Local and National Provision for Hockey Essay

Sport’s a big part of today’s society, with hockey featuring highly. This is mainly due to the popularity of the sport within secondary schools and the national curriculum. With about 1150 hockey clubs in England, a National Governing Body (NGB) essentially organises the country’s hockey. England Hockey replaced the England Hockey Association (2002). It coordinates involvement and development with nationally run competitions and leagues. Much work’s also pumped into developing the foundations for future hockey: the young players of today. With high profile names involved in local schemes such as ‘Slazenger Stick Skills’, youngsters are encouraged to participate with rewards e.g. badges and certificates. The National Lottery helps develop all levels of hockey with funding via Sport England. It’s also in conjunction with the Youth Sports Trust and the Central Council for Physical Recreation. Through funding, Regional schemes such as Active Sports Talent Camps exist to develop the regions county and talented players. Lucazade often get involved with these local to territorial ‘stepping stones’. Locally, clubs such as Bradford and Halifax Hockey Club also exist and have junior teams to involve younger, future players. Local area teams like Calderdale compete against others, such as Wakefield, in developmental tournaments such as the Millennium Youth Games. This type of basic introductory competition promotes basic principals of hockey: fun whilst gaining experience and skill. Clubs receive private sponsors to fund kit, but main funding comes from the players i.e. hiring the pitch is paid for by subs. Some clubs may organise fund raising events such as ‘bag-packs’ at supermarkets. Sponsorship at national level is more serious with England Hockey leading the way in developing its image with investors such as Harrods and high status associations such as Great Britain Olympic Hockey and World Class Hockey. Hockey’s usually introduced at secondary school as part of the National PE Curriculum, but younger players may be introduced to junior sections of clubs through siblings etc. As a traditional sport that’s stereotyped for females (especially school level) private schools emphasise its’ importance by being in conjunction with local clubs to provide pathways for progression e.g. Bradford Girls Grammar School and Bradford Hockey Club. By regular club training and competition, a player may develop and be entered for local schemes/trials e.g. representing Kirklees in the West Yorkshire Youth Games. This can lead to scouting for county trials. Through higher standards of training and competition, development may continue and progression to a territorial level e.g. North England. Opportunities through trials and training weekends are provided and thus, following the pattern, international trials and competition. As seen by the diagram the different stages become more demanding with less players meeting the higher standards and progressing upwards. There’s ranging competition at all levels e.g. school- u12, to u18 and clubs varying from u11 up to numerous open age teams. Currently in England hockey is not a professional and therefore technically paid sport as it is in various other countries such as Holland. There is no provision for this level but with an increase of water based pitches and the senior men’s and women’s English hockey Leagues’ continuously improving standards of competition, the international scene is well established and provided for. By playing in the Senior National League a player has reached the top level of competition before international level, and thus it often leads to opportunities to trials for these highly developed players. There are however both male and female international competitions via club tournaments, and representative events for the England teams such as the Olympics, World and European Championships. Aside from the other agencies mentioned in connection with England Hockey the school link programme PESSCL partner the NGB to re-enforce participation in the education zone. They work together to implement it within secondary schools, but as yet there is no such scheme for primary schools such as ‘High 5 Netball’. This information is generally based on female participants but many clubs have male teams that are involved in national, regional and sub divisions. E.g. Sheffield has long standing, devoted men’s teams. Equality exists with popular, yet more social as most players are initially committed to gender specific teams. However colleges such as Greenhead provide for mixed team players and participate in regular competition. Although more profiled as a ‘female sport’ the National Men’s league has a higher status through more media and sponsorship coverage than the women’s league with early sponsors like ‘à ¯Ã‚ ¿Ã‚ ½ Stretcher and much more consistent media coverage from Sky Sports.’ Although sparse, Zone Hockey is a full flowing scheme that provides access to hockey for the disabled. It can be played on an equal level with able bodied players and is simply and adapted version of the original. It was developed between Nottingham Trent University, the Youth Sport Trust and England Hockey. It’s widely supported by associations such as the British Wheelchair Sports Foundation. A 5-a-side game that is fully adaptable to different playing surfaces and wheelchairs, that provides all boys and girls with a high scoring, fast moving, fun game. However there is no involvement at an elite level such as at the Paralympics due to its sparse global popularity and no record of an international English representative side Evaluating the situation of Hockey within England, it’s fair to say there’s a solid structure that can still be built on. Equality exists within the sport to the extent of mixed teams, of which most major sports in England do not provide for at senior level e.g. soccer. Also disabled access exists and is strong in many parts of the country but not to the extent of international competition. However, without professionalism, Hockey lacks funding that marketing, TV coverage rights, ticket sales etc. could provide. Fantastic facilities become ever more prominent (e.g. water based pitches), there is surely a gap waiting to be filled that would provide more access and opportunity locally and nationally including disabled athletes. This is certainly an aspect to consider for improvement and standard of the sport for all.

Politics and Administration Essay

Introduction 186, 207, 221? Power Struggle between the pro-democratic and pro-conservatism One of the reasons that led to such a tragic end for Tian’anmen Movement is the power struggle between the two camps of leaders, pro-democratic (Former General Secretary of the Chinese Communist Party, Zhao Ziyang) and pro-conservatism (Deng Xiao Ping). In 2009, a memoir was published based on audiotapes recorded by Zhao Ziyang, called Prisoner of the State: The Secret Journal of Premier Zhao Ziyang, he mentioned that he â€Å"didn’t want to be a General Secretary who opens fire on the people.† From this, we could clearly tell by that time, Zhao differed in opinion from Deng and other conservative leaders, like Li Peng on how to handle the student movement, i.e. whether to pursue a peaceful or a military solution. http://blog.foolsmountain.com/2009/06/03/tiananmen-1989-a-need-for-dialogue-20-years-later/ One very crucial turning point that we know is that by that time, the CCP General Secretary made a scheduled official visit to North Korea, which turned out to be a bad decision at the time of turmoil; this was because on April 26th CCP Central issued an editorial on â€Å"People’s Daily† in the absence of Zhao Ziyang, which was titled â€Å"Uphold the flag to unambiguously oppose any turmoil†, denouncing that the patriotic student movement as a turmoil ignited by an â€Å"extremely small handful of opportunists†. http://www.alliance.org.hk/64/6420/?page_id=521 According to Wu Jiaxiang, a former aide and a leading political scientist in Beijing, Zhao Ziyang, before leaving for North Korea on April 21st, had instructed that â€Å"no politburo meeting should be held in his absence† but other CCP leaders, likle Yang Shankun & Li Peng immediately convened a â€Å"CCP Expanded Poliburo Meeting†, then reported to Deng Xiaoping with meeting opinions, and then borrowed Deng Xiaoping’s mouth in stating that CCP â€Å"should not fear bloodshed†. And in Zhao Zhiyang’s self account, recorded by Yang Jisheng, he claimed that it was li Ximing & Chen Xitong who contacted Wan Li on the night of April 21st in request of convening a commissar meeting; that Wan Li relayed the info to Li Peng. Later, according to ________, Li Peng convened the meeting on the night of 24th, reported it to Deng Xiaoping on 25th, and was authorized to relay Deng’s opinions to communist cadres; and that Li Peng took advantage of the occasion to draft a newspaper commentary for publication on April 26th. By the time Zhao returned to China after the scheduled visit, he found it was just too late to remedy the situation as hostilities between the government and the people have been greatly aggravated. Other than the mis-communication over the People’s Daily’s editorial, we may gain further insights into the power struggle between the party leaders by taking a look at a previous document obtained by CNN and written by Bao Tong, a close aide to Zhao Ziyang, describing in detail the events leading up to the crackdown on student protests in Tiananmen Square on June 4, 1989. September 25, 1989 Comrade Hu Yaobang died on April 15, soon after which the student demonstrations began. I was extremely worried. Comrade Xiaoping pointed out in his speech on April 25 that the overwhelming priority in China is stability – I completely agreed with his point; I also wanted to maintain stability and prevent turmoil. Specifically, I wanted to make an effort to reduce tensions and to avoid precipitating the tension into clashes. The People’s Daily April 26th editorial, in my view, was harsh in language and lacked analysis and persuasiveness; I had my reservations about it. On May 19 and 20, the Central Committee announced the decision to send the military into Beijing and declare martial law; in my heart, I believed we made a terribly wrong move; I was afraid that we would be trapped in a very difficult situation, â€Å"riding a tiger, hard to get-off.† The Central Standing Committee collectively criticized Comrade Zhao Ziyang; I felt it was unfair. 1.1 – It was I who first informed Comrade Ziyang that the April 26th editorial had aggravated the confrontational mood of students and people who had previously taken a neutral position. Comrade Ziyang returned to Beijing from North Korea on April 30th. As soon as he returned, I reported to him as follows: Students have been demonstrating in the streets since April 27th. There were so many of them that it was impossible to blockade; there were also lots of onlookers following them. Some government officials sympathized with the demonstrations. There were signs that the incident was escalating and expanding; there were a great number of students and others who resented the April 26th editorial and believed that it was hostile towards them. I spoke about my opinion of the editorial: the positive side of the editorial was that it presented Comrade Xiaoping’s thoughts that Chin a must maintain stability and must not fall into turmoil. However, the editorial was written in a very harsh tone, did not adequately present reasons and lacked analysis. It also did not take into consideration the acceptance of people who were previously neutral. Since there were so many people who believed that the editorial was hostile to them, it was obvious that the editorial did not express its ideas clearly. Comrade Ziyang did not express his own opinions at that time. After a few days, he said to me: â€Å"It seems that there are flaws in the editorial.† Comrade Ziyang certainly formulated his opinions in his own way, but it was I who first reported to him about the editorial with this point of view. http://edition.cnn.com/2001/WORLD/asiapcf/east/04/22/tiananmen.document.01/ Students’ Uncollective Actions As discussed above, power struggle among the party leaders is one of the factors in leading to the unwanted tragedy of the June 4th Movement, but as I argue down below, the chaotic and unsystematic internal management of various student movements are by nature underlying factors to the tragedy. After the April 27 demonstration, the government commenced to open up dialogues with students, and the government seemed to take the initiative to adopt a more positive approach towards the student movement. The government’s willingness to concede and negotiate have lit up the hope for the majority of students that the entire student movement might come to a peaceful end(Source: Book) Yet, almost by the same time, the leadership and organization of the movement among the student leaders became â€Å"problematic†. Not only did the student movement organizations hold different points of views towards the movement strategies, some of the student leaders also paid no respect to organizational claims, and much often instead, they themselves acted on behalf of their organizations. One fine example would be the case of Zhou Yongjun, who was the president of Beijing Autonomous Federation. He helped organize another big demonstration on May 4. However, without any consent from his fellows and colleagues, he announced the end of class strike â€Å"without a clear resolution within the leadership†. http://www.standoffattiananmen.com/2009/04/people-of-1989-zhou-yongjun.html In order to better describe the dividing powers among the student leaders during the late stages of June 4th Movement, Zhao (2001) simply grouped the student demonstrators by that time into three groups, which are called respectively Dialogue Delegation Group, Beijing Students’ Autonomous Group and the so-called â€Å"charismatic group† http://site.ebrary.com.eproxy1.lib.hku.hk/lib/hkulibrary/docDetail.action?docID=10402626 As Zhao (2001) noted, the students that belonged to Dialogue Delegation Group were â€Å"eager for the coming dialogue with the government†. References Gonzales, Eduardo, L. and Gillespie, C.G. (1994). Presidentialism and Democratic Stability in Uruguay. In J. J. Linz and A. Valenzuela (Ed.), The Failure of Presidential Democracy, Comparative Perspective (pp. 151 – 178). Baltimore: The John Hopkins University Press Hanan, D. (2007). Presidentialism, parliamentarism and semi-presidentialism: Incentives and disincentives in achieving multiple democratic goals. Retrieved from http://djayadihanan.blogspot.com/2007/12/presidentialism-parliamentarism-and.html Linz, Juan J. (1994). The Failure of Presidential Democracy. The Case of Latin America. In J. J. Linz and A. Valenzuela (Ed.), Presidential or Parliamentary Democracy: Does it Make a Difference? (pp.7).Baltimore: The Johns Hopkins University Press Maeda, K. & Nishikawa M. (2006). Duration of Party Control in Parliamentary and Presidential Governments: A Study of Sixty-Five Democracies, 1950-1998. Retrieved from http://www.bsu.edu/web/mnishikawa/MaedaNishikawa2006CPS.pdf Mainwaring, S. (1993). Presidentialism, Multipartiism, and Democracy, The Difficult Combination. Comparative Political Studies, Vol. 26 No. 2 (pp. 198 – 228) Mainwaring, S. & Shugart, M. (1993). Juan Linz, presidentialism, and democracy: A critical appraisal. Retrieved from http://www.nd.edu/~kellogg/publications/workingpapers/WPS/200.pdf Power, Timothy and Mark J. Gasiorowski. (1997). Institutional Design and Democratic Consolidation in the Third World. Comparative Political Studies. Shugart, M. S., & Carey, J. M. (1992). Presidents and assemblies: constitutional design and electoral dynamics. Cambridge: Cambridge University Press. Valenzuela, A. (1994). Party Politics and the Crisis of Presidentialism in Chile: A Proposal for a Parliamentary Form of Government. In J. J. Linz and A. Valenzuela (Ed.), The Failure of Presidential Democracy – The Case of Latin America (pp. 93). Baltimore: The Johns Hopkins University Press

