Peter's farmer shop Essay Example | Topics and Well Written Essays - 2000 words

Peter's farmer shop - Essay Example Geography The location of the business is at Yorkshire, West Yorkshire, to be exact. He wants to exploit local culture and appropriate tourist base (Bangs, 2002, 102). Marketing Mix Product Peter at first wants to sell vegetables boxes to his potential customers then he has planned to develop new products that he can use to penetrate farmers markets and especially food festivals where the level of sales might have an incline. These products might be in form of food and drinks. Pricing Having the low price is unprofitable since the client does not care about pricing as a businessman thinks; therefore Peter should have average prices and compete on quality products and services for example transportation services e.t.c. He also should be able to prepare credit policies for potential customers. Promotion The question that Peter is going to ask is how will the word get out to the customers? Peter can use two types of promotion which are personal selling and advertising. Advertising in th e sense that when he takes his products to the farmers market he can put up a stand and use banners to describe and differentiate the types of products he is offering. For example if he is selling fruits and vegetables, he might have pictorial messages that display these goods so that even customers are far from his stand, they can be able to tell the kinds of products that are sold by him. Personal selling comes in handy when customers want to know how these products can be used apart from the mere fact of edibility. He may also use other forms of promotion for example; ‘trade concert’, ‘catalogues’, ‘seller incentives’, ‘advertisement’, ‘network of professionals or friends’ depending on his promotional budget. Place: We know that Peter wants a location that is local to him which is within West Yorkshire. So before he chooses a location for his business he needs to think about what he wants and needs in a location and its effect on clients. He should ask himself the following questions prior to the previous statement. -Is his location important to his customers? If yes, why? Peter should choose a convenient location in terms of distance to the place of business; therefore he should research on what the customers’ needs and wants are, compare it to his business product wise and choose the best location. Ease of accessibility to consumers. -Is it consistent with his image? Image is everything. It distinguishes one business from another. Peter should choose a location that portrays his image and the image of his soon to be business. If the image and the purpose of the business are different, Peter might end up losing important consumers. -Where is the competition located? Near or distant? The best location of competitors for him should be distant. This is to curb poaching of consumers by the competition which is River ford organic farm. The idea here is to retain customers as well as getting new ones. Market Place Customers Peter should be able to identify his target customers, their needs and wants and their geographical locations. He must analyze the end consumer so as to be able to formulate different customer groups which will guide him when he is constructing a demographic profile of them which includes the following:- Age Peter should identify different age groups and what kind of products they prefer. Gender Each gender prefers specific products. It is the work of

Consider the presentation of the two main characters Essay Example for Free

Consider the presentation of the two main characters Essay Consider the presentation of the two main characters. What are Austin and Trevor telling us about the pressure on women in the past and present? Jane Austin wrote The Three Sisters in the 19th century. Jane Austin lived in a mercenary world, and she reflects this in her novels. No secret is made of the need to marry for money. Jane Austin believed that for marriage to work, people must have the same interests. The Three Sisters is about a woman called Mary. She has been proposed to by Mr Watts. He is older than her but she decides to marry him for his wealth and money. She also wants to get married before any of her sisters and the Duttons. However she fears her life will be miserable if she chooses to accept Mr Watts proposal. William Trevor wrote Teresas Wedding around the 1970s. William Trevor was born into a protestant family and brought up in a Catholic society. When troubles started to break out in Northern Ireland, William Trevor moved to England but he frequently visited Ireland. Teresas Wedding is also about marriage. The story starts off at the party after the wedding. Teresa has also married for convenience because she is pregnant. Both stories deal with loveless marriages and in both stories the women have little control over their lives. They are both under pressure to marry men they do not love. In Teresas Wedding marriage is seen as a means of escape from a grim community, a place of loneliness and frustration. In The Three Sisters marriage is seen as the only possible fulfilment for a woman. Mary is the eldest of the sisters. She has had her first offer of marriage, but she doesnt know how to value it. She wants to be the first to be married, she does not want to marry Mr Watts but she wants to get married before Georgiana and Sophy. She knows that if she turns down the offer, Mr Watts shall ask either one of the sisters, and following the traditional conventions of the time she is expected to marry before her younger sisters. Mary appears to be very confused one moment she says I shall have him and the next I hate him more than anything else in the world Austin writes about her own class, the upper middle class, and is very critical about their lifestyles and social behaviour, creating very amusing characters and describing them with crony. She makes a mockery of their snobbish behaviour. She describes Mary as a childish and self-centred girl, who likes to boast and often makes herself look ridiculous in front of others. Teresa is a woman who has just married to a man called Artie Cornish. Teresa had a round, pretty face and black, pretty hair, and was a month and a half pregnant. Teresa is a kind and friendly girl. She is calm, even though she is faced with the situation of admitting to Artie, her husband, on her wedding day that she had been in the field with his friend Screw Doyle. She shows maturity in her optimism about her future, believing that she and Artie might make some kind of marriage together Trevor uses third person narrative in his story, everything is described in detail, we almost feel part of the festivities. However, he does not write about the characters thoughts and feelings. Austins story is written in first person narrative, in letter form. This helps us to understand the characters fully. In the two stories the women receive pressure from the society they live in. Teresa also receives pressure from the local priest Father Hogan, who shows very little feelings for her when she confesses that she does not love Artie under the circumstances that line of talk is irrelevant Mary receives pressure also from her mother who is determined not to let this opportunity escape of settling one my daughters so advantageously I think it is a lot easier to get married in modern society because we have no restrictions in who we choose to marry. We also do not have our parents choose who we marry, so there is no excuse for marrying some one who you do not love.

