Personal Narrative My Little Sister - 1696 Words

I remember the summer my little sister, Alexis who was 16 at the time, came to visit me from South Carolina. I was working on Naval Air Station North Island at a placed called FRC Southwest at the time. The day after she arrived for her visit, she woke up at 5:00 a.m., groomed herself, ate a small breakfast and met me in my car at 6:15 a.m. to go to work with me. She did every day for the first two weeks of her two-month long visit with me. One day while we were in my office I asked her, â€Å"Wouldn’t you rather stay at home and sleep-in instead of waking up at 5 in the morning with me, just to go to my boring job?† She replied, â€Å"I rather be sitting here at your boring job with you than to be sitting at home alone bored in that too quiet house, where the only company I have is my thoughts. I don’t even have my cellphone to talk to anyone or to go on Facebook and Instagram right now because it’s broken, so I think I’ll pass on staying home by myself and being lonely.† I thought to myself how I would love to sit in a quiet house by myself for once just to relax and let the time pass and to have a moment of solitude. With technology getting more and more innovative, connectivity to everything and everyone is becoming exceptionally easy. Technology has creeped its way into just about every aspect of our lives and afforded us the capabilities for having friendships that are just a click, text, Facebook post, and Snap chat video away. With everyone at your fingertips, who wouldShow MoreRelatedPersonal Essay On The Light In The Forest743 Words   |  3 PagesForest, Mary Jemison’s personal narrative, and from my personal experience, there are many situations when your family never leaves your side, stands up for you, and believes in you! In The Light in the Forest, True Son’s Indian family never leaves his side. When True Son comes back from the village, he still shows his love towards his family and runs away from his birth family to be with them. True Son doesn’t want to leave them. â€Å"True Son looked at [his younger sister] with love and aloofnessRead MoreHarmony at Home1225 Words   |  5 Pagesâ€Å"Looking for Work† is a narrative of a nine year old Mexican American boy who really desires his family to be the perfect family. His assertion is that he is looking back on his childhood, but tells the story as a child’s point of view. The narrative is placed in the nineteen fifty’s, and focuses on his family experience. The essay indicates the boy lives with his mother, sister, and brother. The boy is the middle child in the family, and he has an older brother and a younger sister. The family alwaysRead MoreAnalysis Of Mary Shelley s Frankenstein 1184 Words   |  5 Page sThroughout Frankenstein, Mary Shelley uses a ‘framed narrative using three different characters who tell their story at different times of the novel. In the beginning of the story, the audience receives Captain Walton s point of view, who primarily writes letters to his sister Margaret Saville, in England. Secondly, the audience comes hand in hand with Victor Frankenstein s point of view and within his narrative, they receive the indomitable Creature s point of view. The major theme portrayedRead MoreEssay on Pride and Prejudice1332 Words   |  6 PagesPride and Prejudice 1. How do the narrative techniques of ‘showing’ and ‘telling’ work at this point in the novel? 2. How does this passage relate to the themes of the novel as a whole? The first part of the passage is dialogic, in that it contains only conversation between Lydia and Mrs Bennet. 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A major life changing event happened to me on July 20th, 2011. This is the day that my youngest sister Carly was born. On this day my whole life was changed and it will never be theRead More Personal Narrative- The Day My Sister Left for College Essay809 Words   |  4 PagesPersonal Narrative- The Day My Sister Left for College I had woken up extra early that morning to watch it all happen. To watch part of my life that had been ever so dominant disappear in a small gold 96’ Saturn. I watched it carefully, not thinking that these few moments would be our last, but that they would be the last that we were in some way equal. The day that my big sister drove away to college was the day my life changed. For the past 15 years, I had wanted to live and breathe whateverRead MoreAnalysis Of Menagerie By John Williams1042 Words   |  5 Pagesnotion that Williams’s plays were heavily autobiographical is now a generally accepted interpretation used to connect the disparate nature of his texts. 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Leadership Skills During The Nazi Party Essay - 1229 Words

In this essay I will base leadership skills on how effective the pair were with what they did within the Nazi Party as well as partially on the qualities that made them both respectively good leaders. The German Workers Party was formed on the 5th January 1919. It was set up by Anton Drexler, Karl Harrer, Dietrich Eckart and Gottfried Feder. It later became the National Socialist German Workers Party in 1920 and was called the Nazi Party as a nickname. Drexler was the Chairman of the Party from 1920-1921 and was succeed by Adolf Hitler from 1921-1945. Within the Party there were other organisations: the Sturmabteilung (SA) and the Schutzstaffel (SS). The SA were also known as Stormtroopers and they were the military for the party. The SS started out as private bodyguards for Hitler but then became the parties military force. Hitler became Chancellor, appointed by President Paul von Hindenburg, in 1933. In the 1933 General Election, the Communist Party were banned and the Nazi Party g ot a majority so had power (1). Hindenburg died in 1934. After this Hitler then made a combined role of Chancellor and President which was called Fuhrer (2). On the 1st September 1939, the Nazi’s invaded Poland and two days later France and Britain declared war on Germany. This was the beginning of World War Two (1). Heinrich Himmler was the Nazi Propaganda Leader from 1926-1930. He became the head of the SS in 1929 and in 1936 he was the head of the new national police (3). The SS and theShow MoreRelatedReasons for the Rise of Nazi Party and the Collapse of the Weimar Repu1102 Words   |  5 Pagesrise to power was the result of many factors, but Hitlers ability to take advantage of Germanys poor leadership and economical and political conditions was the most significant factor. 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Succubus Heat CHAPTER 15 Free Essays

