The Success of Carrefour Hypermarkets

The Success of Carrefour Hypermarkets Case Background Carrefour is the world largest foodstuff retail chains in volume sales; the hypermarkets have their head office at Levallois-Perret, France; Lars Olofsson and  Amaury de Sà ¨ze opened the company’s first branch on June 3, 1957 at Annecy, France.Advertising We will write a custom essay sample on The Success of Carrefour Hypermarkets specifically for you for only $16.05 $11/page Learn More To remain competitive in the fast changing and competitive retail industry, the company ensures it has established its outlets in strategic locations and has an appealing internal design/layout to facilitate fast shopping and create good impression to its customers (Carrefour Official Website). This paper discusses Carrefour’s location and design strategies. Location To ensure that the company gets to its target customers effectively, it is located in places of high population; areas that they expect to have a large customer base. The company offers fresh products thus, they need to be close to the consumers as possible. The locations include in shopping malls, shopping centres, airports and in emerging towns, depending with the location, the products that the company stocks varies. For example, the company sells fast foods at airports in their kitchen section. In every chain, the company ensures that there is ample parking that customers can use when shopping, the locations are also accessible when using public means and when having a personal means of transport. The location of the hypermarkets offers a pleasant experience to customers, they feel their needs are catered for within any chain; this helps in creating customer loyalty and confidence with a hypermarket (Carrefour Official Website) Internal design and the effect on customers The company offers more than 3,000 non-food items; some of these items include cosmetics, furniture, electronics, office equipments, and kitchenwares. To ensure that customers are able to get products in a shopping mall, the company has created a pleasant and easy to follow internal design; it has divided the malls into sections offering similar goods and they are well label. For example, vegetables are found in the same section, electronic and kitchenware in the same section. When a customer is not able to trace a commodity, the staffs are willing and ready to assist, they are well versed with the structure and the way the chain of supermarkets have been arranged, this assists in easy guidance inside the chain.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is a policy that all companies operating under the name of Carrefour has the same arrangement strategy; this strategy assists international consumers be able to buy from any chain of the company. To effectively manage the multibillion stores, the company manages an orchestrate team. For an effective oper ation, Carrefour requires an optimal combination of physical and human resources. Well-trained and experienced work force is the greatest asset that an organization can have; it is through human resources that an organisation exists. The company ensures that there is good customer service offered by the staffs at all level; staffs are expected to have high morale and good mastery of the chain of markets and how they are planned. In case a customer feels that he/she want shopping guide, the company is willing to offer some. There are good shopping trolleys that have engine in case someone needs (Fred 12-56). Conclusion The success of Carrefour hypermarkets can be attributed to its strategic locations and quality customer service. The company has appearing internal designs where products of the same categories are placed in the same segment to facilitate fast shopping. Carrefour Official Website. Carrefour UAE. 2011.Web. Fred, David. Strategic Management: Concepts and Cases. New Jers ey: Pearson Education, 2008.Print.Advertising We will write a custom essay sample on The Success of Carrefour Hypermarkets specifically for you for only $16.05 $11/page Learn More

How to Plan a Traditional Chinese Wedding

How to Plan a Traditional Chinese Wedding While Chinese weddings have become infused with Western wedding traditions, most Chinese weddings maintain some traditional cultural elements. Do you want to know how to plan a traditional Chinese wedding? From the engagement to the ceremony, heres what you should know. 1. Plan the Perfect Engagement As in Western culture, before a wedding, there must first be an engagement. In the past, most Chinese families relied on arranged marriages, but today, the majority of couples find their own match and marry for love. However, some elements of a traditional Chinese  wedding engagement remain intact. For example, the grooms family will typically send a betrothal gift to the brides family, which typically includes food and cakes. These gifts help seal the engagement. In addition to betrothal gifts, both the bride and grooms family will consult a fortune teller whose role is to help the family determine if the couple is compatible for marriage. The fortune teller will use various things such as names, birth dates, and time of birth to analyze compatibility. If all goes well, the couple will set a date for their marriage. 2. Choose the Right Dress For many Chinese women, picking the perfect wedding gown actually means picking three dresses. The typical traditional dress is called a qipao, which has been worn in China since the 17th century. Most women will wear one red qipao, a white Western-style gown, and a third ball gown throughout the night. The dresses are changed throughout the reception after courses are served. Some brides will even opt for a fourth dress, which they wear as they are saying their goodbyes as guests depart the wedding. 3. Invite Guests Traditional  Chinese wedding invitations are typically red and placed within a red envelope. Unlike the red envelopes used to give gifts of money, wedding invitation envelopes are typically wider and longer. The text is usually written in gold, which is a symbol of wealth in Chinese culture. Like in Western culture, the invitation features important information about the celebration. However, invitations are sometimes only mailed or hand presented several weeks or days before the wedding, as opposed to many months. The double happiness character, shuÄ ngxÇ Ã‚  (é›™åâ€"Å") is often written somewhere on the invitation. 4. Choose Decor Decorations at a typical Chinese wedding are usually provided by the reception venue. The Chinese character for happiness is often hung upside down as a symbol for the arrival of happiness. In addition to Chinese symbols, decor may include lights, candles, and flowers similar to those youd find at a typical Western wedding. Venues will often have a stage where the bridge and groom stands before the reception begins and while toasts are being made. Guests are not invited to the exchanging of vows, so the reception is the first time they see the couple.

