Grilled cheese math assignment Essay

In our problem for the week of special topics were are given a problem regarding achieving a best time to make grilled cheeses in a efficient manner in the shortest amount of time. The problem states; You need to make five grilled cheese sandwiches. You have a grill that is large enough to toast two sandwiches at a time. The sandwiches must be toasted one minute on each side. It takes 3 seconds to flip a sandwich and 5 seconds to take one off or put one on the grill. What is the shortest time needed to toast all five sandwiches? So with the information given we can conclude that the sandwiches have to be toasted at least 5 mins so it is obvious we cant get anything lower then 5 mins. Next we make an assumption that we can flip two sandwiches at the same time as well as take off and put on two sandwiches as well as take off two sandwiches all simultaneously. So the best way to solve this problem would be to first simpify the problem so that it is easier to see the soultion. So I decid ed to label the grill cheeses. Each side is denoted by A, B,C, D, E. So assuming the time starts for for the countdown when the two sandwiches are put on the Grill. Step 1: A B toasted one side 1 min =1min Step 2: Now Remove B and put C 5sec+5sec+3sec=13 sec( for removing B 5 sec + put C 5 sec+ flip A 3sec) Step 3 A C toasted on grill 1 min =1min Step 4: Now Remove A(completed) and put D 5sec+5sec+3sec=13 sec ( for removing A 5 sec + put C 5 sec+ flip C 3sec) Step 5 C D toasted on grill 1min =1min Step 6 (remove C(completed) ,put E, flip D) 5sec+5sec+3sec=13 sec Step 7 D E toasted on grill toasted 1 min =1min Step 8 remove D(completed), put B , flip E 5sec+5sec+3sec=13 sec Step 9 B E toasted on Grill 1 min =1min TOTAL = 5 min. 52 sec The process stops as all the five sandwiches are toasted, time is not counted for not taking the A and E off the grill. So the shortest time achievable needed for grilling all the five sandwiches as well as taking them off is 5 minutes and 52 seconds.

Choose two scenes from Shakespeare’s ‘Macbeth’ Essay

At the outset of this scene, we are able to ascertain due to the careful sculpturing of Shakespeare’s, that Lady Macbeth is a practical kind of women from what is emanated from her soliloquy, who is imbued with an aura of insecurity full of consternation for her husband’s dangerous ploy. She is ever weary of the â€Å"fatal bellman† who would signal the demise of her husband with the â€Å"stern’st goodnight† however here we can see the interwoven theme of death occurring with the allusion to the toll of the bell rung outside the cell of those condemned at Newgate Prison. This would also appeal to those in Jacobean times due to the current fixation with treason and the Gunpowder plot to eradicate the king, serving as a focusing device to grab the audience’s attention. As Lady Macbeth waits, the dramatic tension builds even once Macbeth enters the chamber, as he cries â€Å"who’s there?† At this point, she could be pacing the room, looking apprehensive also in the dark, which would further contribute to the effect when Macbeth enters trying to establish where she is. This would also serve in the general panic of the scene, as Lady Macbeth is held in suspense for the outcome of the murder, the audience focusing solely on her. Also in order to eliminate the need of special effects, this scene could be off stage until Lady Macbeth bursts in and meets Macbeth. The language used would add to the general confusion and tantalising suspense with Lady Macbeth and Macbeth trying to affirm what happened as succinctly as possible using words such as â€Å"when† and â€Å"how†, adding to the further dramatic tension caused from Macbeth’s return. Macbeth here is depicted as frightened, for case of arousing those who would sound the alarm, â€Å"hark† he cries. However as Macbeth tries to denigrate himself by saying â€Å"this is a sorry sight† reflecting on his hands we can see the bolstering of spirit by Lady Macbeth who dismisses it as a â€Å"foolish thought†. Here again as at the outset of the scene we can see Lady Macbeth’s practical character being manifested, which is also seen further on when she returns the daggers, the determination, which she exemplifies, is also seen in Act 1. Scene 5, where she pacifies Macbeth saying â€Å"leave all†¦ to me.† Macbeth by contrast is asphyxiated with the thought of sleep another theme invoked thought a characters actions, seen in this scene, as Macbeth’s feels due to his actions, he wont be able to sleep the â€Å"innocent sleep.† This theme is further emphasised by the repetition of â€Å"sleep no more†. Also religious issues are aroused disallowing him to say â€Å"Amen† which under the Divine Right Of Kings should be uttered freely. Due to his contravention of the Right, he is despised of the reverential features. These two features culminate to show the slow disarray of the psychological state in Macbeth in a gradual downward spiral in mental degradation as he tries to control his ways however is adamant to look on murder again â€Å"I dare not.† Lady Macbeth is then faced with returning the daggers, with residual feelings of vexation for Macbeth. She dismisses his excuse using a metaphor â€Å"are but as pictures† pertaining to the fact that his fears are figments of the imagination like someone in â€Å"childhood† really trying to humiliate Macbeth for who he is. Lady Macbeth uses words such as â€Å"gilt† and â€Å"grooms† which would infer a marital sense being eluded to in the breakdown of relationship and the overlaying of something new, however the words are used here in a negative sense. Despite Lady Macbeth’s plausible efforts to banish all evidence from their presence in taking the daggers back, she in fact relinquished herself with the killing of Duncan with the blood on her hands. We can see the effects later on in the play when she is sleep walking she cries â€Å"out damned spot† this could only point back to this scene, which is a turning point from which she never escapes, and Macbeth and Lady Macbeth almost amalgamate into one. Again we have in the latter part of this scene a knocking which not only is used as a dramatic device in a quiet scene but also as a â€Å"knell† to show from now on they must suffer the consequences for their actions. The stage would be dark and quiet with a loud muffled pounding on the door resonating throughout the stage, the audience being caught up in this climatic suspense, trying to emulate what the two were feeling. Not only do we have this dramatic device used but also the theme of blood further intimated to â€Å"wash this blood† would further magnify the overall tension. We can see further allusion to blood in Act 2. Scene 3, â€Å"badged with blood† which is a predominate theme running through this scene. As the knocking grows ever closer Lady Macbeth keeps her composure and is not shaken by the knocking she seeks to disembalm them from the murder she says â€Å"a little water† which would usually signify purity. This is an example of dramatic irony, in water being used to cleanse them from their part in this deed, despite the abhorrence of such sin in the sight of purity. She is a stark contrast in character portrayal to Macbeth who is fretting for fear of being found out along with the settling apprehension of what he’s done as he say’s of Duncan he would wake him â€Å"would thou could’st† portraying to the audience a change of mind within Macbeth who seeks to resurrect King Duncan however has to face the solemn fact he can’t. At the outset of this next scene I wish to look at we see Lady Macbeth and Macbeth for the first time depicted with their elevated social circle enjoying those with whom they associate with in a banquet to commemorate their regal status. Macbeth tries to paint this false faà ¯Ã‚ ¿Ã‚ ½ade in an attempt to stop any animosity from being portrayed but then jeopardises his ploy at being the â€Å"humble host† a subtle use of alliteration, by using the word â€Å"play.† This would infer a temporal state pertaining to a change as we can see in the latter part of the scene. A theme of appearance and reality is intimated here due to Macbeth’s appearance being a complete inverse to his inner thoughts, in seeking to veto Banquo’s life yet trying to proclaim himself in an unostentatious way. Which also could be perceived as dramatic irony. Macbeth at this early stage in the scene is fairly composed, however we can observe a gradual change as he meets with the murders, he then asks if Banquo has been â€Å"Dispatched.† Shakespeare’s ingenious use of the word could allude to two things, which is also linked with Act 1. Scene 5. In this instance it is used ostensibly to discern whether Banquo has been killed, however it is used earlier in the play in the sense of being efficacious in the ploy of Lady Macbeth, as regards to the demise of Banquo. This initial part of the scene could be staged with Macbeth consulting with the murders, behind an opaque screen which the audience could see, but not those at table, alluring to the secrecy of the situation contrasting with the revelry going on round the table. This would also draw the audience’s attention away from the table focusing them on Macbeth who is the pivotal one in this scene. Macbeth’s innate fears are seen in his speech saying: â€Å"I’m cabined, cribbed, confined bound in to saucy doubts and fears† Macbeth has no consolation, he is alone in his distress without the help of his wife on whom he so heavily relied, floundering for what to do next. The use of alliteration would make it even more emphatic, like a caged animal who has no hope, and it is here we are able to discern the pressure amounting infused with a weakness of mind, heralding the decline in mental degradation. It is then we have the entrance of Banquo’s ghost, a dramatic device building up tension even before Macbeth notices. In a modern day theatre to resemble a ghost would be a lot easier than in the Jacobean times, due to exquisite special effects which would captivate a modern audience, than those in afore times. Due to the lack of equipment to super impose, a ghost possibly couldn’t have been staged save for some one dressing up, however today’s sophisticated lighting could produce a realistic effect which would further add to the aura of tension emanating from this scene. Whilst Macbeth is in a quandary about where to sit, he is trying to banish this horrific sight from his mind he cannot abstain from saying; â€Å"Never shake they gory locks at me†, he simply cant tolerate the image any longer, whether this arose from the â€Å"heat oppressed† brain it is ambiguous, however Macbeth is firmly convicted of this terrible apparition which has come to taunt him. It is here Lady Macbeth steps in dismissing his accusations as â€Å"very paintings of your fear†; we can see again the practical side co-insiding with the portrayal in Act 2. Scene 2, alluring to the fact she is the dominant one in their relationship trying to bolster Macbeth amidst such breakdown Another theme of blood is made manifest in Macbeth’s speech here and later on when Banquo’s ghost reappears â€Å"blood hath been shed†, however he is bemused using metaphorical language there is a ghost saying â€Å"The brains were out†¦then man would die†¦an end.† Macbeth fails to grasp the concept of raising an apparition once a person has died. This however is an allusion to the further submergence in mental ruination as Macbeth elapses further into an irreparable state of mind. The ghost then makes a second appearance, more dramatic tension, filling the audience with a further sense of fear building up to a crescendo when Macbeth confronts the ghost. However we also see some dramatic irony emanating from his speech as he uses animal imagery, â€Å"armed rhinoceroses.† This is quite strange, as animals would symbolise a harmonic state of things, where as the thing Macbeth is describing is of a total contrast, used to emphasis the detrimental sight of Banquo’s ghost. The scene then draws to a close, alluring to the Divine Right Of Kings, along with religious issues invoked â€Å"blood will have blood.† This would also link back to the old Hebraic saying â€Å"Man who lives by the word will die by the sword† Macbeth has slighted the ways of the universe, the equilibrium has been altered, â€Å"Stones have been known to move† the hierachery of the heavens has been changed by false means in the demise of Duncan. Macbeth will have to reap what is sowed linking back to Act 2. Scene 2. Also mystics are pertained to in Macbeth’s speech â€Å"Understood relations by maggot-pies†, who had premonitions for the future beholding it in birds. Also reference to biblical saying â€Å"dust to dust† could be pertained to by reference of â€Å"maggots† referring to earthen things and ultimately death, which Macbeth will have to face. This would really captivate the attention of those in Jacobean times more effectively than those of the modern day, as they believed the supernatural, Shakespeare integrating it to focus the audience on Macbeth. The scene culminates in a theme of sleep linking back to Act 2 Scene 2, in Macbeth thinking this is the root of this â€Å"self abuse† however he say’s â€Å"young in deed† would reflect his mentality that he has further obstacles to clear to stop them hampering his seemingly aspiring progress, despite such denigration.

