Sexiest Girls of Olive Garden free essay sample

I accept that the objective market for Olive Garden is for the most part focused towards family. They utilize a trademark in their promoting, When youre here, youre family. They highlight youthful experts in their advertisements to target upper pay families. Ladies and young people were well on the way to be rehashed clients. The well known TV appear, The Girls Next Door, was intended to target men however wound up focusing on more ladies. It focused on youthful, school instructed, upscale adults.The explanation behind focusing on youthful female grown-ups is the expectations of persuading them that the lives the young ladies have on the show is a fantasy to follow. 2. Olive Garden has gone through years buckling down towards their picture as a healthy family eating foundation. Its scenes are enhanced with numerous Italian components to cause if to feel as great and home-like as could reasonably be expected. The brand has had a lot of achievement, particularly with them supporting altruistic exercises. I dont think their picture is predictable with the picture of The Girls Next Door. We will compose a custom exposition test on Hottest Girls of Olive Garden or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Olive Garden requests to guardians, grandparents, and families and this isn't what the TV show is about. I dont see families plunking down to watch a show about the Playboy young ladies. 3. Olive Garden will confront numerous dangers partner Playboy and Kendra with its eateries. I figure heading off to the eateries to locate the hottest workers can be belittling to the organization and may give families an inappropriate impressions. Giving the victor a bare Playboy pictorial will conflict with the family picture that Olive Garden has endeavored to gain.I wouldnt need my grandparents or kids partner Olive Garden with naked young ladies. In different hands, it could acquire an entirely different group and give them more business in spite of the fact that it probably won't be the kind of group that they need. 4. Brand value is the point at which an organization makes their item a notable brand name. The brand can include noteworthy worth when it is all around perceived and gives the purchaser positive affiliations. I trust Olive Garden has worked admirably with their image value in light of the fact that a significant number of their clients are rehashing customers.Brand value is tied in with building faithful clients and they have constructed their organization on this. 5. I feel that Olive Garden needs to avoid partner themselves with the challenge and needs to prevent the Playboys from doing it. They claim to more youthful individuals and families, with huge numbers of them knowledgeable. Many individuals take a gander at the Playboys as non taught individuals who dont care much for themselves and this is the direct inverse of Olive Gardens brand. At last it would not be a decent intrigue for them and may make the families who are steadfast clients to quit going there.

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458 Russell Senate Office Building Washington DC, 20510 12/9/2013 Dear Senator Bennet, Being a congressperson of Colorado, and a delegate of the individuals, you have the obligation to tune in to what individuals need to state. There are numerous worries that ought to be paid attention to more than others and ought to be brought to the Senates consideration. A great many people are worried about the out of line and tangled personal assessment laws in our nation that can be effortlessly disposed of with the use of a level duty on pay. With the assessment rate that is as a result at the present time, there are such a significant number of defects and provisos that the framework is handily controlled. The wealthy don't pay a lot of duties, since they have discovered approaches to stay away from them. The working class searches for ways around paying charges through things like tax reductions. Also, the poor winds up paying less duties then what they end up getting back at long last, giving them no motivation to rake in some serious cash. On the off chance that an individual tries sincerely and gets a raise that will place him in a higher expense section, he could really be getting less cash with the raise. Additionally, the administration continually searches for better approaches to burden so as to pay for instruction, military, medicinal services, and the sky is the limit from there. To think about what's privilege and what's going on, look at deals assessment and personal duty. State the business charge in your state is 10%. Your available sum is the aggregate of all that you buy. You go to the store and by something for $20, you will pay 10%, or $2 charge. Let's assume you purchase 2 of something very similar, $40 all out; you make good on $4 in charge. At that point you purchase a piece of candy for a $1, and utilize a dime to make good on the expense. No one loves the 10% deals charge, yet no one grumbles they all paid a considerable amount. This is the manner by which level duty works, everybody pays a similar rate. On the off chance that business charge resembled personal expense, first, ... ... This change will diminish tax avoidance, and urge individuals to meet their commitments to the state. Level duty has been demonstrated many occasions over to be reasonable, and ought to be executed. Improving the expense code is valuable to individuals and government. So for what reason are our litigators maintaining a strategic distance from this arrangement? It would be ideal if you think about this proposition, it is the thing that this nation needs. Genuinely, Evan Hunchar References Discussing the Pros and Cons of a Flat Tax. US News. U.S.News and World Report, 03 May 2010. Web. 9 Dec. 2013. Mitchell, Daniel. Dispose of Tax Brackets and Complicated Forms With a Flat Tax. US News. U.S.News and World Report, 12 Apr. 2010. Web. 8 Dec. 2013. Expense Day 2011 - We Need a Flat Tax More Than Ever. Fox News. FOX News Network, n.d. Web. 8 Dec. 2013. Ulbrich, Holley. Level Tax Is Class Warfare. US News. U.S.News and World Report, 12 Apr. 2010. Web. 9 Dec. 2013.

Beloved And Toni Morrison Essay Example For Students

Cherished And Toni Morrison Essay Toni Morrison, the principal dark lady to get Nobel Prize in Literature, was conceived Chloe Anthony Wofford on February 18, 1931 in Lorain, Ohio, U.S.A. She was the second of four offspring of George Wofford, a shipyard welder and Ramah Willis Wofford. Her folks moved to Ohio from the South to get away from bigotry and to discover better open doors in the North. Her dad was a persevering and stately man. While the youngsters were growing up, he maintained three sources of income simultaneously for just about 17 years. Her mom was a congregation going lady and she sang in the ensemble. At home, Chloe heard numerous tunes and stories of Southern dark legends. The Woffords were glad for their legacy. Chloe went to an incorporated school. In her first grade, she was the main dark understudy in her group and the one in particular who could peruse. She was companions with a large number of her white classmates and didn't experience segregation until she began dating. She trusted one day t o turn into an artist like her preferred ballet performer, Maria Tallchief, and she additionally wanted to peruse. Her initial top choices were the Russian essayists Tolstoy and Dostoyevski, French writer Gustave Flaubert and English author Jane Austen. She was a brilliant understudy and she graduated with distinction from Lorain High School in 1949. Chloe Wofford then went to the renowned Howard University in Washington, D.C., where she studied English with a minor in works of art. Since numerous individuals couldnt articulate her first name accurately, she transformed it to Toni, an abbreviated rendition of her center name. She joined a repertory organization, the Howard University Players, with whom she made a few voyages through the South. She saw firsthand the life of the blacks there, the existence her folks had gotten away by moving north. Toni Wofford moved on from Howard University in 1953 with a B.A. in English. She at that point went to Cornell University in Ithaca, New Y ork, and got an experts degree in 1955. At Howard she met and went gaga for a youthful Jamaican engineer, Harold Morrison. They wedded in 1958 and their first child, Harold Ford, was conceived in 1961. Toni kept educating while at the same time helping deal with her family. She additionally joined a little scholars bunch as a transitory departure from a despondent wedded life. Every individual from this gathering was required to bring a story or sonnet for conversation. Multi week, having nothing to bring, she immediately composed a story inexactly dependent on a young lady she knew in youth who had implored God for blue eyes. The story was generally welcomed by the gathering and afterward Toni set it aside thinking she was finished with it. Her marriage disintegrated, and keeping in mind that pregnant with their second kid she left her better half, relinquished her position at the college, and took her child out traveling to Europe. Afterward, she separated from her better half and came back to her folks house in Lorain w ith her two children. In the fall of 1964 Morrison got work with a course book auxiliary of Random House in Syracuse, New York as a partner proofreader. Her expectation was to be moved soon to New York City. While working throughout the day, the servant dealt with her children and at night Morrison prepared supper and played with the young men until their sleep time. At the point when her children were snoozing, she began composing. She tidied off the story she had composed for the scholars gathering and chosen to make it into a novel. She drew on her recollections from adolescence and extended them with her creative mind so the characters built up their very own existence. She discovered composing energizing and testing. Other than child rearing, she discovered everything else exhausting by examination. In 1967 she was moved to New York and turned into a senior editorial manager at Random House. The Bluest Eye was in the long run distributed in 1970 to much basic approval, in spite of the fact that it was not economically fruitful. From 1971-1972 Morrison was the partner teacher of English at the State University of New York at Purchase while she kept working at Random House. Also, she before long began keeping in touch with her second novel where she concentrated on a fellowship between two grown-up dark ladies. Sula was distributed in 1973. Melody of Solomon, her third novel, was distributed in 1977. In 1981 she distributed her fourth novel, Tar Baby, where just because she depicts association among high contrast characters. In 1983, Morrison went out, having worked there for very nearly twenty years. Morrisons next novel, Beloved, was affected by a distributed tale about a slave, Margaret Garner, who in 1851 got away with her kids to Ohio from her lord in Kentucky. At the point when she was going to be re-caught, she attempted to murder her youngsters as opposed to return them to life of servitude. Just one of her youngsters passed on and Margaret was deta ined for her deed. She wouldn't show regret, saying she was reluctant to have her youngsters endure as she had done. Darling was distributed in 1987 and was a smash hit. In 1988 it won the Pulitzer Prize for fiction. In 1987, Toni Morrison was named the Robert F. Goheen Professor in the Council of Humanities at Princeton University. She turned into the principal dark lady author to hold a named seat at an Ivy League University. While tolerating, Morrison stated, I pay attention to educating as I do my composition. She trained experimental writing and furthermore participated in the African-American examinations, American investigations and womens contemplates programs. She additionally began her next novel, Jazz, about existence during the 1920s. The book was distributed in 1992. In 1993, Toni Morrison got the Nobel Prize in Literature. She was the eighth lady and the principal dark lady to do as such. Dearest, her first novel, is set in Ohio during 1873, quite a long while after th e Civil War. The book focuses on characters that battle pointlessly to keep their difficult memories of the past under control. The entire story rotates around issues of race, sexual orientation, family connections and the heavenly, covering two ages and three decades up to the nineteenth century. Darling portrays the unpleasant outcomes of a break from subjugation for Sethe, her kids and Paul D. The account starts 18 years after Sethes break for opportunity. It step by step convinces the peruser to acknowledge the frequenting of 124 Bluestone Road by a multi year old kid, murdered by her mom Sethe. .u84822113bbb2c04e8d07001bc1cd1dda , .u84822113bbb2c04e8d07001bc1cd1dda .postImageUrl , .u84822113bbb2c04e8d07001bc1cd1dda .focused content zone { min-tallness: 80px; position: relative; } .u84822113bbb2c04e8d07001bc1cd1dda , .u84822113bbb2c04e8d07001bc1cd1dda:hover , .u84822113bbb2c04e8d07001bc1cd1dda:visited , .u84822113bbb2c04e8d07001bc1cd1dda:active { border:0!important; } .u84822113bbb2c04e8d07001bc1cd1dda .clearfix:after { content: ; show: table; clear: both; } .u84822113bbb2c04e8d07001bc1cd1dda { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; murkiness: 1; progress: obscurity 250ms; webkit-progress: haziness 250ms; foundation shading: #95A5A6; } .u84822113bbb2c04e8d07001bc1cd1dda:active , .u84822113bbb2c04e8d07001bc1cd1dda:hover { mistiness: 1; progress: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .u84822113bbb2c04e8d07001bc1cd1dda .focused content region { width: 100%; position: rela tive; } .u84822113bbb2c04e8d07001bc1cd1dda .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content adornment: underline; } .u84822113bbb2c04e8d07001bc1cd1dda .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u84822113bbb2c04e8d07001bc1cd1dda .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-stature: 26px; moz-outskirt span: 3px; content adjust: focus; content enhancement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u84822113bbb2c04e8d07001bc1cd1dda:hover .ctaButton { foundation shading: #34495E!important; } .u848221 13bbb2c04e8d07001bc1cd1dda .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u84822113bbb2c04e8d07001bc1cd1dda-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u84822113bbb2c04e8d07001bc1cd1dda:after { content: ; show: square; clear: both; } READ: Martin Luther King Jr. EssayThe epic is isolated into three sections. Each part opens with explanations as to demonstrate the advancement of the hauntingfrom the phantom to the appeared soul to the last liberating of both the soul and Sethe; Part I: 124 WAS SPITEFUL (Page 1); Part II: 124 WAS LOUD(Page 169); Part III: 124 WAS QUIET (Page 239). The story bounces starting with one setting then onto the next, from the past to the present. Nonetheless, the unpredictable order is important to comprehend the mental and passionate condition of the considerable number of members in the story. Occasions that happened earlier and d uring the 18 years of Sethes opportunity are gradually uncovered and sorted out all through the novel. Painfully, Sethe needs revamping her personality and recollecting the past and her starting points. The writer moves around the characters permitting every member in the story a turnBaby Suggs, Paul D, Stamp Paid, Denver, Sethe and Belovedto pass on their view of occasions to the peruser. These different voices go about as observers to Sethes encounters and indicating how dark ladies had no power over their spouses, youngsters or own bodies. Racial issues are one of the primary issues in Beloved. The story rotates around the life of a previous slave and her endeavors to move on as most ideal as, taking into account what the white slave proprietors have gotten her through. The brutalities of the slaves by the slave proprietors in this story are most likely traditionalist comp

