Vietnam War Essay Example | Topics and Well Written Essays - 750 words

Vietnam War - Essay Example For American warriors it was extremely troublesome even to move in wilderness. They needed to utilize uncommon instruments like blade to move starting with one spot then onto the next. So as to make due in wilderness Americans needed to catch the entire settlements. Subsequently Americans lost much in this war. The interests of the both American and Vietnamese officers were not considered by the Vietnam War initiators. The issue lied in the way that numerous Americans were against the war just as Vietnamese. They composed strikes and gatherings committed to the inquiry. Different nations of the world additionally were not satisfied with what was going on as the war, which began because of the political interests, prompted the passing of several quiet residents. In addition, a significant number of these residents gave American officers help. The United States didn't consider the political results of their military activities on the region of Vietnam. All things considered, the objectives of the war are as yet dubious. Troopers themselves couldn't comprehend what they were battling for. Vietnamese were more vulnerable as far as military powers, yet they were more grounded intellectually in light of the fact that they realized that they simply needed to protect. Today everyone thinks about the immense military capability of the USA: even a little youngster consistently can see present day American military methods and strong troopers on TV, in magazines, motion pictures, PC games. It appears that military powers of the United States can do everything: help different people groups in their battle with silencers, kill risky psychological oppressors, carry harmony to hazardous districts and furnish them with soundness. The American military powers were not less incredible in 1970, yet they despite everything figured out how to bomb the war with little lacking state †Vietnam. In this disappointment preferences assumed not the last job. American warriors were viewed as legends, the crucial which is to shield poor and denied. In any case, War in Vietnam wrecked these

Analysis of A Good Man is Hard to Find essays

Investigation of A Good Man is Hard to Find papers Flannery O'Connor's A Good Man is Hard to Find is character driven. To start with, she presents the characters in a way that permits the peruser to see what's more, comprehend the character. However her utilization of portrayal is more than acquainting the character with the peruser. She successfully utilizes her characters to represent truth, the human issue which is widespread. Through portrayal she gives her work imperativeness, permitting the work to take on its very own existence. In A Good Man is Hard to Find, O'Connor gives the job of representing truth and the job of adding imperativeness to the piece using the principle character of the story, the grandma. Flannery O'Connor's characters in A Good Man is Hard to Find are entertaining and run of the mill of the country South. Anyway the characters are shallow what's more, appear to be bereft of any kind of otherworldliness. She depicts the characters in her accounts as poor, harassed in both psyche and body, [with] little-or at best a contorted feeling of otherworldly reason (Polter). Other than utilizing portrayal as allegories to different things, she effectively utilizes the strategy to cause perusers to feel as though they are in a similar stay with the individual. Her portrayals are not extravagant and are woven into the story at the exact point where a quality or physical depiction ought to be made known to the peruser. She additionally utilizes different characters to help paint an image Instances of portrayal of the grandma that gives the perusers a firm perspective on the individual starts in the main sentence of the story, O'Connor presents the grandma with, the grandma would not like to go to Florida. She needed to visit a portion of her associations in Tennessee. . . (O'Connor 117). From this section, O'Connor is presenting her perusers to a lady who attempts to control the family, however doesn't. O'Connor moreover depicts the grandma in the primary passage however utilization of exchange. Perusers immedi... <!

Limits to Growth in Elite Sport :: Sports Sport Athletics Essays

Cutoff points to Growth in Elite Sport Theoretical: The motivation behind this paper is to talk about a portion of the moral ramifications and issues in first class sport as it draws nearer to the human execution limit. Present day tip top game must be seen on the foundation of the possibility of methodical advancement. The Olympic witticism, 'citius, altius, fortius'- quicker, higher, more grounded gives an exact centralization of this thought. Present day sport is likewise impacted by the liberal thought of a free market where entertainers can perform, contend and be remunerated by execution. In any case, one may inquire as to why and how competitors are happy to chance their wellbeing and even their life on the free market of game when they do the extraordinary: push limits, break records, set new norms, grow new occasions. This paper examines what might be the outcome as game advances toward the restrictions of human execution. The moral spotlight on the improvement of the first class game ought not be confined to the individual competitor, however ought to likewise incorporate the different frameworks that make up world class sport. Different on-screen characters, similar to mentors, pioneers, supports, clinical staff, administration individuals, and so on., are participating in a similar turn of events. One issue in the advanced setting is that society is isolated into various good segments. What is acknowledged in amusement or workmanship may not be acknowledged in sport. It is proposed that we ought to build up a typical ethic for all exhibition focused exercises like music, painting, science and research, gymnastics and tricks, acting, top legislative issues and business. Or then again one could incorporate all circumstances and occasions where individuals are put under extraordinary pressure and need to perform well, such as during undertakings, in optimistic helpful work, during risks, and fiascoes. Simultaneously, one ought not build up a kind of tip top ethic. We need another ethic that characterizes the moral resilience level in first class sport and that additionally focuses to a portion of the opportunities for advancement of both character and temperances under extraordinary tension. Presentation The Olympic proverb  «citius, altius, fortiusâ » - quicker, higher, more grounded - gives an exact concentrate of the solid confidence in endless advancement. To break obstructions, as far as possible, is significant and focal in world class sport; to be the first under 10 seconds on 100 meter run for men, the first under 4 minutes in a single English mile, the first more than 6 meter in shaft vaulting or the first more than 9 meter in long hop, etc.

