Great Men Of God Essays - Crucifixion Of Jesus, Jesus And History

Great Men Of God Throughout history our society has chose to recognize and remember certain individuals that have had a dramatic influence on our lives. Some of these individuals were of an evil nature, such as Hitler, but I would like to believe that the majority of the people we remember were the ones that had a positive influence on history, such as Jesus Christ and Martin Luther King Jr. I would like to reflect on the men who served a higher power that they called abba, father, or as we would recognize today, God. Jesus Christ is worshiped around the world as being the savior of all mankind. His birth was a miracle because he was born from a virgin. Taken from the Holy Bible, in Matthew 1:18-25, it states that Mary (the virgin) was to marry Joseph, but before they were married, she found out she was pregnant with the Son of God. Joseph was a man of good morals and was ashamed when he heard of Mary being with child. He planned to divorce her in private so she wouldnt be disgraced. An angel from God came to Joseph in a dream and told him, Joseph son of David, do not be afraid to take Mary home as your wife, because what is conceived in her is from the Holy Spirit. She will give birth to a son and you are to give him the name Jesus, because he will save his people from their sins. Joseph awakened and obeyed the angel of God, and He and Mary were married. But he had no union with her until she gave birth to a son. And he gave him the name Jesus. In a radio interview with the host Bob Edwards of the Morning Edition, and his guests Bruce Metzger, Professor, Princeton Theological Seminary, and Michael Coogan, Professor, Stonehill College, they discussed the history behind the story of Christmas. In their discussion they brought up the fact the Jesus was called Jesus of Nazareth but that the messiah was supposed to be from Bethlehem. They go on about the fact that if he was born in Bethlehem, then why is he called Jesus of Nazareth. Why Jesus would be from Nazareth and not Bethlehem, has led us to many questions and a lot of possible answers, such as, according to Michael Coogan, the idea that Jesus might have been from Nazareth all along. In my opinion, I see the gospels (Matthew, Mark, Luke and John) to be very repetitious. I also think though, that if something is said more than once, that the person who is saying it wants it to be remembered because it is important. Jesus life and death are described through out the gospels numerously. Meaning that his time on this earth was very important, and that he should be remembered. Throughout his life, Jesus performed many miracles. Examples of these miracles can be found in the Holy Bible in the gospels (Matthew, Mark, Luke and John). I would have to say that my favorite miracle performed by Jesus would have to be when Jesus fed the four thousand, in Mark 8:1-13. Jesus was surrounded by a large crowd and felt compassion for them. He wanted to provide food for everyone so they would be strong enough to travel back to their homes. They only had seven loaves of bread and a few fish, but after Jesus gave thanks and broke the bread, he told his disciples to pass out the food, and they did. When everyone was finished eating there was seven basketfuls of broken pieces left. Jesus Christ lived a short, yet extremely meaningful life. Starting with his miraculous birth, his life was full of awesome displays of God and ended with a gory triumph. His death was why he was sent to earth. In Matthew 27:22-26, it tells of when Jesus was being judged by Pilate. It states that Pilate, who was the governor at that time, said, What shall I do, then, with Jesus who is called Christ? Pilate asked. They all answered, Crucify him! Why? What crime has he committed? asked Pilate. But they shouted all the louder, Crucify him! Pilate knew his efforts

nuke tech essays

nuke tech essays Today in our energy hungry world, the reliance on nuclear power is getting larger and larger. Nuclear power is on top of the list of forms of power available to generate electricity in the quantities, forms and reliability needed as we head towards the 21st century. Current operating nuclear plants number approximately Nuclear energy production will grow an average of 3.3 to 4.2% Per Year worldwide from 1988-2005 (IAEA News briefs, Sept.1989). Though we have experienced if not the worst techno genic environmental disaster of the 20th century fourteen years ago - Chernobyl, together with the partial meltdown at Three Mile Island twenty-one years ago, most people today give only passing thoughts to the issue of nuclear safety worldwide. These two cases are only mere examples of the ominous potential for accidents of great magnitude within such nuclear plants worldwide. It is vital that we understand both the logic and outcomes of such disasters. Today fourteen years later, effects of Chernobyl are still hazardous and have been detected all over the world. Belarus, a country most affected by history's worst nuclear disaster does not even have a nuclear plant. The radiation released from Chernobyl was 200 times more than that of the combined releases of the atom bombs that annihilated Hiroshima and Nagasaki in 1945. Due to prevailing winds, 25 percent of the land in Belarus is uninhabitable. All normal life has stopped there, people are afraid to move, stay, marry and afraid to have families. The costs of the accidents after-effects are monumental; resettlement of people affected, medical and clean-up costs are just a few on the priority list. The problem lies in ignorance of interactions between human, engineering, organizational and managerial factors of such a system. In most cases human error is customarily cited as a major cause of the problem. Sometimes in my mind I...

Should gambling be illegal Essay Example | Topics and Well Written Essays - 750 words

Should gambling be illegal - Essay Example It is not surprising that 51 percent of American adults consider casino gambling â€Å"acceptable for anyone,† (Popkin and Hetter 1994), as the proliferation of sports books and new casinos on virtually every Indian reservation continues unabated. Adding gambling addictions, scams, the drain on taxes, and the unchecked expansion of Internet gambling to the mix, this lucrative industry is draining much of the life out of families and the economy to the point that its illegalization is the only answer. With America’s continued economic downturn, gambling is exacerbating society’s financial woes, as it also reported to feed into costly collateral damage seen in alcoholism, prostitution, drug abuse, destroyed families and various criminal behaviors. But compared to the revenues generated by other segments of the entertainment industry, does gambling really take that big of a bite out of America’s pocketbook? To get an idea, a government report stated that in 1 997, Americans spent some $50 billion on gambling, which was more than all the money spent on movie tickets, theme parks, recorded music, and video games combined, which generated a substantially lower $39.9 billion (Campbell 1999). The government has even gotten into the gambling business through seemingly harmless state lotteries, which are often touted as â€Å"supporting our schools,† yet many taxpayer dollars go into funding gambling winnings. And even though it is noted that â€Å"Legal gambling operations in the U.S. pay millions of dollars in taxes annually to the local and federal governments,† (Hammer 2001), it is also contended that gambling throws away a great deal our federal government’s money. Yet it is argued that shutting down the gambling industry could have disastrous effects, â€Å"What happened with alcohol [prohibition] was a disaster . . . Nobody wants this business, which is flourishing offshore, being pushed back onto the streets and th e back alleys of the U.S. . . . there’s a huge opportunity here [for the government to collect revenue],†(Carruthers 2004). But legal experts assert that legalized gambling has never been on the scale to resolve any social issues, as â€Å"States frequently overestimate the financial impact of gambling revenues,† (Popkin and Hetter 1994). Consequently, it is hard to argue that keeping gambling legal will outweigh the harmful financial and social ramifications that this frivolous pastime carries with it. Feeding into the burgeoning gambling industry with its lotteries, casinos and sports books is the expansion of Internet gambling, which has ensnared Americans in the dangerous privacy and comfort of their own homes. To give a perspective of its growth, it is estimated that worldwide Internet gambling accounted for $300 million in 1997 (Campbell 1999), $2.2 billion in 2000 (Bedell 2011), and the projected amount for 2006 came to $100 billion (Baker 1999). In additi on, â€Å"It is reported that more than 4.5 million Americans have gambled online at least once,† (Bedell 2001) and it is also reported that online sports books take in more money from the Super Bowl than all Las Vegas sports bookies combined (Any Given Sunday). And with increased Internet gambling, there has been a proliferation in criminals scamming gamblers by illegally obtaining personal information, including credit card, social security and pass code data. To curb the wide-scale online scams, much legislation has been

Giottos and Jan Van Eyck's Art Research Paper Example | Topics and Well Written Essays - 500 words

Giottos and Jan Van Eyck's Art - Research Paper Example The artistic interests of the artist in the holy trinity are directed towards humanism due to his use of incredible architecture and various vanishing points. His painting is realistic because he imagines Christ on the cross, thus making him stretched across the cross. At the bottom of his painting are encrypted words of humanity conforming to viewers that death is inevitable to all who have life. In the second painting by Botticelli, his artistic interest lies in mannerism in the society and this is depicted by extended limbs and hands, hence ushering in a new age to individuals present then and viewers viewing the painting. The comparison and contrast between Roman and Venetian approach to painting in the Renaissance period can be observed from the assumption of the virgin traced back to Italy to exude a limited degree of pragmatism. Moreover, the details in the painting are simplified so as to bring a sense of balance and harmony. The painting is basically concerned with compositi on and not fineness of the details present on the painting. He concentrates on the light and the color aspect thus gives little details to be interpreted by the viewers. On the contrary, Madonna in the Meadow establishes the pyramidal composition of the artist as he is concerned with beauty. The painting Madonna in the Meadow shows beautiful shapes which harmoniously compliment each other. The artistic treatment of their subject matter exemplifies the themes of the Italian and Northern Renaissance as they use their paintings.

