Human Resource Management And The Role Of Human Resources...

The changing role of Human Resources and the role of the Human Resources Business Partner Prepared by: Taznah Prins Prepared for: Anita Abbott Submitted on 16 October 2016 SIT-2016-MTG302.8 Table of Contents 1. Executive Summary 1 2. Introduction 2 3. Background 2 4. Literature review 3 5. Data collection plan and rationale 4 6. Conclusion 5 7. References 6 8. Appendices 6 8.1 Appendix A – Questionnaire 6 8.2 Appendix B – Email to the survey participants 8 1. Executive Summary Several studies in the field of Human Resource Management concentrate on the importance of a Human Resources Business Partner to the organisation’s performance. Bredin (2008) notes a shift from traditional to strategic Human Resources Management and the implications for the organisation. Ulrich (1997) suggested how Human Resource Management and the role of a Human Resources Business Partner can contribute to an organisation’s competitive advantage. The objective of this literature review is to provide a reasonable understanding regarding the various roles and structures in Human Resources. It looks at changes, barriers, challenges and the implication of those changes faced by a Human Resources Business Partner when moving into the role of strategic business partner. Adding value to the organisation’s strategic outcomes by knowing the business and applying their knowledge to implement change. 2. Introduction Business today is competitive and driven by a precipitous market,Show MoreRelatedHuman Resource Management Roles592 Words   |  3 PagesHuman Resource Management’s Role in the Health Care Industry HCS/341 Human Resources in Health Care January 9, 2012 Diane Rodriguez â€Æ' Human Resource Management’s Role in the Health Care Industry Human Resource Management helps healthcare organizations maintain a great relationship between the employees and their organization. Human Resource department of an organization has multiple responsibilities and its primary purpose is to improve the productive contribution of people within anRead MoreThe Role Of Human Resource Management Essay1631 Words   |  7 Pages Literature Review The role of human resource management is to assist managers in strategically managing people as business resources (Bianca, 2016). Implementing strategies that increase employee commitment to the organization begins with recruiting and matching employees with the right positions that fit their qualifications (Bianca, 2016). Hiring a strong workforce is a primary goal of human resource management. There are many challenges and guidelines put into place to ensure fair practicesRead MoreRole of Human Resource Management673 Words   |  3 PagesPart 1 Human resource management has several areas in common between organizations; they deal with the legal activities of the client, ensure that job descriptions are accurate, interview, train, manage EEO and Affirmative action, and ensure compliance to a wide spectrum of regulations. Recruitment and training have been part of HRM for decades, and overall considerably between clients. HRM usually does the advertising, screening, and initial testing; then once hired, basic training and orientationRead MoreHuman Resources Management Roles633 Words   |  3 PagesHuman Resources Management Roles Rebecca Persinger HCS/341 September 12, 2011 Colin Smith Human Resources Management Roles Human resources departments (HR Departments) are important and vital assets in a health care organization because HR Departments understand what health care is from a payers, physicians, consumers, regulators, and employees perspective. HR Departments provide strategic planning and functional support to an organization. HR Departments need to work with individualsRead MoreChanging Roles in Human Resources Management1136 Words   |  5 Pagesâ€Å"The concept of â€Å"human resources management† implies that â€Å"employees† are resources of the company† (Noe, Hollenbeck, Gerhart, Wright, 2007, p. 2.). The human resources department traditionally has been seen by organizations as a necessary expense, rather than a value to the company (Noe, Hollenbeck, Gerhart, Wright, 2007, p. 1). Human resources management involves many crucial jobs, some of which include handling people in a professional manner, good intuition and adaptability, creativityRead MoreRoles And Importance Of Human Resource Management Essay1693 Words   |  7 PagesAnswer1. Roles and Importance of Human Resource Management Human Resource Management is the procedure of requirement, selection, giving orientation , making giving trainings to employees and the creating skills, appraisal of worker , giving remuneration and advantages, benefits, providing motivation, keeping up workers security, welfare and wellbeing by following work laws of concern state or nation. Human Resource Management is the procedure of usage of accessible restricted talented workforceRead MoreStrategic Role Of Human Resource Management1550 Words   |  7 Pagesthe face of increasing competitive environment organisation needs to focus on the value of investing human resources as a major competitive advantage. It is important to set a HRM to meet those advantages to meet company’s objectives with the flexible environment. Schuler (1992) defines strategic human resource management as â€Å"the integration and adaption to ensure (1) human resource management is fully with the strategy and the strategic needs of the firm (2) HR polices cohere both across policyRead MoreAnalysis of the Role of Human Resource Management1783 Words   |  8 PagesAnalysis of the Role of Human Resource Management Executive summary The main aim of this report will explain human resource management in corporations. Human resource management plays an important role in the development of corporations. Corporations take human resource management to improve the efficiency and lower the cost. Firstly, in this report, related theories and practice of human resource management would be explained conjunctly in order to show the concepts and knowledgeRead MoreThe Role Of Human Resource Management And Operations3205 Words   |  13 PagesAir Transport Management and Operations Contents 1.0 Introduction 2.0 Principles of management 2.1 – Planning 2.2 – Organizing/controlling 2.3 – staffing 2.4 – controlling 2.5 – Management in Airline Industry 3.0 Human Resource Management 3.1 - History of Human Resource Management 3.2 - HRM vs PM 3.3 - Abraham Maslow’s theory 3-4 - HRM in Singapore Airlines Read MoreStrategic Role Of Human Resource Management Essay1813 Words   |  8 PagesThe human resource management refers to the activities that an organization uses, to implement a labor force in an effective manner; these activities are: the determination of the human resources strategy of the company, recruitment, performance evaluation, the administrative development, and remuneration and labor relations. The strategic role of human resource management in itself is complex in a national company, but it is even more in an international company, where recruitment activities, administrative

Do we have a defensible account of what is to be a person Free Essays

To support the assertion that a person exists as a person in their individual unique position and that, they do not, cannot and can never occupy the space and position of another person must be proven using unchallengeable, unquestionable or unchanging evidence. Before we begin answering this question, we must first of all establish who and what a person is: i.e. We will write a custom essay sample on Do we have a defensible account of what is to be a person? or any similar topic only for you Order Now what are the basic and universal characteristics of a person? Where does the definition of a person begins and ends along the continuum that is occupied by all species – they could be hominoids – monkeys, baboons, apes, chimps, or non-person species etc†¦.† When does a person cease being a person to become a non-person? Is this a reversible process – if so, why? If not, why? According to Wiktionary a person is a human being, then a human being is defined as man, the characteristics of man are identified from the later â€Å"human being† being signifies existence, human means belonging to the species of Homo sapiens some of the characteristic that would be associated to this is ability to express, feel, all humankind characteristics like being weak or fallible. Where then do we find the person in the human being is it the physical body of an individual being? Aristotle says man is a logical â€Å"word using† animal and a featherless two footed animal. These however, are not the only differences. A lot of other animals share these characteristics for instance insects and apes though remotely but it emerges that people are distinctly quite distinctive, befitting account of what it is to be a person could give the core of this distinction hence illustrating why certain characteristics are important and the others but incidental John Haugeland Noà »s, Vol. 16, No. 1, 1982. We are told, that modern philosophers and Christians interpreted Aristotle’s â€Å"logical† as â€Å"rational† thus proposing this rationality as our principle differentia, therefore Descartes maintains that people can talk because they reason and he could have stated the same on other characteristics. Contrary to other animals humans have a highly developed brain with an ability to reason abstractly, use words and examining thoughts, it is due to this mental capacity together with their body structure that allows their upper limbs to make more use of tools than other animals. Human beings are social by nature a characteristic of most primates; nevertheless they are more skillful in using systems of communication for self-expression, interaction, exchange of ideas and planning. Man has put in place social structures made of competing and cooperating groups such structures are, families marked by blood relations and other relations, nations originating from geographical boundaries, social groups and so on. These interactions between humans have put in place a wide variety of traditions, rituals, ethics values laws and social norms which are the foundation of a human society. Man has a clearly noticeable recognition for beauty and tastefulness which is compounded by the human desire for self-expression has given rise to cultural inventions and innovations such as art, literature and music. Humans are distinct for their desire to understand and influence the world around them, man seeks to explain and manage natural occurrences by science, mythology, philosophy and religion, this curiosity in man has led to development of tools and skills, this may be one of the most significant characteristic of human beings. It is by these characteristics: Anatomical structures, mental abilities, social responsibility, cultural norms, conscious and unconscious will and freedom of choice, innovativeness that we define a person. This may be the basic and universal characteristics of a person. How to cite Do we have a defensible account of what is to be a person?, Papers

Chasidim And Old Order Amish A Comparison Essay Example For Students

Chasidim And Old Order Amish: A Comparison Essay Chasidim and Old Order Amish: A ComparisonThe two groups to be examined are the Chasidim and the Old Order Amish. We will begin with a brief look at the history of each group. The Chasidim, or Hasidim, as more commonly known, are a cult within the tradition of Judaism. The word ?Hasid? derives from the Hebrew word for ?pious?. Hasidism dates back to the early eighteenth century and originated in central and Eastern Europe. Its founder was a man named Israel ben Eliezer (c.1700-1760). He is otherwise known as the Baal Shem Tov. In Hebrew ?Baal Shem? means, ?master of the name?. It is a title given to men who are endowed with mystical powers. According to Hasidic belief, Adonai (God) chooses these men. The Baal Shem Tov taught a new way of practicing Judaism that was strikingly different than what was considered acceptable at that time. It was his contention that God was everywhere and in all things?including man. There was no need for rigorous study of Torah (the Pentateuch, or Five Books of Moses). A mans education?or lack thereof, is unimportant. Accordingly, an honest prayer from an unlearned Jew is just as powerful than a prayer made by a talmid chache m (an expert in Talmud). The Besht insisted that unity with God was possible through spontaneous prayer, ecstatic emotion, song, and dance. Jews were to embrace their raw emotions, release their passions?and not to suppress them as they might interfere with the analytic study of Judaism. This new way of worship was unlike anything that had been previously seen in Judaism. It appealed to great numbers of Jews, namely the uneducated masses. The rise of popularity of Hasidism was also aided by its timing. As Leo Rosten writes about the Baal Shem Tov in his book The Joys of Yiddish, ?He brought the excitement of hope into the lives of Polish Jewry, who had been decimated during a decade of savage Cossack progroms.? Despite the renewed enthusiasm it engendered, it also found strong opposition, namely from the misnagdim. For the misnagdim, study figures as the supreme religious act. This is not so for the Hasidim. The teachings of the Besht place an emphasis on the doing of mitzvahs. The literal translation of this Hebrew word is ?commandment? but when used commonly ?mitzvah? refers to any virtuous deed. The Talmud-studying community considered the Baal Shem Tov outrageous and heretical. However, this did not appear to bother the Besht over-much as he derided the learned Talmudists, branding them sterile pedants who ?through sheer study of the Law have no time to think about God. Despite the opposition the Hasidim grew to i nclude approximately 10,000 Jews. After the death of the Baal Shem Tov in 1760, Rabbi Dov Baer took over as the leader of the Hasidim. It was during his leadership that the teachings of the Baal Shem Tov were organized into a set doctrine. Hasidim membership grew during this period, causing Jewish authorities to grow concerned and subsequently to impose a ban on Hasidim. Nevertheless, Hasidism continued to thrive in Europe until the rise of the third Reich. It was after the devastation of the Holocaust that the Hasidim immigrated to the United States. The decision to leave Europe for America did not come easily, ?Many Hasidim feared that the religious and political freedoms of the United States would finish the job that Hitler could not finish in the ovens of Auschwitz.? . Like the Hasidim, the Amish descended from a larger religion. In their case, the Amish stem from the Anabaptists. The Anabaptists were a sixteenth century religious group. Anabaptist beliefs included adult baptism and worship held in the home and n ot at a church. These are beliefs that the present-day Amish hold. The Anabaptists suffered a split as a result of disagreements over basic religious practices. Menno Simons, a Dutch Anabaptist, founded one of the splits. His followers were known as the Mennonites. This group faced heavy persecution and eventually fled to Switzerland. It is from the Mennonites that the Amish descend; Jakob Amman, a Mennonite preacher, founded his own branch which came to be known as the Amish. Parent EssayLeo Rosten. The Joys of Yiddish. (New York: Pocket Books, 1970). p. 24. William M. Kephart and William W. Zellner. Extraordinary Groups: An Examination of Unconventional Lifestyles. ?The Hasidim?. (New York: St. Martins Press, 1998), p. 171. William M. Kephart and William W.Zellner. Extraordinary Groups: An Examination of Unconventional Lifestyles. ?The Old Order Amish?. (New York: St. Martins Press, 1998), p. 6. William M. Kephart and William W. Zellner. Extraordinary Groups: An Examination of Unconventional Lifestyles. ?The Old Order Amish?. (New York: St. Martins Press, 1998), p. 6. Philip K. Bock. Rethinking Psychological Anthropology. (Prospect Heights, Illinois: Waveland Press, Inc, 1999), p. 235. Leo Rosten. The Joys of Yiddish. (New York: Pocket Books, 1970), p. 307. William M. Kephart and William W. Zellner. Extraordinary Groups: An Examination of Unconventional Lifestyles. ?The Hasidim?. (New York: St. Martins Press, 1998), p. 196.

