Succubus on Top CHAPTER 18

â€Å"That's not funny,† I said. â€Å"Seems like a sensible question.† I took a gander at him and afterward folded my arms over myself. â€Å"Is that all you're going to say?† â€Å"I†¦I don't generally have the foggiest idea what else to say.† â€Å"This is where you shout at me.† His eyebrows rose. â€Å"Oh, I see. I didn't have the foggiest idea about this was at that point scripted out. â€Å" â€Å"That's not what†¦look. I laid down with another person. Also, not simply rested. I didn't need to do it†¦not the manner in which I need to with people. You get that, right?† â€Å"Yes,† he stated, still dead quiet. â€Å"And I wasn't tanked or anything. Woozy perhaps, yet in charge of my senses.† â€Å"Yes.† â€Å"So aren't you mad?† â€Å"Stunned is the prevailing feeling right now. Discovering somebody imitated you is practically more disturbing than the sex part.† â€Å"He didn't mimic you, perse†¦I mean, I realized it was him.† â€Å"I know. In any case, it's still weird.† At the point when he fell quiet once more, I could just gaze with skepticism. He got my look and retuned it. â€Å"What do you want?† This time he sounded irritated, practically furious. â€Å"Do you need me to be distraught? Will that like†¦punish you or something? Is that what you want?† I didn't utter a word and understood that was actually what I needed. I had perused a book once where a person coincidentally slaughtered a young lady while driving alcoholic. His ground-breaking family had figured out how to keep him out of prison, and he'd abhorred it. He'd needed the purging cleansing of genuine discipline, of paying for his wrongdoings. At the present time, I required something very similar. â€Å"I merit it,† I told Seth. His voice was cold. â€Å"Well, I'm not going to offer it to you at the present time. You can't direct what I feel. Sorry.† My mouth began to drop open, uncertain how to manage this new development. The ringing of my phone interfered with my rumination. I looked at my tote, at that point let the telephone go to voice message. After a second, it rang once more. â€Å"You should answer it,† Seth let me know. I would not like to converse with anybody. I needed to creep into a gap. In any case, I got the telephone and read the showcase. Nobody I perceived. Once in a while that was Jerome. In the event that I didn't reply, the devil was probably going to transport on finished, and that was potentially the main thing that could exacerbate this situation. â€Å"I'm sorry,† I said delicately to Seth, not long before I replied. I didn't have a clue whether I was saying 'sorry' for the interference or what I'd finished with Bastien. â€Å"Hello?† â€Å"Hey, Georgina. This is Wyatt.† It took me a second. From Doug's band. â€Å"Hey, how's it going?† â€Å"Bad. I didn't have the foggiest idea who else to call. I'm at the medical clinic with Doug. â€Å" My heart halted. â€Å"Oh my God. What happened?† â€Å"He, uh, took some pills.† â€Å"What sort of pills?† â€Å"Not sure. In any case, he took an entire container of them.† Wyatt's news prodded Seth and me to activity. It was interesting how disaster could supersede outrage. Whatever uncertain issues entrapped us, we put them on pause as I drove us downtown. Wyatt had quickly recounted to the remainder of the story as I'd left my loft at a run. Alec hadn't come through with his most recent shipment. Doug had slammed once more, diving into that startling haziness I'd saw previously. Wyatt didn't totally have the foggiest idea what had set off the overdose. He accused everything from a self-destructive inclination to a frantic endeavor at recovering the high through different methods. The crisis room had siphoned his stomach, and the specialist said he was alright until further notice, however he hadn't yet recaptured awareness. Wyatt had called me in light of the fact that Doug had no family here, and nobody realized how to contact the ones who lived away. Corey and Min were there when we showed up. They explained more for us and said there was no adjustment in Doug's condition. Seth remained quiet, yet I could tell he was as worried as I might have been. I inquired as to whether I could see Doug, and a medical attendant revealed to me I could. I went into the room alone and discovered him snoozing, snared to tubes and a bleeping machine. I had watched clinical innovation change throughout the years, from bloodsuckers to defibrillators, however that didn't mean I felt OK with any of it. Machines that kept individuals alive annoyed me. They weren't characteristic, regardless of whether they did great. â€Å"Oh, Doug,† I mumbled, sitting at his bedside. His skin was pale, his hand cold and damp. The bleeping machine enlisted a consistent heartbeat, so that was something. None of different readouts implied anything to me. I watched him, feeling defenseless. Humans, I thought, were delicate things, and there was no way around that. Many, numerous years back, Bastien and I had worked at a ballroom in Paris. Artists in those days were quite often whores as well, yet I hadn't disapproved. The open door had furnished me with both succubus vitality and money related pay. Bastien had been a bouncer and apparently my darling. This permitted him to praise me excitedly, supporting my notoriety and sending me an enormous customer base. â€Å"There's a youngster who appears each night,† the incubus disclosed to me one day. â€Å"He has ‘virgin' stepped all over him, yet he's rich as well. I've conversed with him a couple of times. He doesn't care for paying for sex, however he's totally fixated on you.† The news satisfied me, and when Bastien called attention to the noble man, I reached him all through the presentation. Sufficiently sure, a servant of his discretely requested me for the benefit of his boss subsequently, and I rushed to set myself up behind the stage. â€Å"Josephine,† called a voice close to me. I turned and saw another artist, a particular companion of mine named Dominique. â€Å"Hey,† I advised her, smiling. â€Å"I have a pleasant possibility I must get to.† Her bleak face made me delay. â€Å"What's wrong?† Dominique was little and fair, with a nearly waifish appearance that made her seem as though she wasn't getting enough to eat. That wasn't a shock, in any case. None of us in that calling at any point got enough to eat. â€Å"Josephine†¦Ã¢â‚¬  she mumbled, blue eyes wide. â€Å"I need your assistance. I think†¦I believe I'm pregnant.† I halted abruptly. â€Å"Are you sure?† â€Å"Pretty sure. I†¦I don't have the foggiest idea what to do. I need this activity. You know I do.† I gestured. From the wings, Jean †the man who took cuts from our contacts †shouted at me to pick up the pace and meet my youngster. I gave Dominique a snappy embrace. â€Å"I need to go do this. I'll see you later, alright? We'll figure something out.† Yet, I never truly got a later. The youngster, Etienne, end up being delightful. He was a lot more youthful than my clear age, and drew in to be hitched. He was torn on the issue of sex. Some portion of him felt he should have been unadulterated for his lady of the hour; the other part needed to be experienced on his wedding night. That was the part that won out, the part that carried him to my bed and gave me the succubus reward of both an ethical defilement and a vitality yield. He disdained me for both my way of life and my hold over him, yet that didn't prevent him from returning each day for the following barely any weeks. â€Å"I abhor you for this,† he disclosed to me one day after we'd been together. He lay back against the sheets, in a sweat-soaked, postcoital rest. I remained close to the bed, getting into my garments while he viewed. â€Å"Marry me.† I roared with laughter, hurling my hair †at that point nectar light and wavy †more than one shoulder. He flushed furiously. He had dim eyes and hair and a perpetually agonizing look. â€Å"Is that funny?† â€Å"Only in light of the fact that you despise me in one breath and love me in the other.† I grinned as I bound up my underpants. â€Å"I assume there are a great deal of relationships like that.† â€Å"Not everything's a joke,† he said. â€Å"Maybe not,† I concurred. â€Å"But this comes pretty close.† â€Å"Are you turning me down?† I pulled my dress over my head. â€Å"Of course I am. You have no clue about what you're inquiring. It's ridiculous.† â€Å"You treat me like I'm a youngster sometimes,† he pronounced, sitting up fix â€Å"You're not that a lot more established than me. You reserve no option to act so wise†¦especially since you're a†¦Ã¢â‚¬  I smiled at him. â€Å"A whore?† He had the effortlessness to look humiliated. â€Å"And that, sweeting, is the issue. Quit worrying about your family's scandalized response. Regardless of whether we figured out how to pull it off, you'd never get over that. You'd spend the remainder of our marriage †which would most likely be fleeting †fixating on all the men I'd been with. Thinking about whether one of them had been something more. Thinking about whether I'd accomplished something with them that you thought was new and novel with you.† Furious, he stood up and pulled on his jeans. â€Å"I would have thought you'd be grateful.† â€Å"Flattered,† I said briskly, â€Å"but nothing more.† That wasn't completely evident. The fact of the matter was, notwithstanding his energetic sureness and emotional episodes, I loved Etienne. A great deal. Something about him engaged me. Possibly it was on the grounds that all that emotionality and pride originated from an imaginative nature. He painted as a leisure activity. There it was once more, my shocking fixation on imaginative men. Fortunately, around then in my life, I had enough sense to maintain a strategic distance from profound entrapments with people. â€Å"I wish you could pick who you love,† he said sharply. â€Å"Because I wouldn't pick you, you know. In any case, here we are. I can't quit pondering you. I feel like there's some draw to you I can't fight.† â€Å"I'm sorry,† I said delicately, astounded at the little hurt in my heart. â€Å"Wait until you're hitched. Your significant other will cause you to overlook me.† â€Å"No. She doesn't even compare.† â€Å"Plain?† Egotistical of me, maybe, yet I heard it a great deal. â€Å"B

