Sssss Essay Example For Students

Sssss Essay An Earthquake is the shaking of the earths surface caused by rapid movement of the earths rocky outer layer. The sudden shaking of the ground that occurs when masses of rock change position below the Earths surface is called an earthquake. The shifting masses send out shock waves that may be powerful enough to alter the surface of the Earth, thrusting up cliffs and opening great cracks in the ground. Earthquakes, called temblors by scientists, occur almost continuously. Fortunately, most of them can be detected only by sensitive instruments called seismographs. Others are felt as small tremors. Some of the rest, however, cause major catastrophes. They produce such tragic and dramatic effects as destroyed cities, broken dams, earth slides, giant sea waves called tsunamis, and volcanic eruptions. A very great earthquake usually occurs at least once a year in some part of the world. On the average about 10,000 people die each year as a result of earthquakes. According to a study carried out by the United Nations and covering the years 1926 to 1950, there were 350,000 deaths, and property damage losses exceeded 10 billion dollars. As cities expand to shelter a rapidly increasing world population, it is likely that there will be even greater losses of life and property in spite of improved methods of detection and better warning systems. Mankind has long been concerned about earthquake hazards. The oldest chronicle comes from the Chinese as early as the Shang Dynasty more than 3,000 years ago. Although it is certain that violent Earth tremors in themselves are destructive, there are often other kinds of Earth movements that are triggered by earthquake shock waves. Thus, the violent shaking that accompanies many earthquakes often causes rockslides, snow avalanches, and landslides. In some areas these events are frequently more devastating than the Earth tremor itself. Floods and fires are also caused by earthquakes. Floods arise from tsunamis along coast lines, from large-scale seiches in enclosed bodies of water such as lakes and canals, and from the failure of dams. Fire produced the greatest property loss following the 1906 San Francisco earthquake, when 521 blocks in the city center burned uncontrollably for three days. Fire also followed the 1923 Tokyo earthquake, causing much damage and hardship for the citizens. Most of the worst earthquakes are associated with changes in the shape of the Earths outermost shell, particularly the crust. These so called tectonic earthquakes are generated by the rapid release of strain energy that is stored within the rocks of the crust, which on continents is about 22 miles thick. A small proportion of earthquakes are associated with human activity. Dynamite or atomic explosions, for example, can sometimes cause mild quakes. The injection of liquid wastes deep into the Earth and the pressures resulting from holding vast amounts of water in reservoirs behind large dams can also trigger minor earthquakes. Th e strongest and most destructive quakes, however, are associated with ruptures of the Earths crust, which are known as faults. Although faults are present in most regions of the world, earthquakes are not associated with all of them. Pressures from within the Earth strain the great rock masses beneath the Earths surface. The strain builds until suddenly the masses move along faults, thereby releasing energy. The masses slip and slide in opposite directions along this fracture in the rock, shaking the ground above. The masses may move up and down, sideways, or vertically and horizontally. On the Earths surface displacement of the ground may vary from several centimeters to many meters. Some fault lines appear on the surface of the Earth. The shifting rock in an earthquake causes shock waves called seismic waves to spread through the rock in all directions. In a great earthquake shocks may be felt by people thousands of kilometers away from the center . Detection and recording devices calleBibliography:The shifting rock in an earthquake causes shock waves called seismic waves to spread through the rock in all directions. 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Ups a Global Company Essays

Ups a Global Company Essays Ups a Global Company Essay Ups a Global Company Essay Introduction Companies which handle packaging services must be able to provide a variety of options to their consumers. They must be able to meet consumer demands when parcels need to be shipped and received within a designated timeframe. UPS is a global company which meets all of these needs. Describe Main Line of Business of the Company United Parcel Service started out as the American Messenger Company founded by 19 year old James Casey in Seattle, Washington back in 1907. Most deliveries were made on foot or bicycle. It wasn’t until 1919 that the adopted name, United Parcel Service became official. This was because â€Å"United† served as a reminder that every retail expansions were part of the overall organization. â€Å"Parcel† was the nature of the business, and â€Å"Service† was what the organization offered. Today, UPS, as it is now formally known since 2003 has grown to become the world’s largest and leading packaging delivery service via air, ocean, ground and electronic sources to over 200 countries worldwide (UPS). Name Four Countries in which the Company Operates The home base of the United Parcel Service is Atlanta, Georgia. It was in 1975 that they first went international providing services in Toronto, Canada with an air hub now in Hamilton, Ontario. In 1976, services were offered in Germany and domestic air service began in 1989. Six European countries became the focus of international air delivery services with the United States in 1985. The first non-stop delivery service was launched between the United States and Guangzhou, China in 1985 and has since acquired interest in China, providing access to 23 cities which is more than 80% of their international trade (UPS). Implementation of Competition Ethical marketing behavior is one of the greatest assets to the competitive strategy of UPS. This is because it is used to dictate what is morally right and just. These standards drive companies that compete in the global marketplace because they affect social and economic behavior through laws and regulation which can create ethical dilemmas (Kerin, 2011). UPS uses this in order to provide services worldwide because they do not change their ethical standards even though there is a variety of languages and cultures. Another asset was the development of the UPS Logistics Group in 1995, which provides consulting services and management solutions based solely on a consumer’s individuals needs (UPS). Implementation of Target Market The target market for UPS are individual consumers, retail businesses, big and small businesses and any organization which needs mail or parcel deliveries to be shipped to individuals or other businesses either nationally or internationally. Implementation of Product Strategy UPS provides many options to their consumers for delivery services. They are able to set the timeframe of when their packages are to be received at their destination. Consumers are able to estimate costs, track their shipments, schedule pickups, create or cancel shipments and order UPS supplies online through the UPS website or in one of its many retail locations (UPS). It also supplies an online tool function, UPS OnLine Tools, which provides businesses the opportunity to integrate their tracking information, ratings, address validation as well as other functions to help with the businesses (Levy, 2001). Implementation of Distribution Strategy UPS promotes it service through their website, which is one of the most visited sites on the Internet with an average of 20. 7 page views a day and 8,5 million customers daily (UPS). It also provides delivery services by air, ocean, railway, motorcycles or motor vehicles. They are also available to consumers through worldwide retail outlets. Implementation of Communication Strategy UPS uses a variety of mixed media to promote their services to consumers. These include print, online and television advertising. Web sites contain product and service information, news updates as well as contact information and is user friendly (Kerin, 2011). Call center services are available to consumers and businesses, thru leasing, to provide fulfillment and shipping of their products out to their customers. UPS currently provides the back-end support to Nike. om in which they are responsible for all shipments of the Nike products out to their customers who purchased them (Levy, 2001). Implementation of Pricing Strategy The pricing strategy of UPS is based on their competition. They want to establish lower prices in order to retain returning consumers. Prices are individually based on the services needed by consumers. These would include type of transportation needed for delivery, where the package is being shipped to and the timeframe in which it needs to arrive at its destinat ion. Prices for international shipments must be calculated using the currency exchange rate and competitive pricing of the country as well as the income of consumers who live there (Ebert Griffin, 2011). Differences in Implementation: From One Country to Another UPS serves over 200 countries worldwide. Rules and regulations vary. It is important to know the legal terms and conditions, forms needed as well as restricted items for each country in order to make a shipment go through efficiently. UPS provides these items for consumers on their website for potential consumers. Not every country has the same rules so it is imperative for UPS to provide the consumer with everything they need to know to determine what they need when shipping to other countries. Conclusion Delivery services are genuinely needed by everyone. UPS provides low cost services both nationally and internationally which can boost an organization’s success. They supply all the information needed for an efficient shipment. This is why they are the largest packaging delivery service today.