Analysis of “Fight” by Laurel Blossom Essay

Complete opposite attract, just like a magnet. However at times, it may not always work out for the best. In â€Å"Fight† by poet Laurel Blossom, the contrast between the narrator and her lover seems to have affected her decision to either strive through their relationship in order to make it work or opt out. The narrator immediately tells readers â€Å"That is the difference between me and [him]†, helping readers understand from the start that they these lovers have their differences, as do most people in relationships do. However the narrator goes on to list their differences throughout the entire poem. She talks of how he â€Å"pack[s] an umbrella, #30 goo/And a red flannel shirt.† and later discusses their differences in hobbies, weather, natural state of temperature, and material preference when it comes to clothing. However the narrator bluntly states â€Å" That’s not what I do.† as if she’s trying to reinforce the idea and emphasize it so that readers can understand that they are complete opposite of one another. In the third stanza she uses repetition to add stress on â€Å"Florida† which could possibly mean that she’s trying to give readers the feel of her environment and setting of the poem. It’s a reasonable possibility considering the fact that in the next stanza, readers get a list of activities usually done in sunny and pleasant weather which Florida is known for. Once again the compare and contrast pattern is seen again as she critically states â€Å"[He] dig[s] in the garden. I swim in the pool/I like to wear cotton. [He] like[s] to wear wool.† in order to sincerely persuade her lover, since she addresses him directly within it, that they are too different for one another. In the last stanza the narrator finally comes to a conclusion after her rant of contrasting her and her lovers lifestyles. Apparently â€Å"[He] wants[s] to get married. [She] wants to be free†, which shocks readers, especially when the narrator blatantly tells her lover, who originally was the one she was talking to, that even though he doesn’t seem to mind â€Å"that is the difference between you and me†. The way that the narrator formed her poem, makes this line the strongest one and gives readers this feeling that she wants to end  whatever is going on between them. Her constant repetition within the poem that they are completely different and the constant contrasting between lifestyles, adds emphasis to her decision to end what they had since she wants to be â€Å"free†.

Burger Boy Paper Essay Example | Topics and Well Written Essays - 500 words

Burger Boy Paper - Essay Example For example, Marge is supposed to collect her daughter from the school bus at 2:45. However, Otis, the assistant store manager does not give her that chance to be with her daughter an aspect that would not only demotivate Marge, but also it would generate poor relationship with her daughter. Similarly, there slow delivery of services especially for the poorly paid employees such as Marge despite the fact that they are working for more hours per week. Poor communication between the seniors is also leading to confrontation that is not only been experienced by other employees but also by the consumers. One of the key problems that could be explained by compensation issues is the slow delivery of services. For instance, the fact that Marge is being paid $6.25/hr and is working for more hours than Jerry and equal to Chuck, makes her to portray heavy stress during the performance of duties. As a result, she is slow in her duties a situation that makes Otis to shout at her as a way of making her to be fast. Similarly, poor communication between the managers can also be attributed to poor compensation. For example, in their confrontations Otis informs Leon that he is sick for working 10-12 hours a day for the little wages (Jodi 16). This is an indication that if Otis wages are improved, it would be a major solution to avoid communication problems and managers confrontations. One of the key problems that could be lessened with diligent use of rewards other than pay includes absenteeism. By giving the employees ample time to rest either inform of breaks or off duties, the level of absenteeism will effectively be addressed an aspect that will ensure the Burger Boy has adequate manpower to deal with high number of customers during Fridays. Employees can also be rewarded through delegation of duties. This will ensure that they make independent and proper decision leading to lower level of

Discuss the challenges of implementing sustainable solutions to the Essay

Discuss the challenges of implementing sustainable solutions to the global - Essay Example â€Å"The key challenges of water management can only be understood within the context of water’s role in the world today† (WWDR 2, 2006: 1). Various factors play a part: the impact of extreme climates as witnessed in floods and drought conditions; many of the socio-economic systems in the world connecting at a rapidly growing rate; poverty, warfare, diseases such as Acquired Immunodeficiency Syndrome (AIDS) afflicting many of the world’s populations; and the prevalence of increasingly crowded urban conditions. The world’s water managers have to monitor equitably and with more refined techniques, the increasingly scarce freshwater resource. At the same time, they have to face the complexities and pressures of the rapidly changing conditions and deterioration of available resources. In November, 2002, the Covenant on Economic, Social and Cultural Rights (CESCR), created a milestone in the history of human rights by recognizing water as a fundamental human right. The one hundred and forty five countries which have approved the International CESCR will now be required to progressively ensure that there is access to safe and sufficient drinking water, without any form of discrimination among people (WWDR 1, 2003). The world’s socio-economic development including poverty alleviation, demographic and technological change, globalization, trade, warfare and security; as well as climate variability are each mutually interdependent with freshwater resources (UNESCO, 2006). The natural cycle of water around the earth is the hydrological cycle. All water on earth is constantly recycled, repurified, and reused. The three main impacts that humans have on the hydrological cycle are: withdrawing freshwater for domestic, industrial or agricultural purposes, polluting the water while using it, and returning the used water into the hydrological cycle for purification through further stages till it is again available for use (Wright & Nebel, 2005:

Apply the transtheoretical Model of Change to Smoking cessation Essay

Apply the transtheoretical Model of Change to Smoking cessation program or intervention - Essay Example Although several quarters have highlighted weaknesses of the program, the general features are positive. The major focus of the exercise will be on stages of this model, how each can be applied to stop smoking and thereafter, a general critique. The TMC supports the idea that behavior change evolves rather than a perception that it can be revolutionized. This is an implication that the model is a process that is characterized by stages of acceptance to the ultimate cessation especially for smokers. The first one is the pre contemplation stage to the ultimate maintenance stage as illustrated by DiClemente et al (2002). At this point, the person is probably at the denial stage where thy have little or not plans to quit. Smoking to them is part of life and smoking is used for leisure, stress relieve or simply the addictive charm. At this point the person has zero motivation to quit although they are aware of the practice posses to their health. In the pre-contempation stage, the smoking cessation program implementers such as family members may only give minimal help to the individual through persuasive counseling. The decision to change the behavior only comes from within the individual. This is the stage where an individual is ready to act and begin the cessation program. As matter of fact, the individual may be projecting to start the program in six month’s time. The level of awareness of the individual on the effect of drugs is high (DiClemente et al., 2002). They understand the pros and cons of smoking and they believe that the process is possible. The program of cessation can be effective if the addicts can be informed of possible challenges such as relapses. Many smokers in the world today are in this stage because the vast majority is considering quitting. Here, the person is preparing to hit the road and begin the journey to full recovery. Most of the addicts are encouraged to begin with mental preparation for the program. It is common to find them

Integrated Liberal Studies Global Cultures Essay

Integrated Liberal Studies Global Cultures - Essay Example All these were targeted to be achieved by the year 2015 with the desire to have made a great stride in achieving the goals. But perhaps to make a simple insight into the achievements, it can be said that the world has achieved little and is far behind the schedule. By the set year of 2015, little will have achieved. But what is hindering the achievement of these goals despite the consulted effort and all the strategies applied to achieve them Perhaps Dalai Lama has given us a more insight about the economic goals set by the United Nations and what is hindering their achievement. (Lama, 1999) Dalai Lama seems to reckon with the sense expressed in the economic goals. He asserts to the concept that, the world has changed and it has grown to be a global village. Globalization is the new order of the day and the world cannot shy away from it. He expresses that the concept of globalization has helped to bring the world together, which reckons that no part of the world and no country of the world can live alone. (Dalai Lama, 1999) Dalai Lama raises great concerns that have been generated by the current state of inequality in the word. He expresses the concern that many of the problems facing the world today are due to the state of inequality that has been propelled by the world economic orders. Economic orders that have been adopted by the developed and the developing nations promotes inequality which increases the gap between rich and poor individuals of the world and at the same time extend to influence the economic gap between the developed and the developing countries of the word. (Lama, 1999) It is due to this difference that Dalai Lama calls for universal responsibility. He asserts that collective responsibility is the key to achieving the desired results of an equal world where everyone sees the other as a neighbor and a brother or a sister. Dalai Lama faults the government systems of the world but he is quick to point out that many economic woes facing the world today are due to oppressive government systems. He points out democracy as the only system of government on which world order can be restored as it promotes equality for all people. Dalai Lama is quick to point out that it is only through the world responsibility that a just world ca be realized. To achieve this just world, there must be systems put in place to install the order. But he criticizes the concept of creating institutions and organizations that leaves out some people while the responsibility of crating a just world is left in hands of few individuals. In his earlier draft of free Tibet which is contained in the draft constitution of 1992, Dalai Lama reckons with the goals stated in the United Nation's millennium development goals. His draft called for an education system that helps to develop bright future of Tibetan children, a working health system and a poverty free Tibet. Hence it can be said that with his concept of universal responsibility, Dalai Lama expresses the need for drafting means of achieving this to counter the problems facing the world today including overpopulation, dwindling natural resources, environmental pollutions, and others w hich are all addressed in