Management and Leadership Essay

The board and administration are viewed as equal, however they are two unique words. The board is characterized as, â€Å"The craftsmanship, way or practice of overseeing, taking care of oversight or control while authority is characterized as, â€Å"The capacity to: â€Å"express a dream, impact others to accomplish results, energize group participation, and be an example.† Leadership is â€Å"getting others to need to do things.† Leadership is personally tied up with rousing and affecting others. Directors are overseers who compose field-tested strategies, set financial plans, screen progress, take care of issues and encourage gatherings. A supervisor accomplishes authority and position through understanding, getting, time and devotion. Supervisors have subordinates however a pioneer has adherents. A pioneer can be a supervisor, yet an administrator isn't really a pioneer. The pioneer of the work gathering may rise casually as the decision of the gathering. In the event that a supervisor can impact individuals to accomplish the objectives of the association, without utilizing their proper position to do as such, at that point the director is exhibiting initiative. As put by Faye Wattle ton, â€Å"The just safe boat in a tempest is leadership.†Organizational CultureAccording to Webster’s New Collegiate Dictionary †â€Å"culture is the incorporated example of human conduct that incorporates thought, discourse, activity, and antiques and relies upon man’s limit with respect to learning and transmitting information to succeeding generations.†Organization culture is an arrangement of shared convictions and qualities that creates inside an association and aides the conduct of its memebers .It incorporates schedule, practices, standards, predominant qualities and an inclination or atmosphere conveyed..The pupose and capacity of this culture is to help encourage inward coordination, bring staff individuals from all degrees of the association a lot nearer together and improve their exhibition. A company’s culture decides a great deal of the organization’s conduct. A culture might be solid (having an emotional impact over an individual’s conduct) or feeble (having a generally low effect on behavior).A solid culture is a sound allowance of faith based expectations, qualities, suppositions, and practices grasped by most individuals from the association. It encourages inspiration, duty, personality, solidarity, and similarity, which, thus, encourages inside joining and coordination. A comprehension of hierarchical culture and how to change it is significantly significant for administrators and pioneers to accomplish key results. The situation of vital pioneers in an association helps them to see the elements of their authoritative culture and achieve the embodiment of key accomplishment through positive change. â€Å"Effective directors perceive that supplanting a drawn out culture of conventional qualities with one that exemplifies the serious qualities required later on can take years. Be that as it may, the compensations of that exertion will be an association significantly more viable and receptive to its ecological difficulties and opportunities.†(Bateman and Snell, 2007)Organizational Culture at Southwest AirlinesSouthwest Airlines was established in 1971 as a minimal effort territorial air bearer. The company’s mission expressed on its site really mirrors its positive and sound authoritative culture. â€Å"We are resolved to give our Employees a steady workplace with equivalent open door for learning and self-improvement. Inventiveness and development are empowered for improving the adequacy of Southwest Airlines. Most importantly, Employees will be given a similar concern, regard, and caring mentality inside the association that they are relied upon to share remotely with each Southwest Customer.†Southwest Airlines has reliably been effective as far as gainfulness, great representative and association relations, and consumer loyalty †when most aircraft transporters are battling in every one of these zones. Key to the company’s achievement is a culture of adaptability, family-direction, and fun. They put stock in, â€Å"The way you treat and prize workers is one piece of your company’s culture†. Culture is the company’s lifestyle. It is the means by which the business capacities, works, handles pressure and fortifies its staff. It is the company’s general mentality toward the world. Southwest has assembled a notoriety for being a fun, cheerful and flippant aircraft with an upbeat staff. It is said that Southwest’s greatest recruiting measure is whether a candidate grins during their meeting. Southwest feels it can prepare anybody to carry out the responsibility, yet it can't show an individual to have an inspirational mentality. Southwest Airlines has perceived that grinning staff individuals canâ handle negative issues dexterously and still fulfill their clients. Southwest is additionally distinguished as the early pioneer of laborer duty. As far as possible accentuation on the formal hierarchical structure. At Southwest, dynamic is the procedure which is finished by the executives/specialist boards. Initiative gatherings are taped and imparted to representatives. The scientists discovered that efficiency could be amplified when representatives felt as if their requirements were being considered by accepting consideration for their work. This wonder got known as the Hawthorne Effect. It is as obvious today as it was during the only remaining century that focusing on our human resources produces gigantic outcomes. Southwest Airlines has figured out how to gain by the standards of the Hawthorne Effect. Southwest Airlines has reliably stayed at the highest point of its industry, while setting a thorough spotlight on employees’ input and needs. Southwest tries to share the company’s accomplishment with its representatives. The carrier accomplished significant levels of worker fulfillment and was remembered for the Fortune magazine’s rundown of the â€Å"100 Best Companies to Work for in America† for a long time in succession. â€Å"Southwest’s no-cutback reaction to September 11 was a suggestion to its representatives of the organization’s custom of thinking about its kin. When requested to remark on this, an authority clarified, â€Å"Its part of our way of life. We’ve consistently said we’ll do whatever we can to deal with our kin. So that’s what we’ve attempted to do.† Many investigators feel that the wonderful exhibition of Southwest is a result of its capacity to manufacture and continue connections portrayed by shared objectives, shared information and common regard between workers. Southwest’s authoritative culture was molded by Kelleher’s administration. Kelleher’s character affected the way of life of Southwest, which represents his immediacy, vitality and intensity. Southwest’s culture had three subjects: love, fun and proficiency. Kelleher regarded all the workers as a â€Å"lovely and adoring family†. Southwest endeavors to advance an affectionate, steady and suffering family-like culture. The Company started different measures to encourage closeness and casualness among workers. Southwest empowered its kin toâ conduct business in a caring way. Representatives are relied upon to think about individuals and act in manners that assert their nobility and worth. Rather than embellishing the mass of its central command with works of art, the organization draped photos of its representatives participating at organization occasions, news clippings, letters, articles and commercials. Southwest’s hierarchical culture urges workers to be imaginative, to impart, comprehend and care, be committed to client assistance and in particular to be an Individual. It keeps up its prosperity because of worker training, a lot of which happens in Southwest Airlines’ bubbly learning community: the University for People. Southwest considers figuring out how to be a ceaseless procedure. College for People mentors, known as facilitators, construct an establishment for a progressing learning condition through an administrative initiative class called â€Å"Leadership Southwest Style,† which uses the Myers-Briggs Type Indicatorâ ® (MBTI ®) appraisal for self revelation. At Southwest Airlines, the board needs representatives to feel good, mirroring its way of thinking that a worker who is agreeable can think all the more uninhibitedly and innovatively. Customary festivals unite representatives. These incorporate â€Å"Spirit Parties,† Culture gatherings, and week by week Deck Parties at base camp. Exercises at these occasions incorporate ability appears, move challenges, limbo challenges, karaoke, and acclaimed individual clone subjects. The Culture Committee invites new representatives with a New Hire Welcome Kit, which incorporates a sack, tee-shirt, identification holder, pen, and welcome letter. Southwest Airlines is an incredible case of social innovation that assists individuals with finding their actual capacities. The social condition consolidates humor with duty. Representatives work in groups without outside management. At prospective employee meetings, alongside other self-improvement demeanor, the forthcoming worker must show a comical inclination. The organization perceives the way in to its way of life is â€Å"The Spirit of LUV.† Their responsibility to employ individuals with the ability to love and serve others has yielded a plentiful reap of dependability and cash. Consequently it shows a very well blend of the board and administration. Key ideas of hierarchical culture at Southwest Airlines †¢Encourage to expect possession †¢Hire forever †¢Trust their decisions†¢Give employeesâ immediate access to basic data. †¢They have the ability to make modifications and to fix noteworthy issues rapidly. Results accomplished through these concepts†¢On-time appearances, legitimate things taking care of, and client objections are imparted on a week by week premise. †¢Everyone is centered around client care and making Southwest a triumph which permits them

How to boost your academic potential in 4 steps

How to boost your academic potential in 4 steps How to boost your academic potential in 4 steps? Home›Tips for Students›How to boost your academic potential in 4 steps? Tips for StudentsThe pursuit of academic excellence is not a bad of roses and that is the reason why many students give up studying with the idea that intellectual development is not what they are able to successfully deal with. However, this is not always true. Very often it is enough simply to change some of your habits and find learning techniques that best suit you. Qualitycustomessays.com is going to give you some hints on how to do your best as a student:Get organized. Regardless of the kind of a planner you use (either a printed calendar or an online task management service), it is important to schedule all your things-to-do in a way to make the best use of your precious time. It is important to remember that the main purpose of every schedule is to prioritize tasks based on their importance. Note also that some of them are able to change their value, s o learn to adapt your schedule accordingly.Create your ideal learning environment. Whether it is some quiet and well lit room or some other place to distance yourself from all possible distractions, it is important to find a perfect place to stimulate your intellectual growth, for example, in order to work on your academic writing assignment. If to speak about time, be 100% committed to the subject you are studying, but remember the importance of making breaks once in a while. Make sure you devote all your intellectual resources to one issue at a time.Balance studying and other commitments. Contrary to stereotypes about bookworms, the most successful students excel both in classroom as well as in other spheres of life. For example, getting acquainted with your classmates may be as important as getting prepared for your next exam. This will allow you not only to change the scenery a bit, but also to borrow some new learning techniques from your peers. By the way, why not to organize a study group? Those meetings are based on the need as well as driven by the purpose to ace the subject.Last, but not the least important factor to influence your academic potential is to avoid undertaking too much work or too many tasks. Dont take on too much, or you wont be able to do any of it well. If to speak about academic writing, our highly qualified writers always will be of great help for you with your assignments! Benefit from cooperation with us and boost your academic potential!

Cigarette Taxes Free Essay Example, 2500 words

This caused tremendous pressure to the government leading to the enactment of the Tobacco Inspection Act that directs the Secretary of Agriculture to impose controls on the tobacco Industry ( McGrew ). In addition to this, McGrew asserts that the government imposed regulation since the tobacco industry provided more than $4.8 billion in taxes in 1971 (USDA, Tobacco Situation, 1971b: 44). Strictly speaking, the first federal excise tax on tobacco was included in the Alexander Hamilton s tax package of 1794 which was restricted by Congress after a few debates. Later on, the interest to gain revenue from tobacco grew during the Civil war. In July 1, 1862, the first ad valorem tax for cigars was enforced, followed by tax increase in 1865, 1866 and 1875. Amazingly, in 1880, revenues from tobacco contributed to 31% of total federal tax receipts in which 50% of these collections came from smoking and using tobacco ( Heimann, 1960: 156). The revenue generated by tobacco products have risen drastically annually that by 1970, the Tobacco Tax Council reported a staggering revenue of no less than $2 billion dollars ( Tobacco tax Council 1970:5 ). Columbia along with 40 states imposed taxes. We will write a custom essay sample on Cigarette Taxes or any topic specifically for you Only $17.96 $11.86/page The main motivator for tobacco taxation before was simply to generate revenue for the government.

