Finnie Walsh

Many people say that you must have plenty in common with someone in order to be their best friend. However, in the novel Finnie Walsh by Steven Galloway, this is not the case. Finnie and Paul have a few things in common, such as their passion for hockey, but they were (for the most part) complete opposites. Paul's family has a struggle with money throughout the duration of the novel, while Finnie's family is quite wealthy. After Mr. Woodward's accident, Finnie is struggling to escape the guilt; meanwhile, Paul is able to let it go. Finnie is a risk taker along with being very outgoing; but on the contrary, Paul is very timid and takes everything in stride. Paul and Finnie have few things in common; however, that is what makes them such great friends. Everyone in town knows how wealthy the Walsh family is. It is exploited across town through the pulp mill, multiple shops, and their large estate. After the loss of his wife, Mr. Walsh wants to give nothing but the best to his four sons. The downfall to that is Mr. Walsh is so busy and obsessed with the mania of owning things, that he neglects his sons. Finnie dislikes the impression his family leaves on the town and as a result, he humbly takes less and uses his money for important things. Paul's family is not the most financially stable family in town; fortunately, they are a stable family. The Woodwards love and support each other and they are astonished when Finnie be-friends Paul. â€Å"When I met Finnie Walsh, I was too young to realize that we weren't supposed to be friends† (pg. 2). Thanks to Finnie's blessing, Paul's dream of playing hockey eventually becomes a reality. The Woodwards accept Finnie as one of their own, and give him the attention he strives for from his over-achieving father. This is one of the reasons Finnie feels more guilt about Mr. Woodward's accident than Paul. After Paul's father gets in the terrible accident at the Walsh's pulp mill, things are never the same. A feeling of overwhelming guilt consumes Finnie. He feels that if he had been a better goalie, Mr. Woodward would not have been kept awake, resulting in him not falling asleep and work and losing his arm. Finnie forces himself to become a much better goalie after that awful day. To Finnie, hockey was about life and death†¦ It was a religion†(pg. 87). The only downfall to Finnie wanting to be a better goalie is that he becomes obsessed. Mr. Woodward does not resent nor blame Finnie for this tradgedy, unfortunately, Finnie can't lose his guilty conscience. On the other hand, Paul obviously suffers from guilt as well, but the more he matures, the easier it is for him to come to termsthat is not his fault. He decides to join hockey souly for the love of the game and not because of the accident. As much as Paul loves hockey, he does not let it consume his life. Paul is more understanding than Finnie about the accident, and does not allow it to affect him for the rest of his life. Although Paul does not allow the accident to take over his life, he does change because of it. The accident leaves Paul to be a lot more cautious and more worry-some. Despite his cautious personality, he finds himself trying new things and taking risks because of Finnie. â€Å"†¦ Without Finnie Walsh, I probably wouldn't have had the courage to do half the things I did†(pg. 22). Finnie teaches Paul many important life lessons such as not taking things for granted and not going through life unnoticed. Finnie is the youngest of the four Walsh brothers. In attempts to stand out and get some attention, he is very outgoing and risky. He gets sick of following in his brothers footsteps and tries everything to be an individual. He shares the passion of hockey with all his brothers and plays with them even though he gets bludgeoned and critisized. Finnie is idolized by Paul due to his spontanious attitude, courage, and ability to understand everyone. Paul learns many things from Finnie that he uses throughout his life. Having things in common with a best friend is usually important. Finnie Walsh illustrates that occassionally you do not need to be the same as someone to be their best friend. Finnie is a lot more financially stable than Paul; however, his family isn't very functional. The accident haunts Finnie for the rest of his life, while Paul is able to look past it. Finnie is much more outlandish than Paul but Paul learns many things from him. The pair of boys are able to compliment each other perfectly which portrays the scientifical explaination of â€Å"opposites attract†. lsh

Review of Related Works and Studies Essay

Computer is general-purpose device that can be program to carry out a finite set arithmetic or local operation. Computer has a big role in our nation today because of our technology. Wherever you go computer still exist, especially aim business it makes the procedure easy and secure by programming the manual system into a computerizing system. Technology is the marking, modification, usage, and knowledge of tools, machine techniques, crafts system method of organization in order to solve a problem, achieve a goal, or perform a specific function. Everything now is becoming high technology, from manual to computerization. In computerizing system, it is easy to document and secure data. Especially in terms of Sales and Inventory system, everyday you are counting your products then reconcile it with your sale while when you use the computerized system you can save more time because it is automatically count and total the remaining item and the items that was already both and sold. An additional benefit using a computerized inventory system is the accuracy it ensures. When an inventory list is maintained by hand, the margin of error widens with each update. If one mathematical calculation is wrong or one typo is made, disaster may occur. By using a computerized inventory system, a business owner can ensures that all orders, reports, and other documents relating to inventory are uniform in their presentation regardless of who has created them. The review of the literature for this study focuses on creating computerize inventory system and order system from Cavite State University Marketing Main Campus. Review of related literature is one of the requirements need In order to create the proposed system; we need to find some helpful resources fort the study. According Lewis (2002) he stated that the reason for using computers differs from person to person. Some of the computers in industry are to perform precision, to be as efficiency, to decrease blocks or hassles to alter cash flows or to simples elevate your status. Janes (2001) also stated that computers are particularly reliable device and very powerful calculators with some great accessories applications like word processing problem for all of business activities, regardless of size, computers have three advantages over other type of office equipment that process information because computer are faster, more accurate more economical. Likewise, Reyes (2005) stated the task would be time consuming to accomplish manually and more practical with the aid of computers field in cabinet. Similarly Dioso (2001) stated that computer assist careful intelligent planning, organizing, actuating and controlling .This maybe observed from the past that they monitor production activities, solve scientific problem and help arrive in tentative answer to a multitude of involve conditions. According to Ronald Pachura wrote in an article for IIE solutions â€Å"It is nearly impossible to overemphasize the importance of keeping inventory levels under control. â€Å"Whether the problems incurred are caused by carrying too little or too much inventory, manufacturers need to become aware that inventory control is not just a materials management or warehouse department issue. The purchasing, receiving, engineering, manufacturing, and accounting departments all contribute to the accuracy of the inventory methods and records.†

Assessment Process Assignment Example | Topics and Well Written Essays - 750 words

Assessment Process - Assignment Example D) In order to complete the second assignment, I worked on making a critical evaluation of what each type of assessment was good for. I studied the good points of each one to see how it should fit into different requirements. This helped me on the assignment N 2 when I had to choose learning objectives and also the type of assessment to be applied. I also made sure that I was using what I had already learnt up till the first assignment. E) What I found useful was for processes such as my learning was examining the different assessments for how they rated for different qualities. I enjoyed checking the lists of criteria to see what "score" each assessment technology method could have in the case where it was being used. What I did not find useful was being asked to choose the learning objectives on the second assignment. There were many that could happen in real life. I think it could have been indicated in the course, which were the really important ones to work on. F) What I found useful in terms of products was some practical experience of making the assessments work. It was good to see that I could design assessments that looked reasonable and useful. What I did not find useful was having to apply the APA format. This looks like something that is very formal. The important information in the paper is already read by the reader, so it seems unnecessary to make it more difficult with APA.I know that I must write in all references and sources to my assignment, but would prefer to do it more simply. Recommendations that you would make G) My recommendation for future students regarding assignment preparation is to take careful note of the course information because this gives a lot of information that is useful for doing the assignments afterwards. Reading more general information on assignments is a good idea as well. You cannot tell maybe if there will be exactly the same assignments but in any case the general information will help. H) My recommendations for future students regarding the course as a whole are to pay attention to the lectures, as there are not very many of them and the course is in general very useful and important. There are specific points in the lectures to understand, so you have to really pay attention to get the most out of it. I would also recommend using the information to do some simulation and not waiting till the assignments are given to you. I suggest also that you experience the assessment yourself. This allows you to get a good idea of how receptive other people will be about having it used on them, and if there are any particular problems to be avoided or resolved in such a case. I) My recommendations for revisions to the course materials and reading lists are to make some allowance for students who do not have English as their first language, like me. It would be nice to find a text that gives good information on the subject, but which makes the language simpler. I would then be able to concentrate more on the real content of the course, not having to take too much time to understand just points of grammar and spelling in the text. J) My recommendatio

Case Study in B2B Marketing Essay Example | Topics and Well Written Essays - 4250 words

Case Study in B2B Marketing - Essay Example The company TCL has been stated to be quite established which provides its clients with a complete assortment of services related to marketing and advertising. The services entail advertising, website development, online marketing, direct marketing as well as public relations. The client list of the company consists of an extensive variety of companies ranging from furniture retailers, garden centres, local parks with theme and universities. The company is believed to have created a superior reputation for itself in terms of offering a dependable, consistent, proficient and gracious service. It is known to be engaged with the B2B marketing and thus the bulk of its respective business is believed to be attained with the help of reference selling or rather word-of-mouth suggestion. This advertising as well as marketing company has witnessed tough times in its business owing to the economic downturn which is making the company to entail certain required alterations in its marketing plan s for the reason of ensuring its survival in this environment. The marketing mix of the company TCL calls for the requirement of few alterations in order to meet up to the marketing aims ascertained by the company. The effectual and the competent formulation of a fresh or transformed marketing mix would need a lucid comprehension of the present marketing objectives or aims of the company. The company has been made to witness few challenges in terms of its existing business owing the recent economic downturn. The other grave challenge experienced by TCL has been measured to be the exceeding fragmentation of the market. The market in which the company operates has been found to be sectioned and consists of increased amount of small as well as