string(89) " and kept offering everything from discount jewelry to thinly veiled sexual suggestions\." Mary’s excited blathering rang through the house as I hurried down the hallway. I could see the bathroom at the end and three closed doors along the way. Great. We will write a custom essay sample on Succubus Heat CHAPTER 15 or any similar topic only for you Order Now Did they have to be shut? With my luck, they’d probably squeak. I could only hope that Mary would remain too loud and too distracted to notice. The first door opened-with no squeaking-into a bedroom. The bed was unmade, and clothes had been pushed into piles against the wall. An old dresser sat against one wall, and a nightstand with some papers stood near the other. There was also a mirror on the ceiling. Shuddering, I considered going in to investigate the nightstand papers but decided to hold out and see if I might find an office behind one of the other two doors. Shutting this one silently, I continued down the hallway. The second door did squeak, and I froze, waiting for Mary to come tearing down after me in an effort to bludgeon me with one of Seth’s books. I wasn’t entirely sure how far his star power would go to save me if caught snooping. She didn’t look like the violent type, but one never knew. Fortunately, she kept talking without pause, and I stuck my head inside the new room. It was just another bedroom, a guest one by the looks of the dust and lack of personal items. I closed the door, grimacing at another squeak. One more room to go. Jackpot. The third wasn’t an office, but it did appear to be a workspace. Wide tables lay along the walls, covered in chunks of crystal-clear quartz, smoky quartz, etc.-in various states. Some were raw and jagged; others were polished and carved. Tools like blades and picks lay nearby, along with a more sophisticated and modern-looking device I couldn’t identify. Maybe some type of laser cutter. Best of all, there was a two-drawer filing cabinet against the wall. I hurried to it, still mindful of Mary’s chatter, and opened the top drawer. Over a hundred file folders with names met me. I pulled one at random and saw that it did indeed have a job order. There was a description of the item, client information, job status, and a picture of the finished product. Unfortunately, having all this information meant little to me. I had no idea what name had been used for the seal-or if Mary was even the one who had made it. Frustrated, I opened the next drawer and found financial records, like bills and bank statements. I also located folders labeled â€Å"work logs† categorized by month. I eagerly pulled out this month’s and discovered a simple list of dates, client names, and brief descriptions of products. All-except for the three most recent ones-had check marks beside them. Finished products, presumably. I scanned the dates before Jerome’s disappearance, cross-checking against the descriptions. Green Tara statue . Bracelet . Athame . Three invoices in the last two weeks caught my attention: round pendant, talisman, medallion . I recognized none of the client names, but the culprit could no doubt have used an alias. Returning to the second drawer, I found each client’s file. The pendant was the right size and shape, but it had a hole drilled in it for a chain or string. I couldn’t say why, but something told me the seal’s original form would be whole. The talisman turned out to be the wrong shape. It was thick and oblong, more like a stone someone would keep in their pocket for good luck. I was starting to panic now. This was taking too long, and I couldn’t hear Mary anymore. God, espionage had been so much easier when I could turn invisible. With shaking hands, I pulled out the last file-the medallion. The client was Sam Markowitz, and he’d picked it up four days ago. The photo depicted a flat, quarter-sized disc made of smoky quartz with symbols I didn’t recognize etched onto it. Was that it? It was the closest I had to a match of Carter’s description. There could be other matches-items ordered months ago-but I didn’t have time to go through any more files. I shoved the medallion photo into my purse, closed the drawer, and hurried back out to the hall, half expecting to find Mary blocking my path. I had no need to worry, though. She had never left Seth’s side-literally. She now sat in my spot, pressing Seth between her and the couch’s arm. Two stacks of books were on the coffee table, and an open one was on his lap. He finished signing it and glanced up at my entrance with a relieved look. â€Å"But you see,† Mary was saying, â€Å"until O’Neill is able to confront the darkness within himself, he’ll never be able to open himself to Cady. He’s had his moments of vulnerability, of course-like the cave scene in Dominant Eclipse -but he’s still keeping his armor up-just like on the veranda in Memories of Man -and so it’s no wonder-â€Å" â€Å"Hey,† I said cheerfully. â€Å"We should probably get going.† Seth shot up from his seat, looking rather like a trapped animal who had just gnawed its own leg off and was about to run free. â€Å"Yes. We don’t want to detain Mary any further.† Mary stood up too. â€Å"No, no! It’s okay. Really. And you have to finish signing my books.† With a grimace, Seth grabbed the last three books and hastily scrawled his signature in them. â€Å"Thanks for talking to us,† he said. â€Å"It’s been great meeting you.† â€Å"Are you sure you have to go?† she pleaded. â€Å"I was going to make some dinner soon.† She shot me an accusing look. â€Å"And if it’s Ginger who needs to leave, I can give you a ride home later in my van-â€Å" â€Å"No, really,† said Seth, backing up to stand by me. â€Å"I appreciate it, but I have to, you know, get back to writing.† Extricating ourselves was painful. Mary begged and kept offering everything from discount jewelry to thinly veiled sexual suggestions. You read "Succubus Heat CHAPTER 15" in category "Essay examples" â€Å"Step on the gas and do not look back,† Seth told me when we got in the car. I complied, peeling out of her driveway as fast as I could and kicking up dirt and gravel in the process. â€Å"That right there,† I mused, â€Å"is the kind of fan who keeps authors in their crawlspace.† Seth leaned his head back against the seat. â€Å"Do not ever do that to me again. Ever.† â€Å"I wasn’t that far away. I would have heard you screaming.† â€Å"Not if she used ether first. God, Georgina. She had her hand on my leg.† â€Å"That’s Ginger to you.† â€Å"Please tell me you got something useful out of that. I know you didn’t go to the bathroom.† â€Å"Nope. I broke into her workroom and ransacked her files.† He groaned. â€Å"Breaking and entering.† â€Å"Hey, I’m a creature of Hell. And she technically let us in.† â€Å"What’d you find?† Eyes on the road, I reached into my purse and fumbled until I found the picture. I handed it to Seth. â€Å"This is it?† he asked. â€Å"I’m not certain. It’s close to the description, but I don’t know enough about this to really say.† â€Å"Hmm.† Seth studied it and then slipped it back into my purse. We rode for a few more minutes in silence until I finally asked, â€Å"I was never that bad of a fan, was I? That crazy?† â€Å"Oh, God, no,† he said. â€Å"Absolutely not. You were charming and cute and-† He abruptly cut himself off, but those words hung in the air between us. â€Å"You-you weren’t like that. Nothing like that,† he managed at last. There was a husky tone to his voice, hinting of some emotion but refusing to reveal which one it was. I’d meant my comment to be light, just a way to keep the conversation going. However, like everything else lately, the words had ended up triggering far more meaning than I’d intended. I had a flashback to when Seth and I had first met, when I hadn’t even known who he was. I’d rattled off my feelings for my favorite author, little knowing I was actually talking to him. Unlike Mary, I hadn’t stalked him on the Internet and known what he looked like. Seth cleared his throat. â€Å"So†¦what will you do with the picture now?† I ran with his change in subject. â€Å"Get someone to identify it, I guess. Erik, maybe. Or Dante.† More silence fell, and I felt the tension ratchet up. Dante. Once again, harmless words had triggered big consequences between us. I expected Seth to try again to shift the subject, but instead, he actually addressed it. â€Å"It’s weird†¦seeing you with Dante.† â€Å"Don’t you mean it’s weird seeing me with anyone?† â€Å"Well†¦Ã¢â‚¬  Even with my eyes on the road, I knew he had that thoughtful, slightly distracted look in his eyes that meant he was pondering how best to phrase his next words. I used to love that look. Now I was on high alert. â€Å"Yeah, to a certain extent, of course,† he finally admitted. â€Å"It’ll always be weird. But every time I talk to him, I just think†¦Ã¢â‚¬  â€Å"If you say that I can do better, then I’m pulling this car over right now.† â€Å"Um, no. I was just going to say he doesn’t seem like your type.† â€Å"That’s nearly the same thing,† I pointed out. â€Å"You sound just like Hugh and the others. I’m getting so sick of this! Honestly, it doesn’t matter who I date. You’re never going to be happy.† â€Å"That’s not true,† said Seth. â€Å"It’s just†¦when you’re around him, you’re darker and more cynical. You’re not like you used to be. This sounds stupid, considering what you are, but you’re†¦well, you’re a force for good in the world.† â€Å"Oh, come on ,† I said. â€Å"No, I mean it. Maybe you are a creature of Hell, but people feel better when they’re around you. You have this way of talking and smiling that affects everyone. You’re nice, you’re good-hearted, you worry about others†¦Ã¢â‚¬  He sighed. â€Å"But when you’re with Dante, it’s like all that light that normally shines out from you gets sucked away.† â€Å"That light got sucked away a long time ago,† I said bitterly. â€Å"Long before he came along.† â€Å"No, it didn’t. It’s there, and if you’re going to be involved with someone, you need someone who sees it, someone who loves you for it and wants to help bring it out.† I had someone like that , I thought. You . â€Å"Dante and I work well together, no matter what any of you think. He understands me.† â€Å"No,† said Seth flatly. His voice was low, but I could hear the anger in it. â€Å"He doesn’t.† â€Å"What other options do I have? You’re throwing me into an impossible situation. You know I can’t date anyone who’s good. I can’t risk hurting them, but I don’t want to be alone. This is my only option.† â€Å"No. It can’t be. Before we were together, it wasn’t like this. You weren’t drinking all the time and having sex with anonymous guys in bathrooms!