Search engine industry Essay Example | Topics and Well Written Essays - 750 words

Search engine industry - Essay Example Hence, might create rivalry shift due to intense rivalry and technological advances.Established or major competitors with strong product differentiation and backing like MSN, Yahoo, AOL/Netscape are already on board in this competition. Hence, it will alert potential newcomers to size up and determine if they can match these companies in terms of capital requirements and experience.This market size is just a fraction of the bigger industry if other leading internet companies like Amazon.com and Ebay are included in the analysis. Hence, the US$ 11.8 billion size can be considered as the floor or minimumThe intense competition, however, demands more improvements and more developments with shorter life cycles. This can significantly erode the profitability of the firm for companies like Google must allocate big resources in research and innovation in order to capture the general market.Convergence is the significant factor in the changing search engine industry. Providing highly relevan t search results will no longer be the best talking points. In the long run, it will be considered as standard in the industry. The emerging challenge is how to lump different services around the search engine.Case in point: MSN to incorporate search capabilities to MSN Encarta, MS Outlook, and Internet Explore. Another, Google is integrating other systems like Froogle, Gmail, and Blogger under the blanket search engine. The idea is to be a one-stop shop that will cater to majority of internet users. It means that one need to go to Google to make some

McGraw Hill publishing Research Paper Example | Topics and Well Written Essays - 750 words

McGraw Hill publishing - Research Paper Example In the year 1902, John Hill founded the Hill Publishing company. The two men formed an alliance in the year 1909 and formed an alliance to create the McGraw Hill book publishing company. (McGraw Hill-a â€Å"brief history†) The company has three divisions namely, McGraw Hill Education, Financial Services and Information and media. The McGraw hill education division publishes books for primary, secondary, post secondary and professional education. The information and media business provides industry intelligence, analytics and business solutions for better decision making. The group has the following divisions namely Aviation week, Broadcasting, Business week group, JD Power associates, McGraw Hill construction and Platts group. McGraw Hill companies reported a second quarter Earnings per share of $0.52. The revenue of the company has decreased by about 12.4% to $164.1 million dollars, as compared to last year. The revenue in the education segment has decreased by about 17.2% to $555.2 million dollars in the second quarter. The total operating profit declined by about 70.1% amounting to an amount of $21 million dollars. The foreign exchange rates reduced the net revenue by about $10.1 million in this year. The revenue for the Information and Media segment has dropped by about 11.5% to $ 236.2 million in the second quarter. The foreign exchange rates did not have a great impact on the revenues but it led to a decline of $ 2.5 million in the operating profits. The company declared that due to the current economic slowdown the revenue expectations of the company has been reduced by about one percentage and the company expects the revenues to further decrease. The new guidance for earnings per diluted share has been modified and the new forecast for guidance has now been fixed at $2.2 to $2.25. (McGraw Hill-c â€Å"Investor Relations†). The company is headquartered in New York, USA. It also has