How important were responses to the Antique in the development of Essay

How important were responses to the Antique in the development of Italian late medieval sculpture - Essay Example The sculptural styles within Italy received significant transformation during the late medieval period. This period remained critical in the production of some of the most famous architectural styles applicable in the modern world2. Three dimensional sculptures were introduced in church statue, as well as life size symbolic representations of numerous political and religious figureheads. During the late medieval period numerous sculptors arose, significantly contributing to the development of Italian sculpture designs. Nicola Pisano (c1220/1225-c1284) remains to be one of the most notable sculptors to have existed during this period. His profundity in understanding classical roman sculpture style contributed to it being identified as the father of modern sculpture3. One of his most notable works today is the Pulpit of the Pisa baptistery, which utilised different sculpture styles4. This was one of his first works in which he displayed profound understanding and knowledge of classical roman sculpture style. Having travelled widely across the country, Nicola possessed immense knowledge of different cultural sculpture styles displayed in his sculptures. Giovanni Pisano, another notable Italian sculptor also emerged during the transformational period of late medieval times5. Giovanni continued and worked together with Nicola Pisano and completed some of the works left unfinished by Nicola6. The elegant sculptures within the faà §ade of Siena Cathedral were architectural designs of Giovanni. These possessed a blend of classical roman style with gothic style, a style commonly employed and developed by predecessor, Nicola. The continuity of Giovanni’s works appeared to display increased elaboration of Gothic style and less of classical roman style. The numerous works designed by Giovanni displayed his immense skill, leading to it being named â€Å"the first modern sculptor†. Through many of his later works, Giovanni represented the transformation from