Business research project proposal--Irish Guinness Beer Proposal

Business project --Irish Guinness Beer - Research Proposal Example h popularity that studying it more closely would make sense as part of discovering other important factors that have contributed to business success of a firm. Guinness is definitely one of the companies with a strong market reputation and was meant to survive before and until today. Guinness remarkably from the start was able to clearly follow the path of consistency. It was remarkable that it started everything with a good marketing strategy and a management system that were passed on from generation to generation. Guinness started with Arthur Guinness and now his bloodline is responsible for continuing the company to be known worldwide. Effective marketing strategies may vary from one company to another. There are many factors that need to be considered in identifying which among the marketing strategies best suited the concerned company. Factors such as people, procedure, and budget played its respective roles in developing an appropriate marketing tool to be utilized. It is of interest now on how certain brands of Guinness can gain certain market share in the future considering a tough competition at present. It is of interest whether there is still a great chance for the new entrants which are willing to take the plunge into competition. Considering that a certain brands and products need to ensure production with quality and a sound management on sales, it is of interest on how can then the new entrants as well as existing company ensure their survival in a very challenging competition. It is also of great concern that to start penetrating the market, the new entrants need to ensure modern high quality of products. It is then the objective of this paper to answer the main research question. The above are all research questions this study is aiming to answer. In doing so, the proponent will take much effort in understanding the four marketing mix such as products, price, promotion and place to understand the process of survival that every entrant and key

Environmental Analysis for a Daycare Facility Research Proposal

Environmental Analysis for a Daycare Facility - Research Proposal Example These too should be accurately defined in order to acknowledge the organization’s strengths and weaknesses, as well as potentials. In analyzing the external environmental analysis the PESTEL method will be applied. This means that political, economic, social, technological, and legal factors will be pointed out. The internal environmental factors will be studied through SWOTT, a method in which the strengths, weaknesses, opportunities, threats and trends are identified. External Environmental Analysis With all levels of government facing the need to introduce cuts in the budget, allocations for welfare and other services are in the process of being reduced. It must be noted though that this also happens to be shaped by contending perspectives on government spending from opposing political blocs. One of those that are badly affected by the political squabbles is the reduced budget meant for daycare facilities. The impending cost reduction measure is expected to result in the cl osure of several publicly run daycare facilities. If not, this would prompt stricter regulations for admittance. New York City provides one clear example of the said effect. According to a news report, â€Å"Mayor Bloomberg plans to eliminate 5,000 spots for after-schools programs and move an additional 10,500 similar slots for low-income children from local community programs to the Department of Youth and Community Development’s cheaper Out-of-School Time program† (Katz 2011). This is scenario that is basically taking place in many other cities in the country. Apparently, more children will be displaced, a situation that can be promptly addressed by the establishment of daycare facilities that are privately run and therefore, free from the current underlying politics of government fiscal policies. The current economic conditions have made it even more difficult even for middle-class families to allocate a particular amount of their monthly budget for child care. With incomes shrinking due to inflation, a growing number of parents have seen the need to both have a job. This naturally results in the necessity for child daycare facilities. However, the cost for sending a child to daycare has also increased significantly through the years, taking a big chunk of a family’s monthly budget. Five years ago, the National Association of Child Care Resource and Referral Agencies reported that the average annual fee for one infant ranges from $3,803 to $13,480 (Armour 2006). With recession occurring in 2008 and with the effects still felt even today, it is clear that the said range has increased several times. This only gives the idea that for a daycare facility business to work, it should present itself as a cheaper alternative to other similar private enterprise. As pointed out above, the weakened economy has prompted both parents to seek stable employment. As a consequence, children are left without parental care throughout the day while parents are out working. There is always the option of hiring babysitters but then, in most cases, the children are never given the necessary basic education by such individuals. Babysitter’s primary function is just watching over the children and preventing them from getting into accidents.

Anthropology Essay 3 Example | Topics and Well Written Essays - 500 words

Anthropology 3 - Essay Example Even though, John’s controversial perceptions contrast with the conventional science, he is regarded to be one of the mainly reasoned authors of 2012, with a firm knowledge of the prehistoric Maya. John believes in the worldly, scientific advances of cosmology a consequence of having limited thoughts. He maintains that a superior consciousness circumstances and worldwide comprehension exists. Therefore, it is subconsciously found in the contemporary individuals through a memory that is primeval. Nevertheless, these superior thinking planes were additionally reachable to individuals of the inaccessible history, including the Mayans. John also seeks to point out participants of the minimally comprehended prehistoric Mesoamerican ballgame as endorsing a consecrated performance in which the individuals undertook the responsibility of laudable semi individual divine being and who through a form of considerate magic, upheld the extraterrestrial steadiness of the universe. John also articulated that in order to acknowledge and comprehend his theories of cosmology, an individual should also recognize the foundation that the kings of Maya travelled to locations that were quite distant and incessantly renewed their kingdoms at exceptional durations in the calendar of the Mayans. In addition, John also held up the theory of the star which extrapolates the subsistence of a binary partner of the Earth’s sun founded on the mathematical inconsistencies in an earth quiver like example. John is a beginning member, advisor, and resource of the TMC (The Maya Conservancy). The connection has frequently been internally dependable. Some of the counts referred to as the consecrated tzolkin count of the 206days. The count is still adhered to in the Guatemala highlands. This short count also holds up the connection by Thompson (Kottak, pg49}. On the other hand, the long count was initiated by the Mayans even though; there exists a

Curriculum Review Project Assignment Example | Topics and Well Written Essays - 1250 words

Curriculum Review Project - Assignment Example The curriculum map acts as a tool for enhancement of communication within the parents and communities in connection to the curriculum and everything that is covered by the teacher. This possible as the curriculum map provides forums where parents and teachers can meet and discuss the teaching progress. Education experts have acknowledged that this process is yielding better results since parents and the community feel they are part of the teaching strategy. When a teacher is choosing a lesson topic, he can utilize the curriculum map by gathering data on what the topic entails. The teacher then critically analyzes the information and then combines the group review after which the he decides on the areas that can be revised immediately (Hale, 2008). The changes and extensions in the curriculum map offers students with the appropriate channels for getting the contents. This helps in development of the teaching materials for equipping the students with the necessary skills. Diverse learning methods and abilities may also contribute to how learners demonstrate they have mastery of ideas. The curriculum map will incorporate diverse activities for different levels and learning methods. The goal to differentia technique is getting to identify how students can present their learning to meet the essential specific needs (Kallick, 2009). The critical role of the curriculum mapping is to design a curriculum that will that will consider the choices of young people on their learning so that they prepare for unknown future (Lyle, 2006). Curriculum mapping should identify gaps, misalignments and redundancies in the curriculum and instructional program. The aim for this is to support the work of the teachers and assist the learners. Curriculum planning has also helped in reducing bulk and crowding in the curriculum. The process of curriculum planning entails the recording of curriculum data that points out the centre skills and the content taught