LEB2 Essay Example | Topics and Well Written Essays - 1250 words

LEB2 - Essay Example However, foreign firms that organized under the laws of a state other than Alabama were forbidden from similarly negotiating its tax base. These disparities lead to the Reynolds Metal Company to sue the Alabama tax authorities. Reynolds Metal and other sought to be refunded for taxes paid to Alabama on the grounds the state discriminated against foreign companies under the Commerce and Equal Protection Clauses. The Alabama Supreme Court rejected Reynolds’s claim, citing additional burdens on foreign business offset the burdens placed upon domestic businesses. An Alabama trail court confirmed the franchise tax to be discriminatory, but dismissed their claims citing the precedent of the Reynolds case. The U.S. Supreme Court found the state’s franchise taxes against foreign firms to be discriminatory. Further, the U.S. Supreme Court concluded Alabama failed to justify its lack of tax negotiating ability for foreign firms when compared to the burdens placed upon domestic fi rms. Restrictions on freedom of speech On the 200th anniversary of the ratification of the Bill of Rights (December 15, 1991), the American Bar Association conducted poll. A mere 33% of those polled successfully identified the bill of rights. (The New York Times) A decade later, sparring senatorial candidates flubbed the identification of elements comprising the First Amendment. (Johnson) In light of these egregious cognitive failings, the common American can identify with the concept of â€Å"Freedom of Speech.† However, these same failings in common constitutional education make it clear that few are aware of the existence of exceptions to freedom of speech. The First Amendment of the U.S. Constitution states in part that â€Å"Congress shall make no law †¦ abridging the freedom of speech†¦Ã¢â‚¬  Contrary to popular belief, this does not provide the right for the individual American to say what he/she wants, when he/she wants, how he/she wants to. While freedom of speech exists, it is provided to the people with restrictions, conditions, and exemptions. The exemption of obscenity is unique in that the Supreme Court has denied First Amendment protections to obscenity without regard to whether it is, or is not harmful to others. It has been determined by the Supreme Court that obscenity â€Å"was outside the protection intended for speech† when the First Amendment was adopted. (ROTH v. UNITED STATES, 354 U.S. 476 (1957) ) This ruling has essentially banned obscenity in the interest of social order and morality. It is important to note that obscenity and pornography are not one in the same. As most pornography is not legally obscene, pornography enjoys First Amendment protections due to the fact it does not have to pass all elements of the Miller Test. (Miller v. California, 413 U.S. 15, 27 (1973)). One could argue that the Supreme Court has set some very profound precedents in the restrictions of freedom of speech, but the restriction s of speech are far more impacting long before the Supreme or any other court hears the case. The Supreme Court has made it clear employees of the government have the right to free speech when addressing matters of public concern. The Supreme Court has also determined it constitutional for the state to both suspend without pay and terminate employees under the guise of efficiency of service when the employee is making false statements against others in government. Many government

How Managers Can Apply Their Interpersonal, Informational and Essay

How Managers Can Apply Their Interpersonal, Informational and Decisional Roles to Influence the Performance of Their Organizatio - Essay Example Leadership is the process of manipulating other people to achieve specified objectives or goals. From a business point of view, a manager is a person, who has been given the mandate to influence the employees of a given organization in order to achieve the organization goals. Therefore, leadership roles are to communicate ideas, motivating employees, and gaining their commitment, enthusiasm, and acceptance so that they can support and implement the organizational goals and objectives. A manager should be a person who can perform the following roles; 1. Interpersonal roles: Should be able to perform, symbolic and ceremonial skills. Should also be one who can direct and monitor the subordinates, through communication and counsel, and be one who can maintain links in information through mail, meetings, and phone calls. 2. Informational roles: Can seek and receives information by maintaining personal contact with stakeholders and scanning periodicals and reports, transmits the informatio n to employees through reports, speeches and memos. 3. Decisional roles: An excellent manager is one who can come up with new ideas and delegate the idea responsibility to other persons. He should be one who can take the necessary action during crisis and disputes among his subordinates, a skilled negotiator who can represent his unit in budget, sales, purchases, and union contracts. Thematically, this paper seeks to show, by use of relevant case examples, how managers can influence successful performance of their organization through the application of the managerial skills discussed above. The three managerial roles will be discussed separately, in order to analyze each of them critically. Interpersonal roles Interpersonal skills are required, in order, for the manager to perform as a figurehead role in the organization, and this is considered to be a leading management function. An organization cannot succeed if the managers cannot direct and monitor their subordinates. In a case example; Intermatic Inc, a company located in spring Grove, Illinois was on the verge of bankruptcy. Jim miller, a former employee, was asked to return as president of the firm. He applied his interpersonal roles that enabled him to restructure the whole firm; he directed his staff and managed to bring the firm back from the edge of bankruptcy to its growth, profitability and survival (Lussier & Achua, 2010). For a manager to have strong interpersonal skills he should be capable of performing the following roles; 1. The figurehead role: Any manager or leader in an organization is capable of performing this role; it includes the caring out of basic tasks such as, presiding at meetings, and signing important documents (Davis, 2006). 2. The leader role: This is the role that influences how most leaders perform all other roles, the tasks that are preformed in this role include tasks like; evaluation of employee performance, coaching and giving instructions, training and hiring new empl oyees (Davis, 2006). 3. The liaison role: The liaison role is involved with the interacting and communicating with people outside the organization, and several tasks that include the developing of relationships, attending of professional meetings, maintaining contact with organizations and other people, and networking (Davis, 2006). Interpersonal skill is an individual’s capability to perform the above roles. In another case example, British airways hired a

Philosophy Essay Example | Topics and Well Written Essays - 750 words - 49

Philosophy - Essay Example Nevertheless, in this paper I would like to focus on the idea that affected me the most. By far, the teaching of Kant is something that opened my eyes on may different things. That is why I would like to analyze some of the elements of it and show how they were able to affect me. To begin with, I would like to note that the concept of every acts being treated as a potential for universal law was truly impressive. I would have never thought about my actions from this point of view. Indeed, prior to the course I knew that some of the actions that I did were ethical and some of the actions were not completely ethical; nevertheless, I never thought that each of them should be critically evaluated in such a rigid manner. I was surprised to discover the idea that turning any action into a universal law may serve as a suitable measure of an action. At first, I was surprised and did not think that it would help me. However, gradually I came to the understanding that this is a rather useful approach. It helps people to concentrate and what it right and not make mistakes in life. The next concept of Kant’s teaching that affected me much was the concept of good will. According to the above mentioned position, treating every action is as potential universal law is not enough: it is important to make sure that the person who performs it has a good will. Indeed, the latter is a rather obvious concept; nevertheless, it is rather difficult to define it correctly as there are many aspects that should be taken into consideration, making sure that none of them is omitted, but when it is done, it is evident that the absence of good will is one of the major determinants of a moral action. All this results in the understanding that evaluating the consequences of an action may not be fully reliable when it comes to assessing an action. I believe that such approach affected me a lot since it urges me to think about the subjective

Blacks Leisure Group plc (BLG) Case Study Example | Topics and Well Written Essays - 2500 words

Blacks Leisure Group plc (BLG) - Case Study Example It was Peter Farquhar who articulated that "a brand is a name, symbol, design, or mark that enhances the value of a product beyond its functional purpose" (Farquhar 1989). This gave rise to the brand equity's subsequent definition as the "added value with which a brand endows the product." (Farquhar 1989). In 1991 David Aaker put forth the model of Brand Equity in his seminal work "Managing Brand Equity" (1991). The model stipulates that brand equity is founded on five dimensions that of brand loyalty, name awareness, perceived quality, brand associations and other proprietary brand assets. Of the five brand equity elements, the basic four elements will be the subject of this discourse that will attempt to apply the principles of brand equity to Blacks Leisure Group's current market situation. This report will attempt to discuss the subjects of Brand Loyalty and how Blacks can begin to fully appraise the status of its core market's willingness to support the brand vis--vis the many market and economic fluctuations; the subject of Brand Name Awareness and how Blacks can continue to perpetuate its top-of-mind status in the outdoor sporting goods and lifestyle business; the subject of Perceived Quality and how Blacks can improve on its product attributes which can make or break its "specialist" status in the outdoor sporting goods category; and finally, the subject of Brand Associations which is ever more important these days in the face of stiff competition, environmental pressures and increasing consumer awareness that exacts nothing less than the best of what a company can offer and give back to the various communities and stakeholders it impacts on. CASE BACKGROUND With its stock publicly traded at the London Stock exchange and enjoying, there is no arguing that Blacks has been enjoying enthusiastic public support over the last 10 years. In fact, there is no denying that Blacks is one of United Kingdom's leading retail sportswear and sporting goods groups and the largest specialty outdoor retailer. Innovation, style and technology and a demonstrated passion for providing a range of outdoor clothing and equipment at great value for money remain Blacks Outdoor's hallmark in the industry. The company operates 427 stores under seven company-owned and managed retail chains across the United Kingdom and the Republic of Ireland. Its Sports & Fashion division includes the First Sport chain, the AV (Active Lifestyle) chain, and the company's newest store concept, Pure Women, the company's first attempt to target specifically the women's sportswear and sports fashions category. Its Outdoor division features the company's original store format, Blacks Outdoor, buttressed by the company's acquisition of U.K. outdoor sporting goods leader The Outdoor Group--which included the Millets chain of family-oriented sporting goods stores and the higher-end Air and youth-oriented Free Spirit retail chains. Though it had to cut back on its Wholesaling division, after the sale of the company's Fifa UK license back to Italian parent Fifa International in 2000, Blacks still enjoys

An Online Business Expansion Proposal Essay Example for Free

An Online Business Expansion Proposal Essay Dancy’s Fancy Butter is a local, singly owned and operated butter/spread. This business is located in Jacksonville Michigan. The operation started out from a simple request from a friend who wanted to buy the Garlic butter for a party. It was then that Anna Dancy realized the family and friend’s favorite dinner addition was a possible money making venture. The actual business side was at first a bit taunting. Anna had never run her own business, nor had she worked in food service or distributing food. There was a lot to learn that went way beyond the product. She purchased a mobile kitchen unit, and started creating her butter spreads. It was not long before the Health inspector paid her a visit. She was fortunate that she was giving solid advice as to how to move forward with rules in running a food service business. The holdup was minimal and it gave her time to actually prepare for bring her product to a larger customer base then family and friends. Farmer’s markets are the primary selling place for Dancy Fancy Butter. The product is made and kept preserved in the mobile kitchen, and then Anna and family helpers travel thought out the Jacksonville region setting up at Farmers Markets. It has been a great success. Now that she has a year under her belt, and with family and friends living outside of Jacksonville and the state of Michigan Anna Dancy had decided that she wants to explore expanding her internet presences and move into selling and shipping her product to a wider market. The advantages in today’s market for placing access to your product and services online are numerous. For Dancy Fancy Butter being online will open up an opportunity for a larger population to see the products offered. There is an international customer base available into Canada with the location of the company in Michigan. The possible challenges to building an online presence for this company will be assuring there is up-keep for everything from the website through the social media outlets. The online presence is bound to bring in more clients, the significance will be made clear and the management of the online environment will align with the overall goal to be successful in this endeavor. Current Online Competition The online completers that come up in a basic search for butter, butter spread and organic are, Home Earth Balance (http://www.earthbalancenatural.com/), Melt Up! (http://www.meltdirectnow.com/), and Bryanna’s Vegan Butter (http://vegan.com/recipes/bryanna-clark-grogan/bryannas-vegan-butter/). Earth Balance is an off shoot of the Smart Balance products whose parent company is GFA Brands, Inc. so even though this is an natural butter spread, it is still a part of a large company. The website is well organized, and has several appealing features such as a Recipe section and Kitchen Tips. There is not a ecommerce or shopping cart, so the product is only available in stores. The next company Melt Up! is an organic butter spread. The website is very basic. It does have a shopping cart and ecommerce. The site offers a newsletter and runs and RSS syndication on its front page. This sight is a good set up if you are familiar with the product. The third website like or close as a competitor is Bryanna’s Vegan butter. This site is connected to Vegan.com (http://vegan.com). It is more of a blog site. If the site does allow you to buy products, however it takes you off to Amazon to complete your purchase. This websites do have similar products as Dancy Fancy butter, however they are not homegrown, home town products. The advantage to Dancy Fancy butter is it will carry a local feel to all who visit the website. Online Marketing Suggestions and Strategies Three online strategies that are planned for the rolling out Dancy Fancy Butter online expansion will be an email campaign, a Facebook group for the company and third will be content strategy of building Cooking Tips videos for the website.

