Case: 7-Eleven Japan Co. Essay

Question 1: A convenience store chain attempts to be responsive and provide customers what they need, when they need it, where they need it. What are some different ways that a convenience store supply chain can be responsive? What are some risks in each case? A convenience store can be more responsive by doing exactly what Seven-Eleven Japan is doing; many locations, rapid replenishment, appropriate technology deployment, and an equally responsive supplier (vertical integration for many of their SKUs). The risks associated with this system are the costs coupled with demand uncertainty. If demand patterns change dramatically, or the customer base changes, then Seven-Eleven is left with an operation that is not needed. Offering variety of services in the case of this case study Seven Eleven offered attractive services to customers such as ski lift voucher pass, payment of mail order purchases, internet shopping, a meal service delivery, automatic teller machines installation in each store, pick up online services, electronic money service that allow customers to prepay and use a card or cell phone to make payments etc. on the other hand, a short coming might result due to the failure of one or more information system due to failure or break down. Question 2: Seven-Eleven’s supply chain strategy in Japan can be described as attempting to micro-match supply and demand using rapid replenishment. What are some risks associated with this choice? Question 3: What has 7-Eleven done in its choice of facility location, inventory management, transportation, and information infrastructure to develop capabilities that support its supply chain strategy in Japan? Information infrastructure: 7-Eleven implemented a Total Information System through which the company could efficiently share its information thus making its supply chain responsive. The system was installed within each store, headquarters, suppliers and vendors. And also the system linked all the stores with each other. The Total Information System comprises of POS registers, Integrated Services Digital Network (ISDN), Graphic order terminal, scanner terminal and store computers. The data related to the sales as well as the purchaser is collected through the POS register for analysis. For efficient management of the inventory, the graphic order terminal, scanner terminal and store computers are used thus assists in improving both the efficiency and responsiveness. Inventory management: The store owner or the manager makes use of the graphic order terminal to place orders so as to replenish inventory in order of their arrangement on the store shelf. The owner had access to analysis of waste, 10 day and 10 week sales trends SKU, sales trends of new products, sales analysis by day and time etc that help him in forecasting demand. On the other hand, the Scanner terminal receives products from a distribution center and therefore monitors inventory by checking whether the order received matches with the original order placed. The store computer helps in tracking store inventory. Transportation: Trucks are used to transport goods to the stores. 7-Eleven makes use of a flexible distribution system which means that it can alter the delivery schedules according to the varying customer demand. Also, the suppliers send orders via trucks to the distribution centers. The latter cross docks inventory from supplier truck to distribution trucks. Moreover, to maintain the quality of the products, the distribution trucks are temperature controlled of four categories for different types of products such as frozen/ chilled foods, processed foods etc. Facility location: The facility location of 7-Eleven comprises of two types namely, the distribution centers and retail stores. 7-Eleven follows a market or area dominance strategy through which it forms clusters of stores in the area where already a 7- eleven store exists rather than having a handful of stores dispersed over a wide geographical area. Among the clusters there’s a distribution center which is surrounded by 7-Eleven stores. Approximately, there are 50-60 stores in each cluster. Question 4: 7-Eleven does not allow direct store delivery in Japan but has all products flow through its distribution center. What benefit does 7-Eleven derive from this policy? When is direct store delivery more appropriate? 7-Eleven has the policy of delivering its products to the retail stores via the distribution centers. Through these distribution centers, the replenishment cycles are reduced and a proper sales record can be maintained and monitored. Through the Point of Sale registers, signals can be transmitted to both the distribution centre and the supplier hence orders can be organized accordingly. Also, orders are sent directly to the distribution centre so that they can be allotted to the appropriate vehicle. A combined delivery system is used by 7- Eleven, in which four groups of temperature-controlled trucks are used to send fresh products. The trucks are sent several times a day during peak hours in order to avoid delays. Also, confidence is maintained between the supply chain partners and an additional person is not needed while the load is being received and checked. The process reduces delivery time. However this system might require a number of daily deliveries, but the number of trucks needed is much lesser therefore it reduces the delivery cost and facilitates a more prompt fresh food delivery. And hence the stock is continuously replenished. This network process ensures flexibility in the sense that it can alter the delivery schedules due to any demand fluctuations. There is a twelve-hour limit upon the restocking of food items. The disadvantages however include that the retail stores will have little control when the restocking takes place. Also, a number of stores rely on just one combined distribution centre. Also, if the system goes down while the delivery is at CDC, then all the stores can be affected and timely deliveries might not be possible. Hence accurate forecasts are needed. Direct delivery system might be a useful technique as the stores follow variant patterns. If the demand increases and a store require a greater number of deliveries then the demand can be met more efficiently as the deliveries can be made directly to the stores. Question 5: What do you think about the 7dream concept for 7-Eleven Japan? From a supply chain perspective, is it likely to be more successful in Japan or the United States? Why? In February 2000, 7-Eleven established 7dream.com, an ecommerce company, the goal of which was to exploit the existing distribution system and the fact that stores were easily accessible to most Japanese Stores served as drop-off and collection points for the customers and proved successful as 92% of their customers preferred to just pick up their goods from the local convenience store which they ordered online rather than have them delivered to their homes. This was understandable given the frequency with which Japanese customers visit their local convenience store. 7dream hoped to build on this preference along with the synergies from the existing distribution system as the company required an effective and efficient supply chain to cater to the demand of the customers who ordered online and provide the company with a time frame for delivery. From a supply chain perspective, it is believed that the 7dream concept is likely to be more successful in Japan than in the United States. The reason for saying so is that, the Japanese market is much smaller as compared to that of United State. In 2008, there were 12,071 stores in Japan where as the stores were nearly half the number in U.S that is 6,262. The density of stores in Japan was hence greater as the area of Japan is much smaller as compared to that of the U.S. and therefore, in Japan the company had a greater customer reach as 7–Eleven stores are easily accessible throughout Japan. The ecommerce company itself could probably be a greater success in U.S. however; it would be a better idea if the orders are directly sent home rather than have them delivered to the nearest 7-Eleven store. In this way, the company can tap in to a bigger market that is the U.S. market but get the goods delivered to the customer’s doorstep would be a better idea. Also, the stores in the U.S. were replenished using direct store delivery (DSD) by some manufacturers, with the remaining products delivered by wholesalers. DSD accounted for about half the total volume, with the rest coming from the wholesalers. This meant that direct delivery is a more popular concept in the U.S. Keeping into consideration the current strategy of the 7dream concept, it is more likely to be successful in Japan than in the United States. However, if the strategy is molded according to the U.S. market, it can become a greater success. Question 6: 7-Eleven is attempting to duplicate the supply chain structure that has succeeded in Japan in the United States with the introduction of CDC’s. What are the pros and cons of this approach? Keep in mind that stores are also replenished by wholesalers and DSD by manufacturers. After 7 Eleven acquired Southland Corporation they tried to improve their operations in America. The main improvement was an introduction of a new component in the supply chain completely novel to the US market. This component, the Combined Distribution Centers (CDCs), was however used in Japan at that time. Initially the stores in US used the Direct Store Delivery (DSD) in which stores were replenished by manufacturers accounting for half of the goods volume and the rest half was done by whole sellers. CDC delivered perishable products like bread, sandwiches and the rest of the bakery products. Pros Using CDC all perishable -food items would be delivered by a single distributor which would increase overall efficiency. Having fresh-food items at 7-Eleven convenience stores helped in users getting variety of fresh food from convenient locations. Uncertainty of delivery times was minimized by systematic delivery system. The inventory costs were low as fresh food items cannot be inventoried. With daily replenishment of fresh-food items, the stock would be fresh and it reduced consumer concerns of stale items to a large extent. Centralization gave a greater control to the management and more processes were now under the supervision of the company hence improving efficiency. Cons There could have been a difference in quality delivered through CDC and DSD. DSD was a tested system so company might be unwilling to shift to the new system as there is always a reluctance to change. In US stores fresh products may not sell very well. Training would be required for all the supply chain members as the new system tends to be more time sensitive. Manufacturers might not be willing to go with the idea of CDC’s as they might lose on their relative dollar revenues and with the loss in revenues they might also reduce control. As the new system would be very time specific, the supply chain might not be very responsive and if updates are required the company might lose on its sales. Question 7: The United States has food service distributors that also replenish convenience stores. What are the pros and cons to having a distributor replenish convenience stores versus a company like 7-Eleven managing its own distribution function? With the outsourcing decision in mind an organization always tries to outsource activities that lie beyond their core competencies and their scarce resources are wasted in performing tasks that they are not specialized at. With outsourcing the organization tries to focus on activities that they can do best. The advantage is that managing the distribution is the sole headache of the distributor and with his specialized expertise it might be more cost effective. However outsourcing does have its repercussions as well. The control over the quality of items and the replenishment time might not be as effective as doing the distribution yourself. With the outsourcing of distribution the communication gap can affect the replenishment distribution. However taking the advancements in communication and technology this statement may be rendered void. Convenience stores are successfully communicating with their distributors and make uninterrupted storage of data and information transmission from 3PL WMS to internal systems for real-time visibility of stock in hand and customer service. Moreover outsourcing decisions affect both the efficiency and responsiveness of the supply chain. A retail store can achieve improved efficiency by having a distributor replenish its stock, but he does not put his heart and effect they can have on their long term aims.