Don’t Look into the Sun Analyzing Darren Aronofsky’s Pi - Literature Essay Samples

Years before Black Swan, writer/director Darren Aronofsky exploded across the film universe with his surprisingly low-budget motion picture, Pi. The film is a violently pensive study of the fine line between madness and genius, as well as a warning of the consequences of disregarding human boundaries. Filled to with thoughtful metaphors, extraordinary cinematography, recurring themes, and phenomenal acting, Pi is a chillingly creative success to both the film industry as well as the world of philosophy.A surreal exploration into the brilliantly unhinged mind of math genius Max Cohen, Pi follows Max as he falls victim to an incurable obsession with finding the numerical pattern – or true answer – to the otherwise chaotic universe. Believing that this 216-digit pattern exists in all aspects of the world – in the stock market, in the numerical translation of the Torah, and in the irrational number pi – Max spirals into a deprecating insanity. He becomes utter ly obsessed with the thought of understanding life and consequently becomes consumed by this pursuit of the unknowable.Paranoid and reclusive, Max at first seems like the unlikeliest of heroes to any story. Shielded from the rest of the world by three different locks on his cheap apartment door and harboring an involuntary habit of trembling violently around strangers, Max is astoundingly cloistered – to the point of hinting at a social disorder. In fact, it is perhaps this exact reclusion that eventually pushes him into madness. His reluctance to share his knowledge or ability with anyone, including Hasitic Jew Lenny (who wants him for spiritual purposes) and Wall Street investor Marcy (who, similarly, wants Max to predict stock market prices), thrusts him into a fatal attitude of self-importance and greed. His desire to keep the answer to himself drives him to believe that he is the â€Å"chosen one†, as he himself claims in the film.Because of this surprising transf ormation into superiority and haughtiness, it is logical to assume that the elusive 216-digit pattern represents godliness. Not only does Lenny explain the correspondence in Jewish myth (the number is said to be the true name of God), it can be seen in Max’s attitude as he comes closer and closer to discovery. He becomes selfish and arrogant (â€Å"I understand it, and I’m going to see it. I was chosen!†) and begins to see himself as an actual god, higher than the rest of the characters for their clear incapability of finding the answer by themselves.However, it is also quickly evident that the pursuit is turning Max into an agonized man both physically and figuratively mutilating his own brain. He falls victim to terrifying hallucinations and becomes mentally unstable. The film depicts several scenes where Max is poking and prodding at a presumable illusion of a brain, illustrating his utterly tortured attempt to find an answer. The mutilation grows in intensit y over time, and in the end, he is overwhelmed by the utter weightiness of the knowledge and is pushed into performing a lobotomy on his own brain.The ant, which seems to represent the ultimate number, is also shown several times throughout the movie – always in scenes that emphasize the importance of the pattern. For example, the ant crawls in the mainframe of Max’s supercomputer, Euclid, when it crashes with the 216-digit â€Å"bug†, and sits idly on the wall when Max accurately predicts the stock market prices. More importantly, the ant is also frequently shown crawling along the brain. This metaphorical proximity seems to suggest that the knowledge is within reach of the mind – and yet eternally indefinable. The selection of the ant to represent this number is interesting: while the ant is an endlessly common species, it is astonishingly ubiquitous. This demonstrates that, while the number is so clearly able to be discovered, it is its utter simplicit y that makes it so impossible to pin down.Max’s hallucinations and insatiable search converge into a vicious cycle of insanity, forcing him into a chillingly maniacal psychosis. A virtually no-budget film, Pi contributes to its exploration of genius and insanity by using a collection of remarkable visuals. Using only high-contrast black-and-white images, the movie seems to bring the audience directly into the insane, surreal abyss of Max Cohen’s incomprehensible mind. At the same time, the clear disparity between black and white seems to continually contrast two opposites throughout the film – madness and sanity, good and evil, revelation and ignorance†¦ and finally, godliness and mortality. Perhaps this thrust into insanity is a warning by a â€Å"higher being† to stop Max from trying to accomplish the unachievable – a warning against trying to achieve a godly status, which is exactly what Max is – consciously or subconsciously  œ attempting to do.â€Å"When I was a little kid, my mother told me not to stare into the sun,† Max repeats throughout the film. â€Å"So once when I was six, I did.† This line demonstrates better than any other the universal tendency of humans to want to be great – to overstep their boundaries and, consequently, harm themselves by â€Å"flying too high.† Max flew too high both in trying to see the sun, and again in trying to find the godly number. Because of those overambitious desires, he suffered agonizing pain and fell to insanity, and was only granted his â€Å"divine sight† for a split second. Although humans may be advanced enough to achieve a moment of clarity, the film seems to say, that is our full extent. We are neither gods nor omniscient beings; we are simply human. The philosophy of Laplace’s Demon implies something similar – that only an omniscient being with the knowledge of every position and force in nature can under stand the entire universe. We are not those beings. We cannot know the answer.And yet, the line also shows the beauty of overstepping the human boundary: â€Å"At first the brightness was overwhelming, but †¦ I kept looking, forcing myself not to blink, and then the brightness began to dissolve. My pupils shrunk to pinholes and everything came into focus and for a moment I understood.† Though Max may have made a mistake in trying to conquer the unconquerable, for one second, he was unattainably blissful. For one split second, he could clearly see the sun and its answers. So was Max truly wrong? Certainly, he was blinded by the sun afterward for his stupidity and disobedience – but ultimately, did it really matter? After all, he had risked everything, and because of it, had seen the sun. He had understood the elusive truth and was able to retain that knowledge in his mind. He had achieved his goal of â€Å"knowing.† Was such a desire so wrong? In a way, Maxà ¢â‚¬â„¢s tireless inquiry exemplifies the actions of today’s society. Humans are dominated by similar existential desires, constantly using science and philosophy to search for a meaning in life – often destroying the â€Å"natural† state of the planet in doing so. Though countless environmentalists criticize this trait of human behavior, we are simply incapable of putting a stop to our investigation – just as Max was. In the end, we are only human. And though we may end up only seeing a fraction of the sun for the rest of our lives, we will continue to try for all eternity – for that is all we can do.