A study on narrative therapy being emotionally focused

A study on narrative therapy being emotionally focused When one imagines a spouse coming home from work there is usually a question asked in the scenario, how was your day? Now in the household I grew up that question was usually responded to with a story or anecdote as oppose to a simple fine or bad. My family has always been emotionally open, but generally withdrawn from using the emotion words like happy or sad instead explaining their days through the events. I think that narrative therapy has much potential to be emotionally focused, and still accept the social constructs we all are inundated with from birth. In many ways narrative therapy celebrates life as two stories intertwine with one another and the therapist is not the expert, but an interested collaborator. Rather than look for pathology or flawed functioning couples the therapist works to develop awareness of problematic discourse and offer couple the opportunity to describe and evaluate the effects of those discourses on their relationship. (Freedman Combs, 2008) I full-heartedly agree with narrative therapies take on goal setting. By being too specific in any goals life possibilities are eliminated and single-mindedness tends to reign supreme in ones mind. Life has a fluidity that presents and eliminates obstacles. Goals do not always account for these variations. The goal setting of narrative therapy is to help the narrative remain fluid from moment to moment and what positive emotions can be reached. (Freedman Combs, 2008) I think that objectivity is a key component to solving dysfunction and once two people become too enmeshed in a conflict, objectivity disappears. Working with narratives is an excellent way to separate oneself from a conflict and see a perspective without as much irrationality. The couple in the provided scenario is losing objectivity in their current worldview of soon to be married professionals. Narrative therapy is not a concrete process with a list of events that have to occur before the next step can occur. It is a more cyclical process that allows the therapist and couple the ability to move back and forth between the processed goals. That does not mean a regression in thinking will not happen, but narrative therapy is based on building forward a story that has its own ebbs and flows. It is the role of the therapist to guide and advise the client in ways to construct the narrative. (Brimhall, Gardner, Heline, 2003) I thought of narrative therapy when I started thinking about the couple in the scenario, because with only three months before the wedding I feel that constructing a narrative would work with the time period available. Narrative therapy has a free structure that has a distinct jumping off point, but overall a structure that has chapters that include emotions one can return to. I would personally be weary of how many sessions I would be able to have with this couple with their wedding being so close. The first thing to do in the initial session and assessment with the couple in the scenario is have them identify their problem. Ask them to give a name to the problem, associate the emotions with the problem, and identify the alteration in each member of the couples lives and relationships due to the problem. The couple stated that the problem is constantly getting into fights and cannot discuss anything without being angry and defensive. For the sake of brevity the problem will be shortened to fighting. The next thing is to construct the narrative that leads up to the anger, fights, and defensiveness. While the narrative approach is based on the clients being the experts on their own lives, a therapist must still assess disorders, dysfunctions, and negative thoughts. The therapist is also responsible for making the dialogue progress so that all the necessary emotions and cognitions about the relationship emerge. It is easy to see one side of the couple dominate the narrative. Each member of the couple should have equal time to present their own narrative and the therapist should make sure of this. One member of the couple tells his or her narrative of the relationship to the therapist while the other partner listens. The therapist reiterates it back to make sure everything is clear. This gives the therapist the chance to reframe the narrative structure and encourages the listening partner to understand the narrative from an objective viewpoint. Then the same process happens with the other partner. Each partner must feel that their own story has been heard. One partner should not dominate the session. After each partner has shared his narrative then the therapist has a clear vision of all the problems which in this couples case are anger and defensiveness. Ultimately, I think there should be a completely shared narrative also, but that is idealistic. The couple spins the narrative in the sessions a greater understanding of the relationship between couple and problem presented in the narrative. By mapping the influence understanding of the problem a therapist can begin to trace back where and when the fighting started. (Corey, 2009) This couple does not have an enormous history of fighting, so the historical precedent can be traced to an origin point. I would also work on preferred points in the relationship. Both members of the couple could benefit from positivity with questions such as what initially attracted you two to one another? What kinds of things do you like to do together? What do you