Investigating how business works Essay

Philip Markham Ltd is a family firm. It is traditional manufacturers of classic men swear and produces a wide range of exclusive shirts and ties. It also sells a more limited range of trousers, jackets, overcoats and sweaters. Only shirts and ties are manufactured in the factory in Marlington. Other items are obtained by placing orders with specialist manufacturers. Philip Markham aims to manufacture and sell high quality men’s clothing at fair, competitive prices and to all its customers. Objectives are to use high quality fabric for the shirts and customers can select which style of sleeve of collar they prefer, which type of sleeve fastening and even the length of the sleeve. The four functional areas I will be looking at are: – Resources and IT Finance Production Human Resources Resources and IT The company operates from a large factory, which was purchased by Philip Markham in the 1920s. Jack’s father, the great grandson of Philip Markham refurbished it in the 1970s and the offices are quite spacious and pleasant. The company first introduced computers in the 1980s. Kim Fields was appointed in 1992 and the company now has a small-networked computer system. Computers are used for: * Recording purchases and sales * Preparing financial and management accounts * Recording payroll information and calculating salaries and wages each month * Recording orders received from mail order customers analysing these * Keeping a database of all personnel employed by the company * Preparing letters and memos * Sending e-mails between departments. At the time the IT facilities were introduced it has been planned to locate them within the finance function. Finally, however, it was decided that it should be linked to Administration, as it involved all areas of the business. Marsha Webb is currently investigating how IT could help her to monitor manufacturing levels more easily. Finance The ten staff that works in finance are very important to the success of the company’s Philip Markham. Above all they make sure that they receive the money they are owed, they pay employee bills – and you receive your salary each month. They also make sure that each department does not spend more than it has been allocated. Each department has a budget, which is monitored by its administrator and director – as well as by finance – which can give up-to-date information on the level of expenditure at any time. Finance also has the task of preparing all the accounts each year so that they comply with their legal responsibilities to the Inland Revenue. Pete Martin, however, undertakes number-crunching activities on a far more regular basis. He is their management accountant and his responsible for checking that their production levels and sales are on target. He advises all the directors about the current financial health of the company on a weekly basis. Typical job title Function and responsibilities Financial director Giving advice to senior managers on the overall financial policy of the organisation. Overseeing the company budget. In charge of all the finance function in the organisation. Financial manager Managing the finance function and staff. Advising on financial resources. Chief accountant Overseeing the preparation of the final accounts of the organisation. Management accountant Producing continuous financial information for management. Credit controller Advising on credit policies. Ensuring that money owing to company is kept within agreed levels. Chief cashier Responsible for the receipt, safe keeping, banking and accounting of all cash received. Payroll administrator Responsible for overseeing the company payroll and salary/wage section. Wages clerks Assist the payroll administrator in the production of salary and wage details. Ledger clerks Assist the chief accountant in the recording of all financial transaction. Credit control clerks Assist the credit controller in checking the credit status of new customers and existing accounts. Reminding customers of overdue payments. Production In the induction programme Philip Markham show people who visit their Production area and show them all the different operations that are carried out. The layout of the area has been designed to maximise the flow of materials when they are producing shirts, from cutting to finishing. After shirt material has been cut it is clipped with either a blue ticket – for standard shirts – or a red ticket, for customised shirts. Blue ticket items are passed to the machinists who carry out all the main sewing operations. Red ticket items go to a different group of machinists who also carry out the alterations required. The finishers are responsible for adding all the finishing touches – from the buttons to the label – and they will also carry out any special finishing instructions noted on red ticketed items. Quality control is very importance at Philip Markham and each team – cutters, machinists and finishers – is responsible for ensuring that quality is right at every stage of the process. Then the shirts and ties pass to the packing department, which is part of despatch. Shirts used to have to be folded by hand. But now this has been partially mechanised and is much quicker. The shirts are boxed and labelled – it is at this stage that the goods have to be linked to the correct paper work and the dispatchers ensure that each box includes the correct delivery note and advise note for the haulier. Philip Markham subcontracts the delivery of its goods. This works out cheaper than keeping a fleet of vehicles and maintaining them. Also parts of Production are the purchasing staff and the designers. Purchasing is responsible for obtaining the best quality fabrics at the best prices and making sure all of their raw materials are delivered on time. How much to stock, what to stock and for how long are critical decisions. They only have limited storage place and keeping too much cloth in stock is expensive – so they need to maintain good relationships with reliable suppliers. Their designers are also part of the production team. They have a keen eye on fashion and aim to produce new designs each year. This also means choosing new fabrics and new designs, which will appeal to Philip Markham customers. The design team is busy all year and works at least six months ahead – so that the new ranges can be include in their catalogues which are produced each January (for spring and summer wear) and July (for autumn and winter). Design links very closely with Sales and Marketing as we try to incorporate customer feedback and suggestions into their new designs. Typical job title Job role Production director Responsible for the entire production function and its operations. Operations or Works manager Responsible for the production of all goods as scheduled and to the quality required. Purchasing manager Responsible for the acquisition of raw materials. Chief engineer Responsible for all maintenance staff and for scheduling equipment maintenance and recommending modifications. Chief designer Responsible for the design team and the design of the finished products Production planners Plan all production to maximise machine use and staffing, taking account of customer requirements. Production controllers Check production is going to schedule. Quality controllers Check quality is to the required standard. Buyers/order clerks Buy the raw materials required for production. Stores staff Store and monitor stocks of all raw materials and components and issue these as required. Draughtsmen Responsible for the technical design of manufactured equipment. Foremen Supervise the maintenance staff and factory operatives. Despatch clerks Responsible for the despatching the finished goods. Designers Responsible for the actual design of the product. Engineers Responsible for carrying out equipment maintenance. Factory operatives Undertake the production and assembly of manufactured items by machine or by hand. Human Resources Philip Markham would not be successful if it did not have the commitment of its entire staff. In Human resources they focus on the needs of all the staff and try to do all they can to help to recruit the best people they can – and look after them whilst they work there. These are the most important functions of this department. Their legal experts are Mark butler (for employment law) and Kate Parks (for health and safety). The company operates an equal opportunities policy and aims to treat all its employees fairly and equally in all aspects relating to their employment. Administration at Philip Markham is carried within each department, but in HR/admin they coordinate central services, such as the switchboard, reception, mail room, security, cleaning and building maintenance and last – but by no means least – the staff canteen. Janet Gregory and her team run this. Janet is always keen to receive suggestions from staff and feedback on different types of snacks and meals they would like to see on the menu. IT services is also part of their function. Kim is IT services Manager and Graham, her assistance, helps by developing their range of IT applications – when he is not supporting users, answering queries, solving problems and trouble-shooting in general! Philip Markham sees IT as a developing and rapidly growing area because of the benefits it can bring to the company as a whole and staff operations in particular. If you will be a computer user at Philip Markham your staff training on IT will be organised by Graham and if you have any problems with your computer, the number to call is 4080. The larger the organisation is, the more likely to have a several staff working in the Human Resources. For example: – Human resources director who is a senior manager in the organisation and this is more likely to be found at a large manufacturing organisation which employs thousands of workers. A medium company will have human resource manager who overseas a much smaller number of staff. Human resources function is to deal with the employee who works for the company. Wise organisation regard staff as the most important resource. The reason why I think human resources make their employees an important figure in their company is because their employees are well trained, keen to do their best and committed to the aims of the business. Supposed employees of one organisation are not motivated at their work then all the money and best equipment in the world wouldn’t make that organisation successful. The A-Z of Human Resource services – A flavour of what we do A. For application forms, absences and appraisals B. Covers benefits and bonuses C. Concerns contracts of employment, conditions of service, counselling services D. To discuss your development, your rights under discrimination or disability legislation E. All areas relating to your employment, earning, equal opportunities, eye sight tests and exit interviews F. To talk to us about fairness at work G. If you’ve grievance, perhaps H. For holiday entitlement, hours and health I. For illness, interviews and industrial relations J. For job descriptions and job share opportunities K. If you want to improve your knowledge and know how L. For leave of absence, if you need it M. For maternity, medical examinations and mentors N. For notice periods and National Insurance information O. To check on overtime and off-the-job or on-the-job training opportunities P. Perhaps for pay, pensions, probationary periods or paternity leave Q. For qualifications and queries R. For references, recruitment, retirement, resignations and your rights in general S. Search us out for information on salaries, sickness pay, self-certification T. For tax, training, trade union membership, time off U. For understanding your rights, for knowing what is and is not unfair V. For victimisation and vocational training W. For welfare and wages, works council and working conditions X. For extra special attention when you need it Y. For you – a person we like to see Z. For zappy – the way we operate – and zilch – because nothing is too much trouble! Typical job title Function and responsibilities Human resources director Deciding the overall staffing policies of the organisation. Advising senior management. Setting the HR budget. In charge of all the HR functions in the organisation. Human resources manager Managing the HR department and staff, involved with industrial relations and trade union negotiations, implementing the organisation’s HR policies. Recruitment officer Responsible for the recruitment and selection of staff. Training/staff development officer Responsible for training and staff development. Personnel/staffing officer Keeping staff records, monitoring staff welfare. Health and safety officer Overseeing all health and safety matters, accident monitoring and prevention. Security officer General security, responsible for all security staff. HR administrative assistants Administrative work relating to the human resources function. Orpington College Comparing to Philip Markham LTD Management Structure ——— Organisation Chart Academic year 2002/2003 Why have an organisation Structure? * Employees know what job to do. * Who they are responsible for. * What the responsibilities are. * To whom they are responsible. * How the employee links with other members of staff. There is no ‘right’ or ‘wrong’ organisation structure, as long as it helps people to work efficiently, communicate easily and assists the business to achieve its aims and objectives. Orpington College is a flat structure organisation and Flat structure does not have many layers, which means information is sent quickly; with less complication or misunderstanding; therefore it produces the correct result. Having a Flat structure communication is easier {clear information, understanding} between each layer, therefore when decisions are made, they will be specific to advice/order instructions. It has 13 managers in the College, Chief executive, 3 levels management, span of control between 2 and 4 and 4 top level of management in (guidance &marketing manager – assistance principle, staff & Resources and Clerk to the corporation – assistance principle, finance and information systems – assistance principle, curriculum & Students) Philip Markham is Hierarchical structure is based on distinct chain of commands from Managing director to sales director (according to Philip Markham). Decisions are made at the top and pass down. This kind of organisational is usually based on clearly defined procedures and roles. It has 10 managers in the company, no chief executive, managing director, 5 levels management, span of control between 2 and 4 and 4 top level of management in (financial director – production director – HRM/administration director and marketing and sales director.) Communications at Philip Markham Internal communications Every Monday mourning there is a meeting between Jack Markham and his directors. Minutes of this meeting are produced by Maria Forbes and sent to all staff. Each director holds a weekly team briefing with his/her staff to update them on the latest developments in the organisation. These are unofficial, relatively short affairs, just to keep people informed. There are weekly meetings each Wednesday mourning between Production and Sales/Marketing about sales and production targets. Any problems in production that are affecting orders are also discussed. Internal communications are mainly by memo, e-mail and telephone. All senior staff has pagers as well as those who are regularly away from their desk or may need to be called urgently, e.g. the health, safety and security officer, the manufacturing manager and the buildings supervisor. There is a notice board in Human Resources which contains information on staff events as well as details of job vacancies which are always advertised internally as well as externally. All staff has an annual appraisal interview with their own line manager but regular discussions are also held on individual staff performances and opportunities for staff training and development. External communications External communications are mostly by letter, telephone and fax. Senior sales staffs visit important potential business customers. Existing business customers are contacted by telephone at least once a month as well as being sent promotional material. Private customers are sent routine mailshots by sales and marketing as well as new mail order catalogues, as these are produce. In an organisation with dozens of employees, it is important that each member of staff knows exactly what to do, and how this links up with work carried out by other members of staff. People are therefore grouped into functional areas which relate to their job, so that people doing similar jobs work in the same area. These areas are then linked in an overall structure. In a large organisation we are likely to find more functional areas than in a small or medium-sized one. In this case we may find that there are only a few departments performing a variety of functions. Within a functional. The advantages of Ict upon communication internal and external communication at Cadbury are: * Fast (compared to other methods such as writing a letter) * Can be more accurate (easier to correct errors) * Allows people to use the information quickly and efficient * Can get access to a wide range of information easily * Easy and cheap to store information * Can access information where ever you are in the world (and can communicate with people where ever they are) * Often cheap to access * Quality of information can be better Disadvantages: * Messages can be misunderstood * Can take time to clarify misunderstanding * Chance that messages can be sent to the wrong people * People can be unfamiliar with the system * Employees may need training (costly) * Employees may feel de-motivated/ stressed by new technology * Messages can be held up due to technical problems * Lack of visual communication can hinder the quality of communication * Employees can suffer from information over load Ways to avoid some of these disadvantages are by * Training staff * Use face-to-face communication (maybe through the performance management system) * Make sure employees feel they can get to see their manager * Have technical support * Help employees, by satisfying their social needs e.g. through social club * Make sure employees are only given training that will be useful. Equal Opportunities Legislation and Other Employment Law Equal opportunities has been a legal requirement since the 1970s at Philip Markham yet a large engineering firm recently paid a substantial amount out of court because other female personnel manager was paid à ¯Ã‚ ¿Ã‚ ½10,000 less than a male colleague doing exactly the same job. This situation is under a Sex Discrimination Act 1975 where this act makes it illegal for anyone to be discriminated against on grounds of gender (or gender reassignment) – either directly or indirectly. In a record settlement just before an ET hearing in Newcastle-upon-Tyne in April 2000, Mark Hedley agreed an estimated à ¯Ã‚ ¿Ã‚ ½300,000 compensation from his ex-employers, the cut-price grocery chain ALDI. This is the highest sum awarded to date under Disability Discrimination Act 1995 and it is understood ALDI settled to avoid damaging publicity. Mark Hedley had been prevented from returning to his à ¯Ã‚ ¿Ã‚ ½34,000 store manager job after being diagnosed HIV positive – even though he was fit for work. A report from the Trades Union Congress argues that people of African, Afro-Caribbean and Asian ethnicity don’t get their fair share of promotions at work despite having better qualifications. According to the race issues policy officer at the TUC, black people are less likely to be turned down for a job as ‘held back’ from promotion. People already in work – bring most cases to tribunals not just for being turned down for promotion but also for conditions of work, lack of training and racial abuse. This situation is under The Race Relation Act 1976. This act makes it unlawful for anyone to be discriminated against on grounds of colour, race, nationality or ethnic origin. An increasing number of lawyers are offering a no-win, no-fee service to employees who think they have been unfairly dismissed (The Employment Rights Act 1996). This helps those who don’t belong to a union to obtain free advice. This, plus the fact that the maximum compensation limit an employee can expect from a tribunal has increased to à ¯Ã‚ ¿Ã‚ ½56,000, appears to be the reason for the huge rise in cases. Between July 1998 and 1999 ACAS recorded 136, 000 notifications of industrial tribunals – a 30% increase on the previous year. Since 1986, harassment has been classed as an act of discrimination. It is not only the employee who harasses who is guilty but also the employer if nothing has been done to take ‘reasonable steps’ to stop it. Firms must make it clear that harassment amounts to gross misconduct. The Equal Opportunities Commission received 700 complaints about harassment in 1999. Some cases are settled out of court – Dee Mazurkiewica, a former police detective, won a reported à ¯Ã‚ ¿Ã‚ ½300,000 from Thames Valley police. This was a serious case but smaller settlements – from à ¯Ã‚ ¿Ã‚ ½5 to à ¯Ã‚ ¿Ã‚ ½20,000 – can result from acts of ‘belittling’ – such as making inappropriate or sexist comments or behaving in away that another person finds sexually threatening or insulting.