Mitt Romney is the Best Choice for the Republican Nomination (2011) Research Paper

Mitt Romney is the Best Choice for the Republican Nomination (2011) - Research Paper Example Now he stands as a candidate for the Republican nomination to become President of the United States. This paper will identify qualities which best qualify him for this nomination, as well as qualities which might raise a question mark in the minds of the American public. Rivals for the nomination will be briefly considered. The central thesis of this paper is that Mitt Romney is, in fact, the best choice for the Republican nomination. America is in need of strong leadership, solid financial management, and thorough analysis of all sides of a variety of social, health, educational, economic, military, and moral issues which currently foster so much conflict domestically and internationally. Leadership is critical because it can lead to unity (collective identity and authentic negotiation) and survival (safety and prosperity). Solid financial management is critical because the economy is in bad shape; the national deficit is embarrassing; and in the course of meeting political prioriti es, families are homeless, freezing and starving on the streets. Analytic skills are vital in order to sort through competing priorities, introduce creative solutions which represent the interests of the people in a fair manner, and develop a strong base for success. Supporters and critics of Romney have identified him as a person with strong leadership skills. Hewitt asserts that Romney, a moderate, has â€Å"talent for politics and leadership,† beyond that of other politicians (4). Warring factions in the bipartisan political arena need an inspiring and influential leader, with the ability to unite opposing forces toward mutually beneficial goals. Mitt’s leadership ability is demonstrated in his distinguished accomplishments in private and public sectors. He redeemed the morale and credibility of the Salt Lake Olympics, in his capacity as event organizer. He garnered support from the public sector, private entities, and athletes, correcting past distortions in Salt L ake leadership (Westerbeek and Smith 44). Leadership is tested when there is a crisis, requiring quick analysis and resolution. Mitt’s ability to negotiate bipartisan concerns and influence the government was exhibited when he signed the bill for reformation of health care in Massachusetts (Foer 133). Mitt Romney’s formal education in management was acquired at Stanford University (two semesters), Brigham Young University (BA) and Harvard Law School (graduated Cum Laude) (Algiere 105). His management skills were further developed when he entered the Boston Consulting Group, and were polished as Vice President of Bain & Company and co-founder of Bain Capital (Algiere 105). Romney saved the shrinking company from bankruptcy, without employee dismissal. He compiled a profit of over $100 million during the 2002 Olympic Winter Games. He has a reputation for having a strong work ethic. Consequently, public and private sectors trust him, making fundraising successful (Algiere 106). The USA suffers from a significant budget deficit, due to government spending. If Romney is chosen for the Republican nomination, his strategic skills in business and financial management will help to regain what has been lost. During his 2008 campaign, Romney stressed that he can â€Å"balance the State’s out-of-control budget and attract new business to revive the economy† (Foer 133). All kinds of empty promises are made by politicians, but Romney’s past success justifies public confidence in the veracity

English Literature Poetry Essay Example | Topics and Well Written Essays - 1500 words

English Literature Poetry - Essay Example Every religious book of any known religion reveals the contrasting qualities of man and his god. The Bible, the Christian's sacred book, also considered the most read of all literary works, chronicles man's never-ending struggle against sin and how God time and again reclaims him. The books of the bible from Genesis (Old Testament) to Revelation (New Testament) explicitly reveal the condition of man (a sinner) who is destined to die as a consequence of the inherent sin and how God, because of his great love, bore the consequence of sin by dying on the cross. In return, those who repent of their sins and accept God to have power over them will triumph over the consequence of sin. The condition set here is one's recognition of his sinful nature and acceptance that only by the power of God he may be saved. However, those who will harden their hearts and continue in their wicked ways will be chastised. 2 Peter 2:9 clearly states, "The Lord knoweth how to deliver the godly out of temptati ons, and to reserve the unjust unto the day of judgment to be punished:"(emphasis mine).4 That only goes to prove that the same loving God is a just God, who does not leave the unrighteous unpunished. Such is the case presented in Psalm 58, which unveils the nature of the Sovereign God who rules the universe, will establish His just rule on the earth in and through his people whereupon the righteous will prosper and the wicked will suffer. More on this will be discussed later. In this paper, a single thought (justice of God) is given two almost different interpretations. Both centers on the 58th Psalm, one is the King James Version and the other a version by Christopher Smart. As the explanation progresses, we will see two different pictures of the just God, first in the Old Testament, then in the New Testament. First we shall briefly examine the circumstances prior to the creation of this psalm. During the Old Testament times, judges, prophets, priests, and kings are considered God-ordained and empowered individuals, meaning they were not just elected by people, like we do when we need to change the rulers of the state, but are given inspiration by God to prophesy, to judge or to rule. They are political leaders to whom the Israelites looked up to and fulfill specific roles at a given time. A number of prophets were raised to speak for God, act on His behalf, and communicate His message courageously to the nation of Israel. Among them are Moses, Elijah, Samuel and Elisha, Isaiah and Jeremiah. The judges, on the hand, were used to deliver chastised Israel from the various enemies God permitted to oppress them during the first centuries in the land. Israel's priests fulfilled a more political role, whereas earlier they had led in the more religious sense - in worship, sacrifices and so on. David, was anointed king by Samuel while he was still a shepherd boy to reign after Saul, the first king of Israel, dies. I Samuel records how Saul transgressed against God when he disobeyed God's commission for him to utterly destroy the Amalekites. Instead he spared Agag, the king of the Amalekites, and took the best of the plunder.5 This incident incited Samuel to anoint David as

The Swimming Pool 2 Assignment Example | Topics and Well Written Essays - 500 words

The Swimming Pool 2 - Assignment Example This paper declares that human resource professional are supposed to make decisions that they can be accountable in case of any setbacks.   Human Resource managers and other decision makers of the management who take part in the process of making decisions have in the past years progressively been alleged â€Å"personally liable† in the federal and state employment laws. In most cases, it is due to a decision that they made in the wrong manner.   The case study on the swimming pool demonstrates  Ã‚  Ã‚   personal liability for general managers who take part in human resource decision making, and what these managers can do to reduce their experience to personal liability. This is the case in cedar, the new management is supposed to understand that it is their responsibility to train their staff the way they want the resort to be run.This study highlights that  mr. Angelo was not qualified for the position of the pool maintenance and repair; he was qualified for other po sitions in the club. However, the general manager ignored this and provided undertraining on pool maintenance, this means that he was not fit to run the pool. This was purely the mistake of the manager. She is the one who is liable to anything that happened. In fact, Mr. Angelo was justified to act the way he did since he was acting in self-defense, in actual sense, he even didn’t identify the problem.  Besides, if Mr. Angelo admitted that it was indeed his fault, he would face legal accusations and the firm would not be on his side.