The Fury Of Aerial Bombardment - 1332 Words

Onyekere 1 Chinelo Onyekere Julie Rea Eng 112 31-7-2014 â€Å"The Fury of Aerial Bombardment†, â€Å"The Death of the Ball Turret Gunner†, â€Å" Anthem For Doomed Youth and â€Å" Dulce Et Decorum Est† Denotation and Connotation Denotation refers to the concrete meaning or dictionary definition of a word or words, while Connotation refers to the emotional implications and associations that words may suggest (Abby). The author of â€Å"The Fury of Aerial Bombardment,† which was published in 1947 is Richard Eberhart. He worked as a gunnery instructor in the U.S. Naval reserve (1942-46) and was a veteran of the Second World War (Gregory).The use of abstract and concrete diction allows the poet to express doubts about the nature of God and humanity while memorializing two students who died in the war. The author of â€Å"The Death of the Ball Turret Gunner,† which was published in 1945 is Randell Jarell. He spent his early adulthood during World War II briefly as a pilot, but mainly as a trainer of pilots (Zames). The poem is about a man who is killed in a plane during wartime. The poet uses connotation to criticize the practice of sending young men to fight and die. The author of â€Å"Anthem For Doomed Youth,† which was published in 1920 is Wilfred Owen. He is chiefly known as one of the trench poets who, like Rupert Brooke and his friend Siegfried Sassoon,Show MoreRela ted The Blitz and St Pauls Cathedral Essay4122 Words   |  17 PagesLondons Bomb Disposal Squad. On October 9, the eastern end of the Cathedral was severely damaged in a nightly raid. However, national attention was not called to St. Pauls until December 29, 1940, the night of one of the most devastating German aerial attacks, when the Cathedrals dome caught fire from one of the burning buildings surrounding it. Flames arose from the dome, causing representatives of American newspapers to report that St. Pauls was on fire. In response, Churchill immediately sent

Network Security Measures Essay - 1134 Words

Identify Security Measures Which Address These Threats and Vulnerabilities Any network is vulnerable at its weakest point and perpetrators will try to get in any way that they can. Some just to see if they can and others for manipulated personal gain. Security measures, policy and procedures are written and tailored to meet the specific needs of an organization. Security tools are installed on networks to keep out cyber criminals. Vulnerability is a weakness in a security system. A threat is a set of circumstances that has the potential to cause loss or harm. How do we address the problems of threats and vulnerabilities? We use control as a defensive method. Control is an action, device, procedure, or technique that removes or†¦show more content†¦The ISO and his team were able to stop the malware from spreading; however in doing that it hindered productivity because the network was inoperable for the period of removing the worm. One way to address this situation would be a security policy update implemented immediately that if a laptop does not go through a malware check once it has been off of the network for a period of time, and a malware enters or attempts to enter the network, that employee will be terminated. Although a bit harsh, all need to understand the importance of following policy and procedures which are in place for a reason, the welfare of the company. If a threat penetrates the system’s security not only will the system possibly get damaged, the company may lose the trust of their customers not to mention the man-hours and money it will take to restore the network. Another security tool that could be use is an authenticating tool such as Remote Authentication Dial-In User Service (RADIUS) to allow laptops that have been removed from the server to regain access to the server once authentication has been made. First the user would authenticate their self to the network server. 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Australia Competition and Consumer Commission