The Levels of Meaning in Blake’s “London”​ an Example of the Topic Personal Essays by

The Levels of Meaning in Blake’s â€Å"London†Ã¢â‚¬â€¹ by Expert Suzzane | 07 Dec 2016 William Blake is a prolific poet whose works can be read on many different levels. His Songs of Innocence and Songs of Experience are fine examples of this. Blakes London is a masterpiece in that it presents a view that can be read on religious, political and social levels through its masterful use of syntax and diction. Need essay sample on "The Levels of Meaning in Blakes London" topic? We will write a custom essay sample specifically for you Proceed Clearly, the title of the poem London sets the reader up to view the city through the eyes of the speaker. Andrew Moore notes that modern readers can identify more with the poem than perhaps readers in Blakes time because our association with the dirt and poverty of urban areas as nightmarish is more rooted in modern reality than those of the earlier era. He comments that it exposes the gulf between those in power and the misery of poor people (Moore). Thus, Blakes poem can be red on a social level. Certain images in the poem aid in the social commentary that Blake is elucidating. First, the Marks of weakness, marks of woe draw the reader into the sadness and oppression of the London streets. The repetition of the cries of various voices in the streets, the cry of every man, the infants cry, the chimney-sweepers cry, and the cry of the harlot and her newborn, give a continuous sound to the hopelessness. Moore again comments that this last cry is the most damning, in that the harlots cry is a curse on the traditional, societal values of marriage and family. He says the cry of the child-prostitute is the truth behind respectable ideas of marriage. New birth is no happy event but continues the cycle of misery, and the wedding carriage is seen as a hearse, leading to a kind of death (of innocence? of happiness?). The word plagues here suggests the sexually transmitted diseases which the "youthful harlot" would contract and pass on to others (men married for convenience but with no desire for their wives), giving her cursing words real destructive power (Moore). Sadly, as Blake is clearly noting, the prostitute has become what she is because of her eternally dismal situation and is thus a symbol of a declining social morality (Rix 28). Thus, the sounds from the streets illuminate significant societal weaknesses and woes, as Blake promises in line four. As Lambert pens, The harlot--a perverse mother figure--passes down to her child a legacy of corruption and contagion, one that likewise infects the marriage institution (and, by association, the Church), ensuring for posterity an endless cycle of excoriation and oppression (141). There seems to be no room for redemption or reversal of this horrendous trend. The visual image of the manacles is also significant. He notes that the mind-forged manacles act as iron restraints on the common man. A forge is a fire which creates the manacles, just as the mind which descends into hopelessness creates the same restraints for an impoverished and oppressed citizen. Of course, manacles are used on prisoners, insinuating that societys inequalities can create prisoners of its citizens. Moore notes that this image is even an allusion to Rousseau, who notes that Man is born free, but everywhere he is in chains in which they [the manacles] come from the ideas and outlook imposed on us by external authority (Moore). However, these weaknesses and woes do not stop at the societal level. They continue to traverse the mere society of common inpiduals to the upper realm of the political elite. First, Blakes first two lines illustrate a concept of British political mandates that few modern readers may understand. The lines, I wandered through each chartered street / Near where the chartered Thames does flow, reveals a concept of rule which involved the ownership of public passages, like the street and the river. Moore says, it is a matter of fact that charters were granted to powerful people to control the streets of London and even the river. It is absurd that the streets are "chartered" (not free to ordinary people) but blatantly so in the case of the mighty river, which cannot really be controlled by the passing of a law. However, every face that the speaker meets seems to echo this absurdity. War is definitely an issue which is politically volatile. In 1793, Londoners did feel the threatening tug of impending war and a growing antiwar movement was rising. Rix calls Blakes view to be nearly prophetic; In fact, Blake was nearly right in his prognosis, as the discontent with the governments recruiting tactics flared up in the violent anticrime riots of September 1794 (29). In London, the hapless soldier's sigh / Runs in blood down palace-walls, indicating an anti-war stance with the archetypal image of blood. In a similar poem also by Blake, The French Revolution, a nearly identical image is presented as blood runs down the pillars of French castles (Rix 29). Clearly Blake was opposed to the impending upheaval that would cause additional pain on London society. Another political issue, which derives arguably from a social issue, is one that Blake illuminates in other poems. That is the concept of child labor and the lack of legislation barring this type of abuse and torture. The chimney sweeper, for which Black appeared to have a very soft heart, is the central image for this line of political comment. Of course, the use of children to work until their deaths in the sooty chimneys of London is an embarrassing and despicable era of the past. Because readers of Blake will recognize this subject as the title of other poems, this image can actually stand alone. However, it does correlate in this poem with the image of the blackened church. This image links the sooty chimney-sweeper with the hapless soldier. Black, being an image of wide interpretation can be both a literal visual image and a figurative image of evil and chaos. Line 10s blackening church is seen as a most cunningly ambiguous description which has spawned much debate. Lambert cites Walter S. Minot, for example, who takes the stance which designates blackening an intransitive verb that describes . . . the blackening of the church by soot (141). Additionally, he cites Michael Ferber who views the Church as an agent which is blackening [v.t.] the minds of the sweepers, manacling them to keep them in thrall to her mystery and tyranny (Lambert 141). Finally, Lambert himself concludes that the blackening is the smoke of London commerce . . . [which] . . . blackens the church's once white limestone after which Albion was named (141). According to these three interpretations, this black color represents the economic and religious presence of the Church. It is presented as a mysterious and tyrannical force which keeps people in line out of fear. Similarly, it is treated as vice of the Church, with its focus on obtaining wealth, or perhaps conversely, as the draw of more economic gain for factories, (represented by the soot), has dulled societys feelings of obligation and affection for the Church and for religion and morality as a whole. Possible Blakes view embodies all three of these. Lambert concludes that this metaphor is indeed a double entendre, but that as such it also plays an integral role in furthering one of the poem's major themes: the reflexive and cyclical nature of institutional oppression (141). Indeed, economic, social, political and religious influences have contributed to the downtrodden state of those that Blakes speaker sees on his wanderings through London. If this oppression is Blakes theme, then what might the poem be saying about the outlook for these inpiduals? It seems that some critics feel that one of Blakes points seems to be revealed, again, through sound. Graves notes that in many anthologies, the editors point out that the poem seems to imbed, acrostically, the word hear. While this may just be a type of game, by the poet, its thematic connection may be that speaking out and getting others to listen may be the answer for the oppressed who seem to only hobble along accepting their lot. Other examiners have observed that this echo resounds through several syntactical and rhetorical techniques in the poem. Graves explains this concept in the following: The echoic repetition hear/HEAR/hear epitomizes a key rhetorical technique in the poem, which gains much of its force from linked echoic forms including syntactic parallels, reiterated diction, and witty phonic doublets. For example, the verses repeat five other substantive words besides HEAR: charterd; cry (thrice); mark/Marks; street/streets; and Infants...The end rhymes, too, are inevitably phonic echoes. Notably, hear cooperates in two pairs of rhymes hear/fear and hear/tear.Assonance and alliteration predictably create other kinds of echoism, as do three other features: (a) syntactic parallelism (see, for example, lines 57, 10). (Graves 132-133). This interpretation makes sense as each of these repeated words and phrases has to do with a sound, the sounds of voices of the people. Graves use of the word echo is appropriate, as the sounds of grief do seem to reverberate off the walls of the city buildings. London is not an easy poem to read. While one might be put off by its initial sense of simplicity. However, it can be interpreted on many levels. These are social, political and even religious. While Blake does not supply any overt recommendations for the oppressed, he does seem to make a point with his syntax that speaking out, whether it be through poetry, essay, oration or any other medium, is perhaps the only way to change ones situation. Works Cited Blake, William. London. Retrieved 3 June 2007 from http://www.eliteskills.com/c/5099 Graves, Roy Neil. Blake's London. Explicator 63.3, Spring 2005: 131-136 Lambert, Stephen. Blake's London. Explicator 53.3 Spring 1995: 141 Moore, Andrew. London. Poems by William Blake. 2002. Retrieved 3 June 2007 from http://www.universalteacher.org.uk/poetry/blake.htm#lon Rix, Robert W. Blake's Auguries of Innocence, The French Revolution, and London. Explicator 64.1, Fall 2005: 27-29.

Antony vs Brututs essays

Antony vs Brututs essays Julius Caesar was killed on March 15, also known as the ides of March. He was at the peak of his power and domination of the world. The Council of the Roman Empire intended to crown Caesar king of the entire Roman Empire. Caesar would be the most powerful man on the earth and that frightened even some of his closest friends. Cassius, a once loyal follower of Caesar devised a plan to kill Caesar for his ambition and thirst for power. Along him he dragged Brutus, one of Caesars closest friends, into the scheme. Brutus was a loyal to Caesar, but stated he cared more for Rome, and in Caesars ambition for power, Brutus said it was not in the greater benefit of the Roman people. Following the murder of Caesar, Antony, an always loyal friend to Caesar, walks in and finds the Conspirators surrounding Caesars dead body. He doesnt agree to what they have done, but he cant express his disgust. However, he is given the right to speak for Caesars honor in front of the Roman people and this is one of the most memorable speeches in the history of time. Brutus also speaks, but he couldnt persuade the crowd more then Antony would. Following the departure of the Conspirators from Caesars the Capitol, Brutus speaks in the streets of Rome in front of a massive crowd. The others that didnt listen to Brutus, listened to Cassius speak on a separate street. Brutus begins by saying, yes he was a dear friend of Caesar, but his love for Caesar was unparalleled to his love for Rome. This is an valuable way to start out his speech declaring that his love for Rome is immense. He says would you rather have Caesar live and die all slaves or have Caesar killed and let the freemen live on. He makes and effective speech by saying as Caesar loved him he weeps for him; as he was fortunate, I rejoice at it; as he was valiant, I honor him; but as he was ambitious, I slew him. This part of the speech is quite effective,...