Sin Tax Bills Pros And Cons Economics Essay

Sin Tax Bills Pros And Cons Economics Essay With tobaccos and cigarettes being the major cause of lung cancer death s in the Philippines, advocates are pushing to pass the Sin Tax Bill. Sin tax bill is the tax levied on any products that are notorious to be harmful like cigarettes, alcohol and even activities like gambling. In connection to this, it is said to be effective in reducing behaviour of using such. This thesis paper aims to show the pros and cons of the Sin Tax Bill reforms to the Philippine economy, presented before the Senate and the House. There were three specific sin tax reforms discussed, the Abaya Bill, Recto Bill, and the Santiago Bill. This study accentuates that the approval of the said bill has its great advantages that will help the countrys economy, but its possible disadvantages must not be neglected. Moreover, the ideas written here are not against the bill, but therefore require further analysis and revisions that are deemed helpful to the Philippine Economy. Discussion Introduction According to the World Health Organization in 2009, tobacco is responsible for 12% of male and 6% of female deaths worldwide. The Acting Chief of NCI Tobacco Control Research Brach Chief, Michele Bloch, MD, PhD said that overall around the globe, there are 41% of men that smoke and only 9% for women; also it is estimated that the total number of tobacco-related deaths will rise from 6 million today to 8  million in 2030 (Fromer, 2011). Every day, a person dies from lung cancer in the Philippines. Tobacco or cigarette is the only legal consumer product that kills half of its users when used as directed by the manufacturer. And not only cigarettes, but as well as other socially proscribed goods such as alcoholic beverages, drugs and even soft drinks (in other areas), are considered to be undesirable or harmful, and thus were levied with higher taxes compared to the original by the government in laymans term: The Sin Tax. Sin tax in modern economic terms, are externality taxes, taxes designed to reduce behaviour which is known to be harmful to society' (Gifford, 1997. p.1). It is an excise tax on which its objectives is to make consumers lose interest in buying such by imposing taxes on goods that are known to be harmful and lethal such as cigarettes and liquor or activities like gambling (Philippine Daily Inquirer, 2012). Before, a Tiered Specific Tax system based on suggested retail price (srp) was put in place. Until the late Pres. Corazon Aquinos administration in 1986, reforms the tax system by changing the specific or unit-based tax to an Ad valorem Scheme, from where the price is based on the manufacturers, for cigarettes. From then on, sin tax bill was revised many times until the year 2004, where the Congress passed Republic Act No. 9334: an act increasing the tax collection; but this is widely considered to be ineffective and a watered-down law. On its implementation in January 2005, under this law, all brands of cigarettes and alcohol products are mandated to an increase in the excise tax rate every two years, up until the year 2011, where there will be specified varying rates of increases (Philippine Daily Inquirer, 2012). The matter on the issuance of the new sin tax bills proposed by different officials, mainly those of Abaya, Recto and Santiago, has caught many people in between two arguments. The Department of Finance wants the sin tax bill to raise P60 billion to fund the governments universal healthcare program, especially for the care of public hospital patients with lung diseases. The bills obvious benefit on its approval is more health-related, but there are still quite a number of critics against the approval of the said bill. Why? Because there are multiple reasons as to why the sin tax bill reform must not be approved and therefore must be a subject for further and more improved revisions. Different types of Sin Tax Bills proposed A data from the American Cancer Society and World Lung Foundation says, Despite the existence of laws that limit smoking, male Filipino smokers are among the top smokers in the world occupying the ninth spot following India and China among others (Manongdo,  ¶1). In accordance to this, many government officials started passing reforms of different kinds that are to change the current sin tax bill implemented. Firstly, the approved Abaya Bill: House Bill 5727, or the Act Restructuring the Excise Tax on Alcohol and Tobacco Products states that there will be equal taxes rates to be charged to any cigarette brands. With this, there will be competition between cigarette companies. Cavite Rep. Joseph Emilio Abaya agreed to amend the sin tax on tobacco products from unitary tax system to two tiers. Under substitute bill, there will be two tiers or groups for cigarettes while distilled and fermented liquor will have 3. Tier 1: Cigarette packs priced lower than 11.50php below are meted with a P12 tax on the first year and P24 on the next year; while on Tier 2: Cigarette packs priced 11.50php above are meted with P28.30 on the first year, and P30 on the second year. Indexation or increase will be 8% for every two years, until the year 2025. It has been over 15 years since a sin tax bill made it out of committee meetings in Congress. A landslide vote happened in June, where 210 lawmakers voted to pa ss the amended House Bill 5727, by Cavite Rep. Abaya. But the bill was watered down, since the bill aims to reduce consumption of tobacco and alcohol, especially among the poor, while raising additional revenues, which will be channeled to the governments health care program (Balea, 2012). According to Finance Assistance Secretary Teresa Habitan, amended version will only translate to P33 billion from the original plan of P60billion revenue. Secondly is the Recto Bill by Sen. Ralph Recto. For cigars, the current 2-tiered NRP-based structure shall be retained, but starting March 1, 2013, there shall be an increase to the ad valorem rates by more than 100 percent. Pursuant to Cathy Yamsuans report in the Philippine Daily Inquirer 2012, there will be an increase of 121 percent to hand-packed cigarettes taxes from P2.72 to P6 per pack beginning March 1, 2013, particularly in low-priced cigarettes. While mid-priced cigarettes, a 32% rise from P7.56 to a P10 tax; and high-priced cigarettes, a 17% increase from P12 to P14 tax per pack. Recto, however, presented a committee report that would raise only between P15 billion and P20 billion in additional sin taxes. Lastly is Sen. Miriam Santiagos proposed reform. Santiago said that under her bill, 85 percent of the P60 billion would be used for the government health program while the remaining 15 percent for safety nets that would ensure that tobacco farmers can shift to more lucrative crops like vegetables that have a bigger market than tobacco (Yamsuan, 2012,  ¶12). No more further discussions needed to Santiagos Bill because Juan Ponce Enrile, the current Philippine Senate President, noted that the Santiago bill is almost similar to the governments original position.  Sen. Miriam Defensor-Santiagos version of the Sin Tax Bill or the Senate Bill 3249 espouses a single tier excise tax scheme for cigarettes. The version reported out by Rectos Ways and Means Committee pushes a multi-tier scheme, while the House-approved bill is a two-tier system. Advantages There are a lot to mention when we look in-depth to the possible benefits, the country may be subjected to, that will be a great help to the society. Here, there are three main points that are most likely to be emphasized. First are the sin tax bills health-related purposes and benefits. Since the real reason behind the implementation of this law is to discourage the people, especially the youth to smoke cigarettes and indulge themselves to other vices, Department of Health (DOH) said that sin tax bill is a health bill. If this is approved, many Filipino lives will be saved if this law is effective enough after its implementation. As stated by The National Youth Commission (NYC), the number of young smokers in the country had increased. Two of five Filipinos aged 13 to 15 years old consumed tobacco last year. The increase in cigarette prices may thus limit the number of young smokers (Garcia, 2012,  ¶15). On the other hand when the Laylo Research Strategies made a poll survey on ho w will Filipino smokers react if there is an increase in sin taxes, the survey results confirms what the advocates have been saying higher tobacco taxes would accomplish: discourage consumption and therefore reduce the number of Filipinos who either develop diseases or die from smoking. The Southeast Asia Initiative on Tobacco Tax says higher sin taxes can help save 140,000 to 1.3 million Filipinos. With the pending Sin Tax bill likely to affect cigarette prices, 31% of the regular smokers said they will slowly stop smoking, while 17% will stop immediately (Rappler. 2012  ¶24). In a study on Tobacco and Poverty of the World Health Organization (WHO) in 2008, the annual government revenues of P23 Billion from tobacco taxes is not enough compared to the conservatively estimated P149 Billion annual economic losses due to expenses for productivity and health care costs of the top four tobacco related diseases: Cancer, Chronic Obstructive Pulmonary Disease, and stroke. (Manongdo, 2012). According to reports furnished, the money the government spends on tobacco-related healthcare issues is more than the revenue it gets from the taxes collected from tobacco and alcohol products. This means that the government is spending more to cure diseases chronic pulmonary diseases, heart disease, cancer, liver diseases etc. that are caused by the consumption of tobacco and alcohol (Garcia, 2012  ¶9). Secondly, with higher sin tax rates means higher government revenues. Lets say theres no existence of the sin tax bill, which means, 0% tax increase. With no tax, the government will only garner 25.4B php annually. But in consideration of the Rectos Bill, with 65% tax increase, there will 37.8B php revenue. While in Santiagos Bill, with 265% tax increase, there will be no less than 68.7B php revenue, which is by the way more than enough for the governments goal of 60B php. According to Dr. Antonio Dans, professor at the UP-College of Medicine, with the approval of 265% proposed tax increase by Santiago; chances are, smoking rates will go down to 26% from 31%.. That drop from 31% to 26% represents more than two million people stopping smoking. If you stop smoking, you will avoid death from 49 diseases that can kill you from smoking like lung cancer, coronary diseases, stroke, heart attack, chronic pulmonary diseases (Antonio, 2012,  ¶). Lastly, international smuggling of cigarettes will be lessened. According to Sen. Pia Cayetano, the Philippines has the second cheapest retail price in Asia (in terms of cigarettes). Even among the cheapest in the world, primarily because of relatively low tobacco taxes. Many other countries levied heavy amount of tax on cigarettes as part of their public health policy. Dr. Aida Yurekli, coordinator of the WHOs Tobacco-Free Initiative, says the nations low taxes on tobacco drive the foreign demand for illegal imports of cigarette from the Philippines.  He once thought the China is the main source of smuggled cigarettes, but he found out that there was a big number coming from the Philippines. Since tobacco companies are paying (low) taxes, they tend to overproduce. And an excess of 2 billion packs from the 5.4 billion packs to be produced this year, from which only 3.5 billion packs will be consumed, makes it suspicious (Merueà ±as, 2012). With the effectiveness of tax increase, Philippine cigarettes would not be any cheaper than before, and thus will discourage international smuggling, since tobacco companies will pay more taxes, and no longer will have rooms for overproduction that may end up as smuggled goods to other countries. Disadvantages Though many people, if asked, are pro-sin tax bill, due to its undeniable benefits, lawmakers, still, remain divided over the sin tax bill. Debaters tend to overlook the possible drawback, the sin tax bill, may offer to the countrys economy. Tobacco farmers are the most affected in the approval of the any bills mentioned above. La Union Rep. Victor Francisco Ortega said that many tobacco farmers were able to send their children due to their jobs in the tobacco industry. It has done more good, than evil, he said in an interview hosted by respected broadcast journalist Rappler editor-at-large Cheche Lazaro (Bisyo: A special report on Sin Tax, 2012). In the interview, Bayan Muna Rep. Neri Colmenares said, The government has not provided a comprehensive program for the support services, subsidy and assistance to tobacco farmers. Tobacco farmers will not benefit from the increase of retail prices of cigarettes increase due to sin tax. Therefore, the higher sin taxes will definitely negatively affect the tobacco industry, which will result into unemployment to huge industries like Fortune Tobacco and the likes. (Bisyo: A special report on Sin Tax, 2012)   In one of the three stated bills proposed above, specifically the Abaya Bill, inequity in pricing the goods may occur. If all brands will be taxed similarly, small scale companies are at a big loss and at the worst scenario, may stop production. Abaya suggested that equality in taxes will create competition between large scale companies and local tobacco companies; but the latter will be burdened more since bigger companies are far more able in paying the demand tax levied to their products. With high taxes means less production, which will end up to less profit by the company, and later on bankruptcy. On a debate, Sen. Ralph Recto said that if they tax too much, it may kill industries, and even the cigarette industry may be burdened too much already. Revenues may be lessened due to insufficient companies producing cigarettes, from where taxes are supposedly to be collected from. Too high taxes may result in less revenue. How? One of the debaters in the senate, Mr. Manos Koukourakis said, When you apply so high tax increases, people will find alternative ways to smoke (Bisyo: A special report on Sin Tax, 2012). Consumption did not diminish; on the contrary, it has increased. At first, sin taxes will give increased revenues for the government, but in no time, it will fall drastically. Why? Because of smuggling. Taxing cigarettes and other sin products will not make people quit intousing it. Its already an addiction and this simple means of increasing retail price is not the answer. Recto said in one of his reports, the solution is not to severely tax the sin products but to ban them completely. When the price of any product rises excessively, smugglers bring in cheaper products. So instead of discouraging consumption, the very high prices actually encourage it because the smuggled products are very cheap (Cruz, 2012, 4 ¶). A House leader from the Philippine delegation warned that if ever the government would not take a second look to these proposed sin tax bills, the signing of the free trade agreement (FTA) with EU or the European Union, may be put in jeopardy. The EU expressed their continuous objection to the sin tax bill. EU Trade Commissioner Karel De Gucht told the lawmakers that the approved House version and proposed Senate version will not pass the World Trade Organization (WTO) compliance because of unfair taxation (Luci, 2012). British American Tobacco (BAT) Philippines general manager James Michael Lafferty said, The current tax system has worked against the entry of new brands into the market  (Galang, 2012,  ¶46). Conclusion Sen. Miriam Defensor Santiago, one of the most vocal sin tax bill advocates said, When cigarettes and liquor are cheap, more people will use them- and so this has been the advocates standing point. The sin tax bill had been a controversial debate to the lawmakers. It made Sen. Ralph Recto, the chairman of the Senate committee, resign after numerous opposition from the Senate; he had Sen. Franklin Drilon take over his place after resignation. They even called his proposed bill a watered-down bill or ineffective. In the approval of the Sin tax bill, relations with the European Union may be affected. If ever the Philippines free trade with EU will be cut-off, our economy will lose a lot. And not only that, since Lucio Tan, a renowned business tycoon, is the owner of the biggest tobacco company in the country, the Fortune Cigarette, increasing of taxes to the sin products might be reflected to other major companies under him as well, like those of Philippine Airlines and the likes. All these factors will not increase the governments revenues, and on the other end might be the opposite. Therefore the sin tax bill has defeated its main purpose of raising revenues. Also, the argument of the pro-sin tax bill that higher taxes would discourage smokers is a mere assumption. They have not presented clear provisions and relied on surveys, which is not at all very reliable. Then again, according to Benjamin Diokno, professor of Economics at the School of Economics, UP Diliman and former secretary of budget and management undersecretary for budget operations in the Aquino 1 administration, talking about the threat of smuggling, it is real, and ignoring it would be a monumental mistake. The country has been facing a lot of smuggling cases in other products like rice, oil products, and other consumer goods continuously. And the possible addition of cigarettes to be smuggled would be a lot of work for the Bureau of Internal Revenue, which he considers weak (Diokno, 2012). But behind the drawbacks mentioned, there are a lot of other alternatives, other than taxing, that may discourage and lessen the use tobaccos and cigarettes. One suggestion is the proposal of former Health Secretary Esperanza Cabral to put graphic photographs of smokers with lung or mouth cancer on the packs of cigarettes, and they believe it should scare some of them into stopping smoking. Though most of the tobacco industries are against it, the Philippine Senate and Congress are also in debate about it. Another suggestion is the prohibition of smoking in the public, from which the Senate lose the case against tobacco companies. In the question of what would be the most effective among the proposed bills. The countries Vietnam, Cambodia and Laos currently part of this worlds emerging economies use ad valorem rates in taxing their products like tobacco and alcohol. These countries must have adopted ad valorem taxation, after learning the best practice from their foreign tax consultants. The Philippines is the only country in the region that uses specific rates  (Diokno, 2012,  ¶7). On the contrary, eeconomist and former Economic Planning Secretary Solita Collas-Monsod at a forum on Tuesday, September 18, 2012 said that the tobacco industry players are disseminating about the possible aftermaths of the proposed sin tax measure on the Philippine economy, from which she considered as all lies. She opposed all the issues discussed and declared that these are just false claims (cited from Fonbuena, 2012). But experts urge the Senate to use the proposed bill of Sen. Miriam Santiago. This, Santiago said, would help avoid the 240 deaths daily among Filipino smokers with P200-billion health costs to government. It hews much more to the actual realities and the actual principles that we want. If everybody is in favor of a sin tax bill, lets start with that sin tax bill, economics professor Solita Monsod commented to Santiagos version of the bill, from where tobacco and alcohol products projected tax revenues will be around P60 billion (cited from Chua, 2012,  ¶3). The author is not against the approval of this bill, but thus, is in favor of the amendment and better revisions of the sin tax bill. People must look not only to the possible advantage it may bring, but one should always be aware of the possible drawback it will take along its process. The benefits, the sin tax bill, will bring the Philippines is undeniable. Health-related and even revenues is a given. But the fact it has taken a long course of almost 16 years of amendment, has a reason. There are multiple reasons as to why the sin tax bill reform must not be approved and therefore must be a subject for further and more improved revisions; and this reasons must not be neglected.