The Soul Can Not Be Replaced

The Soul Can Not Be Replaced Yes, he is the same person in the earth. I would say that Stelios has same soul even his body was replaced by clone. Some philosophers to conclude that what makes a person remain the same person over time is not the body. Instead, there is something in the body-as immaterial soul or mind-that remains the same even as the body changes. Because a person is a nonmaterial mind or soul, the person can continue to exist after the body dies. Once you have consciousness, you will get your soul. We can imagine someone waking up with a different body, as in the thought experiments where a mind is put in a new body; we say the body is now the person whose mind was transferred, not the person whose body was used. In such cases, the mind has been transferred to a different body, and because the person is the mind, the person merely has a different body. So bodily does not make someone the same person over time. Even our brain and body cells were destroyed. It is supposed to live on after death, s o it will come back, the soul is an image of your physical self that contains your body, and is shaped by your actions. Death is only the loss of the physical self. We can refill the soul with physical matter. Our consciousness was being continued as myself (in my image of reality) comes out on Mars with the same consciousness as we had on Earth. The person that dies doesnt realize it, and as far as he knows, we are the same person but he doesnt feel anything nor exists as anything but a concept. I believed that the soul makes a person remain the same person as time passes .The traditional western view such as Descartes says that each living human body is a soul. This soul is not made out of physical stuff like the body. Instead, the soul is immaterial or spiritual. This soul, in fact, is the self: the me who live inside my body. This soul remains the same as the body changes. Yet as long as the soul remains in my body, I remain the same person. When we were born, for example, we were only one and a half feet tall, skinny, have hair over many parts of our body. But we remain the same person as we go through our lives, though we may change in many small and many large and dramatic ways. This is because we have an immaterial soul in our body. When we were born, we knew nothing. Now we are brilliant. Yet for all these changes, we are still the same person. Part B: What does it mean to be human? We are just animals and that our existence is merely a by-product of purposeless natural causes. We have no our own nature thought free, responsible choices and actions. And as humans are merely a species of animal, we have no intrinsic value. We are human without soul and thinking. Our self in a world where most people are poor, desperate and uneducated, where epidemic disease and famine are regular occurrences. There is no police protection, and as a consequence every man is armed and carries a chip on his shoulder called honor. alcohol and narcotics are freely available to anyone of any age. Dosing your child with laudanum was deemed laudable. men, women, and children working without health insurance, unemployment compensation, safety in the workplace, and with a status a notch above slavery. Unwanted children regularly abandonedsome mercifully to poor houses and orphanages, others left exposed to die. Infant abandonment is rare enough these days to make the front pageback then it was an everyday occurrence. Even if the child was wanted, there would be a good chance that it would not have a mother as she may have died in childbirth or from subsequent bleeding, injuries or infections. Abortion being practiced with little if any government regulation, and what few anti-abortion laws there are being largely unenforced. Imagine due to lack of birth control many women suffering on a yearly basis both the risks of childbirth and its pains (without anesthesia, antiseptics, nor surgical intervention) until either their ability to bear children fails, or they do. And, due to her place in society she has no say on getting pregnant in the first place. Freezing in the winter because there is no really good way of heating a home even if you can afford and obtain the fuel or even have a roof over your head to heat. For such little heat, the air is choked with the fumes of coal and wood. There is no God to determine our nature, so humans have no purpose or nature except the one they make themselves. We are free and fully responsible for what we are; knowing this causes anguish. We are free because we can rely neither on a God nor on society to justify our actions or tell us what we essentially are. We are condemned because, without fixed purpose or a guideline, we must suffer the anguish of our won decision making and accept responsibility for its consequences. This freedom consists of chiefly of our ability to envision additional possibilities for our condition, to conceive of what is not the case, to suspend judgment, and to alter our condition. Therefore, we should make a individual choices, fully aware that we are doing so. We must take full responsibility not only for our actions but also for our beliefs, feelings, and attitudes. Part C: Strange New World This activity and The Matrix have popularized the idea that we may be living in a virtual reality. In The Matrix, people think they are living in a modern city, but they are really bodies stored in vats, wired to a central computer that immerses them in a world of illusion. Yes, we might really do suspect that this world and our lives within it are unreal and being controlled by a computer and not realize it. The world we create is what happens when our program is run on the computer. The world we create is what happens when the computer responds to our messages, when our messages take life through the magic of a central processing unit. As computer programmers, we are very conscious of the transience of our creations. We run our programs. Reality happens. And yet when we turn off our computers, the reality is gone. The physical traces of our program, the magnetic signals on our hard disk that we call a file, are not the reality. What resides on the hard disk not the world we created . The file on the disk is only the way that we freeze our messages so that, at another time, we can issue our commands again without the need of typing them over. Our programs are a reality that happens in response to our commands. When our commands are given, a reality comes into being, only to disappear into nothingness when the computer is turned off, or even when we exit our program. This world is an illusion created by something else, and perhaps our consciousness also comes from something else. We dont know what that something else is, but we can simply call it Ground Reality. I will explore the hypothesis that the world is an illusory construct of a Ground Reality that includes our consciousness. Computer generated virtual reality provides a metaphor that helps us think about this hypothesis. Yes. I would tell I wasnt in a perfect virtual reality machine. No, I cant be sure Im awake. No, I cant be sure Im not inside the Matrix. Yes, its an empty possibility. I believe that there is a reality independent of my experience, but that we can never be sure that we know what it is. We can never be sure that were not living in the Matrix, but if we are, then what we experience is not real. You selected the skeptic response References

Cosmological Argument For The Existence Of God

Cosmological Argument For The Existence Of God How did the universe begin? Throughout history, that question has probably been the most debated topics between the philosophical, scientific and religious communities. I believe it is human nature in us that continues to seek the answers to why and how and not just sit back on blind faith. Even with todays advances in science about our universe and its origin, we are no closer to providing solid proof for what caused the beginning of the universe or proving if it just always existed. I actually find that very interesting in the fact that through the major advancements in the medical field, scientist have successfully found vaccinations for diseases that have killed millions, robots that perform surgery, cloned animals, and the list could go on and on. But science has provided no solid evidence on how the universe got its beginning. Many philosophers and theologians believed that the existence of the universe needed an explanation. Plato (c.427-347 BCE) and Aristotle (c. 384-322 BCE) were among the earlier philosophers who attempted to answer the question in what became known as the cosmological arguments. According to Plato in his dialogue The Laws he argued that motion in the world and the cosmos was imparted motion that required some kind of self-originated motion to set it in motion and to maintain that motion. Aristotles arguments were centered around the fact that things just dont exist, nothing comes from nothing, there needed to be a cause. During his study he realized that for every cause, there is one before it that caused it to happen, which eventually he realized, caused an infinite backwards cause of causes. Ultimately coming to the conclusion that there must have been a first cause. St. Thomas Aquinas is considered to be one of the greatest Christian philosophers that ever lived. He was also an Aristotelian scholar. Aquinas adapted Aristotles first cause for things in motion but did not stop there. Aquinas began under the assumption that if things are in motion then it had been caused to be in motion by something else. But if that were the case, that would create an infinite regression which he believed to be incorrect because that meant there was still no starting point but he knew at some point, it was set in motion. Aquinas explanation was, there must have been a first-case, the un-caused, cause. Aquinas believed that the un-caused causer was God. Another way he tried to proof his point was the argument for contingency. He explained that there are natural things that are possible to exist or not to exist. But it is impossible for these to always exist. So if it is possible for things not to exist, than at one time, nothing could have existed. Aquinas cosmological argument for the existence of God is known to be the most popular by philosopher and religious scholars. In his theological masterpiece, Summa Theologia, he proposed varies forms of cosmological arguments to explain ways that he thought would prove God exists. Ma ny skeptics do not accept the existence of God because to them, there is no logical explanation for his existence. Some of the oppositions are listed below: If everything has a cause, what caused the first cause God? If God did create the universe, how do we know it was just one God? If we accepted the argument that such a being created the universe, how do we know he had anything to do with religion? The counter argument indicated that the cosmological argument do not necessarily lead to the conclusion that there was a being that is responsible for the creation of the universe. Theists believe that God is self existent. God is omnipotent (all powerful), omnipresent (everywhere at once), omniscient (all knowing) and omnisapient (has all wisdom). They believe that God is exempt from the uncaused cause because he is eternal and not dependent on a cause for his existence. They go on to say that we may never know why or how creation took place or to explain Gods intentions of the event but he is an omniscient and omnipotent being. God does not need a reason to exist. The cosmological arguments seeks to prove the existence of God. To those that belief in God, there are no questions concerning his existence. For it is him that created everything. They believe that The Bible has scripture that goes along with these arguments and proves his existence. To the non-believers, they think that the cosmological arguments provide no evidence of the existence of God and that it just raises more questions about the origin or the universe. Could it be that there is no explanation? Did the universe just happen or has it always existed? This may be one of those questions that science will never have an answer for and to that everyone will accept. Until then, religion is a personal choice. No answer is right or wrong. I personally believe that God exist and that there is proof, to me everyday that he does.