Jewish Federation Apartments Essay Example for Free

Jewish Federation Apartments Essay The Jewish Federation Apartments is a ‘humanitarian’ housing public service organization for the elderly, those who are 62 years and above, and those who may be impaired in terms of mobility, those who are 18 years or older. The Jewish Federation Apartments is a public service offering founded and run by the Jewish Federation of Greater Buffalo. Preservation of the elderly people’s dignity, safety and decency of the occupants of the apartments is the main aim for maintaining the Jewish Federation Apartments. Through the years of activity, the Jewish Federation Apartments offer not only housing but also integrated social activities that encourage the apartments’ occupants to integrate not only with their family members, if any, and the community. Jewish Federation Apartments 1) Describe the agency’s mission statement. Identify the client base of the agency including the cultural groups The Jewish Federation Apartments was started by the Jewish Federation of Greater Buffalo to offer housing and humanitarian care to the elderly as well as those who may be mobility-impaired. The main mission of the Jewish Federation Apartments organization is to offer public service to those aged 62 years and those who are 18 years and older and are mobility-impaired. The main mission is to safeguard the dignity, decency and safety of occupants while offering social services. In any given community or society the elderly and mobility-impaired may feel the need for loving care that would give them the feeling of being a ‘normal’ part of the community. As it may be noted, both the elderly and mobility-impaired may have a sense of need to move around like any other member of the community. The mission of the Jewish Federation Apartments is to ensure that those who qualify to be tenants in the apartments get affordable housing in a safe environment and that their dignity and decency is sustained. Only those who are successful in qualifying for tenancy based on the Jewish tradition would attain residence in the Jewish Federation Apartments. The Board of Directors’, all offering their services voluntarily, goal is to ensure that the personal dignity, physical, emotional and spiritual life is of enhanced quality. These are all in the fulfillment of the Jewish Federation Apartments’ mission. According to the president of the Jewish Federation Apartments, that I interviewed, the place is predominantly occupied by Jews but this may only be so due to the fact that the apartments are a public service offered by the Jewish Federation of Greater Buffalo. Another reason this may be so is due to the fact that qualification for occupancy/tenancy is guide by the Jewish tradition. This, and many factors, has seen the apartment’s occupancy be mainly of Jewish oriented persons, though there are other cultures and other religious occupants such as the Polish, Italians and Persians. The Jewish Federation Apartments has always advertised or sought to attract applicants from all cultures religions, ethnicities and communities and this has seen it achieve its current diversity of occupancy cultures. The Jewish Russian community seems to be one that has the highest occupancy numbers; however, other communities are also increasing in number. In the past approximately half of the Jewish Federation Apartments was from the Jewish Russian community that moved to America a long time back. However, in recent years, this has changed and the Jewish Russian community seems to be reducing to about 35-40% of the whole community says the Jewish Federation Apartments president. Despite having an open invitation to all ethnics and religions and communities, the Jewish Federation Apartments seems to have low attraction of the African American community. The main reason why there seems to be no African Americans is that, the community seems slow to accepting change from their communities and neighborhoods. The African Americans seem not too keen on moving from their neighborhoods. This then explains why Jewish Federation Apartments’ occupancy has no African Americans despite there being a waiting list of the community, reveals the Jewish Federation Apartments president during the interview. Current occupation in the apartments is mainly of whites as African American communities are slow in taking up the challenge of change that may come from moving from their communities. In the past the African American were tenants in the apartments, however, they seem to have moved out since currently there are only a white population of tenants remaining. All these were revelations from the interview that I carried out with the president of the Jewish Federation Apartments. Despite there being a waiting list from the African Americans at the Jewish Federation Apartments, they do not want to move there yet. 2) Describe the agency’s cultural and linguistic competency plan Culturally, the Jewish Federation Apartments agency has been diversified, however with a reduced attention and interest from the African American community. The agency’s efforts to attract all communities to consider occupancy at the apartments have been generally attractive and open to all. Advertisement for apartments is open to everyone who is over 62 years and those who are above 18 and are mobility-impaired. The culture of the agency is to care safeguard and ensure that every tenant’s decency and dignity is enhanced. The current situation seems to lean more on the Jewish setting. Since the agency is in a predominantly white community, the cultural orientation may be leaning to the whites’ culture. The African American community on the other hand seem to be holding on to their cultures since they seem adamant about moving to the Jewish Federation Apartments despite a past occupancy and application for consideration for tenancy. Jewish Federation Apartments agency culture is that of a friendly and social environment that allows the tenants to interact though there are policies that govern occupancy of the premises by ‘outsiders’. One may therefore be right to say that the agency is well out to protect the qualified tenants and the community of Jewish Federation Apartments. One culture that the Jewish Federation Apartments community seems to have adapted is that of organized friendly activities that ensure all tenants have some sought of meeting point to engage in friendly socializing activities. In this way, many who may be old and rather disoriented would be uplifted emotionally and spiritually. By using a clear and concise tenant handbook, the agency’s aim is to give clear tenancy regulations that must be followed. By doing this, the agency is able to enhance the culture of organization and responsibility. This means that tenants are able to correlate and live peacefully with one another. The cultural plan of the agency is to maintain an open community culture that would ensure that all tenant correlate and live with harmony under the rules and regulations. Adequate, clear and precise communication has been one main challenge for the agency. Clear communication among all thee different language speakers, understanding each other and having clear and understandable communication with the agency are among the language challenges the agency faced. The legal tenancy documents print language, as well as all kinds of communication have to be clear and understandable. Linguistically, there has to be clear communication in order for all to understand each other. In order to make this possible, the agency would have to produce/print communication materials in understandable tenants’ languages. In the past, the agency printed documents in two main languages; English and Russian. This may be a sign that other language speaker, though of minority groups, may also desire to be able to get materials written in their language so they can understand. Legal documents are important and crucial and must be well understood to avoid any legal or regulatory conflicts. The agency may make plans to ensure that all tenants get these legal tenancy documents in languages that they can understand, however, since people who speak other languages seem to be quite few to justify the cost of translating these documents to specific individual languages. Past translations made to Russian have proven challenging since Russian tenant challenge the agency for not giving accurate translations. This may be a challenge of language translation that may affect may other language translations unless there be a specialized organization making standard and accurate translations. Lack of an official translation made the U. S. Department of Housing and Urban Development (HUD), want to translate English to other languages such as Russian, Spanish, French, Polish, Chinese and other languages. Though this has not been done by HUD yet, it would give positive response if done, says the agency president. If the U. S. Department of Housing and Urban Development (HUD) translated, the tenants may feel that the translation was done accurately and of higher standard. In the past, the agency had tried to make Russian translations as this would seem cost effective considering the Russian population that justified the translation efforts. The main translators that the agency has used in the past for the Russian language were the language institute as well as Russian translators. This has however not proven to be fully accepted by the Russian community. The community claims that the translations are not accurate hence posing a translation challenge to the agency. The main plans made by the agency to bridge cultural and language barriers are: †¢ From the interview with the Jewish Federal Apartments’ president, it seemed apparent that language would be most tasking and most challenging to the agency to deal with. During meetings tenants have had to come with translator who would translate to them so they would understand the meeting proceedings. †¢ The agency has made efforts to have its notices written in Russian as well and placed on the bulletin board. This would be a sign that the agency is making an effort towards fulfilling the laid out cultural and linguistic competence outlined by the National Standards on Culturally and Linguistically Appropriate Services (CALS). †¢ In an effort to make communication between the agency and the tenants clear, when a tenant goes