The Role Of The Management Accountant Accounting Essay

The Role Of The Management Accountant Accounting Essay At present, there is an argument about whether the role of the management accountant in organisations has changed when the business environment changed at the same time. The role of management accountants in organisations was measured by: (a) their skills requirements, and (b) the way other managers perceive them in their organisations (Tsamenyi and Yazfifar, 2005).In this essay, the author referred to a great number of literatures about this topic, and finally came to a conclusion that the role of management accountant in organisations has changed significantly accompanied by the changes of business environment over these years. Recently, management accountants in organisations did not just execute the traditional functions such as accumulation, analysis and preparation, and play the role like the bean counter and gathers of information that is useful and necessary for decision-makers (Choi, 2002). With the developments and changes of the business environment in some decades, the ro le of management accountant has changed into business partner and strategic partner, and taken the charge of interpretation, evaluation, control and involvement in decision-making (Choi, 2002). The analysis Background The status of the role of management accountant in organisations has been paid enough attentions in these years. Not only academic and professional staff made a huge number of accounting literatures, but also many related people that are not in accounting subject provided increasingly number of research evidences of this area. They all finally came to a point that the changing business environment caused the change of the role of management accountant in organisations. So the first aspect to research the topic is to evaluate the changes of the business environment. Further more, the second aspect is to find the changes of the role of management accountant in organisations. At last, the conclusion of this essay is to build a bridge between the changing business environment and the changes of the role of management accountant in organisations. The changing business environment If people tend to make a clear view of the change, they should get a specific understand of the business and business environment. As a sequence, this survey initially concentrated on the changing business environment. According to the management accounting professionals declared, the principle issue that caused the change of the role of management accountant in corporation is the increasingly fierce competition (Hoque et al., 2001; Krishnan et al., 2002).The new business environment just reflected this kind of competition. In the new business environment, it gave the expression to escalating globalization, fresh regulations that focused on corporate governance, changeable markets, new organizational structures, mergers and acquisitions, new management practices, rapid reaction speed, increasingly intelligent information technology and a potential trend of a more elastic corporation structure because of the need to deal with market requisition and more (Askary et al ,2008). In some s urveys, people see the changes of information technology and organizational restructuring as the most two important issues caused the change of the role of management accountants in organizations. And new accounting software and new management style are other two significant change drivers (Tsamenyi and Yazfifar, 2005). For example, a significant change of the business environment is the change of management accounting practices. There are so many new management accounting techniques had been innovated and implied in business these years. Some experts claimed that the changes of management accounting practices are administrative innovations (Hart and Roslender, 2002). Whether these changes could be successful or not, they are depended on how well behavioral and organizational implications are dealt with. So the process of these changes meets a huge organizational stress, clash and revolt. And these negative issues may cause failure of the innovation (Hart and Roslender, 2002). In this area, the most important issue is the innovation of Strategic Management Accounting (SMA). SMA was considered as the common-sense approach to the matters emerged in a changing business environment (Hart and Roslender, 2002). Some experts claimed accountants did a large number of benefits by using SMA to strategy formul ation and implementation. Some researchers suggested accountants to change their views from traditional accounting issues to concern more business factors. Some persons seen SMA was a tool to help accountants promote their status in organizations (Hart and Roslender, 2002). As a so hot topic, there is no a common conceptual framework about SMA. One definition (Hart and Roslender, 2002) accepted by some people is: The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firms total resources. In 1981 that SMA was found, Simmonds set a view that the role of management accountants were changed from a pure financial worker to a more important position that need to gain a business opinion and hold the ability of the understand of business environment and represent changes in competitive position to senior management (Hart and Roslender, 2002). To illustrate, intelligent information development is a more important reason that caused the change not only in the past, but also it is going to influence the role of management accountant in companies in the future even for ever (Management Accounting, 1998). Meanwhile, the development of intelligent information occurred in every industry, business aspect and country. It is an obvious trend that computers deal with more daily work (Management Accounting, 1998). People who can hold the ability to learn and master IT and apply advantages of IT to daily works fully, they will gain benefits of a broader and more flexible role, with bigger management responsibilities, and maybe more rewards, and more frequently join in business strategy (Management Accounting, 1998). The application of IT into business work impacted not only on the role of management accountant in organizations, but also on the relationship between management accounting and other function (Management Accounting, 1998). There is another specific example that could be seen as the impact of the changing business environment caused on the role of management accountant. Enterprise Resource Planning (ERP) systems are the chief innovation in the business world as an information technology for companies to get information in 1990 (Kholeif and Jack, 2007). As a result, there are a good many of researches to investigate how the ERP systems to influence management accountant on work. One finding in researches of this topic is the role of management accountants in ERP environments seems to be subject to hybridisation, that means the role broadens to include other business and information movement or other people broaden their roles to take charges that accountant do (Kholeif and Jack, 2007). Consequently, the role of management accountants is changing from those traditional functions towards business partner and strategic partner. In spite of this, the use of ERP system yet may hurt the role of management acco untant as information suppliers because the chief managers can gain information they need directly without through accountant report (Kholeif and Jack, 2007). In recent years, there is another vitally important development concept in management accounting called Balanced Scorecard. It contains two aspects of changes compared with old accounting system. At one hand, it introduced an incorporation of non-financial measures. At the other hand, it joined these measures with organisational strategy (Choi and Latshaw, 2002). This means the top management of corporations could use Balanced Scorecard to strengthen strategies, introduce these strategies to all of the company, and assess the organisations process that pursues the goals of the strategies. At the same time, management accountants also adopt this concept in their works. This helps them enhance their status in companies as important management team partners. The changes of the role of management accountant in organizations It is a well known statement that management accounting practices that mainly include management accounting techniques, information and/or systems have nearly kept been stable in the greater part of a century (Johansson, 1990; Kaplan, 1986b). As a result, it can be concluded that traditional management accounting practices lost the ability of gaining useful information and giving full play in management decision-making in the changing business environment. With the changing business environment, the role of management accountants in organizations also changed obviously. One obvious example of the changes of t management accountants caused by the innovation of Balanced Scorecard could be found in the article Counting More, Counting Less: Transformations in the Management Accounting Profession.