Iran s Domestic Affairs And Foreign Policy - 2429 Words

The historical lift of decades-long sanctions on Iran earlier this year has sparked numerous discussions about what the future holds for the country. Without a doubt, possibilities that have been blocked by the past economic sanctions are now accessible to Iran. However, it’s crucial to understand that change cannot happen overnight. In fact, it may take years or even decades for Iran to catch up with the majority of countries around the world. There are some notable events in Iran’s domestic affairs that can assist us in navigating where the semi-theocratic regime appears to be headed. One of them would be the recent Iranian election and its conceivable outcomes. This paper will examine the possible progresses post-sanctions Iran can†¦show more content†¦Nevertheless, we may deduce that recent elections suggested Iran’s leaders — and not merely reformists — have learned that the most effective way to mitigate this dilemma is to forge a pea ce deal with some of their rivals. The prospects for such a deal emerged when Rouhani publicly assailed the Guardian Council, asserting that the parliament â€Å"is the house of the people and not a particular faction.†2 While the Council of Guardians ignored this signal and chose instead to disqualify Hassan Khomeini — along with thousands of other would be candidates — persistent criticism of the council’s actions from Rouhani, Rafsanjani, and others compelled it to readmit some 1,500 aspiring candidates — political novices, to be sure, rather than veteran reformists, but whose ranks included many supporters of Rouhani and his allies. These dynamics suggest a grudging readiness by Iran’s top leadership to negotiate a political accommodation that could very slowly, yet eventually favor greater pluralism and openness in the Islamic Republic. This seems to be the objective of Iran’s reformists, who — with Rouhani’s suppor t — have signaled a growing measure of political sophistication, strategic vision, and unity.3 In the end, noShow MoreRelatedRonald Reagans Domestic and Foreign Affairs Essay1728 Words   |  7 PagesReagans Domestic and Foreign Affairs. The reason that I choose this topic was because I have always been personally interested in Ronald Reagans time in office and the national crisis he had to deal with. Reagan was awesome when it came to foreign policy because he knew how to negotiate with foreign leaders and their countries to get what he wanted. There were several instances during his time in office that he had the chance to use his ability to get the country out of danger. 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Essay on Technical Education in India Free Essays

The All India Council for Technical Education (AICTE) is the statutory body and a national-level council for technical education, under Department of Higher Education, Ministry of Human Resource Development. [2] Established in November 1945 first as an advisory body and later on in 1987 given statutory status by an Act of Parliament, AICTE is responsible for proper planning and coordinated development of the technical education and management education system in India. The AICTE accredits postgraduate and graduate programs under specific categories at Indian institutions as per its charter. We will write a custom essay sample on Essay on Technical Education in India or any similar topic only for you Order Now [3] The AICTE Act of 1987 AICTE is vested with statutory authority for planning, formulation and maintenance of norms and standards, quality assurance through school accreditation, funding in priority areas, monitoring and evaluation, maintaining parity of certification and awards and ensuring coordinated and integrated development and management of technical education in the country as part of the AICTE Act No. 2 of 1987. The AICTE Act, stated verbatim reads: To provide for establishment of an All India council for Technical Education with a view to the proper planning and co-ordinated development of the technical education system throughout the country essay writer salary, the promotion of qualitative improvement of such education in relation to planned quantitative growth and the regulation and proper maintenance of norms and standards in the technical education system and for matters connected therewith where to buy essays online. [edit] Current objective In order to improve upon the present technical education system, the current objectives is to modify the engineering curriculum as follows: 1. Greater emphasis on design oriented teaching, teaching of design methodologies, problem solving approach. 2. Greater exposure to industrial and manufacturing processes. 3. Exclusion of outmoded technologies and inclusion of the new appropriate and emerging technologies. 4. Greater input of management education and professional communication skills. edit] AICTE bureaus The AICTE comprises nine bureaus, namely: * Faculty Development (FD) Bureau * Undergraduate Education (UG) Bureau * Postgraduate Education and Research (PGER) Bureau * Quality Assurance (QA) Bureau * Planning and Co-ordination (PC) Bureau * Research and Institutional Development (RID) Bureau * Administration (Admin) Bureau * Finance (Fin) Bureau * Academic (Acad) Bureau For each bureau, adviser is the bureau head who is assisted by technical officers and other supporting staff. The multidiscipline technical officer and staff of the Council are on deputation or on contract from government departments, University Grants Commission, academic institutions, etc. References 1. ^ Regional Offices AICTE website. 2. ^ Technical Education Overview Department of Higher Education 3. ^ AICTE Act[dead link] 4. ^ National Level Councils Tech Ed. , Department of Higher Education. 5. ^ Growth of institutions affiliated to AICTE 6. ^ â€Å"UGC, AICTE to be scrapped: Sibal†. iGovernment. in. Retrieved 29 November 2011. 7. â€Å"AICTE to revamp its approval system next week†. Business Standard. Retrieved 29 November 2011. * | | All India Council for Technical Education| | Abbreviation| AICTE| Formation| November, 1945| Headquarters| New Delhi| Location| Kolkata, Chennai, Kanpur, Mumbai, Chandigarh, Guwahati, Bhopal, Bangalore, Hyderabad, Gurgaon[1]| Main organ| Council| Affiliations| Department of Higher Education, Ministry of Human Resource Development| Website| Official web site Remarks| Dr. S S Mantha, Chairperson (acting| |    How to cite Essay on Technical Education in India, Essays

blitzkrieg Essay Example

blitzkrieg Essay The First Phase: Dominance of the Axis Man for man, the German and Polish forces were an even match. Hitler committed about 1.5 million troops, and the Polish commander, Marshal Edward Smigy-Rydz, expected to muster 1.8 million. That was not the whole picture, however. The Germans had six panzer (armored) and four motorized divisions; the Poles had one armored and one motorized brigade and a few tank battalions. The Germans 1600 aircraft were mostly of the latest types. Half of the Poles 935 planes were obsolete. Result of German Blitzkrieg on Poland On September 1, 1939, Germany invaded Poland. The Polish army expected the attack to come along the Polish frontiers. But Hitler introduced a new kind of war called a blitzkrieg, which means lightning war. Waves of German bombers targeted railroads in Tczew, shown here, which crippled Polish military mobilization. Hundreds of tanks smashed through Polish defenses and rolled deep into the country. The Poles fought hard, but on September 17, the Soviet Union invaded their country from the east. By the end of the month, Poland had fallen. Polish strategic doctrine called for a rigid defense of the whole frontier and anticipated several weeks of preliminary skirmishing. It was wrong on both counts. On the morning of September 1, waves of German bombers hit the railroads and hopelessly snarled the Polish mobilization. In four more days, two army groups-one on the north out of East Prussia, the other on the south out of Silesia-had broken through on relatively narrow fronts and were sending armored spearheads on fast drives toward Warsaw and Brst. This was blitzkrieg (lightning war): the use of armor, air power, and mobile infantry in a pincers movement to encircle the enemy. Between September 8 and 10, the Germans closed in on Warsaw from the north and south, trapping the Polish forces west of the capital. On September 17, a second, deeper encirclement