most appreciate about your partner? Exploring the narratives of the successful times of the couples relationship can be just as much a positive benefit as looking at their problems. The therapist can begin to see the patterns that emerge in each narrative where the named problem is present. From this point, hopefully with rapport built, it will be time to start externalizing the narrative the couple has presented. Externalization means a new and more objective perspective and the ability to re-author the narrative into alternative meanings. The externalization of conversations is the key to an objective attitude when in an emotionally charged situation. Part of externalization is the need to know their relationship with the problem. How does the fighting start? What makes the fighting worse? What makes the fighting stop? These are all questions each partner should address when looking at the relationship with the problem. There is a very good chance that the couple will each have their own answers to these fighting relationship questions, but it is of the utmost importance to note both partners have a relationship with the problem. (Freedman Combs, 2008) The co uple should then start seeing each others narratives and the attached emotions. It is really important to monitor each clients emotions and follow them up with additional emotionally focused questions. Just because the couple has a better emotional understanding does not mean hurt feelings and negativity cannot appear, especially in early stages. If needed returning to positive questioning and the preferred time could be part of the strategy. The next step is the search for unique outcomes. This is to search for moments during the problem that point to success regarding the problem. (Corey, 2009) What are the exceptions to the problem? I like to think of the lessons learned of unique outcomes is like capturing lightning in a bottle. Is there anything that this couple can do to recreate the incident that stopped the fighting? These unique outcomes often are accompanied by events that cannot be recreated. When that unique outcome is found a new story can be formed. With this unique outcome solutions are starting to materialize amongst the couple. More history should be evaluated amongst the clients. After restructuring clients start determining the pattern of negativity and they have the ability to team-up against the problem that is sabotaging their relationship. (Johnson, 2004) It is important to see all members of the counseling party united against a common goal now. After progress with the couple and successful externalization of narratives the couple will talk directly to each other instead of dialogue being filtered through the therapist. The therapist still acts as the guide and monitors the dialogue to avoid or counter-act the relational problems and the regressions from the prefered story. Hopefully, the couple has moved past the strict turn based structure initially presented amongst the first sessions, but still respects each others dialogue. (Brimhall, Gardner, Heline, 2003) With the scenarios couple the therapist has to monitor awareness of anger and defensiveness and point out the problem when it arises. When a couple is aware of the path their narrative is takin g they actively try to avoid the problem and restructure the dialogue of the narrative. The therapist is trying to pursue unconditional positive regard between the partners without having them discount their emotions. After they have finished the therapist guided sessions the clients should have created a mutual preferred narrative and start complete non-turn based dialogue based on a solution focused result. The positive regard is more apparent in the couple and they are able to focus on unique outcomes.The couple now has new interactions and alternative stories. The couple is in the last stages of their therapy and have an awareness of their problems and strategies for coping with regression back into the problem. The narrative is now ready to be solidified. This stage is close to termination with the couple. The couple now has a unique preferred narrative that both partners have contributed to. This story contains positive outlooks and more objective views. This concrete preferred narrative is also fused with positive emotions and noticeable cooperation attacking the problem from both partners. Bringing in an outside party to share the completion of the new narrative is an improtant activity for the client to participate in. This shows the client has completed a goal. I believe external validation away from therapy couch is necessary to promote growth in any problems, whether individual, conjoint, or group. This demonstrates self-confidence in the client as well and shows they are self-reliant when facing their problems. (Brimhall, Gardner, Heline, 2003) The only step left for the couple now is to prepare for the future. The couple can now circumvent their problems of anger, defensiveness, and can use externalizing questions to explore emotions and attain an objective perspective on their problems. There are steps that this couple learned that they can use for the rest of their relationship. The theory of narrative couples therapy has many diverse skills a couple can learn to help them through relationship problems and prepare them for the future. The therapist can combine many aspects of different theories in narrative, including emotionally focused therapy so they can attack client problem from many different angles.

