, and even more fun to remember when time stops and allows for reflection. Aesthetics is, as a parent, being able to watch my kids do similar things and it warms my heart like a warm July sun. Hearing the laughter ring through the air as they run and jump and play games that are not full of restricting rules, and barriers of guidance; watching them as they run in circles chasing leaves that are blowing across the ground, or catching flutter-bys on the wildflowers in the meadow. It is almost as if they are teasing the children to try and catch them if they can, and as the tiny creature grows weary of the game, it simply flies higher into the sky, out of reach, and away from the commotion. The children are simply bound by the ideal of being able to be together and have fun. Falling down means you simply get back up and run again without concern of hurt or pain because you have a task at hand that needs immediate attention have fun. Somewhere in the deepest part of all our lives, is a special moment in time where we thought we could live forever. The days of Peter Pan and Wendy and never growing up were at one point in our lives, something we thought we could do; some may have even believed they could fly like those fabled characters or have powers like their favorite superhero. So if the saying beauty is in the eye of the beholder is true, then things like hearing a babys laugh, and seeing a childs first steps; or looking into your lovers eyes must surely be things of beauty. But when it is all said and done, in those last fleeting moments of life, if there is a loved one to offer a hand to hold, then all things transcend from being beautiful, and they become priceless.

Position entirely your own about what 'college level writing' should Essay

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Marketing Management Research Paper Example | Topics and Well Written Essays - 2750 words

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