Vandalism :: essays research papers

A problem that occurs in most states is vandalism. Vandalism is a growing national problem. Last year this senseless crime cost United States Citizens over one billion dollars. Vandalism is a problem that gets to everyone in some form or another. It can affect your family, friends, property, community, and your pocketbook. The more you know about vandalism, the more you can make it a crime that is more trouble than it's worth.   Ã‚  Ã‚  Ã‚  Ã‚  Over one half of all the crimes associated with vandalism occurs in high schools. There is no typical vandal. Vandals can be good or bad students, girls or boys, whites or blacks, rich or poor. The largest age group arrested for vandalism is between 13 and 14. However, children as young six and seven vandalize schools and park areas. Teenagers with growing-up problems act destructively by destroying vehicles, spray-painting graffiti on public places, etc. Older youths often commit more serious acts such as damaging vehicles or machinery, burglary, arson or theft.   Ã‚  Ã‚  Ã‚  Ã‚  Although most vandals do not have a clear motive for their acts, studies show that basic social problems and attitudes are at the root of the vandalism. Among the many explanations for the crime are anger against society, boredom, drug and alcohol abuse, disciplinary problems, personal problems and racial/political conflicts.   Ã‚  Ã‚  Ã‚  Ã‚  Police, fire and emergency services are affected by increased workloads and false alarms. Also, facilities, such as parks and public rest rooms which everyone in the community uses, become vandalized. Vandalism affects your pocketbook too. People pay their taxes for a reason, to build a better community for the future generation. When the community is vandalized, the people are the ones who have to pay for someone else’s damage.   Ã‚  Ã‚  Ã‚  Ã‚  Vandalism is still and will always be a growing problem unless we do something about it. We need to keep our kids off the streets, make sure you educate them about vandalism by telling then that is wrong and can lead to prison. Also be aware of who your kids are hanging out with, give them enough attention and love as much as discipline and also encourage activities outside of school.

