Saturday, August 31, 2019

Research Proposal and Preliminary Reference Page

Preliminary research helps me decide which parts of a selected topic to study based on if there is enough, too much, or too little information available (Sole, 2010). I then plan to form a hypothesis to be asked so I can find different types of aspects to cover in my paper to prove or disprove my hypothesis. After this, I can create an outline of the paper I want to put together. I have had to face some challenges while searching for the information on my topic I have chosen.One of these challenges was having trouble choosing from all the different ways that I can branch my topic off to. I first was thinking about researching how the media affects preteens by portraying a glamorous life of being famous. On the other hand, I also wanted to see how the average father figure really matched up to the standards of father figures portrayed in today's media. I feel that I will end up going in the direction of how the average father figure really matched up to the standards of father figures portrayed in today's media.I find this limitation of the topic to be very interesting because I personally grew up without a father figure and would like to see how the average father compares to the loving and caring ones I have seen on many of today's television shows. I think this will make me feel more at ease in my own mind of wondering what my life would have been like with a father in the house If I had not been adopted out to a widowed mother. References Sole, K. (2010). Writing College Research Papers (Volvo. ENG 122). San Diego:Bridgeport Education, Inc. Research Proposal and Preliminary Reference Page By lickerish Lickerish Fletcher ENGINE I decided to choose the topic titled â€Å"Values portrayed in popular media†. I found this to be an interesting topic or â€Å"gut-feeling† when thinking about all the choices of it out to be interesting. I plan to positively limit my topic by doing some preliminary interesting because I personally grew up without a fath er figure and would like to see mind of wondering what my life would have been like with a father in the house if I

Friday, August 30, 2019

Boston Beer Company SWOT Analysis

The Boston Beer Company is currently the largest craft beer company in the United States, however, the craft beer industry is growing in an otherwise shrinking market increasing the amount of serious competition that The Boston Beer Company is facing. In order to stay on top of the industry, The Boston Beer Company needs to find new, innovative ways of being the most appealing craft beer available to the average consumer.While The Boston Beer Company offers many different varieties of seasonal beer, they should begin to shift their focus to year-round specialty beers, such as a line of regional flavors based on their consumer’s regional taste preferences. Different regions across the United States have different taste preferences. American’s taste preferences are learned and tend to be centered on the type of food and flavors they consumed when they were growing up.Depending on the region that one grew up in, what culture influenced the local cuisine, and what spices we re readily available to cook with, consumers will tend to have varying tastes and flavor combinations. Consumers in the New Orleans area might prefer a beer with more of a Cajun-spice undertone while consumers in the Southwest United States might prefer a beer with more of a jalapeno or habanero spice undertone. Companies ranging from manufactures of potato chips to BBQ sauce market specific flavors to particular regions across the United States.If the flavor does especially well, then it is slowly released in other regions across the country. There are many different craft beer companies that provide regional flavors across the United States. These craft brewers tend to be much smaller in size than the Boston Beer Company therefore limiting the scope of their reach. The Boston Beer Company already has developed a presence across the United States, allowing the brewer to reach many more customers than their competitors. However, the Boston Beer Company has a variety of flavors that are available in all markets.By segmenting the market into different regions and focusing on regional preferences, they will be better equipped to compete with the smaller, regional competitors. By focusing on popular regional flavors, the Boston Beer Company will be able to increase their market share across the United States and compete with the smaller, local craft beer brewers on a more personalized level. Currently Sam Adams has a 19% share of the overall craft beer market but only a 1% share of the overall beer market.By increasing the overall market share, hopefully the Boston Beer Company will be able to increase their stake in the craft beer company by 6%, bringing their overall share to 25% and increase their presence in the overall beer market by 4%, bringing their share to 5%. As their market shares increase it is reasonable to presume that revenues will also rise. Over the last couple of years Boston Beer Company averaged an increase in revenues of 12% per year. If mark et share increases, then sales should hopefully increase by 8% bringing their annual revenue increase to 20% from the previous year.The first step to achieving these goals is to conduct a market study in each designated region (Far West, South East, Rocky Mountains, Plains, Great Lakes, South East, Mid-East and New England) focusing on the target demographic, 21-30 year olds with a disposable income, to determine which large cities would be more likely to support a nano-brewery, a very small brewery that brews several hundred 10 gallon batches of beer for sampling purposes, almost like a test kitchen, and be a viable test market. An outside, nationwide consultant firm should be hired to begin the regional studies.Market studies should focus on current local craft beers, number of local bars, and current market for new craft beers. Studies should begin at the beginning of the fiscal year and should be completed no later than the end of the second quarter. Each regional study should n ot exceed $75,000. Representatives from the outside consulting firm will report their finding to a carefully determined committee consisting of representatives from the following departments: Research and Development, Sales, Distribution, Real Estate, Finance, and Operations. The committee will then determine the cities with the most potential to move forward with.Representatives from the Real Estate Department will search the area for existing small, already existing brewery locations available to lease or rent. If no pre-existing locations are available, then competitors with the potential to buy out will be identified. Ideally, leases will be signed for a 7 year term, with the option to extend the lease after 5 years. All locations should be determined by the end of the third quarter. As soon as the areas are identified, members of the Human Resource Department will begin searching for Brew Master to run and operate each of the new nano-brewery locations.These Brew Masters can be identified from current brewery locations or from competitors local to the new locations. Training on the methods and policies of the Boston Beer Company should be immediately upon identification. Boston Beer Company should then conduct regional market studies to determine potential flavors for each specific region based off existing local craft breweries and popular regional flavor combinations. Each smaller market study should be conducted by local consulting firms who already have an understanding of the demographics and culture of the region they are studying.These studies should be completed by the end of the fourth quarter and should not exceed $25,000 each. The representatives of each consulting firms will meet with the existing committee to discuss their findings. Research and Development will look at the feasibility of each potential flavor combination and begin working with the Master Brewers for each nano-brewery location to begin production. After locations are determin ed and nano-breweries are functioning Boston Beer Company should conduct a test with a sample population from our target demographic to determine which beers should be put into production.After Master Brewers have several test batches of beer completed a sample population of volunteers will test the beers and provide feedback to the Master Brewers. The surveys and taste tests will be conducted by contracted local market research companies. Potential candidates for the survey and taste tests could be found on local university campuses and military bases, as the members of these groups tend to fall into the desired age demographic and are likely to consume alcoholic beverages in a social setting.Each study should have at least 200 participants, covering a wide variety of taste preferences and demographic back grounds. Instead of monetary compensation, participants will be paid with free beer samples and a case of any currently existing Sam Adams beer product, thereby cutting down on e xpenses. The market research company will provide transportation for study participants in order to insure no member of the research party will drive after consumption of alcohol. Each market study should be no more than $5,000 and be completed over the course of a period (one month).Master Brewers and 5 selected members of the research and development team will then take the compiled feedback and analyze the data provided. The group will be looking for any common trends, such as beers that score high on taste and appeal to decide which beer flavors to pursue and what adjustments, if any, need to be made to less desirable flavors. Lastly, Boston Beer Company should work with local bars and pubs and arrange mutual beneficial agreements where they are able to place newly created flavors on tap for three to six months to determine the beer’s popularity in the regional market.If the beer flavor remains popular for a year, then it will be sent to the brewery in Georgia and be put into increased production and sold to grocery stores and other outlets in bottled form. Local sales of the flavors available in bottled form will be closely monitored in order to determine overall approval. If the sales continue to grow for an extended period of time, roughly one year, than studies will be conducted in other regions to determine if a national release would be profitable.Each region should have their own regional sales team to carefully monitor the local markets in order to find key local bars and regional festivals in which the Boston Beer Company will be able to show case their new flavors. Another critical issue faced by Boston Beer Company is maintaining the freshness of the beer as is passes through the distribution system from the breweries to the direct consumers. To maintain the beers freshness, Boston Beer should construct or acquire more company owned breweries throughout the U. S. to align themselves in better geographical positions in order to reduce stoc kpiling of inventory for wholesalers and distributors.They should do so through the use of efficient information systems that provide accurate forecasts and real-time data. Boston Beer should work with the distributors on developing and integrating such systems. By constructing and acquiring more company owned breweries, Boston Beer can maintain its superior product quality and always give the customer the freshest beer in their selection choice in any environment.The initial costs of expanding will be offset by repeat customers who desire quality beer, which will lead to increased revenues and a greater market share in the industry. Without the additional breweries, Boston Beer Company will continue to store inventory for long periods of time in order to keep up with the demand for the product, but with the new breweries, Boston Beer Company will be able to implement more of a Just in Time approach to inventory management.Also, with the new breweries in better geographical position s Boston Beer will be able to provide its  wholesalers and distributors inventory much quicker than before, thus reducing the size of each order. As opposed to ordering enough inventory to get them through to the next shipment, wholesalers and distributors will order less inventory, but at a more constant rate. Since the orders will be more constant, but much smaller, Accounts Receivable for Boston Beer Company will decrease. To achieve these goals, first, a real estate campaign will go into effect in the first quarter of 2014 to identify real estate properties in Texas.Representatives from the Real Estate Department will search the Texas area for existing already existing brewery locations available to lease or rent. If no such establishment is available, then the representatives will begin searching for possible build locations. Boston will implement the Texas project only if the cost for full implementation is less than $45 million. The company would like to see their new compa ny owned brewery in operation by the fourth quarter of 2014. The campaign will also evaluate breweries in Georgia in the same fashion.The breweries in Georgia will, hopefully, be leased for 5-7 years with the option of renewing the contract after 5 years to maintain their presence in the supply chain network if their efforts prove successful. They will take their findings to the board and display why they chose those potential properties and breweries. The board will consider the value of each property and brewery to determine what implications the proposed projects in those areas will have on their supply chain network. The board has the final say in whether those projects will be taken.The Finance Department will undergo analysis of the capital structure of the Texas brewery and determine the level of debt taken as long as the level of equity is within the board’s set limit of 55%-65%. Final authorization will, however, remain with the board. Once the breweries have been ei ther built or leased, production of beer will begin. This action step will be fully integrated with the action step from the previous critical issue. The new Texas brewery will begin production of Boston Beer Company’s core products, including Sam Adams Boston Lager and Rebel IPA, as well as seasonal beers, including Winter Lager and Summer Ale.Georgia, on the other hand, will focus purely on the specialty beers and the regional beers mentioned previously. Once a new beer from one of the regions has been formulated by the Master Brewers, has passed the taste test by the sample population of volunteers, and then has remained popular for over a year in the local bars and pubs, it is to begin production in bottled form in a different region. The Master Brewer from whichever region the new beer has been produced will be brought to the Georgia brewery to teach the Master Brewer and staff the recipe and how to make the beer.Georgia will then put into production the new beer and for distribution to other regions. In an effort to coincide with the Freshest Beer Program, once the breweries are operating, Boston Beer will assign its logistics department use linear regression and exponential smoothing forecasts to determine the amount of inventory needed to be shipped to wholesalers on a one to two week basis. The logistics department will then meet with the sales and operations departments and report the results of these tests. The operations department will take these results and begin a plan of action to distribute the beer.Boston Beer’s sales department will then begin to work with their wholesaler’s sales departments to help aid in the overall forecasting of the supply chain in order to make more efficient forecasts and production planning schedules. The reduction of inventory by wholesalers will significantly reduce the Accounts Receivables while simultaneously reducing the Allowance for Doubtful Accounts and Stale Beer Reserve on the books of Boston Beer and allow them to enter into more reliable collection terms on their sales.This will also allow them to carry more cash on hand which they should use for marketing their regional flavors to the Far West, South East, Rocky Mountains, Plains, Great Lakes, South East, Mid-East and New England regions to help stimulate sales for the Georgia brewery as well as market their traditional flagship brands to the Midwest to boost sales for the Texas brewery.In the next step, engineers from the MIS Department will be allocated $150,000 to install operating systems before distribution begins that will be used for the Texas brewery and create e-business tools that allow them to track order and delivery time, manage weather conditions, and respond to quickly changing customer demands. By implementing an effective internal communications system, a team from the Distribution Department will use the data to coordinate its shipping vehicles to their customers and intervene if things drift off course.Management will implement a DMAIC model of Six Sigma to continuously improve the distribution processes and reduce variability in the performance of their distribution system. Boston Beer Company should then hire an outside national consulting firm to search for potential brokers or agents who will distribute and stock its beer for the Georgia and Texas breweries. Currently Boston Beer Company has only one channel of distribution for its products. Since each and every state is different with its laws pertaining to handling alcohol, more distribution channels will need to be implemented.Since most states have laws in place preventing beer manufacturers from selling and distributing beer straight to retailers and consumers Boston Beer Company must use the brokers or agents that the consulting firm will search for. The consulting firm will report its findings with the following departments: Finance, Accounting, Sales, and Operations. The committee will then determine which, if any, of the brokers or agents found to begin operations with. Each study, one in Georgia and one Texas, should not exceed $50,000.Also, with the consolidation of the beer industry, big companies like InBev, SABMiller, and Molson Coors, there is some potential that exists for them to increase their influence with distributors making it difficult to for Boston Beer to maintain favorable contractual agreements with these distributors who carry less Boston Beer products than the bigger company products. To mitigate this risk, Boston Beer will allow $3,000,000 to be invested in order to acquire smaller distributors around their Texas and Georgia brewery.All acquisitions should be completed by the fourth quarter of 2014 to ensure distribution needs will be met for the new facilities. The last step in the process to ensure the freshness of Boston Beer Company’s beer is for the purchasing department for the Texas brewery will contract their malt ingredients with their current vend or in the U. S. They will conduct multi-term deals with their hops ingredients from English vendors of which they already are in connection. They will, however, hedge their foreign currency commitments to minimize the risk of potential depreciation of the Pounds Sterling.The apples will be contracted from various vendors on multiyear deals throughout the European market and yeast will continue to be purchased from current vendors. The productions facility will be allotted $150,000 to construct a cold storage facility that can hold a six months’ supply of hops and to maintain storage facilities for yeast, malt, and apples in order to safeguard against catastrophic events that could occur at other facilities within the company. The Georgia and Texas breweries will follow the same approach as the Boston brewery.