Nucor Competitive Strategy Essays

Nucor Competitive Strategy Essays Nucor Competitive Strategy Paper Nucor Competitive Strategy Paper NUCOR COMPETITIVE STRATEGY ANALYSIS CONTENTS 1. Case Profile 2. Situational Analysis 2. 1General External Environment (PESTLE model) 2. 1. 1 Political/Legal 2. 1. 2 Economic 2. 1. 3 Sociocultural 2. 1. 4 Technological 2. 1. 5 Environmental 2. 1. 6 Demographic 2. 1. 7 Global 2. 1 Industry Analysis (Porter 5 Forces) 2. 2. 1 Threat of new entrants 2. 2. 2 Bargaining power of suppliers 2. 2. 3 Bargaining power of buyers 2. 2. 4 Threat of substitute products 2. 2. 5 Intensity of rivalry 2. 3 Competitive Environment Analysis 2. 3. Future objectives 2. 3. 2 Current strategy 2. 3. 3 Assumptions 2. 3. 4 Capabilities 3. Strategic Analysis 3. 1 Strategies 3. 1. 1Operational level 3. 1. 2Business level 3. 1. 3Competitive level 3. 1. 4 Corporate level 4. Core Competencies 4. 1Tangible resources 4. 2Intangible resources 4. 3Capabilities 5. Value Chain 6. Sustainable Competitive Advantage 7. Performance Appraisal 8. SWOT Analysis 8. 1 Strengths 8. 2 Weaknesses 8. 3 Opportuni ties 8. 4 Threats 9. Strategy Formulation and Implementation 9. 1 New Initiatives to Sustain Growth APPENDIX 1: Top-30 producers by International Iron Steel Institute APPENDIX 2: Top Competitors Key Measures: NUCOR APPENDIX 3: FIVE-YEAR FINANCIAL REVIEW FOR NUCOR (2002-2006) Case Study Analysis: NUCOR 1. Case Profile Nucor Corp. , the U. S largest mini-mill operator1 and largest steel manufacturer by tons produced2, continues to lead the industry in efficiency, technological innovation, profitability and delivery of high quality products at low cost structure, after a record of more than 16 years of rapid growth in a declining industry3. And with a strong relationship with its workers without unionization, Nucor’s employees claimed to be the industry’s most satisfied, most motivated and most productive, making them a formidable workforce. This case considers how Nucor has achieved its success and how to sustain it. 2. Situational Analysis 2. 1. General External Environment (PESTLE model4) 2. 1. 1. Political/legal. The steel industry has seen rocky labour relations since the late 19th century with fatalities to striking workers4. Majority of workers are represented by the United Steel Workers of America. Another issue is the integrated steel producers have filed charges against importers of dumping steel prices, blaming them especially Japan, for declining market shares. Nucor’s plant in Hertford County was located on the banks of a fishery that required restoration in a law passed in 1997. 2. 1. 2 Economic. Steel industry is a cyclical business, subject to economic fluctuations since it depended on durable and capital goods (car, building). The industry does well during economic expansion and suffers losses and even bankruptcies during economic downturn. . 1. 3. Sociocultural. The industry became a source of employment, symbolizes American economic power and pride during good times and symbolizes economic decline and source of shame when foreign companies took over market shares5. 2. 1. 4. Technological. Technology drives major changes in the production process to increase flexibility, efficiencies and allowed automation which include the continuous casting technology, blast oxygen furnace and electric arc furnace. 2. 1. 5. Environmental. Nucor’s mill in Crawfordsville, Indianna was alleged to have violated federal and state clean air rules and discharge of 6,720 tons of pollutants into the air each year by U. S. Environmental Protection Agency. 2. 1. 6. Demographic. Mini-mills which are located close to customer base has moved as population of U. S. moved to south and west. Demographic shifts affect the industry since construction utilizes a significant amount of steel. 2. 1. 7. Global. U. S. steel exports were negligible although it had grown to 3% to 5% by the 1990s6. The U. S. teel industry has benefited greatly from the Japanese mill from their large investments in U. S. joint venture projects, new technologies, high productivity and quality product7. Globalization will subject U. S. steel makers to vulnerable changes. 2. 2. Industry Analysis Porter’s Five Forces Analysis 2. 2. 1) Threat of new entrants. For mature integrated steel industry, threat is low due to economies of scale, high capital inje ction, cyclical nature of business and difficult access to supply and distribution; but slightly higher for mini-mill because of lower capital commitment and scale. . 2. 2) Bargaining power of suppliers. For integrated steel makers, they have effectively neutralized the suppliers’ bargaining power by backward integration (steel makers acquiring coal/coke mines and transportation facilities). For mini-mill, their reliability on scrap metal has given supplier moderate to high bargaining power. Higher cost of scrap metal due to limited supply has forced mini-mill to more costly materials like iron carbide. Nucor reduced the bargaining power of steel scrap supplier by backward integration. 8 2. 2. ) Bargaining power of buyers. It is weak to moderate since producers can threaten major distributors and wholesalers with forward integration (taking over direct distribution). But the large buyers (e. g. car makers) have more bargaining power. For example, the U. S. steel producers had to fulfill Japanese automakers’ quality and standards before they were allowed to supply the Japanese auto plants in the U. S. 9 2. 2. 4) Threat of substitute products. The threat is high in applications where strength is a not crucial concern but cost is (e. g. lastic, wood, synthetic materials, fiberglass); low for applications that require strength since substitute materials are just not strong enough10. Also, the many composition steel can be produced reduce the threat. 2. 2. 5) Intensity of rivalry. It is a highly competitive market with high exit barriers since assets are specialized, increase of mini-mill competitors taking on production of steel sheets and other steel products, stagnant demand, many global competitors, commodity-like products that minimizes switching costs and customer loyalty and excess capacity11. 2. 3. Competitive Environment Analysis Nucor has grown to become the largest steelmaker in the US by tonnage2. To have a sustainable market leader position, it must continue to compete for more market share from the large, integrated steelmakers. Although Nucor is the first mover in the mini-mill sector, it must also compete against second movers. 2. 3. 1) Future objectives. Nucor’s primary objective is â€Å"the production of high volumes of quality, low-cost steel. †12 It has an ambitious annual earnings growth of 10-15%. Nucor’s competitors would have the same objective, but unlikely the same high annual growth. Nucor’s competitors will be less risk-taking, giving Nucor a distinct advantage since a risk-aversive approach produces lower returns. 2. 3. 2) Current strategy. Nucor’s strategy is cost leadership. Even if there are changes in the competitive environment, this strategy is preferred since steel is a commodity-like product. While some mini-mill competitors follow a differentiation strategy, most follow a cost leadership strategy, though not very successfully. 2. 3. 3) Assumptions. It is a general assumption for all competitors that cyclical fluctuations are continuous. Nucor’s competitors often looked like operating under a status quo while Nucor has grown to produce sheet-fed steel and stainless steel in its mini-mills, a seemingly impossible task. 2. 3. 4) Capabilities. Nucor’s strengths include highest productivity, lowest cost structure and a high profitability (30 years of continuous profits)13 in the industry and excellent labour-management relations. Nucor’s weakness, comparing to its competitors, is more exposure to short-term losses and temporary setbacks resulting from risk-taking. The large integrated steel producers are comparatively strong in terms of size, established customer base and economies of scale. In terms of tonnage produced, Nucor ranked 8th globally with 20. 3 tons in 2006 (Appendix 1). Nucor could further strengthen its position as it is not far from the world’s 2nd largest steelmaker (Nippon Steel, Japan) of 34. 7 tons. ROE wise (Appendix 2), Nucor is much stronger than its competitors with 29. 38 as compared to Commercial Metals Co’s 22. 63 and U. S Steel’s 17. 79. ROA wise, Nucor is also much stronger than its competitors with 15. 6 as compared to 8. 33 and 7. 13. Nucor is more financially sound than its competitors with a current ratio of 2. 06 as compared to 1. 69 and 1. 59. 3. Strategic Analysis 3. 1 Strategies 3. 1. 1) Operational level. Nucor’s operational level strategy is core process re-engineering. This includes pre-heating the ladles allowing for faster flow of steel into the caster, continuous casters and a processes design that limit work-in-progress inventory, limit space and increase flexibility. . 1. 2) Business level. Nucor’s business level strategy is low cost leadership, keeping with its primary objective of the production of high volumes of quality, low-cost steel. 3. 1. 3) Competitive strategy. Nucor is the industry’s catalyst for technology innovation. It pioneered and took lead of the mini-mill concept, which later produce sheet steel and thin slab stainless steel. Also taking risk with a focus on lon g-term gains (versus short term risks). 3. 1. 4) Corporate level. To achieve its goal, Nucor diversify throughout the steel business. Nucor ventured into traditional bastions of integrated steelmakers (sheet steel, stainless steel), not constrained by the mini-mill format. Nucor has engaged in numerous upstream and downstream diversification. 4. Core Competencies Core competencies are special capabilities that are critical to a business achieving competitive edge. It is harmonizing of diverse production skills integrated with technological development. 19 4. 1) Tangible resources. Nucor’s tangible resources include strong financial resources with a proven ability to generate internal funds and a track profitability record that gives it enormous borrowing power. Organizational resources appear slim without formal planning, coordinating or controlling systems. Physical resources include 8 high-performing mini-mills strategically located to customer base and good access to raw materials with the company’s new iron carbide plant. Nucor has considerable technological resources, mainly involving process. 4. 2) Intangible resources. Many innovative ideas come from its human resources. Human resources include knowledge of the business know-how, motivation to perform and strong worker-management trust and co-operation. . 3) Capabilities. This includes the capability to produce high volumes of quality low-cost steel, innovative technology, continuous process refinement, continuous productivity improvement, motivated workforce, strong corporate culture. Employees are encouraged to take risk and a high tolerance for failure is given. Employees have a sense of ownership, exceedingly loyal and share a common goal of ensuring Nucor’s meets i ts primary objective. These give Nucor a competitive edge that is costly and difficult to imitate17. And the costly duplication suggests that the resource or capability is inelastic in supply, earning the firm who possess it an economic rent. 18 5. Value chain analysis i. Support Activities Firm InfrastructureWith no formal planning or formal mission, possess a strong culture Human Resource ManagementNot unionized, rewards risk-taking, high tolerance for failure, performance based bonus plans, encourage employee suggestions Technology Developmentcontinuous process refinement, continuous improvement, licensing/buying technology ProcurementUpstream diversification, process innovation i. Primary Activities Inbound LogisticsOperationsOutbound LogisticsMarketing SalesService cost focused, coordinated with operational needsEfficient, low cost, high productivity, meeting or exceeding quality requirements, continuous improvementafter-sale support 6. Sustainable Competitive Advantage Sustainable competitive advantage is derived from the trust-based working relationships along with a high to lerance for failure, would allow Nucor to take the risk needed to produce sustainable growth. The source of this trust is in Nucor’s distinctive human resources strategy, which is characterized by informality, ad hoc planning, pay for performance, and employee empowerment. 