Costco Case Study

Christopher GildeaÐ ¡ostco Case Study Seminar:   Business Policy and Strategy Professor Gregory P. Grogan Abstract ?Costco, a discount warehouse based in Issaquah, Washington, specializes in selling quality products at low prices. The company operates as a membership retailer, focusing its business on small and consumers with incomes averaging $75,000 with over 30 percent having incomes of $100,000 or more annually. The wholesale club segment of retailing in 2008 was estimated to be a $120 billion business in the United States, and it was growing about 20 percent faster than retailing as a whole (Thompson, 2010). The three main competitors were Costco Wholesale, Sam’s Club, and BJ’s Wholesale. Costco has a majority of the warehouse club sales across the United States and Canada and is looking to keep its edge. ?The pricing strategy that Costco has implemented, focuses on the price-sensitivity of its consumers. The company has excelled in keeping its prices low by capping the markup on its merchandise. By keeping the markup lower than its competitors, Costco has provided its customers with deep discounts on over 4000 products within its stores. Sam’s Club, which offers the same number of products within its stores, earns half the income that Costco does at each store. Costco sales are even higher per store than BJ’s, which offers 7,300 items compared to 4,000 items at Costco and Sam’s Club. Costco has been very efficient at utilizing its floor space and generating high revenues from it products within its stores. ?Costco is trying to generate huge sales volume and quick inventory turnover by applying a business model that offers limited selections of nationally branded product in wide range of merchandise categories. Costco apply number of operating excellence such as efficient way of managing inventory and just in time inventory, efficient distribution, minimum merchandise handling, and volume purchasing to reduce the price of its product. One of the major benefits of high sales volume and rapid inventory turnover is that they can sell their inventory and receive cash that can be used to pay its vendors and take the advantage of early-payment discounts. ?Even with the low price strategy, Costco employee salaries and benefits are by far higher than its competitors. This compensation has motivated it employees and retain good workers in turn, Costco gets lower turnover and higher productivity. Combined with a smart business strategy that sells a mix of higher-margin products to more affluent customers, Costco actually keeps its labor cost lower that its competitors as a percentage of sales (Ampel, 2004). They are also retaining more employees than any of their peers. ?Costco has strong ethics within its company, developing a motivating workplace for its employees to flourish within the company. They prefer to develop their employees within the company. When doing this, they have turned down outsiders who may be able to bring in new innovations that can propel the company further ahead of its competitors. New recruits and experienced businesspeople have been overlooked. As the world becomes more globalized, the company needs to look at intelligent outsiders who can have a significant impact on the company. The strategy they have in place deters the company from accepting outside viewpoints, which could bring greater profits. ?One of the major strategic drawbacks of Costco is that they only carry a selection of 4,000 types of merchandise. This is less than most of their competitors, and may cause major problems in the future because most customers want choices. Costco has ignored many of its customers’ requests to stock certain goods in order to only sell products that will sell quickly. Though there method has been very successful, the company should increase it products that they sell in its stores. This increase could be between 1000 to 1500 products with the store brand Kirkland involved. ?Costco has some other operational level problems that in some extent hinder the overall companywide effectiveness and goals achievement. For example, they don’t accept all kinds of credit card from the customers (only American Express); though it is done to minimize the cost of overall operation. Their competitors are capitalizing on use all major card cards. Since November 10, 2006, Sam’s Club began accepting payment via MasterCard credit cards. The results with MasterCard were favorable; company officials reported that in the week following the MasterCard acceptance, the average ticker checkout at Sam’s Club was up 35 percent (Thompson, 2010). To allow their customers the use of different payment options will ultimately bring ore sales. Conclusion ?It is never acceptable to simply do business the way it has always been done because the market changes, the industry evolves, and numerous other external factors make it absolutely necessary for a business to evolve to retain or gain market share. This is particularly important in the industry Costco is in. The company needs to focus on it customer n eeds, its future hiring/company growth, and opening up to different payments. With an improved strategy in place, Costco can continue to service its customers, while satisfying the needs of its shareholders. ?Reference:Ampel, F. J. (2004, Embracing costco-ization — unlike most big-box retailers, costco's success is based on its high-quality service and superior product mix. Residential Systems, 5, 28-28. Retrieved from http://search. proquest. com/docview/200686953? accountid=9997 BJ’s Wholesalers homepage, accessed at http://bjs. com on April 8, 2013 Costco homepage, accessed at http://costco. com on April 8, 2013 Sam’s Club homepage, accessed at http://samsclub. com on April 8, 2013 Thompson, A. A. , Strickland, A. J. , Gamble, J. E. (2010). Crafting and Executing Strategy. McGraw-Hill/Irwin. 17th ed. Costco Case Study What is Costco’s business model? Is the company’s business model appealing? Why or why not? The centerpiece of their business model involved generating high sales volumes and rapid inventory turnover by offering club members low prices on a limited selection of name brand and private label products. The Club members pay an annual fee, which was a very important aspect of their business model. These fees provided enough revenue to increase the company’s overall profit.Costco was also able to sell and receive cash for their inventory before it had to pay many of its merchandise vendors; even when vendors’ payments were made just in time for vendors to take advantage of early payment discounts. High sales volumes and rapid inventory turnover allowed the company to finance a large percentage of its merchandise inventory through payment terms provided by vendors rather than by maintaining large working capital to ensure timely payments of suppliers.Yes, the com pany’s business model is appealing because the company’s increased inventory turnover and low operating costs allowed it to maintain a profit, despite their significantly lower gross margins compared to the industry (traditional wholesalers, mass merchandisers, supermarkets and supercenters). What are the chief elements of Costco’s strategy? How good is the strategy? The chief elements are pricing, product selection, maintaining low operating costs and expansion. Pricing/Product Selection-The company philosophy was to provide high end quality product and/or services to club members but maintain low prices.Stores carry approximately 3,600 items, whereas, 85% is name brand and 15% Kirkland brands. These items range from perishables (food/drinks) to nonperishable household items. Costco also offers several services such as: one-hour photo, gasoline, pharmacy, optical, hearing aids, and travel services. Although the services remained constant, approximately 25% of i ts product offering were always changing. Buyers for Costco were making one-time purchases of items based on consumer taste and trends. These items would sell out quickly and were higher prices items such as: big screen TV’s and diamond rings.Costco purchased these â€Å"treasure hunt† items on the gray market from retailers and/or wholesalers who were looking to get rid of excess or slow selling inventory. Club members eagerly looked for these â€Å"treasure hunt† items because it was rare the items would be available again. For many years the company even had a 14% markup cap on name brand products compared to the industry at 20-50% markup prices. There was a 15% markup cap on their private selection of products (Kirkland Signature), which was 20% below to comparable name brands.Costco’s prices were slightly above break-even levels and sales revenues barely covered operating expenses. The company makes up for the modest contribution to operating profits with the membership fees, which attributes to over 70% of operating profits. Revenues from membership fees outweigh net income annually. Low Cost Leader/Company Expansion-Costco’s ability to maintain low operating costs is key to being able to offer club members with consistently low prices. They did not invest in amenities within their warehouses such as: shopping bags, decor, salespeople, billing, and accounts receivable.The building were strategically placed in high traffic areas but avoided prime real estate to avoid excessive land costs. The large metal buildings were designed for economy and efficiency. In addition to keeping overhead low, Costco had shorter hours of operation to reduce labor expenses as well. Costco’s growth strategy is to increase overall company sales by 5% and to open new stores within and outside of the U. S. The company spent 1. 3 billion to open 20 new stores and the average annual sales per warehouse was 103 million, which more than cove rs the company’s initial start-up costs.Do you think Jim Sinegal has been an effective CEO? What grades would you give him in leading the process of crafting and executing Costco’s strategy? What support can you offer for these grades? Refer to Figure 2. 1 in Chapter 2 in developing your answers. Mr. Sinegal has been an effective CEO by being fully committed to the Costco vision and business strategy. In this aspect Mr. Sinegal would receive an A because he was very much â€Å"hands-on† which ensuring that each facility operated according to Costco’s business model/strategy, mission, and philosophy.Sticking with the company’s present strategic course creates opportunities for growth and increased profitability as displayed in the opening of 20 new locations. The company does not engage in extensive marketing or sales campaigns and the CEO would receive a B. Communications are sent by flyers, via Costco website/email, in-store product sampling, occa sional direct mailers to potential new members, and special campaigns for new store openings. This process works well for keeping expenses minimal, however, implementing effective marketing practices would greatly benefit the company.Marketing can help Costco grow their business by focusing on their best customers (Executive members) and attracting more club members, in order to, boost their sales and increase profit margins. Mr. Sinegal refuses increased customer prices to increase company marginal profits or to provide senior management with salaries comparable to other executives within the same industry. He found it unnecessary for executives to make 100 times more than employees and insisted on paying employees higher wages and increased benefits, than the industry standards as well.This greatly reduced employee turnover and increased consumer loyalty with Costco, which would earn him an A. The company has some of the most affluent customers with incomes ranging from $75,000 to over $100,000 annually. There are Gold and Executive memberships of which 38% are Executive members. Executive members generally spend more than other members and they had an 89% membership renewal rate. The membership format facilitated strictly controlling the entrances and exits of warehouses, resulting in limited inventory losses of less than 2/10 of 1% of net sales-well below the industry standard.Although Executive members provide a substantial amount of sales, the company should get in line to service potential club members who do not have annual incomes within the $75,000 to $100,000 (median range $50,000 to $75,000), as well as, continue to market to the Executive club members. This will strengthen the company’s future prospects and increase competition, in order to reach the projected 5% increase in sales. Managers are delegated additional responsibilities and were held accountable for store operations, product selections and promotions.These individuals had to pro ve that they could function within a fast paced retail environment and be able to promptly find resolutions to multiple issues. They also had to stay in tune with their customer needs and/or wants (consumer trends), in order to, maximize sales and quick turnover. For the most part, the company promoted from within, which earns the CEO letter grade C. Approximately, 98% of management is selected from within and that can cause conflicts with the organization. There is no opportunity for innovation and/or change (fresh ideas) from the outside.Employees can feel entitled to certain positions because of their length of tenure with the company, instead of whether or not they can effectively do the job. It can also cause â€Å"hostile work environment† by increasing competition among employees. It can hinder the company from focusing on top senior level technical talent. They targeted local universities for new hires, in order to, engage educated and hard-working individuals whom ha d not chosen a specific career path yet. The company needs to find a balance between promoting from within and outside of the company.For items that were not practical to stock at the warehouses, members are able to obtain a wider variety of value-prices products and services on the company website. Yes, the company is being impacted growing technological advances and the CEO would receive a D. The company is being affected by their inability to provide Apple products and/or services to club members due to online restriction. Costco needs to seek resolution for the online restriction. Apple is a popular high end product that Costco would generate increased revenues for the company and the website can only be accessed within the U.S. and Canada.The company is faring well against their direct and indirect competitors with expansion (within and outside of the U. S. ) and increased sales growth. The company buys majority of its merchandise directly from the manufacturers which allowed t he company to have sufficient inventories to meet demand. The CEO would earn a C because management is not being proactive. They are â€Å"assuming† that if they were to encounter any issues with supply, the business could just switch manufacturers without disruption.If Costco is going to pursue overall company growth, the supply chain should be aligned with its core business strategy and value proposition such as their competition (Wal-Mart). Costco should continue with the company goals to expand international and needs to ensure their website is capable to service their consumer demand in these other countries. It will make the organization more competitive, considering many of Costco’s competitors have global operations setup already. With the market share Costco already has within the industry, Costco has an opportunity to capitalize on their expansion.What core values or business principles has Jim Sinegal stressed at Costco? He stressed five business principles: obey the law, take care of our members, take care of our employees, respect our suppliers, and reward stakeholders. Obey the law-Mr. Sinegal put strong emphasis on abiding by the