Adopting a mac system Assignment Example | Topics and Well Written Essays - 3500 words

Adopting a mac system - Assignment Example de a mock website enabling the management to visualise how a website may benefit their business and also for the report to elaborate on any technical issue that may become apparent during or after the transition. The aim of this project is to integrate the knowledge and skills learned through out the HNC/HND Computing course and to deliver a practical and realistic solution to the business related problem that I have chosen. The objectives for the project are to demonstrate my ability in producing a technically sound document that highlights the required details mentioned in my project proposal and to provide an effective and economical solution to the proposed scenario. During the process of compiling the required information it will be necessary to provide a very brief systems analysis of the old system, it is not my intention to do a complete analysis of the system but I shall provide enough information and data on this topic to allow the project to be completed. LM photography is a company which deals with photography who currently specialize in Weddings and special occasions, they also have two in-house studios where they take family and portrait photographs. The company was started in the year 2005 by Lisa Mary Moggach to turn a life long passion into a sustainable, financially viable business. The business took of well in 2006 when two large wedding planning companies approached LM photography and asked them to supply photographers and equipment for 196 weddings over two years. LM photography took the opportunity and drafted in ten freelance photographers and ten assistant to cope with the additional workload. In 2009 the fledgling company are still flourishing but the management have realized that there current IT system does not have the foundations to be continually built on, as the system can be unstable and unreliable when in constant use. The decision was made to employ an IT company who were to propose a new Macintosh based operating system

Why slavery developed through law and race-based issues Essay

Why slavery developed through law and race-based issues - Essay Example They had the right to earn and keep their wages. Slavery had no legal structure in the colonies. Slaves had legitimate marriages, adopted Christianity and were part of the military. These slaves negotiated for greater freedom. The Dutch West India Company gave them ‘half freedom,’ under which they could live on ‘free negro lots,’ farm their own land and pay a tribute to the company. The company retained the right to their services when necessary. Africans in New Amsterdam were now a mixture of slaves, half-free and free men. Slavery now developed in the British colonies. The tobacco country in Chesapeake, Virginia and Maryland was in need of cheap labor in the early 1600’s. This led the British in these colonies to adopt the indentured labor system. Indentured labor made tobacco the colonys most profitable export. Both white and African indentured labor were hired for a prescribed period, had no rights, were treated badly and could become free at the end of the indenture. Initially, they were treated equally. 1640 was a turning point at which indentured Africans began to be treated worse than indentured whites. Race began to assume increased significance. Indentured African slaves who attain freedom were not treated on par with free whites. The nonracial-specific system of indentured servitude that defined colonial labor in its earliest years came to an end. By 1665, Virginia, New York and Maryland legalized slavery by law and custom. All the British colonies became slave societies. All children of indentured women became slaves by law. As Virginia planters perceived the advantages of race slavery in expanding their tobacco holdings, they introduced laws in 1691 forbidding free blacks from living in certain counties. African-Americans were denied education, freedom of movement and the right to hold property. The indentured Africans’ avenues to freedom and recourse to law were progressively shut

Marketing And Sponsorship For Events And Sports Essay

Marketing And Sponsorship For Events And Sports - Essay Example The teams will be composed of players from various universities, an all-star game of sorts. Having these players participate in the game will increase the interest of the target audience. Amateurs may draw inspirations from these games, and eventually apply the techniques in their own fields. Part of the organizer’s marketing plans is to do radio advertisements two weeks before the event. Utilizing above-the-line media will expand the organizer’s reach and will definitely elicit interest among listeners. Below-the-line media such as posters and flyers will also be used. To support the marketing budget, sponsorships with media and consumer groups shall be initiated. This will result in support in terms of budget and promotions. At the end of the event, the organizers targets for the audience to have increased interest in sports, consequently increasing inquiries in sports-related courses and programs. II. TARGET MARKET III. SWOT a. Strengths – Middlesex University in London is known for its support to Sports Activities. In fact, its involvement in sports activities goes to the extent of encouraging its students to participate and volunteer in sports-related activities. Further, as stated in its website, picking which sports to participate in is a student’s second major decision after selecting the course to take (Middlesex University London 2012). Its expertise and participation in sports activities in the city is a good work ground in implementing this Sports Open Day. Another factor that may considered as strength is the Londoners’ obvious love for sports, which was probably fueled by the city’s hosting of the 2012 Olympics. The clamor for sports activities is still lingering, and the youth are the best group that considers sports-related activities a one of their priorities. b. Weakness – Activity-related funds are still being built up, with great dependence on sponsorships. Though a lot of organizations and co mpanies have the capacity to pledge support for the program, the university’s challenge is to be able to get the needed funds to ensure success of the event. Further, the organizers should be able to come up with the needed funds within a span of less than two months, a feat that is achievable, but would entail hard work for the marketing committee team. c. Opportunity – The city government of London has promised to put in more support in sports-based activities through the mayor’s legacy projects (Increasing opportunities to play sports 2012). Middlesex Universities’ Sports Event is aligned to this goal, and as such, the situation provides a great opportunity for the marketing and promotions with the support of the local government. Having this kind of supporting environment strengthens opportunities to the event organizers. d. Threats – No known major threat has been identified, though probably, the presence of sports-related campaigns that are m ore commercial in value lessens the attractiveness of this endeavor. The organizers however would still want to capitalize on this threat and use it to the event’s advantage by not antagonizing mainstream efforts. Bringing in sponsors from the mainstream group will address this threat as having consumer companies participate in the Sports Open Day would mean opening doors to a wider market reach. IV. OBJECTIVES The

Outline the differences between negative and positive freedom.which do Essay

Outline the differences between negative and positive freedom.which do you see as more persuasive - Essay Example Moreover, based on the differences the paper will also discuss which kind of freedom persuades me more. In order to differentiate the two kinds of freedom it is necessary to understand their definitions. Negative freedom revolves around the concept of freedom without any interference. On the contrary positive freedom is a much complex phenomenon that is difficult to understand compared to negative freedom. This belief states to do something according to rules and regulations with system interference (Stanford Encyclopedia of Phiolosphy, 2012). Political systems across the world have been using negative and positive freedom simultaneously. When the systems are free from regulations that prevent their ability to act, they use negative freedom, similarly, when the system has enough resources to act as they want to, then they enjoy positive freedom. This increases the complexity for the audience to easily differentiate the two liberties effectively (Institute for Humane Studies, 1996). Different societies have their own understanding on how they differentiate the two kinds of freedom. For this reason these freedoms are sometimes peculiar with each other. When there are no barriers negative freedom takes place. It also highlights the absence of limitations, obstructions, or intrusions from any authority; in short a failure of a political system. One the contrary, positive freedom takes places under the legislative rules and regulations. In this kind of freedom a person or state acts autonomously (MacCallum, 1967). This can be understood with the help of an example. A person can enjoy a freedom over the property as long as no one interferes in it; this will fall under negative freedom. At the same time a person also has freedom over some property if he owns it and has control given to him by the laws; this will fall under positive freedom (Gray, 1978). Many philosophers and thinkers also studied and presented the differences

Deforestation and the effects on the environment with philosophical Essay

Deforestation and the effects on the environment with philosophical theoretical issues - Essay Example Current paper focuses on the expansion of deforestation as a critical environmental problem in countries internationally. Emphasis is given on the potential explanation of deforestation using appropriate philosophical approaches. As already noted, deforestation affects all aspects of life; its evaluation could be therefore initiated using philosophy, which has highly contributed in the explanation of critical social phenomena, such as the response of individuals to environmental threats. It is made clear that deforestation can be explained using philosophy, but the assumptions made can be differentiated under the influence of the local social ethics and beliefs but also the level of the willingness of the local government to guarantee the protection of natural environment. In any case, it seems that the expansion of deforestation is difficult to be controlled, even if appropriate initiatives are developed for urging individuals to respond dynamically to the particular problem. In acc ordance with a relevant study, ‘between the years 1950 and 1982 tropical forests worldwide shrank by between 25% and 40%’ (Babin 2004, p.63). ... This is the economic aspect of deforestation. It seems that the most important effects of deforestation are not related to the market. Indeed, forests can secure biodiversity and help towards ‘the regulation of climate’ (Montagnini 2005, p.115). At the same time, forests are valuable in controlling floods and keeping carbon at low levels (Montagnini 2005). In the study of Goudie (2006) reference is made to the role of forests in controlling the flow of river water, keeping the temperature of the water at a specific level and affecting the ingredients of stream water. Indeed, in accordance with the above researcher, forests help in the development of a chemistry process through which the ingredients of stream water are secured, at the level that the forests are ‘important sources of nutrients’ (Goudie 2006, p.152). The aesthetic aspect of forests cannot be ignored. At the same time, forests are used as areas of leisure, enhancing the relationship between the humans and the natural environment. However, their value is often disregarded. Strong financial interests promote deforestation with no prior planning, leading, among other consequences, to severe turbulences on climate worldwide. As Montagnini (2005) notes the development of deforestation internationally reveals the inability of governments to introduce effective plans in regard to sustainability and management of natural resources. Moreover, the expansion of deforestation indicates the lack of willingness to control economic interests of multinationals, which hold the major responsibility for the radical increase of deforestation the last decade. From this point of view, deforestation cannot