14 7. Performance Appraisal For the last five years, Nucor’s sales have increased over 240% from $4. 33 billion (2001) to $14. 75 billion (2006). Average sales price per ton has increased 88% from $354 (2001) to $667 (2006). Total tons sold to external customers have increased 81% from 12,237,000 tons (2001) to 22,118,000 tons (2006) (Appendix 3) (Figure 1). This rapid growth has been derived from acquisitions, optimizing existing operations and developing traditional greenfield projects using innovative technologies. Nucor achieved record sales and net earnings in 2006 for the 3rd consecutive year due to historically high selling prices, margins and shipments. Nucor was strengthened as North America’s most diversified steel producer. With this diverse product line, Nucor’s short-term performance which is not dependant on any single market has been able to maintain profitability every year and every quarter since 1966. (Figure 2). Figure 1: Nucor’s Average Sales Price Per Ton Total Tons Sold Figure 2: Nucor’s Diversified Product Mix 8. SWOT Analysis 8. 1. Strengths 1. Strong financial resources (profits, returns) 2. Industry leading low cost structure 3. Motivated workforce 4. Strong corporate culture 5. Innovation resources 6. Trust-based relationships 7. Technological expertise 8. Strong physical resources 9. Strategic management leadership style 8. 2. Weaknesses 1. Vulnerable to losses and setbacks from risk-taking 2. Lack of formal organizational systems may reduce efficiency 3. High tolerance for failure risks potential loss 4. Vague marketing structure or strategy 8. 3. Opportunities 1. Expand into additional specialty products 2. Downstream diversification 3. Directly produce steel from iron carbide, eliminating the need for electric furnaces. 4. Growth and innovation through joint venture projects 5. Maintaining market leadership position 6. Exporting 7. Soaring global steel prices15 8. 4. Threats 1. Substitute products 2. Second mover mini-mill competitors 3. Integrated steelmaker competitors 4. Economic downturn 5. Sub-prime crisis in property industry 6. Globalization with consolidating competitors 7. Global oversupply (China slowed down by December 2004 and became net exporter) 8. A new technology called Finex (by Posco in South Korea) Weaknesses and Threats- Nucor does not have serious weakness but only unused production capacity and a non-differentiated product. Serious threats from foreign competitors (e. g. Acelor Mittal) consolidating could affect Nucor’s growth. Such intense rivalry may also lead to price wars. Weaknesses and Opportunities- With soaring steel prices, expansion and vertical integration would give a better return. Strengths and Threats- Expanding its product line could mitigate the threats from foreign and local competitors, given soaring steel prices will give better return. Consolidate with other steelmakers would make Nucor a bigger player globally. Using its market dominance, Nucor could negotiate with the government for better regulations against the foreign competitors. With its financial and leadership resources, Nucor should secure more backward integration into scrap steel market. Joint venture with Posco (South Korean steelmaker) to leverage new technology. Strengths and Opportunities- Nucor has the financial, human and technological resources to penetrate new market, to expand product range, to compete in the stainless steel market and to joint with Japan to open new market in the Asian region. . Strategy Formulation Implementation Nucor’s current strategy is working. Its unique corporate culture and distinctive human resources strategy which produced a non-substitutable trust-based relationship, give Nucor a sustainable competitive advantage, contrasting the antagonistic relations in the steel industry. This trust enables Nucor to take risk which facilitates its growth. As an engineer from a major integrated mill said upon visiting a Nucor plant, that Nucor’s culture were such that everyone work hard and help each other, collectively survive and meet with success. But theirs is one of aggression, confrontation and lack of trust. 16 9. 1. New Initiatives to Sustain Growth Nucor should further leverage its sustainable competitive advantage by expanding more aggressively, taking the following steps: 1. To build an additional iron carbide plant to increase the availability of low-cost raw materials. 2. To carry out market research to ascertain: a) Expand product line and downstream steel business (e. g. steel for building, bridges, highways, roof decking, flooring); b)Export market; c) Competitors’ current strategies, weaknesses and strengths; d) Joint venture partners and projects ) Expand domestic markets f) Backward integration (e. g. scrap brokerages) 3. To develop strategic marketing program 4. Add an employee stock ownership program to further reinforce employees’ sense of ownership and loyalty. REFERENCES 1. bizjournals. com/charlotte/stories/2008/04/21/daily34. html 2. anbhf. org/laureates/keniversen. htm 3. Johnson, G. Sc holes, K. (2005) Exploring Corporate Strategy: Text and Cases, Prentice Hall, London 4. http://en. wikipedia. org/wiki/U. S. _Steel_Recognition_Strike_of_1901 5. John H. Sheridan, 1996 â€Å"New Era – Or Breather? Industry Week, 5 February, pp 49 6. Brian K. Boyd Steve Gove, â€Å"Nucor Corp. And the U. S. Steel Industry,† In: Strategic Management: Competitiveness and Globalization by Michael A. Hitt, R, Duane Ireland, Robert E. Hoskisson (Cincinnati, OH: South-Western College Publishing, 2001), pp C479 7. Bryan Berry, (1996) â€Å"World Steel: Competing Strategies in Metallics, Melting, and Casting,† Iron Age New Steel, 12(4), April, pp 74. 8. Bryan Berry, (1996) â€Å"World Steel: Competing Strategies in Metallics, Melting, and Casting,† Iron Age New Steel, 12(4), April, pp 76. 9. Bryan Berry, (1996) â€Å"World Steel: Competing Strategies in Metallics, Melting, and Casting,† Iron Age New Steel, 12(4), April, pp 76. 10. Brian K. Boyd Steve Gove, â€Å"Nucor Corp. And the U. S. Steel Industry,† In: Strategic Management: Competitiveness and Globalization by Michael A. Hitt, R, Duane Ireland, Robert E. Hoskisson (Cincinnati, OH: South-Western College Publishing, 2001), p. C483 11. Brian K. Boyd Steve Gove, â€Å"Nucor Corp. And the U. S. Steel Industry,† In: Strategic Management: Competitiveness and Globalization by Michael A. Hitt, R, Duane Ireland, Robert E. Hoskisson (Cincinnati, OH: South-Western College Publishing, 2001), p. C480 12. Brian K. Boyd Steve Gove, â€Å"Nucor Corp. And the U. S. Steel Industry,† In: Strategic Management: Competitiveness and Globalization by Michael A. Hitt, R, Duane Ireland, Robert E. Hoskisson (Cincinnati, OH: South-Western College Publishing, 2001), p. C498 13. Brian K. Boyd Steve Gove, â€Å"Nucor Corp. And the U. S. Steel Industry,† In: Strategic Management: Competitiveness and Globalization by Michael A. Hitt, R, Duane Ireland, Robert E. Hoskisson (Cincinnati, OH: South-Western College Publishing, 2001), p. C477-C507 14. Ted Kuster (1995) â€Å"How Nucor Crawfordsville Works,† Iron Age New Steel, 11(12), December, pp 36-47 15. usatoday. com/money/autos/2004-10-13-steel-prices_x. htm taipeitimes. com/News/worldbiz/archives/2004/03/26/2003107844 16. Bryan Berry (1996) â€Å"The Importance of Nucor,† Iron Age New Steel, 12(7), July, pp 2. 17. Barney, J. B. (1997) Gaining and Sustaining Competitive Advantage, Wesley Publishing, Addison 18. McTaggart, D and Findlay, C and Parkin, M (2006) Economic, Wesley Publishing, Addison 19. Prahalad, C. K. and Hamel G (1990) The Core Competence of the Corporation, Harvard Business Review, Mar, 1979 APPENDIX 1: Top-30 producers by International Iron Steel Institute MtonSteelmaker 1117. 2ArcelorMittal (Global) 234. 7Nippon Steel (Japan) 332. 0JFE (Japan) 430. 1POSCO (South Korea) 528. 2Tata Steel (India) Including Corus Group 622. 5Shanghai Baosteel Group Corporation (China) 721. 2United States Steel Corporation (United States) 820. 3Nucor Corporation (United States) 919. 1Tangshan (China) 1018. 2Gruppo Riva (Italy) 1117. 5Severstal (Russia) 1216. 8ThyssenKrupp (Germany) 1316. 1EvrazHolding (Russia) 1415. 6Gerdau (Brazil) 1515. 3Anshan (China) 1614. 6Shagang Group (China) 1714. 6Steel Authority of India Limited (India) 813. 8Wuhan Iron and Steel (China) 1913. 6Sumitomo Metal Industries (Japan) 2012. 8Techint (Argentina) 2112. 5Magnitogorsk Iron and Steel Works (Russia) 2211. 5Jinan (China) 2310. 9Magang Group (China) 2410. 8Laiwu Steel (China) 2510. 7China Steel (Taiwan) 2610. 5Shougang (China) 279. 9Valin Steel Group (China) 289. 8Imidro (Iran) 299. 5Industrial Union of Donbas (Ukraine) 309. 1Novolipetsk (Russia) Source: http://en. wikipedia. org/wiki/List_of_steel_producers This is a list of the largest steel-producing companies in the world according to the International Iron and Steel Institute. The list is compiled from its page Top Steel Producers 2006, but updated below from other sources. (Output in million metric tons crude steel; the country/region of producers basing specified in brackets) Total world steel output in 2005: 1,131. 8 million metric tons (mmt) Total world steel output in 2006: 1,239. 5 million metric tons (mmt) APPENDIX 2: NUCOR’S TOP COMPETITORS KEY MEASURES NUCORCOMERCIAL METALS CO U. S. STEEL- VALUATION PRICE/EARNINGS (TTM)11. 9910. 5616. 34- PRICE/CASH FLOW9. 9610. 7617. 40- PRICE/SALES (TTM)1. 060. 430. 85- PRICE/BOOK3. 672. 222. 59- PER SHARE DATA LAST DIVIDEND36. 4719. 512. 71- BOOK VALUE18. 7714. 2948. 33- EPS (TTM)5. 092. 277. 08- REVENUE16. 59 B8. 32 B16. 87 B- PROFITABILITY EBIDTA3. 02 B684. 52 M1. 72 B- OPERATING MARGIN15. 38%6. 93%6. 79%- PROFIT MARGIN8. 87%4. 27%5. 21%- GROSS PROFIT MARGIN18. 86%13. 94%10. 28%- DIVIDEND DIVIDEND YIELD2. 77%1. 26%0. 55%- PAYOUT RATIO36. 4719. 6512. 71- ANNUAL DIVIDEND (TTM)176. 5 M- - - DIVIDEND YIELD 5 YEAR AVERAGE3. 17%0. 90%0. 66%- GROWTH NET INCOME1. 47 B355. 43 M879 M- EPS (TTM)5. 09%2. 27%7. 08%- REVENUE16. 59 B8. 32 B16. 87 B- PEG1. 24%1. 58%0. 71%- FINANCIAL STRENGTH QUICK RATIO (MRQ)8. 874. 275. 21- CURRENT RATIO (MRQ)2. 61. 691. 59- LT DEBT TO EQUITY RATIO (MRQ)45. 9239. 0854. 38- TOTAL DEBT TO CAPITAL (MRQ)29. 6231. 4437. 07- ROE29. 3822. 6317. 79- ROA15. 608. 337. 13- ROIC (RETURN ON INVESTED CAPITAL)22. 0419. 0213. 41- ASSETS ASSET TURNOVER1. 692. 401. 08- ASSET PER EMPLOYEE545,895. 66667272,793. 63708557,714. 28571- INVENTORY TURNOVER9. 518. 637. 54 SOURCE: HTTP://FINANCE. AOL. COM/COMPANY/NUCOR-CORPORATION/NUE/NYS/TOP-COMPETITORS APPENDIX 3: FIVE-YEAR FINANCIAL REVIEW FOR NUCOR (2002-2006) FOR THE YEAR20062005200420032002 Net sales14,751,27012,700,99911,376,8286,265,8234,801,777 Costs, expenses and other: Cost of products sold11,284,60610,108,8059,174,6115,993,4924,335,409 Marketing, administrative and other expenses592,473459,460374,730165,369175,589 Interest (income) expense, net(37,365 4,20122,35224,62714,286 Minority interests219,121110,65080,84023,90479,408 Other income- (9,200 (1,596 (11,547 (29,900 12,058,83510,673,9169,650,9376,195,8454,574,792 Earnings before income taxes2,692,4352,027,0831,725,89169,978226,985 Provision for income taxes935,653709,834607,9065,18166,899 Net earnings1,756,7821,317,2491,117,98564,797160,086 Net earnings per share: Basic (1)5. 734. 193. 530. 210. 51 Diluted (1)5. 684. 153. 00. 210. 51 Dividends declared per share (1)2. 150. 930. 240. 200. 19 Percentage of net earnings to net sales11. 9 10. 4 9. 8 1. 0 3. 3 Return on average equity38. 3 33. 8 38. 2 2. 7 7. 0 Capital expenditures338,404331,466285,925215,408243,598 Depreciation363,936375,054383,305364,112307,101 Sales per employee1,2731,1591,107637528 AT YEAR END Current assets4,683,0654,081,6113,1 82,1321,639,7841,429,305 Current liabilities1,421,9171,228,6181,042,776615,067573,697 Working capital3,261,1482,852,9932,139,3561,024,717855,608 Cash provided by operating activities2,251,2332,136,6151,024,756493,801497,220 Current ratio3. 3. 33. 12. 72. 5 Property, plant and equipment, net2,856,4152,855,7172,818,3072,817,1352,932,058 Total assets7,893,0187,148,8456,140,3914,511,5774,394,944 Long-term debt922,300923,550923,550903,550894,550 Percentage of debt to capital15. 3 17. 0 20. 2 26. 1 25. 8 Stockholders’ equity4,857,3514,312,0493,481,2812,370,8732,349,770 Per share16. 1413. 9010. 917. 547. 51 Shares outstanding300,949310,220319,024314,361312,720 Employees11,90011,30010,6009,9009,800 Source: secinfo. com/d14D5a. u7c82. c. htm#1stPage