The Web and Education Essay -- Teaching Learning Technology Papers

The Web and Education I read somewhere that everybody on this planet is separated by only six other people. Six degrees of separation. Between us and everybody else on this planet.(1) —John Guare The Chronicle of Higher Education recently reported that Internet researchers at the University of Notre Dame (Barabà ¡si, Albert, and Jeong, 1999) discovered that, on average, due to the hypertext links, any two Web pages are only 19 clicks away from each other. The research loosely follows the earlier work of Stanley Milgram, a social psychologist at Yale University. In the 1960s, Milgram demonstrated that any two individuals were linked by five mutual acquaintances. It was this theory about human relationships that the character Ouisa reflects upon in John Guare's famous play Six Degrees of Separation in the quote above.(2) Like the intricate web of human relationships, the Notre Dame researchers' 19 clicks of separation theory poses an interesting notion about the potentiality of Web pages and their complex inter-relationships. As the number of Web pages grows phenomenally, it's not hard to imagine that the information and knowledge you are seeking in your research and education may one day be only five clicks away from where you start surfing on the Web. It is precisely the vast interconnectivity of the Web that makes it an especially intriguing new education medium or tool. Consequently, the Web is emerging as an important and potentially primary infrastructure for any time, any place learning in the future. Many higher education institutions in the US are already eagerly jumping on the Web bandwagon. According Khan in the preface of a recent textbook on Web-Based Instruction (Khan, 1996): †¦the Int... ...2-bin/printable.cgi Kilian, Crawford (1998). F2F Why Teach Online, Educom Review (p. 31-34). Nardi, Bonnie A. and O'Day, Vicki L. (1999). Chapter Four: Information Ecologies. Information Ecologies: using Technology with Heart. [On-line]. Available: http://www.firstmonday.dk/issues/issure4_5/nardi_chapter4.html Oliver, Ron; Herrington, Jan; and Omari, Arshad. (1996) Creating Effective Instructional Materials for the World Wide Web. [On-line]. Available http://www.scu.edu.au/sponsored/ausweb/ausweb96/educn/oliver/ Oppenheimer, Todd. (1997). The Computer DELUSION. The Atlantic Monthly. [On-line]. Available: http://www.theatlantic.com/issues/97jul/computer.htm Ryder, Martin and Wilson, Brent. (1996) Affordances and constraints of the internet for learning and instruction. [On-line]. Available: http://wwcudenver.edu/~mryder/aect_96.html

Competition Bike Incs Essay

Horizontal analysis compares a company’s performance from year to year. I will be reviewing Competition Bikes Inc(CBI) balance sheets and income statements. During CBI year 6, 7 and 8 I have found their net sales , cost of goods to be fluctuating, and few various other items. The net sales from year 6 to 7 increase 33.34 %. The cost of goods from year 6 to 7 was 31.82 %. The gross profit increase 30.89. Comparing year 6 and 7 I found that year 7 improved, but when I compared year 7 to 8 the results were not good for year 8. The company had experienced a 15 percent reduction in net sales. Cost of goods drops 14.8 % from year 7 to 8. Advertising Expenses CBI advertising expenses increased by 37.5 % from year 6 to 7. CBI made a great investment from year 6 to 7 because the net sales increase at a higher rate the increased advertising cost. CBI reduced their advertising expenses by 16.3 % from year 7 to 8. I believed this was done because of the fragile economy. Many companies are trying to make cuts back during a weak economy. These reduces expenses will hold them over until the economy becomes stronger. Website/Sales The website creation and maintenance expenses during year 6, 7 and 8 stayed the same price. Sales commission increase 33.371 % during year 7 from the previous year. Sales commission decrease by 15 % the following year (8). Distribution Network The Distribution network expenses had a positive increased in year 7 by33.3 % jump from the previous year. Distribution expenses are normally supposed to maintain similar numbers, but when you have an increase in sales it is acceptable to increase the distribution expenses. Distribution network expenses decreased 15 percent in year 8. This was caused due to less revenue. Transportation CBI had 33% transportation increase from year 6 to 7. This was caused CBI had more products sold and required more products to be shipped. CBI saw 15 % transportation decrease from year 7 to 8. CBI had less products sold and this caused transportation to decrease in year 8. Administrative Expenses from year 6 to 7 saw 21.43% increase. Administrative Expenses maintain the same expenses from year 7 to 8. Executive expenses increased 29.42 % from year 6 to 7. Year 7 and 8 maintain the same level of expenses. Employment taxes rose by 25.81 % increase from year 6 to 7. Year 7 and 8 maintain the same level of employment of expenses. Administrative expenses are expected due to company having increase production and sales. Utilities expenses rose 3.84 % from year 6 to 7. CBI operation worked proficiently in year 7, and this helped them experienced only an increase of 3.8% in