Thursday, August 29, 2019

Risk assessment in auditing of financial statements Research Paper

Risk assessment in auditing of financial statements - Research Paper Example SAS No. 109 was issued in 2006 along with seven other auditing standards. What’s important about these eight (8) auditing standards was their common theme – adherence to risk assessment and the audit response to such an assessment. These eight auditing standards were expected to bring about major changes and to give guidelines and guidance when auditing nonpublic entities (McConnell and Schweiger, 2007). The primary objective of these eight standards was to improve the conduct of audit by the external auditor through requiring the auditors to acquire a deeper understanding of a company’s internal controls so that the auditor is in a better position to â€Å"identify risks of material misstatement of financial statements† (McConnell and Schweiger, 2007). With this primary objective, the issuers hope that there will be better â€Å"linkages between assessed risks and the nature, timing and extent of audit procedures performed in response to those risks† (McConnell and Schweiger, 2007). The first paragraph of SAS No. 109 established the provisions and guidelines for obtaining â€Å"an understanding of the entity and its environment†¦to assess the risk of material misstatement of the financial statements† (AICPA, AU Section 314, 2006). The second paragraph provides brief summaries of the specific sections of the standard. The subsequent paragraphs expound on the summaries provided in the second paragraph. Paragraph 3 lists â€Å"examples of considerations for establishing a sufficient understanding† of the entity (AICPA, AU Section 314, 2006). Paragraph 4 calls on external auditors to â€Å"use professional judgment to determine the extent of the understanding required of the entity and its environment† (AICPA, AU Section 314, 2006). Certain paragraphs of SAS No. 109 outline and explain the risk assessment procedures (i.e, inquiries, analytical procedures and observation) an auditor needs to perform to obtain such an understanding. The

Wednesday, August 28, 2019

Consumer Behaviour in UK and China Automobile Industry Dissertation - 1

Consumer Behaviour in UK and China Automobile Industry - Dissertation Example These five questions are very important as it covers all major areas for studying consumer behaviors. In order to cater to those five questions, this paper has presented and discussed important sections like literature review, primary research and secondary research. The literature review has presented an  important theoretical background to understand the mechanism of consumer behavior. The primary research has obtained important data for identifying the prevailing consumers’ behaviors and secondary research has provided the factual data to link with the primary data. The gathered primary data has disclosed major trends in consumer behavior in car markets of the UK and on the Chinese people. These primary data are also discussed and analyzed in the light of the given theoretical background and secondary data. The output of the primary data analyses has supported the consumer behavioral theories and secondary data. As per the discussions based on literature review, primary a nd secondary data, this paper is able to cater to the five pre-defined research questions. The consumer behavior in the  automobile industry of China and UK is influenced by a number of factors like culture, economic condition, brand, quality, price etc and these factors vary as per the national culture and system of the two countries. The successful automobile companies presented in both countries are able to differentiate and identify the multiple factors influencing the consumer buying behavior. The cultural paradigm of different markets like China and Britain reflect significant impacts on the purchasing behavior of cars and domestic vehicles. The main aim of the paper revolves around understanding the reasons or factors which bring about cultural changes and thereby affect the demand for cars in the two markets.  

Tuesday, August 27, 2019

ANALYZING TICO TICO Essay Example | Topics and Well Written Essays - 500 words

ANALYZING TICO TICO - Essay Example As Wooten argues, music plays a major role in expressing oneself since it is a language in itself. The arrangement and articulation of the different notes in a piece of music are very important. Being able to play the notes in a piece of music correctly requires one to understand the chord progression to be able to improvise as well as articulate different impressions and emotions (Levitin 215-217). Tico-Tico makes use of both staccato and legato to articulate different expressions. The notes have been accented and connected but produce sudden contrast from time to time by alteration in tempo and tone. As Levitin argues, the way the notes are played in a piece of melody depicts the emotion the musician or performer wants to articulate. The Tico-Tico composition employs both the C major, D major progression as well as the A minor progression. There are frequent swings to upbeats, which are at times followed by slurring to the lower notes or down beats. The articulation in this Tico-Ti co composition could be termed as doodle tonguing since it makes use of almost all notes. There are different pattern of slurs and ascents within each jazz line. The accents keep changing to bring a feel of syncopation (Wooten 10-13). Technically, playing Tico-Tico composition requires one would require realizing the linkage between the different pitches due to the different ramifications and rhythmical momentums. Tico-Tico composition has butt-simple chord progression. However, it can be played using different notes within the chromatic scale. In the composition, the melody provides room for plenty of improvisation by the performer. In Tico-Tico, there is demonstration of great linkage between the arpeggios for the different chords. The piece switches across all the twelve scales randomly. Like words of the song, the notes of this piece express the exciting countenance. The arrangement of the