(Choi and Latshaw, 2002) In the essay, the authors compared differences of management accounting professions between 1995 and 1999 about accountants in IMA (Institute of Management Accountants). They found some aspects of the changes. First, there are more people considered management accountants gain more benefits for corporations in 1999 than the number in 1995 (Choi and Latshaw, 2002). Second, more workers were aware that management accountants were not only worked for accounting department, they also worked in operating sections as part of business team (Choi and Latshaw, 2002). Third, professors searched that management accountants used more time in internal consulting and the most important action for them is the strategic planning (Choi and Latshaw, 2002) . At last, people claimed that management accountants in companies took charges of both business partner and strategic partner. The vital reason of these changes is that management accountants in organisations take use of Balance Scorecard as a powerful tool to show their abilities to senior managers and strengthen their role as strategic partners (Choi and Latshaw, 2002). With the emergence of a specific accounting practice called Strategic Management Accounting (SMA), the role of management accountants also greeted clear changes. From the research of Bhimani and Bromwich, there two major ways of strategic management accounting: One tends to cost the product attributes provided by a companys products; the other is to cost the functions in the value chain which provide value to the consumer (Bromwich Bhimani, 1994). According to findings of Inman (1999), there are some points of differences between traditional and strategic management accounting: The first significant difference is the way that how cost should be cost; the second difference is the cost analysis goals; the last difference is the cost behavior. SMA put emphasis on the relative cost position; the approach a corporate may keep a continual cost advantages and costs of differentiation. As a result, the new kind of accounting practice requires management accountants to gain more abilities an d broaden their horizon from their usual work, put more eyes on general management, strategies making and implement, marketing and product development (Hart and Roslender, 2002). In modern society, intelligent information development is a common driver caused changes in many areas. The role of management accountants in organizations also changed with this trend. If management accountants want to be competent at their positions, they should possess the ability to stay ahead of change. They need to know well the latest information technology software, as the same time get a comprehensive comprehension of the business (Anastas, 1997). Consequently, there are some changes and trends happened for management accountants. The first trend was more and more management accountants became senior managers such as chief executive officers or chief operating officers, and the responsibility of accountants also changed from just analysis of past to strategic planning (Anastas, 1997). The reason of this phenomenon was because of the ability of accountants that they can translate financial data and results to strategic planning word. The second change was under the pressure o f the development of information technology, management accountants became advisors or internal consultants (Anastas, 1997). Accountants now join in the activities such as creating strategies and recommendations to influence management decisions. Management accountants play the role as a pivot among different departments. Heading accountants are the centre point to ensure companies on track. The third change is management accountants increasingly involved in decision-making activities (Anastas, 1997). They no longer just do book-keeping; they also make decisions for the whole company strategies. The forth change is management accountants became information managers because they are always the first consumers of new technology (Anastas, 1997). As a result, accountants usually adjusted more quickly and smoothly to new information technology than other departments in organizations. Accountants used the new technology to transform their eyes from looking backward to looking forward. So accountants could use new technology to calculate and forecast future environment the corporation will meet. Even sometimes accountants became sellers rather that reporters as the reason that they can sell the suggestions they got from the new information about what to do in the future (Anastas, 1997). Conclusion As been found the changes of business environment and the changes of the role of management accountants in organizations and the relationship between two kinds of changes, the conclusion could be gained. As a clear research finding, the major changes in business environment are these aspects: communications and information technology, organisational restructuring, globalisation and internationalisation and improvements and new innovations of management accounting practices (Management Accounting, 1998). And the major functions of management accountants these years focused on: design and improve the information systems of companies (especially understand and make use of IT system), give suggestions for business projects, join in strategic planning (plan and operate business and marketing objectives), deal with customers demands and taxation matters (Management Accounting, 1998). To summarise these aspects in some common and incisive points, the changes of the role of management accoun tants in organisations are chiefly as these respects: Firstly, the role of management accountants has been changed to business partners in corporations. They joined in more and more activities in functional departments, and they also participated in the plan and renew of information. Secondly, management accountants increasingly move their location from offices towards more near to plants. Thus they can get more specifically understanding of the business. This is also a clear point about accountants now play the role as business partners and they usually joined in a project from the just beginning and decision of results, and take charge of all outcomes. Thirdly, management accountants now naturally are seen as members of management team and business managers because their unique knowledge of finance and accounting can take huge benefits for management actions (ODea and Pierce, 2003). In one sentence, the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner in the changing business environment. Bibliography Anastas.M. (1997) The changing world of management accounting and financial management. Journal of Management accounting. .48-51. Askarany.D et al. (2008) Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management. 15(2), .1-21. Bhimani, A. and Keshtvarz, M. H. (1999). British management accountants: strategically oriented. Journal of Cost Management. 13(2), .25-31. Cable.R.J et al. (2009) Teaching future management accountants. Journal of Management accounting quarterly. 10(4), .44-50. Choi.Y and Latshaw.C.A. (2002) The Balanced Scorecard and the Accountant as a Valued Strategic Partner. Journal of Review of Business. .27-29. Hart.S.J and Roslender.R. (2002) Integrating Management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Journal of Critical Perspectives on Accounting. 13, .255-277. Johansson, H. (1990). Accounting System Changes. Journal of Management Accounting. .37-41. Hoque, Z., Mia, L. and Manzurul, A. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. Journal of British Accounting Review. 33(1), .23-45. Kaplan, R. S. (1986b) The Role for Empirical Research in Management Accounting. Journal of Accounting, Organizations and Society. 11(4), .429-452. Kholeif.A and Jack.L. (2008) Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective. Journal of Accounting Forum. 32, .30-45. Management Accounting. (1998) The changing role of the management accountant and its implications for qualification development. Journal of Management Accounting: Magazine for Chartered Management Accountants. 76(8), .68. ODEA.T and Pierce.B. (2001) Management accounting information and the needs of managers Perceptions of managers and accountants compared. Journal of The British Accounting Review. 35, .257-290. Tayles.M and Ma.Y. (2009) On the emergence of strategic management accounting: an institutional perspective. Journal of Accounting and Business Research. 39(5),.473-495. Tsamenyi.M and Yazdifar.H. (2005) Management accounting changes and the changing roles of management accountants: a comparative analysis between dependent and independent organizations. Journal of Accounting Organizational. 1(2), .180-198. Yazdifar. H Askarany. D Askary. S. (2008), Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management, 15(2), .1-21.