Recreation Evaluation Essay Example for Free

Recreation Evaluation Essay The therapeutic recreation process is a systematic method of planning and providing services for individuals with disabilities. The process is based on a systems theory approach. The system is designed for a guide for a well-defined, goal-oriented purpose to the activity or program being provided. It involves four phases: assessment, planning, implementation and evaluation. Use of the therapeutic recreation process is not dependent on location, but on systematic and consistent use of assessing, planning, implementing and evaluating services for people with disabilities. The process is applied in settings like hospitals, long-term facilities and useful in leisure education and recreation participation settings, like park and recreation agencies and schools. Delivering therapeutic recreation services in community setting has been successful when the therapeutic recreation process is applied. It is not the setting that determines the use of the therapeutic recreation process, but the needs of the clients. Using the therapeutic recreation process allows the therapeutic recreation specialist to individualize within recreation programs designed specifically for people with disabilities and to systematically develop support plans for inclusive recreation programs. The therapists conducts an assessment that identifies the client’s abilities and limitations by asking a series of questions related to social skills and observing their interactions with their peers. Information is gathered not only for the client, but also from family, caregiver, social worker, friends, and vocational counselor to provide thorough information prior to participation so that the client needs may be addressed. The purpose is to determine the needs of the individual in relation to the independent functioning in recreation settings. Materials include questions designed to determine an individual’s needs related to independent recreation participation. Program descriptions clarify activity content, participation requirements, possible risks, and intended outcomes that aid in determining these needs. Thorough and accurate information about the individual is necessary, even when participation is self initiated and voluntary. Without accurate information the quality of an assessment is compromised. Programs and activities may be pre-planned; assessments enable the therapeutic recreation specialist to individualize interventions, accommodations, and teaching strategies within group activities. For example, the leisure education program in which the client is registered may have a group goal to improve socialization skills through participation in group activities, but the client will have a goal more specific to their needs, such as the client will use socially appropriate means to identify deficits in specific activity skill (i. e. sports), as well as general skill (i. e. social skills). In addition, assessments for an individual participating in a specialized recreation program may differ from an assessment used with someone who is interested in participating in an inclusive recreation program. Assessments applied to those participating in separate programs often ask for more detail about the person’s level of functioning that an assessment used to analyze participation in inclusive recreation would. A unique aspect of a community recreation assessment is that it can be a lifelong process. Unlike treatment settings, such as hospitals where a therapeutic recreation specialist may only work with and individual for a brief period of time, people with disabilities who participate in community recreation programs often remain involved in programs for many years. From the assessment of the client’s social skills, the therapist discovered that the client had trouble initiating and sustaining conversations. For example, the client would stand by themselves and watch their peers rather than joining in conversations. When the client’s peers would include them in conversations, the client would walk away. The therapeutic recreation specialist found that the client often feels like they do not know what to say to others. The planning phase of the therapeutic recreation process can guide a therapeutic recreation specialist in developing individualized goals and objective for the client and then select recreation activities to meet the goals and objectives. The planning component is helpful for identifying activities to meet goals and objectives that promote independent recreation functioning. Some activities have the potential for improvement of functioning (i. e. warm water aquatics) in treatment and rehabilitation settings. The therapist selects a twelve week leisure education program that includes social skills training components to meet the objectives outlined for the client. Leisure education focuses on the development and acquisition of leisure-related skills, attitudes, and knowledge so a person can express him/herself through leisure. Community recreation therapeutic recreation programs provide and ideal environment to apply leisure education goals by teaching how to access and utilize community recreation resources, as well as how to develop skills related to independent recreation functioning. The therapists forms goals, develops objectives, specifies activities (i. e. social skills) and determines a means of evaluation. According to Austin and Crawford (1996), the implementation phase of the therapeutic recreation process is the action phase and involves carrying-out the individual or group program plan. The therapeutic recreation specialist carries out the social skills and dance program, focusing on group and individual goals, For example, the group will be taught how to appropriately ask someone to dance and the client will be taught ways to initiate conversations with dance partner. The implementation phase involves coordinating and executing recreation activities proposed in the plan, as well as documenting information about the individual (i. e. his or her responses), the program (i. e. time of day, duration), and the activities (i. e. competitive vs.learning). Implementation of the individual plan in the recreation setting requires focusing to social (i. e. attitudinal), programmatic (i. e. adaptations), and environmental (i. e. accessibility) issues. For example, general recreation programs in which people with disabilities can be included may not be structured to accommodate people with a variety of disabilities. The therapists may implement numerous adaptations or accommodations according to the individual’s disability and have knowledge and skills to make these adaptations to facilitate participation. Other factors that could affect the implementation of the individual plan include inconsistent attendance of a participant with a disability, unanticipated facility/environmental issues, lack of support from family/caregivers, inconsistency of general recreation staff, and inappropriate program placement. The therapist conducts evaluations on the client’s skills at the end of the twelve week program by asking the same series of questions asked in the assessment phase and conducting an observation. The purpose of the evaluation phase is to assess the client’s response to the planned program and the plan’s effectiveness and determine whether revisions are necessary. While conduction the evaluation, the therapists can interview the participant, speak with family members or caregivers, review documentation, administer questionnaires, and observe the participant while engaged in the activity. Conducting a mid-term evaluation will aid in the clients process and help in necessary adjustments to a person’s program plan. Thorough and accurate documentation is a critical component of the evaluation process. An important concern with evaluative documentation in the settings is that the information is made available to others and is ultimately utilized. For example, at the conclusion of the leisure education program, the client may choose to enroll in a new program with different general or therapeutic recreation staff. Assessment and evaluation information should be passed on to the staff of the client’s new program to ensure continuity of goals and objectives. Applying the evaluation phase of the therapeutic recreation process in the therapeutic recreation settings can be advantageous in that information tracking can be done over a long period of time, enabling in-depth, longitudinal evaluations. However, a limitation of conducting the evaluation phase of the therapeutic recreation process I the settings is that pieces of information gathered at different points in time may become fragmented and not unified in one location. The therapist’s role is to compile the various evaluative elements into comprehensive evaluation document to be used across specialized and inclusive contests over time. RESOURCES Austin, D. R. , Crawford, M. E. (1996). Therapeutic recreation: An introduction. (2nd ed. ). Boston: Allyn and Bacon. Howe-Murphy, R. , Charboneau, B. (1987). Therapeutic recreation intervention: An ecological perspective. Englewood Cliffs, NJ: Prentice Hall, Inc. Sylvester, C. (Ed. ). (1996). Philosophy of therapeutic recreation: Issues and ideas. Volume II. Ashburn, VA: National Therapeutic Recreation Society Peterson, C. A. , Gunn, S. L (1984). Therapeutic recreation program design: Principles and procedures. (2nd ed. ). Englewood Cliffs, NJ: Prentice Hall, Inc RECREATION EVALUATION RCSM 351 12/07/2010 PEGGY PEARSON.