Analyze Supreme case of County Wayne vs Hathcock Essay

Analyze Supreme case of County Wayne vs Hathcock - Essay Example The only blight came with a small but significant percentage of landowners who refused to sell their lands voluntarily. For practicality reasons, this land could NOT be excluded from the noble project. This not only gave birth to the tussles between Wayne County and Hathock but also an interesting and applicable case to any urban planner and specifically a Michigan urban planner. Adopting a resolution of necessity and a declaration of taking the property (almost forcefully), Wayne County started condemnation procedures under the justification that thee land in question was to have more public benefits, in the long run, in its hands than in the aboriginal owners. The owners, on the other hand, felt that if the county was awarded eminent domain, which it did, it would be a constitutional breach. It is crucial to note that the Michigan Supreme Court had in 1981 used the case of public domain in a case Poletown Neighborhood Council v Detroit present on the same economic reasons as Wayne County’s. Article 10, section 2 of the Michigan constitution states that â€Å"private property shall not be taken for public use without just compensation. Property may only be taken if it is for a public purpose and if just compensation is provided.† An interesting debate on what exactly can be termed as public use ensued, with the term generating different ideas. For the land to meet the public test threshold and condemned property acquired by a private investor, the court set up 3 criterions. Public necessity was evident, the property remained very much subject to public control after transfer and that the reason for choosing the land did nothing but serve the public good. The court however failed to decipher any of the above exceptions applicable to Pinnacle Project. The Wayne v. Hathock opened other chapter to any planner’s mind: what if the land itself was the case of public

Correspondence packet Assignment Example | Topics and Well Written Essays - 500 words

Correspondence packet - Assignment Example This has been witnessed for the first time since the company initiated this program. However, the company is committed to its mandates and responsibility, doing all it can to ensure that things return to normalcy. Due to this inconvenience, the human resource department has decided to award an extra week to cater for leaves of the employees on top of the annually awarded days. In addition, the when the time comes for awarding the bonus, an extra 20% of the bonus will be awarded to each individual. The management has noted the curiosity that has taken toll among most company employees as a result of recent dismissal of one of the staff members. The company wishes to inform the affected individuals that it was due to unavoidable circumstances that are in line with company policy that led to the dismissal of Craig Wilson. Wilson was legally expelled from his position after support personnel discovered illegally downloaded content on his computer during system upgrade. The company has a strong feeling that the use of company assets in this manner violates the company policy in a way. It is also a reminder to the employees that use of office computers for personal and/or illegal reasons that are stated in the company’s ICT code of conduct is against the company policy and may result into termination. The mangers will perform randomized searches it every computers to ensure that such instances do not occur at all cost. Any person that may feel that his or her rights are infringed in a way may be in a wrong place. In case one has a burning issue to do with this, please feel free to seek assistance. I am writing this e-mail in response to the recent e-mail addressed to Warren Enterprise regarding a onetime fee of $2,000 to have a metal sign with the company’s logo and contact information hung on the fence that enclose the local baseball stadium. Due to nature of its sensitivity and company policy that must be adhered

Digital Video Production Reflective Commentary on Trailer Produced Essay

Digital Video Production Reflective Commentary on Trailer Produced - Essay Example This scene signifies the beginning of a relationship representing all things positive and tender and affectionate, which is disrupted by this explosion, which represents the disturbances that life represents - some of which the relationship may survive, but more importantly, sets the tone for the wife to be prepared for her new husband to leave her in an instant to deal with these disturbances. The film line revolves around Vargas, the 'hero' and his weakness in balancing his personal and professional responsibilities. On a broader level, this opening scene is a microcosm for the theme of the rest of the film: the ever raging and seemingly endless battle between good and evil, within the characters themselves as well as between them. (Tom Dirk, Film site review) The title Orson Welles appears in the 9th second who introduces t... d us and he appears almost larger than life until he reaches his full height and balance within the camera which indicates that he is only human, after-all. This scene represents the progression of his character through the movie: he begins as a seemingly powerful man that will stop at nothing to achieve his goal (of catching the 'bad guys') and cannot be stopped by any force known to man. As his character progresses through the film, we see a leveling out that suggests that even all-powerful men ultimately have to live within the boundaries of life - and if you choose not to, justice will eventually prevail to maintain the balance between good and evil. The next title is consistent with the first (black with the credit appearing in a white outline for an elegant and classic feel) and appears in the 11th second: 'Touch of Evil' that heralds in the next scene is actually the crux of the film as it begins to unfold. The sound overlaid on the credit, for but a second, is meant to represent mystery. In seconds 12 to 16, Quinlan sports a self-satisfied and smug look and the sound begins: "Vargas himself has a theory that the murder was committed outside our jurisdiction" and the camera cuts to Vargas who looks confident and also somewhat suspicious of this 'theory'. The scene then cuts to the increasing tension and friction between Vargas and Quinlan: the tone is being set for a battle between these two and the battle between good and evil that ensues. The body language of the group of men who proposed Vargas' 'theory' seems to be in support of Quinlan and blinded by the reality of his methods of investigation. Vargas is in alien territor y and the representative of justice will have to fight his battle single-handedly, as justice always needs to win against all odds. In