Analyze how instructors use strategies to ensure students' Term Paper

Analyze how instructors use strategies to ensure students' understanding in the reading and writing components of the reading lessons, including both mainstream and language minority students - Term Paper Example The assessment for this lesson will be a quiz with 20 items. The quiz will be consisted of 5 examples each punctuation (commas, quotation marks, colon and apostrophes). The students will be evaluated by asking them to make or provide their own examples of sentences using the punctuations. They will not only be evaluated about the lesson but also their ability to compose sentences. Using the spelling booklet, the students will have a quiz. There will be 22 words to spell from easy to difficult high frequency words. The students will also be asked to write 2 examples each for each pattern for a total of 18 words. The quiz will have a total of 40 items. There will be two assessments for this lesson. One is a conducted spelling contest and the second is a spelling quiz. The spelling contest will be conducted to 3 groups among the students. Using the dictionary, the students will answer and spell the words asked by the instructor. This is a fun way to test their ability to use the dictionary to spell correctly. There will be three categories: easy, medium and difficult. The easy category will have 10 easy questions. Medium category will have 5 questions and difficult category will have 5 questions. Using the spelling booklet, there will be a spelling quiz for 20 items. Without using a dictionary or thesaurus, students will have to answer individually using their spelling booklets the 20 words to spell. This will assess the students about the lesson. The lesson focuses on identifying the parts of the sentence and constructing correct simple and compound sentence. The assessment of this lesson is to create a minimum of 500 word essay on the topic of their choice. The students should be able to apply the lessons from day 1 to 5 to a bigger perspective. Thus, the students should be able to create an essay by using correct punctuations, spelling, and applying correct subject/verb agreement on simple and compound

Project management 'New museum' Assignment Example | Topics and Well Written Essays - 3000 words

Project management 'New museum' - Assignment Example Projects have a start and end date, the funding limits, consumes human and nonhuman materials (Kerzner, 2006). Project management involves planning and monitoring of the project compares the intended and the actual end of the project. Analyze the impact and making adjustments as needed. (Meredith, 2006). Project management changed from hierarchical matrix to a linear matrix with the Project Manager responsible for the project from planning to completion. This makes selection of a project manager that has a set of skills that allows successful completion of the project. A manager needs experience, knowledge, good communication skills, interpersonal relationship, and the ability to make subset of the teams work in harmony and move the project to completion. Project Managers use a series of planning tools to assign tasks, monitor progress, and ability to adjust project timelines as needed (Meredith, 2006). Stakeholder charts identifies individual and groups with an interest in the proje ct. Some of these stakeholders will work on the project as a team member. Work flow charts break the process used into segments each part dependent on the deliverables of the prior team efforts. In practice several phases operate at the same pace with deliverables due in the same time frame. Gannt charts track progress of the teams and allows for adjustment if one team's deliverable falls behind the due date. Introduction Gotham Science Museum planned expansion has received a legacy from a museum sponsor to fund the entire cost of the project. His bequest asked that environmental science as the focus of the new wing. The education director says that requests for programs dealing with environmental science are increasing. The present education space limits the ability to deliver hands-on environmental classes. The need for more space has become critical due to increase requests for classes and special programs related to the science. Current education department space handles approxi mately 120 students at one time. The education director has a waiting list of schools wanting to programs in the sciences to enhance learning experience of their students in the science disciplines (Chrysler Museum of Art, 2010). . Project The present museum structure has expanded twice in the last twenty years and has reached the limit of expansion capacity. The museum director recommended to the board of directors that the museum locate a building or vacant lot in close proximity to the main museum building as an education annex. A new facility offers potential to carry out the request of the legator that the new center concentrate on environmental science. An acquisition committee searched the available buildings and lots that fill the museum's vision of the annex. The city council stepped in with an offer of the Gotham Bank Building. The building is located close to the industrial section of the city, and in close proximity to the waterfront park. The building is five stories an d offers an opportunity to completely gut and renovate the building using green technologies. The site selected, a planning committee organized of professional museum staff, members of the museum's support staff, and the city assigned an engineer and building inspector to the committee to advise on the feasibility of possible renovation concepts. The planning committee

Summary of the article Essay Example | Topics and Well Written Essays - 250 words - 1

Summary of the article - Essay Example Consequently, shared value has been used to balance economic and societal progresses. Global firms with large turnovers have adopted the approach with the aim of acquiring competitive advantages. Products have been reconceived and redefined through innovations to ensure safe and pollution-free societies while maximizing profits (Porter and Kramer, 2011). The principle of shared value should be employed by all firms by changing decisions and business opportunities. Shared value may cause an increase in internal company costs. It has enhanced competitiveness with an aim of advancing social and economic conditions in environments where firms operate. Corporate responsibility programs have been because of external pressure from the society (Porter and Kramer, 2011). However, social needs may also indirectly define markets due to the costs incurred in conserving various societies. It has also affected productivity levels in companies due to the strategies being adopted. Competitive advantage also depends on societal needs such as employee conditions and environment impacts. As a result, social entrepreneurs have come up with innovations that include social and environmental-friendly

Art History Paper Research Example | Topics and Well Written Essays - 750 words

Art History - Research Paper Example Works of art are meant to communicate a message and this is evident in The Happy Couple by Judith Leyster and The Gleaners by Jean-Francois Millet. Both artworks are a manifest of socio-economic events happening in the society and their overall influence on shaping thoughts and ideologies. For example, The Happy Couple is an embodiment of love and tenderness that Judith Leyster did in 1630 when she lived in Netherlands with her husband. It was painted using oil on canvas and its dimensions are 81.8?110.7 cm (32?43 in) and it can be found currently at the Louvre, France. On the other hand, for Jean-Francois Millet’s The Gleaners, it has interesting features worth noting (Weiner, 2000). The painting was done in 1857 in the wake of the French Revolution to encourage the lower-class workers. While using oil on canvas, Millet attempted to represent socialism as a means empowering workers over landowners who subjugate their interests. Interested persons can find the painting at Muse e d’Orsay, Paris for viewing and enjoyment. Its dimensions are 83.8cm?111.8cm (33?44 in) and it is a realism painting that narrates the struggles of the French people especially the lower classes in their endeavors to succeed. The main agendas of the two artworks are directly linked to the agitation for recognition in a society that was increasingly becoming exploitative to the lower classes hence making life hard for them. This is notable in The Gleaners, an apt example of realism with the display of peasant women who are tilling land to find a harvest of wheat. As a result, the painting’s depiction of real life implies that the lower classes were impeded by the upper group into entering the upward mobility (Walther, 2002). The inaccessibility was hence motivated by the growing gap between power and helplessness that characterized France after the French Revolution. In The Happy Couple, Leyster was revealing the various aspects of her family that eventually bore her f ive children prompting her to leave painting. It means the painting infuses the elements of realism and symbolism in communicating its message of bliss while also evoking a deeper sense of uncertainties and doubts in marriages. It is vital to compare The Happy Couple by Leyster and The Gleaners by Millet based on numerous reasons. They, for instance, represent vividly artistic periods of societies when art was a serious medium of communication unlike in the modern age. Comparing the two artworks also gives an understanding of realism and symbolism and how they apply in the context of disseminating messages to the ordinary human beings as witnessed with The Gleaners. This is unlike Leyster’s painting that echoed a graceful period when people yearned for good marriages and children to create families (Weiner, 2000). Therefore, the main idea of comparing the works is examine their significance today in the different structures of society especially the socio-economic and politic al factors. Leyster equally integrates brushwork to connect to a period of distress as she struggled to become a professional. For instance, her visual elements in The Happy Couple such as too much oil on the edges is another revealing representation of the surrealist period when art served for aesthetic purposes than as a tool of raising consciousness. It is also noted in The Gleaners by Millet where the central focus of the background attaches itself the physical abundance that cannot be

A Brawl in Mickys Backyard Essay Example for Free

A Brawl in Mickys Backyard Essay If you were on the city council, how would you vote on the issue? As a city councilor, I would be reminded that I am entrusted with the duty to provide the ways and means to ensure the safety and security of citizens of Anaheim and work to maintain and/or enhance a high quality of life. I would absolutely support affordable housing for the citizens of Anaheim who need a reasonable housing solution but I would search out alternative locations where a larger affordable housing development might better serve the needs of the stakeholders involved. The proposed development would serve only 15% of citizens in need which seems like a meager attempt to satisfy the real needs of the community. SunCals possible development of condominiums mixed with affordable rentals in a resort district is an interesting experiment, and I would caution any of their stakeholders that this might not be a prudent investment. Does Disney have an obligation to support initiatives that include nearby affordable housing for its employees? Disney has a obligation to maintain a stable place of employment, compensate employees fairly, and create a safe working environment, but is under no obligation to support these initiatives. For the benefit of their shareholders they should support initiatives that could lower employee stress due to extensive commuting times and travel, resulting in healthier employees, lower absenteeism, and reduce employee turnover. Does Anaheim and Orange County have an obligation provide affordable housing for its residents? All communities have an obligation to provide for the safety and security of their citizens and work to maintain a quality of life, especially those citizens who would be considered at risk and in need of affordable housing. To the extent that Anaheim and Orange County have the resources available they should develop and promote existing programs which help to provide housing for residents that are employed locally and paying taxes into the local economy. Then step into the shoes of Disneyland CEO. How do you solve this problem? Disney is a large economic force and has extensive resources at its disposal. As CEO I would coordinate with Anaheim and Orange County in discovering a suitable locations for employee housing. As part of Disneys community relations and corporate giving, employee housing and possible employee housing ownership can be developed. Anaheim would benefit economically with increased property  taxes, Disney can benefit from tax incentives, tax deductions for corporate donations into a community housing program, and would maintain their reputation as a respected business and employer in the community, with little capital expense.