Question: Discuss about the Australia Competition and Consumer Commission. Answer: Introduction The Australian automotive industry is on its way to lose biggest car manufacturers such as Ford, Toyota, and Holden- a General Motors subsidiary. There are some who blame the Australian local government for the demise. The reason behind the fact is the refusal that the Australian government had once made in the year 2013. The government did not come to the rescue, which was needed to resolve the issues related to the high Australian dollar, shrinking domestic market and the elevated production cost. The existing scenario has already been responsible for several job cuts, which were supplied through reputed brands in the automotive industry. Politicians have expressed their grief concerns over the scenario; however, nothing seems to be happening at the practical level (Williams 2017). However, there are still hopes alive as Tesla has shown its interest in the market. The company is planning to introduce the Electric Vehicles (EVs) in Australia. The concept has a good reception in some other regions such as China, the UK, and France. The governments of the respective countries have supported the concept (ABC News 2017). The paper this investigates the existing and the future state of the automotive industry in Australia. Five forces analysis PESTLE analysis of automotive industry in Australia Political The existing political state is less supportive of the automotive industry. The refusal of the Australian government to rescue the declining automotive industry in 2013 probably supports the same fact. The supports had needed on the increasing value of the Australian dollar that resulted in high costs for the production. Additionally, the supports were also required to avail the relief that has been shaken by the shrinking domestic market. The political parties have expressed their saddened views on the declining industry. Such grief does not look handful at the moment (Williams 2017). However, the future of the automotive industry may witness a change provided the local government shows a changed concern for the same (Wollmann 2012). Economic There are several reasons behind the collapsing automotive industry in Australia. The industry could not take advantage of the economies of scale as the Australian market is very small. Consequently, they had to rely on foreign resources to get the materials as well as the labors. This has worked until the time when trade tariffs were manageable and the value of Australian dollar was also profitable. However, the situation has now changed as the trade tariffs have increased. There is an appreciation in the Australian dollar. Additionally, the unions have demanded higher wages and a better working condition. These are some factors that have hampered the competitiveness of the Australian automotive industry (Swinburne.edu.au 2017). Social Australia is amongst the top nations that have the highest GDP per capita. The fact does state that the Australian population is highly capable of purchasing the cars (Tradingeconomics.com 2017). Additionally, customers purchase cars for their different purposes. They need fun on roads, which is possible through the different transport modes that also include the cars. They also need cars to serve their daily purpose (Shende 2014). The destruction of the automotive industry has in it a very less contribution to the customers. However, the future of cars manufacturing can be brighter provided the country welcomes the Electric Vehicles (EVs). The Australian government was held responsible for the destruction as they did not provide any relief against the identified challenges. Additionally, the common people have in them a very less interest towards the Electric Vehicles (EVs). They are less fascinated by the concept as the customers of other regions are such as China, France, and the UK (Axsen and Kurani 2012). Technological The technological infrastructure has also been influenced by the appreciated value of Australian dollar. The investments have been less in the Research Development (RD) process. The existing technology is about to end. However, Electric Vehicles (EVs) may encourage a revival. This is so because the physical layout, which is involved in the manufacturing of Electric Vehicles have less moving parts. This further means that there will be the fewer requirements of workers. This will help to save on wages expenditures on the workers. This was indeed one of the reasons behind the worrying condition of automotive industry in Australia. The Federal Government needs to support the concept through making investments in the improvement of technology. This can be attained through new plants and the new car manufacturing designs (Roberts and Grover 2012). Environmental The environmental pressure is almost the same in the worldwide automotive industry. This is because of the incrementing greenhouse gas emissions. Such emissions are greatly contributed by the different transporting means. Cars are one of those transporting means. People now have much awareness of the reasons behind the polluting environment. This has brought differences in the existing trend in the automotive industry. Consequently, the major automotive industries have already considered switching to the alternative option that is the Electric Vehicles (EVs). China, France, and the UK are some of those markets. The existing environmental facts are now much in favor of electric vehicles. However, there are doubts in the battery charging stations that are supposed to emit CO2. Despite the fact, the electric vehicles produce comparatively very less CO2 (Zhou, Ou and Zhang 2013). Legal The automotive industry does also need a solid legal support to enhance the manufacturing practices and reduce the few of the existing barriers. There is a need to bring changes in the laws policies to allow customers import their new vehicles directly. There is also the need to revise the state of play in relation to the data of vehicle repair. An analysis is required to monitor the Australian Competition and Consumer Commission (ACCC) involvement in the automotive industry (Richards et al. 2012). Profitability of the industry The industry is towards the end. It has been the place for some of the most reputed car manufacturing brands in the world. Mitsubishi, Ford, Toyota, and Holden- a subsidiary of General Motors had all attracted towards the market (Anaf et al. 2013). The industry could have been profitable for the existing car manufacturers if it has gone the right way. Some factors have contributed to a less competitive environment in Australia. The Australian market is very small to exploit. Additionally, the high labor costs and the union demands for good working conditions were the few factors that hampered its competitiveness. In the Asian region, the labors are available at a wage, which is only one-fourth of the entire labor costs in Australia. The high labor costs and the demands to have a good working condition have both encouraged looking for offshore locations. Such locations were viewed to get the required materials (Barbaro and Spoehr 2014). It was not much a problem until the business environment started to change. The strengthening of the Australian dollar year after year had forced the manufacturers to bear the loss in the form of high expenditures on production. Additionally, they were required to pay high tariffs on imported goods. Dependence on the offshore locations to get the much needed competitive advantage was hit by the incremented trade tariffs (Barbaro and Spoehr 2014). There was no firm support either from the Australian government. They were required to take some initiative to support the automotive industry to help those face the identified challenges. However, many have felt that the local government had shown no such sign of emergency to the identified challenges. Toyota is one of those companies, which has decided not to manufacture the cars in Australia. The company has already announced to shut down its Altona plant. This will impact thousands of workers who were the part of the plant (the Guardian 2017). The industry can be profitable as believed by few experts if it considers the manufacturing of Electric Vehicles (EVs). This is so because the common peoples perception is moving towards a CO2 free transportation. People nowadays are much more educated on the reasons behind the incrementing greenhouse gas emissions. This has fascinated the concept of electric vehicles. Additionally, the costs of manufacturing can be reduced as electric cars have less moving parts and thereby, this would require fewer workforces. Both the trends and the involved costs are in favor of a drive of the dying automotive industry in Australia (Richardson 2013). Factors driving the profitability The existing scenarios are not much in favor of the car manufacturers. The automotive industry is indeed adding worries to the car manufacturing companies with the passage of time. However, there are some factors as follows, which may supposedly drive the profitability of automotive industry in Australia (Hawkins et al. 2013): There is a response required from the Australian government in terms of providing reliefs against the appreciated value of the dollar and thereby, against the incremented trade tariffs. People living in the country are required to have elevated thoughts for the Electric Vehicles (EVs). EVs have thought to be the future of automotive industry across the globe. Opening up competent plants to support the manufacturing of EVs. The plants are needed to be technologically advanced. This will not only help to produce the EVs but will also help to possess the much needed competitive edge. Expected change in the factors Australias transport domain is responsible for 17.4% of the entire greenhouse gas emission in the country (Australian Greens 2017). The Australian Greens is a project that is formed to respond to the identified urgency. They are a confederation comprising of parties from eight states territory. It serves four key principles such as environmental sustainability, social justice, workers democracy and peace non-violence. The Greens has been in existence for the last 30 years. In course of fulfilling the committed vision, the group has identified the needs for Electric Vehicles (EVs) in Australia. They are also expecting a firm support from the local government in terms of investments in the existing transport infrastructure. The transition from the existing vehicles to the EVs will be possible only if both the confederation and the local government respond to each others needs (Australian Greens 2017). Effect of the change in the industry's profitability The identified change in terms of efforts given to bring the EVs and the expected investments in the automotive infrastructure might bring few changes to the existing automotive industry. The industry will be able to get the EVs, which are the future cars. The EVs will serve the needs of the Green that is committed to lowering the greenhouse gas emission. If it happens this will not only improve the environmental condition but, this will also provide a much-needed revival to the automotive industry (Falahi et al. 2013). The efforts of "the Green" are also expected to drive the local government's interest towards the prospect. A much-needed investment in the automotive industry is expected from the government. If this happens, this will provide the boost to the automotive industry through the manufacturing of Electric Vehicles (EVs). Nevertheless, there are requirements for the plants that are equipped with advanced technologies. This will help to manufacture EVs in Australia though maintaining the competitiveness as well (Falahi et al. 2013). The efforts of the Green can also be useful in changing the perception of customers for EVs. Electric Vehicles are the future of cars. The rising greenhouse gas emission will add worries to the environment. There are some revivals of the identified threat that also includes the production of EVs. The Australian people are expected to have a changed perception towards the Electric Vehicles (EVs) (ABC News 2017). Conclusion To conclude, the automotive industry in Australia is nearing its end as it is found in the discussion. The existing situation is because of the local government that has supposedly failed to deliver on the needs. There was the need to provide revival against the appreciated nature of Australian dollar and the increased tariffs on trades. These are some factors that have supported an increment in the costs of production. Consequently, Toyota is one of those manufacturers that have planned to shut down its plants. The shutdown of Altona plant of Toyota is one of such examples. Hopefully, if the government of Australia takes serious initiatives for Electric Vehicles (EVs) this might bring a much-needed revival for the car manufacturers. The common people are also required to have a changed perception for the EVs. A change in trend is utterly required to support the production of EVs in future. References ABC News. 2017.Electric cars could be 'new beginning' for Australia's automotive industry. [online] Available at: https://www.abc.net.au/news/2017-10-18/electric-cars-could-be-new-beginning-for-automotive-industry/9061676 [Accessed 8 Dec. 2017]. Anaf, J., Newman, L., Baum, F., Ziersch, A. and Jolley, G., 2013. Policy environments and job loss: lived experience of retrenched Australian automotive workers.Critical Social Policy,33(2), pp.325-347. Australian Competition and Consumer Commission. 2017.Competition and consumer issues for a changing industry. [online] Available at: https://www.accc.gov.au/speech/competition-and-consumer-issues-for-a-changing-industry [Accessed 8 Dec. 2017]. Australian Greens. 2017.Accelerating the EV revolution. [online] Available at: https://greens.org.au/ev-revolution [Accessed 9 Dec. 2017]. Axsen, J. and Kurani, K.S., 2012. Social influence, consumer behavior, and low-carbon energy transitions.Annual Review of Environment and Resources,37, pp.311-340. Barbaro, B. and Spoehr, J. 2014.Closing the motor vehicle industry: The impact on Australia. Australian Workplace Innovation and Social Research Centre (WISeR) the National Institute of Economic Industry Research (NIEIR), The University of Adelaide. Falahi, M., Chou, H.M., Ehsani, M., Xie, L. and Butler-Purry, K.L., 2013. Potential power quality benefits of electric vehicles.IEEE Transactions on sustainable energy,4(4), pp.1016-1023. Hawkins, T.R., Singh, B., Majeau?Bettez, G. and Strmman, A.H., 2013. Comparative environmental life cycle assessment of conventional and electric vehicles.Journal of Industrial Ecology,17(1), pp.53-64. Richards, C., Lawrence, G., Loong, M. and Burch, D., 2012. A toothless chihuahua? The Australian Competition and Consumer Commission, neoliberalism and supermarket power in Australia.Rural Society,21(3), pp.250-263. Richardson, D.B., 2013. Electric vehicles and the electric grid: A review of modeling approaches, Impacts, and renewable energy integration.Renewable and Sustainable Energy Reviews,19, pp.247-254. Roberts, N. and Grover, V., 2012. Leveraging information technology infrastructure to facilitate a firm's customer agility and competitive activity: An empirical investigation.Journal of Management Information Systems,28(4), pp.231-270. Shende, V., 2014. Analysis of research in consumer behavior of automobile passenger car customer.International Journal of Scientific and Research Publications,4(2), p.1. Swinburne.edu.au. 2017.Collapse of Australian car manufacturing industry. [online] Available at: https://www.swinburne.edu.au/news/latest-news/2016/10/collapse-of-australian-car-manufacturing-industry-.php [Accessed 8 Dec. 2017]. the Guardian. 2017.Toyota shuts Altona plant and leaves thousands out of work. [online] Available at: https://www.theguardian.com/australia-news/2017/oct/03/toyota-shuts-altona-plant-and-leaves-thousands-out-of-work [Accessed 9 Dec. 2017]. Tradingeconomics.com. 2017.Australia GDP per capita PPP | 1990-2017 | Data | Chart | Calendar. [online] Available at: https://tradingeconomics.com/australia/gdp-per-capita-ppp [Accessed 8 Dec. 2017]. Williams, J. 2017.Australia Mourns the End of Its Car Manufacturing Industry. [online] Nytimes.com. Available at: https://www.nytimes.com/2017/10/20/world/australia/holden-automaker-factory-closes.html [Accessed 8 Dec. 2017]. Wollmann, H., 2012. Local government reforms in (seven) European countries: between convergent and divergent, conflicting and complementary developments.Local Government Studies,38(1), pp.41-70. Zhou, G., Ou, X. and Zhang, X., 2013. Development of electric vehicles use in China: A study from the perspective of life-cycle energy consumption and greenhouse gas emissions.Energy Policy,59, pp.875-884.