Should Cars Be More Efficient Term Paper Example | Topics and Well Written Essays - 2000 words

Should Cars Be More Efficient - Term Paper Example With the increase in fuel prices, consumers are quite likely to expect that the price of the car should meet with the budget allotted (Johnston, 2010). Based on the current role of automotive industry in the environmental degradation caused due to huge CO2 emissions and increasing consumption of non-renewable fuels, especially the companies engaged in manufacturing of cars, this paper will intend to provide an account of the essentiality to preserve and effectually enhance the efficiency of cars in the futuristic perspective. Needs for Eco-Friendly Automobiles The aggregate consumption level of cars can be identified as increasing day by day and consequently emissions of CO2 are also growing rapidly, owing to which environment is being affected by a higher degree of pollution making the atmosphere unhealthy for the prosperity of the living beings. With this concern, the European Union Commission along with various other national institutions has been identified to adopt various measu res for reducing the emission of CO2 in the long run. As a result, many new cars have been manufactured by automobile companies with special attention on using Liquid Petroleum Gas and hydrogen gas among other renewable energies. Many cars have also been manufactured, which run through electricity as well as chargeable battery power and thus attempt to lessen the consumption of fuels and simultaneously reduce the negative impact caused to the environment (Ward, Tanaka, Short, & Steiner, 2008). Contextually, the massive manufacturing and using of cars are increasing the traffic system rapidly in every street of global environment. Due to immense pressure from the traffic, the environment has to witness harmful consequences related to sound and air pollution by the noise produced and CO2 emissions caused by automobiles. It is in this context that the consequences of environmental degradation, as led by automobiles, accumulatively give rise to global warming (Ward, Tanaka, Short, & Ste iner, 2008). It is in this respect that emphasis is put on the growth in the consumption rate of cars in world transportation; the International Energy Agency has predicted that the demand for fuels along with the consequential release of pollution will rise substantially in the upcoming decades. As can be depicted from the chart below, the obtained statistics until 2050 provides an estimate that the rate of CO2 emissions is quite likely to rise rapidly with vast differences over decades. This, in turn, is quite likely to result in a greater degree of environmental degradation which certainly requires attention from the worldwide automotive companies (Ward, Tanaka, Short, & Steiner, 2008). In other words, the obtained statistics apparently indicates the need for more efficient cars for the future generation which can be quite beneficial in reducing the predicted growth rate of CO2 emissions and thus result in a healthier environment. With this concern, various automotive companies a long with governmental and social institutions have targeted to manufacture environment friendly technologies to be used in cars with the sole intention of lowering emission rates and non-renewable energy such as fossil fuel consumption trends. Source: (Ward, Tanaka, Short, & Steiner, 2008) Success Factors of the Environment Strategies in Global Automobile At present and also in the future market, automobile industry should develop certain effectual strategies for making cars efficient by taking worthy account of

Nursing Informatics Topic Meaningful Use for Nurses Implications and Coursework

Nursing Informatics Topic Meaningful Use for Nurses Implications and Recommendation Guidelines - Coursework Example The program was based on the principle that all patients have the right to the best available care at the lowest possible cost. As such, various care providers are encouraged to take part in the program by complying with the provisions that guide the use of certified Electronics Health Records. Practitioners and care providers are required to meaningfully use the available EHR to be able to meet various objectives and goals that will have a positive impact on patient care. Through it, health care facilities have been able to embrace health care IT while also impacting positively on the wellbeing of the patient. According to the HITECH Act, health care providers and professionals who do not exhibit meaningful use of the certified Electronic Health Records may receive less than one hundred percent of the medical fees for the professional services that they offer (Health IT. Gov, 2015). This is revenue penalty that is strategically put in place to help promote the program and inspire use of IT in health records. The available incentives and penalties have encouraged care providers to come up with the best EHR solutions and approaches that will ensure that the workflow needs are met as per the requirements of the HITECH Act. There are several objectives and benefits that are achieved when the Meaningful Use is implemented in a given health care setting. Cusack (2010) notes that Meaningful Use and EHR enhance quality, safety and efficiency of patient care while also minimizing health inequalities. Moreover, it enhances patient and family coordination during the care provision process thus improving the overall process. Meaningful care also facilitates the maintenance of privacy and the security of the patients’ health information. According to Tamara, McDonell, Helfrich, Jesse, Fihn & Rumsfeld (2010), privacy and security of the

Experience MIS Assignment Example | Topics and Well Written Essays - 1000 words

Experience MIS - Assignment Example Besides what Woolworth offers there are also other companies that offer substitute products, this can affecting its operations if consumers prefer the substitute products. Customers and suppliers can also put some pressure on the firm. Woolworth can take steps to reduce buyer power by implementing a loyalty program. Suppliers can also exert pressure if they are the firm’s only suppliers. The government can also influence the operations of Woolworth by either imposing higher taxes on them or giving them tax incentives. The government can also give them monopoly power thus shying away new entrants (Kroenke, Bunker & Wilson, 2013). b). Woolworths is growing faster compared to its rival, Coles Myers. The company emphasized on diversification by offering low prices on its brands; this strategy gave it a competitive advantage over its rival. The company’s Chief Executive Officer, Roger Corbett, who had the management experience of a supply chain in the United States also, had an impact. He implemented the project refresh in 1999 so as to restructure the supply chain of the company (Kroenke, Bunker & Wilson, 2013).He also introduced the everyday low price to Woolworths supermarkets and new technology. The success of the company is also featuring into the petrol- retailing sector, which resulted in its ability to take the best market share six years before Coles Myers could enter the segment. The company was able to present itself as the best fresh food company, which provided triumph marketing over its rival Coles Myers. Woolworth has been able to maintain a competitive edge by forcing Coles Myers to reduc e its prices after implementing the everyday low price as necessity for competition (Kroenke, Bunker & Wilson, 2013). c). The primary value chain activities of Woolworth can be below. There is the Inbound Logistics that deal with; inventory control, materials handling, Call-off to suppliers and warehousing. Secondly, there

Analyzing the Advertisement Research Paper Example | Topics and Well Written Essays - 750 words

Analyzing the Advertisement - Research Paper Example Sometime, there is also a difference seen in the advertisement of same product on internet, newspaper, magazine and television. People have different attitude towards advertisement while watching television, reading newspaper or magazine and while surfing internet. Following is the descending order of major media through which advertisement reach its viewers, newspapers, television, direct mail, radio, magazines, business publications, outdoor advertising, and lastly farm publications. To catch the attention of the viewer there are different strategies which are used.Therefore, advertisers uses different techniques of colors, texts, images, languages and layout, if put together efficiently can easily catch the reader's attention. It results in influencing the opinion of the viewer, thus persuading them for buying that particular product rather than any other in that particular category. Â  I have chosen this picture advertisement from Diesel's recent advertisement campaign famous as "Global Warming Ready". This ad campaign received a lot of media attention for the fact that they used unique idea for advertising their new clothing range. It used the word Global Warming while trivializing the matter to sell clothe. Personally global warming is noticeably an imminent crisis, which world is threatened of. So I think sometimes by taking a revitalizing step and usually start being ironic about the whole thing can result in catching the attention of the audiences - a moronic way of laughing at ourselves.... So I think sometimes by taking a revitalizing step and usually start being ironic about the whole thing can result in catching the attention of the audiences - a moronic way of laughing at ourselves is also used in stand up comedies. There is actually no harm in using this idea but advertisers use obvious hidden messages and sometime undertones, so that viewer is stopping to read and find out that message. And so it worked wonders in this ad campaign as well. The creative strategy is really effective because the advertisers are using a combination of two three strategies like it looks generic (showing global warming message for the whole range), pre-emptive (in words as well as in pictures) along with the unique selling proposition (people can feel the difference in the campaign when comparing with other brand) keeping the brand equity balanced. Strong resonance is found in the advertisement which is appealing the central theme of the receiver's life by using the word ' Global Warmin g Ready' The advertisement is using complex theme which the background is taking over while the advertisement is stuff with all the connotations which include, status, power, sex and luxury. The language used in the advertisement is figurative. For, the target audience being young women and men, this advertisement iswell designed and juxtaposed to attract the right audience. This advertisement is using colors using earthy color tints like skin which is actually revealing the heat up of 'global warming'. Contrasting is done by using greys and blues in the background which is evoking the required murkiness in the environment and highlighting the rise in the water level in New York in the background. It is showing that

Applying Rhetorical Theory with Communications Essay

Applying Rhetorical Theory with Communications - Essay Example Aristotle identified three forms of appeal: ethos, pathos and logos (Henry 16). These elements have been applied by many famous orators including the President Obama, the current USA president during his inaugural speech. This paper will focus on the use of Aristotle’s elements in developing a speech to address business leaders on the importance of allowing their employees time off so as to participate in blood donation. Aristotle’s Classical theory on speech is based on five rhetorical canons. These include the use of invention, disposition, style, delivery and memory. Invention involves the selection of a pattern that will help in the attaining the purpose for the speech. Disposition, on the other hand dictates the arrangement of a speech so as to achieve the purpose of the speech. The speech will include the following a brief history, epidemiological fact and the procedure of blood donation. It will also explain the benefits to the business for allowing their employees to go for blood donation. Style involves the use of creativity in expressing ones ideas. This involves the use of details, figures of speech and creative analogies during the speech. The speech will include epidemiological facts on how many businesses have benefited from giving their employees time-off for blood donations. These facts will be represented in graphs and charts relating increased profits with participation in blood donation. Memory involves the use of devices that will ensure that the business leaders do not forget the details in the speech. This will include the use of picture representations and repetition of the important points. Delivery focuses on how the speech will be delivered. Aristotle viewed the use of rhetoric as a means of persuasion without the use of torture unlike the ancient Greek practices. He assumed that a great orator is able to consider his audience and provide proof for his argument. This speech is directed towards business leaders. It is