The different types of budgeting systems

The different types of budgeting systems Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit, across the world. The use of traditional budgeting has in recent years come under intensive critique by different academic and experts for its detrimental impact on different organisational areas and especially upon the overall performance of organisational employees and consequently of organisations. Such developments present a difficult conundrum to organisational managers of the actual utility of budgets in performance management and control. This dissertation takes up the investigation of the role of budgeting in organisational performance, especially so in planning and control of organisational activity, both in theory and in practice. The information obtained from intense study of literature is augmentation by the investigation of budgeting practices at two leading fast food and restaurant chains, Pizza Hut and Burger King. The research reveals that whilst traditional budgeting practices dominate organisational policies for planning and control, modern budgeting concepts are slowly being adopted by organisations with some success. 1. Introduction 1.1. Overview Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit, across the world (Andrews Hill, 2003, p 135-158). Traditional budgeting methods emerged as important management tools in the pre Second World War era, when Fordist and Taylorist management principles directed the working of most business organisations (Grizzle Pettijohn, 2002, p 51-58). Traditional budgeting techniques involve the comparison of actual organisational performance in different areas of work with budgeted targets, the computation of variances between budgeted targets and actual performance, and the analysis of both favourable and unfavourable variances in order to determine the reasons for such differences (Pilkington Crowther, 2007, p 29-30). The chart provided hereunder explains the sequence of budgeting activities and the relationship of the process to internal and external factors (Tales, 1998, p1). Variance analysis helps in corrective action during the currency of an operating period and helps organisations to achieve various objectives. Analysis of variances and comparison of actual achievement with budgeted targets help in the measurement of performance of responsibility heads, managers, groups of employees, and individual employees (Pilkington Crowther, 2007, p 29-30). Budgetary control has over the years been found to be very useful for planning and controlling of organisational performance (Chapman et al, 2007, p 7-51). Budgets have also been found to be useful in the monitoring and achievement of group objectives and in the facilitation of team work (Chapman et al, 2007, p 7-51). Budgeting, despite its inherent utility in the planning and control of organisational performance, has come under increasing criticism from modern day management accounting experts like Kaplan, Argyris, Hofstede, and Hopwood, who argue that lack of thought and rigidity in the use of budgeting essentially results in the development of Theory X type management control tools that can cause various organisational problems like increased stress upon employees, organisational disagreement and dissention with inappropriately set budgets, and organisational de-motivation (Chapman et al, 2007, p 7-51). Recent years have seen the development of modern budgeting techniques like the balanced score card, rolling budgets and beyond budgeting techniques (Chapman et al, 2007, p 7-51). Whilst such new concepts in the area of budgeting are undoubtedly being taken up for discussion, study and implementation by some progressive firms, the overwhelming majority of business organisations continue to use traditional budgeting techniques suitably customised to the circumstances and needs of individual organisations (Chapman et al, 2007, p 7-51). 1.2. Purpose of Study The use of traditional budgeting has in recent years come under intensive critique by different academic and experts for its detrimental impact on different organisational areas and especially upon the overall performance of organisational employees and consequently of organisations. Such developments present a difficult conundrum to organisational managers of the actual utility of budgets in performance management and control. This dissertation takes up the investigation of the role of budgeting in organisational performance, especially so in planning and control of organisational activity, both in theory and in practice. The information obtained from intense study of literature is augmented by the investigation of budgeting practices at two leading fast food and restaurant chains, Pizza Hut and Burger King. This dissertation should hopefully help students, managers and academics through the generation of new perspectives in the area and help in improving the process of planning and control of organisational activities through the use of appropriate budgeting techniques. 1.3. Aims and Objectives The aims and objectives of this dissertation are now elaborated as under: To examine the elements of budgetary control and its application in actual practice. To examine the various actions involved in the preparation and planning of budgets, with special reference to the role and importance of accurate information inputs. To examine the key resources required by firms for gathering of information for the preparation and planning of budgets. To examine the limitations of budgeting. To examine recent developments in budgeting and recommend the adoption of the most appropriate system of budgetary control by organisations. 1.4. Structure This study has been sequentially structured. This introductory section is followed by a literature review and thereafter by the formulation of appropriate research questions. Subsequent sections take up the description and explanation of the adopted research methodology, the data obtained from such research, the analysis of data, and finally conclusions and recommendations. An extensive alphabetical list of references at the end of the study provides details on all source material used for the dissertation. 2. Literature Review This review of existing literature attempts to examine the published material available in the public domain on the issue of budgeting and its role in performance management of organisations, departments and employees. Budgeting emerged as an important management accounting and management control tool in the early years of the 20th century and forms a staple item of all text books on financial management and management accounting (Davila Foster, 2005, p 1039-1068). The budgeting process came under severe criticism in the 1980s with the publication of critiques budgeting by experts like Kaplan, Argyris, Hofstede and Hopwood. Recent years have seen the emergence of newer budgeting techniques like flexible budgeting, rolling budgets, the balanced score card approach, and beyond budgeting techniques (Davila Foster, 2005, p 1039-1068). 2.1. Role of Budgeting in Planning and Control Activities Planning and control are agreed to be among the most important of organisational managerial activities (Bhatnagar, et al, 2004, p 92). Budgets play a central and key role in the planning and control processes of business firms. The importance of budgets in planning and controlling functions makes management accounting and the provisioning of management information a critical organisational function. Surveys of UK business and industry reveal that most business organisations use budgeting techniques of some form, even as larger organisations have institutionalised and developed budgeting mechanisms (Bhatnagar, et al, 2004, p 92). The role of budgeting is best examined by locating its place within the wider framework of organisational planning and control (Carruth Digregorio, 2003 p 13-26). The chart provided hereunder explains the relationship of budgeting in the larger control framework of a firm. Management and operational control form very important components of the broader framework of planning and control. Management control represents the process through which managements ensure the execution of pre-determined strategies by their organisations (Carruth Digregorio, 2003 p 13-26). The process is essentially short term in nature, implemented through middle rung managers, and forms an important routine management activity. Operational control on the other hand represents the process of ensuring the efficient and effective conduct of specific tasks. The time spheres for such controls are short term, consist of periods that can extend from a day to a month, and are executed through junior managers (Pilking ton Crowther, 2007, p 29-30). With regard to planning, the use of budgets calls upon and directs managers to think ahead about the utilisation of resources for achievement of company policies and objectives in their area of work (Grizzle Pettijohn, 2002, p 51-58). Such planning involves the obtaining of relevant, accurate and valid information, (either from reliable historical sources or by logical estimation), the analysis and appropriate extrapolation of such information, and its use for projection of future operational figures in different areas like sales, production, income and expenditure (Grizzle Pettijohn, 2002, p 51-58). The relevance and effectiveness of budgets is to a large extent dependent upon the accuracy of information on which it is based (Hassel Cunningham, 1996, p 245). The overwhelming majority of budgeting exercises make use of historical information that is available within organisations. Important environmental information is also however often used by management accountants for projecting future developments and their impact on performance (Hassel Cunningham, 1996, p 245). Inaccurate or unreliable information can, it will be obvious, erode the reliability and credibility of the assumptions on which budget preparation is based, and therefore invalidates budgets (Craig, 2002, p 57). Modern day organisations, especially if they are large, adopt elaborate and complex methods for retrieval, study, investigation and analysis of the data needed for budgets. Manual accounting inputs for preparation of budgets have largely been discarded by most organisations (Craig, 2002, p 57). Complex acco unting and information retrieval systems that span departments, functions and geographies are used by most large organisations. Modern day Enterprise Resource Planning (ERP) plays an important role in the provisioning of management information in the preparation of budgets (Hassel Cunningham, 1996, p 245). The control function of budgets is executed through the allocation of responsibility to specific individuals for the achievement of specific budgeted targets and by the comparison of actual performance with budgeted targets (Craig, 2002, p 57). Such comparisons result in the establishment of positive or negative variances and reveal the extent to which people with responsibilities have been able to achieve their specified tasks. The extent of variance denotes the margin of success or failure (Pollitt, 2006, p 25). The reasons for such variances can be examined to ascertain the causes of success or failure of employees with accountability. Budgets have traditionally proved to be effective in performance control because they (a) establish specific, pre determined, and logically computed targets, (b) allocate responsibilities to specific organisational employees for achievement of targets, (c) establish widely known and uniform performance yardsticks and benchmarks, (d) provide a basis for assessment of actual performance and (e) pinpoint the people who can be held to be responsible for organisational failure, and (f) allow for analysis and determination of causes of failure (Pollitt, 2006, p 25). Budgets help in controlling performance by establishing benchmarks for performance and consequently for rewards against such performance (Andrews Hill, 2003, p 135-158). Organisational employees are often promised and provided rewards on the basis of their success in achieving targets in different areas of work (Andrews Hill, 2003, p 135-158). 2.2. Limitations of Budgeting Budgeting undoubtedly constitutes a critical and essential component of management control techniques that are employed by business firms for planning their future actions and thereafter controlling them. Whilst the importance and role of budgeting in achievement of organisational objectives and competitive advantage is widely accepted and also illustrated by the fact that the overwhelming majority of business firms across the world engage in some type of budgeting activity, the process has come under severe criticism in recent decades (Chapman et al, 2007, p 7-51). Experts like Kaplan have argued that traditional budgeting techniques have essentially not changed over the last 70 years and have become increasingly inappropriate for the modern day economy and the changed internal and external environments in which business firms operate (Chapman et al, 2007, p 7-51). Whilst traditional budgeting operates both on top down and bottom up approaches and are based both upon historic information and current information that is available in the public domain, budgets are in the overwhelming majority of cases finally decided by top management and imposed upon different levels of organisational managers (Chapman et al, 2007, p 7-51). Such imposition of budgets and their association with performance measurement, rewards, remuneration, and career progression of organisational employees leads to the development of various complexities, some of which are elaborated as under. Budgets are very infrequently felt to be fair and right. Budgeted targets are by and large felt to be either too soft or too hard, depending upon the perspectives of different persons (Hassel Cunningham, 1996, p 245). Such perceptions often lead to organisational dissention and ill will between subordinates and superiors and broad resentment of employees against organisational authority (Chapman et al, 2007, p 7-51). Soft budgets are felt to be contradictory to organisational well being and build environments of complacency and slackness. Difficult budgets on the other hand often prove to be unattainable and lead to de-motivation, resentment, criticism, dissension, and ill will. It is thus not an easy task to formulate a budget that furthers organisational objectives, stretches organisational employees to improve their performance, and acts as a good motivator and fair tool for judgement of performance (Hassel Cunningham, 1996, p 245). Argyris and others have pointed out that group attitudes towards budgets significantly affect performance and ultimate achievement of budget targets (Smith, 2001p 1). Geertz Hofstede elaborates that appropriate setting of targets is also very important for achievement of budgets. Hofstede states that whilst group participation was important, the attitudes of senior managers, especially the game spirit with which they play the budget game form a key ingredient of the budget process. (Hofstede, 2003, p 12-18) Hopwood (1972) identified different styles of budgeting, the budget constrained style, the profit conscious style and the non-accounting style. Whilst all three styles exerted pressure on workers, it was only the profit conscious style that drew involvement without eliciting defensive approaches (Hopwood, 1972, p 156-182) Hope and Bunce assert (2003) that autocratic and rigid budgeting approaches lead to the development of organisational bureaucracies that focus on finding fault with employee performance, rather than motivation and encouragement (Hope Bunce, 2003, p 1). Undue emphasis on achievements of budgets can divert management attention from other important organisational aspects like the importance of quality and staff morale with detrimental impact upon organisational wellbeing (Hassel Cunningham, 1996, p 245). The association of monetary and career rewards with the achievement of budgets can lead to a range of unethical activities like fudging of figures, window dressing of performance, and skirting with the law. The wrong decisions taken by managers of banks and financial institutions, (which greatly contributed to the development of the financial crisis of 2008) are closely related to the greed of managers to access the performance bonuses that were linked to achievement of ever-increasing performance targets (Chapman et al, 2007, p 7-51). 