Iago, the Outsider of Shakespeare’s Othello Essay -- essays research

In any story with a recurring dark theme there always must be an outsider from humanity who somehow stands out from the seemingly equal community. In the case of Shakespeare’s Othello the outsider from humanity would be Iago for he truly stands out from the rest of society. Although Othello may be physically put out of the community, it seems that on an emotional and egotistical level Iago puts himself out of society further then Othello’s blackness does. He is not merely manipulative, as other villains are; he turns aspects of truth and good qualities, which he does not possess, and uses them as weakness for his own scheme. He deceives people to follow his plans by telling them the truth and what seems to be good advice. By standing on the side and watching people he seems to learn more about them then they even know themselves. He seems to envy these people and the relationships that they possess, becuase he will never know what these connections feel like. He uses p eople’s strengths as their weaknesses to bring them to their doom. He causes much destruction and is driven by a force that the reader cannot even understand. Iago makes himself an outsider by not realizing that his ego causes him to hate and disrespect all of humanity. Iago respects no one and yet is cunning enough to make people continue to trust and respect him. This is a truly super human quality in Iago that allows him to manipulate people to do what he wants without them knowing. He is married to Emilia, and although the reader would see marriage as a sacred bond, Iago manipulates it for his selfish ways. It may be his careless marriage that causes him to feel that he must destroy Desdemona’s and Othello’s. This would show his childish, jealous mentality towards others. The reason he treats Emilia so badly may be that he blames her for their dysfunctional marriage. From this, she has gained a perhaps not so tainted image of men and husbandry. She describes men â€Å"are all but stomachs, and we all but food; they eat us hungerly, and when they are full, they belch us.† (III, iv, 98-100) Iago treats Emilia as if she were a slave at his every whim and she knows it but for some reason Iago has tricked her into thinking thatâ €™s the way life is in marriage; so although Emilia may seem like the more experienced character in the play she herself cannot even see the corruptness in Iago’s ways. Ano... ... His plan stays secretive throughout the entire play. It leaves the characters in the play as well as the reader with an eerie brooding feeling at the end. The only reason that comes to mind is his jealousy of the nobility that the other characters possess. It may be that there is no motive but his pure hatred for humanity and if he must be a part of it, he will create a hell for everyone else in it.   Ã‚  Ã‚  Ã‚  Ã‚  Iago is the perfect villain in the sense that he is a true outsider from humanity. You can almost respect him in the fact that he can do such wrong with absolutely no recognition of the destruction he has caused. Plus he is able to manipulate people’s good qualities such as trust and love and use them for his own immoral benefit. It may be that Iago himself does not possess any of these good qualities so he cannot understand goodness or it might be that he is merely jealous of the beautiful relationships and noble people surrounding him and he has had enough. Whatever the reason, Iago purposely puts himself outside of humanity because he is egotistical in nature and feels that he deserves to disrespect everyone. Shakespeare, William. Othello. New York: Oxford School, 2002.

Wireless Protocols :: essays research papers fc

Wireless Protocols As with all data transmission technologies, protocols govern the manner in which information is transferred between stations. A protocol is simply an agreed upon standard that all parties use to ensure that different devices can communicate with each other. Wireless protocols can be discussed on their own, and where they fit in the OSI protocol suite. For the sake of clarity, we will limit our discussion to wireless network implementations. Wireless protocols typically reside in layers 1 and 2, the application and presentation layers, respectively, of the OSI model. These two layers help direct how the data is gathered from the end station and prepared for transmission. The main wireless protocol are: IEEE 802.11 covering wireless Ethernet; 802.15 dealing with wireless personal area networks (WPAN), including Bluetooth technology; and 802.16 for broadband wireless access. 802.11 The IEEE 802.11 specification family consists of four different, primary specifications: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11 – applies to wireless LANs and provides 1 or 2 Mbps transmission in the 2.4 GHz band using either frequency hopping spread spectrum (FHSS) or direct sequence spread spectrum (DSSS). †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11a – an extension to 802.11 that applies to wireless LANs and provides up to 54 Mbps in the 5GHz band. 802.11a uses an orthogonal frequency division multiplexing encoding scheme rather than FHSS or DSSS. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11b (also referred to as 802.11 High Rate or Wi-Fi) – an extension to 802.11 that applies to wireless LANS and provides 11 Mbps transmission (with a fallback to 5.5, 2 and 1 Mbps) in the 2.4 GHz band. 802.11b uses only DSSS. 802.11b was a 1999 ratification to the original 802.11 standard, allowing wireless functionality comparable to Ethernet. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11g – applies to wireless LANs and provides 20+ Mbps in the 2.4 GHz band. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11n – applies to future standards for wireless data transmission that promises a maximum bandwidth of 108 Mbps through the use of multiple antennas (MIMO). Strangely, the order of inception is not alphabetical. Rather, the specifications developed as follows: 802.11; 802.11b; 802.11a; 802,11g; and the projected 802.11n. The 802.11 family specifies the way in which wireless devices communicated with wired LAN base stations, or access points. Wireless-to-wired communication is known as infrastructure mode. A second mode, known as ad hoc mode, specifies the manner in which direct communication between wireless devices occurs. Three of the four current specifications use the 2.4 GHz band. This is an unlicensed bandwidth, which means it is available free of charge to anyone with the technical to use it. Wireless Protocols :: essays research papers fc Wireless Protocols As with all data transmission technologies, protocols govern the manner in which information is transferred between stations. A protocol is simply an agreed upon standard that all parties use to ensure that different devices can communicate with each other. Wireless protocols can be discussed on their own, and where they fit in the OSI protocol suite. For the sake of clarity, we will limit our discussion to wireless network implementations. Wireless protocols typically reside in layers 1 and 2, the application and presentation layers, respectively, of the OSI model. These two layers help direct how the data is gathered from the end station and prepared for transmission. The main wireless protocol are: IEEE 802.11 covering wireless Ethernet; 802.15 dealing with wireless personal area networks (WPAN), including Bluetooth technology; and 802.16 for broadband wireless access. 802.11 The IEEE 802.11 specification family consists of four different, primary specifications: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11 – applies to wireless LANs and provides 1 or 2 Mbps transmission in the 2.4 GHz band using either frequency hopping spread spectrum (FHSS) or direct sequence spread spectrum (DSSS). †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11a – an extension to 802.11 that applies to wireless LANs and provides up to 54 Mbps in the 5GHz band. 802.11a uses an orthogonal frequency division multiplexing encoding scheme rather than FHSS or DSSS. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11b (also referred to as 802.11 High Rate or Wi-Fi) – an extension to 802.11 that applies to wireless LANS and provides 11 Mbps transmission (with a fallback to 5.5, 2 and 1 Mbps) in the 2.4 GHz band. 802.11b uses only DSSS. 802.11b was a 1999 ratification to the original 802.11 standard, allowing wireless functionality comparable to Ethernet. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11g – applies to wireless LANs and provides 20+ Mbps in the 2.4 GHz band. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  802.11n – applies to future standards for wireless data transmission that promises a maximum bandwidth of 108 Mbps through the use of multiple antennas (MIMO). Strangely, the order of inception is not alphabetical. Rather, the specifications developed as follows: 802.11; 802.11b; 802.11a; 802,11g; and the projected 802.11n. The 802.11 family specifies the way in which wireless devices communicated with wired LAN base stations, or access points. Wireless-to-wired communication is known as infrastructure mode. A second mode, known as ad hoc mode, specifies the manner in which direct communication between wireless devices occurs. Three of the four current specifications use the 2.4 GHz band. This is an unlicensed bandwidth, which means it is available free of charge to anyone with the technical to use it.

Related literature on food carts Essay

Getting a food cart franchise package: what are the advantages? Why food cart Franchise? Potential franchisees sometimes wonder if franchising is a necessary process, and may ask why they couldn’t simply start a business on their own. The findings of the government suggest that franchisees enjoy a significant competitive advantage over the stand-alone or single business operators. They showed a study that 88% of franchise companies which opened in the previous five years were still in business under the same owner and only 4% of these businesses failed. Also, a survey in that same article showed 60% percent of all new businesses that started over a 10 year period dissolved within their first six years. The percentages of success may vary with the study and that there maybe other studies out there but still reach same conclusion most suggest that a franchised business have a higher chance of success than independent, start-alone businesses. Here are some of the advantages of having a Food cart franchise: Food cart franchise are cheaper and have less lease or rent cost. Food cart franchise are transferable, since they can be moved easily or if the location is not profitable. Food cart franchise are easy to operate and manage. Food cart franchise requires one to two personnel only. Food cart franchise needs a small space/location so it is easier to find one. Food cart franchise are easy to maintain, lowering overhead costs. Food cart franchise are ideal for businesses offering limited products or services. Food cart franchise can capture a wider market because location is along the walkways of malls and commercial centers. Expansion is easy since it needs less capital. Reasons contributing to this include: A food cart franchise is a â€Å"copy† or â€Å"duplicate†, if you may, of an already successful business. The true value of a food cart franchise is the experience, know-how, and the operation procedures that comes with it. In franchising, there is the value added advantage of brand name recognition. There are also support structure from the franchise company that the franchisee can take advantage of. A franchise avoids the costly trial-and-error periods that causes so many start-up businesses to fail and close up. http://franchisebusinessphilippines.com/why-food-cart-franchise-business/ The Effect of the Marketing Practices on small shops in South African townships i.) A complete â€Å"paradigm shift† in managerial thinking, in terms of service quality deliverance through the continual education and training of staff in fields such as customer care, customer satisfaction and customer service. ii.) The product offering needs to be more consistent and reliable, ensuring that an overall perception is created within the minds of consumers. Attention needs to be given to details (such as checking expiry dates) in delivering services and products. iii.) owners/managers need to spend more time building â€Å"relationships† with their customers. This will assist in receiving regular feedback from customers in terms of customer satisfaction. It helps to develop customer loyalty as customers enjoy personalized attention. Shops in Mdantsane should, therefore, be more sensitive to the unique needs of their customers. iv.) The pricing policy of the shops in Mdantsane should also be based on accepted accounting procedures and not only on intuition. Owners/managers of shops in Mdantsane indicated low levels of adoption of the marketing strategy concept. This suggests that an opportunity exists for these owners or managers to be educated on how to adopt marketing strategies that enhance profitability. Furthermore, grocery shop owners/managers also regarded price as the most important aspect when applying the marketing strategy mix. This implies that grocery shops in Mdantsane compete primarily based on price. According to the study findings, these grocery shops also need to adopt the other 3 Ps of the marketing strategy, namely product, place and packaging in order to be more profitable. The owners/managers of grocery shops did, however, indicate that they lack the necessary funds to embark on extensive marketing practices.