Determining the Concentration of Calcium Carbonate in an Unknown Substance through the Methods of Titration Aim Essay Example for Free

Determining the Concentration of Calcium Carbonate in an Unknown Substance through the Methods of Titration Aim Essay Determine the concentration of the unknown ethanoic acid solution by titrating with a known concentration of sodium hydroxide Equipment and Materials * Unknown ethanoic acid * 50cm3 burette * 250cm3 Erlenmeyer flask * 100cm3 beaker (for CH3COOH) * 200cm3 beaker (for NaOH) * 100cm3 beaker (for waste) * Standardized sodium hydroxide solution * Burette clamp * Retort stand * Phenolphthalein indicator * 50cm3 graduated cylinder * Distilled water (to rinse the flask) Procedure: To begin with, obtain approximately 200 cm3 of sodium hydroxide solution. Then, set up the retort stand and burette clamp as indicated in the diagram below. Using two 10 cm3 aliquots of the NaOH solution, rinse the burette twice. Next, fill to above the 0.00cm3 mark and drain down to below the 0.00cm3 mark in order to remove any air bubbles. After that, transfer 50 cm3 of the unknown acid into the 250cm3 flask. Into the same flask, place 2 drops of the phenolphthalein indicator. Finally, add sodium hydroxide from the burette until you reach the endpoint. Procedural Notes To accommodate for the sodium hydroxide that splashes to the sides of the flask, distilled water was used. Using the distilled water on the sides of the flask was rinsed down to bring the sodium hydroxide to the rest of the solution in the flask. Also, when dropping a half-drop into the flask, the following procedure was used: First, a half-drop was made at the tip of the burette. Then, using the flask, the half-drop was collected to the flasks side. Finally, using the distilled water, the half-drop was rinsed down to the rest of the solution. To make it easier to recognize the endpoint of the reaction, a white paper was put under the flask. This way, it was easier to see when the solution changed color. Observation (Data Collection): Quantitative Data Measurements Recorded During the Experiment Trial 1 2 3* 4* Initial Burette Reading (ml?0.02ml) 0.20 0.42 0.10 0.23 Final Burette Reading (ml?0.02ml) 45.70 45.93 45.39 45.30 Volume of Ethanoic Acid Used (ml?0.04ml) 50.00 50.00 50.00 50.00 *To increase the results, trial 3 and 4 was taken from another group to get more data, thereby increasing the accuracy of the data. Qualitative Data Descriptions of the Substances Used and Produced Sodium Hydroxide Clear solution, low viscosity, slippery Ethanoic acid Clear solution, acidic, Phenolphthalein indicator Clear solution, comes in bottle, add as drops Solution Produced (NaCH3COO(aq) + H2O) Clear/pink throughout, trail 4 was the most successful as it was closest to clear than all other trails. Volume of trial 1 was greatest as a lot of water was used in order to wash down the sodium hydroxide stuck to the side of the flask. Data Analysis The neutralization reaction between sodium hydroxide and ethanoic acid is Sodium Hydroxide + Ethanoic acid Sodium Ehthanoate + Water Therefore, the molar ratio is 1 mole of sodium hydroxide to 1 mole of ethanoic acid. Sodium hydroxide is known to have a concentration of 1.003 mol dm-3à ¯Ã‚ ¿Ã‚ ½0.004 mol dm-3. Consequently, the following represents the calculations to determine the concentration of ethanoic acid in trial 1: Using similar calculations, the concentration of ethanoic acid for trials 2,3, and 4 were calculated as well. The following table represents the results. Results for the calculations of the concentration of ethanoic acid used in each trial Trial Concentration of CH3COOH / mol dm-3 CH3COOH Uncertainties / % 1 0.913 1.3 2 0.913 1.3 3 0.909 1.3 4 0.904 1.3 Average 0.910 1.3 Conclusion: In conclusion, the result of this lab indicates that the concentration of CH3COOH is 0.910 mol dm-3. Using this value, and the actual value of ethnoic acid, 0.9190 mol dm-3 à ¯Ã‚ ¿Ã‚ ½0.0004 mol dm-3, percent error was calculated as follows: With this, we see that the percent of uncertainties is greater than the percent error. The percent of uncertainties represents the random errors, in which the measured value can either be bigger or smaller than the accepted value, due to an imprecise measurement. To improve these random errors, it is necessary to use more precise equipment and/or repeat measurements. One example of this would be to use a pipette instead of a graduated cylinder, especially because ?0.4 cm3 is a relatively large uncertainty. Consequently, the use of such equipment led to the percent of uncertainties being greater than the percent error. This means that the random errors cover for the errors in this lab. However, there are a couple potential systematic errors that should be appointed in this lab. The biggest one would be that it is hard to get to the endpoint, where the solution is barely pink. In all trials, the solution became clear pink. However, it was only in trial 4 that the solution was truly ambiguous to whether it was slightly pink. The difficulty of getting to this ambiguous clear pink is definitely a systematic error as it always leads to a larger volume of sodium hydroxide used to react. One way to improve this may be to perform the lab in a longer time span. When I performed the lab, I felt pressured to get a sufficient amount of trials done within the class period. By stretching the time span of the lab, it may be possible to take more time and get better quality results. A more realistic improvement may be to record measurements more frequently when approaching the endpoint. This would give us two measurements that the endpoint lies within, helping us estimate where the endpoint actually is. However, improving this error would lead to a smaller volume of sodium hydroxide, a smaller value for the concentration of ethanoic acid, which would make the observed value further from the true value. Another systematic error in this lab is the sodium hydroxide splashing to the sides of the flask. Although using water to rinse the sodium hydroxide down was aimed to cover this, another way to improve this may be to use equipment with a wider mouth, such as a beaker, instead of a flask. Once again, improving this error would lead to a greater percent error for the same reasons as the difficulty of getting an ambiguous pink color. Next, although it most likely did not affect the results in this lab, there is a question to whether rinsing the burette two times is sufficient. To improve this, it may be suggested that rinsing the burette 4 times is more sensible, even though it is time consuming. A final systematic error comes when transferring the ethanoic acid from the graduated cylinder. When this happens, some of the ethanoic acid may be retained in the graduated cylinder. This is a systematic error as this always leads to a smaller volume of ethanoic acid than measured. To improve this error, one may pour a tiny bit more than 50 ml of ethanoic acid, and measure that as 50 ml of ethanoic acid. Improving this error leads to a larger volume of ethanoic acid, a lower concentration of ethanoic acid, and once again, an increase in percent error. All in all, it is very interesting how knowing the amount of one substance can help determine the amount of another substance, although it is a topic that appears frequently in chemistry. In this case, knowing the number of moles of sodium hydroxide enabled us to know the concentration of the ethanoic acid. Furthermore, this lab helps one enhance their knowledge on the difficulty of setting up a lab. By reviewing and understanding the errors to a lab, one can relate the improvements to future labs. In a nutshell, this lab exemplified the process of titration, and how useful it can be.