Monday, August 26, 2019

Principles that teacher use in helping african american english Assignment

Principles that teacher use in helping african american english speaking student to become bidialectal - Assignment Example In order to learn and work well in America, this group is required to learn the standard American English that cuts across all cultures. There are guiding principles of teaching African American English speaking people to become bi-dialectal. The core principle to teaching them Standard English is combining culture, language, and literacy. Standard English should be taught as a second language and not taken as correcting or eroding the native language (Perry and Delpit 80). In order for the learners to appreciate the language, their culture must be studied and encompassed into the curriculum. This would produce a culturally responsive, appropriate, and relevant system of Education (Alim and Baugh 24). Educators that have attempted to teach Standard English to Ebonics as correcting the shortcomings of their native language either have failed to improve the Standard English speaking capability of this group or have achieved very little. In some cases, Blacks have dropped out of the sys tem in protest of the lack of recognition or respect for their culture. By studying the culture/language of the American blacks the following can be taken as guiding principles of teaching them Standard English (Hudley, Charity Ann and Mallinson 70-90). Development of Sensitivity of Rhymes For young learners, teachers can aid them practice nursery rhymes and games, such as hand clapping. To be able to appreciate both Standard English and the local dialect, they should rhyme in both dialects. Teachers may examine the rhyming differences that learners hear and use to increase their sensitivity to sound patterns and become acquainted with the linguistics. In the case of learners in higher grades, teachers may impart the rhyme sensitivity by introducing word games and some aspects of verbal play into the classroom. This should be done both in Standard and African American English. Students can also learn rhyming through composing poems and lyrics, analyzing them and writing reviews (Ali m and Baugh 19). Students should be allowed to compose songs in their dialect especially in hip hop style they are famously known of. They should recite these in front of the class. Learners should then discuss how words that rhyme in their native dialect are similar or different from those of the Standard English. They should also be encouraged to write reviews of songs or poems and take note of instances where the composer used Standard English or African American English. The exercise of composing, analyzing, and writing reviews of songs and poetry enhance knowledge, rhyme sensitivity, and word formation. In a nut shell the teacher is encouraging learners to express themselves both in their native language and the Standard English in order to develop language flexibility. Teachers can also come up with mechanisms that allow learners to compare and contrast lyrics/poems composed in different dialects including their own. Students should keenly explore the styles in the different p oems and also note the advantages and disadvantages of each style. By comparing and contrasting different styles, they appreciate the importance of each dialect and will be encouraged to learn the Standard English because they are aware that their dialect is also recognized alongside the Standard English. Grammar The use of ‘ain’t’ in African American English: - The African American English has phrases that are commonly used that are viewed by the rules of Standard English

Sunday, August 25, 2019

Social change idea proposal Essay Example | Topics and Well Written Essays - 500 words

Social change idea proposal - Essay Example Earlier on, the pressure arising from mental problems in children was less and normally teachers tended to look the other way, reprimand or counsel such children. However, these tendencies cannot work anymore. (Burke, Robert W & Myers, Barbara Kimes). The heavy curriculum and peer pressure requires a student to perform despite his or her difficult background. On the other hand, teachers find it difficult to perform their teaching duties as well as take on the role of counselors. If it were a question of a few handful of students beset with mental health, it would not have bothered the teachers so much. However, the number of such students is quite high and is increasing. Moreover, children are exposed to teachers much of their time. Hence, there is the need to integrate a relationship that goes beyond teaching alone. The child must be able to see the teacher as his or her guide and friend. The responsibility of the teacher in developing such a relationship is quite high although it is possible to achieve within reasonable time. It is equally important for parents to make themselves available to their children so that there is no gap which may prove debilitating later on. The child is only the tip of the iceberg in the social environment where repeated failure to attend to the child’s needs have pushed the child to gangs, drugs and violence. In such scenario the values taught and practiced by teachers challenge children to notice them and follow suit. The child’s background plays a vital role in the assessment of his mental health in the classroom. It is mainly children from broken families who suffer mental difficulties (Lipsett, Anthea). Irrespective of the origin of the problem, the school has become the place where the child finds opportunity to nurture and grow. In the school, the teacher plays the pivotal role in shaping the child’s life. So, even if the school has separate counselors to deal

Saturday, August 24, 2019

Myth and History Essay Example | Topics and Well Written Essays - 2250 words

Myth and History - Essay Example However, other perspectives opine that myths do not always agree with history since most are branded as a discourse of fabricated stories while history aims to state true facts about things. The purpose of this paper is to investigate how certain Greek myths negotiate the relationship between myth and history and further elucidate whether the two terms oppose each other in the chosen myths. When dealing with cultural and social history of the Greek, scholars have proven that myth is an invaluable source of facts and information (Powell 89). Greek mythology served as a pathway of explaining the natural phenomena witnessed by humankind and the environment in which they lived from days, through months, seasons and years. Of particular interest, they were connected more intricately to the Greek world’s religion. However, whether a study focuses on Greek sexual customs and traditions or the rise of cities, the historical facts will always be engrained deeply in the Greek myths that are embodied explicitly in narrative collections and implicitly in arts. Speaking broadly, the imaginative myths created by the Greeks are an explanation of just about all aspects of life and the human condition (Woodward 14). This paper will examine how the Hesiod’s myth of Theogony, which is classified as cosmogonical myth, and the myth of Prometheus, a transformation myth, go abo ut the relationship between myth and history. Like most historical narratives, the Greek mythology typically begins with the myths of creation, attempting to make sense of the mysteries of life and imposing order and structure so as to define where the universe, races and individuals are placed (Powell 73). As a cosmogonical myth, the myth of Theogony is among the most important Greek myths as it seeks to explain the origins of heaven and earth. Viewed strictly from the perspective of the historical and/or religious origins of heaven and earth rather than

To what extent do you consider that women's political activism in the Essay

To what extent do you consider that women's political activism in the nineteenth and early twentieth centuries was predominantly concerened with women's suffrag - Essay Example The campaign to abolish slavery, the temperance unions, the property right reform movements, marriage and divorce legislation reforms, birth control awareness movements to socialist and Marxist causes all had substantial feminine influence and presence. Women leaders emerged in various fields and they by their example dispelled the notion of women as inherently weak beings. Despite this overwhelming tide of feminist causes, suffrage or the fight by women to enfranchise themselves held a truly unique position. It was the domineering demand of the time, as is evidenced in the literature of the era. The common belief was that the right to vote would enable women to attain all the other rights. The fact that the male political institutions were reluctant to grant enfranchise to women constantly reminded them of their second class citizenship within the state. The movement brought together women from all walks of life and drew supporters that belonged to the social high class, the working middle class, the lower classes and even people from the slums. The activists conducted rallies and marches that attracted overwhelming public support and sympathy. Organizations formed by women to advocate the cause of their suffrage were formed all over the world far outnumbering any similar associations for other reform movements. Women showed a sense of global sisterhood for championing the right to enfranchisement. When women won the vote in Australia and New Zealand, their counterparts in the United States of America and the United Kingdom argued their cases as examples before their legislatures. Leaders of the movement in both the sides of the Atlantic visited each other very often and exchanged ideas. Very early on in the movement it had become evident that women winning the vote in any one country of the industrialized west would pave the way for social taboos to be broken down everywhere else. This sense of unity,

Friday, August 23, 2019

Discussions 2 Essay Example | Topics and Well Written Essays - 500 words

Discussions 2 - Essay Example When they run off the road, its June Star who mentions that no one has been killed - yet. The reader knows the "yet" is inevitable when the three men get out of the car. In the grandmothers eyes Red Sammy is a "good man." This is why OConnor tells the reader so much about him because she wants to characterize the difference between a good man and a "bad man." This is the classic "good vs. evil" theme. There are only two references to Hiram in the entire story and they are both about him and his expertise of the car. He is not described at all other than saying he has a grey hat. A Narrow Fellow in the Grass -- it seems that she is using personification in that she is giving a snake in the grass the title of "boy." She also uses a lot of simile -- the grass divides with a comb (like hair is divided), the shaft of "hair" that is spotted. Another simile, "Unbraided in the sun" as the snake slithers away instead of being picked up. "A Narrow Fellow in the Grass" is a metaphor because she is actually talking about a snake and not a boy. She also uses imagery because we can see the scene she points out. Using phrases like the first paragraph where she points out that the grass parts and then closes -- the reader can see this happening. Also, the fact that she gets a little scared whenever she sees a snake, though she treats the snake with kindness. Wild Nights -- it seems that the writer is comparing wild desires (aka wild sexual desire) to the way that a ship at sea is thrown back and forth when the winds are highest. It is as thought her sexual desire (maybe she has had this happen before and wants a bit more) is as tempestuous as the sea. 6. Black poets -- all of these men wrote poems about what they believed in and what they understood. They had many references to slavery and to the plight of the black man. All of their poems are vibrant with passion and imagery. Langston Hughes always seems to make the reader see in similes. In "Let America Be America