utilities. This was caused due to increase production. CBI utilities increased by 11.11 during year 8. I would suggest CBI have their utilities monitor from day to day to see how they can prevent an increase in expenses when the company is not performing well compared to the previous year. Research CBI saw research and development saw a 37.5 % percent increase from year 6 to 7.During year eight CBI reduces their research and development expenses by 16.3 %. A company should never reduces their research and development if they company perform well in the previous year. I believe this was one of the reasons why CBI had a great year during 7 because they knew what consumers wanted. Due to lack of spending on research and development this caused their sales to drop. Research and development is an important component of competition against other companies without a company will fail to succeed. Interest Income CBI interest income rose 38.1% from year 6 to 7. During year 7 CBI income was properly invested. During year 8 CBI investments had a 3.4% reduction. The reduction was small, but small things do add up over time. I would suggest CBI to monitor their investments and make plans to move around their money if the current trend continues. Balances sheets CBI accounts receivable rose 164.3% from year 6 to 7. During year 8 CBI accounts receivable drop 15 percent. CBI should monitor accounts receivable more closely to make sure past due balances are paid on time. This was caused due to the company noticing a large increase on accounts receivable during year 7 and they tried to capitalize on it. This caused their accounts receivable to drop. Raw Materials CBI manages their raw materials well during year 7. CBI had 3.1% percent reduction in year 8. CBI should incorporate lean production method and Just in time production to avoid wasteful spending and production. Liabilities CBI liabilities increase 1.2% from year 6 to 7. This is expected due to year having 7 having an increase in sales and productions. CBI reduces their liabilities by 3.1% from year 7 to 8. This is good because CBI had a 15 percent reduction in net sales. Vertical analysis A method of financial statement analysis in which each entry for each of the three major categories of accounts (assets, liabilities and equities) in a balance sheet is represented as a proportion of the total account. The main advantages of vertical analysis are that the balance sheets of businesses of all sizes can easily be compared. It also makes it easy to see relative annual changes within one business(Investopedia,2013). Income Year 7 net sales were 7% higher than year 6.CBI preserved their selling expenses at 6.7% of total Net Sales. CBI reduced General & Admin Expenses from 17.1% during year 6 to 15.5% during year 7.This would lead to an increase in Operating Income from 2.8% of Net Sales from year 6 to 5.3% in year 7 and CBI Net Earnings would increase from 1.1% (year 6) to 3.3% (year7). CBI did not perform well in year 8 because their expenses increase during year 8. This caused CBI net earnings to reduce.. CBI Administrative expenses increased 15.5% from year 6 to 7. CBI net sales increase 18.4% from year 7 to 8. CBI operating expenses income was reduce 5.3%of net sales to 1.9 % causing CBI net earnings from 3.3% to a .7%. I would recommend CBI to monitor their general and Admin expenses. Majority of expenses stayed the same during year 6,7 and 8. However during year 8 the CBI did not perform well. I believed CBI needs to find ways to reduces expenses when the company is having a low sales volume. CBI should incorporate just in time principles and lean manufacturing principles. I believe this would help reduce wasted production and this would help reduce utilities expenses. Just in time principles and lean manufacturing principles could also reduce employee expenses. ASSESTS CBI in the cash and cash equivalent accounts drop from 6.2 % in year 6 to 2.7%. However, during year 7 more products were sold compared to year 6. CBI accounts receivable had a major increase from year 6(6.5%) to year 7(16.6%).CBI needs to monitor their accounts receivable accounts more closely and make sure they’re collecting the amount owed to them. During year 8 CBI cash and cash equivalents had risen from 2.7 %( year 7) to 10.3%(year 8). The reason why this happen was due to CBI had started to monitor their accounts receivable. This helped them collect the money they were owed on past due accounts. I would recommend CBI to avoid making purchase on accounts and find ways to use the cash in a more efficient way. CBI should realize it important they have enough reserves during a recession. This will help hold them over until the economy bounces back. â€Å"Trend Analysis is the practice of collecting information and attempting to spot a pattern, or trend, in the information (Wikipedia,2012).