The Macro Environment Analysis | Australia

The Macro Environment Analysis | Australia The purpose of this report is to identify social-cultural and ecological environment which access to the major trends and forces can relate to develop tourism industry in Australia, Queensland and Brisbane. This report suppose to use the result of macro-environment scanning on social-culture and ecological category to analysis the impact on customers, competition and suppliers. Moreover, the opportunities and threats identified from the impact that affects the tourism industry in Australia, Queensland and Brisbane. Macro-environment analysis divides into two categories which are social-culture and ecological. Each category investigated from five variables. As reported by the Department of Immigration and Citizenship (2010), Australias population growth in the result of two factors: natural increase and net overseas migration. In 2009, Out of the total population growth, 40% was contributed by natural increase and 60% was contributed by net overseas. It is estimated that the resident population will reach 22.33 million at 30 June 2010, an increase of 377,100 people since 30 June 2009. The population growth of Queensland was the second fastest of all states and territories, with an averagely growth rate of 2.5% each year since 2005 and the population reached 4.51 million in 2010 (Australia Bureau of Statistics, 2009). According to the latest published data from Australia Bureau of Statistics(ABS)(2009) report ¼Ã…’resulting in the population of Brisbane had a steady averaging growth rate of 2.3% per annum over the past five years, resident population increasing from 973,931 to 1,067,279 since 2005 to 2010. 2.1.2 Multiculturalism Australia is a vast melting pot of different races and nationalities. As stated by Department of Foreign Affairs and Trade (2008), in the past forty years immigration was a significant contributor to the Australias population growth. Approximately 6.6 million (25% of Australias total population) from around 200 countries have immigrated to Australia since the Second World War which ended in 1945 to 2006-2007. The largest group of overseas-born residents was born in United Kingdom, accounting for 5.4% of Australias total population, followed by New Zealand (2.4%), China (1.6%), India (1.4%) and Italy (1.0%) (ABS, 2008). According to the data of Multicultural Affairs of Queensland report (2010), in 2006, there were 699,438 Queensland residents born overseas, accounting for 17.9% of Queenslands total population. Brisbane is also a city with diverse cultures. As reported by the Brisbane City Council (2006), the proportion of the Brisbane population born overseas was 23% (198.630 people). 2.1.3 Disability According to the data, there are four million (18.5%) people who had a disability in 2009 and more than a million people had service core activity limitation (ABS, 2009) in Australia. From 2003 to 2009, the disability number decreased from 22.1% to 17.9% (ABS, 2009). In Queensland, the physical disability dropped from 18.3% to 14.7% during 2003 to 2009(ABS, 2005). In addition, the mental and behavioral disability dropped from 3.8% to 3.1 %(ABS, 2005). In Australia, about 55% people aged over 65 had a disability in 1998 as well as in 2003(ABS, 2005). Approximately 42% males and 39% female between aged 65 and 69 had a disability in 2003.Between age 70 and 74, the rate of male with disability and female with disability increased to 45% and 46 % respectively ( ABS, 2005). 2.1.4 Age Age is normally structure divided into three parts: Children (under 15 years of age), working age population (aged between 15 to 64 years) and older people (aged 65 years and over). From the 30 June 2009 to 30 June 2010, the population of Children rose by 44,600 and it was 22.0% of total population. The Australias largest age group was taken up by working age population, the proportion of this group increased from 66.9% in 1990 to 67.6% in 2010. The population of older people and over increased by 94,800, with a proportion of 13.5%. (ABS, 2010) In 2010, the 67.5% (2,676,767) of the Queenslands total population was taken up by working age population, followed by Children 20.4% (807,065) and older people 12.5% ( 480,136) (ABS, 2010). In Brisbane, in 2009, the 68.9% of Brisbanes population was accounted for working age population, followed by children (19.9%) and older people (11.1%) (ABS, 2010). 2.1.5 Education During the 1980s, the rate of participation in education was increasing steadily and the educational level became higher by 1990s (ABS, 2005). In 1976 ¼Ã…’there were 12% in their 20s were people attending educational institution, however this rate increased to 23% in 2001(ABS, 2005). In addition, according to the data, the number of people between the age of 20 and 29 who had achieved higher education was increasing from 1976 to 2010. In 1976, there were 13% people with a bachelor degree compared with 36% in 2001(ABS, 2005). In 2010, 20% people were enrolled a course and about 39% of these attended higher education (ABS, 2010). In Queensland, the rate of high-level education participation increased from 22% to 55% during the period of 1981 to 2003 in age group 20 to 29. Furthermore, there were 57% people had school qualification in 2001 compared 38% in 1991 in Brisbane (ABS, 2005). 2.2 Ecological 2.2.1 Waste and recycling According to paper presented by the then Department of Environment and Heritage to the Productivity Commissions inquiry into waste generation and resource efficiency in Australia, during 2002-03, Australians generated 32.4 million tones of solid waste (domestic, commercial and industrial), with QLD generating 2.86 million tones of that waste. Of the 2.86 million tones generated, 347,100 tones (12.14%) were recovered (Queensland EPA, 2006). The estimation of waste generation and division in Australia from 2006 to 2007; total disposed was 21,069 tonnes; recycled was 22,707 tonnes; total generated was 43,777 tonnes and the division rates was 52%. According to the data which estimated per capita waste generation and diversion rates for Australia from 2006 to 2007, there were 4,181,000 people in Queensland. The average disposal was 1,030 kilograms per capita; and recycled 900 kilograms for a division rate of 47%. It is lower than NSW (52%) and VIC (62%), but it is higher than WA (33%) (Davis, G. Herat, S. 2007). 2.2.2 Temperature Change According to the recent climate and geophysical trends in Australia, Australias continental average temperature has increased by approximately o.8 degree since 1910. Most of this rise occurred after 1950, with 1998 being the warmest year, and the 1990s and 1980s being the warmest and second warmest decades, respectively (Collins 2000). These trends are consistent with those measured globally. Since 1951, mean temperatures have increased 0.1-0.2 degree per decade over most of Australia, with the greatest warming inland, particularly in Queensland and the southern half of Western Australia (WA), although some cooling has occurred in southern Queensland and New South Wales (NSW) (Suppiahet al . 2001).Night-time temperatures have increased more than daytime temperatures (0.96 degree per century for minima 0.56 degree per century for maxima; Suppiah et al. 2001). Average temperatures in Queensland have risen in both summer (0.07) and winter (0.08) over 20 years. 2.2.3 Water Consumption According to the Australia Bureau of Statistics (2006) that farming industry had accounted for 65% of total water consumed in Australia in the year 2004-2005. And, 90% of total water was used by farm in the year 2007-2008. 22% of total water in Australia was used by Queensland in 2006, 24.5% in 2007 and 29.2% in 2008. In Brisbane, according to Brisbane City Council, Environment Waste (2010) consumption falling from 300 litres per day to as low as 127 litres per person per day. 2.2.4 Biodiversity Across Australia, the number of animal species that were threatened every year was increase from 312 in 2001 to 427 in 2009, and within those 427 species, 46% of them were just injured, 41% were accounted as serious injured and 13% of them were listed as extinct. According to Biodiversity (2010), Queensland holds 85% of Australias native mammals (239 species), 72% of native birds (562 species), over 50% of native reptiles (473 species) and 12888 species of native plants in the year 2010. According to the Threatened (2010), approximately 40% of Brisbanes vertebrate animals and 10% of vascular plants in 1500 plants species and 523 vertebrate animals were threatened. And, according to Protecting (2010), under a rise in temperature of more than 2 degrees and increasing CO2, 21% 52% of animal species could be extinct, this affect Brisbane, Queensland and across Australia. 2.2.5 Land use Approximately 55.3% of Australian land was used by agriculture industry in 2006 and Queensland had the highest proportion among all other states (83.1%) and in 2009, 54% of Australian land was managed by agriculture business and Queensland was still the highest among all other states (82%) in the same year. 3.0 Trends 3.1 Social- Culture Trends Based on the research data, it is easy to see an increasing trend because of the high fertility and birth rates with the total population increasing stably and quickly in Australia, Queensland and Brisbane. According to this current trend, the numbers of population in the future 10 years will also stably increase because of the overseas immigration and natural increase. (Population variable). As well number of the old people over age 64 increasing significantly during the last 20 years which has resulted in the population in Australia becomes older. In addition, the number of old people with a disability has increased and accounts for half of the old population. It means Australia has an issue with an aging population and in few years, it will become more and more salient factor in government issues (Age variable). Furthermore, because of the increasing number of migrants, Australia becomes a multicultural country. It can be expected that not migration from different countries will keep increasing during the next decade from different countries (Multiculturalism variable). In education, as the data showed above, the number of people participating in education increased quickly and stably during the last 30 years. In addition, the data indicates the number of people achieving high-level education was increasing a lot in Australia, as well as in Queensland and Brisbane. (Education variable). 3.2 Ecological trends In Australia waste generation kept increasing from 2002 to 2007, but recycling is also increase during that period. In Queensland, the per capita waste generation is lower than other states. The temperature has kept increasing since 1910, because of the global warming, particularly in southern Queensland. It has risen in both summer and winter. Every year, more and more species of animals and plants are in danger because of land development or climate change 4.0 Forces 4.1 Social-culture forces Along with the increasing of the ageing population, the ageing tourists become potential tourism market segmentation. The growth of the older with disability forces the tourism industry to develop more humanized infrastructures to meet the needs of the disability market. The increasing number of participants in higher education forces the firm to become more productive and competitive in the marketplace. 4.2 Ecological forces The waste and recycling management is not only to affect the local people living, but also it affects the tourism industry development. The global temperatures growth is not only happening in Australia, Queensland and Brisbane, but the temperature increase will impact on the natural environment resource. Hence, it will impact the tourism development in the long-term. 5.0 Impacts on customers, competitors and suppliers First, on the impact of customer, the trend of the increase aging group suggests that the old and retired people will be a big potential market of the tourism industry in Australia, Queensland and Brisbane. Furthermore, from the suppliers aspect, they should focus on how to create an interesting tourism product and design the destination to attract the senior group and retired people in Australia, Queensland and Brisbane. Lastly, about the impact on competitors, for Australia and Queensland, the competitors will be the other countries and other states. In Brisbane, the competition among the tourism organizations will be to special travel products to catch the attention of old tourists. Second, the growth of disability among old or people affect customers in three levels: there will be many tourists with a disability. Also, build more humanized infrastructures are good for the disability tourists. Suppliers need to create healthy tourism for these people with a disability and provide appropriate service. Competitors for this market will be more at the Australia and Queensland level, but in Brisbane, there should be little competition in this target market, because not too many firms focus on disability tourists. Third, the increase of people achieving high level education improves the rate of customers satisfaction in Australia, Queensland and Brisbane. In addition, the competition among the firms shows on the recruitment, because all the firms want to employ highly competent people in Australia, as well as in Queensland and Brisbane. Moreover, high level educational staffs that have good skills and provide good service to customers have positive impacts on suppliers In Australia and Queensland. Fourth, the impacts of loss of biodiversity means loss of tourism potential and reduction in the demand from customers, as there is not too much to see which will be the same for each of Australia, Queensland and Brisbane. The firms in Australia, Queensland and Brisbane will suffer from the lack of product; also, the firms might face the problem of close down. In addition, there will be fewer products to sell. Fifth, as a result of global warming resulting in rising sea levels there will be less and less land to use which will reduce the opportunity for customer to travel in Australia, Queensland and Brisbane. For firms, the competition among firms will be intense in three levels because lack of the land will reduce the amount of tourism destination. For the suppliers it will be difficult to provide a good land for tourism. Last, waste and recycle management to advance customers protect environment and reduce wasting. In addition, encourage green tourism participation of customers in Australia, Queensland and Brisbane. Suppliers provide more products of eco-tourism in the tourism industries. For firms, sustainable tourism will be a mainstream tourism product in the marketplace, so it is necessary to create green product in tourism industry of Australia, Queensland and Brisbane. 6.0 Opportunities (in general) that arise from this impact Australia is a travel destination country which has wonderful natural environment and heritage resources and the speed of development of tourism industries is growing fast in Australia. Although there are some negative impacts of the macro environmental issues on customers, competition and suppliers, there are still opportunities for tourism development. The increasing number of old and disability tourists will bring Australia, Queensland and Brisbane more tourism opportunity which can help the local stakeholders to be more clear about the target market. From the target market analysis, the local infrastructure and facilities will be built more concern about the older and disability people to provide them higher quality service to satisfy their travel expectation. For example, the destination can provide the nursing facilities for the older and disability people which would provide an advantage over other travel destinations. Targeting the market of old and disability tourists with appropriate infrastructure will decrease the effectiveness of the competition from international tourism market. The increasing employees with a higher level of the education and training can promote the quality of the tourism service and cater for the technological tourist. It should be an advantage for Australia, Queensland and Brisbane in the marketing share in the tourism industry. Also, it can increasingly attract employees who have hospitality talent to work here. The Australia waste and recycling management which is a long term environmental protection can provide the travelers a natural protected travel destination. Also, the local waste and recycling management can influence the travelers concern the environmental issues and choose the green tourism product and services. The suppliers will invent more green tourism products and services not only to concern the environment, but also promote more travelers enjoy the eco-tourism in Australia, Queensland and Brisbane. 7.0 Threats that emanate from this impact Firstly, in Australia, Queensland and Brisbane, the threats from the aging market and disability market classified into the same category, as they are both potential consumers with special needs. However, there is a significant difference between the spending on the ordinary consumers and consumers with special needs. For instance, in order to make the tourism market accessible, the requirement to build approachable facilities, recruit nursing staff and design tourism packages for these special markets significantly increase the organizations budget and the market prices. Thus, for the disabilities and aging customers, they are faced with the high travelling prices and the need of special assistance which may result their dissatisfaction. For suppliers, these market lines may be a threat to them in reaching the organizations substantial long-term goals. Furthermore, the increasing costs of integrated reconstruction, recruitment and innovation also threat the competitors in tourism in dustry, which make it more difficult to become competitive in the marketplace. Secondly, the high level of customer satisfaction has no negative impact on tourism organizations in Australia, as well as Queensland and Brisbane. Moreover, it brings the high customer retention and excellent reputation for the organizations. In addition, from the competitors perspective in Australia, Queensland and Brisbane, the increasing demand for higher education employees is a threat to organizations to retain the outstanding employees and maintain low turnover rate. In addition, the good performances of workers lead to an underlying threat that is the workers will demand pay rise in the future and affect the profit of the suppliers in Australia and Queensland. Thirdly, in Australia, Queensland and Brisbane, as tourism industry is a big contributor to economy, the loss of customer demand will lead to the decline in organizations profit. Moreover, the lack of product will bring a threat to tourism organizations, which will influence the width of product line. Fourthly, as lacking of opportunities for customers to travel to Australia, Queensland and Brisbane, tourism organizations need to face threats from other travel destinations in international, domestic and local dimensions. For competitors, the reduce amount of tourism destinations will intensify the difficulty of Australia to be competitive in international tourism marketplace. However, for both Queensland and Brisbane, the reducing number of destinations may create barriers for new entrants, thus avoid competitions. From the suppliers perspective, the lack of attractive landscape creates a potential earning loss threat. 8.0 Conclusion The