My Dream to Become a Musician - Free Essay Example

From a tender age, having heard stories about my grandfathers career as a play-by-ear pianist, I have had a passion for music and determination to pursue a career as a musician. I first fell in love when I was four. That was the particular year my father signed me up for piano lessons. I still remember touching those ivory keys with reverence, feeling excited and happy that I would soon be playing like those sweet familiar melodies (my grandfather used to play) myself. To my surprise, however, my teacher handed me a set of Beginners books instead of setting the score for Fur Elise on the piano that stood right in front of me. I had to read through the Book of Theory, learn to read the notes of bass and treble clefs, and practice. I remember how my palms arched as if an apple were cupped between my fingers, hitting pone, not at a time. It took me a few years of theory and repetition before I received my first-full length classical piece, which was a sonatina by Muzio Clementi. I diligently followed the laid down directives of the composer and practiced the new piece every day. I played each staccato note crisply and hit every crescendo and each decrescendo dutifully. I performed the piece gracefully for my teacher and lifted my hands with triumph and flourish after I was done. However, instead of my teacher clapping, she gave me a serious look and took my hands in hers.My dear, music, she said,is not just memorization or fingers. Its not just technique. It comes from the heart. That is how I discovered my passion for music and arts. Having worked tirelessly to gain practical and academic experience, in the field, Im confident enough that I possess the ability to pursue and succeed at graduate level. In school, I have performed exemplarily in a range of subjects. I showed my ability and motivation by taking my high-school diploma months early. I have best performed particularly in musically related subjects. During the high school years, I played the piano in church services and attended major rallies where I got the opportunity to share my talent and sing to the audience while playing the piano. To spice up things for myself and the congregation, I took to experimenting, where I paired the written melodies with harmonies and chords of my creation. I seldom played a song the same manner twice; the splendor songwriting, of improvisation, is that it impacts as muchfeeling as it is logic. From then onwards, I deeply fell in love with music as an art, and the passion grew daily. It was then when I realized that the foundation on good songwriting and improvisation was simple, and it all required determination and the will to achieve. As much as I enjoy and would like to pursue music, it has been part of me. It defines who I am, and how I see things in life. As with anyone pursuing a career in the field, studying music theory and various instruments has established a significant element of my extra-curricular activities. My main instrument now is the alto saxophone, in which I have attained a distinction with an A. My passion for woodwind instruments stretches from playing the clarinet, for which I achieved a B, with my broader interest allowing me to attain a B music theory and a B+ in piano. It is sharing my love of music with others and performing that has deeply inspired me. Also, I have taken every opportunity to acquire experience where possible. Currently, I am the principle saxophonist in various local orchestras. Moreover, I fill in the role of a principal clarinetist where necessary. This experience has offered me the opportunity to perform in a wide range of contexts and venues, including concerts at numerous fundraising events and Symphony Hall. I also play a range of smaller bands within my community, covering every type of venue and performance, from busking to the residential homes. I have begun playing with a functional band more recently, covering bass sections in a range of covers. By broadening my experience in various styles, it has improved my arrangement abilities by practicing the relevant portions from the recordings by ear. I feel as though some of the life experiences have more than ever, prepared and propelled me to pursue a graduate degree in a large, diverse institution, like the Campus in question. I have previously attended a very small school, which was great. However, I wanted to meet people and work with them in a bigger setting where it will give me more opportunities. Moreover, since I was taking a dual degree major, (voice and music ed.) it was nice, but it was hard at the same time. So, by applying to this school for a voice major only, I want to focus on singing, and see where my limits are. I do find joy in teaching, kids, but I want to give myself a chance to share the joy in performing with the audience. As with any major, I am well aware that time management, passion and the ability to organize myself can pay off more than anyone would ever imagine. The school is famous for offering a high quality unique blend of intellectual and practical study. I would love to be part of the fraternity in which I will receive an introduction to musicology and the music industry at a specialist level while laying a firm foundation for my career in these and other related areas. I desire to be an imaginative, well-informed and technically sophisticated musician, who can adapt to a wide range of present and future technological and societal advancements. I am competent that this experience will give me a top-notch experience in teamwork, effective communication and individual motivation among other transferable skills sought after by employers. While my love for music may dominate both my extra-curricular and educational activities, I also find time to incorporate my desire to play an essential role in my community by arranging regular fundraising events. I also have a passion for traveling, with a boundless curiosity about the world, having traveled to various countries both with family and school. As my achievements in the field suggest, I am a dedicated and hardworking student with the ability, drive, and passion to make a real contribution as a musician. Having worked hard to attain the relevant academic knowledge to ensure that I can perform unquestionably throughout my graduate study, I believe that my skill in performing and sharing my enthusiasm with others by singing, playing and teaching, that will keep motivating me to achieve my targets and goals in the field.

Clock Tower Film Analysis - 1572 Words

On August 1, 1966, former marine sharpshooter Charles Whitman rode the elevator to the top of the clock tower at the University of Texas with a high-powered sniper rifle and other deadly assault weapons and opened fire on the civilians below him. He held the University of Texas campus hostage for 96 minutes. Tower (2016), a documentary by Keith Maitland, sheds light on America’s first modern gun massacre. The documentary retells this story through archival footage of the event, animations, and interviews. The animations are rotoscoped, meaning they are traced over motion picture footage, frame by frame. In addition, the interviews are modern-day recollections from survivors, officers, and several bystanders who risked their own lives to†¦show more content†¦Unlike the other survivors, Claire endured most of the 96 minutes of the shooting. She laid, bloody and wounded, on the pavement of the South Mall for the majority of the time before eventually being rescued. Maitl and uses footage and animations to tell her story. Archival footage and animations model the two types of evidence, historical and fictional, presented and discussed by Bill Nichols in Representing Reality: Issues and Concepts and Documentary. While Nichols argues that fictional evidence is insignificant when put up against its historical counterpart, both are effective components of Tower. The example of Claire shows how both are used to their fullest potential. One of the most important aspects of Tower is that you, as the viewer, feel like you are at the University of Texas at the time of the shooting. This is due to the use of historical evidence. The archival footage and photographs give the viewer a visual (or visuals) to reference when discussing or thinking about the incident. As Nichols says, â€Å"They [historical videos, photographs] become pieces of evidence demonstrating the physical look of a historical event in a way no fictional likeness can ever duplicate however close its approximation† (117). This is, according to Nichols, why historical evidence is such an important aspect of documentaries. One piece of historical evidence presented in Tower is footage of then-17-year-oldShow MoreRelatedThe Convergence Of Old Media With New Media1603 Words   |  7 Pagesmedia through the examination of their uses within the film â€Å"Johnny Mnemonic† (Longo 1995). Along with convergence theory, this essay will touch on Dys topianism, Vincent Mosco s â€Å"Myth†, and the notion of Symptomatic technology. It is the intention of this paper to cover each topic in turn, using them to pick apart and examine the sample film. Johnny Mnemonic is the 1995 film adaptation of William Gibson s short story by the same title. 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Usually people make assumptions about a person’s beliefs or behavior based on a single cultural indicator, especially race or ethnicity, when in reality, a person’s cultural identity is a complex interlace of all the cultural groups he/sheRead MoreCoffee and Crisis Management Team21317 Words   |  86 Pagesconvenient drive-thru or off-highway stores, or in highly frequented establishments such as travel plazas, colleges, or airports. Starbucks also recognizes the desire for a relaxing atmosphere, and Starbucks Entertainment of fine music, books, and film are available for pleasure or purchase at stores, online, and iTunes. The Starbucks brand has grown beyond coffees, offering rich blends of Tazo teas, Ethos water, and cool blended beverages as well as delicious bakery, treats, and Starbucks merchandiseRead MoreHospital Management Information Management System13053 Words   |  53 Pagesimpediment in the way of modernization of the hospital. [2] The present system of BIRDEM is not computerized. It uses computer for some of the purposes, (like in Diagnostic center) but the system is not integrated. A lot of patients come here round the clock. At first, all the patients have to come to the hospital reception. It is like an inquiry center. All the new patients come to this place for information. After that they are referred to one of the three sections - the Outdoor Counter (one for eachRead MoreMarketing Strategy of Samsung Mobile17504 Words   |  71 PagesSamsung rise as an international corporation. Not only did it acquire a number of businesses abroad, but also began leading the way in certain electronic components. Samsungs construction branch was awarded a contract to build one of the two Petronas Towers in Malaysia, Taipei 101 in Taiwan and the Burj Dubai in United Arab Emirates, which is the tallest structure ever constructed. In 1996, the Samsung Group reacquired the Sungkyunkwan University foundation. In 1993 and in order to change the strategy