Sweet Baby Shower Blessings

Sweet Baby Shower Blessings Baby showers are the most precious moments in the life of a to-be mother. She is filled with thoughts about her life being about to spin out of control. But a baby shower reminds her of the joys of motherhood. It is an occasion where friends and family members bestow their blessings and bring their good wishes. Here are some baby shower sayings to eloquently essay your thoughts if you are in a dilemma as to what to write on that baby shower card you just bought. Personalize your gifts and cards with these baby shower sayings. These lovely baby shower sayings will certainly linger on in everybodys memories. Baby Shower Blessings Mark TwainA soiled baby with a neglected nose cannot be conscientiously regarded as a thing of beauty.H. Jackson Brown, Jr.Always kiss your children goodnight - even if theyre already asleep.Jean LiedloffA babys cry is precisely as serious as it sounds.Carole TabronA crying baby is the best form of birth control.Elinor Goulding SmithIt sometimes happens, even in the best of families, that a baby is born. This is not necessarily cause for alarm. The important thing is to keep your wits about you and borrow some money.Marion C. GarrettyMother love is the fuel that enables a normal human being to do the impossible.Sophia LorenWhen you are a mother, you are never alone in your thoughts. A mother always has to think twice, once for herself and once for her child.Ed HoweFamilies with babies and families without babies are sorry for each other.Rick BraggThis is a place where grandmothers hold babies on their laps under the stars and whisper in their ears that the lights in the sky are holes in the floor of heaven. AnonymousThis baby is your blessing,I wish happiness in every way,Good luck God bless,I sayAnd many blessings and wishes,To welcome baby into your life todayJarod KintzI haven’t the faintest idea how babies are born, probably because I fainted on the day I was born.Henry David ThoreauEvery child begins the world again.Jarod KintzI’m not opposed to new people, I just don’t like their packaging (diapers).Carl SandburgA baby is God’s opinion that the world should go on.Don HerroldBabies are such a nice way to start people.Patrick RothfussIve never really understood the desire people have to quantify a baby. Hes X big and Y long, As if the baby is a fish youre not sure youre going to keep. Or some prize potato youre hoping will win a prize at the county fair.AnonymousTen fingers, ten toesShes laughter and teardropsSo small and brand newAnd amazingly angelicShes sent to bless youShes one special BabyThe best of lifes treasureAnd will grant and bless youMany hou rs of great pleasure. Erica EisdorferFor having a babys sweet face so close to your own, for so long a time as it takes to nurse em, is a great tonic for a sad soul.Edwin H. ChapinNo language can express the power and beauty and heroism of a mothers love.AnonymousTake a sprinkling of fairy dust,An angels single feather,Also a dash of love and care,Then mix them both together.Add a sentiment or two,A thoughtful wish or line,A touch of stardust, a sunshine ray...Its a recipe, for a Baby Girl truly fine.John StevensonA mother does not become pregnant in order to provide employment to medical people. Giving birth is an ecstatic jubilant adventure not available to males. It is a womans crowning creative experience of a lifetime.Charles DickensI love these little people; and it is not a slight thing when they, who are so fresh from God, love us.Jodi PicoultNewborns reminded her of tiny Buddhas.Samuel HoffensteinBabies havent any hair;Old mens heads are just as bare;Between the cradle and the graveLie a haircut and a shave Lish McBrideYou know what the great thing about babies is? They are like little bundles of hope. Like the future in a basket.Tina FeyAh, babies! They’re more than just adorable little creatures on whom you can blame your farts.

The Financial Statement With the Continental Model Emphasizing Research Paper

The Financial Statement With the Continental Model Emphasizing Creditors Protection - Research Paper Example One practical difference that comes immediately to mind as a result of the above factors, is the different method of depreciation followed in the United Kingdom and Germany, which are at the opposite ends of the spectrum. Whereas in the United Kingdom depreciation is determined according to custom with, â€Å"convention and pragmatism, rather than exact rules†¦[determining] the method of depreciation, estimates of the scrap value and the expected length of life† (Ferrari L 2005). In Germany on the other hand, tax regulations lay down all these aspects in detail, leaving no room for subjectivity or manipulation. Needless to say, the financial statements of the same company prepared using different accounting practices would have different degrees of transparency. The more transparent the financial statement, the higher the quality and the more its value to investors and shareholders. Another difference lies in the realm of public disclosure. On the Continent, shareholdings are likely to be concentrated in the hands of a few institutional investors like banks and contacts between the company and the bank are likely to be kept confidential. Whereas, when there are more diverse shareholders, public disclosure is more common, allowing a greater number of people to asses the financial viability of a company and its future prospects and potential for growth. These differences in accounting practices, however, are a handicap in the increasingly globalized marketplace. Differences between accounting systems make it difficult to compare the relative worth of a company from an investor’s point of view, especially when the investor could well be from yet another country.

Discussion Question Assignment Example | Topics and Well Written Essays - 1250 words

Discussion Question - Assignment Example However, given that one third of cancer cases can be traced to lifestyle, some cases can actually be prevented through adoption of healthy behavioural and dietary habits. To this end, the global health agencies have embarked on a sensetization campaign aimed at reducing cancer deaths by 8 million within a decade. Although numerous studies have been conducted to establish the real cause of cancer, none has given a definitive answer to this problem. Several factors both genetic and environmental are pointed out as likely causes. However, it is important to note that less than 9% of cancer cases are as a result of inheritance. Most cases are due to mutation of oncogenes caused by environmental elements such as cigarettes, alcohol, radiations and chemicals. In this regard, cancer is defined as a disease caused by uncontrolled growth and multiplication of body cells (Raymond, 2007). Through cell division and growth, the body is able to produce more cells needed for healthy existence. Howe ver, in some instances, the abnormal cell division and growth occurs leading to production of many cells some of which are not needed by the body. These extra cells gather to form either benign or malignant tumor. However, a benign tumor does not pose health risk because they do not move to other parts of the body. In the contrary malign tumors also known as cancerous cells multiply and damage neighboring tissues. In addition, they can separate from parent organ and spread to other parts of the body through the blood and lymph. With regard to cancer, diagnosis refers to the process of trying to establish whether the disease is actually cancer and its possible causes. It involves the removal of tissues from affected organs by a surgeon for examination under microscope by a pathologist. There are various types biopsy conducted on cancer suspects depending on the part of body being examined. When a needle is used to suck fluid from tumor cell, then the process is referred to as needle aspiration biopsy. Other types include excisional biopsy where the whole tissue is removed and incisional biopsy where part of the tissue is detached. After the diagnosis has been done, the process of examining its extent (staging) follow. This process is essential because it helps in determining the stage of cancer. There are four cancer stages often written in Roman numbers. Stage I imply that the tumor is small usually less than 2cm and still confined in the organ. Stage II cancer is bigger, usually 2-4 cm has not started spreading. Stage III cancer means the tumor is more than 4cm and has began spreading to the lymph nodes. Finally, stage IV means cancer has spread to other body organs Besides, staging help the physician to determine the type of tumor, check the spread, prescribe suitable treatment and predict the patient future outlook (Susan, Marsha and Margaret, 2009). Staging is preceded by clinical investigations such as surgery, blood test and medical scanning. Radiation i maging is the most common method used in staging. This can be done through Positron Emission Tomography (PET) and Computerized Tomography (CT) scans. Cancer like all other diseases is associated with various general and specific complications. Among the most prevalent complications is a neurological condition called brain metastases. It is estimated that 23% of cancer patients are affected by this condition. It is brought about by the spreading of tumors from other organs to the brain. Some of its side effects

Distracted driving Essay Example for Free

Distracted driving Essay Introduction – Distracted driving is a growing and dangerous problem in today’s society that can lead to accidents causing injury and even death. Risk factors with distracted driving: Talking on a cell phone while driving Younger, inexperienced drivers under the age of 20 may be at increased risk; they have the highest proportion of distraction-related fatal crashes. There are three main types of distraction:  ·Visual: taking your eyes off the road;  ·Manual: taking your hands off the wheel; and  ·Cognitive: taking your mind off of driving. Statistics on distracted driving: 69% of drivers in the United States ages 18-64 reported that they had talked on their cell phone while driving within the 30 days before they were surveyed. In Europe, this percentage ranged from 21% in the United Kingdom to 59% in Portugal. Conclusion Mobile phones have immense public utility, improving communication in social and commercial interactions. Nonetheless, their role in driver distraction and consequently in road traffic crashes means that some measure of â€Å"reining in† their use while driving is required. References National Highway Traffic Safety Administration. Facts and Statistics. Available from http://www.distraction.gov/content/get-the-facts/facts-and-statistics.html. Accessed October 9, 2014 National Highway Traffic Safety Administration, April 2013. Publication no. DOT HS 811 737. Available from http://www-nrd.nhtsa.dot.gov/Pubs/811737.pdf. Accessed October 9, 2014. Centers for Disease Control and Prevention. Mobile Device Use While Driving — United States and Seven European Countries, 2011. MMWR 2013 / 62(10);177-182. Olsen EO, Shults RA, Eaton DK. Texting while driving and other risky motor vehicle behaviors among US high school students. Pediatrics. 2013;131(6):e1708-e1715. Federal Railroad Administration. Restrictions on Railroad Operating Employees’ Use of Cellular Telephones and Other Electronic Devices. Washington, DC. US Department of Transportation, Federal Railroad Administration, 2011.

Homeschooling: A Growing Trend Essay -- Education, Parents, early edu

Introduction Today, many parents are homeschooling their children. A U.S. Department of Education’s report shows that approximately 1.5 million children were being homeschooled in 2007 (Lips & Feinberg, 2008). This is almost 3 percent of all school age children (Lips & Feinberg, 2008). A private researcher, the National Home Education Research Institute, estimates 2.5 million children were being homeschooled in the 2007 – 2008 academic years (Lips & Feinberg, 2008). By either count, homeschooling is growing exponentially. Parents have been teaching their children at home for centuries. During the 1970s, the interest in homeschooling increased. Legal advocates had lots of opposition when pressing for the legal right to educate their child at home and change compulsory school attendance. The National Education Association fought to place restrictions on home schooling. However, most of the efforts have failed. As a result, homeschooling is legal in every state. Reasons for Homeschooling Growth There are numerous reasons why parents turn to homeschooling. Changes in the families and public schools drive the increase. Public schools grew larger, more bureaucratic, and more impersonal. Parents felt more alienated as the school was less responsive and less adaptive to cultural needs. This was combined with the loss of the Christian culture and curriculum the parents found offensive or against their social values (Gaither, 2008). The major reasons for homeschooling cited by two-thirds of the parents interviewed are concern about the school environment, dissatisfaction with the academic programs, and the desire for religious or moral instruction (National Center for Education Statistics [NCES], 2004). Parents feel ... ...ated, this was not true of the homeschoolers. The homeschoolers also tended to vote more often. They were also involved in more community service than the general population. The homeschoolers were not isolated, but politically and socially active (Ray, 2004). Conclusion There are a growing number of homeschooled students and it appears homeschooling is successful. Most parents homeschool because of the environment, both academic and moral. The states need to insure all children are being educated. However, the requirements vary by state. Michigan is the most liberal, not even requiring homeschoolers to report to the state. The internet has expanded the types of homeschooling. Combined with the availability of the public school system for specialized programs, homeschooling is now a more popular option. Homeschooling will continue to be a growing area.