Thegn - Anglo-Saxon Thegn or Thane

Thegn - Anglo-Saxon Thegn or Thane In Anglo-Saxon England, a thegn was a lord who held his land directly from the king in return for military service in time of war. Thegns could earn their titles and lands or inherit them. Initially, the thegn ranked below all other Anglo-Saxon nobility; however, with the proliferation of thegns came a subdivision of the class. There were kings thegns, who held certain privileges and answered only to the king, and inferior thegns that served other thegns or bishops. By a law of Ethelred II, the 12 senior thegns of any given hundred acted as a judicial committee that determined whether or not a suspect should be officially accused of a crime. This was evidently a very early precursor to the modern grand jury. The power of thegns declined after the Norman Conquest ​when lords of the new regime took control of most lands in England. The term ​thane persisted in Scotland until the 1400s in reference to a hereditary tenant of the crown who did not serve in the military. Alternate Spellings: thane Example: King Ethylgrihn called on his thegns to help defend against a Viking invasion.

BizCafe Business Case Coursework Example | Topics and Well Written Essays - 1250 words

BizCafe Business Case - Coursework Example The business targets a large number of customers, some of whom prefer take-away, while some host meetings as they take their coffee, hence need for a bigger space. Jane should have not relied on students totally, as they have classes to attend to, which would compromise running of the business. Hiring qualified staff who can work full time while students take over after school would be a good measure that ensures business efficiency. However, the cafe business is viable in the market, since it is at an appealing location. While purchasing equipments, one has to keep in mind that customers have different tastes and preferences, and in this new era, a modern up-to-date restaurant is preferred by many. I would purchase the new green furniture at $4,000, since they provide an attractive and private atmosphere. In addition, I would prefer the new 4-cup espresso, which costs $6,000, as it has a high capacity and it is fast to make, thus would ensure efficiency while serving many customers. The decisions made on the type of furniture and coffee espresso will yield to high costs as opposed to Jane’s choice. ... Rationale for the Business: Each business must have strategies in order for it to survive. With the advancing technology, businesses adopt new strategies that enhance survival through a competitive advantage. A business can attain a competitive advantage through cost leadership, whereby, it becomes the lowest price for its products but still maintains the product’s quality. Product differentiation is another strategy that ensures that a business provides unique services or products as compared to its competitors, thus attracting more customers (Hitt, Ireland & Hokisson, 2009 p117). The cafe name is â€Å"never enough cafe,† a name has a motive of attracting customers who are curious of how special is our coffee, such that, one can never have enough of it. The new green type of chosen furniture aims at attracting customers as it has a sense of style in it. The 4-cup automatic espresso aims at serving more customers at once, hence avoiding long queues, or inconveniences t o customers. The staff will be paid according to the number of hours worked; however, a manager must work full time and must be punctual. The staff will be paid well to avoid quitting, which results to inconveniences. When employees are paid well, they are motivated. Therefore, this tool will be used by our business in order to attain a competitive advantage. In marketing strategies, the cafe seeks to utilize the 3-cup sizes instead of one cup; as a result, the cafe is considerate of different classes of customers, as each cup has its price. This is a competitive strategy as other restaurants concentrate on one size of cup only, of which the price is definitely fixed and high. However, different sizes of cups give a

To what extent does leadership research support the idea that there is Essay - 1

To what extent does leadership research support the idea that there is one best way to lead people in organisations - Essay Example This paper touches upon these key areas to establish where leadership reigns supreme, be it a democratic form of leadership or autocratic one, and how that ‘one best way’ to lead the employees within organizations is made proper. Both democratic and autocratic forms of leadership can give rise to motivation which is the basis of knowing that employees will time and again fall down and then get up to make sure that they are positively driven to achieve the organizational objectives through research, analysis and evidence. This is bound to happen because there are times when frustration runs high and people need support from a number of directions. However, on the same token, what is most important is the self-motivation construct that wins many favors for the employees who are looking to solve a problem (Axley, 1996). Motivation is therefore dependent on the people for whom it is coming into play. An employee who is not motivated enough will perform worse off than a person who is motivated to go out there and do something on his own (Fulton, 1998). Under leadership, the seniors also enforce their say through different programs and teamwork exercises. When employees feel that they are being properly led by, jo b satisfaction is bound to happen. When job satisfaction is ensured, leadership comes about in full circle and hence the leaders are able to lead people easily. When employees are satisfied with their jobs, the task of the leader becomes easier. The leadership knows where to instill confidence and in what quantity this has to be done to derive sound results. Also what needs to be understood is the fact that more productivity will be achieved once leaders are able to do their jobs well (Butkus, 1999). Leaders are inclined to exercise restraint over employees who are motivated enough to perform their respective tasks, thus coming directly under the authoritative leadership realms. What this implies is the fact that since they