Millennium Development Goals (MDG) for Education and Poverty

Millennium Development Goals (MDG) for Education and Poverty Wesley[LL1] Burkhart Education Development Education is essential in helping the lower developed countries strive [LL2]to catch up with the Western World. The Millennium Development Goals (MDGs), a set of goals aimed at helping the world’s poorest, consists of eight goals that can be accomplished with the use of education. These goals were developed in 2000 and established after the Millennium Summit of the United Nations as a target for 2015. Not all of the goals were accomplished by 2015, but there has been a great amount of progress achieved. Education has had an extreme impact on some of these goals, and if it is used correctly will help to solve the problems of the world’s poorest places. My goal is to explain these issues and how they can be resolved with the use of education. The first goal is to eradicate extreme poverty and hunger. This consists of a few sub-groups as well, but I will be more general with my explanation. Education promotes and inspires entrepreneurship, which helps to generate positive externalities like work, loans, businesses, ect. The United Nations Educational, Scientific, and Cultural Organization (UNESCO) report that each additional year of schooling can increase an individual’s wages by 10% per year. This suggests after ten years an individual could be making one hundred times the amount they were a decade ago[LL3]! The use of education to teach the skills necessary to create complex markets has and will continue to help the less developed countries. The second goal, achieve universal primary education, obviously relates directly to education. This goal means children should go to school young and complete an appropriate amount of education, similar to what we do in the U.S. The UESCO reports, â€Å"Education provides knowledge and skills, encourages new behavior and increases individual and collective empowerment, education is at the center of social and economic development.† There are still over 50 million children out of school, but significant progress has been accomplished since 2000 when the number was much higher. Another important factor is reaching equity in education because over half of the 50 plus million children out of school are girls. Educating the children can help these future generations from making poor choices later in life, and it can serve as a gateway to better decision-making. Several factors, however, hinder the world from achieving this goal. Cultural differences inhibit many women from continui ng education because of lower marriage ages. Natural disasters also play a large part in preventing many places from providing education. It is critically important to solve this goal and help the poor â€Å"get on their feet.† The third goal is to promote gender equality and empower women. Equal schooling for boys and girls is probably the most effective policy for achieving all of the MDGs. The UNESCO reports, â€Å"Evidence shows a strong correlation between educating women and girls and an increase in women’searnings, improved child and family health and nutrition, an increase in school enrolment, protection against HIV infection, higher maternal and child life expectancy, reduced fertility rates and delayed marriage.† Increasing women’s earning can help to eliminate poverty. Improved health will help to prevent diseases, which is another MDG. Basically all the results from equal education of girls and boys directly impacts at least one aspect of every MDG. Goal four of the MDGs is to reduce child mortality. Research shows in numerous studies that education, specifically of women, significantly improves family health, nutrition, and reduces the number of children who die before the age of five. One study in the Philippines reveals that a mother with primary education lowers the child mortality rate by nearly fifty percent! Development is considered by many to be the key to solving all the problems. It is also said that reducing child fertility, by lowering child mortality, is the key to development, so one could say education is a key player in linking all of these factors together. Goal five focuses on improving maternal health. As mentioned previously, education is linked to improving maternal health. Educating the women is one of the best ways to prevent them from dying. The UNESCO reports, â€Å"The world’s most dangerous place to give birth is Niger, where women face a 1 in 7 chance in fatality.† Over half of a million women die each year in childbirth. Prenatal education can tremendously combat the chances of women dying in childbirth. This also improves the lives of the children and future generations. Goal six is to combat HIV/AIDS, malaria, and other diseases. Diseases like HIV/AIDS are responsible for multiple millions of deaths per year in lower developed countries. Educating the population about the diseases can help to prevent the chances of getting a disease or at least spreading the disease once contaminated. The example of the mosquito nets to protect inhabitants of malaria-infested locations is a prime example of how education can prevent the spread of diseases. In America public schools teaching sex education to the children has also been proven to lower the spread of diseases. Clearly education is essential in completing the spread of disease. The seventh goal is to ensure environmental sustainability. This is often thought of as ensuring that the future generations have at least the same or better quality of life as we currently do. This goal has made significant progress over the recent years with the help of education. The United Nations website states, â€Å"Between 1990 and 2012, 2.3 billion people gained access to improved drinking water sources.† Educating countries on proper allocation of resources, environmental problems, positive regulations, and much more will contribute to accomplishing this goal. [LL4] Goal eight was implemented to develop global partnerships for development. The UNESCO reports, â€Å"Aid for basic education in the world’s poorest countries came to only US$2.7 billion in 2007, a far cry from the $US16 billion needed annually to reach education-related development goals. Developing countries can also do more – by making education a priority. If low-income countries spent 0.7% of their GDP on education, it could make about US$7 billion available per year for basic education.† The United Nations countries do contribute aid to the developing countries, but only a few make their actual quota or above. Perhaps if all the nations would contribute the correct amount to education and the lower developed countries would correctly allocate their funds, the world would be on a faster pace of development[LL5]. Education will be a main driver in the forward progression of our planet, and it is imperative to the advancements of lower developed countries. The educated and more developed countries have a moral obligation to share the information with those who are less fortunate. If the worlds countries can communicate globally and effectively, the education necessary to develop, the planet will become a more advanced, safe, productive place to live. Works Cited http://www.unesco.org/new/en/education/themes/leading-the-international-agenda/education-for-all/education-and-the-mdgs/goal-8/ http://www.un.org/millenniumgoals/global.shtml [LL1]Analysis is a bit short†¦ Had more room for critical/economic analysis of these solutions. A few minor grammatical issues. Organization is good. Missing discussion of alternative perspectives and costs†¦ Esp. worth discussing whether education along will be sufficient to propel developing nation’s economic growth upwards and whether this seems like a likely/practical solution to you (or other researchers). Another issue is that this appears to stem essentially from a single article and after reviewing that article this feels very much like a book report style of paper†¦ largely taking their ideas and reforming them†¦ without as much of your own critical analysis and/or competing ideas brought to bear. Grade: 78 [LL2]Help countries strive, or help countries increase economic growth? [LL3]Not sure about your math here†¦ maybe it’s just the way you worded it. Gains after 10 years of schooling? Would be more like 100% (or 2-times as much) if the data is accurate. [LL4]How to do this (how to education countries)? And what do you mean by these terms (e..g what is proper allocation of resrouces?)? [LL5]Good point/nice wording. But is this likely? Is there hope from any other avenue? Any other evidence that might suggest that growth will increase without this level of aid?