Reflection on “The Children’s March”

As I watched the video entitled, â€Å"The Children's March†, I just sat with mouth open as I watched the absolute dedication and passion for a cause. The kids decided to pick up the cause when the adults sat and did nothing in an effort to put an end to segregation in Birmingham, Alabama. As a teacher who strives to make multicultural education a daily routine within the classroom, I really think about how a unit in civil rights would be of huge benefit to kids in the 2nd and 3rd grades. This age to me is an age where they still have some of their usual belief that there is inherent good in everyone.It, unfortunately, is also an age where many students witness or experience racism on different level, whether it is towards a relative, or towards themselves. I think about the absolute power and solidarity that kids can find in watching a video like this as part of a civil rights unit and how it can often bring solidarity and belief in whats right to a classroom. I have personal ly seen this in a 3rd grade classroom that my son was in 2 years ago and it served to jump-start a belief within the classroom that â€Å"we are all in this together†.It really made for a cohesive and caring classroom atmosphere and the 3rd graders really seemed to understand the true dynamics of the civil rights movement. Some very endearing conversations were had between my son and his parents and to this day, his understanding of racism and the civil rights movement is an understanding of equality and concern that it could happen again. As a Jew, he is even more in tune with this so has mad a connection between this movement and the Statement, â€Å"Never Again† as was uttered by millions of Jews before they were killed in the German gas chambers.One of the things that strikes me as an educator is a similarity in what the kids did in Birmingham, and the approach that I believe will have to happen in order to create truly multicultural classrooms. First and foremost, too many of our educators that have been teaching for a long time are not prepared for change in the classroom. In our staff developments, more attention needs to be paid to having a truly inclusive multiculturally diverse classroom. Secondly, we are going to have to learn from our students. They come to us each year with a wealth of experiences and beliefs.It is our job as educators to figure out how to best make that unique characteristic a part of our diverse learning community within the classroom. If our kids are so accepting of each other and the similarities and differences that we all bring into the school, then we as educators need to realize that creates an initial bond within our classroom that is hard to break. Just as our parents disliked having people of color, or people with different sexual preferences around, our children today are growing up with that reality and they really don't think anything of it!Being in a class with kids of different ethnic backgrounds is p art of the unique tapestry of that class. Ultimately, having a classroom where multicultural diversity is our responsibility as educators. There will always be stumbling blocks that try to derail that effort, but as our kids overcome those barriers, so shall we as teachers. Let the kids help us understand that we're really no so different and that all any kid wants to do is learn and be accepted for who they are†¦.. a kid!

Thorn Queen Chapter Eleven

Along with Ysabel, Dorian sent me back with some shipments of food on credit. I almost would have thought he was trying to soften the blow of me being stuck with her, except Dorian was the type who would actually enjoy the thought of us having an uncomfortable trip. He would get a kick out of knowing how irritated I was and probably regretted he couldn't be there to witness our interactions. Nonetheless, I mitigated the discomfort by riding at the head of my group, sticking Ysabel all the way in the back behind my guards and Dorian's servants. Shaya was understandably surprised when we arrived back. I left her to distribute the food and deal with Ysabel. â€Å"Put her somewhere. Anywhere,† I said. â€Å"It doesn't matter to me.† â€Å"But why†¦why is she even here? That's Dorian's mistress.† â€Å"Oh, yes,† I said, watching as a scowling Ysabel stepped aside for the rest of the entourage spilling into my castle. I kind of took offense at the sneer she gave my residence, despite the fact that I knew it was in disarray compared to those of other monarchs. â€Å"Believe me, I know she is.† Shaya seemed mollified and distracted enough by Dorian's gifts that I was able to slip away without too much argument. I made the crossing back to my world, not even bothering to change clothes before I went. When I finally got back to my own house, I had the pleasant surprise of finding Kiyo lying on the couch. Three cats slept on the couch's back while one rested on its arm. The fifth lay sprawled across Kiyo's stomach. â€Å"That,† he said, â€Å"is a great dress. Smells a little like horse, though.† I glanced down at the purple silk dress, which was holding up remarkably well considering all the dust and sweat it had been subjected to today. â€Å"It was part of a diplomatic outreach.† â€Å"Dorian, huh?† â€Å"What was your first clue?† â€Å"The slit.† I headed across the living room, toward the hall that led to the other side of the house. â€Å"I'm hitting the shower. You want to go to Texas with me afterward?† Kiyo straightened up, spooking a couple of the cats. â€Å"Is that like a new restaurant? Or do you mean the state?† â€Å"State. I have to go talk to those two shamans that Roland told me about.† I glanced at a clock. â€Å"We'd probably have to stay overnight.† He considered. â€Å"If we can be back by noon tomorrow, I'll do it.† I assured him we could and then left to shower away the day's dirt. Miraculously-and a little disappointingly-Kiyo didn't come harass me while I cleaned up. He had a tendency to show up while I was showering and offer to â€Å"help† clean me off. Conscious of our time, he let me be, and a half-hour later, we were ready to hit the road. Yellow River was just over the Texas border, making it about a four-hour drive if we kept a little over the speed limit. Kiyo liked to drive-I think it was some manly instinct-so I let him. We stuck to casual topics, which allowed my mind to wander to the Otherworldly affairs on my plate. The whole stress of running and caring for a kingdom still weighed upon me, but I had the comfort of knowing I'd done what I could and that Shaya would manage the rest. That was her job. We both knew it, and she would perform her duties excellently. I needed to stop stressing about that. The missing girls†¦well, those were my problem. At least, I'd made them my problem. Meeting with these shamans in Yellow River would hopefully shed light on that situation, so until I saw them, there was no point in worrying about that either. Ysabel†¦yes, well, that was something worth worrying about. I'd just let a viper into my household and took some comfort in realizing that my reluctance to stay the night in my castle would probably save me from being smothered in my sleep. If I'd had my way, I would package her up and send her straight back to the Oak Land. My stupid promise bound me. Maybe she did have something useful to teach me, but I had no evidence that she'd actually try to be helpful. She'd probably just glare the whole time, no doubt paranoid I wanted to move in on Dorian†¦. Dorian. I sighed. He was a problem, one I kept thinking would go away but didn't. I needed him, and we both knew it. So long as I did, he was going to use that as leverage to keep seeing me and taunting me. For the most part, that annoyed me. I hated being part of his games. Yet, at the same time, there was always something irresistible about Dorian, something that made me laugh in spite of the exasperation he so often caused. And, yeah†¦I hated to admit it, but no matter how much I loved Kiyo, and no matter how much I'd washed my hands of the romance between Dorian and me, there was still a part of me that would probably always be attracted to him. Our night together still haunted my dreams. His hand on me earlier today had woken a lot of those feelings, and I couldn't help but imagine again how easy it would have been for him to slide that hand up my leg†¦. â€Å"Eugenie?† â€Å"Huh?† Kiyo's voice startled me out of my indecent thoughts. â€Å"What are you thinking about? You have the weirdest look on your face.† â€Å"Oh, well, I†¦Ã¢â‚¬  I was totally astonished when the next words burst out of my mouth. â€Å"How come we never have any foreplay?† Kiyo's hold on the steering wheel momentarily faltered, and I feared we'd run off onto the shoulder. He quickly regained control. â€Å"What are you talking about? Of course we have foreplay. Remember that thing I did with the honey last week?† â€Å"Yeah, I guess. But that's more the exception than the norm. We always just kind of jump right into it.† â€Å"You never really seem to mind.† He had a point. â€Å"No†¦I mean, it's always good. It'd just be nice to†¦I don't know. Expand our horizons.† â€Å"I'm okay with that,† he said after several thoughtful moments. â€Å"I'm up for anything. It's just my†¦well, instincts, I guess, that tend to drive me right toward the main attraction.† I knew what he meant. The problem with spending part of your life as an animal was that you picked up some of their traits. Foxes in the wild didn't really devote a lot of time to foreplay. â€Å"I don't really mind. I'm just saying that I'd like to shake it up.† He fell silent for a while. Finally, he asked, â€Å"Does this have anything to do with Dorian?† â€Å"Why do you say that?† I asked blandly. â€Å"I don't know. More instinct.† His dark eyes narrowed as they focused on the road. â€Å"I'm not stupid, you know. I know you slept with him.† I jerked my head in surprise, unable to attempt any sort of denial. I'd never technically lied to Kiyo about what had happened with Dorian, but seeing as we'd been broken up at the time, I'd never really felt the need to go into detail. â€Å"How do you†¦Ã¢â‚¬  I couldn't finish the question. Kiyo gave me a rueful smile. â€Å"Dorian used to watch you like a starving man who wants meat. Now he looks at you like he wants seconds.† I didn't say anything. No response came to mind. â€Å"It's okay,† continued Kiyo almost amiably. â€Å"I know it happened when we were apart. What's past is past-so long as it doesn't mess with our present.† It was rather magnanimous of him, and I felt both grateful and guilty. â€Å"It's in the past,† I agreed. â€Å"It has nothing to do with anything anymore.† The first shaman Roland had directed us to was a guy named Art. Like Roland and me, Art lived in his own piece of suburbia, in a large house that hardly looked like it belonged to someone who battled spirits and gentry. The sides were painted a sunny yellow, and the yard-which bore the signs of daily tending-was even ringed with a white picket fence. I could hear children playing down the street. In fact, Art himself was out in the yard, weeding flower beds as the afternoon light turned orange. I pegged his age around thirty or so. A red snake tattoo coiled around one of his arms while a stylized raven showed on the other. No doubt there were more under his shirt. He glanced up and smiled when we stopped beside him on the house's sidewalk. â€Å"You must be Eugenie,† he said, standing up. He brushed dirt off his gloves and looked apologetic. â€Å"I'd shake hands, but†¦Ã¢â‚¬  I smiled back. â€Å"No problem. This is Kiyo.† The two men exchanged nods of greeting, and Art directed us around the side of the house. â€Å"Roland said you wanted to chat, right? How about we sit down in the back? Let me clean up, and I'll go get us something to drink.