Critical Response Teen Magazines A Critical Analysis English Language Essay

Critical Response Teen Magazines A Critical Analysis English Language Essay Magazines aimed at the young teenage women market may give the impression of being a girls best friend. Of course, like everything, they have their strengths and weaknesses but do the strengths outweigh the weaknesses? It seems more likely for the negative effects of teenage magazines to be more prominent than the positive effects but is this really the case? This response reviews the way teenage magazines address issues relevant to young women today, especially from the point of view of promoting healthy body image, safe sex and leading social justice issues. All these aspects are emphasised by techniques used in the composition of these magazines with article structure, visual collages and informal language being the most common. Are the issues they cover and the extent to which they cover them appropriate for their readers? Teenage magazines, such as Dolly and Girlfriend, are often the first place teenagers turn when they have a problem and that is when segments like Dolly Doctor  [1]  are most commonly used. This reinforces the need for the magazines content to be appropriate for their readers; however, this is not always possible. Magazines, such as Cleo and Cosmopolitan, are in a difficult position; whilst they are aimed at the young adult market, 18 to 35-year-old women, a large proportion of their readers are between the age o f 14 and 17. As reported in the respective magazines readership profiles, 35.16 per cent of Cosmopolitan readers  [2]  are aged between 14 and 17 and 29.11 per cent of Cleo readers.  [3]  How does this effect the teens who read these magazines? It appears that these effects are positive, such as encouraging their readers to exercise, as well as negative, for instance lowering their self-esteem. Why are teenage magazines so popular? Issues facing teenagers Teenage magazines play an important role in the average female teenagers life. They provide a wide range of information, from social issues such as smoking and drinking, to issues of a less important nature, such as what to wear to the formal, or how to talk to boys.  [4]  It is, therefore, important that they address the relevant issues teenagers face in society today. One of the biggest issues addressed in teenage magazines is sex, and more importantly, safe sex. The impression you acquire when you pick up a teenage magazine is that they assume that if girls are not sex savvy then they want to be.  [5]   One teenage reader asked the question concerning Chik  [6]  magazine: wheres all the sex stories?  [7]  This simple question supports the theory that teenage magazines are not necessarily successful for the correct reasons. Amongst some groups in society, such as the Christian churches, such articles are often perceived as immoral. It also makes these acts seem more common in society, which is not necessarily true. In fact, 80 percent of 16 year-olds have not had sexual intercourse but by the age of 18 theres a 50 per cent probability that they have.  [8]  Being a virgin is generally criticised by other teenagers. Despite the fact that magazines promote safe sex, research has shown that safe sex does not exist unless two virgins are having sex for the first time and remain with each other for life.  [9]   On the other hand, these magazines run articles on what their readers want to know. If Dolly magazine receive a letter asking for help about not wanting to have sex, they will run an article about abstinence. Or if they receive a letter about date rape, they will run an article about date rape and what to do about it. In the same respect, if a reader asks Dolly, what is masturbation? they will respond with an appropriate article.  [10]   There seems to be a common perception that reading teenage magazines has contributed heavily to readers low self-esteem. As a result of this perception, today teenage magazines seek to promote a health body image. Dolly magazine has a specific section in every issue called the Body Confidence Club  [11]  that is dedicated to motivating teenagers to be content with their body. This ranges from advice on exercising and meditation to healthy eating. Often it will include real-life stories to help teenagers to believe if it worked for them, it can work for me! The deputy editor of Dolly magazine said: We never publish diets or ever say that a girl should lose weight, its only ever about toning up if thats what you want to feel better about yourself.  [12]   The Body Confidence Club is a reader forum where Dolly talks about a body issue and does it in a way that is inspirational. Stories will reflect the problem and show solutions, stimulating teenagers to think that they can change too. Publishing articles on healthy body image next to fashion spreads glorifying all that is tall and skinny  [13]  can have a negative effect. What girls need to remember is that Marilyn Monroe was a size 14 and she was still considered beautiful.  [14]   Even Cosmopolitan has dealt with the issue of body image, introducing the Body Love Initiative in October 2001. This policy states that Cosmopolitan will use models from size 6 to size 16 in every issue, as well as all races. Alongside the models, Cosmopolitan will not publish a diet and has not done so for around seven years. They also ensure that their advertisers do not place unnecessary emphasis on the need to be skinny and consistently publish articles to help readers feel more confident and love the skin they are in. These guidelines were put into place after readers became outraged over a photo shoot, Lingerie Gets Real, featuring women in their underwear.  [15]  Cosmopolitans philosophy is: Healthy eating, healthy body image but being within your healthy body weight range all about feeling good in your own skin.  [16]   Another issue addressed by these magazines concerns popularity amongst peers. This is an important issue in the minds of teenagers, especially in the school environment. The common perception that you have to be cool to obtain the attention of a boy increases the pressure of becoming popular. To quash this assumption Dolly magazine focuses on the fact that popularity is not as important as being confident. Therefore they run stories about how to talk to people, both boys and girls, and how to be more confident in different situations.  [17]  However, confidence is just one part of it. If a teenager does not feel popular she is less likely to be confident. So it is important to address popularity as an issue of concern. Mental health and wellbeing are important issues to address for teenagers. They need to gain understanding of the causes, occurrences and management of these disorders. Without this knowledge there are often misconceptions about disorders such as schizophrenia and depression. Suicide, bipolar disorder, anxiety disorders and self-harm are all common topics of discussion in Dolly magazine because of the many letters received requesting information about certain mental illnesses. The deputy editor of Dolly states that: In all of those stories we do talk to experts about the issue and get information that the girls can use.  [18]   Cosmopolitan, on the other hand, always runs feel-good articles in the magazine each month to help their readers overcome their own anxiety and stress  [19]  but they do not run articles to increase the awareness of mental illnesses. Illnesses such as schizophrenia and bipolar disorder are rarely mentioned in Cosmopolitan. Physical impairment is another issue that needs to be dealt with. This is to ensure that teenagers acknowledge that people with physical impairments are not different. Dolly often publishes articles on the life story of someone with a physical impairment to show the readers that despite this impairment and the obstacles in their life they still live normally and they are like any other person. However, Cosmopolitan and Cleo fail to cover issues about physical impairment. How magazines are composed How do magazines persuade people to read so many articles and view the visual images constructed in each monthly issue? This is achieved through the language and visual techniques that are used and accentuated to capture the attention of the reader. These include structure, interviews, language features, pull-quotes, rhetorical questions and visual texts. Firstly, the structure of most feature articles is changing. They are beginning to be separated by many sub-headings. By using sub-headings it allows the reader to go straight to the part of the article they are particularly interested in. For example in the Dolly article, The Rise of the Straight Edgers,  [20]  if a person knew what a Straight Edger is, but was wondering where the name came from they can go to the sub-section, Whats with the name?  [21]  Or if they wanted to find out more, they are directed to the section, Wanna know more?  [22]  This means that a person can get what they want out of the article quickly without having to read the entire article. The types of articles also vary from stories, interviews and notes. Stories are effective in entertaining as well as informing. The investigation into the statistic that 1 in 5 women will experience violence during pregnancy  [23]  is informing the reader about the risks of violence during pregnancy as well as telling the stories of women who lost their lives at the hand of the father of their unborn child. The use of interviews creates the impression that the reader is communicating with the interviewee, and not reading it second hand. An interview, such as Tammin Sursoks subtitled, The first time I ,  [24]  gives the reader the feeling of having a conversation with your best friend about the first time you kissed a boy had sex fell in love à ¢Ã¢â€š ¬Ã‚ ¦Ã‚  [25]  This creates the effect that the reader is getting to know the celebrity personally, instead of just reading a magazine interview. The use of first person also emphasizes this in the mind of the reader. This approach is taken in most interviews in magazines in an attempt to personalize the article for the reader. Notes allow the reader to go straight to short bits of information. In Rags to Riches  [26]  the reader can quickly obtain small pieces of fact from the spreadsheet of information. These text formats allow different readers to access the information that is of specific interest to them. The language used amongst teenage magazines is informal, conversational and full of jargon and slang. This is because these magazines try to speak to the reader, not speak at them. You could imagine that if one of these magazines happened to use formal language it would appear as though the magazine is a text book and very serious. Informal language creates a much more carefree approach to topics of discussion positioning the reader to relate more easily. For example, if this sentence: When you look at Jade, she strikes you as just another spunky chick, in miniature  [27]   was written formally it would say something along the lines of: Upon viewing Jade, your first impression of her would be, a short but fashionable woman. Instead, using informal language helps to keep the teenagers interested and they are more likely to read and understand what is being said. It also fits in with each magazines philosophy  [28]   to be the readers friend and adviser. Jargon and slang reaches the teenagers on their level. In this particular sentence slang is adopted strongly and still manages to communicate its message: You probably heard Paris [Hilton] threw a tanti when she saw her porn vid being sold by her local newsstand owner  [29]   Words such as tanti and vid are slang for tantrum and video. The purpose of this language is to relate to the teens by communicating to them using their own jargon. Emotive language is used to create a response in the reader and is present in sections like Dolly Doctor  [30]  and Sex, Body and Friends Advice  [31]  . Its intention is to convey the message that the writers at each magazine truly care about the issues people are asking about and they offer genuine advice to help their reader. When Girlfriend Advice was questioned about bullying, their response was: All of us here at GF [Girlfriend] feel very strongly that you have a right to feel totally safe at school.  [32]   The expression of concern for the girl being bullied helps the girl to believe that they really care. Dolly magazine also does the same thing. When Dolly counsellor, Louise Redmond, was asked about whether there is something wrong with a girl who keeps being excluded from her friendship groups plans she responds: Theres absolutely nothing wrong with you! Hard as it is, dont take it personally.  [33]   As a result of this expression of kindness and concern the person asking the question then feels compelled to follow the advice handed out to them by the magazine. The use of second person addresses the reader. Its inclusiveness embraces each readers concerns. Pull-quotes are used within articles to compel you to read an article. A pull-quote is a quote from the article that is selected and highlighted amongst the text in a different coloured and larger sized font. This device is used to draw the readers eye to the page. The quote is chosen on its strength and whether or not it is interesting, funny, exciting or riveting.  [34]  For example, in the article titled, Im a teenage mum of three,  [35]  the pull-quote, All of my friends lost their virginity before me, but I wanted to wait until I felt ready to have a baby  [36]   interests the reader into reading the article to find out why this teenager has three children by the age of seventeen. This is effective in attracting interest and attention to the article. However, other pull-quotes can seem completely irrelevant to the story. For example, an article titled My parents are both blind  [37]  with a pull quote: If someones playing kickball I run off coz Im scared about it hitting me  [38]   This pull-quote seems completely out of context, however, by causing confusion about the article teenagers are more likely to read the article. If only to find out how that pull-quote relates to an article about something perceivably different. Rhetorical questions invoke thought about the issue being addressed. If the issue is not a well-known topic questions such as: Does he love it? Hate it?  [39]   strategically placed at the beginning of the article encourages readers to engage in reading and contemplating the article. The composers of the magazines have, therefore, reached its purpose to persuade people to read their publications. Emphasised questions help to make the reader focus on what an article is addressing. The majority of the questions asked are answered within the body of the article. What can you do to stop the symptoms?  [40]   is answered, Learn new and better ways to deal with stress. Eat a varied diet and avoid foods that have a high fat content  [41]   This allows the reader to gain closure on the topic of discussion. If you were to pick up the latest Dolly magazine to find that there were no pictures at all, what would you think? Without images these magazines would have no appeal, people would just walk straight past them in a shop. The problem begins at the appropriateness of these visual images. Often an article would not survive without images or be overlooked if it was not for the suggestive images surrounding the text. The most prominent visual technique is a collage, especially on the front cover. It is the most effective way of putting a lot of information into a small space. A collage is used in Dollys Style section  [42]  and presents to the reader four celebrities, their fashion style, and the clothing articles and accessories they can obtain to achieve the same fashion style. Some articles, such as How Old Is She?  [43]  , could not exist without pictures. How do you demonstrate that a person looks young or old for their actual age without images? These pictures, however, seize the readers attention and intrigue them to find out how old these girls really are. Other pictures are used to tease the reader into reading the article. Images such as the one in Great Places To Kiss  [44]  catches the readers eye and provokes them to read the article. Even the image for the article Stop Texting Me!  [45]  provokes the reader. They see a girl with a mobile phone and quickly examine the article to see if it is of any interest to them. In Cosmopolitans fashion workshop  [46]  visual images are essential to explain why you should not wear certain types of underwear for different body shapes. However, Cosmopolitan has taken some poetic licence. In the images showing the reader what not to wear they place the model in an unflattering pose and appearing self-conscious. This creates the effect that it is not something the reader would want to wear. Of course, when the model is wearing what ultimately looks better she appears to be happy and confident, posing with a smile. A recurring way of presenting photos is in the notice board style. Each photo has a thick white border and a paper clip or thumb-tack in the corner, giving the effect that the photos are up on a notice board, attached to a personal profile or even part of a personal notebook.  [47]  Personalising these photos involves the reader in the magazine and creates a carefree atmosphere. Consequently, the combination of these techniques makes a teenage magazine intriguing to the reader. This results from being positioned by the composer in a location easily accessible to read or view the text. By making these magazines intriguing and easily accessible allows the magazines to sell many copies of each monthly issue. Magazines and Appropriateness Many people tend to focus on the negative aspects of what teenagers are reading in magazines. Christopher Bantick, The Age journalist, wrote: Besides the heavy emphasis on sex and problematic sex at that teenage girls magazines capitalize on adolescent insecurity.  [48]   Although this is accurate, Bantick could be optimistic and, instead of reinforcing common beliefs about magazines, he could address the fact that these magazines do aim to reach out to teenagers at their level and help them with their insecurities, whether that would be about sexual intercourse or not. Magazines have implemented sections within the magazines where their readers can write in to ask for advice  [49]  about something they feel uncomfortable asking their parents or even their friends. Many parents do not like what their daughters are reading in these teenage magazines, as evident by the Your Say section of The Age,  [50]  but many more are actually dejected that their daughters are growing up too fast and interested in such topics of discussion. Articles regarding Sex Exotica  [51]  would seem inappropriate for a 14-year-old female to be reading. Such an article may be appropriate for Cosmopolitans market audience, 18 to 35 year olds. However, the editors should take into account that a large percentage of the readers, 35.16 per cent  [52]  to be exact, are aged between 14 and 17. However, if Cleo and Cosmopolitan were to change their content to suit the younger readers than they may lose readers and they would not be aimed at the 18 to 35 year old market any longer. It seems, with these two magazines in particular, they are mostly focused on topics such as sexual intercourse. Parents feel these magazines are not appropriate because of a perceived breach of moral standards. Cosmopolitans morals were questioned when a monthly issue was on sale in a Woolworths store. They received many complaints about a headline regarding a guide to a mind-blowing blow-job.  [53]  Cosmopolitan were forced to place stickers over this headline as it was inappropriate for the consumers in a supermarket. Many critics consider it inappropriate for young teenagers to be reading material such as that in Cosmopolitan and Cleo, and it is just as inappropriate for pre-teenagers to be reading Dolly or Girlfriend with the content they represent. Magazines have the potential to influence young minds about what is acceptable and unacceptable in society as well as altering their way of thinking about sexual intercourse and gender roles. There are other reasons why teenage magazines appeal to a young audience. Firstly, there are the striking colours, secondly, the famous boy or girl splashed across the cover page and thirdly, the desire to be cooler and mature for their age. These magazines reveal little about the value of academic achievement and intellectual challenges. It is fair to say that the brain is not the hot organ at the centre of the teenage magazine world. This lack of concern about formal education is reflected in Dolly and Girlfriend with less than 20 per cent  [54]  of articles focused on education and/or intelligence. Only Cosmopolitan and Cleo frequently publish articles about careers. However, of the articles published in each magazine, less than 5 per cent  [55]  of the articles are based on careers. The effects of these magazines Teenage magazines can affect teenagers in many ways, both positively and negatively. However because people tend to focus on the negatives it appears as though most of these effects are, in fact, negative. A study by the British Medical Association  [56]  has shown that: The media are a significant and pervasive influence in modern society, and provide information about gender roles, fashion and acceptable body image which may be particularly influential on those young children and adolescents who are heavily exposed to its content  [57]   And: Young women may compare themselves to extremely thin models à ¢Ã¢â€š ¬Ã‚ ¦ and perceive themselves as fat in comparison, rather than healthy and attractive  [58]   This sort of influence on an already insecure teenager could result in social and psychological problems. These include eating disorders such as anorexia nervosa and bulimia nervosa, anxiety problems, depression and low self-esteem in susceptible personalities. Such problems are not healthy for the individual and restrict their quality of life. These problems, especially anxiety and low self-esteem, may arise from viewing the cover of any teenage magazine. This visual imagery may cause teenagers to feel insecure about their own body image, out of touch with the latest trends and even confused. Positioned on the cover of Dolly  [59]  magazine, April 2005, is an image of singer, Jessica Simpson, who is thin, toned, tanned, blonde, beautiful and in public view is her tight stomach and ample bust. For any girl who is not one hundred per cent comfortable with her outward appearance that image can be disheartening and depressing. Those who do not recognise the name or face of the latest guys youd sell your best friend for  [60]  can feel as though they are not up with the latest gossip or workings of, so to speak, girl-world. Those who do not understand the headline Stuck in Bloat Town?  [61]  can become confused even before opening the magazine. All of these thoughts and feelings occur before the person has even open ed the magazine. Once the magazine is opened, however, the feelings may continue or cease, it all depends on what part of the magazine the reader focuses on. The advertisements tend to send a completely different message than the articles they are placed next to and results in vulnerable teenage girls feeling uncertain about what message the magazine is trying to send. This mainly occurs when an article about healthy body image is placed next to image displaying a perceivably flawless, thin model.  [62]   Another impact on teenagers is caused by the fashions that models are seen wearing in magazines. These fashions influence the readers preferences. Teenagers will believe that if they wear that brand of clothing and that style of clothing they will look better and impress. This is not always the case, the clothes in magazines are often suggestive and send the wrong message. It could be interpreted that shes asking for trouble and a rebel when she is only following trends being fed by the magazines. Males can also be affected by these magazines, as well as females. It is a widely known fact that these images misrepresent the ideal body image for females but: There is growing awareness regarding the pressure men and boys are under to appear muscular.  