Cashflow statement Essay Example

Cashflow statement Essay Questions, Exercises, and Problems: Answers and Solutions 1. 1The first question at the end of each chapter asks the student to review the important terms and concepts discussed in the chapter. Students may wish to consult the glossary at the end of the book in addition to the definitions and discussions in the chapter. 1. 2Setting Goals and Strategies: Although a charitable organization must obtain sufficient resources to fund its operations, it would not pursue profits or wealth increases as goals. A charitable organization would direct its efforts toward providing services to its constituencies. Financing: A charitable organization may obtain some or all of its financing from donations (contributions). A charitable organization does not issue common stock or other forms of shareholders’ equity, nor does it have retained earnings. Investing: Similar to business firms, charitable organizations acquire productive capacity (for example, buildings) to carry out their activities. Operations: A charitable organization might prepare financial statements that compare inflows (for example, contributions) with outflows. While these statements might appear similar to income statements, there would be no calculation of net income because the purpose of the charitable organization is to provide services to its constituents, not seek profits. 1. 3The balance sheet shows assets, liabilities and shareholders’ equity as of a specific date (the balance sheet date), similar to a snapshot. The ncome statement and statement of cash flows report changes in assets and liabilities over a period of time, similar to a motion picture. 1. 4The auditor evaluates the accounting system, including its ability to record transactions properly and its operational effectiveness, and also determines whether the financial reports prepared by the firm’s managers conform to the requirements of the applicable authoritative guidance. The auditor provides an audit opinion that refle cts his professional conclusions. For most publicly traded firms in the U. We will write a custom essay sample on Cashflow statement specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cashflow statement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cashflow statement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer S. the auditor also provides a sepa- 1. 4 continued. rate opinion on the effectiveness of the firm’s internal controls over financial reporting. 1. 5Management, under the oversight of the firm’s governing board, prepares the financial statements. 1. 6Employees and suppliers of goods such as raw materials or merchandise often provide the services or goods before they are paid. The firm has the benefit of consuming or using the goods or services before it transfers cash to the employees and suppliers. The length of the financing period is the number of days between when the employees and suppliers provide goods and services and when the firm pays cash to those employees and suppliers. 1. 7Accounts receivable represent amounts owed by customers for goods and services they have already received. The customer, therefore, has the benefit of the goods and services before it pays cash. The length of the financing period is the number of days between when the customer receives the goods and services and when the customer pays cash to the seller of those goods and services. . 8Both kinds of capacity represent investments in long-lived assets, with useful lives (or service lives) that can extend for several or many years. They differ in that land, buildings, and equipment represent physical capital, while patents and licenses represent intangible or intellectual capital. 1. 9A calendar year ends on December 31. A fiscal year ends on a date that is determined by the firm, perhaps based on i ts business model (for example, many retailers choose a fiscal year end that is close to the end of January). A firm can choose the calendar year as its fiscal year, and many do. Both calendar years and fiscal years have 12 months. 1. 10Most firms report the amounts in their financial statements using the currency of the country where they are incorporated and conduct most of their business activities. Some firms use a different currency. 1. 11A current item is expected to result in a cash receipt (assets such as accounts receivable) or a cash payment (liabilities such as accounts payable) within approximately one year or less. A noncurrent item is expected to generate cash over periods longer than a year (assets, such as factory buildings that will be used to produce goods for sale over many years) or use cash over periods longer than a year (liabilities such as long term debt). Users of financial statements would likely be interested in this distinction because the distinction provides information about short term cash flows separately from long term cash flows). 1. 12Historical amounts reflect the amounts at which items entered the firm’s balance sheet, for example, the acquisition cost of inventory. Historical amounts reflect economic conditions at the time the firm obtained assets or obtained financing. Current amounts reflect values at the balance sheet date, so they reflect current economic conditions. For example, the historical amount for inventory is the amount the firm paid to obtain the inventory and the current amount for inventory is the amount for which the firm could sell the inventory today. 1. 13An income statement connects two successive balance sheets through its effect on retained earnings. Net income that is not paid to shareholders as dividends increases retained earnings. A statement of cash flows connects two successive balance sheets because it explains the change in cash (a balance sheet account) from operating, financing, and investing activities. The statement of cash flows also shows the relation between net income and cash flows from operations, and changes in assets and liabilities that involve cash flows. 1. 14The U. S. Securities and Exchange Commission (SEC) is the government agency that enforces the securities laws of the U. S. , including those that apply to financial reporting. The Financial Accounting Standards Board (FASB) is the private-sector financial accounting standard setter in the U. S. The International Accounting Standards Board (IASB) is a private- sector financial accounting standard setter that promulgates accounting standards that are required or permitted to be used in over 100 countries. Neither the FASB nor the IASB has any enforcement powers. 1. 15U. S. GAAP must be used by U. S. SEC registrants and may be used by other firms as well. International Financial Reporting Standards (IFRS) may be used by non-U. S. firms that list and trade their securities in the U. S, and these firms may also use U. S. GAAP. 1. 16The purpose of the conceptual framework developed by the Financial Accounting Standards Board (FASB) is to guide the standard setting decisions of the FASB. For example, the conceptual framework specifies the purpose of financial reporting, and the qualitative characteristics of financial information that would serve that purpose. FASB board members use this conceptual structure as they consider solutions to accounting issues. 1. 17The accrual basis of accounting is based on assets and liabilities, not on cash receipts and disbursements. It provides a better basis for measuring performance because it is based on revenues (inflows of assets from customers) not cash receipts from customers, and on expenses (outflows of assets from generating revenues) not cash payments. It matches revenues with the costs associated with earning those revenues and is not sensitive to the timing of expenditures. 1. 18(Colgate Palmolive Company; understanding the balance sheet. ) a. Property, plant and equipment, net = $3,015. 2 million. b. Noncurrent assets = $6,493. 5 (= $3,015. 2 + $2,272. 0 + $844. 8 + $361. 5). c. Long-term debt = $3,221. million. d. Current assets – Current liabilities = $3,618. 5 – $3,162. 7 = $455. 8 million. e. Yes, Colgate has been profitable since its inception. We know this because its Retained Earnings, of $10,627. 5 million, is positive. Colgate may have had a loss in one or more prior years; cumulatively, it has had positive income. f. Total Liabilities/Total Assets = $7,825. 8/$10,112. 0 = 77 . 4%. g. Total Assets = Total Liabilities + Shareholders’ Equity $10,112. 0=$7,825. 8+$2,286. 2 1. 19(Mayr Melnhof Karton; understanding the income statement. ) a. Cost of Goods Sold = (1,331,292. 1 thousand. b. Selling and distribution expenses = (172,033. 4 thousand. c. Gross margin percentage = 23. 4% (= (405,667. 1/(1,736,959. 2). d. Operating profit = (169,418. 2 thousand. Profit before tax = (170,863. 9 thousand. Difference equals (1,445. 7 thousand (= (169,418. 2 – (170,863. 9). The items comprising this difference are sources of income (expense) of a nonoperating nature for Mayr Melnhof. e. Effective tax rate = (54,289. 9/(170,863. 9 = 31. 8%. f. Profit = (116,574. 0 thousand. 1. 20(Bed, Bath and Beyond, Inc. ; understanding the statement of cash flows. ) a. Cash inflow from operating activities = $614,536 thousand. . Cash inflow from investing activities = $101,698 thousand 1. 20 continued. c. Cash inflow used in financing activities = $705,531 thousand. d. Net cash flow equals $10,703 thousand (= $614,536 + $101,698 – $705,531). e. Change in cash balance equals $10,703 thousand (= $224,084 – $213,381). The increase was attributable to the net cash inflow during the year of the same amount, $10,703 thousand. 1. 21(Alcatel-Lucent; balance sheet relations. ) (Amounts in Millions) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity (20,000+(29,402=(15,849+? (17,154 Noncurrent liabilities total (16,399 million. 1. 22(Gold Fields Limited; balance sheet relations. ) (Amount in Millions of Rand) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity R6,085. 1+R49,329. 8=R4,360. 1+R13,948. 4+? Shareholders’ Equity totals R37,106. 4 million. 1. 23(Rolls Royce Group Plc. ; income statement relations. ) Sales? 7,435 Less Cost of Sales(6,003) Gross Margin? 1,432 Less Other Operating Expenses(918) Loss on Sale of Business(2) Net Financing Income221 Profit before Taxes? 733 Less Tax Expense(133) Net Income? 600 1. 4(General Motors Corporation; income statement relations. ) Sales$207,349 Cost of Sales(164,682) Other Operating Expenses(50,335) Net Finan cing Income5,690 Net Loss$(1,978) 1. 25(Gold Fields; retained earnings relations) (Amounts in Millions of Rand) RetainedRetained Earnings NetDividendsEarnings at End ofIncomeDeclared=at End of 2006+for 2007–for 20072007 R4,640. 9+R2,362. 5–? =R5,872. 4 Dividends declared during 2007 totaled R1,131. 0 million. 1. 26(Sterlite Industries; retained earnings relations. ) (Amounts in Millions of Rupees) RetainedRetained Earnings NetDividendsEarnings March 31,IncomeDeclared=March 31, 006+for 2006–for 20062007 Rs26,575+? –Rs3,544=Rs70,463 Net income for the year ended March 31, 2007 (fiscal 2006) was Rs47,432 million. 1. 27(Target Corporation; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash FlowCash FlowCash at Feb. 3,fromfromfromFeb. 2, 2007+Operations+Investing+Financing=2008 $813+$4,125+$(6,195)+$3,707=? Cash balance at February 3, 2008 = $2,450 million. 1. 28(Edeneor S. A. ; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash F lowCash FlowCash at End offromfromfromEnd of 2006+Operations+Investing+Financing=2007 Ps32,673+Ps427,182+? +Ps(21,806)=Ps101,198 The net cash outflow for investing for 2007 = Ps(336,851) million. 1. 29(Kenton Limited; preparation of simple balance sheet; current and noncurrent classifications. ) January 31, 2008 Assets Cash? 2,000 Inventory12,000 Prepaid Rent24,000 Total Current Assets? 38,000 Prepaid Rent? 24,000 Total Noncurrent Assets? 24,000 Total Assets? 62,000 Liabilities and Shareholders’ Equity Accounts Payable? 12,000 Total Current Liabilities? 12,000 Total Noncurrent Liabilities Total Liabilities? 12,000 Common Stock? 50,000 Total Shareholders’ Equity? 50,000 Total Liabilities and Shareholders’ Equity? 62,000 1. 0(Heckle Group; preparation of simple balance sheet; current and noncurrent classifications. ) June 30, 2008 Assets Cash(720,000 Total Current Assets(720,000 Property, Plant and Equipment(600,000 Patent120,000 Total Noncurrent Assets(720,000 Total Assets(1,440,000 Liabilities and Shareholders’ Equity Accounts Payable(120,000 Total Current Liabilities(120,000 Note P ayable(400,000 Total Noncurrent Liabilities(400,000 Total Liabilities(520,000 Common Stock(920,000 Total Shareholders’ Equity(920,000 Total Liabilities and Shareholders’ Equity(1,440,000 1. 31Boeing Company; accrual versus cash basis of accounting. a. Net Income = Sales Revenue – Expenses = $66,387 million– $62,313 million = $4,074 million. Net Cash Flow = Cash Inflows– Cash Outflows = $65,995 million– $56,411 million = $9,584 million. b. Cash collections may exceed revenues for at least two reasons. First, Boeing may have collected in 2007 on customer credit sales made in 2006. Second, Boeing may have collected cash from customers in advance of providing them with goods and services. c. Cash payments may be less than expenses for at least two reasons. First, Boeing may have received goods and services from suppliers, but not yet paid for those items (i. e. the amounts are to be paid in the next year). Second, Boeing may have accrued expense s in 2007 that will be paid in cash in future periods; an example would be the accrual of interest expense on a bond that will be paid the next year. 1. 32(Fonterra Cooperative Group Limited; accrual versus cash basis of accounting. ) Calculation of net income for the year ended May 31, 2007: May 31, 2007 Revenue$13,882 Cost of Goods Sold(11,671) Interest and Other Expenses(2,113) Income before Taxes$98 Tax Expense$(67) Net Income$31 Calculation of net cash flow for the year ended May 31, 2007: May 31, 2007 Cash Receipts from Customers$13,882 Miscellaneous Cash Receipts102 Total Cash Receipts$13,996 Cash Payments to Employees and Creditors$(5,947) Cash Payments to Milk Suppliers(6,261) Cash Payments for Interest Costs(402) Cash Payments for Taxes(64) Total Cash Payments$(12,674) Net Cash Flow$1,322 1. 