Individual Analysis Of Marks Spencer Marketing Essay

Individual Analysis Of Marks Spencer Marketing Essay Nowadays, consumers buying behaviour and wants changed rapidly. It is vital for an organization to segment their market in order to meets the needs and wants of all ranges of the consumers in this competitive market. Market is a place where potential buyers and sellers gathered in order to exchange their goods. (Kotler, et al., 2004, pp.14). Market segmentation is to divide a market into direct groups which consist of buyers that might require separate products or marketing mixes and classified customers with different needs, characteristics or behavior into groups. (Kotler, et al., 2004, pp.344). It includes geographical segmentation, demographic segmentation, psychographic segmentation and behavioral segmentation. Geographical segmentation classified the market into different geographical units, for example, nations, regions, states, municipalities, cities or neighbourhoods. (Kotler, et al., 2004, pp.345). For instance, a company can operate in one, few or all areas but only focus to local variations. Demographic segmentation Demographic segmentation divide the market into groups on the basic variables such as age, family size, family life cycle, gender, income, occupation, education, religion, race, generation, nationality, and social class. Demographic segmentation is often be used to distinguish the customer groups because it often associated with the customers needs, wants, usage rates, product and brand preferences. Psychographic segmentation Psychographic segmentation divided market into different groups of buyers based on their socioeconomic status, lifestyle and personality characteristic. (Kotler, et al., 2004, pp.348). Socioeconomic status is the strong effect on preferences of buyers in the product. Lifestyle is a way of life or style of living of a person that will reflect the products they choose to buy. Personality is where a product is designed based on the personality of the consumer. Behavioural segmentation Behavioural segmentation divides the buyers into groups which based on their knowledge, attitude and responses towards the product. (Kotler, et al., 2004, pp.349). It also can based on the occasion segmentation and benefit segmentation. The Perfect and Classic ranges The Perfect and Classic ranges are in the psychographic segmentation because it is based on the consumers socioeconomic, lifestyle, and personality. For instance, it is based on classically stylish mature customers who are in a busy lifestyle but look for quality products in a value reasonable price. Besides, it also aimed on consumers which look for timeless collection and smart and elegant clothes. The Autograph range The Autograph range is in geographical segmentation by launched in spring / summer 2000 range at selected stores only. It also launched the hat collection in nationwide which classified the market into nations. Besides, it also in the range of demographic segmentation in terms of gender and by recruited top designers to create women wear and menswear. per una range Per una is using demographic segmentation in its market. It divided the market in age, gender and income. For instance, it target on the customer in the age between 25 and 35 which is fashion- conscious women. Besides, it also in superb design at competitive price and 10 per cent more expensive than M S other main range which aimed at the customers that have upper medium to high income level to purchase for its products. Besides, it also based on behavioural segmentation by divide the customers based on their response toward the product. For instance, the speed of reaction the customers will reflect the good from design concept to be faster shop rails in weeks but not in months. Conclusion As a result, Marks Spencer had segmented its three sub brands into different kinds of segmentation which can gather the potential buyers with different characteristic to purchase their goods according to their preferences. This will helps to target different customers from all over the region to increase the sales volume and profitability and at the same time understand the customers needs, wants and taste that will help in the production line. Question 2 Introduction Marks Spencer (M S) garments had segmented its womens wear into number of ranges and sub brands in order to appeal a different lifestyles to target the market. It includes The Perfect Collection, The Classic Collection, The Autograph and per una. Order winners Order winners is the things that directly and significant contribute to the winning business. Order-winning factor is the arrangement of resources which are applied to the production and the delivery of products and services. (Slack, et al., 2007, pp. 69). It is also the features which are unique and distinctive compared to other similar product ranges as to retain existing customer patronage as well as to attract new customers and brand switches. Qualifiers Qualifiers is the aspects of competitiveness where the performance of the operation has to be above the level considered by the customer. (Slack, et al., 2007, pp. 69). It also a product features that are usually present in other similar competitive brands. It means that existing customers needs will remain satisfied where they need not switch to other brand but at the same time it hold no unique features to attract new customers. Features The features of Perfect collection garments is based on classically stylish which is focused on basics and machine washable, non-iron and tumble-dry friendly which aimed at customer who are busy and look for quality and value garments on a reasonable price. Besides, it is a timeless essentials where customers can just wear it with anything. Whereas, the Classic collection garments is focus on more mature customer which concentrated on design, comfort, long-lasting, smart, elegant clothes and versatility which made from high quality fabrics at value-for-money prices. It is designed for skim and flatter the natural body shape of the customers. It is a timeless collection that reflects customers style and finesses. Autograph range is available in selected stores and which is designed by top designers. It includes women wears, men wears and accessories. Autograph range is sell on high street price with limited pieces on each item launched. Per una is targeted on fashion-conscious women between the aged of 25-35 and the size of 8-18. It provides a superb design at affordable price. It also comes with latest trends, limited editions and exclusive design with no repetition which stands 10% more expensive in M S main range. Customers expectation The customer who is smartly dressed would expect the availability of their size, price and quality for the standard items in M S. They prefer the garments which is easy to clean. As for the fashionably dressed lady would expect the availability of bigger sizes in the store with reasonable quality and the colour of the garments must not be fade or shrink when washed. This customer is more focus on availability of size rather than the variety of colour shades. As for premium items, the customers who is smartly dressed would expect limited design clothes which is exclusively designed with high quality and long lasting. Besides, the customers who is fashionably dressed would focus much on design rather than quality and unlikely to purchase high fashion item unless it is a impulse purchase which its expect to wear for only a few times before replacing it. The Perfect and Classic ranges Order winners The order winners of Perfect and Classic ranges are the items which is timeless essentials, long lasting style that can maintain quality and versatility. It is also skim and flatter to the natural body shape and belongs to the range of smart and elegant clothes with high quality of fabrics at valuable price which can attract the new and existing customers. Qualifiers The qualifiers of the Perfect and Classic ranges are the items which are machine washable, non-iron and tumble dry friendly. Besides, the items which is return to basics such as plain, white shirts, black roll neck sweaters and jeans which can retains the existing customers . The Autograph range Order winners The order winners of The Autograph range is the unique design by the top designers which is the philosophy of Autograph to bring cutting-edge design for the customers within a selected stores which charged at a high street price but in a designer boutique environment that can attract more new customers for the unique design that only available in selected stores. Qualifiers The qualifiers of The Autograph range is the availability of collection items such as Philips Treacys collection with 18 hats and 10 bags with a variety of no more than 60 of each colour and style which can let the existing customers to have more choices in terms on style and colour of the items.. per una range Qrder winners The order winners of per una are the unique design with quality materials and latest trends which comes in limited editions. It is also comes with small numbers with no repetition in design that will attract new customers to purchase it as its design are exclusive and limited edition. Qualifiers The qualifiers of per una is the size of clothes which is from 8-18 that come in small number. This will retained the existing customers that are small in size between aged of 25-35. Besides, the design of clothes also very attention to detail. Conclusion It is vital that M S to distinguish the company order winners and qualifiers for the customers in order to target the markets and to gaining competitive advantage. Question 3 Every operation also had a range of stakeholders which may or maybe influence the operations activities. (Slack, et al., 2004, pp. 39). There are internal stakeholders such as employees and external stakeholders such as customers, society companys shareholders and so on. Operation performance objective includes the five performance objectives which are quality, speed, dependability, flexibility and cost. Perfect and Classic ranges Autograph range per una range Product range Targets on classically stylish and mature customers that with a busy lifestyle. Produce smart and elegant clothes. Targets on unique design by top designers which available in selected store. Targets on fashion conscious women in the aged of 25-35 with the size of 8-18. Inspired by latest trends. Design changes Continual changes Occasional changes Occasional changes Price Reasonable and value-for-money prices in terms of quality. The lowest price among the Autograph range and per una range. High street prices. It ranks as the second highest of price between perfect and classic range, and per una range. The highest price compared to perfect and classic range, and per una range. 10% more expensive in the Marks Spencer main range. Quality High quality that ranked number three among Autograph range and per una range. High quality High and exclusive quality. Sales volumes SKU High Medium Low Order winners The garments are timeless essentials that have long lasting style which can maintain quality and versatility. It also skim and flatter to the natural body that used high quality of fabric but in valuable price. The clothes are unique design by the top designers which is the philosophy of Autograph to bring cutting-edge design for the customers at selected stores. The clothes are charged at a high street price but in a designer boutique environment. The garments are unique design with quality materials and latest trends which comes in limited editions. No repetition in the in the design. Order qualifiers The garments are machine washable, non iron and tumble dry friendly. It also focused on basic design such as plain, white shirts, black roll neck sweaters and jeans. The availability of collection items such as Philips Treacys collection with 18 hats and 10 bags with a variety of no more than 60 of each colour and style. The size of clothes which is from 8-18 that came in small number. The design of clothes also very attention to detail. Operations priorities Dependability and quality. Basic and comfort. Cutting edge design within a unique boutique environment. Quality materials and latest trends. Conclusion It is important for Marks Spence to identify and classified their companys operation performance objectives of different ranges in order to ensure that the three sub brands will have a smooth production line in terms of which brands that different customers served by differentiate it into different product ranges. (2023words)

Franz Kafka :: essays research papers fc

...Once more the odious courtesies began, the first handed the knife across K. to the second, who handed it across K. back again to the first. K. now perceived clearly that he was supposed to seize the knife himself, as it traveled from hand to hand above him, and plunge it into his own breast. But he did not do so, he merely turned his head, which was still free to move, and gazed around him. He could not completely rise to the occasion, he could not relieve the officials of all their tasks; the responsibility for this last failure of his lay with him who had not left him the remnant of strength necessary for the deed.... --from The Trial Franz Kafka, b. Prague, Bohemia (then belonging to Austria), July 3, 1883, d. June 3, 1924, has come to be one of the most influential writers of this century. Virtually unknown during his lifetime, the works of Kafka have since been recognized as symbolizing modern man's anxiety-ridden and grotesque alienation in an unintelligible, hostile, or indifferent world. Kafka came from a middle-class Jewish family and grew up in the shadow of his domineering shopkeeper father, who impressed Kafka as an awesome patriarch. The feeling of impotence, even in his rebellion, was a syndrome that became a pervasive theme in his fiction. Kafka did well in the prestigious German high school in Prague and went on to receive a law degree in 1906. This allowed him to secure a livelihood that gave him time for writing, which he regarded as the essence--both blessing and curse--of his life. He soon found a position in the semipublic Workers' Accident Insurance institution, where he remained a loyal and su ccessful employee until--beginning in 1917-- tuberculosis forced him to take repeated sick leaves and finally, in 1922, to retire. Kafka spent half his time after 1917 in sanatoriums and health resorts, his tuberculosis of the lungs finally spreading to the larynx. Kafka lived his life in emotional dependence on his parents, whom he both loved and resented. None of his largely unhappy love affairs could wean him from this inner dependence; though he longed to marry, he never did. Sexually, he apparently oscillated between an ascetic aversion to intercourse, which he called "the punishment for being together," and an attraction to prostitutes. Sex in Kafka's writings is frequently connected with dirt or guilt and treated as an attractive abomination.