Ray-Ban Promotion Strategies

Ray-Ban in the 20th century has been able to prove its ability to maintain parallelism between its products and the century’s style determined by the American Culture. A decade breakdown will prove this parallelism successful. In the 1930’s to the 1940’s the Aviator style was introduced, perfectly complementing the number of social phenomenon pertaining to this decade. There was a dramatic increase in interest for aviation and all the machines and technological advances that came with it. One of the most influential publicity acts the brand experienced for men, was when General Douglas McArthur[1] landed his military plane at the World War II base in the Philippines sporting a newly released pair of Aviator sunglasses. The famous picture of the General wearing his general’s hat, smoking a tobacco pipe and the Ray-Ban Aviator Sunglasses really pushed Aviator’s, as well as Ray-Ban, over the top. These sunglasses became part of the highly respected pilots’ equipment. The men confided in the Aviator’s fine quality and protection against optical harm. Women were also added into this look group when one of times most famous female aviator, Amelia Earhart, was also spotted with a pair of Ray-Ban’s Aviators. During the next decades, the world was bouncing back from the terrible times of war. The population had seen and experienced enough suffering allowing only growth and happiness to take place. The economy was progressing to a point where people were forgetting their sorrows and only concentrating on all the heroes which were coming home. Women were also gaining from this growth by increasing their rights. They could finally work. This time had become filled with enjoyment, glamour, color, and rock’n’roll[2]. With this change in era, Ray-Ban needed to keep on top of their game and follow the present trends. Ray-Ban began offering a vast range of colorful frames to go along with the clothing style of the time. This caused the new dark lens sunglasses to become an iconic accessory while still having top of the line sun damage protection. This time and environment was the perfect situation for Ray-Ban to release their new line of sunglasses, the Wayfarer. They were the first sunglasses to have plastic frames yet considered to be of high quality. Every aspect about these new sunglasses were attractive to the public. The new endless shape of the frame and fun advertising strategies immediately transformed the Wayfarers into the times, and presently, most sold model in history. In the 1960’s the United States took a technological turn for the best of mankind. President John F. Kennedy raises America’s hopes and dreams by announcing the plan of a man making a trip to the moon. With such amazing and quick advances in technology, Ray-Ban learned to do the same. Throughout this time Ray-Ban found they had the capacity to create sunglasses that were mounted in unbreakable frames. They put on the market these sunglasses never even dreamed of before and were able to greatly increase the price of their sunglasses by 70%. This price increase was done to prove the quality of such a product and maintain a popular image of class. With this increase in popularity even more artists, musicians, movie stars, and television stars were publicly spotted wearing Ray-Ban sunglasses. Ray-Ban even began to make appearances in Hollywood movies as part of the everyday outfit of many characters[3]. The next decade brought on a whole mix of social compromises, as well as the desire to escape reality. This led to the beginning of an interest in science fiction and its role in television and music. Consequently, the changing societal trends influenced the company’s new design and the use of more advanced technology. The new Ski and Sports Collection is introduced, with the two new styles called the Vagabond and the Stateside. At this point, Ray-Ban was making specialized sun glasses for mountain climbers with mirrored lenses, side protectors made out of leather, and nylon[4] mountings which would cover the ears inhibiting these glasses from falling. This new line was creative but very limited in market segmentation. The segment was so small that advertising had to be real specific to the interest of the intended market. This was done by publishing in certain ski, outside skills and sports magazines as well as selling the sunglasses in sporting goods stores. Ray-Ban was also realizing its â€Å"Naturals† collection, created with the intention of being a more casual line. This collection went hand-in-hand with the new age of Disco music and glamorous Rock. The sunglasses consisted of larger frames with a larger variety of softer more matte colors with outlines in metals such as silver and gold. The lenses were degraded to a point where the sunglasses were perfect for day and night use. Due to the fact that this new line went hand in hand with the social trends of the moment, advertising was a breeze. Ray-Ban introduced advertisements which simply informed the population about their product. By just informing the population was interested in what they saw and took a liking to the new style. During this time there was also the release of the Ambermatice sunglasses. These consisted of adjustable lenses meaning, they would change different colors in order to adjust to the conditions of the sun and more efficiently protect the eyes from the rays. On sunny days the lenses would become darker allowing more protection, while on a cloudy day the lenses were lighter giving off an amber color. These sun glasses were intended for those athletes who were constantly exposed to the sunlight but the style took flight and became a quick trend. Big athletes such as David Beckham, were used as the advertising strategy for this new line. By showing different athletes sporting this new athletic collection, Ray-Ban was luring in a whole different market segment. Ads were all about sports and being manly which allowed men to feel comfortable buying themselves a pair of sunglasses. The world was then introduced to Wings by Ray-Ban. A unisex style of sunglasses defined as being â€Å"aerodynamic and revolutionary†, and were thought to be the predecessors to the sunglasses with the opened up lenses (these were the lenses which were held in place only by half of the mounting, generally in their upper area), which appeared solely 20 years after the introduction of the â€Å"Wayfarers†. These appealed to the public’s new interest of gender equality. Ray-Ban advertised this as the idea behind the look creating a who new meaning for these sunglasses. This reached out to the public greatly making â€Å"Wings† a very successfully marketed collection. Ray-Ban’s popularity kept expanding not only due to the great success in publicity and their relationship with fashion, but because of their constant appearances in Hollywood. The Blues Brothers, Risky Business and Miami Vice are all examples of popular movies which increased Ray-Ban’s popularity. But, it was definitely Tom Cruise and Kelly McGills award winning film Top-Gun that pushed Ray-Bans sales through the ruff. It was during this increase in success that Ray-Ban was awarded two very prestigious recognitions. In 1985 , the same year Top-Gun was released, the company was recognized as â€Å"The Best Sunglasses in the World† by the Council of Fashion Designers of America[5]. Due to this recognition, Ray-Ban’s owner Luxottica, is able to become a corporate affiliate of the CFDA (Council of Fashion Designers of America)[6]. Four years later, Ray-Ban receives another recognition and is awarded the Woolmark Prize in 1989, for their ability to influence the look of a North American male. In the 90s, Ray-Ban continued to be featured in films and TV shows in which various of the protagonists were displayed sporting mostly Wayfarers. Reservoir Dogs, for example, has the opening scene in which a few of the film’s characters are shown actually putting the sunglasses on. Recurrent placement is what made Ray-Ban sunglasses famous â€Å"Ray-Ban now places its glasses in 160 films and TV shows each year†[7] This decade also brought about the development and patenting process of â€Å"DiamondHard Scratch-Protection†. This was a covering put on the lenses of the sunglasses that would make them ten times more resistant that the usual anti-rupture lenses. This lead to a boom of the Orbs style, which was dark framed classes sometimes having strange designs that consisted of a very thin mounting. This and the Predator style both represent a great part of the success of the brand in recent years and their growing popularity within the male population. This was done by making more market specific commercials and displaying the men and women wearing these as fashionable and attractive. Once we reach the 21st century, the fashion industry seemed to be on a designer block. The new fashion was simply old styles with new qualities. [8] For Ray-Ban, this was great news. Once again Ray-Ban