33(Dragon Group International Limited; balance sheet relations. ) (Amounts in Millions) The missing items appear in boldface type below. 20072006 Assets Current Assets$170,879$170,234 Noncurrent Assets28,94517,368 Total Assets$199,824$187,602 Liabilities and Shareholders Equity Current Liabilities$139,941$126,853 Noncurrent Liabilities7,0107,028 Total Liabilities$146,951$133,881 Shareholders Equity$52,873$53,721 Total Liabilities and Shareholders Equity$199,824$187,602 1. 34(Lenovo Group, Inc. ; balance sheet relations. ) The missing items appear in boldface type below. 20082007 Assets Current Assets$4,705,366$3,062,449 Noncurrent Assets2,494,4812,388,389 Total Assets$7,199,847$5,450,838 Liabilities and Shareholders Equity Current Liabilities$4,488,461$3,527,504 Noncurrent Liabilities1,098,123789,058 Total Liabilities$5,586,584$4,316,562 Shareholders Equity$1,613,263$1,134,276 Total Liabilities and Shareholders Equity$7,199,847$5,450,838 1. 5(Colgate Palmolive Company; income statement relations. ) The missing items appear in boldface type below. 200720062005 Sales$13,790$12,238$11,397 Cost of Goods Sold(6,042)(5,536)(5,192) Selling and Administrative Expenses(4,973)(4,355)(3,921) Other (Income) Expense(121)(186)(69) Interest Expense, Net(157)(159)(136) Income Tax Expense(759)(648)(728) Net Income$1,738$1,354$1,351 1. 36(Pol o Ralph Lauren; income statement relations. ) (Amounts in Millions) The missing items appear in boldface type below. 200720062005 Net Revenues$4,295. 4$3,746. 3$3,305. 4 Cost of Goods Sold(1,959. 2)(1,723. 9)(1,620. ) Selling and Administrative Expenses(1,663. 4)(1,476. 9)(1,377. 6) Operating Income$672. 8$545. 5$306. 9 Other Income (Expense)(34. 0)(43. 8)(2. 7) Interest Income (Expense), Net4. 51. 2(6. 4) Income Tax Expense(242. 4)(194. 9)(107. 4) Net Income$400. 9$308. 0$190. 4 1. 37(Ericsson; statement of cash flows relations. ) ERICSSON Statement of Cash Flows (Amounts in SEK Millions) 2007 20062005 Operations: Revenues, Net of ExpensesSEK19,210SEK18,489SEK16,669 Cash Flow from OperationsSEK19,210SEK18,489SEK16,669 Investing: Acquisition of Property and EquipmentSEK(4,319)SEK(3,827)SEK(3,365) Acquisition of Businesses(26,292)(18,078)(1,210) Sale Property and Equipment152185362 Sale of Short-Term Invest- ments3,4996,1806,375 Other Investing Activities(573)663(1,131) Cash Flow from InvestingSEK(27,533)SEK(14,877)SEK1,031 Financing: Proceeds from BorrowingsSEK15,587SEK1,290SEK657 Repayment of Borrowings(1,291)(9,510)(2,784) Sale of Common Stock94124174 Dividends Paid(8,132)(7,343)(4,133) Other Financing Activities40658(288) Cash Flow from FinancingSEK6,664SEK(15,381)SEK(6,374) Change in CashSEK(1,659)SEK(11,769)SEK11,326 Cash, Beginning of Year29,96941,73830,412 Cash, End of YearSEK28,310SEK29,969SEK41,738 1. 38(Jackson Corporation; statement of cash flows relations. ) JACKSON CORPORATION Statement of Cash Flows (Amounts in Millions) 2008 20072006 Operations: Revenues Increasing Cash$19,536$19,083$17,233 Expenses Decreasing Cash(16,394)(18,541)(18,344) Cash Flow from Operations$3,142$542$(1,111) Investing: Sale of Property, Plant and Equipment$332$401$220 Acquisition of Property, Plant and Equipment(3,678)(3,640)(1,881) Other Investing Transactions71(1,501)268 Cash Flow from Investing$(3,275)$(4,740)$(1,393) Financing: Proceeds of Long-Term Borrow- ng$836$5,096$3,190 Issue of Common Stock67373 Repayments of Long-Term Debt(766)(922)(687) Cash Flow from Financing$137$4,211$2,506 Change in Cash$4$13$2 Cash, Beginning of Year117104102 Cash, End of Year$121$117$104 1. 39(JetAway Airlines; preparing a balance sheet and an income statement. ) a. JETAWAY AIRLINES Balance Sheet (Amounts in Thousands) Sept. 30,Sept. 30, 20082007 Assets Cash$378,511$41 8,819 Accounts Receivable88,79973,448 Inventories50,03565,152 Other Current Assets56,81073,586 Total Current Assets$574,155$631,005 Property, Plant and Equipment (Net)4,137,6105,008,166 Other Noncurrent Assets4,23112,942 Total Assets$4,715,996$5,652,113 1. 39 a. continued. Liabilities and Shareholders Equity Accounts Payable$157,415$156,755 Current Maturities of Long-Term Debt11,9967,873 Other Current Liabilities681,242795,838 Total Current Liabilities$850,653$960,466 Long-Term Debt623,309871,717 Other Noncurrent Liabilities844,116984,142 Total Liabilities$2,318,078$2,816,325 Common Stock$352,943$449,934 Retained Earnings2,044,9752,385,854 Total Shareholders Equity$2,397,918$2,835,788 Total Liabilities and Shareholders Equity$4,715,996$5,652,113 b. JETAWAY AIRLINES Income Statement (Amounts in Thousands) For the Year Ended: Sept. 30, 2008 Sales$4,735,587 Salaries and Benefits Expense(1,455,237) Fuel Expense(892,415) Maintenance Expense(767,606) Other Operating Expenses(1,938,753) Interest Expense(22,883) Interest Income14,918 Net Income$(326,389) c. Retained Earnings, September 30, 2007$2,385,854 Plus Net Loss for 2008(326,389) Less Dividends Declared during 2008 (Plug)(15,390) Retained Earnings, September 30, 2008$2,044,075 1. 40(Block’s Tax and Bookkeeping Services; cash versus accrual basis accounting. ) a. Income for July, 2008: (1)Cash Basis Accounting Sales Revenues$13,000 Rent (Office)(6,000) Rent Equipment(12,000) Office Supplies Expense(370) Income (Loss)$(5,370) 1. 40 a. continued. (2)Accrual Basis Accounting Sales Revenues$44,000 Rent (Office)(2,000) Rent (Equipment)(2,000) Salaries Expense(6,000) Office Supplies Expense(90) Interest Expense(133) Income (Loss)$33,777 b. Cash on Hand: Beginning Balance, July 1$0 Financing Sources and (Uses): Jack Block Share Purchase40,000 Bank Loan20,000 Total Financing Sources$60,000 Operating Sources and (Uses): Cash Collected from Customers$13,000 Office Rent(6,000) Equipment Rental(12,000) Office Supplies Expense(370) Net Operating Uses$(5,370) Ending Balance, July 31$54,630 The ending balance in cash contains the effects of both operating activities, which have net cash flow of $(5,370) and financing activities, which have net cash flow of $60,000. The firm is financing its operating activities with a bank loan and with funds invested by its owner; both of these sources of funds represent claims on the firm’s assets, not increases in net assets. 1. 41(Stationery Plus; cash basis versus accrual basis accounting. ) a. Income for November, 2008: (1)Cash Basis Accounting Sales$23,000 Cost of Merchandise(20,000) Rent(9,000) Salaries(10,000) Utilities(480) Income (Loss)$(16,480) 1. 41 a. continued. (2)Accrual Basis Accounting Sales$56,000 Cost of Merchandise(29,000) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$14,020 b. Income for December, 2008: (1)Cash Basis Accounting Sales Made in November, Collected in December$33,000 Sales Made and Collected in December34,000 Cost of Merchandise Acquired in November and Paid in December(20,000) Cost of Merchandise Acquired and Paid in December(27,500) Salaries(10,000) Utilities(480) Interest(2,000) Income (Loss)$7,020 (2)Accrual Basis Accounting Sales$62,000 Cost of Merchandise(33,600) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$15,420 1. 42(ABC Company; relation between net income and cash flows. ) a. [pic] January$875$1,000$750$1,125 February1,1251,0001,500625 March6251,5001,875250 April2502,0002,2500 1. 42 continued. b. The cash flow problem arises because of a lag between cash expenditures incurred in producing goods and cash collections from customers once the firm sells those goods. For example, cash expenditures during February ($1,500) are for goods produced during February and sold during March. Cash is not collected from customers on these sales, however, until April ($2,000). A growing firm must generally produce more units than it sells during a period if it is to have sufficient quantities of inventory on hand for future sales. The cash needed for this higher level of production may well exceed the cash received from the prior periods sales. Thus, a cash shortage develops. The difference between the selling price of goods sold and the cost of those goods equals net income for the period. As long as selling prices exceed the cost of the goods, a positive net income results. As the number of units sold increases, net income increases. A firm does not necessarily recognize revenues and expenses in the same period as the related cash receipts and expenditures. Thus, cash decreases, even though net income increases. c The income statement and statement of cash flows provide information about the profitability and liquidity, respectively, of a firm during a period. The fact that net income and cash flows can move in opposite directions highlights the need for information from both statements. A firm without sufficient cash will not survive, even if it perates profitably. The balance sheet indicates a firms asset and equity position at a moment in time. The deteriorating cash position is evident from the listing of assets at the beginning of each month. Examining the cash receipts and disbursements during each month, however, identifies the reasons for the deterioration. d. Strategies for dealing with the cash flow problem center around (a) reducing the lag b etween cash outflows to produce widgets and cash inflows from their sale, and (b) increasing the margin between selling prices and production costs. To reduce the lag on collection of accounts receivable, ABC might: (1)Provide to customers an incentive to pay faster than 30 days, such as offering a discount if customers pay more quickly or charge interest if customers delay payment. (2)Use the accounts receivable as a basis for external financing, such as borrowing from a bank and using the receivables as collateral or selling (factoring) the receivables for immediate cash. (3)Sell only for cash, although competition may preclude this alternative. To delay the payment for widgets, ABC might: 1. 42 d. continued. ) Delay paying its suppliers (increases accounts payable) or borrow from a bank using the inventory as collateral (increases bank loan payable). 2) Reduce the holding period for inventories by instituting a just-in-time inventory system. This alternative requires ordering raw materials only when needed in production and manufacturing widgets only to customer orders. Demand appears to be sufficiently predictable so that opp ortunities for a just-in-time inventory system seem attractive. To increase the margin between selling price and manufacturing cost, ABC might: 1)Negotiate a lower purchase price with suppliers of raw materials. (2)Substitute more efficient manufacturing equipment for work now done by employees. (3)Increase selling prices. The cash flow problem is short-term because it will neutralize itself by June. This neutralization occurs because the growth rate in sales is declining (500 additional units sold on top of an ever-increasing sales base). Thus, the firm needs a short-term solution to the cash flow problem. If the growth rate were steady or increasing, ABC might consider obtaining a more permanent source of cash, such as issuing long-term debt or common stock. . 43(Balance sheet and income statement relations. ) a. Bushels of wheat are the most convenient in this case with the given information. This question emphasizes the need for a common measuring unit. 1. 43 continued. b. IVAN AND IGOR Comparative Balance Sheets (Amounts in Bushels of Wheat) IVAN IGOR BeginningEnd ofBeginningEnd of Assetsof Period Period of Period Period Wheat2022310105 Fertilizer21 Ox40364036 Plow2 Land100100 50 50 Total Assets162359101193 Liabilities and Owner’s Equity Accounts Payable3- Owner’s Equity162356101193 Total Liabilities and Owner’s Equity162359101193 Questions will likely arise as to the accounting entity. One view is that there are two accounting entities (Ivan and Igor) to whom the Red Bearded Baron has entrusted assets and required a periodic reporting on stewardship. The â€Å"owner† in owner’s equity in this case is the Red Bearded Baron. Another view is that the Red Bearded Baron is the accounting entity, in which case financial statements that combine the financial statements for Ivan and Igor are appropriate. Identifying the accounting entity depends on the intended use of the financial statements. For purposes of evaluating the performance of Ivan and Igor, the accounting entities are separate—Ivan and Igor. To assess the change in wealth of the Red Bearded Baron during the period, the combined financial statements reflect the accounting entity. 1. 43 continued. c. IVAN AND IGOR Comparative Income Statement (Amounts in Bushels of Wheat) IVANIGOR Revenues243138 Expenses: Seed2010 Fertilizer21 Depreciation on Ox44 Plow31 Total Expenses2916 Net Income 214 122 Chapter 1 does not expose students to the concept of depreciation. Most students, however, grasp the need to record some amount of expense for the ox and the plow. d. (Amounts in Bushels of Wheat)IVANIGOR Owner’s Equity, Beginning of Period162101 Plus Net Income214122 Less Distributions to Owner(20)(30) Owner’s Equity, End of Period 356 193 e. We cannot simply compare the amounts of net income for Ivan and Igor because the Red Bearded Baron entrusted them with different amounts of resources. We must relate the net income amounts to some base. Several possibilities include: IVANIGOR Net Income/Average Total Assets82. 2%83. % Net Income/Beginning Total Assets132. 1%120. 8% Net Income/Average Noncurrent Assets155. 1%137. 1% Net Income/Beginning Noncurrent Assets152. 9%135. 6% Net Income/Average Owner’s Equity 82. 6%83. 0% Net Income/Beginning Owner’s Equity132. 1%120. 8% Net Income (in bushels)/Acre10. 7012. 20 This question has no definitive answer. Its purpose is to get students to think about performance measurement. The instructor may or may not wish to devote class time at this point discussing which base is more appropriate.