Direct and Indirect Cash Flow Essay

(According to â€Å"According to â€Å"What Is The Difference Between The Direct Method And The Indirect Method For The Statement Of Cash Flows?† (2004-2014),) â€Å"The main difference between the direct method and the indirect method involves the cash flows from operating activities, the first section of the statement of cash flows. (There is no difference in the cash flows reported in the investing and financing activities sections.) Under the direct method, the cash flows from operating activities will include the amounts for lines such as cash from customers and cash paid to suppliers. In contrast, the indirect method will show net income followed by the adjustments needed to convert the total net income to the cash amount from operating activities. The direct method must also provide a reconciliation of net income to the cash provided by operating activities. This is done automatically under the indirect method. Nearly all corporations prepare the statement of cash flows using the indirect method.† The reason for financial accounting standards board allows both methods are simple. Both statements of cash flow preparation methods are allowable under basic accounting standards. â€Å"The Financial Accounting Standards Board, however, prefers the direct method for the statement of cash flows. FASB prefers the method because business stakeholders find the statement easier to read than the indirect statement of cash flows. Companies prefer the indirect method as it is easier to prepare since the financial information is already at hand. Companies can include disclosures with either the direct or indirect statement of cash flows. These disclosures can detail any non-cash financing and investing activities. FASB often requires disclosures with the statement of cash flows. Companies can prepare a secondary statement noting any significant non-cash activities for stakeholders† (â€Å"Direct Vs. Indirect Cash Flow Method†, 1999-2014). References What is the difference between the direct method and the indirect method for the statement of cash flows? (2004-2014). Retrieved from http://www.accountingcoach.com Direct vs. Indirect Cash Flow Method. (1999-2014). Retrieved from http://www.ehow.com

The Chronicles of Extremely Loud and Incredibly Close Essay Topics

The Chronicles of Extremely Loud and Incredibly Close Essay Topics Extremely Loud and Incredibly Close Essay Topics Secrets EXTREMELY LOUD AND INCREDIBLY CLOSE is a really strong movie. However, Extremely Loud must expect to make the majority of its money in america, and there it has proved something under a smash. EXTREMELY LOUD AND INCREDIBLY CLOSE is just one of the greatest movies ever. Devotees the sort of people that you would find writing fan fiction may be considered eccentric by the remainder of the viewer base. Works referred to enter a vegan. After she refused his request, he took an image of the rear of her head, and left. Well, I believe the reply could possibly be embarrassingly straightforward. Even if people's trauma is due to different events there'll be a connection between these folks. There is really a minimal threshold for tolerance for individuals with this disability. I chose to teach this issue by group work to ease the exchange of experiences without the danger to be exposed before the class. Despite the fact that the supporter is confronted with a loss and is searching for closing. But John was a legitimate professional. Business finance planning program. Indoor tennis business program. This disjointed writing indicates that she's suffering from been stuck in a location with no chance of transition. Closely related to the experience of death is the idea of loss. There are many unique techniques to die, and I only will need to understand which was his. The way by which each character confronts that grief functions as a benchmark by which to gauge the others. Production occurred in nyc. Moreover, the two of the books utilize the theme of death, loss and forgiveness to come up with their characters. This isn't an instance of the work generated by our Essay Writing Service. Short stories are too often neglected when it has to do with literature. Summary The story opens with a succession of thoughts. Aside from the typical loss they portion. If this brief synopsis already makes you truly feel somewhat queasy, the full book will probably make you quite ill indeed. I want to remove this section. Many renowned experts claim that death is just one of the main themes of Hamlet. And this isn't the close of the story yet. I believe the automated accolades need a little distance and historical context to occur. Atonement is internally focalized with this terrific selection of form concerning perspectivesaAtonement delivers extraordinary many facets of multi-perspectival narration. Citations and extracts from several sources have to be formatted properly. Correspondence Correspondence, particularly in the sort of letter-writing, has a distinctive place in the book. Automatically formats, desperate free of charge. And then there's the tambourine. It's a superb motion picture. Military now the notion of polyurethane manufacturer argonics inc.. She does non desire to trust about anything. All of them have a sense of emptiness inside them. She doesn't want to consider about anything, she's afflicted by loss and emptiness inside. The Number One Question You Must Ask for Extremely Loud and Incredibly Close Essay Topics Because of this he is extremely believable. They should be listened to. However, it was also incredibly straightforward. It may still be a bit alarming, he states. And don't forget, too cheap doesn't always mean good! Grandmother would look for non to trust. Grandma and Thomas Sr. arrange their marriage so they don't have interact with one another unless they would like to. He has a more difficult struggle with the concept of love. Oskar's mother is more difficult to understand. In addition, Oskar is a somewhat intelligent kid and knows the way to avoid getting caught or getting into trouble. Oskar is refusing to forego his dad due to his emotional attachment to his father. Oskar invents many distinctive things.