to the agency offices, he/she has to go with a translator who may be a relative, friend or fellow tenant. This, as easy as it my seem, is one of the many culturally and linguistically challenging issue that the agency may have to address urgently as availability of a good and accurate translator may require one who is neutral well versed with both languages i. e. the agency’s and tenant’s languages. †¢ English training is offered by the agency twice a week at the agency premises. This seems to be one of the agency plans to make communication with the tenant s easier and cost effective instead of having to translate all communication materials and finding a translator for each tenant speaking other languages. The main challenge with this kind of plan may be the ability, willingness and availability of the tenants to attend the classes. Great efforts were made in housing and urban development programs to facilitate affordable housing. Culturally competent services did not have a successful impact. To prove this, one may say that even with bilingual services and culturally appropriate information, caregivers do not consider that many minorities did not read or write in their native tongue, so that traditional mainstream communication methods were not reaching them. More importantly there were still not enough minority providers and caregivers (cited in Lecca et al, 1998). All plans by the agency to ensure that it conforms to the standards of CALS may seem rather wanting. However in order to ensure standard culturally and linguistically appropriate services, the agency would have to put more effort into ensuring that all tenants cultural and language needs are considered and integrated into the agency’s policies and culture. It may be recommended to the agency to work with HUD and CALS and other human service organizations to ensure a level of conformity to the standardized operational policies. Cultural competence is based on an organization’s policies, principles and structures working effectively across all cultures. Organizations have to contain the capacity to value diversity in cultures and linguistics, carry out self assessment to ensure they can manage the dynamics of visible diversity, have cultural knowledge and adapt to the diversity and cultural differences of the people and communities they serve/work with. In this way all individuals will have a sense of care and respect, decency and dignity as well as pride in their culture and language. This is the agency’s main objective and one that may help it conduct a self assessment to ensure conformity to these basin cultural competence guidelines . Organizational processes of policy making, management and administration as well as service delivery should be based on the foundation of cultural competence by considering and integrating the community or those they serve in all processes. The agency’s capacity to offer effective communication and convey information that is easily comprehended by all persons including those with low English proficiency, seemingly low literacy, and/or any form of disability would only be reviewed by the agency itself. The current situation at the agency implies a need for this to be accomplished to ensure all tenants’ cultural, linguistic and communication needs are well catered for. 3) Examine how the policies are implemented The Jewish Federation Apartments agency follows policies developed by the U. S. Department of Housing and Urban Development (HUD). The HUD leases are the ones that have to be implemented and used by every house and its rules have to be followed. Individual human and support services offered by the agency have to be in the preferred language and communication medium of the tenants and community served. For this to be accomplished, the human service organizations such as the agency have to ensure that the policies conform to the government and/or local mandates that may be governing language access. Besides the lease document developed by HUD, the agency has house rules it has developed and documented. This two guiding documents have used at the agency by all tenants and observed by the staff, all communicated in English and Russian. All documents pertaining to the lease and house rules are communicate and provided to all tenants so as to ensure smooth operations at the agency apartments. According to Lecca et al, the health social and human service practitioners of today are no longer faced with patients/consumers of only one culture, but also with those who are of different cultural backgrounds and with different needs. With the changing and current demographic settings, agencies and human service providers have then to be culturally competent so as to meet the rapidly growing minority population. 4) Design a cultural and linguistic competency policy for the agency and suggestions of implementation strategies to improve the cultural and linguistic competency of the agency. Most social scientists and human service experts agree that if our community is more educated, better trained and healthier, productivity is an inevitable result. Housing projects and alternative community training employment and educational services have also incorporated culturally based competence service and methodologies with some success. In order for the agency to be competent in cultural and linguistic policies, there has to be a level of commitment that is not dependent on the availability of resources but rather on the aim of equitable, respectful, understandable and effective human service delivery. In order for this to be effective, a change in policy and policy implementation processes has to be implemented. Linguistically and culturally all ethnic and religious communities must be equally considered and served. All services offered by the agency have to be equally and clearly communicated to all culturally and linguistically diverse tenants. This kind of communication must also be clear, concise and understandable in the tenants preferred language and mode. In a bid to make this quest for equal, clear and understandable communication, the agency must collect all relevant data and information on all the tenants’ ethnicity, religious, cultural and family background before the lease of tenancy is offered and tenancy in commenced. Culturally and linguistically competent policies and communication frameworks have then to be implemented to ensure that the agency is culturally and linguistically competent. A policy or policies that may be implemented would be: †¢ Board of Directors and staff must exhibit behavior that can help build trust and understanding in the diverse agency. †¢ The agency has to strive to promote a feeling of acceptance for all tenants and staff to ensure both do work together to make the agency culturally and linguistically competent. †¢ The agency must be culturally and linguistically sensitive to the values of its management and operational processes and techniques. †¢ When the Jewish Federation Apartments’ tenants express doubts, concerns and feelings of need for some help or action to be taken on any given issues, whether it concerns their tenancy, environment or service, the agency must demonstrate acceptance and understanding of the problems by identifying clearly, the employees concerns and discussing them thoroughly. †¢ The agency must show consideration, respect and understanding to all tenants at the apartments. †¢ Since minorities may not be prompt and willing to reveal that they may not understand the language of communication, all modes of communication such as diagrams should be used to ensure that agency-tenants communication is clear and understandable. †¢ All communication whether verbal or written should be in the tenant’s preferred language, respectable, concise and understandable. †¢ The agency should implement strategies to recruit, retain and promote at all levels of the organization, diverse staff and leadership that represents the demographic qualities of the Jewish Federal Apartments’ tenants. In the past the agency seemed to have been challenged by the notion or reality of having to conform to standard culturally and linguistically competence. Currently this may be achieved if only the agency would: †¢ Work with the existing standard and well known translators to make translation of all communication materials that all can understand. †¢ If translators are needed the agency should try and have staff be the ones translating other that tenants bringing their own translators. This would help them avoid situations where a tenant’s own translator, being a relative or friend, being unable to translate some word that may be embarrassing. †¢ The agency should offer language assistance at no cost and inform the tenants that this service is available by posting a notice on the notice board. This would ensure that all tenants are informed of the ‘right’ to language assistance. †¢ Knowledge and general understanding of the Jewish Federal Apartments tenants’ cultures should be encouraged for all staff. This would help them communicate effectively especially in case of an emergency. In conclusion, in order for the agency to attain effective and efficient culturally and linguistically competence, it will have to embrace the fact that diversity of cultures, languages, ethnics e. t. c. in inevitable. This will then help the agency ensure that its prepared for competent service delivery. References Jewish Federation Apartments (2007), Tenant Selection. Retrieved April 19, 2009, from http://www. jewishfederationhousing. org/selection. html Lecca, Pedro J. , Quervalu, I. , Nunes, J. V. , Gonzales, H. F. (1998). Cultural Competency in Health, Social and Human Services: Directions for the Twenty-first Century. NY: Garland Publisher. Fong, Rowena (Ed). (2004). Culturally Competent Practice with Immigrant and Refugee Children and Families (Social Work Practice with Children and Families). NY: The Guilford Press. U. S. Department of Health and Human Services Office of Minority Health (2001), National Standards for Culturally and Linguistically Appropriate Services in Health Care. Retrieved April 14, 2009, from http://www. omhrc. gov/templates/browse. Aspx? lvl= 2lvlID=15 U. S. Department of Housing and Urban Developments Office of Policy Development and Research (2009), About HUD. Retrieved April 16, 2009, from http://www. hud. gov/ about /index. cfm Personal communication, April, 2009