2.3. New Developments in Budgets Dissatisfaction with important aspects and outcomes of traditional budgeting principles has led to extensive research in alternative methods of optimisation of organisational and individual control and performance (Hearn, et al, 2006, p 286). Such efforts, both in areas of theory and practice, have resulted in a number of alternative approaches and modifications to traditional budgeting theory and practice. Some of the more important of these developments are represented by flexible budgeting, rolling budgets, the balanced score card approach and beyond budgeting principles (Hearn, et al, 2006, p 286). Rolling budgets are prepared for 6-9 months in detail, (unlike traditional financial budgets that are made for complete financial years), followed by broader and less detailed budgets that extend to 1  ½ to 2 years (Subramaniam Ashkanasy, 2001, p35). Flexible budgets on the other hand deal with operations and contain different estimates for various products and services (Subramaniam Ashkanasy, 2001, p35). Such methods allow for changes in costs or volumes and allow organisations to respond swiftly to changing situations and thereby maintain profitability and competitive advantage (Subramaniam Ashkanasy, 2001, p35). The balanced score card approach aims to translate strategy into practice from four dimensions, namely customer, financial, learning and growth, and business processes (Bhatnagar, et al, 2004, p 92). Its use helps organisations to pay attention to different aspects of organisational performance over the length of business cycles, which are longer than traditional budget periods and thus essentially more volatile. The use of this approach, along with Key Performance Indicators, (KPIs), enables organisations to built holistic targets and track performance in different dimensions (Bhatnagar, et al, 2004, p 92). Beyond Budgeting is a comprehensive and elaborate holistic approach that incorporates modern concepts like rolling budgets and the balanced score card approach and focuses on two groups of principles related with performance management. The first group of principles is process oriented, whilst the second set is leadership oriented. Taken together Beyond Budgeting principles enabl e organisations to motivate their employees, improve performance and enhance organisational creativity (Bhatnagar, et al, 2004, p 92). 2.4. Framing of Research Questions The research questions for this dissertation, framed in line with the aims and objectives of the dissertation and the results of the literature review are detailed as under: How does budgetary control help in planning and controlling of performance of employees? How are budgets used by successful organisations (Pizza Hut and Burger King) to plan and control performance? How do organisations ensure accuracy of information for preparation of budgets? What types of resources are used by organisations to gather information and prepare budgets? What sort of constraints and limitations do modern day organisations face in using traditional budgeting techniques? What measures can be adopted by organisations to make budgeting exercises more effective in planning and controlling performance? 3. Research Methodology 3.1. Important Research Factors Research in areas of finance, management, and business come under the broad ambit of economic research (Bryman Bell, 2007, p 12-28). The research methodology for such assignments is by and large determined in accordance with the tenets of social research and is of course shaped by the nature of the subject under investigation and the infrastructural and other resources available with the researcher. The determination of appropriate research methods and techniques involve the choice of specific research methods and the most suitable sources of information (Bryman Bell, 2007, p 12-28). 3.2. Quantitative and Qualitative methods of Research Social research methods are shaped by two broad and quiet different research approaches, namely the quantitative approach and the qualitative approach. These approaches are shaped by different epistemologies and involve the utilisation of different research techniques, both for obtaining and for analysis of data (Darlington Scott, 2002, p 33-47). The quantitative approach is guided by positivist epistemology and is closely related to scientific research methods (Darlington Scott, 2002, p 33-47). Quantitative approaches involve the application of scientific theory and aim to measure the responses of research subjects in easily quantifiable and numerical terms. Such methods are used in the majority of economic and business research efforts and are particularly useful in the gauging of broad trends of thoughts or opinions of chosen populations (Darlington Scott, 2002, p 33-47). Qualitative methods of analysis are essentially different and are used when the issue under study is subjective in nature and open to different ways of interpretation (Neuman, 2005, p 18-36). Qualitative research methods are shaped by interpretivist epistemology and involve detailed investigation of complex subjects that are often multilayered and incapable of being answered with yes or no responses. Such research is most appropriate for issues that involve questions that are what, why and how in nature and are best conducted by expert and involved researchers (Neuman, 2005, p 18-36). Qualitative research is far more time consuming and detailed than quantitative research and is mostly conducted with the help of direct one-to-one interviews and focus group discussions, in which researchers participate with the subjects under study and observe their reactions and responses in minute detail (Neuman, 2005, p 18-36). Whilst most research assignments call for the use of either quantitative or qualitative methods, some complex and multidimensional issues require the use of both techniques (Neuman, 2005, p 18-36). 3.3. Choice of Information Sources Information sources are broadly categorised into primary and secondary sources. Secondary information sources consists of all the information on the subject that is available to the public at large in the form of published material, more specifically books, articles, both journal and magazine, and other publications (Bryman Bell, 2007, p 12-28). Primary information is however obtained from sources that are part of or are integral to the subject under study (Bryman Bell, 2007, p 12-28). Whilst primary information is most commonly obtained from interviews and focus group discussions, such information is also available from specific public domain sources like organisational or departmental publications, publications authored by the subjects under study, interviews given by them to reliable media publications, and otherwise from information disseminated through personal or organisational websites. (Bryman Bell, 2007, p 12-28). 3.4. Adoption of Research Methodology The subject issue, as detailed by the aims and objectives, the literature review and the research questions of this study, is essentially complex, multilayered and open to interpretation in different ways (May, 2001, p 41-59). The use of budgeting techniques for planning and controlling performance in business organisations is an intensely debated topic and has multiple aspects. The interests of research on this issue will certainly not be appropriately served with the use of yes/ no/ multiple choice surveys administered to sample population groups (May, 2001, p 41-59). The elimination of quantitative methods of research for the assignment by extension also removes the relevance of mixed models and leaves only qualitative methods for use (Neuman, 2005, p 18-36). This research study therefore uses only qualitative methods for researching information. The research approach has been formulated on the basis of the aims and objectives of the dissertation and the information unearthed during the literature review (Neuman, 2005, p 18-36). This research effort attempts to obtain answers to the research questions through a detailed investigation of the budgeting practices of two well known and successful organisations in the fast food and restaurant industry, namely Pizza Hut and Burger King UK. Information for research has been obtained from a host of secondary and primary sources (Neuman, 2005, p 18-36). Study of information available in the public domain on the use of budgets for planning and control of performance in these organisations will provide a balanced multi-prospective view of their organisational policies and practices (Neuman, 2005, p 18-36). Primary information is sourced from an examination of organisational websites, observation of their work processes onsite and informal open ended discussions with members of their staff. The information obtained from secondary and primary sources has been carefully collated and thereafter subjected to appropriate analysis (Neuman, 2005, p 18-36). 3.5. Ethics Appropriate care has been taken to ensure the adoption of ethical rules and norms that are pertinent to business research (Bryman Bell, 2007, p 12-28). All information sources used for the purpose of study have been acknowledged carefully and comprehensively. All participants have been informed of the nature of the assignment and its purposes. Respondents have been informed of their right to confidentiality and of refusing to answer all or any of the questions asked of them. All respondents have also agreed in writing of their unilateral and unforced willingness to participate in this study (Bryman Bell, 2007, p 12-28). 3.6. Limitations The results of this study are limited by the actual reading carried out by the researcher. Whilst efforts have been made to ensure extensive examination of available literature, it is always possible that some important information may have been missed out (Darlington Scott, 2002, p 33-47). The actual investigation of businesses for ascertainment of budgetary control in practice is also restricted to two organisations, which may well be unrepresentative of the entire business fraternity. The result of this research study is subject to these limitations (Darlington Scott, 2002, p 33-47). 4. Data and Findings Information for research has been obtained from a range of secondary and primary sources. Secondary information on budgeting at Pizza Hut and Burger king has been obtained from information available on the subject from a range of sites in the public domain, even as primary information has been obtained by study of their organisational web sites. The information sources used for secondary information on budgetary control for Pizza Hut and Burger King have not been cited here but have been placed together at the end of the list of references for easy access. Primary information has also been obtained by visits to retail outlets of Pizza Hut and Burger King in London, observation of the work processes at these outlets and open ended conversations with their employees. It has been difficult to obtain relevant information on budgeting because information about budgeting practices belongs to the private information domain of the companies and is not openly discussed at public forums. The employees at such outlets are also more involved in servicing customers and their knowledge of budgetary control methods is restricted. Relevant information has however been accessed from discussions with middle managers at Pizza Hut stores and franchise representatives at Burger King. The information obtained from study of public domain information, onsite observations and interviews with middle managers of Pizza Hut and Burger King are provided below: Information from Study of Public Domain Information of Pizza Hut Pizza Hut is a US headquartered multinational chain of restaurants that offers different types of pizzaà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s and associated foods. The chain which belongs to Yum brands operates in more than 100 countries, contains approximately 34,000 outlets of different types and employees more than 30,000 people. The company is headquartered at Addison Texas and has grown enormously since its founding in 1958. The company operates its own stores in the majority of its locations in the US. It does however have some franchised units in countries outside the United States. The company is well known for its high quality and standard food and has faced very few quality complaints. The HR section on its website and information obtained from the public domain state that the company pays great attention to the selection, recruitment, training and performance of its employees. Pizza Hut operates a complex and detailed management information system with the help of extensive computer systems that connect all its global units with regional headquarters and to organisational headquarters at Texas. The computer systems used for the management information function are modern and constantly updated. Budgetary control forms an integral element of Pizza Huts overall management information system. The budgetary control system is extremely detailed and is prepared for every quarter of a calendar year. Budgets are multi dimensional and monitor both operational and financial aspects of the organisation. Budgets are prepared for all departments, all functions and for each restaurant operated by the chain. Much of the purchasing functions are done through annual regional contracts and employee of local retail outlets are not involved in these functions. Employees of retail outlets are however expected to add to organisational sales and competitive advantage through constant improvement of customer relationship and customer satisfaction. The chain has recently introduced the balance score card method for improving the performance of employees at retail outlets. Employees at Pizza Hut outlets are now assessed on a variety of counts that concern the provisioning of customer service, the achievement of customer satisfaction, the improvement of customer relationships and finally of the quantum of repeat customers. The company proposes to extent the balance score card method of budgetary and performance control to other areas of work. Information from Study of Public domain Information of Burger King Burger king is also a US headquartered international chain of fast food restaurants. Headquartered in Florida. Burger King is the second largest seller of hamburgers in the world. It has approximately 12,000 outlets, operates in 73 coun