The Position Of Public Relations Officer - 1073 Words

XYZ Enterprises wish to conduct an interview to fill the position of Public Relations Officer. The company is committed to adding a progressive, ambitious, result oriented, and flexible person to join our dynamic team. Public relations officer ensures that the information and the communication strategies of the organization that presents it to the clients, public, and other stakeholders are evaluated. They promote smooth information flow in the organization (Botan Hazleton, 2010). Responsibilities ïÆ'Ëœ Preparing the cost budgets of public relations programs ïÆ'Ëœ Managing the opinions of the public regarding the company ïÆ'Ëœ Developing and implementing the organization’s communications strategies and advising the company regarding the†¦show more content†¦Ã¯Æ'Ëœ Ability to be flexible and work long hours. ïÆ'Ëœ Ability to perform in the different cultural environment. ïÆ'Ëœ Honest, focused, determined, resilient, industrious, and patient. ïÆ'Ëœ Ability to meet tight deadlines and produce quality work with less supervision. ïÆ'Ëœ Experience of more than three years in a busy working environment. Selection Strategy Plan The applicants for the position will undergo various processes before being selected to join our team. The process will entail a face-to-face panel interview to determine the candidate who meets the requirement of the position. . A search committee of five members will form a panel charged with the responsibility of interviewing all candidates and selecting the best candidate. Coordination with the Five Member Selection Panel The section committee consisting of five employees will help in conducting the interviews and selecting the best candidate for the position. A selection panel will be formed by the committee comprising the representatives from each department within the organization. It will ensure equal representation of every department leading to the selection of the best candidate (Yate, 2013). Responsibilities of the Five Member Committee ïÆ'Ëœ Assist in designing interview questions. ïÆ'Ëœ Conduct a cross-examination of the resumes and other credentials of the applicants. ïÆ'Ëœ Forming part of the interviewing panel. ïÆ'Ëœ Develop appropriate selection strategy. ïÆ'Ëœ Determine the remuneration package

Towards Elimination Measles Susceptibility in Australia and 17 Europe

Question: Discuss about the Towards Elimination For Measles Susceptibility in Australia and 17 European Countries? Answer: Introduction Both Measles and Pertussis are infectious diseases that mostly affect small kids. Measles affects the body of the children and Pertussis is a strong cough that can remains up to 100 days. Both the diseases are present in Australia and other parts of the world. In terms of global environment, it can be said that the problem and issues with these diseases is more grave and serious in developing world as compared to developed world. The good thing with these diseases is that none of these diseases in incurable. There exist vaccinations in the market that should be given to children. The vaccinations are widely available in Australian and other markets. It is often said that vaccination is more effective in case of Pertussis as compared to Measles. The vaccination of both the diseases can help to develop a system immune to the bacteria of these diseases (Siedler, 2008). There exist some fundamental differences in these two diseases. The differences exist in terms of the attack of the att ack from these diseases and the after-effects and the risks. The objective of this paper is to compare and contrast thee two infectious diseases. The analysis of these two diseases is done based on clinical manifestations, incidence or occurrence within Australia and worldwide, transmission and risk of acquisition to Health Care Workers (HCW) etc. Analysis One of the interesting facts about the health and safety of children in Australia is that, although the overall proportion of young children fully immunized against the major infectious diseases has increased, the proportion of six year olds in 1989-90 who were fully immunized against whooping cough (pertussis) had decreased since 1983. With respect to Measles, it can be said that awareness about this disease has increased in Australia and people are more cautious about this disease (Franklin, 2011). Today, people are informed about Measles and they would want their kids to take vaccination. Some of the point of differences between Measles and Pertussis can be discussed as: Awareness level in Australia It can be said that the awareness levels of Measles in Australia is higher than the awareness levels of Pertussis. One of the reasons for this is the fact that Measles is a dangerous diseases and it take a lot of time to recover from Measles. Moreover, this disease also leaves a lot of scars on the body that may even look bad for months. Therefore, parents are particularly cautious about this disease and their objective is to ensure that their kids should take vaccination in the early age only. Pertussis is often connected to the cough in kids. It can be said that it is often difficult to diagnose this disease unless it reaches an alarming stage. The awareness level of Pertussis in Australia is not as high as awareness level of Measles. However, several healthcare communities have acknowledged the importance of this awareness and they have initiated several awareness programs and campaigns to spread the word about this disease. Clinical Manifestations One of the important differences between these two diseases is the time when vaccination is provided. The vaccination for Pertussis is typically provided at the age of 2 months and the vaccination for Measles is usually provided at the age of 12 months. The vaccination of Measles requires some internal resistivity from individuals, therefore this vaccine is provided at the age of 12 months (McIntyre, 2007). There are different levels of vaccination and immunity for Measles and Pertussis. It is important that kids should get the complete vaccination for both of these diseases. The complete vaccination for Measles in Australia is in good stage as compared to complete vaccination for Pertussis. The patients for these diseases are generally kids that exhibits the same nature and behavior. Incidence or occurrence within Australia It can be said that government of Australia realizes the seriousness of both these diseases. One of the interesting facts is that between 1983 and 1989-90, due to the introduction of a combined measles/mumps vaccination, there was a rise in the proportion of six year olds fully immunized against measles (Palasanthiran, 2009). However, during the same period there was a decline in the proportion fully immunized against whooping cough.At a global or international level, it can be said that Australia is placed better than several other countries where Measles and Pertussis is a serious threat. The incidence or occurrence of these diseases has reduced in Australia. It is expected that this reduction would continue in future. It can be said that the information, education and awareness have played a key role to reduce the incidence or occurrence of these diseases within Australia. The government has realized the importance of education and awareness levels and it has developed and launche d several programs and plans along with private players and non-profit organizations (Aratchige, 2008). Today, the good thing is that the vaccination of both of these diseases is easily available. The only differentiating factor is that it is difficult to analyze the factors responsible for Pertussis. In this disease parents of the kid have to be more cautious. Transmission and risk of acquisition to Health Care Workers (HCW) One of the most important stakeholders in any plan associated with the vaccination or treatment of Measles and Pertussis are health care workers. These are the people who would work day and night to ensure that kids do not become affected to this disease and even if they become they get the best treatment (Durrheim, 2007). With respect to Measles it can be said that it is highly contagious disease. It is always risky for health care workers to treat or to provide support to kids affected with Measles. The same is the case with Pertussis as this disease is also highly contagious disease. This disease also posses certain challenges and risks to healthcare workers. It is important that all the healthcare workers should have taken vaccination for these diseases, as these diseases could also be life threatening for healthcare workers. Management of spread within the communityandwithin the health cares setting It can be said that the community in Australia is aware about the harmful affects of these diseases. Community is aware and agile. In the last decade or so, social networking channels have also increase the awareness levels of community. Today, the schools also play an important role to spread the message about the importance of vaccinations in schools. The resistivity of small kids is generally low and there is a chance for this disease to spread in school or open environment. Therefore every parent should accept its moral responsibility to get their kids vaccinated for Measles and Pertussis. Both of these diseases are not the new diseases in the society. Australian government has also provided complete support to community in order to develop programs and plans to increase the awareness level. There is a community interaction plan that is typically developed for women in Australia. The community can find out about the Measles disease by looking at the body of the child but normal p eople often find it difficult to diagnose Pertussis among kids (Gidding, 2009). It is important that community members should help each other to spread and information and knowledge about these diseases. It is expected that the condition of Australian community can be further improved with effective and efficient communication plan. Conclusion The above paper discussed the disease of Measles and Pertussis in Australian context. With the above discussion it can be said that both of these diseases are highly contagious that influences the life of kids as well as the life of healthcare workers. Generally these diseases are not life taking but there would be exception, especially with Pertussis because it is difficult to identify this disease in the beginning. One of the ways Australian community has moved forward and has overcome the issues of these diseases is by developing the vaccination for these diseases. The vaccination has ensured that kids can develop a resistivity among these viruses. It can be said that the risk associated with these diseases have certainly reduced in recent times but this risk has not been eliminated altogether. It is expected that Australian government would continue to support community and workers in order to completely eradicate these diseases. References Andrews, N., Tischer, A., Siedler, A., Pebody, R. G., Barbara, C., Cotter, S., ... Griskevicius, A. (2008). Towards elimination: measles susceptibility in Australia and 17 European countries.Bulletin of the World Health Organization,86(3), 197-204. Aratchige, P., McIntyre, P., Quinn, H., Gilbert, G. (2008). Recent increases in mumps incidence in Australia: the forgotten age group in 1998 Australian Measles Control Campaign.Med J Aust,189(8), 4. Bowen, A. C., Ferson, M. J., Palasanthiran, P. (2009). Consequences of an unrecognized measles exposure in an emergency department.Emergency Medicine Australasia,21(6), 491-496. Beard, F., Franklin, L. J., Donohue, S. D., Moran, R. J., Lambert, S. B., Maloney, M. E., ... Selvey, C. E. (2011). Contact tracing of in-flight measles exposures: lessons from an outbreak investigation and case series, Australia, 2010.Western Pacific Surveillance and Response Journal,2(3), 25-33. Durrheim, D. N., Kelly, H., Ferson, M. J., Featherstone, D. (2007). Remaining measles challenges in Australia.Medical Journal of Australia,187(3), 181. Gidding, H. F., Wood, J., MacIntyre, C. R., Kelly, H., Lambert, S. B., Gilbert, G. L., McIntyre, P. B. (2007). Sustained measles elimination in Australia and priorities for long term maintenance.Vaccine,25(18), 3574-3580. Heywood, A. E., Gidding, H. F., Riddell, M. A., McIntyre, P. B., MacIntyre, C. R., Kelly, H. A. (2009). Elimination of endemic measles transmission in Australia.Bulletin of the World Health Organization,87(1), 64-71.