Air Asia vs. Qantas Essay

1. Overview1.1 Qantas-Main bank line and st aimgiesThe briny production line of Qantas walkoverways throttle is the transportation of passengers. Their core schema of Qantas is engagement incomeably grows and the longer-term st footstepgy of Qantas is to reorganize its subscriber line structure in monastic order to rule in mounting losses. The st sitegy that implement by troupe is to reduce the capital loudness of the teleph 1 line by forging partnerships with postmans in certain sectors that atomic number 18 un economical. (Qantas, 2012) Such as co plump with British tonal patternways. Qantas social occasion dickens complementary originline brands these twain brands ar used to touch contrary customers. devil brands in mathematical process(p) together has occupied 65% foodstuff sh be in Australia, (Qantas, 2012) because, devil brands provide flexibility in vary food market conditions.Qantas, (2011 pp. 4)On the a nonher(prenominal) hand, these both b rands practice both(prenominal) sub-st considergies to support its chief(prenominal) st driftgy. These appropriate sub-strategies atomic number 18 the fundamental strikement for point that lead to Qantas continu exclusivelyy intricacy in the world. Qantas JetstarSub-Strategy * Premium full gain * Maximized profits mightiness * apostrophize leadership * low gear f ar air duct business Ope proportionalitynal melio dimensionn * Enhanced customer service revolve nearly * Expand locally and into international va abidet markets In statistics of 2012, Qantas has full-employees for 33,584. Flights over 550 airports and passengers carried atomic number 18 44,456,000, which growing the 5.06% base on the course of study 2011. (Qantas, 2012)1.2 communication channel Asia-Main bank line and strategies vent Asia is the con stancer sufficientst low- bell invoice carrier in the world. It is establishing with the dream of do flying strength for everyone. On the other han d, it is not only foc employ on the personify factor, sternlyly too preventative first. The circularise Asia has operated around 11 forms, thus far its still reinforcement superiorgrow rate. The assembly line Asia is the regional carrier with the largest destination ne dickensrk, highest flight frequencies and high aircraft utilization.( Air Asia, 2012) Air Asia was named the 2012 Worlds take up Low Cost Airline in the annual World Airline sight by Skytrax for three consecutive eld. in that respect are some satisfys that support its main strategy in order to manufacture it success. Such as the lost apostrophize model is establish on (Hill, C. W. 1988). * angiotensin-converting enzyme passenger class* Flying to cheaper, slight congested molybdenumary airports* A hotshot type of airplane in order to reducing training and servicing price * Point to point flights with no transfersIn statistics, Air Asia has full employees for 4346. Passengers carried are around 2 2,474,620 in 2012, which improver to a great extent than than 10% base on the year 2011. run ne 2rk over 216 routes covering destinations in and around world. The below picture has demonstraten that air Asia are trying to get to a greater extent market share in the southwestern United States of Asia, there are more than 143 routes in southwest of Asia out of 216. This is the developing complaint of the Air Asia in recent years. (Air Asia, 2012) 2. perseverance epitome2.1 Overview Goble air ducts markets & comminute mode outline The Lift side is show that, the air snuff it remains a step-up market. This forecast mentions that air traffic bequeath double in the next 15 years, which means, the external environment still keep approbative. Both of Qantas and Air Asia have comparable fortune. (Airbus, 2012)The ruminator model lists the factors or cramr for growth, external environment set up be reasonably expected as optimistic. only if this chart showed that real G DP 2011-2031 by region, the economic growth is a key driver for air traffic growth, app mop up urbanization impart too drive economic growth and the propensity to fly. (Airbus, 2012)PESTLE modelPESTLE model semipolitical * Stable political environment * deregulating Economic * spheric fiscal crisis * rising slope currency * Rising fuel exist Social* Changing consumer demographics * subjoin travel lifestyle * Changing consumer preferences Technology * cyberspace * Surface transport investments * Efficient aircrafts rewardously * Legislation compliance requirements * Allegations of misleading advertizing Environmental * Greenhouse and carbon emissions * touristry satu proportionalityn * short-circuitage of infrastructure substance2.2 Overview Australia airline marketsQantas is the crowinggest airline operator in Australia, which represent as 75.6% for domestic market, exclusively Qantas still has some competitors in Australia, much(prenominal) as Virgin blue (14.4%), Skywest (1.3%), tiger (1.0%) and others (6.3%). We should understand it operate environment in the first placehand we going to depth analysis, because the every union is restricted by external environment. PESTLE model clearly show Qantas operating(a) external environmentAccording to this chart, we set up conclude that the overall environment is erect and stable, but overall manufacturing still facing some problem, the colossalgest issues has shown at snitch picture, which is purchases, purchases of fuel. (Australia politics 2013)2.3 Qantas SWOT analysis ability1. As one of the biggest Airline in the world, QAN has large quantity of flight customers and business relationships. Large scale could bring more benefits. 2. Qantas operates in a sea of business activities in contrasting sectors. scarcely all of them the support activities of the aviation attention, much(prenominal) as catering, engineering and baggage use. thusly operation contributes to functioning restr ainer supplier and aircraft living be. 3. Qantas Airways, Canada airlines, United Kingdom airline, United States airlines and chinaware Pacific founded a way alliance called One world Alliance. This centrally is to help each other in non-core business activities, such as marketing and online ticketing, in purpose of reducing embodys and thereby cutting ticket prices. Members of the Union whitethorn also transfer passengers for connecting flights. 4. As monopolizing in Australian Market, Qantas has a home advantage. hence its subsidies couldprovide transgress resources for its business. WeaknessWithout the permission of the trade union polish officials, workers in Qantas took an action called Wild Cat Strikes. Qantas was damaged by that action in delaying flights, exploring its issues amid employees and the beau monde. Besides, QAN social club is too concentrated on Australia side. OpportunitiesAs publishing of Open sky police, such as Pricing determined by market forc es, Fair and equal opportunity to complete, Cooperative marketing arrangements, QAN could be serious from international aviation liberalization and down coat in government intervention. In addition, more international destinations oddly in Asia are developing. Due to Australia Market is less work s exceedpageped so far, QAN could get a break-dance determine to gain a major market shares than other airline companies. Moreover, QAN found a new opportunity of new market and created Jetstar witch is a low compute airline to attract potential large quantities of customers. ThreatWith the result of merging between n United Airlines and Continental, Qantas is under flagellum because United Airlines- Continental is planning to bottom into Australian market. One of Qantas most crucial international routine, between Australia and USA, bequeath be affected. Unfortunately, large fluctuation in cover prices, together with world-wide mo crystalizeary crisis, big airline companies wa s affected seriously receivable to rising operation and labor exists. Increasing Australia Airline market completion also will be a curse for QAN developing.2.4 Overview Southwest of Asia marketsThe main competitors of Air Asia are Thai airways, Nok air, One Two GO Airline, and Singapore airlines, among of them SIG is the main competitor with Air Aira, in order to compete with Air Asia, SIG introduced 2 budget airlines Valu Air and tiger Airways, both of them are practice as the low-cost position. AIRASIA SWOT Analysis dexterityAIRASIA has a well-known name and it is far-famed for its low cost operation. in concord with the 2011-2012 year mo plunderary report, the companys non-fuel costs fell 3%, suggesting that companies wrap up to implement cost fit in 2011-2012, the company plans to non-fuel unit costs to pass on by 5%. While supportive revenue rose 23%, which helps companies to achieve annual revenue growth targets Moreover, it has the first-mover advantage of first low cost airline company in Asia. aft(prenominal) that, AirAisa has crocked promotional strategies for general promotion and media advertising. In addition, they companying with other service providers, such as hotel) and credit cards create a unique image among customers. Because of its punctual murder, AirAsia was offered detect of five-star service and flashes. AIRASIA has developed a well-established dispersion channel in its products and work. Moreover, it is always utilize single type of airplane, thus minimizing bread and butter fees. WeaknessesDue to the report, Aircraft leasing costs summation by 8% since the number of aircraft increased by 8 per cent while leasing costs and depreciation of the dollar, allowing the company to save lease costs. Airport and operating costs increased by 12%, reached 444.34 million dollars. opposite expenses have increased by 14%. As the economic condition recovery, how to control the rising costs becomes o one of the most serious chall enges faced by AIRASIA. Because of the lower cost, AIRASIA has curb service resources. Thus also is tie in to being privation of ability of handling irregular situation. government interference regulates airports. In addition, AIRASIA receives a grant of complaints from customers such flight delays and not able to change flight. When competition is getting intense, good customer service and steering is especially important. OpportunityWith having first-move advantages, AIRASIA could be more possible to survive and win under the big intense environment such as rising oil price and government regulation. There is another opportunity for AIRASIA is cooperating with other low cost airlines such as Jetstar. The significant action could help tap into their strength and resources. Besides, larger population of customers is involuntary to choose cheaper flight. ThreatIn nowadays, haemorrhoid of low cost airline companies are appeared such as Jetstar,Virgin, and Southwest. These comp anies improve that AIRASIAs low cost strategy could not be a strong combative advantage in the intentness. It could be copied easily. galore(postnominal) kinds of expenses such as security fees and landing fees are out of control. Moreover, unstable economic conditions in the world have impacted on airline industry. Thus continue is same with questions facing by Qantas.3. write up policies analysis3.1 Basis of preparation of the pecuniary statementsThe accounting policies are the procedures that used by a company to prepare its pecuniary statements. Qantas reports basically are prepared in harmony with AASBs, but also sideline the IFRS (Qantas, 2012 pp.78). Air Asia prepared their reports by-line the MASBs and also in conformity with IFRS. IFRS is the general hightail it for these two companies when they prepared their report. It means not only significantly enhance equation of mo acquitary inform between these two companies, but also falloff our uncertainty, incr ease the reliability and accurately of analysis. (Burgstahler, D. C., Hail, L., & Leuz, C. 2006)These two companies are running same business industry and prepare report in accordance with IFRS, so there are some accounting policies are