† Kiyo and I followed his direction and found ourselves sitting at a cute, umbrella-covered table in a backyard even more lush than the front. Though a bit more humid, Yellow River's climate wasn't that far off from Tucson's, so I could only imagine the amount of water and labor it took to maintain this greenery. A funny thought came to me, and I couldn't help but laugh. â€Å"What?† asked Kiyo. He'd been watching a hummingbird dance around a red-flowered bush that flanked the house. â€Å"I was thinking I need Art to come do landscaping in the Thorn Land.† â€Å"I think that might blow your cover.† â€Å"Likely. I don't even know if he crosses over very much.† â€Å"If he does, it's probably only a matter of time before he finds out and tells Roland. Actually, it's only a matter of time before anyone does that.† I made a face. Roland knew a lot of shamans, all around the country. â€Å"Yeah, I know.† Art stepped out through the back patio, gloves gone and a new shirt on. He set down a small cooler, carefully sliding the glass and its screen shut again. The drapes hanging on the other side of the patio were blue and purple watercolors laced with silvery threads that I envied after my own had been ripped up by a storm I'd inadvertently caused. Between his excellent decor and yard, I was feeling like a lame homeowner. He opened the cooler. â€Å"I didn't know what you wanted, so I brought some options.† The cooler revealed an assortment of pop and beer. Kiyo opted for the latter; I took the former. The hot summer afternoon had cooled down to a pleasant temperature, and the shadows cast by the trees helped too. The memory of the hot journey to Dorian's was still with me, though, and I drank my Coke gratefully. â€Å"This is a great yard,† I said. â€Å"Wish I had the patience. Mine's kind of a rock garden.† Art grinned, crinkling up the lines around his eyes. They were an azure blue that stood out against his sun-weathered skin. â€Å"But that's fashionable up there, isn't it?† â€Å"Yeah, kind of. But there's a fine line between a fashionable arrangement of sand and rocks, and, well†¦just a pile of sand and rocks.† He laughed again. â€Å"Well, I'm sure you have better things to do. Roland tells me you're keeping busy now that he's retired.† â€Å"‘Retired' is a dubious term. It's hard for him to sit still, knowing I'm out there doing business by myself.† â€Å"And I hear you've got some business questions to ask me?† Right to the point. I liked that. â€Å"You've got a big crossroads here.† â€Å"I do,† he agreed. â€Å"Keeps me busy.† â€Å"You get a lot of gentry crossing over?† He took a long sip of his beer and considered. â€Å"Well, there are always gentry crossing over.† â€Å"Has there been an unusual amount lately? Girls in particular?† His eyebrows rose in surprise. â€Å"Not that I've noticed. Why do you ask?† â€Å"Following up on a job,† I said vaguely. â€Å"Women cross over all the time, of course,† he mused. â€Å"But men outnumber them. Seeing a surge would be noticeable. Most of my time lately has been spent on exorcisms.† I nodded. Until gentry and Otherworldly creatures had decided they wanted to father my child, spirits had made up the bulk of my business too. That was a normal shaman workload. â€Å"Sorry I can't be of more help,† added Art kindly. I must have looked disappointed. â€Å"You should check with Abigail, though.† â€Å"She's the other one here, right?† â€Å"Yup. We work together sometimes. Maybe she's noticed something I haven't.† I thanked Art for the info, and we spent the next hour or so chatting about assorted things. Art asked questions about Kiyo's background. Roland could sense Kiyo's Otherworldly nature, but Art's blandly polite style made me suspect it wasn't a talent he possessed. Art also wanted to know about my jobs, no doubt curious about my interest in gentry girls. I kept my answers vague, in no way coming close to the fact that I was protecting my subjects. After making our good-byes, we headed off to the second address Roland had given me. Abigail lived in an apartment in downtown Yellow River, very different from Art's homey location. The downtown area was actually more thriving than I would have expected. Yellow River was a small town at the end of the day, but it still had an assortment of interesting shops and restaurants. Abigail's apartment was above an antiques store, and we climbed two flights of rickety stairs to get to her. The mysterious, dusty nature of it all was much more in line with stereotypical shaman images. Indeed, when she answered the door, I suspected she would have met most people's visions of a shaman. She was an older woman, gray hair styled into a long braid down her back. Her loose peasant blouse was patterned in mauve and yellow flowers, and crystal beads hung around her neck. She broke into a beatific smile when she saw us. â€Å"Eugenie! So nice to finally meet you.† She ushered us inside, and I introduced Kiyo. The apartment was beautifully constructed and nicer than its outside suggested-but cluttered with candles and assorted statuary. It made me feel better after Art's immaculate home. The apartment was also filled with cats. I counted at least seven, and all of them looked up at Kiyo's entrance. Four of them got up and rubbed against his legs. â€Å"You've certainly got a way with animals,† noted Abigail. â€Å"I'm a vet,† he explained, giving her a winning smile that tended to make women weak in the knees. Like Art, Abigail sat us down and forced beverages on us, this time in the form of herbal tea. We started with the usual small talk. Abigail was a big fan of Roland and couldn't say enough nice things about the work he did. I couldn't help feeling a little bit of stepdaughterly pride. When we finally got to the issue of gentry girls, though, Abigail didn't have much more to offer than Art had. â€Å"Most of my work is actually along the lines of healing and spirit retrievals,† she explained. Spirit retrieval was itself a form of healing, often done when some entity was plaguing a human in a possession sort of way. I'd done it a few times but was no expert. â€Å"I don't do much in the way of casting out. That's Art's specialty, but that crossroads is so big that he sometimes gets more than he can handle. So, I help out every once in a while.† â€Å"But you haven't noticed a surge of gentry girls?† Abigail shook her head, making the crystal beads click together. â€Å"No, but like I said, I'm not out in the field enough to say for sure. And gentry usually aren't so difficult to cast out†¦. Art tends to handle those on his own and call me in for the entities that are harder for him to get rid of.† She gave me a rueful grin. â€Å"Neither of us is as strong as you or Roland.† I played with my tea bag, wondering how to parse this new information. Was my theory about gentry girls sneaking over here a total bust? Or were they being crafty enough to avoid detection? I usually ended up casting out gentry because they did something troubling that put them on my radar. Gentry girls slipping in among humans wouldn't necessarily attract a lot of attention. We thanked Abigail when we finished our tea and left for our hotel. I'd booked one that sat just on the edge of town. As we walked toward where we'd parked my car on the street, Kiyo declared that he wanted to take it over to a gas station on the corner for both gas and air for the tires. I told him I would walk down there and meet him. I wanted to browse a few of the shops before we called it a night. Poking my head in the little stores gave me a chance to get my mind off the gentry girls and today's disappointing intel. Most of the shops were what you'd expect for a small town. Antiques. Vintage clothing. Crafts. One, however, was a sex-toy shop, and I couldn't help but raise my eyebrows at that. It was surprising in this town. Equally surprising was that I went in and bought something. I met Kiyo at the gas station shortly thereafter. â€Å"Not much in the way of information,† he said as we drove out to the hotel. â€Å"Yeah. I want to check out the crossroads in the morning before we go.† That was the main reason I'd chosen to actually come out to Yellow River in person, rather than simply call with my questions. â€Å"If that doesn't yield anything, we might just have to give this theory up.† Kiyo shook his head, a small smile curling his lovely lips. â€Å"I don't know what to think of you sometimes. You're so annoyed about this whole queen thing, yet here you are, going to a lot of trouble to help these girls.† We reached the hotel and found a parking spot. He turned off the car. â€Å"And let me guess. You want me to stay away from it all?† â€Å"Only inasmuch as it'll keep you safe. But truthfully? What you're doing is great.† The look he gave me showed just how great he thought it was-and how great he thought I was. There was admiration there in his eyes, underscored with something heated and dangerous and wonderful. I might make jokes about his animal intensity, but when channeled into sex and passion†¦well, there was nothing to laugh about. My whole body felt the heat of his gaze, every nerve coming to life. â€Å"Let's go inside,† I said softly. â€Å"Yeah,† he agreed. â€Å"No place I'd rather be.† His hands were on me as soon as we cleared the hotel room's door, reminding me of the first night we'd spent together. He pushed me onto the bed, tearing off my clothes as he did. I wanted to sprawl right there and let him take me-but just barely had enough presence of mind to wriggle away. â€Å"Did you mean what you said earlier?† I asked, my breathing hard. His dark eyes were hungry and impatient. â€Å"If it gets the rest of your clothes off right now, then yes, I stand by whatever I said earlier.† â€Å"About expanding our horizons?† This gave him pause. â€Å"What did you have in mind?† I slipped away from him-no small feat-and produced my purse and the purchase I'd hidden in it: the bag from the sex-toy store. I pulled out a pair of handcuffs. â€Å"Are you serious?† Kiyo asked, not sounding particularly opposed so much as curious. â€Å"That headboard's got a nice spot to lock your wrists in.† I might dream of Dorian restraining me, but right now, it was the thought of me being Kiyo's captor that aroused me. â€Å"Me?† This was a surprise to him too. He hesitated only a moment, though. There was desire and lust radiating from him, and while he might have preferred simply jumping in and having his way with me like usual, the bottom line was that he wanted me, period. One way or another. â€Å"Okay.† He pulled off the rest of his clothes and lay back against the bed's covers, hands stretched up. I paused to admire his body, filled with such strength and power. After removing my own clothing, I leaned over him and fastened one wrist to the headboard. I heard his breath catch as I did, my breasts only a few inches from his face. His other hand immediately went out to my hip and ran up along the side of my body. I pulled away, out of reach. â€Å"Not allowed,† I warned. â€Å"You don't get to call the shots here.† He gave me a saucy grin. Being tied down wasn't in his nature, but he felt bolder with only one hand bound. He was still able to feel in control. â€Å"I've got another hand and two feet,† he pointed out. I smiled sweetly and reached back into the bag. I pulled out three more pairs of handcuffs. His smile faded to astonishment. â€Å"Don't worry,† I said. â€Å"I've got it covered.† I made sure all his hands and feet were locked into place, putting him at my mercy and ensuring he wouldn't do anything I didn't want him to. And as I lowered my hips down near his face, spreading my thighs so that the warmth of his mouth and tongue had no choice but to lick and suck as long as I wanted, I felt smug satisfaction in knowing for certain that I would be the one who got off first tonight.