Synopsis Of A Clockwork Orange Essays - English-language Films

Synopsis Of A Clockwork Orange Synopsis of A Clockwork Orange In A Clockwork Orange, the main character is that of a mildly young child of 15 who, along with his fellow friends, or Droogs, partake in evenings of Ultra-Violence. Ultra Violence consists of random beatings, theft, destruction, and rape. The main character, Alex, is the self-proclaimed leader of the pack, and makes judgment on their actions pending on his mood. His Droogs eventually find themselves under his direct rule, following his every word, and decide to challenge his authority. The three Droogs (Dim, Georgie, and Pete) join Alex on his romp to a local fat farm to pillage the goods therein. Inside, Alex stumbles upon the owner of the resort, and after a length scuffle with her, ends up giving her a blow to the head with a rather large, ceramic replica of an erect penis. When he leaves the outer gates of the complex, Dim surprises him by smacking a milk bottle against his face. His counterparts escape while little Alex is left bleeding and blinded to deal with the police. Upon interrogation of Alex, he discovers that the blow he delivered to the young lady was a fatal one. He is charged with first-degree murder and sentenced to 14 years in prison. While there, he befriends the resident minister and becomes a helper to his service. The minister, Alex soon discovers, is a part in a new form of treatment that is trying to be implemented prisons to help cure inmates from committing acts of violence. Through luck and discussion with the higher officials in the prison, Alex is chose to be a guinea pig for the experiment, and is sent to become inoculated from violence. The treatment consisted of Alex being strapped down to a chair in front of a cinema screen, having electrodes attached to his head, and being kept focused by small pairs of clamps used to disable his ability to blink. This, along with the injection of an experimental serum, is monitored whilst he views movies of UltraViolence. The serum leaves him vulnerable to his surroundings, which are destructive films, and induces such feelings of helplessness, fear, and near-death paralysis, similar to that of drowning. Alex soon associates this feeling of distraught with the violence, and with the background music being played throughout the entire ordeal: Beethoven, Alex's main love. The final result is that whenever Alex is confronted with either violent acts of any kind, or the sweet strings of Ludwig Van, he is soon on his knees in pain and agony. When he is released, his parents abandon him. He meets up with a few members of his old gang that have turned into crooked cops, and with their newfound power and long-lasting loathe of Alex, they beat him much and leave him for dead, this of which brought on the sickness that he was conditioned for. Stumbling in the dark for help, he comes across a polite looking residence that looked vaguely familiar. Eventually, Alex realizes that he is in the presence of a former victim of his, but believes that the owner would not recognize him. To his dismay, the author did recognize him after hearing Alex sing a song in a very similar fashion to the way his attackers did 2 years ago. After slipping a sedative into Alex's wine, Alex wakes up to find himself in a locked room on the second floor of an apartment high-rise. Through the floorboards, Alex starts to hear the hateful sounds of Beethoven, and goes into his sickness fits. No exits, No escapes. His only way out is to jump out of the closed window and end his life. He does just that. Alex wakes in a hospital. The author was jailed for attempted murder, and the government officials that started the program were ridiculed and harassed out of their positions. Alex finds himself broken and hurt, but his thoughts are that of the Ultra-Violence. Alex was cured and ready to live again. Aspects of Psychology In A Clockwork Orange, Alex is portrayed as two different people living within the same body. As a mischievous child raping the world, he as seen as filth.