laws of every community where Costco conducted business, which consists of any state or government laws and/or regulations. He had a strict code of ethics. Take care of our members-Sinegal believes in customer satisfaction period.This was displayed not only in the superior products and services being offered but with the company’s efforts within their local communities as well. Take care of our employees-In addition to providing higher wages and great benefits, Costco provides their employees with opportunities for advancement, volunteer activities, and a safe/healthy work environment. Respect our suppliers-Costco honors all commitments and protected supplier property. They did not engage in situations that would cause conflicts of interests such as not accepting gratuities of any kind from a suppli er.The company also reserved the right to utilize their better ethical judgment when in doubt regarding what course of action to take. Reward our stockholders-Costco is publicly traded and depends on shareholders (investors) to be successful. They are treated as business partners and it is essential the company provides a good return on their investments. What is the competition like in the North American wholesale club industry? Which of the five competitive forces is strongest and why? Complete a five forces analysis of competition in the North American wholesale industry?The competition is fierce to strong in the North American wholesale market. Costco largest direct rival is Wal-Mart but there are also significant indirect rivals such as Amazon. com and Target. Rivalry can be considered fierce to strong when the battle for market share is so vigorous that the profit margins of most industry members are squeezed to the bare minimum. The industry is growing 15-20 percent faster th an retailing as a whole. Costco had 57% share of warehouse sales across the U. S. with Wal-Mart having approximately 35%.We believe the threat of new market entrants is the strongest of the five forces because Costco is not just in competition with other warehouse clubs but other types of retailers Dollar General, Lowe’s specialty chains, gas stations, Internet retailers such as Amazon. com and Barnes and Noble whom hold substantial market share Strengths †¢3rd largest retailer †¢Has 57% share of warehouse sales across US †¢No one manufacturer supplies a significant percentage of merchandise that Costco stocks †¢Provide high end products and services at low prices †¢Rapid inventory turnover †¢Minimal overhead expensesWeaknesses †¢Profits (low profit margins) dependent on card membership fees otherwise operating costs barely covered †¢Websites only operate in US and Canada but company has expanded internationally/website also unable to c arry certain products such as Apple –technological advances †¢Price caps 14-15 percent on name brand and Kirkland Signature products †¢Promotes more than 98% from within Opportunities †¢To gain new memberships for potential customers with median incomes between $50-$100K annually †¢To open additional stores in other countries besides Japan †¢Increase marketing efforts Threats†¢Entrance of other retailers whom adopted the low cost strategy and have significant market share -increased competition †¢Lack of supply management How well is Costco performing from a financial perspective? What is happening to net sales, total revenues, and net income? What are their profitability and expense ratios? The company has been consistently improving company performance from years’ 2000-2011. Without the sales from the memberships, sales would not be enough to cover the operating expenses for Costco.Net sales, net income, and total revenue have incre ased from the years’ 2000 to 2011. Net profit margin is 16. 8% and company collects almost 17 cents for each dollar of sales. So while the company increased its net income, it has done so with diminishing profit margins. Merchandising costs are high and account for at least 89% of operating expenses. The CAGR performed on total revenue displays an approximately 11% increase in total revenue and 11. 5% increase to stockholders’ equity shows that investors are receiving substantial returns on their investments with Costco.Long term debt has more than doubled over than last 10 years, the calculation for long-term debt and capital clearly show that less than 15%. The company has established their creditworthiness and can borrow money if necessary. The company’s current ratio is 1. 14 which is stable because it is over 1. 0, however, ratios of 2. 0 or more are better. The return on assets and equity have fluctuated over the years. ROA was actually higher in the past compared to the most recent calculation. For example in 2005, ROA was 6. 4% and 7. 3% in 2000.The total assets accumulated over the years have increased but the return on those assets have not. ROE was 14. 9% in 2000 and 14% in 2008. Overall, Costco is doing well but the company could be doing better. Gross profit margin= 87,048 – 77,739/ 87,048 = 0. 1069 (10. 7%) Operating profit margin= 2439 / 87,048 = 0. 02801 (2. 8%) Net profit margin= 1462 / 87,048 = 0. 01679 (16. 8%) Total Return on Assets= 2439 / 26,761 = 0. 091140092 (9. 1%) ROA = 1462 / 26,761 = 0. 052663809 (5. 3%) ROE = 1462 / 12,573 = 0. 116280919 (11. 63%) EPS = 1462 / 443. 1 = 3. 299948093 (3. 30)Long Term Debt to Capital Ratio = 2153 / 14,726 = 0. 146203993 (14. 62%) Current Ratio = 13706 / 12050 = 1. 137427386 (1. 14) CAGR -10 year total revenue (88,915 / 32,164) = 2. 764426066-2. 77 rounded 1 / 10 = 0. 1 2. 77 ^ 0. 1 = 1. 107255833- 1. 1072 1. 1072 – 1 = . 1072 (10. 72%) CAGR- 10 year stockholders†™ equity 12,573 / 4240 = 2. 965330189 – 2. 97 rounded 1 / 10 = 0. 1 2. 97 ^ 0. 1 = 1. 115001996- 1. 1150 1. 1150 – 1 = . 1150 (11. 50%) Based on the data in case Exhibits 1 and 4, is Costco’s financial performance superior to that at Sam’s Club and BJ’s Wholesale?Costco has a larger share of the wholesale club sales in the United States. In fact, they have over half. Sam’s Club is next in line and BJ’s Wholesale is much smaller. Costco is efficient and utilizes its resources in order to remain more successful and have a greater impact than other wholesale clubs. Even though their profit margin may not be as high, they prove to have a stronger customer base and greater sustainability overall. Does the data in case Exhibit 2 indicate that Costco’s expansion outside the U. S. is financially successful? Why or why not?This data does show that Costco’s expansion outside the U. S. is financially successful. Sales and operati ng income continue to rise on a regular basis for the warehouses. This proves stability and consistency. Revenue also continues to rise enabling growth and success. How well is Costco performing from a strategic perspective? Does Costco enjoy a competitive advantage? Does Costco have a winning strategy? Why or why not? From a strategic perspective, Costco is performing well. They have evaluating their strengths and weaknesses and are able to accentuate their strengths.They look for opportunities and focus on making the most out of what they have. They are not afraid to venture into new opportunities and stray away from threats. Market share is consistently on the rise and they are increasing their customer base. Customers are aware of the care they get from Costco and the good reputation is reflected in their success. The continuous growth in memberships displays loyal customers. Costco certainly does enjoy a competitive advantage of consistently providing low prices, customer servi ce, increasing market share, and maintaining a profitable reputation.This is also why they do have a winning strategy. They align their business strategy with their mission and push forward. Are Costco’s prices too low? Why or why not? Costco’s prices are not too low. By evaluating their financial statements and review customer satisfaction, they are on target. They are meeting their goals and making a difference while still pleasing their customers. This is a happy medium that is hard to reach. Because these prices are part of their competitive advantage, it would not be a good idea to change this.What do you think of Costco’s compensation practices? Does it surprise you that Costco employees apparently are rather well-compensated? The compensation package provided by Costco is essential to the way they run their business. It is much better than those of its competitors, creating an advantage. This is another way that Costco aligns their strategy with their mis sion and values. While executives are offered a smaller compensation package, regular employees can take advantage of a larger package. This shows that they are all working together and one is not better than the other.It takes all of them to successfully run the company. Again, this is an advantage because employees can make Costco their career reducing the turnover. While competitors go through many employees in a short amount of time, Costco has the same staff. It did surprise me before reading this case, but based on their strategy and focus, this is the right thing to do and they prove that it really does pay off in the long run. What recommendations would you make to Costco top management regarding how best to sustain the company’s growth and improve its financial performance?While Costco remains successful at this time, it is important that they maintain engagement from customers and employees. It could be beneficial to look into untapped markets within the United Stat es and overseas. As times change, they may need to update processes and goals. One suggestion would be online shopping. The transition to online shopping abilities could enhance their overall success. This could also benefit customers overseas and will increase the market of Costco. They must remain one step ahead of the competition in order to stay on top. By focusing on their strength of customer care overall they will sustain their advantage. Costco Case Study Christopher GildeaÐ ¡ostco Case Study Seminar:   Business Policy and Strategy Professor Gregory P. Grogan Abstract ?Costco, a discount warehouse based in Issaquah, Washington, specializes in selling quality products at low prices. The company operates as a membership retailer, focusing its business on small and consumers with incomes averaging $75,000 with over 30 percent having incomes of $100,000 or more annually. The wholesale club segment of retailing in 2008 was estimated to be a $120 billion business in the United States, and it was growing about 20 percent faster than retailing as a whole (Thompson, 2010). The three main competitors were Costco Wholesale, Sam’s Club, and BJ’s Wholesale. Costco has a majority of the warehouse club sales across the United States and Canada and is looking to keep its edge. ?The pricing strategy that Costco has implemented, focuses on the price-sensitivity of its consumers. The company has excelled in keeping its prices low by capping the markup on its merchandise. By keeping the markup lower than its competitors, Costco has provided its customers with deep discounts on over 4000 products within its stores. Sam’s Club, which offers the same number of products within its stores, earns half the income that Costco does at each store. Costco sales are even higher per store than BJ’s, which offers 7,300 items compared to 4,000 items at Costco and Sam’s Club. Costco has been very efficient at utilizing its floor space and generating high revenues from it products within its stores. ?Costco is trying to generate huge sales volume and quick inventory turnover by applying a business model that offers limited selections of nationally branded product in wide range of merchandise categories. Costco apply number of operating excellence such as efficient way of managing inventory and just in time inventory, efficient distribution, minimum merchandise handling, and volume purchasing to reduce the price of its product. One of the major benefits of high sales volume and rapid inventory turnover is that they can sell their inventory and receive cash that can be used to pay its vendors and take the advantage of early-payment discounts. ?Even with the low price strategy, Costco employee salaries and benefits are by far higher than its competitors. This compensation has motivated it employees and retain good workers in turn, Costco gets lower turnover and higher productivity. Combined with a smart business strategy that sells a mix of higher-margin products to more affluent customers, Costco actually keeps its labor cost lower that its competitors as a percentage of sales (Ampel, 2004). They are also retaining more employees than any of their peers. ?Costco has strong ethics within its company, developing a motivating workplace for its employees to flourish within the company. They prefer to develop their employees within the company. When doing this, they have turned down outsiders who may be able to bring in new innovations that can propel the company further ahead of its competitors. New recruits and experienced businesspeople have been overlooked. As the world becomes more globalized, the company needs to look at intelligent outsiders who can have a significant impact on the company. The strategy they have in place deters the company from accepting outside viewpoints, which could bring greater profits. ?One of the major strategic drawbacks of Costco is that they only carry a selection of 4,000 types of merchandise. This is less than most of their competitors, and may cause major problems in the future because most customers want choices. Costco has ignored many of its customers’ requests to stock certain goods in order to only sell products that will sell quickly. Though there method has been very successful, the company should increase it products that they sell in its stores. This increase could be between 1000 to 1500 products with the store brand Kirkland involved. ?Costco has some other operational level problems that in some extent hinder the overall companywide effectiveness and goals achievement. For example, they don’t accept all kinds of credit card from the customers (only American Express); though it is done to minimize the cost of overall operation. Their competitors are capitalizing on use all major card cards. Since November 10, 2006, Sam’s Club began accepting payment via MasterCard credit cards. The results with MasterCard were favorable; company officials reported that in the week following the MasterCard acceptance, the average ticker checkout at Sam’s Club was up 35 percent (Thompson, 2010). To allow their customers the use of different payment options will ultimately bring ore sales. Conclusion ?It is never acceptable to simply do business the way it has always been done because the market changes, the industry evolves, and numerous other external factors make it absolutely necessary for a business to evolve to retain or gain market share. This is particularly important in the industry Costco is in. The company needs to focus on it customer n eeds, its future hiring/company growth, and opening up to different payments. With an improved strategy in place, Costco can continue to service its customers, while satisfying the needs of its shareholders. ?Reference:Ampel, F. J. (2004, Embracing costco-ization — unlike most big-box retailers, costco's success is based on its high-quality service and superior product mix. Residential Systems, 5, 28-28. Retrieved from http://search. proquest. com/docview/200686953? accountid=9997 BJ’s Wholesalers homepage, accessed at http://bjs. com on April 8, 2013 Costco homepage, accessed at http://costco. com on April 8, 2013 Sam’s Club homepage, accessed at http://samsclub. com on April 8, 2013 Thompson, A. A. , Strickland, A. J. , Gamble, J. E. (2010). Crafting and Executing Strategy. McGraw-Hill/Irwin. 17th ed.