† And that’s when I did it, just like a dad on a road trip. I pulled the car over to the side of the road. It was a long, country highway, and there wasn’t much traffic. Seth stared incredulously. â€Å"What are you doing?† â€Å"Saving us from an accident,† I growled, turning so I could meet him straight in the eye. â€Å"And you’ll be lucky if I don’t make you get out and walk the rest of the way. Look, you want to know why I wasn’t dating loser guys when we met? Because I wasn’t dating anyone . I took my hits and went home alone. Why is it so wrong for me to want to be with someone now?† â€Å"It shouldn’t matter if you’re dating someone or not. You still shouldn’t be acting like this!† â€Å"You’re telling me what I should and shouldn’t be doing? It’s my business. You have no right!† I yelled back. â€Å"Friends have every right to tell friends when they’re on a bad path,† he snapped back. â€Å"Bullshit! I’ve never seen you interfere with anyone else’s life, no matter how badly they were screwing it up. I’m the only one you seem to want to mess with. Why do you care so much about what I do?† Seth and I had raised our voices only rarely while dating, and it had never even come close to this. It was a wonder we didn’t shatter the windows. â€Å"Because I care about you! I told you that at the party. Breaking up doesn’t mean you stop caring about someone.† â€Å"Yes, but it means you have to let them go.† I was so upset that I was on the verge of tears. â€Å"You can’t have it both ways. You can’t get rid of me and then try to pull me back†¦Ã¢â‚¬  â€Å"I never wanted to get rid of you.† I stared at him for several heavy moments and felt those traitorous tears brimming heavier and heavier in my eyes. â€Å"Then why did you do it?† After all that yelling, his voice sounded barely like a whisper. â€Å"Because†¦I wanted to save you.† â€Å"You can’t,† I murmured, swallowing the tears back with great effort. â€Å"You can’t keep saving me, can’t keep trying to. It’s too late.† â€Å"No,† he said. His heart was in his eyes, and it was ripping mine apart. â€Å"Not for you. Never.† I don’t know how it happened exactly, but suddenly we were kissing. His lips were just as I remembered, soft and powerful and wonderful. It wasn’t a chaste kiss, nor was it a ripping-off-each-other’s-clothes kiss. It was hungry and desperate, like we’d been struggling through a desert and only just now found the water we needed to survive. Best of all, it was just kissing. Just me and Seth. There was no life energy or succubus schemes involved. There was no need to back off for fear of what might happen. We could drink from each other without pulling back. Except, well, we did. We jerked apart, and I knew the shock on his face mirrored my own. What had we just done? Had we†¦had we really done it? It was a kiss. A real kiss. The kind of kiss we’d always wanted. The kiss we weren’t supposed to be having. I turned abruptly away, staring at the road ahead. I was frozen and numb†¦and yet, alive and filled with warmth. The world had been in that kiss. But I didn’t know how to react to it, didn’t know what I was supposed to do now. So, I did the most inane thing possible. I started the car. â€Å"We should get back,† I said. â€Å"Yeah,† he agreed, sounding as stunned as I felt. I dared a look out of my peripheral vision. His eyes were fixed straight ahead, his wonderful lips tightened in a line that somehow made them look strong and vulnerable at the same time. I wanted to lean over and kiss them again, to melt as I had moments ago and forget all about reason. I wanted that perfect feeling to last forever. Instead of dealing with what had just happened, however, I did the cowardly thing and stepped on the gas. We drove back to the city in miserable silence, neither of us mentioning the kiss but both of us thinking about it. I dropped him off at the bookstore and offered a polite thank-you for his help. He returned it equally politely-giving me one last pensive look-and then walked off toward his car. I watched him go, memorizing every line of his body and how he moved. Every emotion possible warred within me, and I had no idea which deserved to win. I was exhausted by the time I stepped into my apartment building. The day had been mentally and physically wearying, what with would-be rapists, larceny, and the kiss heard ’round the world. Later, I’d find someone to identify the photograph for me. For now, I just wanted to sprawl on the couch and watch TV, preferably TV that had nothing to do with the magical or paranormal-or any romantic tension. Unfortunately, the magical and paranormal was waiting for me. What’s Nanette doing here? That was my last coherent thought before I was thrown against the far side of my living room. I hit hard, my head cracking against the wall. I fell to the ground, my legs just barely possessing the reflexes to keep me from falling as black spots sparkled across my vision. Nanette faced me, terrible and beautiful in all her golden glory. She hadn’t laid a hand on me, but she didn’t need to, not with the power she wielded. â€Å"How dare you,† she hissed, eyes narrowed. â€Å"How dare you spread those kinds of rumors.† â€Å"What are you-ah!† I was shoved back to the wall again. The distance wasn’t nearly so far as before, but the force was so hard that the impact hurt just as much. More pain shot through my skull as I tried to make sense of all this. â€Å"I don’t know what you’re talking about!† I cried. Nanette stalked toward me, putting her face inches from mine. â€Å"Of course you do. You told Cedric that I was the one who’d summoned Jerome, that I was the one causing chaos in his territory.† â€Å"I didn’t,† I whimpered. â€Å"Not exactly. I just told him you’d met with Jerome.† She snarled and grabbed me by the front of my shirt, jerking me forward. â€Å"That was nothing. Nothing! But now others are suspicious.† â€Å"I just thought he should know and-â€Å" â€Å"Do you know what you may have done?† she screamed. â€Å"I was a candidate for this city! You may have ruined everything.† She threw me again, this time toward the corner my TV was in. Its sharp angles bit into me when I hit, and I crumpled to the floor. I tried to pull myself up but never made it. Nanette was right there beside me. I had a full view of her black stiletto pumps just before she kicked me in the ribs. Pain blasted me, and my body instinctively tried to curl over and protect itself. But she was too fast and too powerful. Greg had had a lot of brute strength at his disposal, brute strength I’d been able to counteract a little. But against Nanette? Against a demon? Her strength was beyond that of a human, nearly beyond human comprehension. â€Å"Do. Not. Fuck. With. Me,† she said, punctuating each hit with a kick to my stomach or ribs. â€Å"Do you understand? You are nothing. Nothing .† â€Å"I’m sorry,† I said. My eyes burned, and every part of my body was screaming, begging for this to end. The kicking stopped, and I rolled to my side, only to have a wave of power slam down on me and roll me to my stomach, pinning me down on the floor like an invisible ton of bricks. I tried to move but couldn’t even budge. â€Å"I don’t care if you’re Jerome’s favorite or Cedric’s new darling,† she said. Her voice was all ice and malice. Again, she didn’t touch me with her hands, but the back of my shirt suddenly ripped open. â€Å"I could destroy you right now, blast you from the face of the earth, and no one would say anything. Instead-you’re lucky I’m in a good mood today.† Her â€Å"good mood† felt like a thousand whips hitting my back. Tiny lashes of power, sharp as razors and burning like flames, slammed into me. I screamed as they slashed at my skin, ripping it open. Some part of me thought that if I screamed loud enough, maybe a neighbor would hear me. It was a useless sentiment, though. She would have soundproofed this room much as the demons had at the Cellar. Besides, what could any mortal do against this? Again and again those invisible whips tore into me. Obviously, I couldn’t see what was happening, but in my mind’s eye, I imagined my flesh torn to ribbons, my entire back a horrible, bloody mess. I don’t know how many times those lashings repeated. They blurred together. I was fast approaching a point where the pain was so intense, so overwhelming that I almost couldn’t feel it. My vision was going black, my brain barely able to hold consciousness. When the beating finally stopped, I wondered if I was dead. The room was still and silent. Then, the invisible force lifted off my back. I tried to roll over but couldn’t. Nanette knelt down, her lips right against my ear. â€Å"Do not fuck with me,† she whispered. â€Å"You interfere again, and I will kill you.† She vanished. I was left alone, sobbing and bleeding. I tried to move again but still was unable to. What was I going to do? I couldn’t even call for help. Of course, it probably didn’t matter. The pain was so great that I was either going to die or pass out any minute now. Human devices might not kill me, but demonic ones could, regardless if I was in stasis. Suddenly, out of nowhere, I felt strong arms slide underneath me, gently lifting me in a way that kept my back up. I stifled a small cry. Even without my back being touched, the movement hit every other muscle and place on my body that Nanette had hurt. I opened my eyes, trying to see who was there, but my vision was swimming and rapidly darkening. â€Å"What†¦Ã¢â‚¬  was all I managed to get out. â€Å"Shh, love. It’s going to be okay. You’re going to be okay.† Those arms gently eased me onto my bed. I moaned again as fire shot through my ribs. Cool hands smoothed back my hair, but I still couldn’t see anything. â€Å"I can’t heal you,† the voice said. â€Å"But I’ll get someone who can help. Just don’t move. It’s going to be okay.† There was something familiar about the voice, but I couldn’t identify it through the haze and confusion in my head. I could barely breathe, let alone think. Silence fell after that, as though my mysterious benefactor had left. Yet a few moments later, I blearily saw hands set Aubrey on the bed beside me. She leaned forward, sniffing my face. One of the friendly hands petted her head and back, in that way that could so often coax cats into lying down. It worked, and after turning in a couple of circles, she settled down beside me. Then, the hand stroked my hair one last time. â€Å"Everything’s going to be okay.† That was the last thing I remembered hearing. My savior might have stayed or left. I didn’t know because a few moments later, that blackness finally won, and I sank into a dreamless sleep that was mercifully free of pain. How to cite Succubus Heat CHAPTER 15, Essay examples