Free Essays on Assisted Suicides

Assisted Suicide Just how far should you go when being told to live life to the fullest? Are the choices you have in life up to you? Medical hospitals around the world are turning around in circles trying to define the thin line between the rights of a doctor and the rights of the patient. The question is whether or not â€Å"assisted suicide† should be an option available to the patient has in a time of great pain and agony. Should someone who possesses unbearable pain and who may be in the wrong state of mind at the time that could not affect not only his own life, but also the life of others? Although arguments exist to support the advantages of assisted suicides, over powering evidence shows that it may be in the best interest of the patients and others to not allow this. The controversial and difficult issue of assisted suicide or euthanasia has been brought to people’s attention by the very powerful and competitive views of which it expresses. Most people, more that 1/3, spend at least 10 days in intensive care units, where they often endure torturous attempts at a cure. A survey published in the may issue of the Journal of General Internal Medicine, was the first nationwide examination of all doctors’ views on physician assisted suicide. This survey found that 61.6% of AMA, American Medical Association, and delegates said they are for Physician assisted suicide. If the law would allow doctors to prescribe narcotics for the relief of pain, even if drugs have the side effect of shortening a patient’s life, then doctors would be able to prescribe a level of medication, that could reduce their patients’ agony. In a recent magazine article in the New York Times it states: At age 91, Bertha Hyman signed a â€Å"living will,† outlining her wishes of no resuscitation, no respirator, and no tangle of tubes. Later she informed two nieces and gave one of them power to an attorney to make decisions for her if she cou... Free Essays on Assisted Suicides Free Essays on Assisted Suicides Assisted Suicide Just how far should you go when being told to live life to the fullest? Are the choices you have in life up to you? Medical hospitals around the world are turning around in circles trying to define the thin line between the rights of a doctor and the rights of the patient. The question is whether or not â€Å"assisted suicide† should be an option available to the patient has in a time of great pain and agony. Should someone who possesses unbearable pain and who may be in the wrong state of mind at the time that could not affect not only his own life, but also the life of others? Although arguments exist to support the advantages of assisted suicides, over powering evidence shows that it may be in the best interest of the patients and others to not allow this. The controversial and difficult issue of assisted suicide or euthanasia has been brought to people’s attention by the very powerful and competitive views of which it expresses. Most people, more that 1/3, spend at least 10 days in intensive care units, where they often endure torturous attempts at a cure. A survey published in the may issue of the Journal of General Internal Medicine, was the first nationwide examination of all doctors’ views on physician assisted suicide. This survey found that 61.6% of AMA, American Medical Association, and delegates said they are for Physician assisted suicide. If the law would allow doctors to prescribe narcotics for the relief of pain, even if drugs have the side effect of shortening a patient’s life, then doctors would be able to prescribe a level of medication, that could reduce their patients’ agony. In a recent magazine article in the New York Times it states: At age 91, Bertha Hyman signed a â€Å"living will,† outlining her wishes of no resuscitation, no respirator, and no tangle of tubes. Later she informed two nieces and gave one of them power to an attorney to make decisions for her if she cou...

Federalist Paper Essay Example | Topics and Well Written Essays - 250 words

Federalist Paper - Essay Example Indeed, people have the power to influence future course of actions and contribute to the formation of new political equation. The social change is critical paradigm that accelerates political transformation, introducing new mechanisms of establishing more effective democratic values and processes. People become the agent of changes and their empowered decisions pave way to radical equations of socio-economic and political compulsions. Jay fears that the confederacies of the Union would not be able to restrain invasions from the outside but federal structure, thus envisaged, would be more effective because of its dual nature. The confederacies would be able to focus on development of their people and region while the wider policies of defense etc. would be the responsibility of the federal Union of America. People would be able to enjoy the fundamental rights and would help create new channels of development and establish government that is committed to the welfare of the

XMGT DISCUSSION WK1 Essay Example | Topics and Well Written Essays - 250 words

XMGT DISCUSSION WK1 - Essay Example is known as a moral dilemma, where the decision maker faces two or more ethically uncomfortable alternatives (Schermerhorn Jr., Hunt, Osborn, & Uhl-Bien, 2011, p. 208). Many times organizations have to choose between what the â€Å"right† thing to do is and the expectations that shareholders place on them. Most businesses are in operation for profit, so this generally guides their ethical behavior. The problem is that society has become cynical about ethics in business because they know that organizations only want to appear ethical and would rather make money at all costs. An example of this is large corporations that choose to outsource work to third world countries. The working standards and labor unions may be missing in those countries, so an opportunity is presented to take â€Å"advantage† of the situation yet still do nothing illegal. Even though an action may be legal, it may not be ethical. This is a fine line in determining what is okay and what is not. It is really up to the organizations themselves to decide, because if they are found to be involved in unethical practices, then it can negatively affect their brand