Identification of sepsis-causing bacteria Essays

Identification of sepsis-causing bacteria Essays Identification of sepsis-causing bacteria Essay Identification of sepsis-causing bacteria Essay 1. What are the major decisions the writers draw from this paper Designation of sepsis-causing bacteriums utilizing the new Prove-it sepsis check yielded a high sensitiveness and specificity, and identified bacterial species an norm of 18 hours faster than the current gold-standard system. Clinical sensitiveness and specificity of the check were 100 % for MRSA bacteraemia. This check is besides suited for wide pathogen sensing with a high grade of truth. The check gave few false-negative and false-positive consequences. The writers conclude that comparatively few isolates of MRSA were identified, but this assay platform could accurately distinguish the pathogen from other staphylococcus. This check could ease fast and earlier evidence-based direction for clinical sepsis. 2. What are the chief pieces of grounds offered in support of these decisions? Table 1 of this article indicates that the writers found that 1,807 of 2,107 ( 86 % ) positive blood-culture samples included a pathogen covered by the check. The most common bacteriums identified were E.coli, S.epidermidis, and S.aureus. Harmony between the two methods varied, dependant on the being ( shown in Table 2 ) . Evidence revealed that the check achieved 100 % sensitiveness and specificity for MRSA. Thus the writers concluded that this platform could accurately distinguish this being from other staphylococcus. The check is suited for wide pathogen sensing because it quickly identifies more than 50 species of Gram-positive and Gram-negative bacteriums that cause most instances of sepsis, with high truth. Table 4 shows that 3284 samples were analysed, because 29 samples were excluded due to operator or proficient mistake, and five because of trying mistake. They found that the check had a high clinical sensitiveness of 94.7 % and specificity of 98.8 % . Overall, 1.6 % and 3 % of the assay consequences were false-positive and false-negative, severally. Thus the writers concluded that the check gave few false-negative and false-positive consequences. Table 5 shows grounds of the 52/3318 ( 1.6 % ) false-positive consequences obtained by the sepsis platform. 94/3318 ( 3 % ) samples were considered as false-negative because sensitiveness was deficient or PCR multiplexing capacity was exceeded. It was concluded that this check could place bacterial species faster than conventional civilization based method, because the turnaround clip for samples had a shorter average clip to ensue for the sepsis check than for the mention method when 39 samples were compared. The average clip difference was 18 h 19 min. Assay consequences were by and large available within the same on the job twenty-four hours, whereas conventional civilizations required an extra one to two yearss. Thus the writers concluded that this check could enable fast and earlier evidence-based direction for clinical sepsis. 3. Discourse how the grounds presented does or does non warrant the writer s decisions? The grounds presented by the writers does warrant bulk of the decisions. The grounds has validated that the sepsis check identifies the species 18 hours faster than standard speciation methods, and has achieved high sensitiveness and specificity. Evidence besides demonstrated this check to be suited for rapid wide pathogen sensing to a high degree of truth. However, the writers stated that their check could non place bacterial species in 14 % of positive blood civilizations. The assay sensitiveness is higher than the conjectural upper limit of 86 % since these samples were considered negative and used to cipher specificity. 1.6 % false-positive consequences were obtained by the sepsis check. In three samples, the conventional method showed coagulase-negative staphylococcus, while the check showed Staphylococcus epidermidis. Sequencing showed that these samples included species that have been non been antecedently involved in any cross-reaction with the check investigations for S. epidermidis. Other false-positive consequences were due to cross-hybridisation and human or proficient mistakes. In add-on, 3 % of samples were false-negative due to insuffiecient sensitiveness or transcending the PCR multiplexing capacity. 34 false-negative consequences were associated with monobacterial samples, of which 25 samples were non detected by the sepsis platform. Since these mistakes were encountered it may hold affected the consequences to some extent. The writers should hold considered these issues and justified these in their decision, and stated possible ways of get the better ofing such troubles. Furthermore, the check could non place all bacteriums covered by the assay panel in about half of the polybacterial samples. 15/60 polybacterial samples were reported as negative by the check and 45 were classified as false negatives. This suggests that the check has trouble in deciding species in polymicrobial samples and, compared to conventional methods, the check does non supply information about antibiotic susceptibleness, besides meticillin opposition in Staphylococcus aureus. Such mistakes were non rationalised in this survey. The writers did recognize some restrictions to the check. PCR elaboration method for indentifying bacteriums from blood is limited to research applications, due to the cost, public presentation of a different engineering, complications with efficiency of variable DNA extraction, amplified PCR merchandises being contaminated. In add-on, the check relies on a positive consequence utilizing the traditional blood-culture method. They noted that the check is more expensive than the conventional method, and cost-effectiveness will be assessed in a hereafter survey. However, the writers have non provided grounds to warrant these restrictions to a great extent. The writers besides need to see whether deciding these state of affairss 18 hours earlier than usual will transform into apparent clinical benefit matching to the cost of taking farther trials. This survey is a major advancement but farther probe would be indispensable before widespread application of the trial. 4. What are the deductions of this survey and what future surveies would you suggest? The information from the sepsis check could be implemented to curtail antibiotic intervention on the footing of susceptibleness forms, therefore cut down selective force per unit areas under which drug-resistant beings evolve. Fast and early species designation utilizing this check can impact of import direction schemes, for e.g. taking vascular-access devices, administering glycopeptide antibiotics, and analysis for finding possible beginnings of sepsis. This would be specifically of import for immunosuppressed patients with vascular entree devices. Taking all grounds into history, it can be said that presently the Prove-it sepsis check may non take the topographic point of conventional methods for placing bacteriums, but it could play a major portion when combined with them. Thus for future surveies I would suggest that this check should be used alongside conventional methods. The sepsis check could be implemented in developing states, and associated costs should be assessed. The writers claim that the check equipment could be modified into a movable kit run on solar power for usage in developing states. However, non many probes have been done to corroborate dependability of such statements. Frankincense I would suggest farther surveies into this field. In future surveies the writers will necessitate to see and decide the mistakes and restrictions they have encountered in this survey, to better their consequences. Writers noted that the early information provided by this check could be easy incorporated into mundane research la b work flow in primary- and secondary-care locations. Further probe is required into the platform s possible engagement in clinical consequences and direction, and its execution for fast everyday designation of a assortment of pathogens in developed and developing states. I would suggest that the check platform is customised for jobs associated with PCR multiplexing capacity in polymicrobial bacteraemia. The writers imply that the array design is flexible, leting extension of pathogen showing to other micro-organisms and molecular indexs of opposition . Thus for future surveies this check could be used to observe other disease doing micro-organisms with known variable and conserved part cistrons. Additionally, I would suggest future surveies into the usage of this engineering for measuring other biological specimens, besides blood civilizations, from patients with sepsis.