SELLARS AND THE MYTH OF THE GIVEN :: essays research papers

SELLARS AND THE "MYTH OF THE GIVEN" To be presented at the Eastern Division APA Meeting to be held at the Washington Hilton & Towers (Washington, DC) on Dec. 27 - 30, 1998: Book discussion: Wilfrid Sellars's Empiricism and the Philosophy of Mind (International Ballroom West, Wed., Dec. 30, 1:30 p.m. - 4:30 p.m.) -- Published with the permission of Prof. Alston. Since the body of the paper will be distinctly critical, I would like to begin by paying tribute to Empiricism and the Philosophy of Mind (EPM) as one of the seminal works of twentieth century philosophy. I still remember the growing excitement with which I read it when it first came out in Volume I of the Minnesota Studies in the Philosophy of Science (1956), in the Detroit Airport, of all places. (My colleague, Tamar Gendler, remarked to me that I was probably the only person there reading Wilfrid Sellars, the others, no doubt, reading best sellers.) Over the ensuing decades the excitement, though never wholly extinguished, has been adulterated by numerous second thoughts, some of which will be expounded here. Having already taken issue with Sellars' general argument against immediate knowledge in section VIII of EPM and elsewhere, in my essay "What's Wrong with Immediate Knowledge?"1, I will concentrate here on his complaints about "the given". But I must admit at the outset that it is not easy to pin down the target to which Sellars applies that title. At the beginning of EPM Sellars makes it explicit that though "I begin my argument with an attack on sense-datum theories, it is only as a first step in a critique of the entire framework of givenness". (128)2 But just what is this "framework of givenness" of which sense-datum theory is only one form? A bit later he says ". . . the point of the epistemological category of the given is, presumably, to explicate the idea that empirical knowledge rests on a 'foundation' of non-inferential knowledge of matter of fact". (128) That makes it sound as if any foundationalist epistemology is a form o f the "myth of the given". And I am far from sure that this is not the way Sellars is thinking of it. Nevertheless, for present purposes I will construe the commitment to the given as more restricted than that, identifying it with one particular way of thinking of "non-inferential knowledge of matter of fact".

Business Structure, Recommendations by Accountants

?Accountants are in a position to provide advice to business owners to determine which organization structure is best for their particular business venture. Imagine that you were approached by a friend or relative interested in starting a specialty business to design men and women clothing. Discuss the advantages and disadvantages of at least two (2) forms of business structures. Make a recommendation regarding the structure your friend or relative should use based on this particular venture. Explain your rationale.Based on your recommendation regarding the appropriate business structure, explain the major advantages and disadvantages of the business owner with minimal accounting experience maintaining the company's books instead of hiring an accountant. Discuss the major impact to the users of accounting statements if the statements are prepared in error. Provide support for your position. The first business structure that I would recommend, would be a partnership I would inform the m that general partnerships consist of two or more partners who are both responsible for the business.They share the assets and profits, as well as the liabilities and management responsibilities for running the business. Some benefits of general partnerships is their simplicity and flexibility. General partnerships are usually less expensive to form and require less paperwork and formalities than corporations, limited partnerships or limited liability partnerships. General partnerships can choose a centralized management structure, like a corporation, or a completely decentralized structure, where every partner is actively involved in the management of the business.Other advantages of a general partnership are that the partners can combine resources and share the financial commitment. Some disadvantages to general partnerships, principally liability. General partners are personally liable for the business debts and liabilities. Each partner is also liable for the debts incurred by the actions of other partners. Because of this potential personal liability, general partnerships are limited in their ability to raise money and attract investors.The second business structure that I would recommend and I think would be most beneficial to both parties would be an LLC (Limited Liability Company). A limited liability company, is a new form of business organization that is certainly worth consideration. It has several features that create favorable tax treatments, as well as protection from personal liability. Since the status of the LLC form of organization varies somewhat from state to state, be certain to find out how your state's law applies.Some of the advantages of an LLC are, LLC allows for an unlimited number of members however, if the LLC has just one owner, it will be taxed as a sole proprietorship. The LLC allows for the special allocation of profits the disproportionate splitting of member profits and losses in different percentages than their respective p ercentages of ownership. This means that members can enjoy the benefits of receiving profits and writing off losses in excess of their individual ownership percentage.The members enjoy limited liability, which means they are personally protected from any liability of the LLC and successful judgments, as well as from the LLC itself. And just with all advantages there are always disadvantages. Each member's pro-rata share of profits represents taxable income–whether or not a member's share of profits is distributed to him or her. The managing member's share of the bottom-line profit of the LLC is considered earned income, and therefore is subject to self-employment tax.The member’s share of bottom-line profit is not considered earned income because the members are considered to be inactive owners therefore, the members do not qualify for special tax-favored â€Å"fringe benefit† treatment. As a member of an LLC, you are not allowed to pay yourself wages. I would s trongly recommend going with an LLC simple because there is a lot less risk involved. There is a large percentage that businesses fail in the first year, and with that being said you don’t want to lose your business and you personal property too.

Religion and Grand Zoroastrian Nation Essay

It fills my heart with joy unspeakable to rise in response to the warm and cordial welcome which you have given us. I thank you in the name of the most ancient order of monks in the world; I thank you in the name of the mother of religions; and I thank you in the name of the millions and millions of Hindu people of all classes and sects. My thanks, also to some of the speakers on this platform who, referring to the delegates from the Orient, have told you that these men from far-off nations may well claim the honour of bearing to different lands the idea of toleration. I am proud to belong to a religion which has taught the world both tolerance and universal acceptance. We believe not only in universal toleration, but we accept all religions as true. I am proud to belong to a nation, which has sheltered the persecuted, and the refugees of all religion and all nations of the earth. I am proud to tell you that we have gathered in our bosom the purest remnant of the Israelites, who came to southern India and took refuge with us in the very year in which their holy temple was shattered to pieces by Roman tyranny. I am proud to belong to the religion, which has sheltered and is still fostering the remnant of the grand Zoroastrian nation. I will quote to you, brethren, a few lines from a hymn which I remember to have repeated from my earliest boyhood, which is every day repeated by millions of human beings: ‘As the different streams having their sources in different places all mingle their water in the sea, so, O Lord, the different paths which men take through different tendencies various though they appear, crooked or straight, all lead to Thee’. Quoted from Siva Mahimnah Stotram 7. The present convention, which is one of the most august assemblies ever held, is in itself a vindication a declaration to the world of the wonderful doctrine preached in the Gita: ‘Whosoever comes to Me, through whatsoever form I reach him; all men are struggling through paths which in the end lead to Me’. Quoted from Geeta 4:11. Sectarianism, bigotry, and its horrible descendant, fanaticism, have long possessed this beautiful earth. They have filled the earth with violence, drenched it often and often with human blood, destroyed civilization, and sent whole nations to despair. Had it not been for these horrible demons, human society would be far more advanced  than it is now. But their time is come; and I fervently hope that the bell that tolled this morning in honour of this convention may be the death-knell of all fanaticism, of all persecutions with the sword or with the pen, and of all uncharitable feelings between persons wend ing their way to the same goal.