Task Report Essays

Task Report Essays Task Report Essay Task Report Essay It can take some time to recover sales lost during an economic downturn, and given that sales were down 15% between year 7 and year 8, o go from a 15% decrease in sales to a 3. 2% increase in sales in the span of only two years may be an unrealistic goal. I would want to see a specific plan in place for how the company plans to accomplish this substantial increase in sales in such a challenging market (such as an increase in advertising budget, or RD developing a new product feature that will help differentiate Cabs bikes from the competition). Another concern is the wide swings in the amount allocated to Research and Development (R) year to year. For the previous three years, the R budget has aired significantly: Year 6: $71,460 Year 7: $98,280 (increase of 37. 5% from year 6) Year 8: $82,284 (decrease of 16. 3% from year 7) In year 9 CB has allocated $85,861 to R. This budget line item should be analyzed and actions taken so there is not so much variance in the budget year to year. The advantage of this is it will be easier to manage and track. Variances will also be easier to identify and analyze. The final concerns involve two line items within the Selling, General, and Administrative Budget. The first is the budget for Utilities in year 9 of $150,000. Since CB has increased production of bikes in the budget from 3,400 in year 8 to 3,510 in year 9, an increase in utilities associated with this increase in production would reasonably be expected. Also, looking at the Income Statement, utilities have been trending up year over year since year 6 (of particular note is the 11% increase between years 7 and 8). Based on these points of data, the $1 50,000 budget may not be enough to cover expenses in this area. The other area to highlight is a line item that is described as Other Utilities and Services. In prior years this line item did not exist. Its not clear what this line item includes, and while its not a large expense (5. 2% of the budgeted total Facility and General Operations Level Expenses in year 9) it should still be examined further since Cabs expenses have been rising year over year without an accompanying rise in revenue, and extra expenses that have not existed before should be flagged. Perhaps this expense could be decreased, combined with overall utilities or eliminated altogether. Budgeting is essential for a company to succeed. A budget is required for efficient resource allocation across company departments. Its also a helpful tool for valuating employee or group performance, by comparing their actual results with budgeted results. Without budgeting, management has no way to track how money is being spent, which can lead to waste or fraud. A fixed budget, while easier to manage, can be inflexible and does not accommodate unforeseen circumstances that would affect production. These unforeseeable circumstances make it very difficult to implement an accurate fixed budget within a company. Business circumstances often change, and money often needs to be reallocated from one area of the company that may have a surplus to another squiring additional funds. To accommodate changing business circumstances, a flexible budget system was developed. The major difference between a flexible budget and a fixed budget is how they are calculated. Fixed budgets are calculated with fixed sale level as a base, and only account for one sales scenario. A flexible budget calculates the budget by factoring in changes in activity throughout the year for variable factors such as sales level or production costs. Companies can collect data throughout the year and compare it to the budgets they have set. They compare this actual spending to their gutted amounts for all line items, and variances are calculated. Variances are the differences between the what was budget and what was actually spent. Activity Variances Within the Flexible Budget Performance Report for Year 9, we begin with units sold and net sales. Net Sales Planning Budget: 3,510 units, Net sales Flexible Budget: 3,423 Units, Net Sales $5,1 17,385 (unfavorable net sales variance of $130,065). This clearly shows that CB overestimated their sales goal in light of unfavorable economic conditions. Given these conditions, the fact that they still sold ore bikes than in year 8 should be considered a positive result. Within the Variable Costs section, all of the line items included favorable variances: Direct materials Planning Budget: Flexible Budget: $2,235,219 (favorable variance of $56,809) Direct Labor Planning Budget: $1 Flexible Budget: $1 (favorable variance of $26,100) Manufacturing Overhead Variable Planned Budget: $331,798 Flexible Budget: $323,574 (favorable variance of $8,224) Variable Selling Expenses Planned Budget: $157,424 Flexible Budget: $1 53,522 (favorable variance of $3,902) Planned Budget: $28,412 Flexible Budget: $27,708 (favorable variance of $704) Transportation Out Planned Budget: $105,300 Flexible Budget: $102,690 (favorable variance of $2,610) Given that variable costs are tied to production and they should move in tandem, with sales coming up short, it makes sense that these variable costs would be lower than anticipated as well. All of these favorable variances can be attributed to adjustments to the flexible budget when lower bike sales were factored in. This is one of the advantages of a flexible budget. Contribution Margin Planning Budget: $1,279,489 Flexible Budget: $1,247,773 (unfavorable variance of $31 ,716) Contribution Margin measures profitability and is calculated by subtracting variable costs from revenue, then dividing by revenue. This unfavorable variance means that Cabs profit per unit in the Flexible budget was less than planned for in the Planning Budget. This makes sense given that CB produced fewer bikes than anticipated. Revenue and Spending Variances Reviewing Cabs actual output against their flexible budget for variable costs reveals a mixed bag of favorable and unfavorable variances as noted here: Direct Materials Flexible Budget: $2,235,219 Actual Output: $2,035,219 (favorable variance of $200,000) The favorable variance for Direct Materials was a net result of a $300,000 favorable price variance, minus a $100,000 unfavorable efficiency variance. CB likely used some of the substantial raw materials inventory they had on hand, and since bike production was lower than expected, and they reacted to the change in sales volume by ordering less than they had budgeted originally for additional raw materials (components and carbon strips). They might have gotten a price break from a supplier on raw materials also. Direct Labor Flexible Budget: Actual Output: $1 , 126,900 (unfavorable variance of $100,000) The unfavorable variance for Direct Labor likely stems from the fact that CB overestimated the number of bikes they would need to build, and this results in Direct Labor hours also being overestimated. Workers may have been on the Job but idle due to production being lower than expected. Manufacturing Overhead Variable Actual Output: $350,000 (unfavorable variance of $26,426) The unfavorable variance for this category is rather surprising, considering overhead costs are tied to production levels; given that production was lower than expected, overhead usually moves in tandem and that would result in favorable variance. CB should review their manufacturing overhead costs and determine areas where they are going over budget. Advertising Expenses Flexible Budget: $27,708 Actual Output: $31 ,462 (unfavorable variance of $3,754) The unfavorable variance here might be explained by looking at the amount of advertising CB did throughout year 9. Its possible that the company saw they werent on track to sell as many bikes as anticipated, and reacted to the decline in sales volume by purchasing additional advertising in an attempt to Jump start sales. Flexible Budget: $102,690 Actual Output: $108,297 (unfavorable variance of $5,607) This unfavorable variance could be due to factors that CB can control (the vendors in their product delivery network may have raised their prices) as well as factors they cannot control (fuel costs). CB has a contract with their vendors that includes a fixed price per delivery for more bikes than were actually built. Given that the product delivery vendor was chosen for their reliability and superior handling of the product as noted in the storyline, the costs for delivery are likely higher than average. Within the Fixed Expenses sections, there are a few unfavorable variances, but the majority are favorable: Distribution Network Contracted Support Flexible Budget: $50,830 Actual Output: $50,460 (favorable variance of $370) This favorable variance is likely to due to CB only using the support they needed throughout the year, and not paying for support they didnt need. Since fewer bikes were sold than anticipated, having contract labor in this area provides more flexibility (adjusting the work hours when needed). Administrative Salaries Flexible Budget: $170,000 Actual Output: $171 ,OHO (unfavorable variance of $1,000) This unfavorable variance could be the result of paying overtime to employees over Executive Compensation Flexible Budget: $220,000 Actual Output: $218,000 (favorable variance of $2,000) If CB tied executive compensation to company performance and sales (at least in part) that would explain this favorable variance. For example, executives would get a bonus if sales met or exceeded the goal set at the beginning of the year. Since sales did not meet the goal set, no bonus was paid out. Employment Taxes Flexible Budget: $29835 Actual Output: $29,758 (favorable variance of $77) This variance is small and is likely Just the variance in taxes from year to year. Utilities Flexible Budget: $1 50,000 Actual Output: $148,223 (favorable variance of $1,777) This favorable variance is likely due to the fact that fewer bikes were built, therefore fewer utilities were needed. Its good to see that CB reversed the trend in years 6-8 of rising utility costs year over year. Research and Development Flexible Budget: $85,238 (unfavorable variance of $2,397) Actual output: $82,841 This area of the budget is one I noted in my list of budgetary concerns, due to the amount of fluctuation in the budget. CB may have taken money from the R budget to spend elsewhere, or management is not committed to developing new features or technological advances for their product. Other General and Administrative Expenses Actual Output: $172,000 (unfavorable variance of $2,000) The specific expenses that fall within this line item are not given. This expense has been increasing year over year since year 6. The increase between years 8 and 9, while not nearly as high as between years 7 and 8, is still a concern that should be addressed. Overall Cabs trend of rising expenses and declining or flat sales is a nakedness for the company, and is not sustainable if they want to be profitable and provide shareholder value. AAA. Corrective Actions current budget and analyze each item that has a variance, positive or negative. The goal of this is to get a better understanding of why the variance occurred in each case. Once CB understands why the variances occurred, they can then put a plan of action in place to address each one ideally as part of the year 10 budget planning process. My overall recommendation is for CB, in addition to creating a yearly budget, to also create a flexible budget for each quarter for year 10. This system will require more planning and effort (four additional budgets to create every year rather than one) but the benefits include more flexibility and the ability to factor in seasonal variances. CB likely sells more bikes in the spring and summer, and quarterly budgets will allow the company to be more nimble in factoring in a few different sales scenarios. They can then review the sales results and other metrics each quarter, and use that information to inform the next quarters budget. Corrective actions to address each variance in the Flexible Budget Performance Report are listed below. Corrective actions Activity Variances Net Sales $130,065). Corrective action: CB should take into account the market conditions and the economic downturn when estimating units sold and net sales for year 10. In their flexible budget they could factor in various sales scenarios, such as flat sales, a 2% increase and a 5% increase. Planned Budget: Planned Budget: $1 Planned Budget: $10500 Corrective action for these variable cost variances: Implementing a quarterly budget with more realistic sales budgets would help decrease the number of variances within Cabs variable costs. Flexible Budget: $1 (unfavorable variance of $31 ,716) Corrective action: This variance could be improved by finding ways to make each unit of product be more profitable. Possibilities include streamlining processes within their supply chain (manufacturing, production, delivery) to get more profit out of each bike. The other option would be to increase the sales price however, given the current economic conditions, this might be a long-term strategy to pursue when conditions improve, or if CB develops a bike with features/technology better than what their competitors are offering. Corrective Actions Revenue and Spending Variances Corrective action: CB should review their raw materials costs on a yearly basis, working with their suppliers to get the best price possible (this would possibly involve changing suppliers). They should also work on optimizing the amount of inventory they have on hand, perhaps by planning a bit more inventory when they are building product for the spring/summer busy season and having less during off-peak periods. Actual Output: $1 , 126,900 (unfavorable variance of $100,000) Corrective action: CB could consider changing their labor policy, perhaps by changing schedule of their errors to be a more flexible one with variable hours they work more hours during the busy season and less during other times of year. Another option would be to use contract labor in addition to their regular workers during the busy season. This would be more expensive but would likely result in less resistance and more loyalty from the workers. Flexible Budget: $323,574 determine areas where they are going over budget, then work on trimming those expenses. Actual Output: $31,462 (unfavorable variance of $3,754) Corrective Action: Planning the advertising spend for each quarter (instead of once re year) should allow for more flexibility because seasonal needs are taken into account. If sales are lagging, advertising spend can be increased. This is a proactive approach instead of a reactive one. Corrective action: CB should review the contracts for vendors who handle delivery of the product to see where some cost savings can be gained. Perhaps rather than a fixed charge per unit, another option such as a sliding scale dependent on delivery distance could be explored. Corrective action: Moving to a quarterly budget should help CB more accurately forecast support needs and should help eliminate this variance. Corrective action: CB should carefully monitor administrative budgets and workload to ensure that no overtime is taken that would cause a variance. Corrective action: With shorter-term budgeting, CB should be able to more accurately forecast sales numbers tied to executive compensation and bonuses, helping eliminate variances. The variance in taxes from year to year. Flexible Budget: $150,000 Corrective action: CB could offset utility rate fluctuations affecting their budgets but pre-paying for utilities where possible. They could also do an energy audit of their manufacturing facilities to see where efficiencies could be gained. Corrective action: Since fluctuation is the issue with this line item, CB should review their short- and long-term strategy for RD and implement a plan for how they want their product to evolve over time. The quarterly budget should feature a more consistent number for RD so that workers in that area can better plan how they are going to contribute to the companys goals. Corrective action: CB should audit all expenses within this line item and consolidate them with other line items or eliminate them where possible. Quarterly budget planning should help offset variances here as well. Baby. Management by Exception When creating and monitoring flexible budgets and variances, one important part of the process is the concept of management by exception. The basis behind this idea is that managers do not have the time or the inclination to investigate every variance in a budget; however, they do take the time to investigate significant budget variances. This frees them up to do other management tasks and prevents budgeting from taking up all of their time. Departments can work with accounting to define a variance threshold, and managers will only follow up on variances that exceed that threshold. How this threshold is decided is subjective and usually decided by management. This can be a dollar amount, or a percentage variance. Managers usually use historical costs as a guideline, as well as researching and knowing how much materials (as well as the finished good) should cost. They also take into account how often the variance is occurring and the overall trend of the budget by viewing income statements and balance sheets from prior years, to spot potential areas of concern. Relative size of the variance is also important: A manager is more likely to investigate a $20,000 eternal quantity variance that is 20 percent of the standard direct-material cost of $100,000 than a $50,000 labor efficiency variance is only 2 percent of the standard Incorporating the idea of management by exception at CB, managers could choose to set the variance threshold for variable costs at 5% of the total amount in the fixed budget. For year 9, it would be calculated as follows: Year 9 total variable costs budget: $3,869,612 x . 05 = $193,480. 60 This could be broken down further into individual line items within variable costs for example, direct materials. Applying the same percentage: x . 05 = $1 11,760. 95. If these thresholds are exceeded, the accounting department would inform the relevant department manager, and that person would then investigate the variance. Management by exception can be a useful tool for keeping budgets from spiraling out of control. Companies benefit when managers implement cost-saving and efficiency measures as a result of investigating variances. REFERENCES Hilton, R. (2011). Managerial accounting: Creating value in a dynamic business environment (9th De. ). McGraw-Hill. Hardcover ISBN: 9780073526928.