Free Essays on DNA Testing

DNA will let a Montana man put prison behind him, but questions linger By Adam Liptak, NY Times National Report, Tuesday, October 1, 2002 This article reports the news of a Montana man ¡Ã‚ ¯s release from prison, after serving 15 years of a 40 year sentence for raping an eight year old girl. Jimmy Ray Bromgard was wrongly convicted based on the testimony of the manager of the state ¡Ã‚ ¯s crime laboratory, who assigned a quantitative value to the possibility that hairs found at the scene belonged to the defendant, when such quantitative measurement had not been scientifically established. The victim was not able to say with any certainty that Mr. Bromgard was the man who raped her, and there was no other evidence to link him to the crime. The laboratory manager, Arnold Melnikoff, testified that the hair found at the scene was indistinguishable from the defendant ¡Ã‚ ¯s sample hair, and the possibility of that occurring was 1 in 10,000. Mr. Melnikoff has acknowledged that there has never been a thorough study that would allow the kind of quantification he used, and that his figures were based on his personal experiences. Mr. Bromgard ¡Ã‚ ¯s attorney has asked for an audit of the cases in which Mr. Melnikoff testified. The danger that he gave similar misleading testimony in other trials, or that because he set the tone for the rest of the lab employees, others under his supervision might have given misleading testimony, is troubling. Mr. Bromgard was also the victim of careless lawyering. His court appointed lawyer only met with him once, never prepared him for testimony, nor challenged any of the state ¡Ã‚ ¯s evidence. He promised to appeal the decision, but did not. The state of Montana and several of its counties have been sued by the American Civil Liberties Union for failing to spend enough money to ensure that poor defendants receive adequate representation. Since Mr. Bromgard ¡Ã‚ ¯s trial, some of the counties have res... Free Essays on DNA Testing Free Essays on DNA Testing DNA will let a Montana man put prison behind him, but questions linger By Adam Liptak, NY Times National Report, Tuesday, October 1, 2002 This article reports the news of a Montana man ¡Ã‚ ¯s release from prison, after serving 15 years of a 40 year sentence for raping an eight year old girl. Jimmy Ray Bromgard was wrongly convicted based on the testimony of the manager of the state ¡Ã‚ ¯s crime laboratory, who assigned a quantitative value to the possibility that hairs found at the scene belonged to the defendant, when such quantitative measurement had not been scientifically established. The victim was not able to say with any certainty that Mr. Bromgard was the man who raped her, and there was no other evidence to link him to the crime. The laboratory manager, Arnold Melnikoff, testified that the hair found at the scene was indistinguishable from the defendant ¡Ã‚ ¯s sample hair, and the possibility of that occurring was 1 in 10,000. Mr. Melnikoff has acknowledged that there has never been a thorough study that would allow the kind of quantification he used, and that his figures were based on his personal experiences. Mr. Bromgard ¡Ã‚ ¯s attorney has asked for an audit of the cases in which Mr. Melnikoff testified. The danger that he gave similar misleading testimony in other trials, or that because he set the tone for the rest of the lab employees, others under his supervision might have given misleading testimony, is troubling. Mr. Bromgard was also the victim of careless lawyering. His court appointed lawyer only met with him once, never prepared him for testimony, nor challenged any of the state ¡Ã‚ ¯s evidence. He promised to appeal the decision, but did not. The state of Montana and several of its counties have been sued by the American Civil Liberties Union for failing to spend enough money to ensure that poor defendants receive adequate representation. Since Mr. Bromgard ¡Ã‚ ¯s trial, some of the counties have res...

Employing Strategy in a Competitive Environment Essay

Employing Strategy in a Competitive Environment - Essay Example Strategic management is essential in necessitating business both short term and long-term development and expansion. However, business professionals have asserted that the formulation and implementation of a working business strategy is an extremely complex process that requires an all-inclusive mechanism. Moreover, consistent evaluation of the company’s strengths, weaknesses, threats and opportunities have as well proved to be very productive and instrumental in the entire process of formulating a workable strategic management plan. This essay will therefore create an environmental scan for the Panera bread company indicating the most significant environmental threats. Panera Bread is a chain of cafe and restaurants in Canada and United States of America. The company’s headquarters are situated in Sunset Hills, Missouri. The Panera Bread also has a bakery for producing fresh breads and other bakery products. Apart from selling breads and other bakery products, Panera B read sell other products including cold sandwiches, muffins, bagels, soups and salads. Moreover, restaurant businesses in modern markets have proved to be very complicated and competitive. Over the years, the industry has encountered a consistent flow of new entrants that result in increased struggle for any company to make profit. Therefore, the Panera Bread Company has received consistent competition at all levels including specialty foods as well as fast casual dining. The main competitors of Panera Bread are Subways, Starbucks and McDonald’s. Despite the three main competitors, Panera Bread also encounters lively competition from other competitors at local, regional and national level. Increased competition has a negative impact on the company’s market share and revenue. As a result, to sustain its profitability, Panera Bread ought to frequently revisit and amend its menu to attract and sustain new and regular customers, fulfil the ever-changing customer demands an d preferences, as well as reacting and responding to various seasons of the year. By consistently changing its menu, Panera Bread would have an advantage over their competitors such as subways and McDonald who do not always change their menu forcing customers to loss interests in their products and services. In addition, in restaurant industry, there is no perfect substitute for food and drinks. Therefore, there is a relatively limited threat on food preparation. However, due to the existence of different operational and cultural background, Panera Bread Company is sometimes compelled to change their coffee selection to meet customers’ needs and cultural demands. Consistent change of coffee selection has emerged to be a very expensive and complicated process for Panera Bread restaurant (Panera Bread Company, 2012). Moreover, the company has created an atmosphere that encourages consistent interaction and consultation among all players in the organisation including the company ’s customers. To advance the competence of its employees, the company’s management is as well known for holding consistent strategic meetings with their employees and loyal customers. However, to counter the emerging alternative such as working from home, the company should offer an accommodating atmosphere to its employees in order to facilitate effective and uninterrupted working environment. Moreover, the limited barriers to new entry in restaurant markets have significantly increased in the market. It is

Unique Properties of Money Case Study Example | Topics and Well Written Essays - 250 words

Unique Properties of Money - Case Study Example Pouches of mackerel acted as money in prisons after cigarettes were banned by the prison authorities Pouches of mackerel were easily transferable from one place to another meaning they were portable. Cans were banned by wardens as a means of exchange, so prisoners turned to plastic pouches of mackerel. These were easily transferable around prison walls. Just like ideal money, the pouches of mackerel, plastic or can, were durable. They could be used for a long period without diminishing in value and quality. The pouches of mackerel cost about $ 1 at the commissary. Rather than, eat them, prisoners preferred to use them as money for trade. This means that their opportunity cost is low just like ideal money. Instead of eating them, prisoners derived a greater satisfaction in using them as a means, to trade for goods and services they needed much more. Their uniform value also made them as the preferred means of exchange in prison where ideal money was not available (McEachern, 2012). Money is characterized by almost non-existent fluctuation in value. The pouches of mackerel acted simil arly as their value remained uniform over a length of time. Similar to ideal money, the pouches of mackerel did not wear out quickly, were easy to carry and move around. They could be exchanged easily to support a range of prices and had uniform quality. There were few resources tied in creating the pouches and people were willing to accept them in believe that they would hold their  value.  