Free Essays on Descriptive Paper

A Candle Burning caught my eye. That’s the title of a piece of art inthe San Antonio College Art Building. It’s a very simple black and white picture of a candle in a candle holder and a book. The twelve by eight wooden frame that hangs on a wall in the Art Building is painted white. With in the frame there is a wide white cardboard border. The border is three inches wide on the left and right. On the top and bottom it’s two inches wide. The border leaves a eight by five rectangaler opening. Inside the eight by five rectangler opening is a pitch black background. On the upper left hand corner there is a candle holder. Not just any candle holder. It could possible be antique. The metal appears rusty and worn, like it’s been used on many pitch black nights. It is shaped like a pear on the bottom. There are two circular handles on th upper portion of the holder. One handle is on the right the other on the left. The handles are connected to the part that holds the candle. Which looks like a cone with a circular opening. The circular opening is where the white candle is placed. It appears to be four inches long and half a inch in width. The candle is pretty much your classis cylinder romantic dinner table candle. The candle has been used before, because there is wax that has dripped on the side of the candle and dried. On the lower right hand corner of the picture there lyes a book. The book is a three by four rectangl. The cover is white with black Times New Roman lettering. The book is titled Practical Candle Burning, by Raymond Buckland. The subtitle reads â€Å" Spells and Rituals for Every Purpose.† On the upper right hand corner of the book cover there is a lit candle. This candle is cylinder , white and thin. The candle holder on the book cove is simple. It’s one inch thick and one in length.... Free Essays on Descriptive Paper Free Essays on Descriptive Paper A Candle Burning caught my eye. That’s the title of a piece of art inthe San Antonio College Art Building. It’s a very simple black and white picture of a candle in a candle holder and a book. The twelve by eight wooden frame that hangs on a wall in the Art Building is painted white. With in the frame there is a wide white cardboard border. The border is three inches wide on the left and right. On the top and bottom it’s two inches wide. The border leaves a eight by five rectangaler opening. Inside the eight by five rectangler opening is a pitch black background. On the upper left hand corner there is a candle holder. Not just any candle holder. It could possible be antique. The metal appears rusty and worn, like it’s been used on many pitch black nights. It is shaped like a pear on the bottom. There are two circular handles on th upper portion of the holder. One handle is on the right the other on the left. The handles are connected to the part that holds the candle. Which looks like a cone with a circular opening. The circular opening is where the white candle is placed. It appears to be four inches long and half a inch in width. The candle is pretty much your classis cylinder romantic dinner table candle. The candle has been used before, because there is wax that has dripped on the side of the candle and dried. On the lower right hand corner of the picture there lyes a book. The book is a three by four rectangl. The cover is white with black Times New Roman lettering. The book is titled Practical Candle Burning, by Raymond Buckland. The subtitle reads â€Å" Spells and Rituals for Every Purpose.† On the upper right hand corner of the book cover there is a lit candle. This candle is cylinder , white and thin. The candle holder on the book cove is simple. It’s one inch thick and one in length....