Kerouac :: essays research papers

Born on March 12, 1922, the youngest of three children in a French-Canadian family that had established itself in Lowell, Massachusetts, Jack Kerouac was by the age of ten already aiming to become a writer. His father ran a print shop and published a local newsletter called the Spotlight. Before long he began writing and producing his own sport sheet, which he sold to friends and acquaintances in Lowell. He attended both Catholic and public schools, and won athletic scholarships to the Horace Mann prep school (in New York) and then to Columbia University. In New York he fell in with fellow literary-icons-to-be Allen Ginsberg, the poet, and William S. Burroughs, the novelist. A broken leg hobbled his college football career, and Kerouac quit Columbia in his sophomore year, eventually joining the merchant marine and then Navy (from which he was discharged). Thus began the restless wandering that would characterize both his legacy and his life.   Ã‚  Ã‚  Ã‚  Ã‚  To Kerouac, â€Å"Beat† – a shorthand term for â€Å"beatitude† and the idea that the downtrodden are saintly – was not about politics but about spirituality and art. The thirty published and unpublished books he wrote from 1941 to 1969 include Kerouac’s thirteen-volume, more or less autobiographical â€Å"Legend of Duluoz† – a study of a particular lifetime, his own, in the manner of Honore’ de Balzac’s Human Comedy or Marcel Poust’s Remembrance of Things Past.   Ã‚  Ã‚  Ã‚  Ã‚  Kerouac set out to become the quintessential literary mythmaker of postwar America, creating his â€Å"Legend of Duluoz† by spinning poetic tales about his adventures. â€Å"I promise I shall never give up, and that I’ll die yelling and laughing,† Kerouac wrote in his diary in 1949. â€Å"And that until then I’ll rush around this world I insist in holy and pull at everyone’s lapel and make them confess to me and to all.† At the time when Norman Mailer was playing sociologist by studying â€Å"whit Negro† hipsters, Kerouac sought to depict his fascinatingly inchoate friend Neal Cassady as the modern-day equivalent of the Wild West legends Jim Bridger, Pecos Bill, and Jesse James. Like the Lowell boy he never quite ceased to be, Kerouac saw football players and range-worn cowboys as the paragons of true America; his diaries teem with references to â€Å"folk heroes† and praise for Zane Grey’s honest drif ters, Herman Melville’s confidence men, and Babe Ruth’s feats on the diamond and in the barroom. Kerouac brought Cassady into the American mythical pantheon as â€Å"the mad Ahab at the wheel,† compelling others to join his roaring drive across Walt Whitman’s patchwork Promise Land.

Touching Wedding Speech from the Father of the Bride -- Wedding Toasts

Touching Wedding Speech from the Father of the Bride (to the crowd) As Father of the Bride, I am honored to be the first to speak this evening. I would like to begin by welcoming each and every one of you on this joyous occasion. It is good to see so many friends and family here today to help celebrate Paula and Manson’s wedding. I would also like to remember those who have meant so much to our family, but could not be here today. (to Manson) At this time, I would like to take this opportunity to formally and wholeheartedly welcome Manson into our family. I hope that we will get to know you better in the coming months and years. (to the crowd) It is about this time in every wedding that the bride begins thinking, â€Å"oh-my-gosh, what is daddy going to say?† â€Å"Is he goin...

Book Review – Simply Jesus

We can go about Sunday after Sunday worshipping the Lord Jesus and praying out to him in our own ways but at the end of the day, are we ready to deal with the challenges of the â€Å"real life†? Would we question ourselves on the reality of Jesus' existence? â€Å"With Jesus, Its easy to be complicated and hard to be simple†, described the author. And it is so true that with our Limited ability to fully comprehend the works of Christ Jesus, he becomes rather â€Å"under-utilized†, grossly under-valued with Its full potential nowhere near realized. The gospels, like his computer, have every right to feel restated, says the author.Jesus, though he was actually king, did not come fully recognizable as â€Å"the king†, so that his believers need to â€Å"exercise faith† in believing that Jesus is indeed the real king through all his miraculous works! Jesus is unavoidable. But he is also deeply mysterious. While we know so much about Jesus, yet there Is only so little that we really understood of him. Jesus puzzled people then, and he puzzles us till this day! Firstly, we know that Jesus' world was a strange, foreign country. Those days the people then thought differently. They coked at the world differently in cultural habits, practices and lifestyle.Secondly, Jesus' God seem to strange to us! There are so many â€Å"gods† from some of the world's great religions that it is not sufficient Just to ask, â€Å"Do you believe? † but to also ask, â€Å"Which god dowdy believe In? â€Å". We need to get Inside Jesus' world and try to catch a glimpse of what he meant when he spoke of God. Only then, we can begin to look Into think you were allowed to do, and he explained them by saying he had the right to do them! Of course, with all that said, Jesus didn't have â€Å"authority' over us. Nevertheless, the right to â€Å"choose† still lies in our hands today.

Is Rock Music To Blame For Violence?

Another day and a new crime committed by pupils in an American High School involving firearms. No longer does this event shock society, but instead it is seen as a problem that needs to be solved. The public can only guess what it is leading teens into carrying out such unthinkable actions at their age. What is it in their youth culture that is causing them to turn into murderers? One thought is that perhaps the rock music of today and its often violent and disturbing lyrics and videos may be partially to blame, but can this argument be justified? Is it the music steering people to violence or do vulnerable minds just turn to dark music as they associate with the often-sinister lyrics and the repulsive images portrayed? Music has many well-known benefits; most are associated with helping to control emotion. It is at the heart of most social gatherings and there is a song or tune for every mood. By learning to play music it has been proved that better academic potential and skills can be achieved. Because of music providing entertainment, there are many social benefits that come from liking a particular genre as friends can be found with a common interest, the music. Rock music is a very strong and passionate form of music that tends to draw mainly those in early to mid teens yet unlike many other genres it seems to be able to hold on to its followers throughout the fans' lifetimes. What is it that draws in so many youngsters? Why do they feel the need to get involved in what is seen to be a dark world of outrageous behaviour? It is a simple answer; they feel the need to associate with the others feeling the same strain as they do as they struggle to gain freedom and identity in a confusing world. The lyrics are real and don't hide from the bad parts of life, the passion is so strong people know that the performers have felt what they're singing about. It is a world about being you and being able to escape from growing pressures. Emotionally adolescence is very tough indeed and many fans feel rock music helps them to cope with the feelings rather than it causing them to become yet more incontrollable. â€Å"It gives me more of a relief of tension than actually making me angry† Alisha (19) – Dum Dums Message Bored â€Å"If I need to chill or have a little cry the music helps† Kate (18) – Dum Dums Message Bored â€Å"It helps because you know other people have had the same experiences as you – you are not alone† Ivy Brandybuck – Dum Dums Message Bored Yet there is a thought that the music could be twisting the young's minds and turning them to unmoral behaviour especially as rock music has always had its roots in shadowy circumstances. It is thought many of the images portrayed in the early days of psychedelic rock come from hallucinations caused by drugs such as LSD. The lyrics became confused and dream-like. The progression from this was to music associated with Satanism and the rock world portrayed this as a move against religions, particularly Christianity and today we have artist such as Marilyn Manson who are publicly Anti-Christ (â€Å"Hopefully I'll be remembered as the person who brought an end to Christianity† – Manson August 1996) and members of the church of Satanism. Such changes in the style of music gave artists a more individual rebel image that is often idolised by the young as they fight society to gain freedom and search for their own identity. It is also thought the rise in interest in this brand of music may be down to an overall rise in society of interest around fantasy, black magic and surrealism as the gothic image became popular in the late 70s and since then the obsession with the ‘darker side' and Satan has grown causing production of music that is pushing the teachings of the devil: â€Å"We all praise the devil He is so fine We all praise the devil Till the day we'll die!† Sad Iron The appearance rock music has been given begins with the appearance given out by the performers themselves. Covered in dark and sinister make-up and dressed in Halloween type outfits, just by looking at rock stars you can see where the concern is coming from. Notorious for wrecking hotel rooms as well as abusing alcohol and recreational drugs and often having criminal records or accusations behind them. They stand out as individuals, what youngsters in their early teens want to be like. They idolise this life wishing they could lead the lives of the stars they follow, like the majority of their peers. It isn't unnatural for them to want to be like the performers but the appearance, attitudes and actions of the performers can be so extreme they become dangerous for a vulnerable adolescent to copy. â€Å"I don't think it's the music itself the affects the way people act but the attitudes of the people who sing them. They should be careful about what they do and say because there's always some people who will think what they're doing is fine and go ahead and do it themselves† ~dum girl~ – Dum Dums Message Bored The most worrying rock genre is the most hardcore type that seems to many to be pushing the use of drugs and violence, particularly against women. It is this aspect of rock that is the most controversial with many opponents who fear it is damaging the minds of the young. Lyrics constantly refer to abuse against women; sexual violence, self-harming and drug abuse and contain a large amount of blasphemous or offensive language. The following is a classic example of violence and sexual abuse being expressed in a song: â€Å"I am a big man (yes I am) and I have a big gun, got me big old dick and I like to have fun, held it against your forehead, I'll make you suck it, maybe I'll put a hole in your head; you know, just for the f**k of it†¦. i'm every inch of a man, and I'll show you somehow; me and my f**king gun; nothing can stop me; shoot shoot shoot†¦.† Nine Inch Nails – Big Man with a gun It is not always clear what the lyrics are but now with the age of the music videos the scenes can be acted out so the public has constant access to the true horror the musicians are trying to portray through the lyrics and music itself. It is angry music written about anger and intended to alert minds. The dramatic images of sick actions are there to draw in the audience, to bring them into a disturbed world of mental torture. By glorifying these images and ideas it is thought the performers are encouraging violence in society, particularly in the young as they struggle to be noticed. The most worrying thought is that maybe these images are causing people to accept such actions as part of life. The move away from Christianity so far that it causes anti-religion is also an area for concern. Religion gives society many of its morals and if people are seeing no faith in it then why should they follow its beliefs? Also it is seen as good to be going against the bibles teachings so the more the church condemns the rock world, the more likely the rock world is to fight back harder against it. The problem lies with Christian rock music as some extreme evangelists believe even the beats are from the devil but many Christians believe this is a crazy view: â€Å"these anti-rock people claimed that not only were the lyrics leading teenagers to damnation, but the beat of the music was evil itself as it came from tribes affiliated with Satan†¦This theory struck me as harder to swallow than subconscious messages we allegedly received from ‘secular' music† Taryn – Crafy Gal Stump What many people seem to not understand is that the images and lyrics are there to represent the state of society and where the performer sees it is heading, kind of like a warning to the world. The trouble with this is do we know if society is naturally going in that direction or if it's the music steering us that way. Rock music has always set out to cause controversy and portray the darker occult society. It could not survive if people did not feel associated with the statements it makes. Maybe youth is drawn into it simply out of rebellion against the society they grow up in or maybe they see rock as the only form of art that reflects how the world is changing or the real passion behind emotions they often feel. The ideas are new and fresh and give teens a sense of individuality. People who are angry at life and are naturally aggressive are more likely to turn to gaining an image that portrays that so fall straight into the rock world. The anger against religion is simply a fight back because many fans feel let down by the disappointment of not receiving a happy life but believing in a god. In the world there are many fans of all levels of rock and the proportion of these who turn to violence is not exceptionally high. Yes maybe the amount of violent young offenders who listen to hardcore rock may be high but perhaps this is because they have always been unnaturally fascinated by the world of the occult sinisterism and the music they listen to simply portrays this. The majority of fans know that what seems to be very evil anti-society behaviour is in fact just a go at all the critics and the critics themselves by apposing the rock world is simply making it more popular. There has always been a problem with rock music and its sinister side. It seems the violence portrayed was made worse by the introduction of videos where performers could add disturbing visualisations to their already violent lyrics. I do not however feel that these images alone can turn a mind to violent crime. In society we are all made fully aware of what is morally seen to be right and wrong and we cannot hide from that. Most followers of the hardcore rock genres are just like everyone else only they dress differently. All in all it depends on how a listener portrays what the performer is saying. Most realise they are not trying to convert everyone into criminals. In conclusion I feel that it is not the music and in particular rock music that is causing violence among the teens in America but I feel that the extreme hardcore rock may not be helping to solve the problem and its violent lyrics and videos may be putting ideas into the heads of the already disturbed. It is a free passion form of music and to most people it helps them cope with difficult emotions and helps them to understand pain by comforting them with reassurance they are not alone. As for the religious aspect, why should people be scorned at for not believing in a certain way? The world if free and there is no proof rock music is causing great harm so it, like the rest of society, should be free to be expressed.