Marketing 4p assigment Essay Example for Free

Marketing 4p assigment Essay INTRODUCTION 1. 0 BACKGROUND OF THE ORGANIZATIONS: Backed by more than 20 years of experience in Japan, Sushi Zanmai possesses extensive expertise for raw materials selection. Base on the nature of Business is classified as Food Beverage industry. The purpose of their business is serves the best food and services to each customers. Genuine ingredients coupled with original recipes and original taste, they provide more than 100 assortments of sushi and 100 varieties of cooked food that are authentically Japanese. They now have 10 outlets in Malaysia which is at Sunway Pramid, One Utama, Garden Mall, Low Yat Plaza, Paradigm Mall, Fahrenheit 88 and 1 Month Kiara. They have their own wedsite for customers more easily to find out the most nearby location and know what is new on that month. The main selling product is sushi other that they also have sell noodles, rice set, desserts, and beverages. That sushi of colour plate starts from RM1. 80. 2. 0 THE PRODUCT OF SUSHI ZANMAI Sushi Zanmai is originated from Japan. They are offering the combination of tangible goods and services in their business. They provide traditional Japanese foods and services on their business. They business are on direct sell foods to customers. They have serves appetiser which the Japanese meal begins with a visual feast of chilled and warm appetisers, like: Salmon roe Japanese omelette Potato Mayonnaise Sushi Zanmai created own specialties featuring the freshest, handpicked ingredients provide a fresh, contemporary spin on much-loved favourites, exquisitely tailored to suit local taste preferences such as, Sanshoku Hana Salmon Caterpillar Roll Wasabillar Roll The traditional entree consists of expertly-sliced raw fish, shellfish or mollusks, complemented perfectly by the combination of wasabi and soy sauce, and often accompanied by pickled ginger, example Salmon sashimi Toro sashimi Maguro sashimi According to survey, most of the female prefer sushi salad that the reason Sushi Zanmai products include various types of Salad to let customers choose too. As you can see the three popular salad dishes are Sashimi Salad Salmon Salad Kaiso to Tofu Salad Rolled sushi in Japanese language is pronounces maki. It usually comprises of seafood which may or may not be raw, vinegared rice and paper-thin seaweed. For example, Salmon Maki Soft Shell Crab Maki Natto Maki Follow that, they do have Temaki. The â€Å"te† in Temaki means hand is Japanese language. The Temaki sushi is two- fold. It not only refers to a hand roll that is made entirely with the hand, without the traditional bamboo mat. The cone-shaped Temaki sushi is ofeten prepared as an appetizer. Soft Shell crab Temaki Ikura Temaki Unagi Temaki Other than that, noodles are also usually customers will order it. They have provide three types of noodles one is soba which is made from wheat flour, Udon made from wheat flour, Ramen made from Chinese wheat flour and served with a wide range of soup stocks such as soy-sauce base and salt base. Sansai Udon Niku Ramen Kakaiage soba Donburi a dishes consist of a deep bowl of rice topped off with chicken, beef or seafood cooked in a variety of styles and sauces. They have, Curry Rice Unadon Ebidon In beverages, they served many types of drinks like Green Tea, Calpis Smoothies, fine Japanese Sake, Soft Drinks, Japanese Plum Wine and others. Green Tea (unlimited refill) Ichigo Smoothies Choya Extreme A dessert to end the meals. It have multiple choice as well as, Macha Macha Parfait Itachoco Monaka Stawberry Parfait For the level of the product and services, Sushi Zanmai is selling the product which is categories in actual product. They have their own brand name, design, packaging that deliver the core benefit to customers. They are selling high quality level product that most of the ingredients are import from Japan such as Salmon, tuna, sea bream, Eel and etc. Besides, Sushi Zanmai are selling the shopping product goods which is one of the important consumer goods in market. There have few reason because of Sushi Zanmai’s product is belong to shopping product. Sushi Zanmai of products is consumers purchase and consume on a less frequent schedule compared to convenience products. Normally, they opened their business inside the shopping mall and which is high class and crowded shopping mall. They will do more selective when choosing distribution outlets to sell their products. However, customers are willing to spend more time locating their products since they are relatively more expensive than convenience products and because these may process additional psychological benefits for the purchaser, such as raising customers status level within their social group. 3. 0 THE PRICING STRATEGY THAT USED BY SUSHI ZANMAI Sushi Zanmai has successfully follows the price skimming strategy when setting the price of its products. The price skimming strategy allows Sushi Zanmai to charge a price that is above the competition, but also promote frequent sales to lower the price below them. Different groups of customers are willing to pay different prices for the same product. Sushi Zanmai can sell â€Å"The Extreme† to the customers who will pay the higher price to be the first to buy and also to the bargain hunters. Finally, this strategy will emphasize the product and service quality. Sushi Zanmai sets a high initial price for its products to send a signal to customers that its products are quality and the service is excellent. Next, Sushi Zanmai also using price line and price bundle as the pricing strategies. Product Line Pricing They have selling same product of food but different categories. Every guest has different taste and love different type of cruise that the reason Sushi Zanmai has to classify as well. Certainly, different materiel of food sure is different price charging. For example: Sushi Name Ingredients Price Inari Sakura Shiitake fish floss RM3. 80 Kaki Fry Roll Friend oyster sushi roll topped with mayonnaise RM9. 80 Dragon Roll Fried prawn sushi roll topped with avocado RM12. 80 Rice Name Ingredients Price Ebidon Deep fried prawn with egg on rice RM8. 80 Chiken Katsu Curry Chicken cutlet and rice with curry sauce RM10. 80 Unadon Roasted eel on rice RM15. 80 Noodles Name Ingredients Price Tsukimi Udon or ramen noddles with egg RM6. 80 Sansai Udon or soba noodle with vegetables RM8. 80 Curry Udon or ramen noodle with chicken curry RM10. 80 Product Bundle Pricing Sushi Zanmai has offering set promotion to attract more guests to purchase their products. Set promotion is type of bundle strategy. It can let guests feel the price is lower or cheaper but just have in certain and limited lime for it, like: Chicken Keraage Don and ice lemon tea for only RM7. 90 As manager will be considered in a few points when setting the bundle pricing strategy: Customer demands, sort out which is the product of the guests prefer or like it. Customers always pursue cheaper price, Target profit; make sure will reach the target. 4. 0 PLACE OF SUSHI ZANMAI Location is very important to those in Food and Beverage industry, as the product they sell is shopping product, the customers should not be able to take far complications to reach their shop. Normally, Sushi Zanmai chooses to open their new outlet inside the shopping mall that those people visit regularly. Below as those outlets of Sushi Zanmai in Malaysia : †¢SUSHI ZANMAI, SUNWAY PIRAMID †¢SUSHI ZANMAI, LOW YAT PLAZA †¢SUSHI ZANMAI, 1 UTAMA †¢SUSHI ZANMAI, THE GARDENS MALL †¢SUSHI ZANMAI, FAHRENHEIT 88 †¢SUSHI ZANMAI, 1 M ONT’KIARA †¢SUSHI ZANMAI, PARADIGM MALL One of the outlets of Sushi Zanmai in K. L Distribution Sushi Zanmai’s distribution channel is a direct channel as they are selling their product directly to the customers. Their distribution channel is considered as a direct channel, and it is the best suitable method to do for selling sushi, udon and beverage to the customers. As Sushi Zanmai are being in food and beverage industry, the best way to serve their customers is by serving them nicely and directly. The shopkeepers who are preparing meal in front of the customers 5. 0 PROMOTION OF SUSHI ZANMAI Sushi Zanmai are using promotion methods which are Advertising and Sales Promotion. For advertising promotion purpose, they have created a web page over the internet that those people could get the information which about them with visiting their web page. Other than that, for the reasons of nowadays most of the people are having an account on facebook, so that they have created a facebook web page to be distributed among the facebook page. The facebook users or customers might do a feedback or recommendations that about them through their facebook page. Web page of Sushi Zanmai Sales promotional sets will be made to promote their products to let the customers try and enjoy their product and to create strong customer relationships by promoting personally and friendly service. Their popular promotional methods are: Have 50 % discounts for only these 4 types of items. The duration of this promotion is just for one week. Sushi Zanmai have did the promotion that shown as above. The customers will get a Chicken Karaage Don for only RM 6. 80 after finish the steps that set by them. Free RM 20 Sushi Zanmai voucher for those customers whom spend RM100 or above in any of their outlets. The duration for this voucher is just for one month. 6. 0 Improvements in 4p’strategies of Sushi Zanmai Product Sushi Zanmai should activate the strategy of product development and come up with new products from time to time as it is important to maintain the preference of the customers with the new developed products. For example, the organization can come up with new type of rice and new sushi flavour or developing new menu items in single orders such as Udon and etc. Place Shopping mall actually is a not bad idea for open a restaurant but also need to careful about the visibility. A restaurant that is located on a crowded place has high visibility. Conversely, a restaurant nestled on a not crowded place will always battle a disadvantage simply based on its location. Pricing Sushi Zanmai should be try not setting too higher price to attract more other guests purchase your product and also can earn more profit. Promotion Sushi Zanmai can also be improved by creating more value sets that prompts the customers to try out the new products made for specific period as a special promotion during particular season such as Valentine’ Day and Merry Christmas or holiday season value sets for example Advertising on TV Sushi Zanmai shoud has advertising on TV. Television is the most powerful advertising medium available. The largest corporations around the world use it to build their brands, bring customers, add credibility, and grow their businesses. Delivery Services Add delivery services. It can help a company gaining popularity and becoming more available. 7. 0 Conclusion In conclusion, i would like conclude by listing the 4p’strategies that regarding of is price, place, promotion and product. They are offering the combination of tangible goods and services in their business. In setting pricing the Sushi Zanmai is using price skimming for their products. For the place and distribution, The Sushi Zanmai is use direct as their channel. Moreover, the Therefore, Sushi Zanmai should improve its product quality and take considered action in order to improve the sales as expected.