Thursday, August 22, 2019

Learning Team Industry Averages and Financial Ratios Essay Example for Free

Learning Team Industry Averages and Financial Ratios Essay Watch the Industry Averages and Financial Ratios video and use the industry classification from the financial services website to locate the companys SIC code on the U.S. Department of Labors website. Find the industry ratios for the company using the Dun   Bradstreet ® Key Business Ratios link in the Week 2 Electronic Reserve Readings. If your companys SIC code does not appear in the dropdown menu, choose another company. Assume the inventory ratio is based on a traditional inventory system, but globalized markets and the supply chain make it critical to adopt lean principles to create a more efficient system. Calculate the 14 ratios (show your calculations) for the company using the two most recent annual financial statements found on the financial information website you used earlier. Be careful not to use quarterly information, and include ratios for both years. Note. You can access a downloadable Ratio Guide PDF by clicking the Help Guide link in the upper-right of the Dun Bradstreet ® Key Business Ratios window. Compare the ratios for the company you selected with the appropriate industry ratios including profitability, solvency, and efficiency ratios shown on the Dun Bradstreet ® report. Write a 350-word response about how the company you selected performed compared with the industry. Instructor Notes: Also upload the following: Formula and calculations of your companys financial ratios for most recent two years (Excel) Dun Bradstreet financial ratios for your companys SIC code (exported to Excel) (Please delete the text in yellow-highlight above) Industry Averages and Financial Ratios Paper The purpose of this analysis is for our team to analyze how Amazon.com Inc. performed compared with the industry based on financial ratios. In Attachment 1, our team provides the industry ratios for the company using the Dun Bradstreet Key Business Ratios. In Attachment 2, we provide the Balance Sheet and Income Statement information for the company’s most recent two years. In Attachment 3, our team calculates the company’s 14 financial ratios. In Attachment 4, we compare the financial ratios with appropriate industry ratios including profitability, solvency, and efficiency ratios. Analysis of Company’s Financial Ratios Compared to Industry’s Financial Ratios Xxxx Provide an analysis of the selected company’s 14 financial ratios compared to the industry’s financial ratios. Compare the most recent two years from DB industry average to the same two years from your calculated financial ratios. Use the â€Å"Median† from the DB industry average Remember to select financial ratios related to profitability, solvency, and  efficiency ratios. Note: the analysis includes interpreting the importance of the company’s vs. the industry’s financial ratios. 3 points out of 3 possible points (please do not delete these lines with point scoring) Conclusion References [Insert references here.] Attachment 1 Industry’s ratios from Dun Bradstreet ® Key Business Ratios Solvency Ratios Solvency ratios measure the financial soundness of a business and how well a company can satisfy its short- and long-term obligations. DB uses six key financial business ratios to measure a company’s solvency: †¢ Quick Ratio, also called â€Å"acid test† or â€Å"liquid† ratio, considers only cash, marketable securities and accounts receivable because they are considered to be the most liquids forms of current assets. A Quick Ratio less that 1.0 implies â€Å"dependency† on inventory and other current assets to liquidate short-term debt. Cash + Accounts Receivable à · Current Liabilities †¢ Current Ratio is a comparison of current assets to current liabilities, commonly used as a measure of short-run solvency, i.e., the immediate ability of a business to pay its current debts as they come due. Potential creditors use this ratio to measure a company’s liquidity or ability to pay off short-term debts. Current Assets à · Cur rent Liabilities †¢ Current Liabilities to Net Worth Ratio indicates the amount due creditors within a year as a percentage of the owners or stockholders investment. The smaller the net worth and the larger the liabilities, the less security for creditors. Normally a business starts to have trouble when this relationship exceeds 80%. Current Liabilities à · Net Worth †¢ Current Liabilities to Inventory Ratio shows, as a percentage, the reliance on available inventory for payment of debt (how much a company relies on funds from disposal of unsold inventories to meet its current debt). Current Liabilities à · Inventory †¢ Total Liabilities to New Worth Ratio shows how all of a company’s debt relates to the equity of the owners or stockholders.  The higher this ratio, the less protection there is for the creditors of the business. Total Liabilities à · Net Worth †¢ Fixed Assets to Newt Worth Ratio shows the percentage of assts centered in fixed assets compared to total equity. Generally the higher this percentage is over 75%, the more vulnerable a business becomes to unexpected hazards and climate changes. Fixed Assets à · Net Worth Efficiency Ratios Efficiency ratios measure the quality of a business’ receivables and how efficiently it uses and controls its assets, how effectively the firm is paying suppliers and whether the business is overtrading or undertrading on its equity. DB uses five key financial business ratios to measure a company’s efficiency: †¢ Collection Period Ratio is helpful in analyzing the collectability of accounts receivable or how fast a business can increase its cash supply. Accounts Receivable à · Sales x 365 Days †¢ Sales to Inventory Ratio provides a yardstick for comparing stock-to-sales ratios of a business with others in the same industry. A high ratio may indicate that sales are being lost because of low inventory and/or customers are buying elsewhere. A low ratio may indicate that inventories are obsolete or stagnant. Annual Net Sale à · Inventory †¢ Assets to Sales Ratio shows how efficiently a business is usingits assets to generate revenue. A high ratio may indicate the business is not aggressive or that its assts are not fully used. A low ratio may indicate a company is selling more than can safely fulfilled by its assets. Total Assets à · Net Sales †¢ Sales to Net Working Capital Ratio shows the number of times working capital turns over annually in relation to net sales. A high turnover rate may indicate that the business relies heavily on credit. Sales à · Net Working Capital †¢ Accounts Payable to Sales Ratio shows how a company pays its suppliers in relation to the sales volume being transacted. A low percentage may indicate a healthy ratio. A high percentage may indicate that the business may be using suppliers to help finance its operation. Accounts Payable à · Net Sales Profitability Ratios Profitability ratios measure how well a company is performing by analyzing how profit was earned relative to sales, total assets and net worth. DB uses three key financial business ratios to measure a company’s efficiency: †¢ Return on Sales (Profit Margin) Ratio measures the profits after taxes on the year’s sales. The higher the ratio, the better prepared the business is to handle downtrends brought on by adverse conditions. Net Profit After  Taxes à · Net Sales †¢ Return on Assets (ROA) Ratio shows the after tax earnings of assets and is an indicator of how profitable a company is. Return on assets ratio is the key indicator of the profitability of a company. It matches net profits after taxes with the assets used to earn such profits. A high percentage rated indicates the company is well run and has a healthy return on assets. Net Profit After Taxes à · Total Assets †¢ Return on Net Worth Ratio measure the ability of a company’s management to realize an adequate return on the capital invested by the owners in the company. Net Profit After Taxes à · Net Worth Median Median is the value from the midpoint that falls halfway between the Upper and Lower Quartiles. Industry Quartiles Industry Quartiles are static values taken directly from the KBR database tables. The value from the midpoint that falls halfway to the top of the list is selected as the Upper Quartile. The value that is halfway between the median and the bottom of the list is selected as the Lower Quartile.

Wednesday, August 21, 2019

Online Car Rental System Tourism Essay

Online Car Rental System Tourism Essay People travel from one place to another for many reasons, some due to their jobs or business and few for holidays and vacations. As a traveller they cannot own a car in every place or country they go, they always prefer other options like public transports, cabs, busses, trains and rent cars or bikes. Getting a car on rent has become very famous due to the cost as it is much cheaper than using cabs for a whole day and because it is much more secure and convenient. Keeping this in the mind Researcher has decided to develop an online car rental system, by using online car rental system a traveller can book the car. As the name of the system suggest, this system will be an online car rental system. This system will not only help the travellers to select the car of their chose but they can also compare the different models of car available and different type. They can compare prices, models and brands. They can select if they want that the car should be delivered to their door step with additional charges or they will pick up the car from the nearest store. They can select the car according to their requirement and budget. Problem statement and Literature review à ¢Ã¢â€š ¬Ã‚ ¢ Expensive rent for travellers As stated by Flowers, J and Levere, J. (2008) due to rise in drivers fees and taxes such as state and local surcharges applied on airports, the rent of the cars can increase at an average of 25 per cent. Due to rise in Tax, the travellers have to pay up to 25% of tax when the booking or renting a car from the airports. Even if the traveller pays the higher price they have to go with the cars which are available at that point of time in the car rental office. It can be expensive cars or even luxury cars which are not in budged of every person. To overcome this problem the Online Car Rental System will help the traveller to book the car even before they have arrived. So that they do not have to pay extra airport charges and get any car which is in their budget and which suits them and their requirements. à ¢Ã¢â€š ¬Ã‚ ¢ Returning the car remotely According to Yang, Y., (2008), difficulty is in uncertainty of length time of the person who have taken the car on rent and which referred location he wants to return the car. Sometimes a person takes a car on rent, but it is not sure when will the person return the car and will the person be able to come to the same location to return the car or not, in this situation that person have to pay more if he delay to return the car on time. This online car rental system will provide an online service where the person can increase the time limits and predefined the location person will be dropping the car or he want the car to be taken from. à ¢Ã¢â€š ¬Ã‚ ¢ Cannot reserve specific car model According to Korstanje, M. E., (2011), Due to limitation in operations creates problem for renter to reserve specific model. Reservations are not given on the basis of model but group. Due to operation limitation in the area like airports, this problem causes issue like in which the renters are not able to get what they actually want and they have to go for the car which is available in the store even if it is not what they are willing to have. This online system will help traveller to do online booking in which he can select which car he prefer with the facility of comparing with other car on the basis of type and price so that he can makes best decision. à ¢Ã¢â€š ¬Ã‚ ¢ No time for customers feedback As said by Meyer, C., and Schwager, A., (2007), Due to many transactions by individual customers which are monitored by the company they does not get time to take feedback from them regarding the service provided. When a customer comes to an office for renting a car, due to having many customers the staff member of the company does not get chance to ask customers regarding their services because of which their problems are not rectified. To rectify these issues the online car rental system will have an online feedback service after each customer have done with their transaction at the time of logout. The system will ask for a feedback from the customer. à ¢Ã¢â€š ¬Ã‚ ¢ Time wasting As said by Ahlstrom, C., Kircher, K., et al., (2012), Due to a single mistake of the airport rental service it take hours to get cars on rent. When there is a problem in the airport rental service it can take hours to get the car on rent which is actually wasting the time of the renter. In online car rental system the reservation will be done before traveller arrived at the airport so that when the traveller arrives at the airport the car will be ready to be taken. à ¢Ã¢â€š ¬Ã‚ ¢ Change car on each route As said by Asconavieta, P.H.S. (2011) car rental companies usually work on the regional basis because of which traveller have to change car on every route. Due to shortage of area coverage as the car taken for the company should return to the same location makes the traveller to keep changing the car even if they go from one state to another. They have to come back to the same location. So when they go to different state they have to change their car. To rectify this problem the online car rental system will have an option of selecting the area the customers want to return the car. So In the country like Emirates or Maldives where the area is short, the car can be taken from one state to another state without any problems. à ¢Ã¢â€š ¬Ã‚ ¢ Improper scheduling for proper car utilisation As stated by Minodora, 2009, improper scheduling in car rental companies causes the company unable to utilise their car and even increase work time for renter to get car. Due to improper scheduling in the car rental companies the car spend more time in the companys car lot or customers have to wait until the car is not returned. Using online car rental system the scheduling will be done online by the customer itself as the car which they select they have to put the time they will return. If in case they fail to return or inform the pickup point extra charges will be charged to them. à ¢Ã¢â€š ¬Ã‚ ¢ Return car on the same agency location According to Goldbarg, M., Asconavieta, P. and Goldbarg, E., (2012), car rented from a company can only be returned to the agency of the same company. If a renter take a car from a company he or she have to return it to the same agency of the same company but if the person is new in the region it will not be possible for him to do that it will be wasting of time in searching for the agency. In the online car rental system the renter can select whether he wants to retune the car or he wants the car to be taken from where he is , it can be hotel, airport, mall or any other location he can predefined the location online and the car will be picked up from him. à ¢Ã¢â€š ¬Ã‚ ¢ Insufficient revenue Lin-in, H., and Tao, Q. (2011) described that car renting companies in certain areas unable to get sufficient revenue for growth. This issue is due to concentrating on a limited region because the rate of sale increases based on the area of the company it is located in if the company is limited to its area only. In online car rental system there will be no boundaries, the company can concentrate on any location and get revenue from any part of the area or even country if the country is not in a bigger size like Emirates or Maldives. à ¢Ã¢â€š ¬Ã‚ ¢ Rejection due to short time frame According to Guerriero, F., Olivito, F. (2011) in order to increase the revenue, company with limited car does not rent the car for a day or few hours. Because of limited area of work company does not give their cars for short period of time to increase their revenue which make it difficult for the traveller to search car renting company after he have reached to the unknown country or location. As the online car rental system allows traveller to book the cars online. A person does not really have to go through all this type of issues as a person will be getting the car as soon as he or she arrives. Research Aims Objectives 4.1 Aims To create an online system, that will allow travellers to easily rent a car. It will also allow user to select the car according to their requirement and compare it with other options of cars. Make it easy for a traveler to return the car on remote locations. Solving the manual scheduling problem as every transaction will be done online. 4.2 Objectives Is to create a reliable web base online system on which user can access using internet from anywhere. To use software tools in implementation, this will help in implementing features for easy access. Allow system users to participate in the early stages of development so the outcome will be user oriented. Research Questions There are two categories in which the researcher has classified the questions. 5.1 Domain research Questions How the system will help in car scheduling? How the system will affect the operation of the renting company? How the proposed system is different from existing systems? How to integrate online payments by credit cards? 5.2 Technical research question Which scripting language can be used for the proposed system? Which data base system can be used for the proposed system? How the different feature can be implemented into the system? Which web authoring software can suits best of the system? Research Design 6.1 Domain Research The research in domain research will be conducted from literature source like journal, eBooks, white papers and library books. Furthermore research will be done by using online resources such as IEEE Xplore, Google Scholar and my Athens. 6.2 Technical research Mainly Web resources such as eBooks and journal will be used in conducting technical research. Research Plan Personal Reflection 7.1 Facts finding Methods The fact finding method which the researcher will use is questionnaire and interview fact find methods. Questionnaires are objective and will reach too many respondents which will provide researcher with sufficient information for accurate analysis. On the other hand the interview method will allow the researcher to get deep understanding about the topic area. 7.2 Limitations Like every system have some limitation, in order to collect data and questionnaire from traveller during the development will be difficult and their participation is not possible so this matter can be overcome by using social networks and other web application to take questionnaire before or in the early stages of the system development