Bridgford Foods Essay

Bridgford Foods is known as a small, publicly traded company of the food industry. Clients of Bridgford Foods have a relatively high inherent risk. The operation of the said industry is subject to various risks, such as adverse changes in the general economic conditions, the evolution of consumer preferences, nutritional and health-related concerns, the inspections done, including the processing controls involved in the federal, state, and local products. The liability claims of consumer products and the risks associated with product tampering were also taken into careful consideration. Furthermore, several recalls made were associated with the recent outbreaks of illnesses among the meat and poultry products. Such greatly affected the operating results and the financial position of the company. In addition to this, industry characteristics were related to the factors that affected the assessment of materials of Bridgford Foods Corporation. Since the industry was very competitive, price cutting would have its related effects on the revenue. Unfortunately, Bridgford Foods was not part of the leading industries in the country. In terms of performance, the products of the said company were not as competitive as those of the leaders in the industry. In addition to this, the company is not as profitable and as financially stable as those of the major companies in the industry. For the year 2007, Bridgford Food had a decrease in its total sales, as compared to the other years. In a report issued, the company stated that, â€Å"sales for the first quarter ended in January 25, 2008, and was an estimated $1,319,000. Prior to the first twelve weeks of the fiscal year, there was a decrease in the total, which was 3.1%. The industry factors result in an increased assessment of the risk material misstatement of BridgFord Foods Corporation. This led to a lower determination of detection risk and more substantive tests. Estimations and assumptions were particularly important in the assessment of risks for material misstatement of Johnson, Inc. The management made certain estimations and assumptions that affected the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. In addition to this, reported revenues and expenses during the respective reporting periods were also given much considerations. The amounts estimated related to liabilities for workers’ compensation, employee healthcare and pension benefits are especially subjected. The inherent risk relating to the accuracy of an account balance that involves a high degree of management judgment, or that is difficult to compute, is evaluated as high. Moreover, the credit risk of the company was diversified across a broad range clients and geographic regions. Losses incurred due to credit risks have recently been immaterial, with the client maintaining the cash balances at financial institutions. At times, these clients exceed the amounts insured by the Federal Deposit Insurance Corporation of $100 million per institution. However, the clients have significant amounts receivable amounts with few of the well known clients, although historically secure, could also be subject to material risk when the operations of these clients begin to deteriorate. Regardless of such dilemma, the members of the Bridgford family can still exercise significant control over the company. This is due to the fact that the family owns approximately 77% in stocks of the company, making them own more than three fourths of the whole company. On top of this, three members of the Bridgford family were members of the Board of Directors. This gives the members of the Bridgford family the ability to exert substantial influence and power over the management and affairs of the company. This include matters requiring the action of shareholders. the amendment to by-laws, the election and removal of directors, merger proposals, consolidation or sale of all or substantially all of the assets and other corporate transactions. The Bridgford family members who own majority of the stocks dominate in the decision making of the company. This factor led to a higher risk assessment of material misstatement fore there were no reviews regarding important decisions and actions taken. However, these should be taken in the best interest of the company and its stockholders. The inherent limitations included the realities of faulty judgments and decision makings, including the breakdowns that can occur due to simple errors and mistakes. Additionally, controls can be circumvented by the individual acts of some people, by collusion of two or more people, or by management override of the control. All the above factors increased inherent risk for a particular account balance assertion, making the evaluation relatively high. In the audit planning stage, where the evaluation of inherent risk for an account balance assertion is high, auditors regard this as a significant risk requiring special audit attention. The control risk of Bridgford foods is low. The client maintains and evaluates a system of internal accounting controls, and a program of internal auditing designed to provide reasonable assurance. In so doing, the company’s assets are protected and transactions were performed in accordance with the proper authorization, and were recorded accordingly. This system of internal accounting control is continually reviewed and modified in response to evolving business conditions and operations and to recommendations made by the independent registered public accounting firm and internal auditor. The client also has an established a code of conduct. Furthermore, the audit committee is composed of independent directors who are not officers or employees of the client, and do not have other relationships that impair independence. The audit committees also employ two financial experts. They are effective in overseeing the quality of controls and the management of fraud. From those mentioned, I believe that the accounting and internal control systems provide reasonable assurance that assets are safeguarded and financial information is reliable, with the overall control risk low. In general, the design and implementation of internal control are considered effective. The increase in the risk of material misstatement due to these factors will result in a lower determination of detection risk and an increase in the scope of the auditor’s work. Pre-audit engagement risk is significantly and positively associated with the estimated level of discretionary accruals reported in audited financial statements. As higher levels of discretionary accruals have been shown to be associated with higher risk of post-audit litigation, it appears that rather than taking actions that result in higher-risk clients reporting less aggressive discretionary accruals, auditors instead are accepting a higher post-audit risk for these clients.