The Great Wall Motors Business Essay

The Great Wall Motors Business Essay This narrative focus on the competitive position of great wall motors which is one of the top privately owned enterprise in China was specified on both A share market in china mainland and H share market on Honkong. The Great wall motors established in 1976 and it is named after the Great Wall of China (wiki).The company started with manufacturing of Great wall light vans and great wall deer pickups. The great wall deer pickups create a breakthrough in the production line of the company. By the end of 1998 great wall pickups ranked No. 1 in domestic pickup market. Nowadays Great wall motors reach the top level by producing 3 main categories of Haval SUV, Great Wall PC and Wingle Pickup with more than 30 supplementary branches with 45000 employees. Today Haval SUV sustained the top rank in sales and export volume in China for 9 years and Wingle Pickup ranked first in units of market share, export volume and sales in China. It has achieved a fairly good brand name by producing a monthl y sales of above 10,000 units illustrates its excellent capacity when compared to Joint-Venture brands. Great wall motors brand philosophy stick on specialization, dedication and focus. This philosophy helps to illustrate its strategic vision and specialising spirit from dedicated focus philosophy to effective operational management and conclusively to worldwide leading brand. Moreover its brand strategy focuses on creating a category of leading brands. The brand development strategy of Great wall motors helps them to be keeping pace with the world tide. (1 para about the content description) External Environment The Environment is a framework that provides means of survival for the organisation. It can bring threat as well as opportunities to the organisation(Johnson, et al., 2010). This part analyses the external environment of great wall motors using Pestle analysis. Pestle analysis Organisational environment includes all the elements outside the boundary of organisation that can create potential impact to the organisation positively and negatively(Samson Daft, 2012). Pestle analysis is a tool used for analysing the macro-environment in which the organisation operates. It is a tool that exclusively scans the political, economical, social, technological, legal and environmental factors that influences the organisation and it can also be used to evaluate the market growth and decline. Pestle lists of 6 external environmental factors are explain later in appendix 1. However, This part examins in detail about the 6 pestle factors that affects the great walls environment . (Downey, J. (2007). Strategic analysis tools. London: The Chartered Institute of Management Accountants) a.Technological Technological factors covers different methods adopted by organisation to deliver better efficient and quality products with in minimum time slots(Njanja, Martin, Rene, 2012). It includes the way company establish its work methods and patterns, knowledge, materials, tools and methods followed for achieving expected outcome and finally how the information structures used. In this modern world of technology, It act as one of the answer for many problems that restrict the growth of business(Njanja, et al., 2012).For Chinese automobile companies its not adequate to clutch production capacity so they need to implement more innovative techniques. So Great wall motors significantly encourages technical advancements and innovations and assert on independent R D within the organisation (CHINA: Great Wall Motors first science-and-technology festival inaugurated, 2011).During last 5 years, Great wall motors has invested more than 3 billion RMB for the development and software for R D. So that it has been accredited as High-Tech Corporation, Postdoctoral Science research Institute, National Recognized corporation Technique centre, National innovative corporation, Provincial automobile engineering technique centre. Great wall motors would utilise the exclusive pool of development and innovations for Chinas automobile brands. As a result of these great-leap-forward developments Great wall motors succeeded to achieve international quality standards in performance of vehicles for their existing and future models like Germany vehicles standard in controlling stability and bodywork rigidity, NCAP five stars standards in safety, Japanese vehicle standard in NVH, reassuring wear, exquisite project and North American, European and other high-end target market requirements in emission(CHINA: Great Wall Motors first science-and-technology festival inaugurated, 2011).Great wall motors planning to invest a 5 more billions to R D development in the coming years so as to build first cl ass well maintained international RD with better experiment facilities, to set up a well qualified and efficient international RD, to beat world level first class technical innovations, to satisfy technical demands or aspirations of customers so as to rocket their additional value and improve their competitive ability of products . b.Social: In china, customers are not much interested in hybrid and electric technology, so there are not many firms producing hybrid cars and electric cars. It offers better opportunity for great wall motors in this field as they have only limited competitors. For a short run, they can have a great market share in this field. But in a long run, more competitions will occur, when more and more firms came to use this technology. Today customers are looking for better performing and mileage cars. Hybrid cars of great wall motors have better mileage and performance when compare with other hybrid cars. But it is not up to the level of petrol cars performance, so still customers prefer to use petrol cars because of their standard performance. So it is very much mandatory to improve their technology in hybrid cars to make its performance better than petrol cars. c.Economic As a result of severe price hike of oil the demand for hybrid and electric cars are continually rising. Great wall motors is one of the leading automobile company in china conducting its research and development in hybrid as well as electric cars. Because of price hike in oil the demand for petrol cars are falling down. On one hand, they can impose or introduce their hybrid and electric car technologies as the demand for this are increasing. But on the other hand, as there are hybrid or electric cars, customers were less interested in buying their petrol cars. As they have hybrid and electric cars, their revenue will not break down even if there is fall in demand of petrol cars. In a long run, they can improve their sales and productions by concentrating more on hybrid and electric cars. Chinese automobile market shows a severe growth of 1/3 recently. This means still there exist more opportunities for great wall motors to grow and expand their activities. They can expand their sales and revenue more if the market is bigger. d. political: role of government Chinese government is going to invest billions of dollars in hybrid technology. Great wall motors is one of the automobile company well known for its research and development in hybrid technology. If they successfully proved that their technology is worth for investment, they can get billions of dollars for their research development in this technology. Now Chinese government is planning to buy a large number of hybrid cars for use in china within 2 years. As great wall motors are already producing hybrid cars, the plan of Chinese government may put them forth to increase their production to fulfil the wishes of their government. Recently, the official vehicle options adopted by ministry of industry and information technology were announced. Including Haval H6 and H5, 25 vehicles of GWM were listed. As a result Haval become most prominent brand in the inventory.SUV because of its versatility it becomes a model with fast growth among customers and market. Due to this new policy of official vehicles, it become popular not only among common customers but broadly requested by officers also. Now a days Haval SUV becomes one of the top brands in the Chinese office cars market for bulk purchase by government departments of fire fighting, roads and expressway governance. However in china, there are some restriction on car ownership in some part of cities, as part of reducing traffic congestion and accidents. To some extent, the legal restrictions and tax increase affects the sales and revenue of great wall motors. (http://sites.cdnis.edu.hk/students/100106/2011/03/31/pest-analysis/) e.environmental(green): green issues,pollution,waste Environmental factors have greater role in automobile industry as they cause severe hazards to living creatures by air pollution. To eliminate these harmful hazards and achieving fuel efficiency in their vehicles, Great wall motors introduced technological innovations in diesel engines like turbo charging and emissions technologies. So that they succeeded to achieve narrow emission with attractive fuel economy and better power output(Anonymous, 2011). They are also trying to implement green diesel technology in their vehicles. With this technology in vehicles, great wall motors are demanding an eco-friendly environment with energy saving performance. By this technology, the chairman of the company believes that, they created a breakthrough in high-efficiency vehicles with energy saving power(CHINA: Bosch cooperates with Great Wall Motors for green diesel technology exhibition, 2012). f. legal: health safety regulations Great wall motors give more importance for health safety of their customers. For that they introduced advanced all wheel driving technology in their vehicles(Anonymous, 2011). 