Business Accounting Land and Building

Question: Describe about the Business Accounting for Land and Building. Answer: Introduction: In the case given, there are mainly 2 proposal on which the board of the directors of the company are confused as to which alternative must be chosen. This report relates with the issue of shares and the other with the sale and leaseback of the land and building. The company undertaken for the purposes of this report is Black Box Ltd. This report and the main aim of the Black Box Ltd is to know as to which option under the given 2 proposals would be favourable for it. The company is trying to look and go for an option that results in the minimum amount of the cash outflow and also the same complies with the Australian Accounting standards. Issue of shares: The AASB 132 deals with the presentation of the various financial instruments. In respect of the equity instruments, the examples of which includes the non-puttable ordinary shares, many types of the preference shares and warrants. The issuer of these non-puttable ordinary shares takes into account the fact that there are many of the formal acts that make the distribution and also become somewhat legally obliged to the shareholders in doing the same. This would be so when there is a declaration of the dividend or when the entity is being wound up or in the case, there are any assets left out after the satisfaction of the various liabilities that becomes distributable to the shareholders. There is a purchased call option or there are some of the similar contracts that have been acquired by the entity and that gives them the right to acquire the fixed number of the equity instruments in exchange of the delivering of the fixed amounts of cash or any other financial asset which is not a financial asset for the company. Further, in respect of the settlement of the equity instrument of the company which are its own, the examples of which includes the classification of the different types of the contracts of the own equity instruments of the company. These would further include the contract that would be settled by the entity when it comes to receiving or delivering the fixed number of the own shares for the future consideration or exchanging the fixed number of the own shares of the company for the fixed amount of cash or any other financial asset which is an equity instruments. As per the standard, any amount of consideration which would be received or be paid for such of the contract would be added or be deducted from the equity. On example of the same would be the issued share option that gives the right to the company to buy some fixed number of the shares of the entity for a fixed amount of cash. In case, there is a contract that requires the entity to purchase its own shares or any other financial assets at some fixed or at a determinable date or in demand, then the entity would recognise that financial liability for the present value of that redemption amount. An example of the same would be the obligation of the entity under the forward contract to repurchase the number of its own shares for a fixed amount of cash. When an entity decides to purchase back its own shares, then that would give rise to the financial liability for the present value of the amount of redemption even in the case wherein the shares have bene obliged to be repurchased and the same is not fixed or in case, the obligation is somewhat conditional on the counterparty that exercises the right of redemption. Another example of the same is the conditional obligation which is an issued option which requires the entity to purchase the own shares of the company for cash in case the counterparty exercises this option (AASB, 2016). There could be a contract wherein the settlement may be in cash or in any other form of a financial asset. This would include the payment of cash or the financial asset that would be delivered or received on the basis of the changes made in the market price of the equity of the company. There could be a contract that could be settled in a variety of ways in the own shares of the company whose value is equal to the underlying value of that asset. Such a contract is considered to be a financial asset or a financial liability (AASB, 2016). Now, if the company goes for the payment of just $50 per shares, then there would be a cash outlay of $6,140,000 but if the company goes for the second option, then then cash outlay of the company would be $7,613,600. So, it is recommended that the company goes for the first option wherein it just has to pay $50 per share at the end of the 10 years. This is as per AASB 132. Sale and leaseback: The companys usually want to keep leases off their books since they like to defer their expenses and they do the same by the way of reporting their leases as operating leases. The financial Accounting standards Board has the following rule when it comes to treating the lease as the capital lease. The capital lease is when it meets any of the following 4 conditions: If the life of the lease is more than the 75% of the life of the asset. If there is a provision of ownership to the lessee at the end of the term of the lease. If there is an option to purchase the asset at the bargain price as in the end of the term of the lease. If the present value of the lease payments when discounted at the appropriate discount rate is more than 90% of the fair value of the asset (Stern, 2016). Under the given case, company Black Box has an option to purchase back the asset in the end of the 10 years which is the useful life of the asset. Since this condition has been fulfilled, it can be considered as a capital lease. AASB 117 on leases states that this transaction includes the sale of the asset and then leasing the same back to the seller of that asset. The payment of the lease and the sales price is interdependent since these have been negotiated as a package (Chartered Accountants, 2016). In case, the leaseback is a finance lease, then the transaction would provide the finance to the lease with the asset in the security. It is for this reason that the excess amount is never treated as the income in the statement of profit or loss. In case, the sale price of the asset is below its market value, then the any profit or loss that have been recognised shall be deferred and shall be amortised over the term of the lease for which the asset is expected to be used. In case, the leaseback is an operating lease, then the payments of the lease and if the sales price is at the fair value, and there has been a normal sales transaction, then any amount of profit or loss would be recognised immediately. For th e purposes of the finance lease, there is no adjustment necessary till there is a fall in the value in the asset in which the carrying amount would go on to reduce the amount of the recoverable as per the requirements of the AASB. The disclosure requirements for the lessees and the lessors would be applied. And the same would apply in the case of the sales and leaseback transactions as well. The required description of the material leasing arrangements would lead to the disclosing of the unique or an unusual provision of the terms and the agreement of the transactions of sales and leaseback (AASB, 2016). If we follow the above stated standard on accounting, then it is a capital lease but the company would benefit if it goes for the operating lease. The company if it goes for the operating lease would pay and the amount of the lease and would charge the stated expense as against the profit for each year but if it goes for the capital lease, then it would be entitled for the depreciation and also, the lease payment would be treated like a loan. So, double benefit in the case if the company goes for capital lease. So, it must go for capital lease. For proposal number 2, the question is about as to whether the company must go for the operating or the capital/finance lease as per the AASB 117. As per the facts given in the question, the company will have to follow the capital/finance lease method since the majority period of the lease term is more than 75% of the total useful life of the asset. Also, this method is beneficial for the company since in this method, the company could treat the lease on the asset as loan and it would be entitled for tax deduction on this and also, it would be able to claim the depreciation on that asset which is gain tax deductible. Hence, capital/finance lease would be beneficial for Black Box. Conclusion: In respect of Proposal 1, it would be appropriate if the company goes for the cash payment at the end of the 10 th year. This is since it leads to a reduced cash outflow for the company. Further, the company must go for the cash payment at the end of the 10th year. Now, if the company goes for the payment of just $50 per shares, then there would be a cash outlay of $6,140,000 but if the company goes for the second option, then then cash outlay of the company would be $7,613,600. So, it is recommended that the company goes for the first option wherein it just has to pay $50 per share at the end of the 10 years. In respect of proposal 2, the companys sale and leaseback would be termed as a capital lease. The company if it goes for the operating lease would pay and the amount of the lease and would charge the stated expense as against the profit for each year but if it goes for the capital lease, then it would be entitled for the depreciation and also, the lease payment would be treated like a loan. So, double benefit in the case if the company goes for capital lease. So, it must go for capital lease. References: AASB 117 Leases. (2016).Charteredaccountants.com.au. Retrieved 7 October 2016, from https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-117--Leases AASB 1033 Presentation and Disclosure of Financial Instruments. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content102/c3/AASB1033_10-99.pdf AASB 117. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content102/c3/AASB117_07-04_ERDRjun10_07-09.pdf AASB 132. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB132_07-04_COMPapr07_07-07.pdf Operating versus Capital Leases. (2016).Pages.stern.nyu.edu. Retrieved 7 October 2016, from https://pages.stern.nyu.edu/~adamodar/New_Home_Page/AccPrimer/lease.htm

A List of Programming Contests and Challenges

A List of Programming Contests and Challenges Link to C TutorialsLink to C TutorialsLink to C# Tutorials Not every programmer wishes to test his programming skills in a contest but occasionally I get a new challenge to stretch me. So here is a list of programming contests. Most are annual but some are continuous and you can enter at any time. The experience of stepping outside your programming comfort zone is entirely beneficial. Even if you dont win a prize, youll have thought in new ways and be inspired to have another go. Studying how others solved the problem can also be educational. There are many more contests than I have listed here but Ive winnowed these down to ten that anyone can enter. Most important of all you can use C, C or C# in these. Annual Contests International Conference on Functional Programming (ICFP). This has been running for a decade and happens in June or July each year. Though its based in Germany, anyone can enter using any programming language, from any location. Its free to enter and your team isnt limited by size. In 2010 its from June 18-21The BME International is an intense free to enter contest that takes place in Europe once a year for teams of three, and you have to bring your own computers and software. This year, the 7th took place in Budapest. This has had some interesting challenges in the past- how about driving a car over a virtual terrain? Other past tasks included controlling an oil-company, driving an assembly line robot and programming for secret communication. All programs were written in one 24 hour intense period!International Collegiate Programming Contest. One of the longest-running  - this started in 1970 at Texas AM and has been run by the ACM since 1989 and has IBMs involvement since 1997. One of the bigger contests it has thousands of teams from universities and colleges competing locally, regionally and ultimately in a world final. The contest pits teams of three university students against eight or more complex, real-world problems, with a gruelling five-hour deadline. The Obfuscated C contest has been running for nearly 20 years. This is done on the internet, with email submissions. All you have to do is write the most obscure or obfuscated Ansi C program in under 4096 characters length according to the rules. The 19th contest took place back in January/February 2007.The Loebner Prize is not a general programming contest but an AI challenge to enter a computer program that can do the Turing test, ie talk to a human sufficiently well to make the judges believe they are talking to a human. The Judge program, written in Perl will ask questions like What time is it?, or What is a hammer? as well as comparisons and memory. The prize for the best entrant is $2,000 and a Gold Medal.Similar to the Loebner Prize is the Chatterbox Challenge. This is to write the best chatter bot- a web-based (or downloadable) application written in any language that can carry on text conversations. If it has an animated display that syncs with text then that is even better- you get more points! International Problem Solving Contest (IPSC). This is more for fun, with teams of three entering via the web. There are 6 programming problems over a 5 hour period. Any programming language is allowed.The Rad Race - Competitors in teams of two have to complete a working business program using any language over two days. This is another contest where you have to bring along equipment, including a router, computer(s), cables, a printer etc. The next one will be in Hasselt, Belgium in October 2007.The ImagineCup - Students at school or college compete by writing software applicable to the set theme which for 2008 is Imagine a world where technology enables a sustainable environment. Entries started August 25th, 2007.ORTS Competition. ORTS (open real-time strategy game) is a programming environment for studying real-time AI problems such as path-finding, dealing with imperfect information, scheduling, and planning in the domain of RTS games. These games are fast-paced and very popular. U sing the ORTS software once every year there is a series of battles to see whose AI is best. The International Obfuscated C Code Contest (abbreviated IOCCC) is a programming contest for the most creatively obfuscated C code. It started in 1984 and the 20th competition started in 2011. Entries are evaluated anonymously by a panel of judges. The judging process is documented in the competition guidelines and consists of elimination rounds. By tradition, no information is given about the total number of entries for each competition. Winning entries are awarded with a category, such as Worst Abuse of the C preprocessor or Most Erratic Behavior, and then announced on the official IOCCC website. Theres no prize except if your program is featured on the site then you won!Google Code Jam. Running since 2008, its open to anyone aged 13 or other, and you or a close relative dont work for Google or a subsidiary country and you dont live in a banned country: Quebec, Saudi Arabia, Cuba, Syria, Burma (Myanmar). (The contest is prohibited by law). Theres a qualification round and three oth er rounds and the top 25 travel to a Google office for the Grand Final. Continuous or Ongoing Contests Hutter Prize. If you can improve on the compression of 100 MB of Wikipedia data by 3% or better then you can win cash prizes. Currently, the smallest compression is 15,949,688. For every 1% reduction (minimum 3%) you win â‚ ¬500.Project Euler. This is an ongoing series of challenging mathematical/computer programming problems that will require more than just mathematical insights to solve. computationally the problems should be solvable in less than a minute. A typical problem is Find the first ten digits of the sum of one-hundred 50-digit numbers.Sphere Online Judge. Run at Gdansk University of Technology in Poland, they have regular programming contests - with over 125 completed. Solutions are submitted to an automatic online judge that can deal with C, C and C# 1.0 and many other languages.Intels Threading Programming Problems. Running from September 2007 until the end of September 2008 Intel have their own Programming Challenge with 12 programming tasks, one per month that can be solved by threading. You get awarded points for solving a problem, coding elegance, code execution timing, use of the Intel Threading Building Blocks and bonus points for posting in their problem set discussion forum. Any language but C is probably the preferred language. Codechef is Indias first, non-commercial, multi-platform online coding competition, with monthly contests in more than 35 different programming languages including C, C and C#. Winners of each contest get prizes, peer recognition and an invitation to compete at the CodeChef Cup, an annual live event. Annual Contests Hewlett Packard (HP) Codewars is for high school students and takes place every year on Hewlett-Packards Houston campus. its been run every year since 1999. Not only do students get the high-tech HP environment, a wide range of programming challenges, large amounts of good programmer food (pizza and caffeine), music, plus loads of giveaways. There are trophies for the top competitors in each of two classifications, plus loads of exciting door prizes like computers, scanners, printers, software, and accessories. This is the ultimate high school computer programming competition. Dont forget the About C, C and C# Programming challenges. No prizes but you get fame!