18 ACT Tips and Tricks to Improve Your Score

18 ACT Tips and Tricks to Improve Your Score SAT / ACT Prep Online Guides and Tips Looking for some quick fixes to improve your ACT scores? Look no further. In this article, we give you severaltips and tricks for the ACT so that you can get your best possible scores on every section. First, I'll go through specific tips for each of the five sections (English, Math, Reading, Science, and Writing). Then, I'll provide you with overall tips you can use throughout the test.Note that these are all last-minute test-taking advice tidbits rather than in-depth study hacks. Therefore,it's best to view them as light icing on top of a delicious cake representing the ACT expertise you've developed over a longer period of time. ACT English Tips The first section you'll take on the ACT is the English section, which focuses on your knowledge of grammar as well as your editing skills. #1: Choose the Most Concise Answer ACT English questions look for answers that result in the most straightforward, logical sentence structure, so try to find the choice that provides all of the necessary information for the sentence to make grammatical sense- and nothing extra. The best writing says what it needs to say clearly and concisely! #2: Read the Paragraph First A good plan of attack for ACT English is to read the whole paragraph that has the sentence you must revise before you look at the answer choices.This will give you context for your choices and a better grasp on the structure of the sentence and how you might need to change it.With this strategy, you can reduce the number of errors you make caused by careless misreadings. #3: Be Careful With "No Change" Answers On ACT English questions that ask you to choose the answer that makes a sentence grammatically correct, you'll have the option to pick "No Change." This is a dangerous choice because if you aren’t aware of more obscure grammar rules, you might be tempted to choose it on some questions for which the sentence actually can be improved. Thus, it’s really important to double-check all other answers before settling on "No Change" as the correct choice. That said, keep in mind that "No Change" really is the correct answer around25-30% of the time it's an option, so don't second-guess yourself if you're relatively certain there isn't an error. Read the sentence through with each of the possible suggested changes before you bubble in â€Å"No Change† to ensure that you’re ultimately making the right call. ACT Math Tips Up next is the ACT Math section. Here, we give you two key tips you'll need to know in order to get a high Math score on test day. #4: Pay Attention to Diagrams The ACT Math section will often provide you with diagrams of figures that describe the problem you’re trying to answer.It’s important to pay attention to these figures, asthey will give you clues about which answer choices are the most logical. If a problem asks you to figure out an angle, for example, and some of the choices are acute while others are obtuse, you’ll be able to eliminate at least a couple of these answers just by looking at the diagram.If it doesn’t seem like an answer is possible based on the visual aid alone, it’s usually safe to cross it out. #5: Plug In Answers and Numbers Two of the most important strategies to help you confirm you've got the correct answer on a math problem are to plug in answersand plug in numbers. Here's how to plug in answers: if a question asks you to solve for x,simplyplug each answer choice back into the original equation and see which one works. This will tell you which answer choice is the correct one. You don’t even need to really solve the problem! Plugging in numbers is a little different. With this strategy, you'll choose random numbers to plug into algebraic variables. This strategy lets you analyze the problem using real numbers instead of unknowns, and works best for questions with multiple variables. While helpful, these strategies can sometimes be more time consuming than just solving the equation directly, so only use them as a last resort if you're stumped. All you gotta do is find the right answer cord. ACT Reading Tips With ACT Reading- the third section on the test- you'll need to know how to read and interpret passages both quickly and accurately. #6: Start With Your Strengths The ACT Reading section is always structured the same way with four topic areas in the same order. Each topic corresponds to a passage or pair of passages.These topics are as follows: Prose fiction/literary narrative Social science Humanities Natural science To make sure you’re getting the most out of this section, start by reading the passage(s) that correspond to the topic area in which you are most comfortable.This might simply mean starting with subject matter that is most interesting to you and will thus make for a quicker read. This way, you can get the questions that are easiest for you out of the way first and won’t risk running out of time before you have a chance to answer others. #7: Skim Passages There’s a lot of time pressure on the ACT Reading section, so try to read the passages as efficiently as possible.For some students, it might be manageable to read passages normally and still have enough time to finish the section, but you have to be a really quick and thorough reader in order to pull this off. The best strategy for most people is to skim the passages instead.In order to skim effectively,read the introduction and conclusion paragraphs as well as the first and last sentences of every body paragraph.This will give you a good overview of the main ideas and allow you to answer most main point questions.When you get to questions about details, you can then reread specific parts of the passage if necessary. ACT Science Tips For the Science section, you'll need to know how to interpret data and must answer questions dealing with graphs, tables, and scientific experiments. Here are our two best tips. #8: Do the Conflicting Viewpoints Section Last Theconflicting viewpoints section on ACT Science is usually the most time consuming for students. In case you’re not familiar with it, this part of the section asks you to read two or three passages that detail different viewpoints on a scientific issue.You'll then answer questions about these viewpoints and how they relate to one another. Since this is more reading-intensive and can eat up a lot of time, it’s best to save this part for last so that you don’t end up missing other questions later on in the section that will be quicker and easier for you to answer. #9: Rely On Visuals The ACT Science section hits you with a lot of complicated terminology and unfamiliar facts that make it seem overwhelming.The best policy when faced with all of this information is to ignore it and go straight for the graphs, which should provide enough information for you to answer the majority of the questions you’re faced with. Most of the information you’re given is just extra stuff thrown in there to make this section seem more difficult than it really is. In reality,ACT Science is more about logical reasoning and data interpretation than it is about actually knowing any science. As long as you can read the graphs, you'll be fine! If you can't read this graph, drink more coffee. ACT Essay Tips The ACT Writing section, or Essay, is an optional section and the last one you'll take (if you signed up to take it). Below, we give you two expert tips to help you get the Essay score you deserve. #10: Pres Since ACT Essay prompts are relatively predictable, you can do some of your own essay planning before the test to save yourself time and stress.Choose concrete examples from art, history, literature, and/or personal experience; try not to use hypothetical or vague examples to support your points. Keep in mind that all of the facts you use in your essay don’t necessarily have to be true. Graders don’t have time to fact-check, so they'll take everything you write at face value. This means you can make up statistics or historical facts to support your thesis, and you won't be penalized! #: Write a Great Intro and Conclusion It’s likely that the essay graders will read your introduction and conclusion more closely than they will the rest of your essay. If they can find your thesis easily, you're already on the right track to earning a great Essay score.As long as you have body paragraphs that make sense and support the points outlined in your thesis, graders will likely give you at least a 4 in the Organization and Ideas and Analysis domains. You'll also need to write a conclusion paragraph thatrestates your thesis andshows a strong understanding of how all your points relate to one another. If you can demonstrate basic knowledge of how to logically structure an essay and stay on topic, you'll be good to go. Overall ACT Tips Now, let's wrap up with some general ACT tips to help you feel more confident for test day. #12: Skip Hard Questions On the ACT, time pressure is a very real problem for many students. To avoid losing points, you need to learn to skip questions that are giving you trouble before they eat up too much of your time.â€Å"Too much of your time† means something different for each section: English: more than 30 seconds per question Math: more than 60 seconds per question Reading: more than 45 seconds per question Science: more than 45 seconds per question As a rule of thumb, if you feel like you’re not any closer to figuring out a question after about 30 seconds, move on.Circle that question so that it’s easier to spot later on when you want to go back to it. Then, make a quick pass through the whole section and answer all of the easy questions first so you don’t miss points by running out of time before you're able to get through everything. #13: Use the Process of Elimination For every section of the ACT, use the process of elimination as your main strategy for attacking tough or confusing questions.This ties into the fundamental rule of ACT reading, which says that for every question there is only one completely correct answer- the rest can be eliminated based on evidence in the passage. The process of elimination is more foolproof than trying to pick out the correct answer from the pack. Look for reasons to get rid of choices rather than reasons why they might work. This will help you be more picky about which answer you bubble in, and will also prevent you from thinking that more than one answer might be correct.If there’s even one tiny thing out of place in an answer choice, get rid of it! #14: Bubble at the End You can save time on the ACT bywaiting until the end of a section to bubble in your answers. This cuts down on your time per question by letting you avoid the process of going back and forth between your test booklet and answer sheet.It’s more efficient to circle the answers you choose in your test booklet and then fill them in all at once later. Before using this tip, though,make sure you can reliably finish the section with at least three to five minutes to spare!Don't risk running into a situation in which you don’t have enough time to bubble in your answers even though you’ve gone through all of the questions. Just as you are legally obligated to pop all of the bubbles in a sheet of bubble wrap, so too must you fill in all bubbles on the ACT. #15: Answer Every Question Since there isno penalty for guessingon the ACT, make sure youfill ineverybubble!An incorrect answer and an unanswered question both have the same impact on your raw score, so even if you have no idea how to answer something, it's best to go ahead and guess anyway. #16: Get a Good Night's Sleep the Day Before the Test It might sound cheesy, but you'll feel a lot more prepared (and awake) on test day if you get a solid amount of shuteye the night before the test. How many hours you need to feel well rested varies depending on the person, but generally it's good to aim for at least eight hours of sleep. Heading into test day feeling sleepy and exhausted can dramatically affect your ability to focus and potentially lower your score. So get to bed early! #17: Eat a Hearty Breakfast In addition to the tip above, it's equally important to eat a healthy, satisfying breakfast before you take the ACT. This way you'll feel more awake and energized before taking the test. What's more, you won't have to worry about a growling stomach later on! #18: Stay Calm The most important thing to remember during the ACT is to keep a cool head.Especially given the time pressure, students who suffer from test anxiety often freak out if they have to skip a few questions.Don’t let this happen to you! Keep moving forward and answer what you can.You might find questions that initially seemed impossible are much easier when you come back to them. The nice thing about the ACT is that once you get through a section, you’re completely done with that subject. So you won’t have to worry about it until the next time you take the test (if that time even comes!). Review: 18 Tips for Improving Your ACT Score You can quickly improve your section scores on the ACT if you remember to use these 18 tips before and during the test. Let's recap: ACT English Tips Choose the Most Concise Answer Read the Whole Paragraph First Be Careful With "No Change" Answers ACT Math Tips Pay Attention to Diagrams Plug In Answers and Numbers ACT Reading Tips Start With Your Strengths Skim Passages ACT Science Tips Do the Conflicting Viewpoints Section Last Rely On Visuals ACT Essay Tips Pres Write a Great Intro and Conclusion Overall ACT Tips Skip Hard Questions Use the Process of Elimination Bubble at the End Answer Every Question Get a Good Night's Sleep the Day Before the Test Eat a Hearty Breakfast Stay Calm Remember, these are quick fixes that aren’t substitutes for studying content and gaining a deeper understanding of your mistakes.You should read some of our other articles, like this one on how to get a 36 on the ACT, to supplement your use of these tips and tricks! What's Next? If you're looking to do some more hardcore studying, take a look at this list of the top 10 books you should be using for ACT prepand this list of the best websites for ACT prep. Are you taking the ACT soon and need some advice on last-minute strategies you can use? Here are the bestguides to read for last-minute ACT prep. Haven't scheduled your test date yet? Find out the best ACT date for you! Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep classes. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our classes are entirely online, and they're taught by ACT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. 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Techniques of 21st century political speech writing Essay