similar, the following lists show the similarities of accounting policies practiced as these two companies3.2 Similarities of accounting policies (Qantas, 2012 pp.80, Air Asia, 2012 pp.73) * accountings on the derriere of historical costs except in accordance with relevant accounting policies where pluss and liabilities are stated at their fair set * Main revenue recognition-The encourage of pose sold for which services have not been rendered is included in current liabilities as sales in advance * dissimilar revenue-such as fuel surcharge, insurance surcharge, administrative fees, excess baggage and baggage handling fees, are recognized upon the completion of services rendered. * Residual value-the ever-changing themes are based on historica l set out and unlike other factors that are believed to be fair under the circumstances * PPE-Depreciation is used the straight-line system* Inventory-The values of inventories are report as weight average cost. * Repair and sustenance expenditure, repair take as cost, take off in the same period. Maintenance, if it changes in the development life of equipment, it will be treat as capitalization.Even these policies are similar, but they still have some flexibility, such as the report can be influenced by changing accounting judges. The following table has been showed that there are in all different use for life and respite values between these two companies pluss. These two factors are depended on the judgment and estimate of commission. Matsumoto, D. A. (2002) mentions that managements estimates and judgments involved in the accounting policies which have significant potential impact on their financial statements, because these matters are really uncertainty. Finally, t his uncertainty will excogitate on the ROA, hard roe, even if these two ratios increase or decrease, it does not necessarily because of changing in the companys profitability. (Lev, B., Li, S., & Sougiannis, T. 2010). Qantas As Asia phthisis for life(Years) Residual values Use for life (Years) Residual values Buildings 10-40 0% 28.75-50 0%Passenger aircraft and engines 2.5-20 Up limited 10% 7-25 Ad thoing according to a likely radix (note1) Air spare move 15-20 Up limited 20% 10 Adjusting according to a prospective basis (note1) Note1Estimates and judgments are continually evaluated by the Directors and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. (Air Asia, 2012 pp. 77)3.3 Main different accounting policies3.3.1 ReceivableQantas and Air Asia receivables crack of trade debtors, other debtors and loans owing from related parties. Normally, the net receivable is recognize d as its original occur less a readiness for uncollectible debts. Qantas make an estimate for doubtful debts when collection of the full amount is nolonger probable. The estimation of provision of doubtful debt relative to receivable is regularly reviewed. Bad debts are written off as incurred (Qantas, 2012 pp.101). As result, it is a barbarian way for the company not to take over provision of bad debts according to the constituent of credit sales. In Air Asia, they deal out provision of bad debts according to the office of credit sale, (Air Asia, 2012 pp. 98) company will operate more stable, less risk then Qantas, but security deposit will decrease its operating addition, reflect on the ATO, as result influence roe. (Davidson & Thompson 1962)3.3.2 entailment postDiscount rate is the interest rate that used in usher outed cash mix analysis to determine the present value of future cash flows. (Qantas, 2012 pp.101) Changing discount rate will influence the companys pen sion plan. Normally, pension is companys liability it is measured by three factors, PBO, ABO and VBO. Either PBO, ABO, should be discounted before reported. Due to particular phratry of pension plan, company just reports the different between the pension benefits and pension contract on the financial report, if the benefits are greater than obligations it will be reported on the assets side, on the opposite, it will be reported on the liabilities side. (Wiener 1995) So the military unit will directly reflect on its ROA and roe. Discount rate of Qantas is based on the riskless rate for the ten-year Australian Government Bonds adjust for a risk premium that correspond as 10.5% percent per annum (Qantas, 2012 pp.103). Air Asia use weight average effective interest rate that represent as 10% per annum. The changes in discount rates of Qantas in 2011 to 2012 that lead to decrease in the Workers pay provision of $15 million and an increase in the long service digress provision o f $45 million. The net effect of these changes was a $30 million increase in provisions as at 30 June 2012. (Qantas, 2012 pp.103) as results, the changing of provision will reflect on the hard roe of Qantas, because provision is comprised of liability. Finally, the ratio analysis will lack of comparability.4. Ratio analysis4.1 refurbishment on equity analysisThe roe changing line of Qantas Airline limited (QAN) has a sharp fluctuation during year 2009, which has reached the top point of almost 60%. Then ROE index declined until 16.89% subsequently the top and maintained about the level figure of 20% from year 2010. Compared with QAN, Aireys Berhad (AIRASIA) has a relative complicated ROE line. AIRASIA started from -50% from end of year 2008, subsequentlywards got to the first top of 35.37% in 2010. After that the concave trim down reached the bottom of 14.28%, and was back to the top at point of 37.39%. As personal opinion, AIRASIA has a brighter future than QAN on ROE side due to its growing trend ROE ratio from year 2011 though it had a veto number from the beginning point. In addition, with the research of 5 year average ROE rate, the total airline industry index is 26.9%, which is high than QAN and lower than AIRAISA (StockCentral, 2013). AIRAISA is doing a better job in using investors money and attracting more investing capital.4.2 leverage affectFrom above two graphs, different index reflect different relationships. On QAN side, ROE rates changing are mainly due to changing in return of asset rate. It is indicating that QAN achieved a better effect of asset utilization by increase revenue and saving asset funds to raise ROE ratio up. Different with QAN, AIRAISAs ROE rate is primarily rely on financial leverage, which is equal to net financial liabilities / equity. sweep over other related facts, high(prenominal) financial leverage rates mean stronger great power of using liabilities to create profit. From this aspect, it is not hard to disclo se different profit channel between two companies.4.3 acquire cost driversDownsizing of borrowing cost rate gives opportunities to raise ROE ratio. In QAN, from year 2011 the borrowing rates have been unendingly declining which gave contributions to profit gaining. From AIRASIA side, borrowing cost rate kept on level of 3%-4% in recent two years, which may weaken ROE performance competing with QAN. 4.4 operational profit drivers indemnification on asset ratio, which could be divided in asset turnover and profit shore directly, affects the performance of ROE. Compared with twocompanies, ATO ratio gave more impacts on ROA in past five years in QAN. Relatively much higher ATO ratio of QAN reflects that business higher accelerate of asset utilization from input to create for the period, better enterprises assets management quality and efficiency. Downsizing in ATO rate will directly influence ROA rate, evidently between year 2008 and 2009. In AIRASIA side, ROA ratio variation m ainly affect by PM ration. On whole, PM ratio curve indicates increasing trend in the 5-year period, though a slight off-white in year 2011. higher(prenominal) PM ratio compared with QAN could give evidences that AIRASIA has better ability to recover kinds of expenditures and cost of goods sold, benefiting from the low cost strategy. Low costs give contributions to gaining higher ROA ratio of AIRASIA than QAN in recent year.4.5 Cost structureThese two graphs are drawn on the base of revenue as light speed%. According to two graphics, we can easily see that After take off COGS, Air Asia reported Gross profit around 50% over 5 years, but Qantas just has less than 20% for Gross profit, Air Asia practices cost-lead ship strategy, so COGS and its selling & administration expense is significantly lower than Qantas. So the Air Asia control its COGS are better than Qantas. But however, the selling & administration expense of Qantas (around 11% of 100% revenue) less then Air Asia (aroun d 26% of 100% revenue), which mean Qantas, is good at management. Thus trend indicates that low-costs of airline industry would be bafflement for increasing profit. Compared with two companies gross profit and gross adjustment ratio curve, Qantas has been suffered drop trend in five-year gross profit due to its lay off revenue and high cost of goods sold. AIRASIA has optimistic trends both in gross profit and gross margin. The company was engaged in expanding sales and revenue, improving cost management level and seeking appreciate company strategy at the same time. Higher gross profit and gross margin indicate company could have higher possibilities to gain profit. 4.6 Average industry analysisThe first graph shows the ROE of Air Asia in the Malaysia airline industry, after 2009, the ROE of Air Asia is significantly higher than average. The second procure compare the Qantas with Australia airline industry, if we write in code the average ROE of Qantas, the result is a little bit lower than average. The delay graph we put two-airline companies in the Asia- Pacific region, the graph has shown that Qantas operating is lower than the average, after 2009, Air Asia is keeping upward.5. ConclusionAfter our analysis, due to applying different policies and strategies, two airline companies did different performance in gaining profits. we call back that even though Air Asia just set up around 11years, and its size of the company is quite less than Qantas. But they have been adapted to the nettled global environment. Its strategy has fitted with external environment, the advantage of junior-grade company is easy to change its management control system to response with the turbulent environment and better to keep self-consistent with its strategy. Finally, the whole company will be easier to achieve the goal. As result, AIRASIA seems to be better in raise ROE ratios, benefiting from its increasing sales and costs controlling. So we can concluded that AIRASIAs per formance is better than Qantas.ReferenceQantas, (2012) Qantas Annual Report 2012 Qantas Airways special Qantas, (2011) Qantas multitude presentation December 2011 Qantas Group www.qantas.com.Air Asia, (2012) Air Asia Annual Report 2012 Air Asia Airways Limited www.airaisa.comAirbus, (2012) Navigating the future Global Market Forecast 2012-2031 www.airbus.comDomestic airline activity, Department of Infrastructure and Transport, Australia government, update 19 August, 2013 www.bitre.gov.auQantas Customers 2012, by Segment 2012, Statistic, viewed 8 May 2012, QantasSituation Yesterday, Today and tomorrow 2011, The Age, viewed 8 May 2013,Stockcentral (2013), industry averages. available from http//www.stockcentral.com/?utm_source=iclubindustryaverages&utm_mdium=link Accessed August 17, 2013.Burgstahler, D. C., Hail, L., & Leuz, C. (2006). The importance of reporting incentives earnings management in European private and public firms. The accounting review, 81(5), 983-1016.Lev, B., Li, S., & Sougiannis, T. (2010). The utility program of accounting estimates for predicting cash flows and earnings. Review of history Studies, 15(4), 779-807.Kotlikoff, L. J., & Wise, D. A. (1989). Employee retirement and a firms pension plan.Hill, C. W. (1988). Differentiation versus low cost or differentiation and low cost a contingency framework. Academy of vigilance Review, 13(3), 401-412.Matsumoto, D. A. (2002). Managements incentives to avoid negative earnings surprises. The Accounting Review, 77(3), 483-514.Cyert, R. M., Davidson, H. J., & Thompson, G. L. (1962). Estimation of the allowance for doubtful accounts by Markov chains. Management Science, 8(3), 287-303.Scott, T. W. (1994). Incentives and disincentives for financial disclosure Voluntary disclosure of delimit benefit pension plan training by Canadian firms. Accounting Review, 26-43.Wiener, H. J.