Effect of Computers in Education Essays

Effect of Computers in Education Essays Effect of Computers in Education Essay Effect of Computers in Education Essay Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: What do we get from cereals, pulses, fruits and vegetables Answer: (i) Cereals provide us with carbohydrates. Also, they are a rich source of energy. (ii) Pulses give us proteins. (iii) Fruits and vegetables are a rich source of vitamins and minerals. A small amount of proteins, carbohydrates, and fats are also present in them. Page 1 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: How do biotic and abiotic factors affect crop production Answer: A variety of biotic factors such as pests, nematodes, diseases, etc. can reduce the net crop production. A pest causes damage to agriculture by feeding on crops. For example, boll weevil is a pest on cotton. It attacks the cotton crop, thereby reducing its yield. Weeds also reduce crop productivity by competing with the main crop for nutrients, light, and space. Similarly, abiotic factors such as salinity, temperature, etc. affect the net crop production. Some natural calamities such as droughts and floods are unpredictable. Their occurrence has a great impact on crops sometimes, destroying the entire crop. Question 2: What are the desirable agronomic characteristics for crop improvements Answer: The desirable agronomic characteristics for crop improvements are: (i) Tallness and profuse branching in any fodder crop. (ii) Dwarfness in cereals. These desirable agronomic characteristics help in increasing crop productivity. Page 2 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: What are macro-nutrients and why are they called macro-nutrients Answer: Macro-nutrientsare nutrients required in relatively large quantities for growth and development of plants. They are six in number. Since they are required in large quantities, they are known as macro-nutrient. The six macro-nutrients required by plants are nitrogen, phosphorus, potassium, calcium, magnesium, and sulphur. Question 2: How do plants get nutrients Answer: Plants require sixteen essential nutrients from nature for their growth and development. All these nutrients are obtained from air, water, and soil. Soil is the major source of nutrients. Thirteen of these nutrients are available from soil. The remaining three nutrients (carbon, oxygen, and hydrogen) are obtained from air and water. Page 3 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Compare the use of manure and fertilizers in maintaining soil fertility. Answer: Manures increase soil fertility by enriching the soil with organic matter and nutrients as it is prepared by the decomposition of animal excreta and plant wastes. On the other hand, fertilizers are mostly inorganic compounds whose excessive use is harmful to the symbiotic micro-organisms living in soil. Their excessive use also reduces soil fertility. Hence, fertilizers are considered good for only short term use. Page 4 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Which of the following conditions will give the most benefits Why (a) Farmers use high-quality seeds, do not adopt irrigation or use fertilizers. (b) Farmers use ordinary seeds, adopt irrigation and use fertilizer. (c) Farmers use quality seeds, adopt irrigation, use fertilizer and use crop protection measures. Answer: (c)Farmers using good quality seeds, adopting irrigation, using fertilizers, and using crop protection measures will derive most benefits. (i) The use of good quality seeds increases the total crop production. If a farmer is using good quality seeds, then a majority of the seeds will germinate properly, and will grow into a healthy plant. (ii) Proper irrigation methods improve the water availability to crops. (iii) Fertilizers ensure healthy growth and development in plants by providing the essential nutrients such as nitrogen, phosphorus, potassium, etc. (iv) Crop protection measures include various methods to control weeds, pests, and infectious agents. I f all these necessary measures are taken by a farmer, then the overall production of crops will increase. Page 5 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Why should preventive measures and biological control methods be preferred for protecting crops Answer: Preventive measures and biological control methods should be preferred for protecting crops because excessive use of chemicals leads to environmental problems. These chemicals are also poisonous for plants and animals. Preventive measures include proper soil and seed preparation, timely sowing of seeds, intercropping and mixed cropping, usage of resistant varieties of crops, etc. On the other hand, biological control methods include the usage of bio-pesticides that are less toxic for the environment. An example of bio-pesticides is Bacillus thuringenesis,which is an insect pathogen that kills a wide range of insect larvae. Therefore, both preventive measures and biological control methods are considered eco- friendly methods of crop protection. Question 2: What factors may be responsible for losses of grains during storage Answer: During the storage of grains, various biotic factors such as insects, rodents, mites, fungi, bacteria, etc. and various abiotic factors such as inappropriate moisture, temperature, lack of sunlight, flood, etc. are responsible for losses of grains. These factors act on stored grains and result in degradation, poor germinability, discolouration, etc. Page 6 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Which method is commonly used for improving cattle breeds and why Answer: Cattle farming is commonly used for improving cattle breeds. The purpose of cattle farming is to increase the production of milk and draught labour for agricultural work. Dairy animals (females) are used for obtaining milk and draught animals (males) are engaged in agricultural fields for labour work such as carting, irrigation, tilling, etc. Cross breeding between two good varieties of cattle will produce a new improved variety. For example, the cross between foreign breeds such as Jersey Brown, Swiss (having long lactation periods) and Indian breeds such as Red Sindhi, Sahiwal (having excellent resistance power against diseases) produces a new variety having qualities of both breeds. Page 7 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Discuss the implications of the following statement: It is interesting to note that poultry is Indiaâ„ ¢s most efficient converter of low fibre food stuff (which is unfit for human consumption) into highly nutritious animal protein food. Answer: Poultry in India is the most efficient converter of low fibre food stuff into highly nutritious animal protein food. In poultry farming, domestic fowls are raised to produce eggs and chicken. For this, the fowls are given animal feeds in the form of roughage, which mainly consists of fibres. Thus, by feeding animals a fibre rich diet, the poultry gives highly nutritious food in the form of eggs and chicken. Page 8 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: What management practices are common in dairy and poultry farming Answer: Common management practices in dairy and poultry farming are: (i) Proper shelter facilities and their regular cleaning. (ii) Some basic hygienic conditions such as clean water, nutritious food, etc. (iii) Animals are kept in spacious, airy, and ventilated place. (iv) Prevention and cure of diseases at the right time is ensured. Question 2: What are the differences between broilers and layers and in their management Answer: Layersare meant for egg production, whereas broilers are meant for poultry meat. Nutritional, environmental, and housing conditions required by broilers are different from those required by egg layers. A broiler chicken, for their proper growth, requires vitamin rich supplements especially vitamin A and K. Also, their diet includes protein rich food and enough fat. They also require extra care and maintenance to increase their survival rate in comparison to egg layers. Page 9 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: How are fish obtained Answer: Fish can be obtained by two ways: (i) Capture fishing: It is the process of obtaining fish from natural resources. (ii) Culture fishery: It is the practice of farming fishes. Farming can be done in both freshwater ecosystem (which includes river water, pond water) and marine ecosystem. Question 2: What are the advantages of composite fish culture Answer: An advantage of composite fish culture is that it increases the yield of fish. In a composite fish culture, five or six different species are grown together in a single fish pond. Fishes with different food habitats are chosen so that they do not compete for food among themselves. Also, this ensures a complete utilization of food resources in the pond. As a result, the survival rate of fish increases and their yield also increases. Page 10 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: What are the desirable characters of bee varieties suitable for honey production Answer: Bee varieties having the following desirable characters are suitable for honey production: (i) They should yield high quantity of honey. (ii) They should not sting much. (iii) They should stay in the beehive for long durations. (iv) They should breed very well. Question 2: What is pasturage and how is it related to honey production Answer: Pasturage is the availability of flowers from which bees collect nectar and pollen. It is related to the production of honey as it determines the taste and quantity of honey. Page 11 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 1: Explain any one method of crop production which ensures high yield. Answer: Crop rotationis one of the methods of crop production that ensures high yield. It is the method of growing two or more varieties of crops on the same land in sequential seasons. A crop utilises some particular nutrients in larger quantities from the soil. Then, if the same crop is grown in subsequent seasons those nutrients will get depleted in the soil. Therefore, crops having different nutrient requirements are rotated. For example, legumes which have nitrogen-fixing bacteria in their root nodules supply the soil with nitrogen. Therefore, these legumes are rotated with nitrogen requiring cereals such as wheat and maize. This method reduces the need of fertilizers, thereby increasing the overall yield of crops. Question 2: Why are manures and fertilizers used in fields Answer: Manures and fertilizers are used in fields to enrich the soil with the required nutrients. Manure helps in enriching the soil with organic matter and nutrients. This improves the fertility and structure of the soil. On the other hand, fertilizers ensure a healthy growth and development in plants. They are a good source of nitrogen, phosphorus, and potassium. To get an optimum yield, it is instructed to use a balanced combination of manures and fertilizers in the soil. Question 3: What are the advantages of inter-cropping and crop rotation Answer: Inter-cropping and crop rotation both play an important role in increasing the yield of crops. Inter-cropping helps in preventing pests and diseases to spread throughout the field. It also increases soil fertility, whereas crop rotation prevents soil depletion, increases soil fertility, and reduces soil erosion. Both these methods reduce the need for fertilizers. It also helps in controlling weeds and controls the growth of pathogens and pests in crops. Page 12 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 4: What is genetic manipulation How is it useful in agricultural practices Answer: Genetic manipulationis a process where the gene for a particular character is introduced inside the chromosome of a cell. When the gene for a particular character is introduced in a plant cell, a transgenic plant is produced. These transgenic plants exhibit characters governed by the newly introduced gene. For example, let us assume there is a wild plant that produces small fruits. If the gene responsible for a larger fruit size is introduced in this plant, this plant becomes transgenic, and starts producing larger fruits. Similarly, genes for higher yield, disease resistance, etc. can be introduced in any desired plant. Therefore, gene manipulation plays an important role in agricultural practices. It helps in improving crop variety. It ensures food security and insect resistant crops. It also improves the quality and yield of crops. Question 6: How do good animal husbandry practices benefit farmers Answer: Cattle farming is one of the methods of animal husbandry that is most beneficial for farmers. Using this method, better breeds of draught animals can be produced. Such draught animals are engaged in agricultural fields for labour work such as carting, irrigation, tilling, etc. Question 7: What are the benefits of cattle farming Answer: Benefits of cattle farming: (i) Good quality and quantity of milk can be produced. (ii) Draught labour animals can be produced for agricultural work. (iii) New variety that are resistant to diseases can be produced by crossing two varieties with the desired traits. Page 13 of 14 Class IX Chapter 15 â€Å" Improvement in Food Resources Science Question 8: For increasing production, what is common in poultry, fisheries and bee-keeping Answer: The common factor for increasing production in poultry, fisheries, and bee keeping is the proper management techniques that are to be followed. Regular cleaning of farms is of utmost importance. Maintenance of temperature and prevention and cure of diseases is also required to increase the number of animals. Question 9: How do you differentiate between capture fishing, mariculture and aquaculture Answer: Capture fishing It is the method of obtaining fishes from natural resources. Mariculture It is the culture of marine fishes for Aquaculture It involves the production of aquatic animals that are of high economic value such as prawns, lobsters, commercial use. fishes, crabs, etc. Page 14 of 14