†CBI sales were lower than year 7, but they still were able to make a profit. CBI should expect to see growth in the next few years based on their current trend. CBI is expected to have 3,510 units sold in year 9. CBI will have 3,660 units sold in year 10. Finally during year 11,CBI will sell 3,800 units. The forecast numbers are based on the economy recovering. This will encourages CBI sponsors to invest in professional riders and this will increase new bike sales. Currently is cost CBI 1,047.50 to make each product. I would recommend CBI find suppliers who have the same quality parts, but at a lower cost. I would also make recommend CBI is following just in time and lean manufacturing principles. This could help CBI increase their profit margin. Ratio analysis- analyzes numbers Ratio analysis is a method used by businesses to assess their financial situation by comparing two sets of linked data. Current ratio will measure a company’s ability to pay short-term obligations. CBI had a reduction from year 7 (5.9%) to 8(5.35%). Two wheel racing (TWR) current ratio was 4.2% for year 7 and 8. A debt ratio will determine if a business is able to handle any unexpected liabilities it that may come up. A business needs to make sure they enough money to pay off debt to avoid problems with their debt. During year 7 CBI debt ratio was 46.8%. The follow year the debt ratio was 46%. The debt ratio only drops .08 percent during year 8. TWR debt ratio was 38% in year 7 and 8. An acid test ratio will determine if a company can back their liabilities. CBI is doing better than (TWR) by 1.12% and .85%. Inventory turnover- determines the number of times a company can sell it average level of inventory throughout the year. CBI bicycles are customizes for customers so I am unable to compared CBI and TWR. Average collection period, This determines how well a company is able to collect money to the customers they extended credit to.CBI has higher collected amount compared to TWR. CBI was 11.3% higher in year 7 and 8. Gross Profit Margin, will tell investors how much revnue was gain after selling the product(Cost of Good-revenue/gross profit. TWR profit margin is 32.10% higher than CBI profit margin in year 7(27.4%) and 8(27.0%). TWR is operating more effectively. Operating profit margin Measures management efficiency (Operating income/total sales). CBI year 7 was 5.3% and TWR was 5.2%. Year 8 TWR performed better with 5.3% compared to CBI(1.9%). Net Profit Margin show investors the percentage of each sale dollar earn as net income. During year 7 CBI net profits was 3.3% and in year 8 it was .8%.TWR was 5.14% year 7 and 8. The portion of a company’s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company’s profitability(Investopedia,2013).TWR was $.08 for year 7 and 8. CBI was $.20 during year 7 and $.04 in year 8. Return on total assets-determine how successful a company is to earn profit with their assets. TWR total assets was 4.8% for year 7 and 8. CBI was 4.5% in year 7 and year 8 was .8%. Return on Common Equity- Income between net income and stockholder equity. During year 7 CBI equity was 8.5% AND TWR was 8.1%. CBI equity in year 8 was 1.5% and TWR was 8.1% Price / Earnings Ratio- Stock prices and company earning. CBI earning share 49.67 and TWR was 29. During year CBI price jump to 83.73 and TWR was still 29. Times Interest Earned Determines the numbers of times operating income can pay interest expense. Year 7 interest earn was 5.27 and TWR was 4.24. During year 8 CBI interest earn drop to 1.77 and TWR remained 4.24. ‘Working capital is a financial metric(current assets minus company liabilities) which represents operating liquidity available to a business, organization or other entity, including governmental entity(Wikipedia,2013).† The financial metric system will analyzes if a company will be able to pay their short term liabilities or do they need to take an alternative solution. CBI working capital in year 6 was $382,394: CBI working capital at the end of year was 1,306,617. CBI increased their working capital by 70.7% at the end of year 8. After reviewing CBI working capital the results indicated they will be able to pay their short term liabilities Recommendation I would recommend CBI to have their accounts executives to build a better relationship with customers and make sure they’re satisfied with the work they are receiving. One of the most important things a company can do is listen to their employees. I would also recommend CBI to reduce their accounts receivables. This could be done by making sure that larger orders from customer are sent out faster. CBI inventory cost increase over 24% from year 6 to year 8.CBI should follow the just in time and lean manufacturing principles. This will reduces inventory cost for CBI. CBI transportation expenses are one of their highest expenses. I would recommend CBI to consider to purchasing their own delivery truck and see if this will help them reduce their transportation expense. Internal controls Internal controls helps a company infrastructure run smoothly. Internal controls also help protect and prevent fraud. Internal control will try to remove the temptations for employee to act unethically in the aspect of putting the company at risk of lawsuit. CBI purchase department (PD) will purchases orders from suppliers based on their monthly budget. Once the order has been received the PD will evaluate bids from different suppliers. Once the order has been received they’re given to the production line. The invoice will be sent to the PD. If there are any supplies left they will be sent to raw materials. The PD will then send an accounting department who issues a check to the supplier. Recommendation I would recommend