(1995), gift Plan Strategy A encyclopedic Guide to Retirement Planning for physicians and other(a) Professionals 7(2), 101-212.AppendixAir Asia summary REFORMULATED counterbalance SHEET 12/31/2012USD 12/31/2011USD 12/31/2010USD 12/31/2009USD 12/31/2008USD in operation(p) Assets fire Receivables 315,898,627 176,713,880 158,421,275 170,371,203 262,514,740 Total Inventories 7,758,339 6,223,975 5,692,557 6,093,458 5,978,035 pay Expenses 240,199,477 149,035,647 105,739,906 73,305,199 32,597,110 another(prenominal) Current Assets 0 198,398,423 174,299,659 180,913,551 212,788,150 loot Property, demonstrate & Equip. 3,200,140,615 2,744,062,776 3,021,904,005 2,319,564,252 1,905,866,763 opposite Assets 863,519,621 282,959,621 106,643,425 141,351,051 40,122,254 4,627,516,678 3,557,394,322 3,572,700,827 2,891,598,715 2,459,867,052 operating(a) Liabilities Accounts collectable 21,299,542 25,636,593 17,245,987 26,411,507 31,597,399 increase Payroll 0 0 0 0 0Income Taxes Payable 1,674,951 0 529,269 2,869,159 0 Dividends Payable 0 0 0 0 0Other Current Liabilities 606,007,521 479,045,110 400,453,705 312,255,549 322,342,775 edible for Risks & Charges 0 0 0 0 0 Deferred Income 0 0 0 0 0Deferred Taxes -118,180,510 -162,807,571 -233,260,905 -219,414,136 -247,430,347 Other Liabilities 166,843,689 154,044,479 146,867,196 0 0 677,645,193 495,918,612 331,835,252 122,122,079 106,509,827 can run Assets 3,949,871,485 3,061,475,710 3,240,865,575 2,769,476,636 2,353,357,225 fiscal Assets Cash & Short bourn Inv. 730,127,861 666,457,098 487,957,516 217,964,953 44,439,884 730,127,861 666,457,098 487,957,516 217,964,953 44,439,884 pecuniary Liabilities Short Term Debt and Current LTD 368,264,879 187,454,574 179,660,126 157,788,551 157,243,353 persistent Term Debt 2,381,682,472 2,267,166,877 2,368,374,899 2,064,168,224 1,776,526,012 2,749,947,351 2,454,621,451 2,548,035,025 2,221,956,776 1,933,769,364 pelf financial Liabilities (Assets) 2,019,819,490 1,788,164,353 2,060,077,509 2,003,991,822 1,889,329,480 Shareholders fair-mindednes s 1,930,051,995 1,273,311,356 1,180,788,066 765,484,813 464,027,746 equalize 0 0 0 0 0REFORMULATED INCOME STATEMENT sales 1,617,426,750 1,418,025,552 1,280,394,033 914,982,769 761,470,520 Total be 864,089,928 1,074,545,110 934,371,331 648,407,418 932,758,092 Earnings before provoke and tax income (EBIT) 753,336,821 343,480,442 346,022,701 266,575,350 -171,287,572 Tax 56,556,246 69,934,700 12,143,668 33,884,638 -107,697,977 Income after Taxation 696,780,576 273,545,741 333,879,034 232,690,713 -63,589,595 last Interest 97,912,688 98,364,669 -10,343,765 84,832,360 79,925,723 shekels Income (before Pref Dividends & Minority Interests) 598,867,888 175,181,073 344,222,799 147,858,353 -143,515,318 TAX-SHIELD effectual Tax pose 7.5% 20.4% 3.5% 12.7% 62.9% wampum Interest 97,912,688 98,364,669 -10,343,765 84,832,360 79,925,723 Tax nurse 7,350,728 20,027,643 -363,014 10,783,119 50,253,725 TAX-ADJUSTED OPERATING INCOME operating(a) Income (with tax shield) 6 89,429,848 253,518,098 334,242,048 221,907,593 -113,843,321 Net Financing be 90,561,960 78,337,026 -9,980,751 74,049,241 29,671,997 Net Income 598,867,888 175,181,073 344,222,799 147,858,353-143,515,318 AVERAGED counterweight SHEEETS in operation(p) Assets OA 4,092,455,500 3,565,047,574 3,232,149,771 2,675,732,883 1,298,921,526 Operating Liabilities OL 586,781,902 413,876,932 226,978,666 114,315,953 65,446,413 Net Operating Assets NOA 3,505,673,597 3,151,170,642 3,005,171,105 2,561,416,930 1,233,475,113 fiscal Assets FA 698,292,480 577,207,307 352,961,235 131,202,419 26,432,942 Financial Liabilities FL 2,602,284,401 2,501,328,238 2,384,995,900 2,077,863,070 991,642,182 Net Financial Liabilities (Assets) NFL(NFA) 1,903,991,922 1,924,120,931 2,032,034,666 1,946,660,651 965,209,240 Shareholders justness SE 1,601,681,676 1,227,049,711 973,136,439 614,756,279 268,265,873 check 0 0 0 0 0Sales SA 1,617,426,750 1,418,025,552 1,280,394,033 914,982,769 761,470,520 Operating Income (with tax shield) OI 689,429,848 253,518,098 334,242,048 221,907,593 -113,843,321 Net Financing be NFC 90,561,960 78,337,026 -9,980,751 74,049,241 29,671,997 Net Income NI 598,867,888 175,181,073 344,222,799 147,858,353 -143,515,318 ROE decay BASIC summary ATO (sales / net operating assets) 0.46 0.45 0.43 0.36 0.62 PM (operating income / sales) 42.63% 17.88% 26.10% 24.25% -14.95% ROA (operating income / net operating assets) 19.67% 8.05% 11.12% 8.66% -9.23% check 0.00 0.00 0.00 0.00 0.00CLEV (net operating assets / equity) 2.19 2.57 3.09 4.17 4.60 ILEV (operating income / net income) 1.15 1.45 0.97 1.50 0.79 ROE ( net income / equity) 37.39% 14.28% 35.37% 24.05% -53.50% check 0.00 0.00 0.00 0.00 0.00 mobilize ANALYSIS ROA 19.67% 8.05% 11.12% 8.66% -9.23%Borrowing Rate (net pay costs / net financial liabilities) 4.76%4.07% -0.49% 3.80% 3.07% interruption (ROA financing costs) 14.91% 3.97% 11.61% 4.86% -12.30% FLEV (net financial liabilities / equity) 1. 19 1.57 2.09 3.17 3.60 Leveraged Spread 17.72% 6.23% 24.25% 15.39% -44.27% ROE 37.39% 14.28% 35.37% 24.05% -53.50%check 0.00 0.00 0.00 0.00 0.00Qantas ANALYSIS REFORMULATED BALANCE SHEET 06/30/2012NZD approach 06/30/2011NZD 06/30/2010NZDrestated 06/30/2009NZD 06/30/2008NZDOperating Assets Net Receivables 1,138,830,550 1,099,506,200 918,979,200 914,755,950 955,587,900 Total Inventories 385,418,800 398,263,200 269,443,350 269,443,350 202,112,500 Prepaid Expenses 410,020,000 434,663,600 326,034,900 326,034,900 0 Other Current Assets 89,179,350 23,553,200 86,154,300 90,377,550 287,808,200 Net Property, Plant & Equip. 14,493,181,950 14,615,831,200 10,571,639,400 10,571,639,400 9,826,709,750 Other Assets 1,618,553,950 1,675,489,000 1,319,343,300 1,319,343,300 1,558,691,600 18,135,184,600 18,247,306,400 13,491,594,450 13,491,594,450 12,830,909,950 Operating Liabilities Accounts Payable 661,157,250 639,148,200 506,790,000 506,790,000 482,644,650 Accrued Payroll 0 0 0 0 337,932,100Income Taxes Payable 0 0 0 0 0Dividends Payable 0 0 0 0 4,042,250Other Current Liabilities 5,488,117,700 5,418,306,6004,232,541,150 4,241,832,300 4,111,776,700 Provisions for Risks & Charges 755,461,850 692,678,200 473,004,000 473,004,000 430,903,850 Deferred Income 1,164,456,800 1,189,436,600 901,241,550 914,755,950 1,024,306,150 Deferred Taxes 660,132,200 821,150,200 603,924,750 603,924,750 490,729,150 Other Liabilities 229,611,200 527,805,800 195,114,150 195,114,150 216,664,600 8,958,937,000 9,288,525,600 6,912,615,600 6,935,421,150 7,098,999,450 Net Operating Assets 9,176,247,600 8,958,780,800 6,578,978,850 6,556,173,300 5,731,910,500 Financial Assets Cash & Short Term Inv. 3,573,324,300 4,083,268,400 3,325,387,050 3,325,387,050 3,377,704,100 3,573,324,300 4,083,268,400 3,325,387,050 3,325,387,050 3,377,704,100 Financial Liabilities Short Term Debt and Current LTD 1,147,030,950 617,736,200 532,129,500 522,838,350 491,537,600 Long Term Debt 5,566,021,500 5,839,052,400 4,320,384,750 4,306,870,350 3,957,362,750 6,713,052,450 6,456,788,600 4,852,514,250 4,829,708,700 4,448,900,350 Net Financial Liabilities (Assets) 3,139,728,150 2,373,520,200 1,527,127,200 1,504,321,650 1,071,196,250 Shareholders candour 6,036,519,450 6,585,260,600 5,051,851,650 5,051,851,650 4,660,714,250 check 0 0 0 0 0REFORMULATED INCOME STATEMENT Sales 16,117,886,200 15,945,516,400 11,632,519,800 11,632,519,800 11,764,564,400 Total Costs 16,221,416,250 15,412,357,600 11,379,969,450 11,379,969,450 11,506,668,850 Earnings before Interest and Taxation (EBIT) -103,530,050 533,158,800 252,550,350 252,550,350 257,895,550 Tax -107,630,250 79,224,400 52,368,300 52,368,300 46,890,100 Income after Taxation 4,100,200 453,934,400 200,182,050 200,182,050 211,005,450 NetInterest 254,212,400 187,355,000 102,202,650 102,202,650 111,566,100 Net Income (before Pref Dividends & Minority Interests) -250,112,200 266,579,400 97,979,400 97,979,400 99,439,350 TAX-SHIELD Effective Tax Rate 104.0% 14.9% 20.7% 20.7% 18.2% Net Interest 254,212,400 187,355,000 102,202,650 102,202,650 111,566,100 Tax Shield 264,280,218 27,839,900 21,192,523 21,192,523 20,284,745 TAX-ADJUSTED OPERATING INCOME Operating Income (with tax shield) -260,180,018 426,094,500 178,989,527 178,989,527 190,720,705 Net Financing Costs -10,067,818 159,515,100 81,010,127 81,010,127 91,281,355 Net Income -250,112,200 266,579,400 97,979,400 97,979,400 99,439,350 AVERAGED BALANCE SHEEETS Operating Assets OA 18,191,245,500 15,869,450,425 13,491,594,450 13,161,252,200 6,415,454,975 Operating Liabilities OL 9,123,731,300 8,100,570,600 6,924,018,375 7,017,210,300 3,549,499,725 Net Operating Assets NOA 9,067,514,200 7,768,879,825 6,567,576,075 6,144,041,900 2,865,955,250 Financial Assets FA 3,828,296,350 3,704,327,725 3,325,387,050 3,351,545,575 1,688,852,050 Financial Liabilities FL 6,584,920,525 5,654,651,425 4,841,111,475 4,639,304,525 2,224,450,1 75 Net Financial Liabilities (Assets) NFL(NFA) 2,756,624,175 1,950,323,700 1,515,724,425 1,287,758,950 535,598,125 Shareholders Equity SE 6,310,890,025 5,818,556,125 5,051,851,650 4,856,282,950 2,330,357,125 check 0 0 0 0 0Sales SA 16,117,886,200 15,945,516,400 11,632,519,800 11,632,519,800 11,764,564,400 Operating Income (with tax shield) OI -260,180,018 426,094,500 178,989,527 178,989,527 190,720,705 Net Financing Costs NFC -10,067,818 159,515,100 81,010,127 81,010,127 91,281,355 Net Income NI -250,112,200 266,579,40097,979,400 97,979,400 99,439,350 ROE DECOMPOSITION BASIC ANALYSIS ATO (sales / net operating assets) 1.78 2.05 1.77 1.89 4.10 PM (operating income / sales) -1.61% 2.67% 1.54% 1.54% 1.62% ROA (operating income / net operating assets) -2.87% 5.48% 2.73% 2.91% 6.65% check 0.00 0.00 0.00 0.00 0.00CLEV (net operating assets / equity) 1.44 1.34 1.30 1.27 1.23 ILEV (operating income / net income) 1.04 1.60 1.83 1.83 1.92 ROE ( net income / equity) -3.96% 4.58 % 1.94% 2.02% 4.27% check 0.00 0.00 0.00 0.00 0.00SPREAD ANALYSIS ROA -2.87% 5.48% 2.73% 2.91% 6.65%Borrowing Rate (net financing costs / net financial liabilities) -0.37% 8.18% 5.34% 6.29% 17.04% Spread (ROA financing costs) -2.50% -2.69% -2.62% -3.38% -10.39% FLEV (net financial liabilities / equity) 0.44 0.34 0.30 0.27 0.23 Leveraged Spread -1.09% -0.90% -0.79% -0.90% -2.39% ROE -3.96% 4.58% 1.94% 2.02% 4.27%check 0.00 0.00 0.00 0.00 0.00Company take back On Equity Per ShareY2008 Return On Equity Per ShareY2009 Return On Equity Per ShareY2010 Return On Equity Per ShareY2011 Return On Equity Per ShareY2012 1 2 -27.03 25.33 33.93 14.46 36.863 6.1 20.38 10.32 -18.51 -27.24 -16.22 6.01Malaysia industry average -10.47% 22.86% 22.13% -6.76% 4.81% 1 17.02 2 1.89 4.09 -4.072 22.45 19.73 18.2 11.46 15.253 11.61 -21.09 2.26 -7.32 2.36Austrilia industry average 17.03% 0.21% 7.45% 2.74% 4.51% Return On Equity Per ShareY2008 Return On Equity Per ShareY200 9 Return On Equity Per ShareY2010 Return On Equity Per ShareY2011 Return On Equity Per ShareY2012 1 -37.81 22.91 39.91 17.15 10.292 14.73 1.33 5.13 5.29 4.463 -27.03 25.33 33.93 14.46 36.864 15.02 -1.08 -13.73 4.69 5.275 -19.27 11.89 29.11 9.99 1.626 -76.38 57.88 57.42 19.5 17.287 -70.4 -11.18 23.64 -4.06 0.18 -51.42 4.23 34.87 17.31 8.159 -27.96 -10.48 33.11 0.5 1.3110 19.69 39.08 9.61 13.94 10.6611 -20.6 5.01 30.35 19.6 10.7912 -20.47 -30.29 -21.4 -5.16 -14.4313 -26.05 -3.37 14.11 -9.31 9.8314 6.1 20.38 10.32 -110.51 -27.2415 -0.11 -13.94 9.05 85.17 -13.5216 17.02 2 1.89 4.09 -4.0717 22.45 19.73 18.2 11.46 15.2517 16.21 43.36 56.31 44.68 25.9718 13.1 7.31 1.58 7.88 2.4819 -37.71 14.89 24.31 -14.64 9.4520 -14.02 0.34 17.5 10.69 1.3721 11.61 -21.09 2.26 -7.32 2.36Asia & Pacific part industry average -13.33% 8.37% 18.98% 6.15% 5.19%