Tuesday, August 20, 2019

Internet Vs Newspapers Will Newspapers Disappear Media Essay

Internet Vs Newspapers Will Newspapers Disappear Media Essay Nowadays Internet became a very important part of peoples lives. Gathering news is not the only thing you can do online, todays Internet-services include selling technical devices, clothes and even food, earning and controlling the money, communicating with people all over the world, and many other important things. In modern society you can even find new acquaintances and make friends on the Internet! According to Jonathan Dube [Dube, J. (2010 July, 28). New report: Internet is more important than newspapers, but still not trustworthy. Cyberjournalist.net.], 82% of American population is using the Internet in their daily life. Some people even in AUBG are becoming complete Internet-maniacs; they are sitting in front of their computers all day long. Lots of movies are made on this topic, from Social Network ( the film about the creation of one of the most popular online social network Facebook.) to, I, Robot (this movie is telling us a story about robots which by 2050would have beco me common human assistants.) . New technologies have a great effect on all spheres of peoples life, and the Internet influences all kinds of media. However, newspapers are affected more than magazines, books and other printed issues, because the main purpose of a newspaper is to inform the people about worldwide and local events. If half of century ago newspapers were the only and most convenient source of gathering news, with invasion of the Internet it becomes easier to receive tidings online. I believe that if newspapers dont disappear in the future, they will probably change their format and reduce the number of printed copies. The formats of media are changing not for the first time. According to George Rodman (2009), first newspapers appeared about 1200 years ago. In 1690 the first American newspaper was published in Boston. Later, with the adventure of radio and television, newspapers production gradually started to decline, because it became more efficient and prompt to get breaking news via these new kinds of media. However, TV still didnt have a chance to compete with papers, because papers were providing deeper information. Much bigger stress newspapers felt during 1990s after the appearance of the Internet. About 67 million Americans now read blogs, and 21 million write blogs, creating an explosion of new writers and new forms of customer feedback that did not exist five years ago (pew, 2008). Social networking sites like MySpace or Facebook attact over 70 and 30 million visitors a month, respectively, and businesses are starting to use social networking tools to connect their employees, and managers worldwide, says (Laudon K.C., Laudon J. P. (2010). It seems that recently the whole world is turning online. Nowadays a lot of popular public editions are reducing the number of printed material. The  Detroit Free Press  and  The Detroit News  have cut their home delivery to three days a week and advised readers to find the rest of the news online. (Lieberman, D. 2010, August 11). According the article Will your newspaper be around in five years by Jeremy Porter (2009, June 22) there are 4 main aspects which still keep newspapers alive: content, readers, advertisers and format. At the same time the author disproves all these features and argues that newspapers wont be still published in 5 years. First of all, newspapers dont differ a lot one from another. You can find the same information in the Internet, because most of periodicals, including very popular editions, such as The Wall Street Journal, New York Times or Washington Post, are not only printed, but also published online. Moreover, you can read the overwhelming majority of information online for free, that makes the Internet even more attractive. A reader is the most important concern for a newspaper. Newspapers will have no success without readers. However, more and more people agree that It is nice to have (printed editions), but they can live without (them). Lots of people are becoming Internet-users, and most of Internet users read news online. For example, I myself get new information about events that happen in the world and particularly in me home country by reading short messages on Twitter. As far as I know students in our university dont read newspapers at all, despite rare cases, when we need to find a particular piece of information only in a particular newspaper and nowhere else. One can argue that older generations should be accustomed to the papers and do not want to change anything, but statistics proves the opposite. According to the survey made by Pew Internet and American Life Project the number of Internet users in age group 70-75 increased from 26% to 45% within 4 years. This fact sounds strange, but 4% of Internet users are 73+ years old. Where do newspapers get their revenue? The most logical answer is advertisers. But will advertisers sponsor printed newspapers if they are not that successful? Nowadays, large newspapers in big cities are more in danger than local editions are. It is rather expensive to put your ad in a newspaper, especially when you have a lot of other opportunities: radio, magazines, websites and billboards. Advertisers dont have such a large range of possibilities in a small town, that is why they have to put their promotion to the newspapers in order to reach the audience. This gives local newspapers better chances to survive. (Lieberman, D. 2010, August 11). Newspapers revenue can be made also by online advertisements. It is even more comfortable for both sides, because it is easier to track, how many clicks were made on this link, than to find out how many people actually read a newspaper and paid any attention to advertisements. The last argument is newspapers are not environmentally friendly. It takes tones of wood material, lots of electricity and many delivery tracks to produce and transport the papers. At the same time the Internet is rather ecologically safe, so producing printed periodicals doesnt make any sense from the environmental point of view. Of course, the Internet requires a lot of technical products, such as computers, notebooks, iPads, and others, but producing of these electronic devices will grow despite turning newspapers production online. There is an opinion that good online papers will make you pay for the information, because it takes a lot of efforts and quite a lot of money to get news, create an article according to them and make this article readable. Moreover, some information is really worth paying. Also many generations were paying for news during the papers era, and why do reporters and journalists have to provide the same information for free? However, it might be too late to charge for online content. People have already got used to receiving news for free, and it is rather hard to turn the current situation vice versa. (Porter, J. 2009, June 29). The first reason why some people assume that newspapers will stay alive for a long time is rather low Internet availability in developing countries, and in some of them the situation is not going to be changed in coming decades. According to Internet usage statistics (Internet World Stats) in Middle East, Africa and Oceania/Australia the availability of the Internet is very low, comparing to Asia, Europe and North America. This is the first reason why some people assume that newspapers will stay alive for a long time. Also in local areas printed issues seem to be more convenient. Lets imagine that there is an online resource Blagoevgradonline.bg, which covers latest news of this town. If this site has a success, audience will ask to make this resource printed, because it will be more comfortable for the overwhelming majority of towns population. Another example is our universitys newspaper DeFacto. It was started in 2003 with the website, but the printed version was neglected only in 2007. This shows that the process is reversible; it is not only about turning papers to the web. Phelps Hawkins, Assistant Professor of JMC (Journalism and Mass Communications) Department in AUBG, suppose that humankind will need newspapers anyway, because sometimes we are becoming tired of the Internet. For example, when one is going to the restaurant or goes on a plane, places where it is not convenient or even forbidden to turn notebooks on, waiters or stewards are suggesting some papers to read in order to become familiar with latest news. This kind of service is not going to be changed a lot, thats why newspapers have to exist at least in small amounts. According to Google executive Santiago de la Mora (2010, January 28), Internet will not displace newspapers just as VHS, and later DVD, didnt kill cinema. In his opinion, newspapers have to provide us something that will make people want to read them; and it should be something more than just printing the material. De la Mora is sure that Internet companies dont want to steal newspapers revenue, because first of all, it is publishers material that goes online. Using Googles webmaster tools, publishers can prevent Google from indexing their sites entirely, or they can prevent specific Google services, like Google News, from indexing their content. Yesterday I was talking to my Mom about my research paper, and asked her opinion on the topic. She was hardly urging me that newspapers would not die, because reading a newspaper is sort of ritual, but at the end of our conversation she added: However, newspapers are terribly inconvenient. They are big and smell like a paint. Almost nobody now is listening to music on tape recorders, and very small amount of people is watching movies on VHS. The world is changing very fast; humankind invents newer and newer devices and technologies. However, some people are still listening to music on vinyl. Maybe someday newspapers will become something that reminds people of the past, and collectors will search for old New York Times editions.