Democratization of health care in Mexico Essay Example | Topics and Well Written Essays - 1750 words

Democratization of health care in Mexico - Essay Example Democratization of health care in Mexico Health challenges affect people of all groups although there are some significant differences in disease or risk factor rates among groups, which can be described as health disparities in the incidence, prevalence, mortality, survival and burden of health conditions that exist between specific population groups. These population groups are characterized by age, gender, ethnicity, income, social class, sexual orientation, disability and also geographical location. One of the most important influences on health status and risk is socioeconomic status (SES). This paper looks chronic illnesses on the high income and wealthy class of Mexicans, reviewing the current trends and outlining possible solutions. Background National health accounts developed in Mexico in the mid 1990’s showed that almost more than half of the health expenditure was out of what the citizens earned because approximately fifty percent of the population had no health insurance. Through applying these methods f rom the world health report 2000 to a series of national income and expenditure surveys, researchers showed that these high levels of spending from the savings were exposing Mexican to financially hard situations (Alcantara, April 2013). Approximately 4 million Mexican families in 2000 incurred impoverishing health expenditures. Mexico thus did not do well on the comparative analysis of fair financing internationally. These outcomes led policy-makers from the Department of Health to focus on health system financing and triggered analysis of the whole nation that indicated a high concentration of health expenditures in uninsured and poor households. However this did not fully solve the issues of health the country was yet to face. â€Å"According to 2010 census, Mexico’s population is now approximately 112, 336, 538, 000 inhabitants of which estimated 57, 500, 000 are women and 54,855,231 are men. Chronic illnesses are major causes of death in the overall population including heart disease, diabetes mellitus, malignant tumors, accidents, and renal failure. Some of the risk factors exposing citizens to these are smoking, sedentary lifestyle and obesity (Alcantara, 2013). In 2010, WHO indicates that high percentage of the population was overweight approximating to 68.3%.Among these obese cases, cholesterolemia, and high blood pressure were reported. In 2011, heart problems caused approximately 105 million deaths, ischemia caused 61.000 deaths followed by diabetes mellitus with 80,000 deaths, and 5,700 deaths were from suicide. In 2011, 12,960 smear tests were positive for TB. The report also indicates that there were 4,147 cases of AIDS in males and 1,116 in females in 2006. The prevalence of cancer in the population varies by gender. In men the most common types of cancer are trachea and lungs while the most common in women are breast cancer, cervical cancer and liver cancer. The most common predisposing factors are smoking, alcohol intake, environmental pollution and occupational exposure. In 2010, 15.6% of the population smoked including men and women† (Alcantara, April 2013). The state health report also point out that in 2010, 13.2% of kindergarten students and22.6% of third grade students in New Mexico were obese. In comparison, 18% of 6 to 11 year olds nationwide were obese. The average weight for kindergarten students in the obese category was about 20 pounds heavier than for those in the healthy weight category. The average weig

'To tackle the fight against trafficking, we need to concentrate on Essay

'To tackle the fight against trafficking, we need to concentrate on state intervention and stricter border controls'. Discuss - Essay Example This however is not usually the case as sexual exploitation is the first harsh condition they encounter before being sneaked into the desired and promised country due to lack of proper travel documentation. Human trafficking is majorly carried out by agents whom according to Agustin (2005) may be governmental, religious, nongovernmental, academic or even medical groups and organizations (Agustin, 2005, pg. 100). These groups and organizations operate on a legitimate basis upfront but carry out the illegal immigration and human trafficking as a form of black market business hence making it harder for immigration authorities to detect them. Even with the strict immigration laws being enforced in some European countries like Germany and even UK, illegal immigrants still find their way inside those nations. According to statistics provided by the United Nations, there are over 175 million people who cross borders on a yearly basis and majority of them do so illegally without being detect ed or through fraudulent means. Human trafficking is a global affair and it has been able to rise due to the fact that it is intertwined with issues of international crime, corruption deals (conducted through unscrupulous immigration officials), coercion and even lack of stringent state laws concerning immigration or even border patrol. The lack of anti-trafficking statutes in most states contributes to the increasing trafficking of people. This is evident in even famous place like New York City in United States of America. This lack of laws provides a leeway for the agents to ferry the illegal immigrants from Latin nations like Mexico, through US and finally finding themselves in European nations like France. Testimonies have been provided by the trafficked people especially women who are illegally or even legally assisted to migrate into European nations through the promise of being enrolled into the domestic labour market of that country. However on reaching their destination, th e domestic labour market turns out to be a thriving sex industry where sexual exploitation is the order of the day under organized pimps and even in brothels. Those lucky to enter the domestic labour market do so as helps or by providing cheap labour services and even in these places, they are still sexually exploited (Long, 2004, pg. 18). Some critics argue that it is easy to prevent such sexual exploitation that happens through the cover of provision of domestic labour market but it is not so easy. This is because the trafficking that takes place under this front has legal cover ups as mentioned earlier of legitimate organizations whose side business is trafficking of people without the knowledge of the authorities. It is evident that trafficking moves from the South towards the North and it heavily consists of women. According to feminists and especially the African feminists, women are the most negatively affected by development policies and measures taken by their countries, fo r example those that follow conditions dictated by International Monetary Fund (IMF) and the World Bank in order to grant loans and financial aid to these countries. These Bretton Woods financial organizations demand (as one of their conditions) restructuring which in short means cutting some of