2.Porters five force analysis Porters five force theory was developed by Michael E. Porter in 1979 for evaluating and identifying the current strengths and market positions of different business firms.The Pictorial representation of porters five force is shown in appendix 2 and the porters five forces analysis of great wall motors is explained as follows: (Downey, J. (2007). Strategic analysis tools. London: The Chartered Institute of Management Accountants) a.threat of new entrants This is one of the severe threats faced by great wall motors. There are several reasons for this threat. As china is one of the growing economies, the market demand for cars is continually increasing. As a result of this, many new automobile companies are trying to walk carefully to the early stage of automobile life cycle. Then only they can withstand in this industry in future developed stages. Moreover the faint intellectual property laws enable new companies to copying the design as well as other properties of others. So that they can develop new innovations in efficient and effective manner than researching and development procedures. b. Bargaining power of buyers or customers This power is also moderately high for great wall motors as there are so many automobile manufacturers both in china and international markets other than great wall motors. So that its too difficult to withstand in this market without implementing any striking innovations. c. Threat of substitutes In China, Mass- transit could affect the car sales badly. But today in this growing economy there exist a vogue in china that, people considered car as their status symbol. So if any one comes to be financially stable then he ends up with buying a car rather than depending on cheapest modes like mass- transit or bicycles. So the impact of substitutes doesnt effects great wall largely. (http://porters-5-forces.blogspot.com.au/2011/11/porters-five-forces-analysis-china.html) 3. Strategic capabilities a) Three high strategies To enhance the products quality, Great wall motors made three highs strategies namely high performance, high technology and high quality. So that they are encouraged to use high tech innovations and better performing designs to their products for getting excellent and effective quality products. While competing with other international leading brands, the three high strategies made them fit to keep a highly accelerated momentum in their sales. In the aspect of 3 high strategies they recently signed the strategic cooperation agreement with many international companies like TRW, Valeo, Bosch, BorgWarner, Ricado, Mahle, Autoliv, and Brose in product manufacturing. The relationship of great wall motors with these international giants compelled them to upgrade their product quality by conducting thorough research and development of technologies. b) Established branding based on category Great wall motors is the chinas 1st automobile company that established their brands with the category. According to their view point, real brand would be the representative of distinguishing model in customers mind. As a result of this category branding, they are enjoying solid advantages including: For many years, their Haval SUV and wingle Pickup have been recorded as No: 1 in sales market. In the coming years also GWM decided to focus on 3 main categories PC, SUV and Pickup and they wants to become top most in the market with each of 3 brands in paramount positions with Haval- as chinas best selling SUV brand, great wall PC as chinas leading PC brand and wingle -as chinas best pick up brand. With this 3 leading brand positions, the brand name of Great wall motors strongly supported. (http://www.topgreatwall.com/great/page.php?lang=enpage_name=about) c)capabilities:- GWM continue to maintain a steady sustainable growth in the auto market, because of its steady operation and focusing strategy. They also followed a routine of valuing RD within the company so that they succeed in keeping up the quality of their products by updating technologies (News). Recent data published by NPCA (National passengers cars association) shows that that GWM holds a prominent position in top 10 sales list during the first half of year 2012.When NPCA narrowed the list, GWM is the only independent brand which hold such a fabulous position. Recently, the seminar conducted by GWMs technology centre announced that comprehensive proving ground will be finished by end of 2013. GWM is really proud to have first absolute proving ground among Chinese independent automobile companies. From their beginning onwards GWM gives more priority for product quality. They constantly assured their product quality by product quality maintaining systems. As they give more value for product development and quality test, proving ground was one the major project of GWMs research development centre. The effort of GWM on development of proving ground illustrates the strategic thinking of management and professional operation of GWM. d)STRENGTH In 2011, Chinese automobile market faced a recession because of different factors. When compare with the sales record of 2010, it shows a 30 % fall in overall sales volume. Moreover Chinese independent brands are more brittle and their share got skid sharply. Even in such a dim market, GWM maintained an excellent growth within their industry. According to the chairman of GWM, a strong brand might be a leader in their locality and may act as representative of its product kind in customers mind.GWM is the first automobile industry which introduced brands in their products types. To a large extent, branding their products helps GWM to improve their overall performance and to remain competitive in global market. Recently GWMs president shared their secret behind success that focusing on high-quality products rather than making low quality and low priced products. Moreover in this year, they are planning to focus on the improvement of sales outlet and terminal services. So they will conce ntrate on solving customers problems. (Official website) 4. Internal environment The value chain system is accomplished to recognise the line of activities committed by the organisation for creating a product or service. The primary activities are the activities that the firm engages for creation and delivery of a product within the organization through various logistics and external activities include production and sales. The supporting activities are activities that the organisation employs for polishing the efficiency and effectiveness of primary activities. This analysis helps managers to understand the operational level at which the product undergoes for developing value and this understanding is more superior in the success of all the firms (Porter, 2012). This paper centred on various primary and secondary activities undertaken by great wall motors. Value chain activities Inbound logistics involves activities that concerned with receiving, storing, and distribution of inputs needed for manufacturing products. Great wall motors maintained to receiving goods from suppliers all around the world in order to maximise their availability of goods. Great wall motors follows a just in time approach for handling their goods. Just in time is an approach of reducing in-process inventory and associated  costs for improving the investment return on business. Operation stage is the most difficult phase as it involves the activity of converting the raw materials received into a final product. Great wall motors are famous for their reliability because of their efficient operations. Here in this phase great wall assembles all the materials needed for Individual operations including systematization of parts for a car and final tuning of car engine. In Outbound stage, great wall distribute their finally polished vehicles to wholesalers, retailers, or to consumers. Grea t wall managed to maintain their showrooms in different countries for making their products easily accessible to customers. The marketing strategy that great wall adopted was their primary lead for securing a dominant position in the automobile industry. They maintained a customer oriented pattern in their business operations and also they managed to meet their customers demand. Great wall focused more on marketing communication and promotion mix in this area. Great wall had given more priority for their customers. So in the area of services they focussed more on final checking, complaint handling, after-sales services and so on. (Official website) SWOT Analysis Strengths Strong distribution network in china Succeeded in identifying local market demand Lower operating budget depend on economy scale, low cost of land and labor, cheap plant cost, and own production of spare parts for its vehicles Better payment collection procedure encourages it with little debt. Weaknesses It is very much weak in its research developments settings. It depends on talented professionals from other designer companies to develop designs for their models. According to their record, their RD expense accounts only a small percentage of its total sales. Opportunities Expansion of SUV sales leads to an outstanding growth for global vehicle market. China witnessed steady sales in SUV market during 2008-2011.Greatwalls low production cost floor and its paramount position in SUV market enable them to achieve a robust growth in global auto market. Its cost structure encourages the demand of great walls vehicles in global market. Chinas VAT rebate policy allows great wall to enjoy the higher margin in exporting their products to overseas market. Threats Conclusion