Monday, August 19, 2019

How did King George III lose his 13 American Colonies? Essay -- essays

  Ã‚  Ã‚  Ã‚  Ã‚  There is a common misconception that the sole cause of the American Revolutionary War was the taxes imposed on the colonies by Britain. If a closer look is taken at the history of the Americas, however, it is easy to see that idea of freedom had been pulsing through the colonies for years. Just how did His Majesty King George III lose his American colonies? The answer is a chain of events stringing from the French and Indian war to the day George Washington handed over his troops to the Continental Congress, officially ending the War for Independence.   Ã‚  Ã‚  Ã‚  Ã‚  Before the French and Indian War, Britain had used a system of Salutary Neglect with the colonies, giving them a sense of freedom. While Britain still acknowledged the colonies, and the colonists remained loyal to the crown, the colonies were generally left to govern themselves. After the French and Indian War, however, King George III saw in his colonies a way to capitalize. Britain was in a post-war economic depression, and needed a source of income (Stamp Act). The colonies provided a perfect answer. They had set up their own systems of trade and manufacturing during the times of salutary neglect, and were becoming increasingly self sufficient. In order to obtain some of the colonists’ finances, Britain began to pass a series of taxes.   Ã‚  Ã‚  Ã‚  Ã‚  The Stamp Act was passed in 1765, and placed a tax on any papered goods that were going into the colonies from Britain. This included newspapers, pamphlets, and playing cards, just to name a few (Stamp Act).The colonists had been so accustomed to their freedom from the crown at this point, that they were enraged. The relationship between the Mother country and the colonies did not get much better with the instatement of the Townshend Acts of 1767. These acts passed taxes on every day goods that the colonists needed, such as lead, tea, glass and paint(Townshend Acts). By this point, the colonists were beginning to question Britain’s motives towards them. They believed they were being treated like slaves and being used solely for the economic growth of Britain. One night, in 1773, the colonists rebelled against these taxes on their tea. A group of men dressed as Native Americans boarded a ship at Boston Harbor and unloaded three vessels of taxed tea (Boston Tea Party). This event, known a... ...ish army needed was, at best, 6 months away.   Ã‚  Ã‚  Ã‚  Ã‚  The American Revolutionary War officially ended in 1783 with the signing of the Treaty of Paris. Shortly thereafter, General Washington surrendered his troops to the Continental Congress. The Americans had won their independence, much to the dismay of the British crown. King George III lost his American colonies due to a number of reasons. The responsibility of the American Revolution and King George III’s loss of his colonies cannot be placed on one specific event, but rather a build-up of tensions over the years causing the idea of freedom to ring through the colonies and drive them to make the United States of American a free country ‘with liberty and justice for all.’ Works Cited â€Å"Boston Tea Party.† Columbia University Press. 11 June 2005. â€Å"Encyclopedia: Saratoga, Battles of.† Funk and Wagnalls New Encyclopedia. 2005. June   Ã‚  Ã‚  Ã‚  Ã‚  12, 2005. â€Å"Intolerable Acts.† Columbia University Press. 11 June 2005. â€Å"Stamp Act of 1765.† GNU Free Documentation. 12 June 2005.   Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Townshend Acts.† GNU Free Documentation. 12 June 2005.

Sunday, August 18, 2019

Comparing The Perfect Family, The Sanctuary of School, Dog Lab, and Education :: Comparison Compare Contrast Essays

Comparing The Perfect Family, by Alice Hoffman, The Sanctuary of School, by Lynda Barry, Dog Lab, by Claire McCarthy, and Education by Jake Werner What we learn at home, at school, from our peers, and from entertainment can have great effects throughout our whole entire lives. There is no such thing as a perfect family, human being, or society, yet we are able to live our lives with the enjoyment of peace and harmony. What we see on television may simulate a perfect family, but, of course, not everything we wish to see is true. Not everyone can have the lives that everyone wants. In reading the essays "The Perfect Family" by Alice Hoffman, "The Sanctuary of School" by Lynda Barry, "Dog Lab" by Claire McCarthy, and "Education" by Jake Werner a realization occurred. These authors came down with comparable results. Two authors have similar styles of writing while the others had a contrasting style.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "The Perfect Family" by Alice Hoffman was about how she was faced with the adversity of being raised in a single parent family. She never gave up on believing her mom and herself, which is the reason who she is today. Alice Hoffman had a straight-forward strategy in writing her essay. In her style of writing, she included many details in describing her childhood history. It was from the introductory paragraph where I figured that this story was going to be descriptive in the sense of trying to constrain us by sympathizing with her and other families. In addition, she gave images such as "Roses grew by the front door...We had glass bottles filled with lightning bugs and brand-new swing sets in the backyard, and softball games at dusk."(pg --) Using this type of technique in writing her essay gave a clearer understanding of what she is trying to do. She was setting the table. Also, she gave a brief history of how marriages ar e supposed to be, how divorces are uncommon during that time, and the type of jobs a wife should be committed to. This technique was useful in her essay because if she did not include that history, maybe the reader would not understand the point of writing this essay, or may be confused on what is going on. A historical background can help greatly in helping the reader understand what is going on and can answer some questions to why this essay is being written.

Essay About Family: My Familys Tradition :: essay about my family

For as long as I can remember the guys on my dads side have always gone hunting and the first gun they used has always been passed down to the next generation. When my parents divorced, I was young around eight years old and for a while my dad and I never felt as close as we did before the divorce. So for a while I never had the opportunity. For the last four years me and my dad have been getting along great, he has remarried and I like my step-mom. I got over to their house on the weekends and this past year during fall and winter my dad decided that it was the right time to pass the tradition on down to me. I was very excited and nervous at the same time, and I had many questions because since they broke up I spent more time with my mom and didn’t learn how to hunt, and shoot that much. Thankfully I was a natural born hunter through my dad and I was already could shoot a gun very accurately. As the time to go hunting grew closer, we went target shooting so I could get used to the gun that my dad used to kill his first deer. It felt going hunting would improve the relationship between my father and I. I wanted to kill a deer more than anything else, then finally the night before we gathered our gear and went to bed early to be ready in the morning. The next morning I woke up around four o’clock and went downstairs to get ready. I walked out side to see how cold it was, and on this November day the air was crisp, moist, and cool. We had some breakfast and got in the truck and met with my step-moms brother and my cousin-in-law, who were also hunting with us. One the ride there I rested my head and I had a dream of killing a big deer. We arrived at my dad’s friends land, we loaded the guns wished each other luck and we went our separate ways on the land, with the hopes of killing a massive buck. Me and my dad faced on more challenge before we reached the huntin g stands, was a big steep hill that was wet from the rain we had over the night. On the way up me and my dad both had to rest to avoid falling and injuring ourselves.