The Jack Roller

Peter Wilke Professor Callais Analysis Paper February 11, 2013 The Jack Roller In the book The Jack Roller author Clifford Shaw is a criminologist who has researched many different youthful deviants to see exactly when the deviance begins and how it evolves. The book dives deep into the mind of a particular case of a boy named Stanley in Chicago during the 1920’s. From the beginning of the book Stanley is abused by his stepmother often being set aside so she could tend to here actual children. I believe this book is most accurately depicts the social learning theory.Stanley has been exposed to a multitude of positive outlooks of crime from his family and friends at an extremely young age. I support the blank slate theory because in the very beginning of the book Stanley’s stepmother encourages him to act in deviant behavior. â€Å"One day my stepmother told William to take me to the railroad yard to break into box-cars. † (52-53). So Stanley has been taken under the wing of his step-brother who is stealing stuff for there stepmother, in return they are rewarded for stealing. This is a perfect example of an exposing Stanley to a positive outlook on crime.With this happening it kick started Stanley’s deviant behavior he began stealing for fun for many years, constantly being picked up by the police and taken to detentions homes which were not much of a punishment for him. Stanley enjoyed being in the detention home more than his real home so the consequence for his criminal behavior almost was a reward for him. In the detention home, Stanley was able to meet other criminal that furthermore gave him positive reinforcement of crime, â€Å"I was really awed by the bravery and wisdom of the older crooks. Their stories of adventure fascinated my childish imagination, and I felt drawn to them. (57). These criminal that Stanley met inspired him; they gave him someone to look up to, someone that he could aspire to be through crime. After bein g released Stanley was picked up by his step mother only to run away yet again to survive a couple days then be picked up by the police on the street. This process happened a multitude of times until eventually he was sent to the St. Charles School for Boys. â€Å"The strict discipline, hard punishment, no recreation, fear, and unfair breaks made life miserable. † (68). St. Charles was the first negative consequence for his crimes.Stanley was absolutely miserable there and yearned to get out just to go back to stealing. In observing this book you realize that all Stanley knows is crime, he frequently is in and out of a job, and keeps one for rarely over a month. Stanley knows nothing but crime it has been engraved into his â€Å"clean slate†, and he has learned how to survive off of it. After serving 16 months Stanley was released for St. Charles only to be arrested not soon after and return back to St. Charles for another month. After being released Stanley makes some what of an attempt at earning his money honestly and goes though a multitude of jobs.He starts out living with this stepsister, only to be kicked out because of missing rent. He then meets a very friendly woman who takes him into her homes and lets him live. Stanley enjoys the company of this woman and uses her as somewhat of an emotional release, â€Å"This time I was not afraid, but felt a wave of depression and sadness come over me, because a woman was offering me sympathy; something I had never received before. † (76). Stanley lived with this woman for about a month soon to find out she was a prostitute, although he was shocked he did not condemn her for it and Stanley understood.He still left her to go to the YMCA only to return to the detention home. The interaction with Stanley and the prostitute enforces the social learning theory because it is exposing Stanley to his first mother figure that is a criminal. The only positive female influence in his entire life makes h er living based off of crime; one could see how this could impact such an impressionable youthful mind. Eventually the vice president of a company he worked for took in Stanley, the man had no children and was very wealthy.Stanley enjoyed living with him and his wife but yearned for the freedom of his city, and at the first opportunity gather up his money and ran away. After this Stanley began to become involved in much more elaborate burglaries and â€Å" Jack Rolling†, he became with a â€Å"gang† of other boys and was making a large amount of money robbing and stealing. â€Å"So we plied our trade with a howling success for two months. Sometimes we made as much as two hundred dollars in a single day. † (97), this expressed an enormous positive reinforcement of crime to Stanley.Stanley has never made this type of money in his life before, it is much more fun and easier in his opinion than working a job and you can make much more than a job. In this book I beli eve Stanley was raised on a life of crime, nearly everything he was exposed to provided a positive outlook on this crime. He simply never was exposed to any real punishment before it was to late. All of the friendly people he met were criminals, such as the prostitute and his gang, he made a large amount of money â€Å"jack rolling†, and he enjoyed the ego from his criminal record with all the respect it earned him from the youth.The social learning theory supports Stanley’s case because his family, peers, school, and his environment all directed him into a life of crime. The other possible theory I could see one choosing would be the control theory, assuming that people are naturally inclined to commit crime could seem like it could fit Stanley’s case. The reason I did not choose it is because the environment that Stanley was in I feel created him. His stepmother, his siblings and stepsiblings, the detention home, his gang, and people such as the prostitute all impacted his deviant life an extreme amount. The Jack Roller Peter Wilke Professor Callais Analysis Paper February 11, 2013 The Jack Roller In the book The Jack Roller author Clifford Shaw is a criminologist who has researched many different youthful deviants to see exactly when the deviance begins and how it evolves. The book dives deep into the mind of a particular case of a boy named Stanley in Chicago during the 1920’s. From the beginning of the book Stanley is abused by his stepmother often being set aside so she could tend to here actual children. I believe this book is most accurately depicts the social learning theory.Stanley has been exposed to a multitude of positive outlooks of crime from his family and friends at an extremely young age. I support the blank slate theory because in the very beginning of the book Stanley’s stepmother encourages him to act in deviant behavior. â€Å"One day my stepmother told William to take me to the railroad yard to break into box-cars. † (52-53). So Stanley has been taken under the wing of his step-brother who is stealing stuff for there stepmother, in return they are rewarded for stealing. This is a perfect example of an exposing Stanley to a positive outlook on crime.With this happening it kick started Stanley’s deviant behavior he began stealing for fun for many years, constantly being picked up by the police and taken to detentions homes which were not much of a punishment for him. Stanley enjoyed being in the detention home more than his real home so the consequence for his criminal behavior almost was a reward for him. In the detention home, Stanley was able to meet other criminal that furthermore gave him positive reinforcement of crime, â€Å"I was really awed by the bravery and wisdom of the older crooks. Their stories of adventure fascinated my childish imagination, and I felt drawn to them. (57). These criminal that Stanley met inspired him; they gave him someone to look up to, someone that he could aspire to be through crime. After bein g released Stanley was picked up by his step mother only to run away yet again to survive a couple days then be picked up by the police on the street. This process happened a multitude of times until eventually he was sent to the St. Charles School for Boys. â€Å"The strict discipline, hard punishment, no recreation, fear, and unfair breaks made life miserable. † (68). St. Charles was the first negative consequence for his crimes.Stanley was absolutely miserable there and yearned to get out just to go back to stealing. In observing this book you realize that all Stanley knows is crime, he frequently is in and out of a job, and keeps one for rarely over a month. Stanley knows nothing but crime it has been engraved into his â€Å"clean slate†, and he has learned how to survive off of it. After serving 16 months Stanley was released for St. Charles only to be arrested not soon after and return back to St. Charles for another month. After being released Stanley makes some what of an attempt at earning his money honestly and goes though a multitude of jobs.He starts out living with this stepsister, only to be kicked out because of missing rent. He then meets a very friendly woman who takes him into her homes and lets him live. Stanley enjoys the company of this woman and uses her as somewhat of an emotional release, â€Å"This time I was not afraid, but felt a wave of depression and sadness come over me, because a woman was offering me sympathy; something I had never received before. † (76). Stanley lived with this woman for about a month soon to find out she was a prostitute, although he was shocked he did not condemn her for it and Stanley understood.He still left her to go to the YMCA only to return to the detention home. The interaction with Stanley and the prostitute enforces the social learning theory because it is exposing Stanley to his first mother figure that is a criminal. The only positive female influence in his entire life makes h er living based off of crime; one could see how this could impact such an impressionable youthful mind. Eventually the vice president of a company he worked for took in Stanley, the man had no children and was very wealthy.Stanley enjoyed living with him and his wife but yearned for the freedom of his city, and at the first opportunity gather up his money and ran away. After this Stanley began to become involved in much more elaborate burglaries and â€Å" Jack Rolling†, he became with a â€Å"gang† of other boys and was making a large amount of money robbing and stealing. â€Å"So we plied our trade with a howling success for two months. Sometimes we made as much as two hundred dollars in a single day. † (97), this expressed an enormous positive reinforcement of crime to Stanley.Stanley has never made this type of money in his life before, it is much more fun and easier in his opinion than working a job and you can make much more than a job. In this book I beli eve Stanley was raised on a life of crime, nearly everything he was exposed to provided a positive outlook on this crime. He simply never was exposed to any real punishment before it was to late. All of the friendly people he met were criminals, such as the prostitute and his gang, he made a large amount of money â€Å"jack rolling†, and he enjoyed the ego from his criminal record with all the respect it earned him from the youth.The social learning theory supports Stanley’s case because his family, peers, school, and his environment all directed him into a life of crime. The other possible theory I could see one choosing would be the control theory, assuming that people are naturally inclined to commit crime could seem like it could fit Stanley’s case. The reason I did not choose it is because the environment that Stanley was in I feel created him. His stepmother, his siblings and stepsiblings, the detention home, his gang, and people such as the prostitute all impacted his deviant life an extreme amount.

Leadership Essay Example | Topics and Well Written Essays - 3750 words - 2

Leadership - Essay Example luated from its capability to identify the core business objective of the organization and driving all the business aspects towards achieving such objectives. However, before evaluating the effectiveness of leadership, it is important to analyze the origin of leadership. According to Adeniyi & Adeniyi (2010), there is no definite conscience regarding the origin of leadership. It is considered to be a conceptual framework, prevailing in the societal environment that is involuntarily understood across the social and organizational cultures. As the origination of leadership is said to be unknown, in order to obtain an explicit idea about leadership and its foundation, individuals have to rely on the notions and viewpoint of the eminent researchers. Such secondary sources of information regarding the origin of leadership can be accessible from various standard and internationally recognized books and journals. Methodical study of such information will provide clarity regarding the evolution of social and organizational leadership. Considering the evolution of leadership, a large number of theories and practices have been developed over a period of time in order to establish the underpinning rationale of such concepts. Mumford (2006) has identified that in Sanskrit literature, the theories of ten types of leadership was mentioned. Characteristics of such different types leadership depends upon specific sets of dissimilar traits that distinguishes one leadership characteristics from another. King, Johnson & Vugt (2009) are of the opinion that the basis of such characteristics the researchers had developed trait theory of leadership which indicates that a successful leader can be identified by showing his interests, capabilities, and personality traits. In general, in order to become a successful manager, a person must possess certain traits such that the person must be high achievement oriented and should be self-confident so that he can motivate his team in order to

Is 'Maurice' a hopelessly flawed text, or a thoughtful adaptation of Essay

Is 'Maurice' a hopelessly flawed text, or a thoughtful adaptation of the novel form to the subject matter and a strong intervention in debates of the time - Essay Example Forster’s autobiographical parallels with Maurice has fuelled debate as to whether the novel was significant as â€Å"a strong intervention in debates of the time† or alternatively a â€Å"hopelessly flawed† text. It is submitted at the outset that neither dogmatic view is entirely authoritative regarding the significance of Maurice and this analysis explore the premise that perhaps the flaws associated with Maurice were a necessary evil in presenting E.M. Forester’s gay ideology. Forster’s self proclaimed significance of the novel as a symbol of the future is juxtaposed with Maurice reflecting on the past4. In the â€Å"Terminal note† to the novel, Forster asserts that Maurice’s escape with his lover in the ending â€Å"belongs to an England where it was still possible to get lost. It belongs to the last moment of the greenwood.†5 The juxtaposition is further highlighted by the fact that whilst Maurice is set in Georgian England, the lovers apparently disappear to an England of the past, however the irony here is that they escape to an escape that was not possible in 19136. Forster justified this on the basis that a happy ending was imperative, â€Å"I was determined that in fiction anyway two men should fall in love and remain in it for the ever and ever that fiction allows, because in this sense Maurice and Alec still roam the greenwood.7† However, searching for a world of the past and waiting for â€Å"a happier year† was not realistically possible and therefore â€Å"Maurice and Alec inhabit a novel twisted in the grip of time8†. As such, it has been argued that these contradictions are Maurice’s flaws, leading some commentators to assert that â€Å"they result from self-hatred and indecision, from escapism and self-indulgence and have therefore disappointed readers of all kinds9†. Conversely, this literal interpretation of Forster’s â€Å"flawed† narrative can