was able to put on store shelves their classic Aviator and Wayfarer styles simply renewed and with better quality. Their advertisements for these classic retros were the same as when they were first introduced. The public seemed to love the look of old commercials and ads. Ray-Ban took a few steps backwards and a huge leap forward. In the year 2003 though, apart from traditional collection of sunglasses, there is the introduction of optical glasses using lenses created to fit in with the Ray-Ban designs. There is also the introduction of the Junior collection which is comprised of various models of the known styles simply designed to fit the visage of a child. At this point, Ray-Ban began to recognize how important children were to the market. Fashion was becoming bigger even for children but Ray-Ban did not advertise to the children. Ray-Ban came up with ways to market this Junior collection to adults, parents. Ray-Ban showed matching â€Å"mommy and baby† sunglasses as the new fashion icon. Ever since Luxottica acquired the rights to the brand, previously owned by Bausch and Lomb[9], Ray-Ban has been constantly coming up with new slogans such as â€Å"Change your view†, and the most recent being â€Å"Never Hide†. These new publicity slogans are taking the interests of the coming generations and making it their objective. Still using the classic styles but adding a great variety of color and design, these new slogans are telling the population to be themselves and not be afraid. To complete the introduction of these, in December 2008, the company had a concert called â€Å"Ray-Ban Remasters† which brought together numerous bands, celebrities, and artists. Instead of having many small advertisements Ray-Ban came out with a single big bang. A new strategy which until today seems to have worked, Ray-Ban is more than a brand of sunglasses. Over time Ray-Ban grew into a fashion icon. Countless have said or say that they add a touch of retro and avant-garde style. Many would say they define your personality. When you choose a Ray-Ban you are often choosing an image shaped by history and strong personalities. If we take a look at the history of Ray-Ban’s sunglasses production, it was a company which sunglasses went through many ups and downs throughout most all of the products and styles. Due to the great struggle in the world’s economy, if any other company experienced the same path in which this one did, they would have definitely given up and carried on. Ray-Ban, on the other hand, with their constant push to be up in the market and to be present in fashion, has sincerely proven to be victorious in their market strategy. Ray-Ban’s classic Wayfarers, was the brand which most struggle but ended up being the most sold sunglass brand to date. As discussed before, the Ray Ban Wayfarer was introduced in the early 1950’s. Their production began when Ray Ban decided to stray away from the common metal framed sunglasses and take a risky change. They used colorful plastic frames, an idea which took flight in the fashion world immediately. Wayfarers are sometimes cited as the best-selling design of sunglasses in history, and have been called a classic of modern design and one of the most enduring fashion icons of the 20th century. †[10] The Wayfarers though, did not start off this way. These sunglasses started off with a strong stable position in the industry when they were introduced in the 1950’s and 1960’s. The new product was like a shiny new toy for all of America’s fashion industry. Once the fad quickly passed, Ray Ban’s sales quickly dropped. Despite Ray Ban’s efforts to get artists, such as the Blues Brothers, to be human advertisements, by the 1980’s these sunglasses were no longer a success. Ray Ban had to change their promotion strategy and fast if there was going to be any chance of the Wayfarer surviving. In 1982 Ray Ban came to terms with their issue and took a large financial leap to correct this problem. A $50,000 yearly contract was signed with Unique Product Placement to have Ray Ban’s sunglasses on screen and in front of consumer eyes. The sunglasses would be appearing in movies and television shows. Throughout this period Ray Bans were displayed in more than 50 shows and big screen movies per year[11]. Some of the most famous on screen phenomenon in which these appeared were â€Å"Risky Business†, â€Å"The Breakfast Club†, â€Å"Miami Vice†. Just four years prior, Ray-Ban had been considering discontinuing their Wayfarer product. Due to their new product placement contract, the Wayfarer Sunglass peaked at $1. 5 million in sales in 1986 alone. This popularity did not stop with just films and television shows though. Ray-Ban made sure their incredible come back kept them on top. â€Å"Wayfarers were the decade’s sunglasses of choice. †[12] As the 90s rolled around, once again the Wayfarers lost their great popularity. The great success they found in the 80’s just did not seem to stick. Ray-Bay though, being the true innovators that they are, learned how to deal with this issue quickly. In 2001, Ray-Ban had the Wayfarer undergo a dramatic redesign which included smaller frames which were also less pointed. They also changed from acetate, a cellulite compound used for binding, and changed it to a lighter plastic based chemical. The reasoning behind this redesign was to make the sunglasses more wearable and to have their physique be different and more appealing. Wayfarers stuck it through and stayed in the limelight well into the late 2000s when celebrities decided to change their sunglass style to much larger vintage frames. The company’s designers quickly caught on to the new trend and realized how high the vintage Wayfarers were selling for on varies online bargaining sites. â€Å"Ray-Ban’s marketing strategy was threefold: a return to the sunglasses’ original, rebellious design, an ‘edgy’ advertising campaign and ‘high-profile PR events’, and the use of new media like MySpace to connect with consumers† Brunelli, Richard. â€Å"Ray-Ban Wayfarers: Made in the Shade†[13]. As of October 2007, the Ray-Ban Wayfarer became Luxottica’s third best selling style later increasing sales over 40%. Despite their past fails, Ray-Ban learned and put to practice great promotional strategies which lead them to success. One of the main reasons this company stayed solid and in business is because Ray Ban has always stayed true to having a clear and successful promotion mix. Not to be confused with marketing mix, promotion mix consists of: advertising, personal selling, sales promotion, public relations, corporate image, direct marketing, and exhibitions. When it comes to advertising, Ray-Ban can be considered experts. A great portion of the company’s success in being one of the most popular styles in the fashion world can definitely be awarded to Hollywood, TV, movie stars, and musicians, but it was mostly through the advertising strategies that Ray-Ban was able to expand and make themselves known. Ray-Ban’s constant evolving marketing campaigns is what truly set them apart from the rest. Wanting to keep up with the fast pace of the fashion industry Ray-Ban had to constantly come up with new ideas and products to adapt to new technologies. Ray-Ban started off simply having picture ads, now Ray-Ban uses the internet, television, pictures, and even big screen advertising in the center of New York City. An example of an extremely successful advertisement campaign has been the â€Å"Never Hide† campaign, in which celebrities and regular Ray-Ban customers send in pictures of themselves sporting a Ray-Ban style to the company’s site. Many of these pictures are displayed in New York City’s big screens for everyone to see. Not only does this create demand but shows the company’s respect and love of everyone’s interest and creativity. This doing can also be considered a sales promotion, marketing communication with the purpose of increasing consumer demand and stimulating market demand. Another promotion mix element is public relations which consist of stimulation of supply for a product by planting significant news about it or the producer in a well known favorable media source. Ray-Ban can pride themselves on the fact that the way they marketed their products through well known and highly respected sources, increased their products quality belief and promotes the company’s image positively. The image of an organization is an extremely important part of marketing. In order to have consumer’s trust and their willingness to buy a product from a company, the company’s reputation must be a good one. Ray-Ban has no doubt, a very good image. This reputation has come from the stability it has maintained regardless of the constant roller coaster in the economy and market. Ray-Ban’s image also positively changed when the bigger, more respected company Luxottica bought out the brand. So in conclusion, Ray-Ban Sunglass company, has simply had the key to success from start to present, and that is marketing.