Skype A Huge Advancement in Communication Systems

Skype A Huge Advancement in Communication Systems Introduction Skype can be considered a significant advancement in information technologies because it offers a number of efficient communication devices promoting interaction between people (Skype, 2012).Advertising We will write a custom essay sample on Skype: A Huge Advancement in Communication Systems specifically for you for only $16.05 $11/page Learn More The software has a number of useful functions ensuring successful information exchange, including video calling, conference calling, calling from ordinary phones and calling from Skype to telephones (Skype, 2012). Instant messages are also possible and, people can communicate freely regardless of the distance and location. What is more important is that Skype allows communicating with friends and relatives for free. Background The emergence and development of Skype dates back to 2003 when Janus Friss and Niklas Zennstrom founded the communication system (Mohr et al., 2009). At the end of 2005, Skype wa s purchased by eBay for assisting the company to increase the number of users, as well as extend its revenues (Mohr et al., 2009). Three years later, about 276 million users all over the world communicated via Skype using free video and voice calls. However, the software owners were not satisfied with the number of registered users because of poor revenues received from the service. Main Discussion Potential Benefits Zennstrom and Friss’s invention introduces voice communication of exceptional quality to any user having Internet connection all over the world. Easy download and installing is among the main benefits of the Skype software. Other than that, the program ensures free video and conference calls online. The software services also offer low-cost connectivity to mobile and ordinary telephones. In addition, Skype also provides a variety of features, including instant messaging, voicemail, and call forwarding.Advertising Looking for essay on communications media ? Let's see if we can help you! Get your first paper with 15% OFF Learn More Apart from these functions, the Skype has gained popularity and leadership in almost every country. According to the software founders, â€Å"†¦vision for Skype has always been to build the world’s largest communications business and revolutionize the ease with which people can communication through the Internet† (Furrer, 2010, p. 66). The program, therefore, is a good media platform which manages to fulfill the needs of registered users. Legal and ethical issues EBay, as the current owner of the Skype service, can face serious legal issues leading to the termination of service in future, despite the fact that the company’s officials reject to the possible closure of the software. Specific attention requires the licensing agreement between eBay and Joltid (Randomus, 2009). According to eBay officials were accused by Joltid for violating the agreement. The representa tives of EBay Company put similar counterclaims against Joltid. In 2009, the Skype producers started developing popular video and audio services and they were eligible for launching the service in case the licensing agreement was not concluded (Randomus, 2009). Due to the fact that introducing a new software product is quite time consuming and costly, cooperation with Joltid could significantly forward the introduction. The conflict between two companies eventually prevented eBay developers from fostering their product, despite the fact of possessing over 480 million registered users.Advertising We will write a custom essay sample on Skype: A Huge Advancement in Communication Systems specifically for you for only $16.05 $11/page Learn More Therefore, the Skype producers are concerned with their position because they should introduce the product before the decline in consumer demand. Skype producers have no doubts concerning the legality and ethically of the ir actions, but still there is a possibility of facing negative consequences because of the failure to negotiate with Joltid officials. The point is that Skype initiated the development of alternative software licensed through Joltid. The software can fail as a result the loss of functionality and, therefore, there is a potential threat to lose consumers. Security Concerns The Skype, as a vast VOIP setting, is under the strict focus in terms of security. In particular, the possibility for all people to interact via Skype does not guarantee safety because many of conversations and calls can be carried out for different purposes. According to Svensson (2006), the Skype company is able to introduce 256 but encrypt keys, which are extremely difficult to crack. The encryptions are processed on credit cart numbers during transactions. Although there are certain aspects of the software to be considered in terms of security, Skype continues improving security of communication and informatio n exchange. While talking about Skype as a world-known online social network, it is hard to consider the issues of privacy and security because the software is primarily oriented on the possibility of communicating and making calls from all over the world and, therefore, there are not actual restrictions imposed on performing such a function.Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More The most problematic issue about Skype is the possibility of seeing still images without the consent of the recipient (Rogerson, 2008). Once captured, the recipient can experience unlikely endeavors of other users to disturb and manipulate information (Rogerson, 2008). The vulnerability of Skype users is under greater threat due to the risk of using information in unsafe and questionable ways. Despite the potential challenges, there is a still a chance to protect users from possible interruptions. The security is ensured by the possibility for users to either portray or hide their profiles for people they want to talk to. The Skype also allows users to add some personal information, including gender, date-of-birth, location, and some interesting facts (Rogerson, 2008). Details about social interests and hobbies, as well as sporting interests, are also possible to fill out in a user’s profile. However, the users may leave these spaces unfilled to protect themselves from privac y interventions. Social Problems Certainly, the variety of function offered by the Skype producers allows customers to put away their cell phones. As a result, the software can become a potential rival to the producers of telephone communications and technology (Furrer, 2010). However, the Skype also introduces relatively new services that had never been practiced before. In particular, the software is better known as the most effective one in computer-to-computer communications (Furrer, 2010). Unfortunately, some of the functions offered by Skype are not always beneficial in terms of interaction and confidentiality. This is of particular concern to the information represented in a user’s profile. Further Research It has been discovered that Skype has been sufficiently considered in regards to its cost-effectiveness and usability. It has a number of unique functions that other programs never had. However, little research has been done on social value of the VoIP, as well as h ow it influences various spheres of social and cultural life. This is of particular concern to educational field since it can significantly benefit from using online communication, especially video calls and conferences. Conclusion Skype is considered as the most popular social network and communication technology offering a variety of opportunities for online users. Possibility to make video calls and creating conferences is a unique function that users all over the world may take advantage of. Despite the legal and ethical concerns, the Skype still operates in many countries because other related social networks have similar concerns as well. References Furrer, O. (2010). Corporate Level Strategy: Theory and Applications. US: Taylor Francis. Mohr, J.J., Sengupta, S., Slater S.F. (2009). Marketing of High-Technology Products and Innovations. US: Jakki Mohr. Randomus. (2009). Skype Faces Legal Issues; Possible Closure, Myce. Web. Rogerson, S. (2008). VoIP Ethics. ETHIcol in the IM IS Journal. 18(2). Web. Skype (2012). Skype Explained. Web. Svensson, P. (2006). Skype Innovation and Security. Legal and Ethical Issues with the Internet. Web.

Motivating High School Students in Singapore Research Proposal - 1

Motivating High School Students in Singapore - Research Proposal Example Most students believe in efforts and ability for their school achievement, and they wish to strike a good balance between achievement extremes. (Bandura Albert, 1995, p 53) Motivation does not come naturally. Students need constant efforts because many of their school policies discourage their efforts, they also have to study on few incentives, they are affected by peer pressure, and most at times, their intentions tend to backfire. Students, therefore, need to be taught on how to combine perspiration with inspiration in order to attain higher grades. They should be used to higher standards and expectations, as well as trying to persuade them to work hard. They need to get the right signals concerning what the purpose of education and achievement is. Teenagers, on the other hand, need to be encouraged to have a good social life, to learn, focusing on getting a good job and pursue other important aspects of life. We need to understand that there is a lot of educational mediocrity, hence work on making sure that students focus on academic learning as their number one priority. They should not be allowed to create learning schedules because peers do not lo ve reading, hence accord it for one hour. (Bandura Albert, 1995, p 53) One has to be triggered to be motivated. There are always reasons as to why people engage in certain kinds of behavior, and that is what is known as motivation. Volition is another important thing in life as a student. This is the process of cognition used by individuals in order to take a certain course of action. It goes hand in hand with motivation, and it occurs consciously, then converted to a habit over some time. Completion of high school has been rated as a necessity in life, as well as in any job market of Singapore, and this should be made known to students. It has been evident that even schools give ambivalent messages as to why academic achievement is important.  

Diplomacy in the international system Essay Example | Topics and Well Written Essays - 3500 words

Diplomacy in the international system - Essay Example ubmitted at the outset that within the current framework, the globalisation of world politics and the complex nature of international relations in the contemporary environment has meant that increasingly the dynamic of international relations is intrinsically dependent on where the balance of political power lies within the international framework (Siracusa, 2010). As a result, the role of diplomats in contemporary international relations is very wide and can often take a multifaceted role depending on the priority of state objectives (Siracusa, 2010). Indeed, Randin comments that: â€Å"one aspect of the existing literature on co-operation in the international relations context is that most of it stems from a view of international relations that often fails to take into account security challenges other than those posed by states to states† (2006, p13). Accordingly, on this basis it is argued as a central proposition in this paper that the role of diplomats is fundamental not only as a method of facilitating co-operation between states; they also serve as important tools in implementing state objectives. In turn, the extent of diplomatic influence will be intrinsically dependent on where the balance of power lies within the international framework as evidenced by the post September 11 system of international relations (Baylis & Smith, 2005). As such, in reviewing the contemporary relevance and role of diplomats, this paper will review international relations theory and highlight the gap between theory and reality due to the multifaceted and wider roles falling within the ambit of diplomacy duties within the contemporary socio-political framework of international relations (Baylis & Smith, 2005). With regard to the theoretical models, a central theory in international relations is realism, which developed in the aftermath of the Second World War as reflected by the United Nations Charter, which focuses on mutuality of obligations in preventing a repeat of the