the whole entire processed be revamped. The first thing I would recommended is to separate the duties of researching the bid and purchasing orders. The next thing I would suggest is to make the receiving department in charge of verifying the shipping when the packages arrive. The receiving department needs to verify every item is there from the supplier and their no missing item from the delivery. The receiving department should maintain an inventory control system. After the receiving department has approved the invoice, they should forward to the purchasing department. The purchase order will be forward to the accounting department for payment. Accounting has currently been only receiving unverified invoices. Risk Accounting has currently been only receiving unverified invoices. The lack of verification could cause CBI to get double charge for item they already paid for. Currently their lack of inventory control system. Currently unused supplies are being sent to raw material without anyway of tracking it. This would make it easy for employees to steal because lack of inventory control system. Recommendation I would suggest an inventory control system be implemented. I would make sure all packages received by receiving department be verified by management to avoid being double charge. The inventory control system will help prevent theft from employees. I would also hire outside firm every quarter to check inventory levels to make sure no one is stealing from the company. Sarbanes-Oxley Act Sarbanes-Oxley Act is government regulation that congress pass in order to improve financial disclosures. This would help prevent accounting fraud and improve financial disclosures from corporations(Wikpedia,2013).†Section 302: A mandate that requires senior management to certify the accuracy of the reported financial statement Section 404: A requirement that management and auditors establish internal controls and reporting methods on the adequacy of those controls. Section 404 had very costly implications for publicly traded companies as it is expensive to establish and maintain the required internal controls (Investopedia,2013). CBI does not mention that they were audited by outside firm. I highly recommend CBI to hire auditing firm to review the company’s annual statement before releasing the numbers to the public to make sure there is no accounting errors. Internal controls are implemented and effective at the end of year 8(Dec 31). The CEO, and CFO certification is need because it is required by SOX and this could not be located. Auditor releases the following statement to shareholders. A material weakness is a control deficiency, or a combination of control deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis Recommendations CBI needs to make sure they are in compliance with the regulations set forth by Sarbanes-Oxley CB. The first thing I would recommend is to conduct a internal control assessment. The next thing I would recommend CBI to hire accounting firm to review their internal controls. The control needs to be based on Sox guidelines. The CEO and CFO needs to certify they’re aware of the CBI internal control and the actions the company have taken to protect investor’s investments. It is very vital CBI CEO and CFO certifies they’re aware of internal control because Sarbanes-Oxley requires this to be done. Since the accounting firm made assessment that the internal control is effective their might be some problems that could arise from the following statement, â€Å"A material weakness is a control deficiency, or a combination of control deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.† I would recommend the CEO or CFO to take action fix the internal control problem because they could face jail time for making statements that were not true. .† CBI should base their guidelines set forth by the Committee of Sponsoring Organizations of the Tread Way Commission(CSOTWO). CSOTWO is joint inivate five private sector organizations devoted to providing leadership through progress and guidance on enterprise risk management, internal control and fraud dictation. This is a great way for C BI to improve the internal control process. References Free Dictionary(2013) http://legal-dictionary.thefreedictionary.com/Sarbanes-Oxley+Act+of+2002 Investopedia(2013) http://www.investopedia.com/terms/h/horizontalanalysis.asp#axzz2Hh4rgfuE True Bussiness(2013) http://truetobusiness.com/finance/ratio-analysis Wikipedia(2013) http://en.wikipedia.org/wiki/Internal_control

Define Terrorism Essay