Strategic Global Business Solutions Project Report Dissertation

Strategic Global Business Solutions Project Report - Dissertation Example The Market Trend†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...Page 9 4.1 PEST Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 9 4.2 Ansoff Matrix†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..page 9 4.3 Porter’s Five Point Forces†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...Page 10 4.4 BCG Matrix†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 12 5. The Corporate Vision†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 13 6. The Corporate Focus†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 14 7. Feasibilities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 15 7.1 Define fewer goals†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 15 7.2 Goals to be transformed to Revenue†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 15 7.3 The Employee Management†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 15 7.4 Control the cost†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 16 8. Financial Management & Controlling †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 16 9. ... If we try to understand this system, if our relentless quest to know the origin and wellbeing compel us to fathom into much more deeper into the subject itself, we will get the answer –it is the word of wisdom that churns out in those ancient gray years of civilization when the basic postulates of science often were being masked with so many unscientific irrationalities. Some stand alone subjects hold the supreme truth at the zenith and Ayurveda is one of them. Our basic discussion will revolve around a particular brand of ayurvedic range of products which is being conceptualized and marketed successfully by the largest FMCG Company of the world- Unilever. The brand in question is AYUSH, a bouquet of purest forms of nature, to address the basic questions of regular beauty care in a gentler and natural way. 2 Situation Analysis The prelude of the situation analysis that leads to the grater understanding of the situation are to be discussed here. The aim of this dissertation is to get the resultant outcome of the planning over which the foundation of transnational business is lying upon. In this case we will discuss the product that is manufactured in 100% Export Oriented Unit in India and which is to be marketed in Australia. The marketing planning, coupled with the analysis of the socio economical milieu in between both the country are to be emphasized in this case. 2.1 The Countries—India and Australia. It is very hard to comprehend both this two countries except the basic two similarities—both this countries are inhabited by homo sapience species and they live and die for cricket. Basically India is a developing country, like China, with a sheer burden of overpopulation and poverty while the position of Australia is in the bracket of most