Health and Wellness int the Workplace :: essays research papers

Health and Wellness in the Workplace   Ã‚  Ã‚  Ã‚  Ã‚  If the health of employees can help or hinder a company, then why do companies still have sick days? With the â€Å"on the go† lifestyles, how can we not question the health of employees and their families. Today we have high stress jobs, rush hour traffic, and demanding schedules. Being healthy and fit is the way to conquer tomorrow.   Ã‚  Ã‚  Ã‚  Ã‚  We, as people in the workforce, are depended on to follow through with work commitments. A healthy employee is able to do more and feel well enough to enjoy it. We strive to do our best but how can we when we have low morale at the office. Healthy employees directly impact the bottom-line of all companies, from the sole proprietorship to the large corporation (1996). Keeping health-care costs low, boosting morale, increasing productivity, and reducing the absent rate is a payoff that every good business owner should recognize. When a small business is trying to become larger, having employees who are healthy and stress free is important. Losing a member of an already small number due to being ill is not the way to succeed. Working in an environment that is happy and productive is the perfect place to work, regardless of what the job is. With the health care costs reaching high number there is no wonder we have a large number of absenteeism. So many wait to the last possible painstaking work day to decide to see a doctor about their aliment, and all of that could be prevented. Preventing oneself to have to take time off from work is one way to keep costs low. There are so many areas that need to be addressed when it comes to what is going to slow us down as a company. According to estimates by Dr. Jaime Claudio(1991), a corporate wellness consultant for Health Plus, a provider of health-care insurance, a comprehensive eating awareness and weight- management program designed to improve long-term habits could generate an 80% reduction in the incidence of potential problems caused by obesity in the workplace. These problems include hypertension, diabetes, coronary heart disease, and diminished work efficiency. Obesity is not the only eating disorder that is a problem, there is bulimia and anorexia. Smoking, drinking, su bstance abuse, and stress are problems that are brought into the workplace and stop productivity. We have to be aware of issues that are there but are not usually thought of as an illness.

Integration between the Christian Creation Story and the Scientific Big

Integration between the Christian Creation Story and the Scientific Big Bang Theory In our modern age of scientific revolution there seems to be a growing tension between the scientific and religious understanding of this world. This tension is not surprising as the two worldviews exist on different realms in many ways. The Christian faith, grounded in the revelation of God through Christ for humanity’s salvation, clashes with science on many levels especially concerning human nature, as well Divine authority, as compared to the scientific rational and mechanistic understanding of matter. However in this age of scientific revolution there has been a more concerted effort to develop ways to integrate the scientific and Christian worldviews. This is necessitated by the fact that a wholesome picture is generated by an integration of the meaning and purpose given by Christianity and the scientific mechanistic description of processes. The Christian Creation story and the scientific Big Bang theory are two key spheres of integration due to their centrality to an u nderstanding of something as fundamental as existence of all things. The Christian story is primarily concerned about the purpose of existence as science deals with the mechanisms leading to existence. The Christian faith is built on belief in an omnipresent, omniscient, omnipotent and benevolent God, embodied in the Trinity of Father, Son and Holy Spirit. Christianity stands out from a lot of other religions due to God’s personal nature to humanity through the incarnation of Christ. Faith in Christ’s redemptive death and resurrection offers salvation to the faithful. The Bible is very central to Christian faith as it is viewed to be God’s word and revelation to mankin... ...inue since both provide very plausible views of this world that do not necessarily have to contradict each other. Concerning the Big Bang and Creation, the purpose of the two stories should shed more light in providing a better effort of integration. The Big Bang theory primarily provides a description of the mechanism employed in creation whilst the Creation story gives meaning and purpose by attributing God as the cause behind all creative acts. A holistic picture is created by a worldview that gives precedence to both the actual processes, to the cause and to the meaning behind it all. Bibliography: 1) Barbour, Ian; Religion and Science; Harper Collins Publishers; San Francisco; 1997. 2) Sidney Liebes, Elisabet Sahtouris, Brian Swimme; A Walk Through Time; John Wiley & Sons Inc; Toronto; 1998. 3) Armstrong, Karen; A History of God; Ballantine Books; 1993.

Pride and Prejudice Essay -- essays research papers fc

Throughout Jane Austen’s novels she suggests marriages that are for wealth are more common as those for love. This idea is revealed in the course of her novels by the examples of marriages she provides. One example is Willoughby and Miss Sophia Grey in Sense and Sensibility, married not because of love, but because it was the choice that promised financial security. Edward’s sister, Fanny Dashwood, opposed Lucy Steele and Edward Ferrars’ marriage because Edward came from a wealthy past, which Lucy was not familiar with. However Austen also illustrates that some marriages occur due to a deep love between two characters. Within Austen’s novel Pride and Prejudice there are marriages that occur because of strong passionate love. First the most obvious marriage for love was between Jane Bennett and Charles Bingley who instantly fell for one another. Although some opposed and actively tried to keep them apart, the love they had for each other brought them together in the end. The marriage between Elizabeth Bennett and Fitzwilliam Darcy, although their connection started out in a negative light, both finally realized, in their own time how much they cared for one another thus leading to their marriage. The marriage between Lydia Bennett and George Wickham, although no love between them existed, the love that Darcy felt for Elizabeth made him pay off Wickham’s debt. In turn this forced Wickham to marry Lydia to save the Bennett family name. This novel just goes to show how love can ...

Common Accidents Among Children

Common Accidents Among Children A person would think the safest place on earth is a family’s home. Most accidents occur in and around the home. Most of the accidents that occur could have been prevented if a few precautions have been taken. Safety measures are often overlooked when a people are in a rush however protecting loved-ones from a senseless tragedy is worth the time. Most accidents that occur with infants are the use of mobile walkers. In 1997, mobile walkers need to be made wider than 36 inches, the size of a standard door. Accidents occur when a child in a walker falls down the stairs. The accidents can happen either inside a house, outside on the ground, or when on a deck or raised surface. Although it is the law that children are to ride in car seats when under the age of six or 60 pounds not everyone follows the law. Children are injured in motor vehicle accidents when the children are not placed in the car seats, the car seats are installed improperly, or the child is not wearing a seat belt. Many times when children are injured from not being in a car seat in an accident, there is an empty car seat in the back seat of the car. Burns are very common accidents with children. Parents should make sure their thermostat on the water heater is set below 120 degrees. Burns occur from scalding hot water in the bath tub. Many children suffer burns when adult’s accidentally spills hot liquids such as coffee or tea on a child. Children can also receive burns when they grab the handles of pots cooking on the stove. Parents should always make sure they all pot handles are turned toward the back of the stove so small children cannot pull them down on top of them. Another common way children receive burns are when the children pull the cords of curling irons or irons. Children riding on bikes with their parents are often injured. Children’s feet are caught in the spokes of the bicycle. Parents should always ride in seat. Parents and children should always make sure to wear their helmets. Poisoning is another accident that can be preventable. Cleaning products, paint thinners, pesticides, and medicines need to be locked up and out of the reach of children. Alcoholic beverages and tobacco should also be kept out of reach of children, if ingested it can be harmful to children. Children can also ingest plants that are poisonous. It is a good idea for parents to keep the phone number to poison control by the telephone in case of accidental ingestion. It is also a good idea to keep a bottle of Ipecac syrup in a medicine cabinet at all times. Parents should never induce vomiting unless instructed to do so by poison control. One of the most common causes of injury or death to young children is drowning. More males are injured than females, 3:1. A common misconception is that it takes a great deal of water for a child to drown. However, a child can drown in a few inches of water. Parents should Eradicate any standing water around the home. It sounds a little silly but even installing locks on the toilet bowl lids could prevent drowning. Children drown when left unattended in the bathtub. Parents should never leave their child unattended for any length of time when filling a bathtub full of water (Neifert, M. ,2003). Swimming pools should have gates with locks and have removable ladders. Children should never be allowed to swim by themselves. To maximize the security of children around the swimming pool, some parents have installed a water alarm. The alarm will sound when something enters the water. Electrocution is another common accident. Parents should put safety plugs in all outlets. This helps so that children cannot stick their fingers or metal objects into the outlets. Electrical cords should be hidden or out of the reach of the children. Children can pull at them or chew on them. Radios, curling irons and hair dryers should always be unplugged and kept away from the bathtub. Choking is another injury which occurs to children. Children especially those who have not started to walk yet pick up small objects off the floor and put them in their mouths. Toys that have small removable parts should not be given to children. Another toy children love that should be avoided is balloons. When balloons pop, the child can put a piece into his or her mouth. Once the balloon is swallowed it is very difficult to eject the balloon out of the child’s throat. Parents should always supervise their children when they are eating. Parents should avoid giving children hard candy, grapes, hot dogs, and peanuts. Children have also been known to choke accidentally themselves on the cord to the mini-blinds. Parents should not let their children play with long strings, ribbons, or ropes. Plastic bags should be thrown away or kept out of the reach of children to prevent suffocation. Keeping children safe is a difficult job. Parents and caregivers can make it easier by taking a few helpful precautions. If a house has a flight of stairs, parents need to put safety gates at the top and bottom to help prevent children from falling (LeBlanc, 2007). Keep the stairs free from toys or clutter to prevent falls. Loose carpeting should be tacked down and area rugs should have non-slip mats on the underside. The best way to prevent tragic accidents is to be aware about home safety. Supervision is the key with children. Children are quick and accidents can occur in a few seconds. References LeBlanc, J. (2007). Making Our Homes Safe For Children. Pediatrics for Parents, 23(9), 12. Retrieved from MasterFILE Premier database Neifert, M. (2003). Preventing common childhood injuries. Baby Talk, 68(8), 19. Retrieved from MasterFILE Premier database.