Saturday, August 17, 2019

Shakespeare – Romeo and Juliet Act 3 Scene 1 Analysis

Romeo and Juliet Coursework In Act 3 Scene 1 of Romeo & Juliet, Shakespeare raises the excitement and the tension throughout the scene by using dramatic tension between the characters, provocative and threatening dialogue, strong language effects, and sharp vital violence. The scene begins with Benvolio and Mercutio coming on to stage, with Benvolio suggesting they should go home in case they meet the Capulets and the violence ensues. â€Å"The day is hot, the Capels are abroad, And if we meet we shall not scape a brawl, for now, these hot days, is the mad blood stirring. This pathetic fallacy and strong image of mad blood creates an expectation in the audience of violent events to come. This expectation seems to be met fulfilled quickly as Tybalt enters with other members of the Capulet family and some servants and immediately a dramatic tension is established between the two factions. We are shown that Mercutio is in a difficult frame of mind. â€Å" ‘By my head here comes the Capulets’ ‘By my heel, I care not. ’ † Clearly Mercutio is in an aggressive mood. Tybalt addresses Mercutio and Benvolio. ‘Gentlemen, good den, a word with one of you’ † Up to this point, Tybalt is courteous – his quarrel is with Romeo, not with Benvolio or Mercutio. However Mercutio is extremely provocatice and he responds to Tybalt, asking a word with one of them with, â€Å"Make it a word and a blow. † The audience feels there is a fight in prospect. When Tybalt says that Mercutio consorts with Romeo, Mercutio sees an insult where there is none. â€Å"Consort? what, dost thou make us minstrels? an thou make minstrels of us, look to hear nothing but discords: here's my fiddlestick; here's that shall make you dance. Zounds, consort! † A gentleman cannot accept being compared to a lowly musician, but this is not what Tybalt meant and the audience feel expectation of fear and violence. Now Romeo enters, and now the focus of the tension shifts as a dramatic tension is established between Romeo and Tybalt. Tybalt says to Mercutio: â€Å"Well, peace be with you sir, here comes my man. † It is strange that Tybalt is prepared to swallow such provocation from Mercutio, just as Romeo will soon swallow his. Tybalt puts Romeo in a situation in which almost no gentleman could refuse to fight. â€Å"Thou art a villain. † he says but Romeo does not respond with aggression. Now a new element of intrigue and excitement comes with a kind of dramatic irony. The audience knows why Romeo does not want to fight Tybalt –they have just become relatives- but the other characters do not know. Romeo seems quite unmanly when instead of fighting Tybalt for his honour he swallows the insult, saying â€Å"I do protest I never injuried thee, But loved thee better than thou canst devise. Again the audience knows, can â€Å"devise†, the reason, but Mercutio sees it as cowardice. Now the excitement moves up a notch as Mercutio starts the violence and we are to have the sword fight the audience has been expecting. Mercutio condemns Romeo’s peaceful ways. â€Å"O calm, dishonourable, vile submission! Alla stoccata carries it away. (Draws) Tybalt, you rat-catcher, will you walk? â₠¬  The ‘vile submission’ shows what a humiliation Mercutio believes Romeo is accepting; the insult ‘rat catcher’ makes it almost certain Tybalt will have to fight. Now the sword play begins, and the audience not only have the excitement and great dramatic action of two fighters trying to kill each other but also the sight of Romeo trying to stop the fight for the reasons only he and the audience know. With a tragic irony it is Romeo’s efforts to separate the two men that give Tybalt the chance to stab Mercutio, a friend of Romeo’s on the Montague’s side. Now the audience has put in suspense wondering whether Mercutio is going to die or not. Romeo raises their hopes that he may live. (â€Å"Courage man, the hurt cannot be much. ); but Mercutio seems to know that he is a dead man. â€Å"A plague o' both your houses! They have made worms' meat of me: I have it, And soundly too: your houses! † The dramatic and terrifying image of worm’s meat makes Mercutio’s last words very powerful; and his cursing of the Capulets and the Montagues shows that he blames their useless feud for his death. The scene now takes another turn as Romeo puts aside all thought of peace, and becomes warlike. Benvolio tells him that Mercutio is dead, and Romeo decides on revenge in spite of his marriage to Juliet. This day's black fate on more days doth depend; This but begins the woe, others must end† The audience is put on more suspense with this foreboding of more strife and death. Tybalt returns, perhaps to continue his quarrel with Romeo but strangely this time, alone and Romeo resolves on violence. â€Å"Away to heaven, respective lenity, And fire-eyed fury be my conduct now! † With the passion of this language and the dramatic tension once again onstage between Romeo and Tybalt, the scene approaches its climax. Tybalt declares that he will send Romeo’s soul after Mercutio’s. â€Å"Thou, wretched boy, that didst consort him here, Shalt with him hence. † The audience understand that either Tybalt or Romeo must die. Now we have the second sword fight in this scene and this is the climax. As Romeo kills Tybalt he takes his revenge for Mercutio’s death, he gets rid of his main enemy in the Capulet camp, and he puts his relationship with the love of his life in grave danger – this is the peak of the excitement and tension. Now Shakespeare lets the audience relax a little as Benvolio explains what has happened and the Prince orders Romeo exile but not death. From foreboding at the very beginning of the scene to mortal insults and provocation, to sword fighting and death, to the audience’s realization that something terribly wrong has happened to Romeo and Juliet’s romance Shakespeare uses a wide range of dramatic and language devices to make the scene one of the exciting and enormous tension.