The Man Who Loved Flowers Essay

Why do people experience like killing another human being? And what are they stating themselves to do it okay? In our universe today there are a batch of slayings. Many of the slayers are convicted for their offenses so there are besides some of them who manage to steal off from the constabulary and the probe but so come the hardest sentence of them all. You will hold to populate whit the guilt of what you have done for the remainder of your life because you can non state anybody. The chief character in the narrative â€Å"The Man Who Loves Flowers† by Stephen King from 1977. Acts of the Apostless like it is no large trade possibly his greatest sorrow is that he will ne'er see his one true love. Norma. once more. The chief character is a immature adult male. who appears to be in love. He wears a Grey suit and a tie that is pulled down a small. His eyes are light blue and his hair is brown and cut short. He is apparent looking. but because he is in love. people on the street think he is beautiful. We are told he is on his manner to run into his miss Norma. and it all sounds really romantic. In the get downing the narrative is sweet. it is truly romantic. Particularly in the line â€Å"The air was soft and beautiful. the sky was darkening by slow grades from bluish to the composure and lovely violet of dusk† ( p. 175. ll. 2-4 ) In this sentence there is a complete love narrative. and you expect something lovely to go on subsequently in the narrative. There are told about all those small stores. and all those happy people. the ground there are giving. is that it is spring clip and everyone is in love. But the narrative does non go on that manner in the line â€Å"It was acquiring darker now †¦ could he hold been mistaken? † ( p. 179. ll. 41-42 ) the narrative is wholly barren of painting words. and beautiful scenes. He has gone into a narrow lane with refuse tins to run into whit his girlfriend whom he brings flowers. One starts to fell the creeps. and you know the narrative can non stop good. Possibly the chief character is schizophrenic in the line â€Å"His name was love. and he walked these dark streets because Norma was waiting for him. And he would happen him. Some twenty-four hours soon† ( p. 180. ll. 24-25 ) this line is from merely after he killed the immature miss that looked like Norma but he does non care that he had merely taken another life. He is merely looking frontward to when he is traveling to run into his dead girlfriend. whom he still thinks he loves. He knows it is incorrect because when he kills her he makes certain that she does non shout. and he does it in a dark back street so no 1 knows or sees it. It truly is like the chief character has to personalities. one that is bright and in love with his dream miss Norma. the miss he hopes to run into shortly. it is the 1 he shows to the remainder of the universe and it makes everybody believe he is beautiful. The other is dark. the personality of a liquidator who kills merely because the miss he frightens screams. like Norma did when she was killed. in the same back street. The rubric of the narrative is The Man Who Loved Flowers. which when you read it makes certain that one puts peculiar attending to the florist and you think about the flower bouquet the whole clip. and particularly in the line â€Å"†¦the spill of flowers fell out of his manus. the spill spilled and broke unfastened. sloping ruddy. white. and xanthous tea roses beside the bent rubbish cans†¦Ã¢â‚¬  ( p. 180. ll. 8-10 ) . where you take notice to the tea roses that seems so out of topographic point. in the dark back street with a consecutive slayer. It is opposite to the beginning where the roses seem so absolutely in topographic point with a happy adult male there is on his manner to run into his girlfriend. The flowers in this narrative highlights the passage from beautiful spring eventide where you could believe a adult male in love would by his girlfriend flowers. to a dark back street with refuse tins where 1 could ne'er conceive of a pretty corsage. Possibly the chief character. who calls himself love. putting to deaths merely to experience some exhilaration in his life once more and he tells himself that it is O.K. because he is merely looking for Norma. whom he will happen someday. finally.

Roles of Ngos to Development Essays

Roles of Ngos to Development Essays Roles of Ngos to Development Essay Roles of Ngos to Development Essay EXAMINE THE CONTRIBUTIONS OF NGO’s TO DEVELOPMENT NGO is an acronym which stands for â€Å"non-governmental organization. The UN defines an NGO as a kind of private organization that is independent from government control and is non-profit, non-criminal and simply an opposition party. According to professor Peter Willets, from the university of London , argues the definition of NGO as an independent voluntary association of people acting together on a continuous basis for some common purpose other than achieving government office, making money or illegal activities. The most common classification of NGOs is by orientation and level of operation. Orientation refers to the type of activities it takes on, these may include human rights, environmental protection or development works. Level of operation refers to whether it is community based, citywide, national or international. The contributions to NGO’s are: Education, this plays a major role in development since without it development cannot take place. Education can be formal or non-formal. They provide teaching and learning materials for some schools in the deprived areas in Ghana, improved access to education for adults and child rights in quality education. An example is GIGDEV an NGO based in the north which aims at helping adolescent girls by training them in batik tie and dye, hairdressing and sewing to prevent them from going to the south to seek nonexistent jobs. 150 junior high schools in 13 selected districts from the Brong Ahafo, Central region, Eastern region and Greater Accra region to benefit from a project aimed at improving the quality of education in the country. Which is been implemented by Plan Ghana. Agriculture, this is done by providing equipment to the farmers in deprived areas to help them get better yields. Also they are taught new farming techniques that can improve the quality of yields, advised on crops to cultivate. They help farmers advocate policies that promote market access, control over productive resources by small scale farmers and sustainable agric in the face of climate change. Examples of such NGO’s are SNV and SARI. Also in the economic sector NGOs help alleviate poverty. Since 2009 Technoserve has supported 4209 women in the northern, Upper East and Upper west. They have been economically marginalized. 12 women groups were supported to secure Shea processing centres. This means that these people are assisted to start small scale businesses to earn capital which will in turn improve their standard of life. This helps the people immensely because they now gain capital to improve their standard of living. SNV is implementing four year project to assist smallholder farmers in three African countries, Ghana included to supply their national school feeding programme. it is been funded by the Bill and Melinda Gates foundation with a grant of 7. million dollars. Science and technology is also an area NGOs tackle by providing the right materials for science programmes which help upcoming students with keen interest in science to develop their potentials. Some of these NGO come out with research findings which help in development of some sectors. Some of the NGOs SARI, UNESCO. In the area of health care, this is done by providing health centers, prov iding potable water. Providing the deprived with nutritious food to eat. Some NGOs like USAID provide cooking oil and rice to some of the deprived areas. They also help them with the guinea worm eradication in the northern parts by giving them mouth filters which can be used to drink water from some water bodies. Some examples are water Aid, Oxfam and WHO Some NGO provide relief items in cases of conflicts and natural disasters like floods which is prominent during the rainy season in Ghana. This relief items like bags of rice, sugar, corn, mattresses, clothing, building materials are donated to the affected people in these areas. An example is ADRA. In addition, others play a role in the rights of people be it the mentally challenged or not. Basic needs Basic rights belief mental health is not a right or a privilege . They help people with mental illness and epilepsy. When they recover their health they learn new skills or go back to their work. Actionaid promote women’s rights, the organization worked on women’s participation in leadership and decision making, violence against women and girls. To conclude, the contributions of NGOs to development cannot be over emphasized since it deals with major aspects of development like education, agriculture, economic, healthcare, provision of relief items and human rights