Economic Value Added And Shareholder Value Added Accounting Essay

Economic Value Added And Shareholder Value Added Accounting Essay Agrawal (2007) defines shareholder value added (SVA) as the term used for the difference between the wealth held by the shareholders at the end of a given year and the wealth they held the previous year. In other words, SVA is the estimated future cash flows that are discounted to present value to calculate the value of the firm continuously. Measuring the current performance is based on comparing these cash flow estimates and periods real cash flow (Rappaport, 1986). Therefore, SVA represents the economic profits generated by a business above the minimum return required by all providers of capital. Value term is added when the overall net economic cash flow of the business exceeds the economic cost of all the capital employed to produce the operating profit. Hence, SVA integrates financial statements of the business (profit and loss, balance sheet and cash flow) into one meaningful measure. Economic Value Added (EVA) is best explained by Drucker (1998) as, EVA is based upon something we have known for a long time: What we call profits, the money left to service equity, is usually not profit at all. Until a business returns a profit that is greater than its cost of capital, it operates at a loss. In other words, EVA is a measure that tells what has happened to the wealth of shareholders. Accordingly, earning a return greater than the cost of capital increases value of a company, and earning less destroys the value. EVA is calculated as the excess of net operating profit over the cost of capital including cost of equity. EVA is the mostly encountered index of measuring economic profit. It is an index of measuring internal and external performance of companies being introduced by Stern Steward American consulting firm. EVA index is relevant in quantifying the capacity of a company of creating value for capital suppliers; capital cost represents the index of the average efficiency expected by investors under similar risk circumstances. Return on Capital Employed There are many definitions for the return on capital employed (ROCE), but the widely-used definition, as evidenced by the fact that it is the standard measure produced by DATASTREAM and Standard Poors Compustat Service is ROCE equals to EBIT over capital employed. It is measured by comparing the profits made by the firm with the capital used in making the profit and set as a percentage or fraction. Hence, ROCE measures the efficiency of management in the application or use of the organizations funds or resources in a given financial period Value Based Management According to Coca-Colas A Guide to Implementing Value-Based Management, 1997, VBM is defined as a set of principles that allows us to manage value at all levels of our business. Value creation becomes not just our companys mission, it becomes the philosophy we work with daily. It becomes the framework for everything we do. VBM measures are generally based on comparison between (a) corporate market value corporate accounting book value and/or (b) on the residual income measure. VBM provides an integrated management strategy and financial control system designed to mitigate agency conflicts and increase shareholder value. VBM systems attempt to accomplish this goal by providing managers with a set of decision-making tools (metrics) that can identify which alternatives create or destroy value, and often by linking compensation and promotions to shareholder value. VBM provide a mechanism for linking managers decisions to firm performance outcomes that create shareholder value and provide a means to further align shareholder and managerial interests. Blue Ocean Strategy Blue ocean strategy (BOS) is a set of ideas encompassing tools and methodologies to help companies gain a competitive edge by creating uncontested market space or Blue Oceans. It is based on the view that market boundaries and industry structure are not given and can be reconstructed by the actions and beliefs of industry players. W. Chan Kim and Rene Mauborgne, called this as the reconstructionist view. Blue ocean strategies reconstruct market boundaries, thereby freeing companies from head-to-head competition and instead opening new market space to achieve a leap in value for both buyers and for themselves. Identifying a potentially successful strategic move does not require any special capacities, vision or foresight about the future. All new insights come through looking at familiar data from a new perspective. Blue ocean strategy integrates the range of a firms functional and operational activities. In this sense, blue ocean strategy is more than innovation. It is about strategy that embraces the entire system of a companys activities. METHODOLOGIES Shareholder Value Added The SVA methodology is an approach to assist management in the decision making process. Its applications include performance monitoring, capital budgeting, output pricing and market valuation of the entity. SVA = (Present value of cash flow from operations during the forecast period + residual value + marketable securities) Debt. The net of the present value of cash flow and the opportunity cost associated with the firms capital is a measure of the surplus or additional value provided to the shareholders as a result of the firms activities. This formula is expressed in dollar terms for a period Economic Value Added The EVA methodology can be applied to create wealth for the owners of businesses from all levels or size of the firms. It is a performance measurement which directly links strategy to value and is therefore the key to wealth creation. EVA = Net Operating Profit after Taxes (NOPAT) (Capital*WACC) NOPAT is an operating performance measure after taking account of taxation, but before any financing costs. Interest is totally excluded from NOPAT as it appears implicitly in the capital charge. Capital costs include both the cost of debt finance and the cost of equity finance. The cost of these sources of finance is reflected by the return required by the funds provider. This capital cost is referred to as the Weighted Average Cost of Capital Economic Value Added will increase if: New capital is invested and it earns more than the cost of capital. Capital is divested from the business if it does not cover the cost of capital. NOPAT increases without increasing the capital employed. Return on Capital Employed The ROCE methodology indicates how well the management has used the investment made by owners and creditors into the business. It is commonly used as a basis for various managerial decisions. ROCE = EBIT/ (Total Assets Current Liabilities) The ROCE ratio can be found for a number of years so as to find a trend as to whether the profitability of the company is improving or otherwise. Value Based Management VBM methodology provides an integrated framework for making strategic and operating decisions. By aligning internal business processes, strategies, and corporate governance and investor communications, VBM provide a common discipline, a consistent culture, and a singular focus on value for all business activities. There are many ways to measure and implement VBM in the business. Four approaches have been widely used in practice. One is fundamental value analysis (FVA). Two is returns to shareholder (RTS). Three is economic profit. Four is the relationship between the market value of the firms financial instruments and the book value of the firms operating assets (MVA, the q- ratio, and the market-to-book ratio). Planning and control analyses of the structure of income, costs, and investments are also employed in implementing the four approaches. In implementation, each approach to value based management (VBM) starts with strategic planning processes, ties performance to incentive compensation, requires top management involvement, as well as information and training programs for employees. The four approaches to VBM also take into account other stakeholders such as employees, consumers and community. VBM must also evaluate changing economic, cultural, and political environments. The strategic planning process analyzes long term trends, cyclical economic changes, competitive forces, and effective development of managerial capabilities and other resources. Blue Ocean Strategy To create a blue ocean market, there are several frameworks and tools to be applied in the business. First approach is the strategy canvas which is both a diagnostic and an action framework for building a compelling blue ocean strategy. It serves two purposes. First, it captures the current state of play in the known market space. This allows managers to understand where the competition is currently investing; the factors the industry currently competes on in products, service, and delivery; and what customers receive from the existing competitive offerings on the market. Second approach is the Four Actions Framework which is the value innovation analysis. This approach asks four key questions to challenge an industrys strategic logic and business model. The first question forces a company to consider eliminating factors that company in an industry have long competed on. The second question forces a company to determine whether products or services have been over-designed in the race to match and beat the competition. The third question pushes a company to uncover and eliminate the compromises an industry forces customer to make. The fourth question helps a company to discover entirely new sources of value for buyers and to create new demand and shift the strategic pricing of the industry. All the four questions allow a company to systematically explore how it can reconstruct buyer value elements across alternative industries to offer buyers an entirely new experience, while simultaneously keeping its cost structure low. Third approach is the Eliminate-Reduce-Raise-Create Grid. The grid pushes companies not only to ask all four questions in the four actions framework but also to act on all four to create a new value curve. By driving companies to fill in the grid with the actions of eliminating and reducing as well as raising and creating, the grid gives companies four immediate benefits; it pushes them to simultaneously pursue differentiation and low costs to break the value/cost trade-off, immediately flags companies that are focused only on raising and creating and thereby lifting their cost structure and often over-engineering products and service, is easily understood by managers at any level, creating a high level of engagement in its application and because completing the grid is a challenging task, it drives companies to robustly scrutinize every factor the industry competes on, making them discover the range of implicit assumptions they make unconsciously in competing. APPLICATIONS AND PRACTICES BY CORPORATE ENTITIES Shareholder Value Added The use of SVA gives an insight into the investment performance of the business by clearly identifying the opportunity cost of the investment, being the cost of capital, and comparing this to the return generated from the business. SVA can be applied to all the segments within a firm. Accordingly, it is primarily used by managers to evaluate the performance of divisions or branches. Practices AFS Consulting (2004) did a research on SVA performance with the Malaysian Banking Industry. The result shows that Maybank Berhad (MBB) and Hong Leong Bank Berhad (HLBB) emerge as banking institutions that create the best shareholder wealth or value among the local banks. While MBB and HLBB have enormous potential to be the leading domestic bank competing with foreign banks, both banks are still lagging behind in shareholder value creation compared to the incumbent foreign banks, which operate in a highly restrictive and controlled environment. Economic Value Added EVA can be used for the purposes like setting the organizational goals, performance measurement, determining bonuses, communication with shareholders and investors, motivation of managers, capital budgeting, corporate valuation and analyzing equity securities. Practices The study done by Issham Ismail on the performance of GLCs (Government-Linked Companies) and non-GLCs in Malaysia using EVA found that the outcomes of the study indicate a negative relationship between the size of the companies and the EVA values. The larger companies tend to have lower EVA values. In Malaysia, the GLCs are generally larger in size as compared to non-GLCS. Therefore, companies with government as their stakeholders tend to exhibit lower EVA scores than the companies without government stakeholders. It is believed that the Malaysian government prefers investing in public amenities companies to protect public interest, evidenced by their active role in Telekom, POS and TNB. These types of companies do not have higher value than their competitors, where the competitors are usually profit-oriented organization. This outcome further emphasizes that companies that have both the characteristics, large sized and government-linked, tend to have lower EVA values. It also leads to findings that an expansion of size government holding companies tends to increase the cost of capital in greater proportion to the any returns it generates. Return on Capital Employed ROCE is used to prove the value the business gains from its assets and liabilities, a business which owns lots of land but has little profit will have a smaller ROCE to a business which owns little land but makes the same profit. It basically can be used to show how much a business is gaining for its assets, or how much it is losing for its liabilities. Practices Norman Kahl and Jawad Shaikh (2003) analyzed ROCE trends over time for twelve major telecommunication service providers. The sample size represents nearly two-thirds of the US and nearly three-quarters of the Western European telecom services market. The result shows a significant regional difference exist, with ROCE at around 9% in the US and -8% in Europe. The negative European ROCE can only partially be explained by the enormous write-offs made in 2001 and 2002. Other finding is that past and present initiatives of the industry have mainly focused on revenue generation and operational efficiency; but less focus on asset utilization. This shows that by consistently leveraging all three drivers of ROCE (revenue generation, operational efficiency, and asset management), companies are able to get back on track and may even gain a sustainable leap versus their competitors. Value Based Management VBM emphasizes long-term cash flows analysis and risk analysis in all aspects of managerial decision making, such as evaluating individual projects and determining the economic value of the overall strategy of the business. The VBM approach is ultimately aimed at the goal of structuring and managing a company in a way that will create more value for its owners. Bromwich (1998) observes the need for measuring tools, applicable to different organizational levels, such as corporate and business unit level, while Ottoson and Weissenrieder (1996) emphasize the need for measurement systems that can be used for internal and external communication. Practices Harley E. Ryan, Jr. and Emery A. Trahan (2007) examine the performance of 84 firms that adopt value-based management (VBM) systems during the period 1984-1997. The result shows that the typical firm significantly improves residual income after adopting VBM. This improvement persists for the five post adoption years studied. They also found a negative relation between tying compensation to VBM and post-adoption performance. Furthermore, firms reduce capital expenditures following VBM adoption, but that the reductions in spending do not differ based on the firms growth opportunities. Overall, the evidence suggests that VBM improves economic performance and the efficient use of capital. Blue Ocean Strategy The frameworks and tools introduced by Kim and Renee (2006) are essential analytics that can be applied to allow companies to break from the competition and open up blue oceans of uncontested market space. Practices According to The Star Online dated July 16, 2007 titled Blue Ocean Strategy for Corporate Malaysia, Harvard Business School Professor D. Quinn Mills, states that there were many companies worldwide that are adopting BOS either knowingly or unknowingly. In addition, companies that know how to apply BOS to access a bigger market would reap significant benefits in terms of earnings. On questions regarding the Malaysian companies adopting BOS, he said: We believe the strategy is still fairly new to local companies. However, it is likely that many CEOs are aware of BOS but have yet to fully understand and apply the strategy to their companies. He also cited Air Asia as an example of a successful company that had identified a Blue Ocean and created a business model to capture and untapped and un-served market in the travel industry. Mills also said BOS was especially important for a country like Malaysia with a small population and market.

Science and African Metaphysics :: Africa Government Papers

Science and African Metaphysics If one takes the African situation as a case study, one finds that serious efforts are made for the sake of scientific progress and exploration. However, the results attained are not comparable to the energy expended. Lack of progress is often attributed to faulty policy formation and execution on the part of African leaders and governments. This essay attempts to shed light on the source of this problem. The heuristic principle I follow holds that the metaphysical preconditioning of consciousness leads us to approach sensory data in particular ways and, furthermore, influences both our formulation of problems and possible solutions. I note the lapses in African metaphysics and sketch an alternate metaphysics which I hope will inaugurate a new African system of thought. INTRODUCTION The distinctions Between metaphysics As Body Of Beliefs and metaphysics as a Tool Of Exploration shall serve as the foundation of this essay. The essay would review and highlight some important characteristics of metaphysics as the most fundamental science and the basic tool of exploration. This claim, among others, has incidentally been the root of most harsh and destructive criticisms against metaphysics as a quest in futility. (1) These doubts and criticisms notwithstanding the understanding of metaphysics as the catalyst of scientific progress and exploration would be upheld in this essay. This is borne from the insight that scientific progress is sustained by the urge to go beyond each attainable results. To stimulate this urge, whether real, hypothetical or even imaginary would be identified in this essay as the pride of metaphysics. Yet not all quest for quantitative and qualitative scientific growth based on this urge is rewarded with the same amount of progress. If the Afric an situation is taken ask a case study, one discovers that serious and consistent efforts are made within this area to ask questions that go beyond the possible limits of attainable results. Yet the curious energy expanded within the African context in terms of search for scientific answer to challenging problems does not always seem to have yield commensurate results as comparable to what is obtainable elsewhere. A pertinent question then is this: Why is a quest sustained by the urge towards breaking new grounds fundamentally the same, but the results in terms of tangible or recognisable results remain at variance? TWO MODELS OF METAPHYSICAL INQUIRY Two models shall be put up for reflection - the science oriented model and the mythological model.