Comparing Joseph Conrads Heart of Darkness and Francis Ford Coppolas

Parallels Between Conrad's Heart of Darkness and Coppola's Apocalypse Now      Ã‚   Apocalypse Now is a very vivid and sometimes disturbing film centered on the Vietnam War. Because it was based on Joseph Conrad's novella Heart of Darkness, it is possible to draw some parallels between the two. Both can be interpreted as metaphors for a journey through the inner self, and each has its own singular message to convey. Apocalypse Now very perspicuously depicts the fact that men have hearts of darkness, and it explores the evils of war. At the same time, however, it seemingly glorifies some aspects. The anti-war sequences were often brutal and portrayed destruction as a result of the human condition. The film Apocalypse Now, directed by Francis Ford Coppola, can be interpreted both as pro-war and anti-war in its intent, although the latter is a more valid interpretation.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Apocalypse Now, graphic and disturbing, vividly depicts the true image of war. Coppola and his cinematographer, Vittorio Storaro, presented a series of visually stunning images throughout the film that made it impossible for the viewer not to contemplate the Vietnam War, its purposes, and its shortcomings. These images also lead the audience to an anti-war sentiment. One of the first images that depicts the anti-war disposition was the series of visuals presented during the film's opening sequence, as Captain Willard, the protagonist, is shown in his hotel room in Saigon. A song titled "The End," by The Who, is played as images of helicopters flying overhead and exploding bombs flash across the screen. Willard is first shown lying on the bed and staring at the ceiling fan, which frequently merges with the helicopter blades. Later he is shown, wea... ...ess, 1981. Conrad, Joseph. Heart of Darkness & The Secret Sharer. New York: Penguin Books, 1978. Fortmeyer, Russell. 'Apocalypse' cast filled with rage http://collegian.ksu.edu/issues/v099B/fa/n022/a-e-apocalypse-fortmeyer.html created 1994 (accessed 23 Jan. 2000). Heart of Darkness. Dir. Nicolas Roeg. Turner Network Television (TNT) Pictures, 1994. Heart of Darkness: Theme/Symbol/Allusion/Foreshadow http://164.116.90.3/public/jarvinen/hod.html (accessed 21 Jan. 2000). Nash, Jay Robert, and Stanley Ralph Ross. "Apocalypse Now" The Motion Picture Guide. Chicago: Cinebooks, 1985. Urch, Martin. Apocalypse Now: A film review by Martin Urch http://us.imdb.com/Reviews/30/3030 created 1994 (accessed 29 Jan. 2000). Virtanen, Panu S. Plot summary of 'Apocalypse Now' http://www.geocities.com/Hollywood/9067/plot.html (accessed 16 Jan. 2000).

Macbeth: Contrasts of Nature :: Macbeth essays

Macbeth: Contrasts of Nature In the play, Macbeth, Shakespeare uses contrasts of nature in various ways. He consistently shows us that Macbeth and his wife's actions go against nature. The first lines of the play are a condensed version of the unnaturalness of things to come. "In thunder, lightning or in rain?" ( I, i, 2). In nature, thunder, lightening and rain occur together, but Shakespeare's use of the word "or" infers the unnatural occurrence of one without the others. "When battles lost and won" ( I, i, 4), is also not a natural occurrence. Battles are either lost or won. Shakespeare is implying the future opposites of nature in the forthcoming play. "Fair is foul, and foul is fair" (I, i, 11), further shows the use of inversions and paradoxs in nature that Shakespeare will use throughout the play. One of the main controversies of nature for the reader is that in spite of Macbeth's evil deeds, we still find him likeable. We see him in the same way that the King does when he welcomes him by saying, "O valiant cousin! Worthy gentleman" (I, ii, 24). We perceive him as valiant, because he is afraid of sacrificing his humanity. "My thought, whose murder yet is but fantasticle. / Shakes so my single state of man that function / Is smothered in surmise and nothing is / But what is not" (I, iii, 139-41). Macbeth has doubts about the predictions of the witches. He knows that it could be a trick and his misgivings make him seem to be a better person. Another thing that makes Macbeth likeable to the reader is the contrast with his wife. It is clear from her beginning that she is evil. She has reservations about Macbeth not being evil enough. "Yet do I fear thy nature" (I, V, 14). She fears he is too good to do the kind of evil deeds that she is planning. After Macbeth murders the King, he realizes the extent of evil that he has committed, but also realizes that the deed is done and there is nothing that he can do to rectify it. "As they had seen me with these hangman's hands / List'ning their fear. I could not say ‘Amen!' / When they did say ‘God bless us!'" (II, ii, 27-29). The fact that Macbeth is very troubled, and continues his tirade, "Will all great Neptune's ocean wash this blood / Clean from my hand? No, this my hand will rather / the multitudinous seas incarnadine, / Making the green one red" (II, ii, 59-62), evokes compassion for him from the

war on drugs :: essays research papers

A News Analysis By Terence T. Gorski (5-28-01) Tom Cohen of the Associated Press reported on May 28, 2001 that Canada's drug control policy is slowly but clearly shifting toward decriminalizing marijuana. This Canadian political movement is in opposition to current trends in US drug law and could influence future direction of drug policy in the United States toward a public health addiction policy that focuses upon prevention and treatment and away from a criminal justice drug policy that focuses upon punishment as a deterrent. Canada has historically been more tolerant of marijuana than the United States and arrest statistics show the disparity in the two nation's approaches. The Canadian Center on Substance Abuse said about 25,000 people were arrested in Canada for simple possession of marijuana in 1999. The U.S. figure for that year under the ``zero tolerance'' policy of the U.S. Drug Enforcement Administration was 24 times higher, exceeding 600,000, says the National Organization for the Reform of Marijuana Laws in Washington. The U.S. population is about eight times that of Canada's. Justice Minister Anne McLellan says the issue should be studied, and a new Parliament committee on drug matters will look at decriminalization. Conservative Party leader Joe Clark is urging the elimination of criminal penalties for possessing a small amount of pot. ``It's unjust to see someone, because of one decision one night in their youth, carry the stigma - to be barred from studying medicine, law, architecture or other fields where a criminal record could present an obstacle,'' Clark said last week. The government has proposed expanding medicinal use of marijuana, and the Canadian Medical Association Journal recently supported full decriminalization. Canada's Supreme Court will consider a case this year that contends criminal charges for the personal use of marijuana violate constitutional rights. Making possession and use of small amounts of marijuana a civil offense - akin to a traffic fine- instead of a criminal violation would move Canadian policy closer to attitudes in The Netherlands and away from the United States, its neighbor and biggest trade partner. U.S. anti-drug activists are worried that legalization of marijuana in Canada could depress prices in the United States making marijuana more available. Legalization in Canada would also boost the arguments of American advocates for easing U.S. drug laws. Joseph A. Califano Jr., president of the National Center on Addiction and Substance Abuse at Columbia University, and a former U.S.

Disclosure Analysis Paper

Individual – Disclosure Analysis Paper ACC 422 Intermediate Financial Accounting II February 25, 2013 Toys â€Å"R† Us, Inc. is the company that I will analyze. To analyze the disclosures of the company’s financial statement is important because it allows one to understand the position of the company. Toys â€Å"R† Us is one largest in the world toy retailers offering a selection of toys and baby products for families around the world. For more than 60 years, Toys â€Å"R† Us has been an all-time favorite for kids and grown-ups with many kinds of toys, games, learning aids, electronics, apparel and furniture.Merchandise is sold in 872 Toys â€Å"R† Us and Babies â€Å"R† Us stores in the United States and Puerto Rico and in more than 645 international stores and over 150 licensed stores in 35 countries and jurisdictions (About Toy â€Å"R† Us Corporate). One category to analyze is cash and cash equivalents which are the most liq uid current assets. On the statement of cash flows, cash has a much broader definition than just seeing it as cash on hand and cash in the bank. It cash equivalents plays an important role within. Cash equivalents are short-term investments that are easily converted to cash but treated like cash.In the third quarter, Toys â€Å"R† Us showed $2. 3 billion of liquidity which included cash and cash equivalents of about $399 million and available lines of credit that totals about $1. 9 billion. The amount of cash used in the operating activities totaled to $449 million which was lower than the previous year (About Toy â€Å"R† US Corporate). Toy â€Å"R† Us along with other companies is responsible for disclosing components of cash and cash equivalents along totals from the cash flow statement with the equivalent items showing in the balance sheet.Extraordinary items, interest and dividends, taxes on income and foreign currency cash flows and non-cash transaction sh ould be disclosed separately. Accounts receivable is another short-term liquid asset that results from credit sales to customers. Credit is offered to increase sales, uncollectible accounts associated with credit sales should be charged as expenses in the period in which the sales are made. A small number of customers account for a large share of Toy â€Å"R† US net sales and accounts receivable. Toy â€Å"R† Us receivables in 2012 are $236 million. Total current receivables make up 4. 6 percent of total assets for the year.Accounts and other receivables consist primarily of receivables from vendor allowances and consumer credit card and debit card transactions. The accounts receivable turnover compares the level of receivables with sales. Its allowance for doubtful accounts reduced to 2. 9 million in fiscal year 2011 to 2012. Toy â€Å"R† Us capital expenditure plays a major role of it long term toy and juvenile strategy (Toys â€Å"R† Us, Inc. ). By the end of the quarter the company had about $2 billion of liquidity, including cash and cash equivalents of about $6 million and unused available for lines of credit totaling $1 billion.Inventory is another current asset of a company. Inventory represents items held for resale that will go into the manufacturing of goods to be sold. Toy â€Å"R† Us financial disclosures states that the inventory balances of $3,551 on October 27, 2012 and $2,232 million on January 28, 2012. This financial disclosure wants investors to know that inventory on this statement were at completion. Toys â€Å"R† Us offers customers the Toys R Us Credit Cards, both by GE Capital Retail Bank.Toy â€Å"R† Us maintains disclosure controls and procedures that are designed to ensure and maintain information that is required to be disclosed in the financial reporting. The purpose of the disclosures notes to the financial reporting presents information which cannot be presented on income statemen t, balance sheet and statement of cash flows. Analyzing the disclosures contained within the notes to the financial statements is mainly conducted in order to identify the company financial performances, such as, cash and cash equivalents, receivables and its inventory.Toy â€Å"R† Us wants to be committed to maintaining and conducting its business with integrity ensuring that each asset, liability, expense and other transaction are disclosed accurately. The disclosure analysis defines whether or not the company under analysis is a good or bad investment for the company interested in acquisition (ehow. com). References Kieso, D. E. , Weygandt, J. J. , & Warfield, T. D. (2010). Intermediate accounting (13th ed. ). Hoboken, NJ: John Wiley & Sons. About US – Toy â€Å"R† Us Corporate, retrieved February 25, 2013 from http://www. toysrusinc. com How to Write a Disclosure Analysis Paper | eHow. com