Benefits and technical challenges for using self compacting concrete Essay

Benefits and technical challenges for using self compacting concrete - Essay Example By regulating the mix proportioning, the concrete is so formed such that it doesn’t require compaction. There is no particular code available for SCC so far even though it has started to catch wide application in modern days and again there is no definite mix proportioning procedure established (Zhu et al., 2001). In order to learn comprehensively about the feasibility of using the concepts of SCC with the available materials around, this research essay is basically grounded on the factual findings on the benefits and the critical challenges cropping up as a result of using the modern developed self-compacting concrete. According to Loughran (2007) the basis at which SCC is highly gaining recognition, wide acceptability and increased adoption in terms of usage in modern constructions are inevitable and are essential as further illustrated in this essay. On highlights, it is of note that when large quantity of substantial reinforcement is to be positioned on a reinforced concrete (RC) member, it is never easy to certify that the formwork gets wholly filled with concrete; that is, fully compacted without honeycombs or voids. Compaction by mechanical vibrators or by manual is very difficult in this situation. The method used of compaction, vibration, causes additional cost and delays in the projects. For underwater concreting it is always required that you use fresh concrete, which could be placed without the necessity of compaction; in such conditions vibration had been merely impossible. This challenge can now be resolved with self-compacting concrete (Persson, 2003: 374-379). The SCC flows easily a round the reinforcement and into every corner of the formwork. The SCC is very fluid and passes around obstructions to fill all the corners and nooks without the risk of either mortar or any other ingredients of concrete detaching out, and simultaneously ensuring that there are no

Trends in Cloud Computing Assignment Example | Topics and Well Written Essays - 1000 words

Trends in Cloud Computing - Assignment Example The users of the technology need not to have knowledge of, expertise in, or control over the technology infrastructures "in the cloud" that supports them. Buyya et al. (2009) stated that the concept incorporates infrastructure as a service (IaaS), platform as a service (PaaS) and software as a service (SaaS) as well as Web 2.0 and other recent technological trends that have the common theme of dependency on the Internet for meeting computing needs of the users. Examples of such providers are Dropbox.com, Salesforce.com, and Google Apps, which all provide common business applications online that are accessed from a web browser, while the software and data are stored on the servers. Referring to the writings by Cohen (2012) the term cloud is used as a metaphor for the Internet, based on how the Internet is depicted in computer network diagrams, and is an abstraction for the complex infrastructure it conceals. The diagram below helps to demonstrate the architecture of cloud computing an d how it incorporates the use of other technologies in order to provide a variety of applications of services. Figure 1: Graphical representation of cloud computing Sources: http://www.dummies.com/how-to/content/comparing-public-private-and-hybrid-cloud-computin.html In the writings by Saboowala et al. (2013), they stated that cloud computing mainly involves software as a service and utility computing. Under Software as a Service, cloud computing is known for providing an application via the internet, which ends up being used by millions of people located in different corners of the world. Under utility computing, it is noted that cloud computing provide storage and virtual servers that users can easily access on real time basis. The top trends in cloud computing In the writings by Cohen (2012), he noted that the latest trends in cloud computing are because of continued application of cloud computing in various forms, and therefore, the technology has been realigning itself to the c hanging needs of providers and businesses, which has created new utility options for the technology of which key among them is big data analytics. Big data analytics According to Schlesinger (2013), big data analytics is one of the latest trends in cloud computing and it refers to the capability of cloud computing to manage big amounts of data from various sources. Therefore, the latest trends is the analysis of big data that is available â€Å"in the cloud† in a single approach without any sub-division of data into manageable chunks. The big data analytics enables organizations to carry an analysis of data that that is generated from a long period of time from multiple sources using a common approach. For example, Buyya et al. (2009) stated that within the public cloud, access can be obtained to individual files containing variety of data from different businesses within the same industry and the analysis of such data will provide a global outlook of the entire industry. Big data analytics services by cloud computing provide key benefits of reduced cost in analyzing wide data and shortened duration of analyzing data. Increased application of hybrid clouds Cohen (2012) wrote that as businesses are increasingly identifying the benefits of cloud computing they are equally increasing their adoption of the use of cloud computing for various business purposes. This has resulted in a trend

Structural analysing Essay Example | Topics and Well Written Essays - 1750 words

Structural analysing - Essay Example Today, an SEM has become an indispensible instrument for any R&D or production set up dealing with advanced materials science. In the subsequent sections interaction of electrons with matter, basic principles of electron microscopy, architecture and working of scanning electron microscope, different attachments to an SEM and applications of SEM in materials science will be discussed in brief with special emphasis on specifications of a modern SEM. Interaction of Electrons with Matter Electrons as a probe are extremely versatile as they generate a wide range of signals which can be detected and processed to get useful and meaningful insight about surface topography, microstructure, microchemistry and micro-texture of the material being probed. Different kinds of signal generated as a result of interaction of electron probe are shown in Fig. 1 [1]. Fig. 1: Schematic Drawing Showing Electron – Matter Interaction When thickness of the specimen is less than ~ 100 nm only then the i ncident electron beam is able be pass through it and generate different kind of transmitted signals. However, the transmitted signals are relevant for Transmission Electron Microscope (TEM) and not for Scanning Electron Microscope (SEM); therefore, we will not discuss about transmitted signals here. Among the reflected signals secondary electrons (SE) and Back Scattered Electrons (BSE) are relevant for SEM for imaging and characteristic X-rays are useful for chemical analysis in SEM. Besides, BSE is also useful in micro-texture analysis using Electron Back Scattered Diffraction (EBSD) attachment. Therefore, we will limit our focus to these signals only. Secondary Electrons (SE) These are low energy electrons (less than 50 eV) generated after the incident beam hits the substrate. Back Scattered Electrons (BSE) These are high energy electrons (more than 50 eV up to beam energy) generated after the incident beam hits the substrate. Characteristic X-Rays When electron beam strikes the s pecimen, it knocks out the inner shell electrons and the vacancy thus created is immediately filled by an electron from higher shells. This electronic transition leads to generation of X-rays which are characteristics of the element. Thus these X-rays can be used for micro-chemical analysis using Energy Dispersive Spectroscopy (EDS) and / or Wavelength Dispersive Spectroscopy (WDS). Basic Architecture of SEM Basic architecture of an SEM is presented in Fig. 2 [2]. It is a column always under vacuum consisting of different subcomponents. It consists of an electron gun or electron source. This can be different types, which will be discussed afterwards. This is followed by condenser lenses to focus the beam. There are apertures in the path to allow only and an aperture to allow only the useful (central) portion of the beam to the subsequent stages. The focused beam is double scanned and made to pass through an aperture to fall onto the specimen. The beam is scanned over the specimen in a raster and the generated signals – secondary or back scattered electrons are collected, amplified and again scanned in a raster onto a CRT screen in synchronized manner. Thus image is formed pixel by pixel. The magnification is ratio of

Television in Australia Essay Example | Topics and Well Written Essays - 1750 words

Television in Australia - Essay Example Notably, the difference comes in where the television has to involve a camera to capture images that are to be displayed on the screen. A television camera converts the images into electronic waves and as well as the microphone. These signals are then converted back to images by an electron gun at the back of the television set (Herd, 2006:119). Television was first introduced in Australia on 1929. It was however, launched officially twenty-five years later because the Australian government wanted to observe the reaction of countries which had introduced themselves to the system. The official launch was on September 1956 with a studio called the communication network (TCN) being the only TV station in the country. Bruce Gyngell was the first presenter of the television station and his first words are still documented up-to-date (Hartley, 2007:44). The incision of the television in Australia drew the attention of many. Debates in the various cultural bodies and public interest groups struggled to define the impact the television would have to the country. The debates that came about were whether Australia was to have a television service at all and whether it should have a public or private owned television system (Byes, 2006:160). There were also controversies on whether any privately owned system would be in scrutiny by the government agencies. The people also wanted to know whether there would be control on ownership in order to prevent the influence of foreign companies in the ownership or overconcentration by local companies bringing unhealthy competition (Spigel, 2001:385). The country also had debates on whether there was to have protection of the Australia-made television materials against the imported material. Generally, the debates in the country revolved around ownership, control and the regulation of the materials that had come up due to the introduction of the television. The many controversies surrounding the television industry posed numerous que stions on the cultural aspect. The people were concerned on the role of the audience in response to determining the nature of the TV programming. There was also a desire to know the role of the government in the real matter considering that Australia was a liberal democratic country (Arrow, 2009:91). There was also a question on whether the models adopted by the United States were appropriate for Australia. There was a major contradiction between the politics and culture of the country. These debates and controversies overrode in the context of the cold war era and the great depression of the world super powers a global confrontation, which had powerful repercussions in the world countries and certainly within Australia (Hazelhurst, 1982:112). The Australian government showed much consideration on the matters concerning the establishment of the television in the country. It thus appointed an interim committee to look into the matter (Hartley, 2007:46). The report of the committee wa s to be significant, as it would lay regulations on the radio, which in turn would lay the basis for the television industry. The committee established a policy where all radio stations were to have operation licenses. It also determined the roles of ABC radio, which was the national broadcasting station (ABC). The general finding of the committee was that the government officials were optimistic about the introduction