Ac Computer Shop

Chapter 1 Project Summary Introduction Computer shop business is one of the most in demand businesses here in Bulacan. Nowadays, internet cafes are really in demand because of the fast changing technology that the people embraced just like here in the Philippines. Some have their own laptops and bring it to coffee shops so that they could relax and at the same time prepare their assignments and paper works. The people today are very busy and would want to do their jobs in a beautiful and innovative environment that could satisfy their needs and lessen their stress due to busy schedule. Name of the Firm The proposed name of the firm is â€Å"AC COMPUTER SHOP†. The owner will register the firm with the Department of Trade and Industry (DTI) and Local Government Unit (LGU) concerned. The firm will be registered as single proprietorship. The business is about computer shop. Location The business will be renting a space along Hi-way near to Government Office, and schools. The target consumers are students, teachers, office workers, and nearby neighborhood especially those people whose relatives or loved ones are abroad. The two hundred (200) meter radius requirements as provided in the existing zoning code and other applicable rules and regulations wherein computer shops and other similar establishments and places of amusements should be put up or constructed at least two hundred (200) meters away from the church, schools, hospitals and other government offices shall be strictly complied with. Long Range Objectives of the Project The AC Computer Shop looks forward to be the most competitive shop in Bocaue and nearby towns of Bulacan. The proponent dreams of making profit and staying long in the business. For operating and establishing â€Å"AC COMPUTER SHOP†, I am having some objectives. 1. To earn profit at less investments. 2. To satisfy our customers providing best quality service at effective price. 3. Providing the service at low cost by providing the best quality at affordable price. 4. To know a fair return on the capital invested by the owner. Feasibility Criteria The following are the most important criteria by which almost every subject is being measured: 1. Raising Funds or Capital – this is the number one need of a business man in putting up a business. Whether he will produce the money by his own pocket or he will have a business loan in a bank. 2. Recognize profit from the business – the main reason of a person for going into business is profit. People tend to enter into this kind of business because of their expectation to earn money or have an income. 3. It helps the economic growth of the area – this company will give a job opportunity to the resident of bulacan. 4. Enhance the availability of the company – the company will become stable if it has the ability to compete to his competitor and ability to continue operations yet there is expected risks in a business. Market Strategies To penetrate the target market, different marketing strategies and promotions will be considered. Leaflets will be distributed and handed out to various business establishments, offices, schools, bus and jeepney stations, friends, and relatives. Games and services offered will be displayed on the store window. I will offer promo’s to attract the consumer like cheaper rate for computer rental, and membership card. I will put a tarpaulin on the place itself where my shop is standing, promoting the opening of my computer shop also one month before the opening. To let the people know that there will be a new Computer Shop on the vicinity. Lastly, I will keep developing my skills by attending seminars to improve my knowledge and to be updated in this business. Chapter 2 Market Study As the popularity of the Internet continues to grow at an exponential rate, easy and affordable access is quickly becoming a necessity of life. â€Å"AC Computer Shop† provides communities with the ability to access the Internet and share Internet experiences in a comfortable environment. People of all ages and backgrounds will come to enjoy the unique, up to date, and innovative environment that â€Å"AC Computer Shop† provides. Service Description AC Computer Shop will provide its customers with full access to the Internet and common computer software and hardware. Some of the Internet and computing services available to AC Computer Shop are listed below: †¢ Surf the web at warp speed! †¢ Chat online using Instant Messenger, Yahoo, IRC or Pal Talk. †¢ Have a video conference with a business associate, family member or friend. †¢ Experience hot Internet games like World of Warcraft, Warcraft III, Counter-Strike, Battle Realms and Dance Audition and autojam (3Mbps downstream and upstream) with outrageous ping times. Hook up your laptop to our Internet connection via Ethernet cable. You can even send a print job from your laptop to our network color laser printer. †¢ Rent AC Computer Shop for your late-night or all-night gaming party. †¢ Send and receive email using your home or business account, or set up a free email account using Yahoo, Hotmail or any other web-based service. à ¢â‚¬ ¢ Create your own greeting cards, flyers, school reports or presentations using Print Shop, Microsoft PowerPoint or Microsoft Publisher and print them in color. Download shareware programs in the blink of an eye and copy them to a CD or Zip Disk. †¢ Scan a picture using one of our self-service photo scanners and send via email. †¢ Plan your next vacation or print out driving directions. †¢ Listen to music clips and watch videos from your favorite performers with iTunes, Yahoo Music or RealVideo/RealAudio. †¢ Type resumes, letters and term papers with Microsoft Word. †¢ Send and receive faxes on AC Computer Shop’s color fax machine. †¢ Find that dream job using CareerBuilder or Monster Jobs. Check out continuously updated news, sports highlights, weather, and stock quotes. †¢ Enjoy quiet online board games from Yahoo. You can even join a Yahoo league! †¢ AC Computer Shop will also accept computer repair. Youll appreciate surfing and gaming at AC Computer Shop. It has super-fast Internet connection; youll be visiting all your favorite sites in record time. Multi-player gaming is quicker and more exciting when you and your friends are able to do battle with no lag and plenty of bonding for everyone. My friendly staff is ready to help with your computer needs. Guidelines of Business †¢ All malicious sites are blocked. †¢ We’re not allowing inserting flash drive or any storage device without the consent of the shop staff. †¢ Eating and drinking in the gaming and typing area is not allowed, they are only allow to eat and drink in the waiting area. †¢ One person for one unit to maintain orderliness. Ambiance †¢ Not too dark and bright because we want the shop more encouraging to work and play. †¢ Our computer tables have a board between users for privacy purposes. †¢ All furniture are fully furnished and labor included. Price Study It is one of the considerations of the customer that enhance them to rent computers. If the price is lower they will rent. The following services are: Amount Internet/GamesPhp. 15. 00 / hour Printing black white(short) 4. 00 (Long) 5. 00 Colored (logo size) 8. 00 Photocopying (short) 0. 75 (Long) 1. 00 Scanning 10. 00 CD burning (max. of 17 songs) 35. 00 Other services: Pay phone (for every 3 min. ) 5. 00 Computer Repair (labor) 250. 00 Factors Affecting the Market Factors that I consider while putting up my own Computer Shop: †¢ Location – picking a good spot is an advantage for me. †¢ Competition – most business – minded people think of competition as a race to charge the lower prices in order to win the customers. †¢ Software Licensing – it’s really important to have an original operating system, because pirated OS can eventually damage the system. †¢ Expected ROI – investing money in a business is a risk in my case the well tabulated if financial statement is my major concern. Internet Connection The major cost of a computer shop is the internet connection. For providing better service, the proposed project will use a high band width connection for better speed as the project is going on to provide service of video chat. It is recommended that the internet connection should be taken from the best internet service provider. Recommended Connection If the project is set up in area, where DSL Internet connection is available, it is recommended to use DSL Internet connection instead of any other Internet connection. This will improve the speed of internet, which will improve the performance of video chat and will also reduce the telephone expense. Marketing Program AC Computer Shop has three main strategies. The first strategy focuses on attracting novice Internet users, by providing a novice friendly environment, AC Computer Shop hopes to educate and train a loyal customer base. The second, and most important, strategy focuses on pulling in power Internet users. Power Internet users are extremely familiar with the Internet and its offerings. This group of customers serves an important function at AC Computer Shop. Power users have knowledge and web-browsing experience that novice Internet users find attractive and exciting. The third strategy focuses on building a social environment for AC Computer Shop customers. A social environment, that provides entertainment, will serve to attract customers that wouldnt normally think about using the Internet. Once on location at AC Computer Shop, these customers that came for the more standard entertainment offerings will realize the potential entertainment value the Internet can provide. Attract Power Internet Users AC Computer Shop’s second strategy will be focused on attracting power Internet users. Power Internet users provide an important function. AC Computer Shop plans on attracting this type of customer by: †¢ Providing the latest in computing technology. †¢ Providing scanning and printing services. †¢ Providing access to powerful software applications The large student and nearby neighborhood population will become an important part of the AC Computer Shop customer base. The student population continues to grow with the success of the educational institutes. Access to the internet, entertainment, and the upscale ambiance will attract the students. Business community is growing rapidly with the addition of new companies day by day. AC Computer Shop will provide an opportunity to local and traveling professionals to check their e-mails communications; this will be an attracting entity for the middle income group and for the residents of Bocaue as they do not have access to the internet at their living places. Market Growth The market for the services AC Computer Shop will offer is growing rapidly. The computer shop hasnt come to this area yet, but similar services are growing rapidly on a global scale. Large cities that cater to large numbers of traveling business people have been saturated with businesses offering the services AC Computer Shop will offer. Business people use the Internet services to catch up on email and communications with their family. My area supports a population that has many of the same needs and interests of this larger group. The student population continues to grow as the University grows in popularity with high-school graduates from out of state. These students tend to have money and an interest in up-scale social centers. AC Computer Shop will target these groups with the use of fliers and tarpaulin. SWOT Analysis The SWOT analysis provides us with an opportunity to examine the internal strengths and weaknesses AC Computer Shop must address. It also allows us to examine the opportunities presented to AC Computer Shop as well as potential threats. AC Computer Shop has a useful inventory of strengths that will help it succeed. These strengths include: a knowledgeable and friendly staff, modern computer hardware, and a clear vision of the market need. Strengths are valuable, but it is also important to realize the weaknesses AC Computer Shop must address. These weaknesses include: a dependence on quickly changing technology and the cost factor associated with keeping modern computer hardware. AC Computer Shop’s strengths will help it capitalize on rising opportunities. These opportunities include, but are not limited to, a growing population of daily Internet users, and the growing social bonds fostered by the new Internet communities. Threats that AC Computer Shop should be aware of include, the rapidly falling cost of Internet access, and rising local competitors. Strengths 1. Knowledgeable and friendly staff – I’ve gone to great lengths at AC Computer Shop to find people with a passion for teaching and sharing their Internet experiences. My staff is both knowledgeable and eager to please. 2. Modern equipment – Part of the AC Computer Shop experience includes access to modern computer equipment. My customers enjoy beautiful and convenient units’ displays, fast machines, and high-quality printers. 3. Up-scale ambiance – When you walk into AC Computer Shop or even sit at my waiting area, youll feel the technology. Great sound background, nice lighting that sets the mood and the whole area was clean. 