Friday, August 16, 2019

A financial Case Study of Sovereign Lodge

The Sovereign Lodge is an old, but good maintained belongings that has changed ownership several times over the old ages. It has no eating house or saloon. It is positioned as a mid-price, good quality â€Å" finish † resort Lodge. The Sovereign Lodge is unfastened during the skiing season. It opens on December 2 and closes the last twenty-four hours of March. The ski mountain it serves operates on a license from the province which allows merely 120 yearss of operation per twelvemonth. Each of the 50 suites in the east wing rents for $ 15 for individual tenancy or $ 20 for dual tenancy. The west wing of the Lodge has 30 suites, all of which have dramatic positions of the skiing inclines, the mountains, and the small town. Board in this wing rent for $ 20 and $ 25 for individual or dual tenancy, severally. The mean tenancy rate during the season is approximately 80 % ( typically, the Lodge is full on weekends and norms 50 to 60 suites occupied on hebdomad darks. ) The ratio of individual versus dual tenancy is 2:8, on norm. Operating consequences for the last financial twelvemonth are shown in Exhibit 1. Mr. Kacheck, the director of the Lodge, is concerned about the off-season months, which show losingss each month and cut down the high net incomes reported during the season. He has suggested to the proprietors, who acquired the Lodge merely at the terminal of the 2006 season, that to cut down the off-season losingss, they should hold to maintain the west wing of the Lodge runing year-round. He estimates the mean tenancy rate for the off-season to be between 20 % and 40 % for the following few old ages. Kacheck estimations that with careful attending to the off-season patronage a 40 % tenancy rate for the 30 suites during the off-season would be much more likely if the proprietors would perpetrate $ 4,000 for advertisement each twelvemonth ( $ 500 for each of 8 months ) . There is no grounds to bespeak that the 2:8 ratio of individual vs. doubles would be different during the balance of the twelvemonth or in the hereafter. Ratess, nevertheless, would hold to be drastically reduced. Present programs are to cut down them to $ 10 and $ 15 for singles and doubles. The director ‘s wage is paid over 12 months. He acts as a caretaker of the installations during the off season and besides contracts most of the fix and care work during that clip. Using the west wing would non interfere with this work, but would do an estimated extra $ 2,000 per twelvemonth for fix and care. Mrs. Kacheck is paid $ 20 a twenty-four hours for oversing the amahs and assisting with check-in. During the season, she works 7 yearss a hebdomad. The regular desk clerk and each amah are paid on a day-to-day footing at the rate of $ 24 and $ 15 severally. The paysheet revenue enhancements and other periphery benefits are about 20 % of the paysheet. Although depreciation and belongings revenue enhancements would non be affected by the determination to maintain the West flying unfastened, insurance would increase by $ 500 for the twelvemonth. During the off-season, it is estimated that Mr. and Mrs. Kacheck could manage the forepart desk without an extra individual. Mrs. Kacheck would, nevertheless, be paid for 5 yearss a hebdomad. The cleansing supplies and half of the assorted disbursals ( room supplies ) are considered a direct map of the figure of suites occupied. The other half of the assorted disbursals are fixed and would non alter with 12 month operation. Linen is rented from a supply house and the cost besides depends on the figure of suites occupied, but is twice every bit much, on norm, for dual tenancy as for individual tenancy. The public-service corporations include two points: telephone and electricity. There is no electricity disbursal with the Lodge closed. With the Lodge operating, electricity disbursal is a map of the figure of suites available to the populace. Rooms must either be heated or air-conditioned. The telephone measures for each of the four seasonal months were as follows: 80 Telephones @ $ 3.00/month $ 240 Telephone Basic Service Charge 50 $ 290 During the off-season, merely the basic service charge is paid. The monthly charge of $ 3 is applicable merely to active telephones. An extra facet of Mr. Kacheck ‘s proposal is that a covered and het swimming pool be added to the Lodge. Mr.Kacheck believes that this would increase the chance that the off-season tenancy rate would be above 30 % . Precise estimations are impossible. It is felt that although the winter tenancy rate will non be greatly affected by adding an indoor pool, finally such a pool will hold to be built to remain even with the competition. The cost of such a pool is estimated to be $ 40,000. This sum could be depreciated over 5 old ages with no salvage value ( $ 15,000 of the $ 40,000 is for a plastic bubble and the heating units, which would be used nine months of the twelvemonth ) . The lone other costs associated with the swimming pool are $ 400 per month for a lifesaver, required by jurisprudence during the busy hours, extra insurance and revenue enhancements, estimated to be $ 1,200 ; heating cost of $ 1,000 ; and a annual care cost of $ 1,800. If the pool were covered, a guard wou ld be needed for 12 months. If it is non covered, a guard would be needed merely for 3 summer months ( from 15 June to 15 September, the warmest period of the twelvemonth ) , and there would be no warming disbursal.Exhibit 1 Sovereign LodgeOperating Statement, For the Fiscal Year ended 3/31/09 Grosss $ 160,800 Expenses Wages Manager $ 15,000 Manager ‘s Wife 2,400 Desk Clerk 2,880 Maids ( four ) 7,200 $ 27,480 Payroll Taxes and Fringe Benefits 5,496 Depreciation ( 15 twelvemonth life ) 30,000 Property Taxs 4,000 Insurance 3,000 Repairs and Maintenance 17,204 Cleaning Supplies 1,920 Utilities 6,360 Linen Service 13.920 Interest on Mortgage ( 5 % involvement rate ) 21,716 Assorted Expenses 7,314 Entire Expenses 138,410 Net income before Federal Income Taxes $ 22,390 Federal Income Taxes ( 48 % ) 10,747 Net Profit $ 11,643 The six options are Opening in the summer, A with and without advertisement, for each of no pool, pool without bubble, pool with bubble.The Options are:Stay unfastened, no advertizement, and no pool. Stay unfastened, advertisement, no pool. Stay unfastened, no advertizement, and pool merely. Stay unfastened, advertisement, and pool merely. Stay unfastened, no advertizement, pool and bubble. Stay unfastened, advertisement, pool and bubble. A matrix demoing incremental fixed costs for each of the six options and classs of cost covering, fixs, insurance, Mrs. K, advertisement, the pool, the bubble, pool disbursals ( rather a few classs here ) , telephone, electricity, and amahs ( if you think necessary ) . Each figure in this matrix should be carefully explained as if to a non-finance individual.Fixed costs for the off season which is besides known as Incremental fixed cost:Manager ‘s married woman: she is paid merely 5 yearss a hebdomad hence, figure of yearss for which she is paidEntire yearss in the 8 month period = ( 365-120 ) = 245 yearss Therefore, figure of hebdomads in that period 245/7 = 35 hebdomads 35 ten 5 yearss = 175 yearss ( Mrs. Kacheck is paid merely for 5 yearss a hebdomad ) 175 ten $ 20 = $ 3500 ( sum spent on Mrs. Kacheck ‘s wage )Maid ‘s wageAt least one amah is considered in the off extremum season and the options in which advertisement is done 2 amahs are taken.Maid is paid $ 15 per twenty-four hours and for 245 yearss during the off extremum season 15 ten 245 = $ 3675 per amah Sing 1 amah for 8 months consequences in the $ 3675 While for 2 amahs, 2 x $ 3675 = $ 7350Repair and care$ 2000 for 8 months ( mentioned in the instance survey ) Additional $ 1800 for the options in which pool is considered.Utilities: ( Telephone + Electricity )Utilities expense = telephone + electricity + warming ( in alternate 5 and 6 merely ) The telephone and the electricity is the direct map of figure of suites available to the populace it is considered for 30 suites. Telephone for 1 month 290 Therefore telephone for 4 months = 290 * 4 = 1160 + 400 ( basic service charge for 8 months when all the line were closed assuming that the Lodge was closed for 8 months ) = $ 1560 Expenses on telephone for 8 months presuming that the 30 suites are available to the public = 30 x 3 = 90 + 50 ( basic service charge for east wing which is closed ) = $ 140 per month Therefore, for 8 months = 140 ten 8 = $ 1120Electricity:Hence by here we can cipher the electricity disbursal i.e. = 6360 – 1560 = $ 4800 Electricity disbursal for 80 suites for 120 yearss = 4800 Therefore electricity disbursal of per room per twenty-four hours = 4800 / ( 80*120 ) =0.5 per room per twenty-four hours Therefore for 30 suites for 245 yearss = 0.5 ten 30 ten 245 = $ 3675 And heating disbursal will be $ 1000 ( wherever pool and bubble is included i.e. in alternate 5 and 6 ) Then calculate the incremental part ( in $ ) per occupied room/day during the off-season?Incremental Contribution = Revenue – Variable disbursalStay unfastened, no advertizement, and no pool.Incremental Contribution Margin: Entire Revenue – Entire Variable Expenses =20580-3524 = 17056 17056 = 2842.66 per room 6 Suites 2842.66 = 11.60 part border per room per twenty-four hours 245 yearss Incremental Contribution Margin: Entire Revenue – Entire Variable Expenses =41,160 – 7,291 =33869 33869 = 2822.41 per room 12 Suites 2822.41 = 11.52 Contribution Margin per room per twenty-four hours 245 yearss Incremental Contribution Margin: Entire Revenue – Entire Variable Expenses =30870 – 5529 = 25341 Contribution Margin 25341 = 2815.66 per room 9 Suites 2815.66 = 11.49 Contribution Margin per room per twenty-four hours 245 yearss Variable Expenses =41,160 – 7,291 = 33,869 Contribution Margin 33869 = 2822.41 per room 12 Suites 2822.41 = 11.52 Contribution Margin per room per twenty-four hours 245 yearss Incremental Contribution Margin: Entire Revenue – Entire Variable Expenses =30,870 – 5,529 = 25,341 Contribution Margin 25341 = 2815.67 per room 9 Suites 2815.67 = 11.49 Contribution Margin per room per twenty-four hours 245 yearss Incremental Contribution Margin: Entire Revenue – Entire Variable Expenses =41,160 – 7,291 = 33,869 Contribution Margin 33869 = 2822.41 per room 12 Suites 2822.41 = 11.52 Contribution Margin per room per twenty-four hours 245 yearss Note: All the computations are for ciphering the gross is done sing the ratio of 2:8 for individual: dual as mentioned in the instance survey.Incremental Variable disbursals –Linen services:For disbursals of 4 months = 13920 ( given in the instance survey ) With regard to 80 % of 80 suites presuming the ratio of Single: dual as 2:8 Therefore linen supplies = 13920/ ( 13 individual suites x 1 + 51double suites x 2 ) = 13920/115 = 121.05 for 4 monthsTherefore linen disbursal for 1 twenty-four hours 121.05 / 120 = 1.01Therefore in 245 yearss we have 6 suites occupied in the ratio of 2:8 as individual: dual ( 4 double suites cost $ 8 and 2 individual suites cost $ 2 per twenty-four hours giving a sum of $ 10 per twenty-four hours for the linen services ) 245 x 10 = $ 2450 Similarly when the tenancy rate is dual i.e. 40 % at that clip the figure of suites alterations from 6 to 12 and sing 3 singles and 9 dual suites the linen comes $ 5145Cleaning suppliesExpenses on cleaning supplies in 4 months = 1920 No. of suites occupied in that period = 80 % of 80 = 64 suitesTherefore, cleaning supplies per room per twenty-four hours = ( 1920 ) / ( 64*120 ) = $ 0.25Hence, for 6 suites for 245 yearss = 0.25 ten 6 ten 245 = $ 368 Similarly, when the figure of suites taken is 9 for the instance of 30 % and for 12 for 40 % tenancy. Hence, for 9 suites for 245 yearss = 0.25 ten 9 ten 245 = $ 551 Hence, for 12 suites for 245 yearss = 0.25 ten 12 ten 245 = $ 735Assorted disbursal50 % of 7314 is variable i.e. 3657 for 120 yearss sing 64 suites Therefore misc. disbursal per room per twenty-four hours = 3657/ ( 64 x 120 ) = 0.48 per room per twenty-four hours Hence for 6 suites for 245 yearss = 0.48 ten 6 ten 245 = $ 706 Similarly when the tenancy rate is 30 % the figure of suites taken is 9 and when it is 40 % the figure of suites taken is 12. Hence for 6 suites for 245 yearss = 0.48 ten 9 ten 245 = $ 1058 Hence for 6 suites for 245 yearss = 0.48 ten 12 ten 245 = $ 1411 By spliting each of the six incremental fixed costs by the incremental part per unit, and comparing this figure with the figure of room/days available outside of the skiing season, you should deduce interrupt even tenancy per centums in the scope 18 % – 44 % . For each determination alternate calculate the tenancy rate necessary to interrupt even on the incremental one-year disbursals.Break even volume = Incremental fixed cost / part border per unit ( room )Stay unfastened, no advertizement, and no pool.Break Even Volume: = 14470 2842.66 =5.09Stay unfastened, advertisement, no pool.Break Even Volume: = 22145 2822.41 =7.84Stay unfastened, no advertizement, and pool merely.Break Even Volume: = 27270 2815.66 = 9.68Stay unfastened, advertisement, and pool merely.Break Even Volume: = 34945 2822.41 = 12.38Stay unfastened, no advertizement, pool and bubble.Break Even Volume: = 31270 2815.67 = 11.10Stay unfastened, advertisement, pool and bubble.Break Even Volume: = 38945 2822.41 = 13.79 The tenancy per centum comes out to be about equal to 40 % sing all the options i.e. remain unfastened, advertisement, pool and bubble. The figure of suites required to be filled is about equal to 12 out of 30. By comparing these breakeven figures with Mr Kachek ‘s outlooks ( as indicated in the text ) you should pull decisions about which of the options is the best. The recommend option on the footing of breakeven computations: Ans. The best option should be the first one i.e. merely to remain open because merely 5.5 % more tenancy is needed to run into the interruption even status which is rather less every bit compared to the other values. This determination option can besides be considered because of the gross. Mr. Kacheck besides thinks that if the advertisement is done so the tenancy per centum will be at least 40 % and by comparing the per centum of the part border to the incremental fixed cost gives the Break even volume which is good for the first option. Alternate 1: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 5.09 % . All the computations are done sing the tenancy rate as 20 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 14.01 % Alternate 2: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 7.8 % . All the computations are done sing the tenancy rate as 40 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 42.2 % Alternate 3: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 9.68 % . All the computations are done sing the tenancy rate as 30 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 21.4 % Alternate 4: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 12.4 % . All the computations are done sing the tenancy rate as 40 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 27.6 % Alternate 5: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 11.10 % . All the computations are done sing the tenancy rate as 30 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 19.9 % Alternate 6: The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 13.8 % . All the computations are done sing the tenancy rate as 40 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 26.2 % 7A Using the original net income statement for the skiing season, and the best option for the non skiing season you should deduce an overall annualA net income figure for Sovereign Lodge. After analysing the income statement of the extremum season i.e. skiing season along with all the six options, the 2nd option is the best 1 in which the Lodge stay opens along with the advertizement. Note: In this option the net net income comes to be highest which is the ground to choose this option in order to transport frontward the Lodge to remain unfastened for the remainder of the off extremum season. 8 You should compose a decision which incorporates your remarks in Note 5, and your sentiment from Note 6, and any other positions about the hereafter of this Lodge in order to do a concluding recommendation to the owners.A This decision should be at least half a page long. Ans. The fiscal statements say that 2nd option in which the Lodge is to remain unfastened with the advertizement but no pool is the best option because the net net income for that option is the highest and to be more profitable is the best thing. As Mr. Kacheck ‘s outlook if the advertisement is done maintaining the Lodge unfastened, the false per centum is 40 which enables the overall gross for the twelvemonth to be the highest. The net net income for this determination option is highest amongst all i.e. $ 16819. Because there are no extra disbursals the overall gross is high and there are more net income borders. Mr. Kacheck expects that the net income border will be higher for the options in which the advertisement is done. Initially the basic status is to maintain the Lodge unfastened during the off extremum season and in that period if no extra disbursal is done so the net net income comes to be the higher as in the 2nd option. Ad can better the tenancy per centum as more people will come to cognize about the Lodge. The advertisement money can be utilized in to the web site of the Lodge so that people can happen out the information about the Lodge online.