Dreamliner 787 Case Essay Example for Free

Dreamliner 787 Case Essay Tara Lentini Week 3 Case Assignment Boeing: Dreamliner 787 Discuss the nature of the market structure and demand for the Dreamliner. What are the implications for Boeing and its customers? The market structure for the Dreamliner is that of an oligopolistic nature which means there are few aircraft manufactures who sell large quantities to its buyers. With Boeings biggest competitor Airbus unable to compete with the Dreamliner product, Boeing has the chance to take over the market for commercial aircraft. The demand for the Dreamliner is derived demand. Due to customer demand for comfortable fair priced airline travel, the demand for the Dreamliner will increase. Customers demand comfort during air travel and the Boeing Airliner promises added luxuries that will increase customer purchases to those airlines with a Dreamliner aircraft. The chief project manager for the Boeing, Tim Cogan stated, Its not Just an evolutionary step it borders on revolutionary. This statement is supported by many industry insiders. Kotler Armstrong, 2010, p188) With such support, the emotions of the airline companies umped at the chance to place an order even with the understanding that the estimated time for delivery was at least 4 years and there was little research to support some of the added luxury amenities. What examples of the major types of buying situations do you see in the case? Discuss the implications of each in terms of marketing strategy? A new-task purchase is seen with the Dreamliner due to the fact that it is a new product being sold by Boeing. The buying team is comprised of numerous members and the team must decide on specifications regarding the product. The marketer (Boeing) tries to reach as many key buying influences as possible but also provides help and information. (Kotler Armstrong, 2010, pl 73) The amenities of the Dreamliner will assist the buying team in making a decision whether or not the Dreamliner would be a good investment for the company and if so, how many to order. A straight rebuy is also seen in this case. Boeing listed the airliner at a price of $162 million with few customizable options for its buyers. (i. e. seating arrangements). Many aircraft buyers may have already been customers f Boeing and are familiar with their business. A straight rebuy is defined by Kotler and Armstrong as the buyer reorders something without any modifications. Once the buyer purchases the aircraft the straight rebuy buying situation will result in a quicker sale with fewer individuals making a decision on options and product specifications. List the specific features of the Dreamliner. What customer benefits result from each? PASSENGER BENEFITS: 60% quieter than other planes in its class It is always nice to sleep on a plane however, when seated near the engine it is difficult to rest due to the noise. Many corporate travelers will enjoy this benefit with the late and early morning travel legs. With the added legroom there will no longer be a need to specifically sit in the isle and more options that will equal the comfort of isle seats will come available. Lighting that automatically adjusts to time zone shifts Changing time zones can be difficult for anyone Circadian rhythms, which are the internal clock we all have which tells us when we it is time for bed and when it is time to rise. These clocks are not easily adjusted when changing time zones. The Dreamliner will posse lighting that imulates sunrise and twilight which will assist its passengers adjust to the change in time zones. (Micke, 2010) Higher cabin pressure and humidity reducing common flying symptoms such as headaches, dry mouth, and fatigue. All of these symptoms are not what most passengers look forward to; knowing the Dreamliner decreases these symptoms will make it a preferred aircraft for many passengers. Large overhead storage bins It is always daunting not knowing if your carry on will fit into the overhead storage bins. We have all witnessed a passenger beating their luggage esperately hoping it will pop in before the flight attendant comes by to take it to be stored in the cargo area. 19 inch self-dimming windows This is a wonderful feature for those who prefer a window seat but have to fght the sunlight to enjoy their flight. Wireless internet and entertainment system many travelers use the internet to stay connected while away. This option will give business travelers the ability to complete business while on the road. Time sensitive information can be conducted in-flight and travel will no longer be a burden for business travelers. The non-business travel can stay connected with family and friends to inform of flight status and arrival time. Also, wireless access will assist the passenger with passing the time during air travel. AIRCRAFT BUYER BENEFITS: For the buyer of a Dreamliner Aircraft, the marketing aspect will be a breeze. Passengers are always looking for comfort when flying and this aircraft offers many luxury amenities. Airlines with a Dreamliner in their roster will have the ability to sell luxury air travel to its passengers without the luxury cost. The Dreamliner will offer a ighter aircraft resulting in less fuel needed for flights. This aircraft could replace outdated aircrafts that are no longer economically fit. The 787 will expand non-stop markets for its customers with a fuel range of 8,500 nautical miles and a maximum speed of Mach . 5. (Kotler Armstrong, 2010, p187) Also, the Dreamliner offers passenger capacity of 210 to 330 depending on seating arrangement ordered by the customer. With multiple configurations, the buyer of the aircraft has the option to decide what seating confguration would best meet their airline needs. For example, Southwest Airline only offers economy class, so they would order a Jetliner with one type of seating confguration. There is no need for Southwest to ord er a Jetliner with first or business class on a Dreamliner. Other airlines may find it necessary to order multiple aircrafts with different seating arrangement to best meet its marketing and customer needs. Discuss the customer buying process for a Boeing airplane. In what major ways does this process differ from the buying process a passenger might go through in choosing an airline? The buying process for an airline placing an order or a Dreamliner would first have to recognize a need for a new aircraft offering the retire due to age may look at the Dreamliner as good solution to add new innovative products to their fleet. Next the buyer would have to recognize the general specifications and quantity needed of an item. Here a buyer of the aircraft would consult engineers and technical personnel to discuss the options available on the Dreamliner Aircraft. For example, the technical staff should be consulted regarding the wireless entertainment system on a Dreamliner. The control tower may need odifications to ensure interference will not be an issue with this type of system. Product specifications needed to meet the airlines customer and marketing needs would have to be listed. In this process, the team decides on the best product characteristics and specifies them accordingly. (Kotler Armstrong, 2010, p177) As for the Dreamliner, the airline would specify the seat options available. For example, Southwest Airlines only offers economy seating for their passengers. If Southwest chooses to purchase a Dreamliner, they would specify one seating option or their aircraft. Once the order is placed for a Dreamliner, the buyer should conduct a performance review to ensure the product will be delivered on time and to ensure they are aware of any problems that may arise. At this stage of the buying process the buyer assesses the performance of the supplier and decides to continue, modify, or drop the arrangement. (Kotler Armstrong, 2010, p179) Most passengers choosing an airline are looking for the least expensive direct flight to their destination. The buying process for an airline ticket for a few hundred dollars is ess complex than that of purchasing an aircraft for over one hundred million dollars. Many travelers have a preferred airline and do not shop around for deals. They use the preferred airline and earn air miles towards free flights. As for me, I do not have a preferred airline, however I do enjoy Southwest because of first come first serve seating. Yet, most travelers will look at price first, direct flight possibilities, and airport location before booking a flight. There is little thought that goes into aircraft options when a ticket is purchased. What marketing recommendations would you make to McNerney as he continues to try to resolve the problems with the 787 Dreamliner program? McNerney needs to stay fully involved in the operations of the Dreamliner to ensure all suppliers and manufactures are completing production on time. Performance reviews of the suppliers must be taken seriously and the decision to drop or modify the arrangement must be made in a timely fashion. With 70 percent of the work being outsourced to dozens of partnering firms, he cannot be blinded by incomplete or inaccurate production. The longer it takes to assess the supplier performance the longer the delay in production and delivery will be for the Dreamliner.

The Pillory in Nathaniel Hawthornes Scarlet Letter Essay example -- S

The Scarlet Letter - The Pillory       The pillory stands tall as "the very ideal of ignominy" amongst the Puritans (52). Its method of discipline involves the convicted criminal standing upon a scaffold, in some cases with their heads confined, for the rest of the population to gaze upon with disdain. It is an outrage against common nature for the culprit to be forbidden to hide his face for shame. By definition, the term "ugly" means morally reprehensible or at fault; consequently, ugly best describes this technique of public humiliation as a sort of punishment. Just as the pillory blatantly defies human nature, so too do the Puritans defy nature by upholding such a practice. Thus, the pillory embodies the ugliness of Puritan society.    The Puritans' sense of justice consists of making those they deem sinners an object of public mockery and a shameful example to the rest of the people. The pillory is portrayed as a "contrivance of wood and iron" constructed in such a way that it was "fashioned as to confined the human head in its tight grasp, and thus hold...

Environment Analysis Essay

Marketing Environment Analysis An underlying assumption of the introduction to marketing course is that students learn best and retain more when they actively apply and work with the concepts presented in the course materials rather than simply read about them. Therefore, the purpose of this assignment is to apply concepts and knowledge learned in class to real situations to enhance your understanding. A marketing environment analysis is an examination of the major external forces and trends that have impacted or may mpact a market and thus present opportunities and threats for marketers. It involves an assessment of the key components of a company’s task (micro) environment and macroenvironment (see Chapter 3). This information is necessary input into the development of a strategic plan for companies who are involved or plan to become involved in the industry. Project Summary Your short paper should contain the following two parts. Part 1. part 2. Examine the current market micro and macro environmental situation for an industry f your choice (for example, please see the list on page. 5). That is, explore the market, customer, competitive, distribution, demographic, economic, ecological, technological, political/legal, and cultural situations for the industry with particular emphasis on those changing environmental factors that may provide opportunities and threats for companies in the industry (see Chapter 3 for more details; This is primarily sections II and Ill below). Demonstrate your understanding of core marketing concepts that you have not incorporated into Part 1. A partial list of the concepts that should be addressed is provided below (Section ‘V). You are not limited to this list. Examples, both real (preferable) and conjectural (i. e. , things that you think are likely), should be provided to demonstrate your understanding. Most of these concepts should be addressed in your industry analysis (i. e. , Part 1). You do not need to repeat any of the core concepts that are covered in Part 1 . While all parts of this project are important, your demonstration of your nderstanding and ability to use core marketing concepts is particularly important. Regardless of the section (Part 1 or Part 2) in which you discuss the core concepts, please use bold type to highlight the concepts. Please note that this assignment will be completed individually. Your written report should conform (more or less) to the format listed below. The body of the analysis should not exceed six double-spaced typed (12-point type) pages. However, extensive use of appendices (such as charts, tables, industry-related ads etc. is acceptable. The page count begins with the â€Å"Task (micro) Environment Description† (point II. in the format given below) and not with the summary or table of contents. Each item in the appendix must be individually referenced in the body. References (i. e. , sources of information) must be cited in the main text (include author’s name, year) and listed in a reference section (section VI). As with all written assignments, your analysis will be evaluated on its professional appearance, readability, and apparent ettort, as well as on its content.