Wedding Speech by a Childhood Friend of the Groom -- Wedding Toasts Ro

Wedding Speech by a Childhood Friend of the Groom Good afternoon, ladies and gentlemen. On behalf of the bridesmaids, I would like to thank Scott for his kind words. For once in my life, I find myself agreeing with him - they look stunning and did an excellent job today. For those of you who don't know me, my name is Jason. I’ve been Scott’s best friend for nearly 20 years. I’ve known him for a similar period. And all the time we’ve spent growing up together means that he’s had as much of a part in developing my sense of humor as anyone. So, while I have tried to make this speech funny, it’s his fault if it’s not. I have very fond memories of growing up with Scott. I’ve been his partner in crime on many a wild occasion and, in quieter times, a close confidant to whom he could tell almost anything. And I do mean anything – which has provided me with ample material for my speech this afternoon. Although I did agree not to divulge any details of the stag night, like about the Danish stripper he got chatting to in the hotel bar. So I won’t. Scott and I have done many things together during our almost life-long friendship – although they’re probably not quite as interesting to relate as the story about that Danish stripper, but I gave him my word on that one. Anyway, over the years we've built go-carts together, rode our bikes together, played football together, bunked school together, tried to... ...r. And I, as much as all of you, want that happiness for myself. Er, sorry, I mean, I want their happiness to last forever. And I do. So although I’m not actually married myself [turn to bridesmaids again], I thought it might be helpful if I offered them each a little piece of advice. Pamela: no matter how far away you are from your loved one, when you’re married, you’re never alone - because you know where my flat is. And Scott: getting married bestows upon you many, many obligations. But remember, foreplay is only optional. Ladies and gentlemen, on a final and serious note, please be upstanding and raise your glasses to my very best friend and his beautiful new wife. To Scott and Pamela.