Techniques of 21st century political speech writing - Essay Example The following tools of successful political speech writing reveal a curtain of mystery from this rhetoric master skill. Imagery means, such as metaphor and simile: â€Å"Like being savaged by a dead sheep†. This simile appeals to the audience and makes an emphasis on required issues clearly. It goes without saying and it’s no wonder that usage of imagery in political speeches bears fruits: in one way or another, subconsciously or not, the recipient audience looks in their memories for a certain image thus information encoded is engraved in their minds. Another technique, such as repetition, is considered to be relevant in political speech writing too. More often it is claimed that anaphora, which is repetition of the first words of each line, is generally used. It is also possible to use repetition inside the sentence, for example: â€Å"There are some of us... who will fight, fight, and fight again to save the party we love.† or â€Å"Ask me my three priorities : education, education, education†. In such a way repetition engraves the most crucial aspects of political speech. Nevertheless it is necessary to underline that usage of repetition throughout the speech can be boring and ineffective.

Gibraltar Airport Case Study Example | Topics and Well Written Essays - 500 words

Gibraltar Airport - Case Study Example This means that the traffic lights guide on the mode of operations between the two systems (Archer, 2006). They decide when the road traffic should go and when it should stop. This is also the case of the air traffic. There is the danger of collision of the two forms of traffic that are hugely dependent on the traffic lights. The airport is surrounded by huge buildings and many highly piled up rocks. There is the silent danger of plunging into the buildings or the rocks nearby. This will be disastrous for the airport, planes, road users and ultimately the passengers. The traffic lights that act as the essential guide for the planes can seriously malfunction. This will cause huge aspects of relying the wrong information and signals. The incoming traffic and outgoing traffic could then crush into each other (Archer, 2006). In many instances there are very many mishaps that have occurred at the airport. Once crew of a Boeing flight lost visual contact of where they were supposed to land. They missed the runway and they crash landed. The intersection between the road and runway has had many mishaps (Archer, 2006). They include the fact that traffic lights have on several occasions misguided the pilot and drivers. This has resulted in the flow of both the users of the road and the landing plane. Once, there was a police chase down the highway. It was difficult and stressful for the planes pilots, the police and the people being chased. This was because of the urgency of their situations and the nature of the flow of traffic (Archer, 2006). The airport should have its own space. This means that the road highway will have to be shut down or underground tunnels built. This is because the co-existence of the traffic flows posses a huge danger. There should be clear well labelled signs that cater for each and every traffic that flows in its created space. This will ensure that all parties understand what is going on, in all avenues and angles of