Define Terrorism Essay Define Terrorism Essay History of Terrorism Today we hear the word â€Å"terrorism† and we automatically think of the events of September 11, 2001. We associate the word with mass casualties, hijacked lanes, destruction and Al-Qa’ida. We think terrorism is something that just started in 2001 in America, but in reality terrorism has been around for centuries and it was happening in other counties. As history will show, terrorism existed long before 2001 and it came in different forms, such as state terrorism, tyrants, anarchists and 4 waves of terror. Terrorism; what does it mean? According to the Merriam-Webster Dictionary it is defined as â€Å"the use of violent acts to frighten the people in an area as a way of trying to achieve a political goal†. The use of the word â€Å"terrorism† can be traced back to the Reign of Terror that occurred after the French Revolution. The Reign of Terror was led by Maximilien Robespierre and he was determined to destroy those who were suspected of being enemies of the Revolution. Roberspierre was a very important member of the Committee of Public Safety which had control over the French government. In 1974 the Committee of Public Safety put the Law of 22 Prairial in place. This law did away with a suspect’s right to public trial and to legal assistance and the only two choices the jury had was to acquit the suspect or sentence them to death. The Committee of Public Safety began to be called terrorists because with this law in place it is estimated that at least 300,000 peop le were arrested and about 1,400 people were executed by guillotine. Carsten Bockstette at the George C. Marshall Center for European Security Studies defines â€Å"terrorism† as â€Å"political violence in an asymmetrical conflict that is designed to induce terror and psychic fear (sometimes indiscriminate) through the violent victimization and destruction of noncombatant targets (sometimes iconic symbols). Such acts are meant to send a message from an illicit clandestine organization. The purpose of terrorism is to exploit the media in order to achieve maximum attainable publicity as an amplifying force multiplier in order to influence the targeted audience(s) in order to reach short- and midterm political goals and/or desired long-term end states†. (Center for Primary Action to Counter Terrorism – Carsten Bockstette 2008) Although terrorism is thought to be actions of non-state actors, it is said that states can, and have used force or the threat of force to terrorize citizens in order to achieve a political goal, without declaring war. (A guide to Different Types of Terrorism; Amy Zalman Ph.D.). â€Å"State Terrorism† refers to acts of terrorism conducted by a state against a foreign state or people or its own people.( Merriam-Webster Dictionary) An example of â€Å"state terrorism† is Nazi Germany and the Soviet Union under Joseph Stalin’s rule. Joseph Stalin was the General Secretary of the Communist Party and after Vladimir Lenin died in 1924, Stalin took over as the leader of the Soviet Union. Joseph Stalin was a very harsh leader. He had anyone that didn’t agree with him killed. He caused famine in certain areas of the country so that people he wanted dead would starve. He ordered purges in order to get rid of the people he thought was against him, which resulted in millions being killed or sent to slave labor camps. Tyranny is a government in which all power belongs to one person: the ruler or authority of a tyrant. It refers to different forms of oppression, either by government, or by a social situation in which a group is tyrannized. Dictatorships are a common form of tyranny. Adolf Hitler is an example of a tyrant. He hated Jewish people and wanted to rid Germany of them. He forced Jewish people to go to concentration camps where 6 million Jews were killed during World War II. He also killed other races and other people he didn’t like. Propaganda by the Deed was an anarchist’s concept that promotes the decisive action of individuals to inspire further

The Pros and Cons of Proposition 69 essays

The Pros and Cons of Proposition 69 essays "Innocent until proven guilty" is the premise of our justice system. Does Proposition 69 infringe upon or protect our Constitutional rights? The results of the election show that the measure was overwhelmingly passed by the citizens of California. In this time of terrorism, have the people of this state turned to Proposition 69 to satisfy their false sense of security? What were some of their fears and justification for ratifying this proposal? We will voice the pros and cons as presented by the voters. Those who voted for Proposition 69 feel there are many positive effects. Some of the more important reasons for affecting the DNA sampling are that they increase citizen safety, provide improved and efficient processes of booking criminals, exonerate wrongfully accused people, and most of all, arrest and convict those who commit heinous crimes with more accuracy. To fund the DNA program, the measure provides a method in which the taxpayers will not be burdened by implementing this practice. The proposal states that by adding one dollar for every ten dollars to a criminal penalty, enough money will be raised to pay for it, thus, creating no additional cost to the citizens of California. Also, this measure will help to clear those falsely accused of using the database system and DNA sampling. Testing will help innocent people to be quickly exonerated. Another pro to this proposition is, being able to access and share a state-to-state database with other precincts; consequently, broade ning the resources to wider use. Likewise, Proposition 69 will allow crimes to be solved quicker by the use of a broader database; thus, increasing the efficiency of investigation of criminal cases. What once took weeks to process will now take a mere 48 hours. Statistics available from other states who have implemented this system show an 85% increase in the ability to solve cases with the use of the DNA database. Sacrame ...