Financial Analysis of Competition Bikes Essay

Financial Analysis of Competition Bikes Introduction   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In financial analysis a complete assessment of a business organization covering competitiveness, profitability, liquidity and stability concerns. Financial analysis of a business is undertaken by reviewing the business’ financial statements. Summarized financial statement reports are frequently presented to executives and top managers for setting up business goals as well as making decisions. Analysis of the financial statements of Competition Bikes demand evaluation of the internal operation focusing on vertical, horizontal, ratio and trend analyses and the working capital. These evaluations communicate profit margins enabling projection of budgets and restraining sales and costs potential. Annual comparison of production performance subject to profit versus overhead helps in forecasting of budgets for production ingredients on a monthly basis (Shim, J. and Siegel, J. 2009). Competition Bikes Horizontal Analysis   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This is the examination of percentage changes in comparative statements of a business. In this case, it is the evaluation of Competition Bike’s comparative statements between the year 6 and 7 as well as 7 and 8. The horizontal analysis chart helps in indicating the value of accounts payable differential in year 6 and 7 as well as year 7 and year 8. The company’s net sales soared up by 33.3% between year 6 and 7 at $1,495,000. However, net sales differential between year 7 and 8 was a negative implying that sales decreased by 15% at $897,000. Therefore, it is essential that Competition Bikes increases annual sales to reap higher profits. The value of gross profit registered was a negative figure of $266,600 equivalent to 16.3% decrease. Interestingly, the company registered a 37.5% gross profits increase between year 6 and 7 at $447,000.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The time period between purchasing of raw materials, manufacturing and distribution of goods is referred to as the operating cycle. The net period in collection of receipts from payments and sales is the cash conversion cycle for the different ingredients consumed and produced by Competition Bikes. The company witnessed a decrease in the operating cycle between years 6 and 7 from 50.52 to 48.00 days. This is explained by the increased growth of sales relative to the inventories growth rate. The cash conversion period between year 6 and 8 was relatively negative. This is because Competition Bikes Inc has a high liquidity owing to the short receivables period supplemented by a lengthy payable deferral period. It is indicative of the efficient management of the company’s resources.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The aggregate of administrative and general expenses between year 6 and 7 increased at $156,440 equivalent to 20.4% increase. However, the increase between year 7 and 8 was significantly lower at $11,004 equivalent to 1.2% increase. Still, Competition Bikes Inc operating income between year 6 and 7 increased at $191,820 equivalent to 154.6% increase. However, this parameter decreased at $318,392 equivalent to 61.9% decrease. Higher profits were registered between year 6 and 7 relative to year 7 and 8 which registered a dcrease in profits.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In addition, the company’s cash account differential between 6 and 7 was a decrease of $142,451 equivalent to 54.6%. However, this differential increased between year 7 and 8 at $326,475 equivalent to 275.4%. The net liabilities difference between year 6 and 7 was $128,620 equal to 1.2% increase. According to horizontal analysis, the total liabilities differential from year 6 to 8 was a decrease at $35,500 or 1.9% (Brigham, E. and Houston, J. 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Still, Competition Bike’s common equity differential between year 6 and 7 was a 2.9% increase equating to $119,914 increase. Horizontal analysis of the same parameter indicates a fall between year 7 and 8 equal to $2,400 or 0.1% decrease. Since year 7 and 8 registered a lesser loss comparative to the gain between years 6 and 7, Competition Bikes Inc. broke even in the former years from the aggregate of year 6 and year 7. Competition Bikes Inc Vertical Analysis   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In vertical analysis, an exploration of a company’s statement of financial position is considered to validate each element comparative to the total assets as a percentage. For the income statement, vertical analysis involves exploration of the various variables subject to total sales. This analysis helps in evaluation of the financial performance of Competition Bikes Inc with time. The tabulation below indicates the Vertical Analysis of the Competition Bikes Inc’s Balance Sheet Account elements Year 6 Total assets ($4,199,303) Year 7 Total assets ($4,319,217) Year 8 Total assets ($4,316,817) Notes and accounts Payable 1.6% 4.5% 6.1% Accrued Salaries and other expenses 0.4% 0.3% 0.3% Accrued Expenses 0.5% 0.6% 0.6% Mortgage 42.9% 39.4% 37.1% Long term Liabilities 2.1% 2.0% 1.9% Stockholders Equity 52.5% 53.3% 54.1%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Competition Bikes Inc Vertical Analysis assesses the liabilities, equities and assets of the company. Overall, the operating expenses fluctuated in little figures indicate a strong internal control policy. Therefore, there was little depreciation on the company subject to the operating sales versus costs. The proportion of liabilities decreased over the three years indicating an improved ability in Competition Bikes Inc to settle debts. The proportion of common equity relative to debts increased over the period signifying a growth in the net capital of the company. Competition Bikes Trend Analysis   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This is the evaluation of the financial performance of a business over time. Firstly, Competition Bikes Inc balance sheet figures increased tremendously between years 6 and 8. This signifies growth and expansion trend in Competition Bikes. On average, the company grew at 3.3% which is a sustainable growth rate. Over the three years, the sales dropped significantly and especially between year 7 and 8. Nonetheless, the profit margin was relatively strong due to little fluctuations in overhead costs such as materials, productions costs and carrier fees. Therefore, it is potentially possible that the future sales in years 9, 10 and 11 high provided the company maintains the current growth and expansion rate.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Based on trend analysis, it is anticipated that the company’s sales in future will remain strong. This inspires the shareholder to invest more in the company over the next three years. Profits are anticipated to increase at 103.2%, 107.6% and 111.8% over the next three years respectively. In additional, further prodding of the company’s financial statements indicates a declining rate in sales growth rate. For instance, the company sales increase at 8.65% between year 6 and 7 as well as 9.85% between year 7 and year 8. Nonetheless, the significantly small sales growth rate is associative to higher boost in net income which rose by 12.82% and 14.46% in year 7 and 8 respectively. Competition Bikes Ratio Analysis   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is the determination of the past years financial performance relative to other companies ratios, trends as well as those of the company/business under review. These ratios include liquidity, profitability and efficiency ratios.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Liquidity ratios extracted from the statement of financial position determine the ability of the business to pay its debts at and as when they fall due. The fractions are significantly important in computation of the business ability to meet its short term and long term financial obligations and goals. Quick ratio is computed by dividing quick assets by current liabilities. The company registered a low quick ration of 3.11% and 3.21% for years 8 and 7 respectively. This is because as a motor bike retailer, the company must hold high levels of inventory meaning that most of the working capital ends up tied. Considering that the company enjoys a small inventory turnover ratio, this is not a worrying level.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Efficiency ratios include the inventory turnover ratio and the average collection period. The former is obtained by dividing total sales by total inventory. This ratio indicates the efficiency and the rapidity with which the company manages to sell its bikes. In year 7 and 8, the company’s inventory turnover fell from 46.7 to 45.9 indicating decrease strength in paying off debts. The latter ratio is the anticipated period of cashing owed receivables from clients. Competition Bikes Inc current average collection period is 102.6 days. It is not an ideal duration because it implies delayed conversion of receivables into cash for clearing debts and expenses.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Profitability ratios include return on assets and gross profit margin. The former ratio assesses the aptitude of Competition Bikes to raise revenue from its assets. The company’s return on asset parameter in year 7 and 8 was 4.52 and 4.25 respectively. The gross profit margin at the same period was 27.4% and 27% respectively. However, this was a 4.7% drop from the previous 5.3%. The fall in profits translates to poor operations and hence the need to evaluate the company’s strategies. Competition Bikes Working Capital   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This is the difference between the current assets and the current liabilities. It is important to a business because it determines the available resources for increasing production, hiring additional staff, merging and buying out other companies as well as investing in expansion projects. The company had a working capital of $2,123,000 and $1,768,000 in year 7 and 6 respectively. The increased values in working capital indicate an advanced working capital over the three years. Internal Control Strengths and Weaknesses   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   These are predominant in the accounts departments. The company has adequate resources to finance its operations now and into the future. This is because all activities are adequately covered financially. Besides, the company boasts a readily available clientele with a potential to attract additional clients. The company maintains a check and balance system to control sales, purchase and cash management translates to a strong internal control system.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Corrective action in weaknesses lists changes to be made to enhance completion of targets and achieving of total significance in a business. The operations and management for implementation are executed by the management to ensure resolution of identified weaknesses. When the firms adopts a tracking system, execution of identified strategies top resolve the deficiencies is easily executed. Corrective actions were installed to improve production and purchasing deficiencies. This is to help in constant inquiry as well as cooperation among various departments in the business. Risks   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Businesses face constant risks and threats and therefore, it is important to identify, address and mitigate the risks. Competition Bikes is susceptible to numerous risks such as increased competition resonating to low profit margins. Therefore, the company must strategize on maintaining and attracting additional clients. Still, the internal controls are a threat to the company. Impromptu competition between purchasing unit and the accounting department may result to delay in payment of invoices. Proper communication lines must be set within the company to address broken communication. Compliance   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Competition Bikes Inc compliance with Sarbanes-Oxley is indicative of the stringent monitoring controls that the company has installed for internal auditing purposes. This assures stakeholders of the efficient management of the company as well as in compliance with different regulatory framework. Compliance entails provision of an admirable working framework such as motivation of employees, retention of skilled labor and recycling of products. Recommendation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Considering the past performance of the company, it is recommended that the firm must maintain a sound internal control system. This will report deficiencies such as weaknesses in financial reporting. It will help in securing a lock tight financial recording and documentation. Closer monitoring and evaluation of the excess raw materials and manufacturing surpluses will be maintained in reasonable amounts reducing overspending and potential theft. References Bateman, T. S., & Snell, S. (2013). M: Management. New York, NY.: McGraw-Hill Companies. Internal Control Systems. (2011, July 4). Committee of Sponsoring Organizations of the Tread way Commission (COSO). Retrieved December 12, 2013, from http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf.Kieso, D. E., & Weygandt, J. J. (2012). Intermediate accounting (9th ed.). New York: Wiley. Shim, J. K., & Siegel, J. G. (2012). Schaum’s outline of financial management (2nd ed.). New York: McGraw-Hill. Source document

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