Retirement Essays - Individual Retirement Accounts, Free Essays

Retirement Essays - Individual Retirement Accounts, Free Essays Retirement Retirement Retirement seems to be one of the most often overlooked areas of peoples future plan. Simply because it seems so far away, it is an area that is subject to procrastination. People are expected to live longer now than ever before, this is another reason why young adults and teenagers are not worried about saving for their retirement. The baby boom generation, the seventy seven million people born between 1943 and 1960, face an entirely different retirement plan. As they began to retire, people are starting to think that there will be no money left and this will turn into a crisis. What will happen when seventy-seven million baby boomers begin to want the money they paid in but it is not there? Retirement provisions such as Social Security, IRAs, and 401ks are there to help when you are deciding how to save money. Social Security started a long time ago, in the 1930s, when Franklin D. Roosevelt was president. He was elected president in November 1932. By March there were over thirteen million people that were unemployed, and almost every bank was closed. Franklin D. Roosevelt proposed a sweeping program to being recovery to business and to agriculture and relief to those who were in fear of losing their farms and homes to being unemployed. In 1935, recovery was slowing arriving, but more And more people were turning against Roosevelts New Deal program. This led Roosevelt to a new program of reform, which we know today as social security. It stated heavier taxes on the wealthy, new way of controlling banks and public utilities, and a huge work relief program for those people who were unemployed. Social Security has been around for so long, but now people under the age of sixty-five think it will go bankrupt before they retire, according to a new CNN/TIME poll, and most of them do not think they will be able to save enough on their own. Only thirty-one percent say that the system is currently in a crisis; majority just feels that there are problems but not a crisis. The way you feel about Social Security is based totally on what age you are. People over fifty seem to think the system is fair while others feel it is not. In the Industrial Age, a Defined Benefit pension plan meant that the company guaranteed you, the worker, and a defined amount of money for as long as you lived. This made people feel secure because these plans assured a steady income. IRAs, Individual Retirement Accounts, are a vital part of retiring plans. There are two different types of IRAs, which include Roth and Traditional IRAs. Roth IRAs are said to give Americans another way to save on taxes. A Roth Ira can be withdrawn tax-free, as long as the account has been open at least five years and you are age fifty-nine and a half when you begin withdrawing the proceeds. The contributions can be up to two thousand dollars per person or four thousand per couple. The beauty of a Roth IRA is its simplicity. You can contribute to a Roth IRA even if you have an employer-sponsored retirement plan. You can contribute to a Roth IRA even if you have an employer-sponsored retirement plan. You can make contributions to a Roth IRA at any age as long as you are earning income. Your contributions however, cant exceed your income. Someone who contributes even a little as a teenager can end up with quite a bit of money later on. With a Roth IRA your beneficiaries will not have to pay income tax on it. A Traditional IRA is for taxpayers that are under the age of seventy and a half, who are still working. Some people prefer the traditional IRA because they can get an immediate tax deduction equal to the contribution they put in. The money in a Traditional IRA grows tax-deferred. You have to pay a tax on all your earnings. Distributions of a Traditional IRA are required at the age of seventy and a half or you have to face penalties. There are also penalties on withdrawals before the age of fifty-nine and a half such a ten percent tax

MANAGERIAL FINANCE Case Study Example | Topics and Well Written Essays - 2750 words

MANAGERIAL FINANCE - Case Study Example In 2000’s, the airlines inaugurated various Airbus jets and new suites of its products and made various records during this period. In 2004, it made a record of the world’s longest nonstop commercial flight from Singapore to Los Angeles. In 2008, it made a record again by operating an all Business class flight between Asia and USA (Singapore Airlines). The Singapore Airlines operate from Singapore and has 20 flight destinations in Middle East, UK, USA and South East Asia. The range of its products and services is vast starting from exceptional services at ground to different types of cuisines and forms of entertainment in flight. Their cuisine caters to needs of children, old age people and those from various religions. Their in-flight entertainment comprises of movies, TV shows, games and various other entertainment devices. Mileage credits for business and economy class passengers is another unique service provided by the airlines. KrisWorld in-flight entertainment system provides exceptional levels of comfort and entertainment to its first and business class passengers (Singapore Airlines) The operating profit, returns and earnings of the airlines saw a drastic increase in the year 2010-11. The operating profit rose with about 1911.5% and earnings per share with 402.20%. The drastic rise in the profitability of the company was due to the recovery after the slowdown of the global economic crisis in the late 2000’s. There was a rise in demand for the airlines products and services. The current trading period and the latter half of the last trading period year saw an improvement in the profitability of the company which saved it from incurring a loss (Singapore Airlines). The price earnings ratio for Singapore Airlines in the year 2010-11 is $0.15 (share price/ eps = 13.68/91.4). The price earnings ratio for Qantas in the year 2010-11 is $0.18 (1.97/11) (Qantas Airlines). The P/E ratio of Qantas Airlines is more favorable for the

The Role of the Practice Mentor Research Paper Example | Topics and Well Written Essays - 4000 words

The Role of the Practice Mentor - Research Paper Example However, when prior knowledge is inaccurate, activated, inappropriate or insufficient for the task or inert it can interfere with or impede new learning. Students obviously make connections between pieces of knowledge. Those connections form knowledge structures that are meaningfully organized and accurate and hence the students are well able to apply and retrieve their knowledge efficiently and effectively. (Sullivan & Glanz, 2005. p97-101). Conversely, when knowledge is connected in random ways or inaccurately, students fail to apply or retrieve it appropriately (Bigge & Shermis,1998. pp210-231). Students’ motivation decides, sustains and directs what they do to learn. As students go into college and gain greater independence over how, when and what they learn and study, motivation plays a vital role in guiding the persistent quality and direction of the learning manners in which they indulge. When students find positive value in a learning activity or goal, they are likely to be strongly motivated to learn. This happens when they perceive support from their environment and expect to achieve the desired learning outcome. Students must practice  to acquire component skills and integrate them, know when to apply what they have learned to help develop mastery (Bigge & Shermis1998 pp210-231). Students must develop not only the component knowledge and skills necessary to perform complex tasks but that also practice on integrating and combining them to develop greater fluency. Finally, students must learn how and when to relate the knowledge and skills they learn. For instructors, it is significant that they build up the consciousness of these elements.