4. Clear the vision of the market need – AC Computer Shop knows what it takes to build an upscale computer shop. I and my staff know the customers, the technology, and how to build the service that will bring the two together. Weaknesses 1. A dependence on quickly changing technology – AC Computer Shop is a place for people to experience the technology of the Internet. The technology that is the Internet changes rapidly. Product lifecycles are measured in weeks, not months. AC Computer Shop needs to keep up with the technology because a lot of the AC Computer Shop experience is technology. 2. Cost factor associated with keeping state-of-the-art hardware – Keeping up with the technology of the Internet is an expensive undertaking. AC Computer Shop needs to balance technology needs with the other needs of the business. One aspect of the business cant be sacrificed for the other. Opportunities 1. Growing population of daily Internet users – The importance of the Internet almost equals that of the telephone. As the population of daily Internet users increases, so will the need for the services AC Computer Shop offers. 2. Social bonds fostered by the new Internet communities – The Internet is bringing people from across the world together unlike any other communication medium. AC Computer Shop will capitalize on this social trend by providing a place for smaller and local Internet communities to meet in person. AC Computer Shop will grow some of these communities on its own by establishing chat areas and community programs. These programs will be designed to build customer loyalty Threats 1. Rapidly falling cost of Internet access – The cost of access to the Internet for home users is dropping rapidly. Internet access may become so cheap and affordable that nobody will be willing to pay for access to it. AC Computer Shop is aware of this threat and will closely monitor pricing. . Rising local competitors – Currently, AC Computer Shop is enjoying a first-mover advantage in the local computer shop market. However, additional competitors are on the horizon, and I need to be prepared for their entry into the market. Many of my programs will be designed to build customer loyalty, and it is my hope that my quality service and up-scale ambiance wonà ¢â‚¬â„¢t be easily duplicated. Market Needs As the popularity of internet continues to grow at an exponential rate, easy and affordable access is quickly becoming a necessity of life. Public wants access to the methods of communication and volumes of information now available on the internet, and access at a cost they can afford and in such a way that they are not socially, economically, and politically isolated. Market Trends More than ninety percent of my customers are youngsters and their only objective to get to these is to get enjoyment. Marketing Strategies I create some advertising strategies like I will print a thousand of fliers printed with the total cost of Php. 908. 00 (500 pieces on small fliers that cost Php. 220. 0, while the second fliers are also 500 pieces with the cost of Php. 687. 50), a month before the opening me and my staff will distribute the fliers. I will also put tarpaulin on the place itself where my shop is standing a month before the opening. It will promote the services offered and also the opening of my Computer Shop. To let the people know that there will be a new Computer Shop on the vicinity. The tarpaulin size is 64† x 10 0†and amounting Php. 497. 75. Management Strategies Maintain a focus on quality products with bottom-line growth through cost reduction and optimal performance. I also focus on technology and innovation to make sure our employees skills are up to standard with today’s mode of production. Demand Demand in Internet Services for the last five years: Table 1. 1 |Year |Quantity Demand (in peso) | |2004 |38,720 | |2005 |70,400 | |2006 |82,800 | |2007 |112,250 | |2008 |175,110 | Figure 1. 1 As you can see there is 8. 08 percent of demand in internet service in year 2004 and increase of 6. 6 percent on the next year. In 2006 there is 17. 28 percent of demand in internet service and increase of 6. 14 percent in year 2007 and in the year 2008 there’s a demand of 36. 54 percent in internet services. I will use the â€Å"Arithmetic Straight Line† method in projecting the demand for the next five years. Yc = a + Yi 1Yc = initial value Yn = final value Yi – 1 = value for past years where: a = Yn – Yc N-1 Computation: a = 175,110 – 38,720 = 34,098 5 – 1 2009 = 34,098 + 175,110 = Php. 209,208. 00 2010 = 34,098 + 209,208 = Php. 243,306. 00 2011 = 34,098 + 243,360 = Php. 277,404. 00 2012 = 34,098 + 277,404 = Php. 311,502. 00 013 = 34,098 + 311,502 = Php. 345,600. 00 Projected Demand for five years: Table 1. 2Figure 1. 2 |Year |Quantity Demand (in peso) | |2009 |209,208 | |2010 |243,306 | |2011 |277,404 | |2012 |311,502 | |2013 |345,600 | Supply Supply in the Internet Services for the last five years: Table 2. 1Figure 2. 1 |Year |Quantity Supply (in peso) | |2004 | 21,120 | |2005 |35,200 | 2006 |41,400 | |2007 |51,800 | |2008 |107,770 | As you can see there is 8. 21 percent of supply in internet service in year 2004 and increase of 5. 47 percent on the next year. In 2006 there is 16. 09 percent of supply in internet service and increase of 5. 05 percent in year 2007 and in the year 2008 there’s a supply of 41. 87 percent in internet services. I will use the â€Å"Arithmetic Straight Line† method in projecting the supply for the next five years. Yc = a + Yi 1Yc = initial value Yn = final value Yi – 1 = value for past years where: a = Yn – Yc N-1 Computation: a = 107,770 – 21,120 = 21,663 5 – 1 2009 = 21,663 + 107,770= Php. 129,433. 00 2010 = 21,663 +129,433 = Php. 151,096. 00 2011 = 21,663 + 151,096= Php. 172,759. 00 2012 = 21,663 + 172,759= Php. 194,422. 00 2013 = 21,663 + 194,422= Php. 216,085. 00 Projected Supply for five years: Table 2. 2Figure 2. 2 |Year |Quantity Supplied (in peso) | |2009 |129,433 | |2010 |151,096 | |2011 |172,759 | |2012 |194,422 | 2013 |216,085 | Demand and Supply Analysis The table and figure below will shows the projected demand and supply of AC Computer Shop for the next five years in percentage. Table 3 |Year |Percentage of Quantity |Percentage of Quantity | | |Demand |Supplied | |2009 |15. 08 |14. 98 | |2010 |17. 54 |17. 49 | |2011 |20 |20 | |2012 |22. 46 |22. 51 | |2013 |24. 92 |25. 2 | |   |100% |100% | Figure 3 The figure 3 shows the projected demand and supply of AC Computer Shop for the next five years. In y ear 2009 there is a 15. 08% of demand on internet services, that’s why AC Computer Shop needs a 14. 98% to supply the demand. In 2010 there is 17. 54% in demand and 17. 49% in supply, while in 2011 it has a 20% both in demand and in supply. And in 2012 there is 22. 46% in demand and 22. 51% in supply. For the fifth year 2013 it has a 24. 92% in demand and 25. 02% of supply. In totality, every year AC Computer Shop will increase of 2. 6% in demand and 2. 51% in supply. Chapter 3 Technical Feasibility In this chapter, I will discuss the product, the manufacturing process of my business including the plant size and production schedule. I will also discuss the machinery and equipment and also the other computer application that I will use in the business. In order for me to lessen my expenses, I purchase equipment in packages. I focus much in the hardware and software. I research on how much the hardware and software will cost me, through net surfing. The Services The following s ervices of AC Computer Shop are listed below: Gaming †¢ Typing †¢ Searching the net †¢ Printing/ Photo copying/Fax/Scanning †¢ Down loads †¢ Cd – burning †¢ Computer Repair For gaming I will install popular online games like Warcraft, Counter strike, Battle Realms, Dance Audition, and Autojam. In typing I will install original Operating System of MS Office Professional 2007 like MS Word, Excel, Power point, Access, Desktop Publishing. I will have printer, Scanner, Photocopier, and Fax Machine for the Printing, Photo copying, and faxing. AC Computer Shop will also offer other services like DVD/CD burning, Pay phone, and Computer Repair. Manufacturing Process This is the AC Computer Shop’s manufacturing process. The â€Å"AC Computer Shop† will provide the product and services to the customers, and then the customer will give income or profit to AC Computer Shop in return. The income or profit that the customer gave in return will used to provide the product and services. Plant Size and Production Schedule The â€Å"AC Computer Shop† will operate seven days a week. AC Computer Shop opens at 8:00 am ahead to the other competitors. This will lead my shop of being known. My goal is to give the needs of the students and others in early manner of time. AC Computer Shop’s Time Schedule | |Opening | |Closing |Operating hours | |Monday |8:00 AM | |11:00 PM |15 | |Tuesday |8:00 AM | |11:00 PM |15 | |Wednesday |8:00 AM | |11:00 PM |15 | |Thursday |8:00 AM | |11:00 PM |15 | |Friday |8:00 AM | |11:00 PM |15 | |Saturday |8:00 AM | |11:00 PM |15 |Sunday |8:00 AM | |11:00 PM |15 | |Total Operating Hours per week |105 | Machinery and Equipment The proposed project is going to be of 10 units of computer systems and the details of the equipment required for the project is given below: |List of Hardware: |Brand name |Description |Amount | |Package PC’s |Pentium 4 |10 units of PC w/ Complete |Php. 5,500. 00 | | | |accessories | | |Printer |Samsung SCX-4200 | 3-in-1; Laser Printer, Scanner, |4,999. 00 | | | |Copier | | |Fax Machine |Panasonic KX-FT933 |Fax Machine with Automatic Paper |5,790. 0 | | | |Cutter | | |Modem DSL |Smart Bro | |999. 00 | |Computer Application Software: | | | | |OS MS Office 2007 | | |4,999. 0 | |Anti-virus a nd Anti spy ware | | |7,200. 00 | |Game Software: | | | | |Warcraft (dota) | | |1,450. 00 | |Counter Strike | | |350. 00 | |Battle Realms | | |720. 0 | |Dance Audition | | |1,968. 00 | |Autojam | | |1,968. 00 | |Total Machinery and Equipment Cost | | |Php. 45,943. 00 | Furniture and Fixtures The project is based on Pentium-4 computer systems. Second hand systems are also available in the market at much lower prices. The reason for using the latest system is the new software coming in the market that requires more powerful systems which will provide better service to the customer. The price of computer systems varies with the introduction of new technology in the market. |Description |Quantity |Unit Price |Total Price | |Computer Cabinet |10 |250 |Php. 2,500. 00 | |Table for waiting area |1 |400 |400. 0 | |Air Conditioner |1 |6,500 |6,500. 00 | |Mono block chair |10 |230. 5 |2,305. 00 | |office chair for server |1 |745. 75 |745. 75 | |Cabinet for the supplies |1 |950 |950. 00 | |Pad Lock |2 |750 |1,500. 0 | |Total Furniture and Fixtures Cost | | |Php. 14,900. 75 | Plant Location Plant Layout â€Å"AC Computer Shop† Building and Facilities | Description |Amount | |Rent ( 2,500*12) |Php. 30000. 00 | |Construction of the Shop |3,000. 00 | |Total Building and facility Cost |Php. 33,000. 00 | Raw Materials and Supplies The material needed for the operation of the business: |Description |Price | | |Bond Paper |Php 150. 00 |(500pcs. /rim) | |CD w/ Case |13. 00 |/set | |Ball pen |48. 00 |/box (12pcs) | |Stapler |100. 0 | | |Staple wire |30. 00 | | |HP 96 Black Ink |800. 00 | | |HP 97 Tri-Color |850. 00 | | |Record Book |25. 00 | | |Fire Extinguisher 10 lbs. |3,950. 0 | | |Total Raw Materials and Supplies Cost |Php 5,966. 00 | | Utilities |Description |Monthly Cost |Total Amount (year) | |Electricity |Php. 5,000. 00 |Php. 60,000. 00 | |Water |117. 50 |1,410. 00 | |Total Utility Cost | |Php. 61,410. 0 | Waste Disposal AC Computer Shop can manage the waste disposal properly, because every Monday, Wednesday, Friday and Sunday is the schedule in collecting all the garbage in barangay Poblacion, Bocaue. |Cleaning Materials |Price | | |Broom Dust Pan |Php. 105. 00 |– replace every 5 months | |Trash Can |100. 00 | | |Feather Dust |60. 0 |– 2pcs. Good for 3 months | |Mop |250. 00 |– replace every 5 months | |Powder Soap |60. 00 |– 6pcs. Good for 2 months | |Air Freshener |175. 00 |– replace every 2 months | |Total Waste Disposal Cost |Php. 750. 00 | | Legal Requirements ? Registration with BIR ( Bureau of Internal Revenue) ? Registration of Business Name with DTI (Department of Trade and Industry) ? Barangay Clearance and Business Permit ? Mayors Permit Legal Requirements Cost |Barangay Clearance |Php 150. 00 | |Mayor’s Permit |4,000. 00 | | Business Tax |950. 00 | | Business Plate |100. 00 | | Sanitary Permit |250. 0 | | Occupational Tax |400. 00. | | Inspection Fee |500. 00 | | Filing |100. 00 | | Processing |120. 00 | | Zoning |350. 00 | | Electrical Inspection |250. 00 | | Fire Inspection |350. 0 | |BIR |300. 00 | |DTI |5,750. 00 | |Total Legal Requirement Cost | Php 13,570. 00 | Production Cost The details of production cost for the project are given below: Labor Requirements Estimated Annual Cost for Salaries and Wages |Description |Monthly Salary |Annual Salary | |Manager |Php. ,000. 00 |Php. 96,000. 00 | |Employee |4,500. 00 |54,000. 00 | |Total Salaries and Wages Cost | |Php. 150,000. 00 | * Additional fee to my employee for computer repair (labor) Php 250. 00 Requirement on Hiring an Ap plicant Applicant must be 20 years old, residence of Bocaue †¦ †¢ Resume †¢ Two valid I. D. †¢ Birth Certificate (NSO) †¢ N. B. I Clearance †¢ SSS number †¢ Vocational Graduate (computer technician) †¢ Hardworking