What Is Enlightenment - 1120 Words

In his essay titled What is Enlightenment? Immanuel Kant defines enlightenment as mans leaving his self-caused immaturity. (145) In order to fully comprehend his definition, one must first clearly understand Kants use of the term immaturity. He explains that immaturity is not thinking for oneself because of a lack of determination and courage to use ones intelligence without being guided by another. (145) To Kant, immaturity is the individuals fault. He explains that a pattern of immaturity is difficult to break, because it becomes comfortable for the individual to rely on others for knowledge. (145) The chief example that Kant provides to illustrate this point is domesticated animals. As an allusion to the role of government†¦show more content†¦But as a scholar, he has full freedom, in fact, even the obligation, to communicate to the public all his diligently examined and well-intentioned thoughts concerning erroneous points in that doctrine and concerning proposals regarding the better institution of religious and ecclesiastical matters. (148) While it is unacceptable for the priest to preach his displeasure to his congregation, he is free to (and ought to) write a critique on the specific points of his dissatisfaction so that they may be examined by those superior to him. It becomes evident to the reader that Kant draws a line between the freedom to express ones opinions as opposed to the freedom to act according to such opinions. To Kant, it is essential that individuals obey the established laws of their society because doing otherwise undermines all authority of such a legal structure. A disobedient society cannot achieve enlightenment. (150) Immanuel Kant lived in a world where monarchy was a widely accepted (and practiced) form of government, much unlike the modern world. This may lead one to question whether Kants prescribed process for the societal achievement of enlightenment can be applied to the democratic world. The answer is most certainly no. The reasoning behind this answer is inarguable. In Kants essay, heShow MoreRelatedWhat Is Enlightenment1028 Words   |  5 PagesA More Enlightened Contemporary Society What is Enlightenment?, an explication that was written in 1784 in Prussia by the philosopher Immanuel Kant, discusses the principles that he deems to be truths surrounding significant topics such as freedom, reason, and an individual’s and/or societal necessity to be fully mature, in terms that he described as being scholar. Here, what is most evident is the reality that while he perceived the society as being unprepared to be fully mature, he neverthelessRead MoreWhat is Enlightenment? 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They left Ireland from Rathmullen in County Donegal. This flee was to become known as the flight of the Earls. They arrived in the Spanish Netherlands and then eventuallyRead MoreWhat Is the Enlightenment? How Was This Question Answered by 18th Century Thinkers? and How Have Their Ideas Influenced Our Understanding of Modernity?962 Words   |  4 PagesThe Enlightenment of the eighteenth century was an intellectual movement and was seen to have different definitions created by a range of philosophes during and after the enlightenment period. These philosophers included Immanuel Kant, John Locke, Francis Bacon, Marquis de Condorcet, Jean-Jacques Rousseau and Rene Descartes. Some believed that the enlightenment somewhat defined what we now call modernity and consider to be human . Immanuel Kant quoted in his famous 1784 essay, the â€Å"Enlightenment is

SWOT analysis of IKEA Free Essays

Introduction The following essay is a critical analysis of two of Gareth Morgan’s metaphors in relation to a real organization that, over the course of the organization existence and expansion, has in some way applied these two metaphors for attaining success and sustainability. The metaphors that will be discussed for this study are the image of an organization as an organism, and an organization as a culture. The organization studied in relation to these metaphors is IKEA, the home furniture retailer. We will write a custom essay sample on SWOT analysis of IKEA or any similar topic only for you Order Now Relevant examples within the organization evolutionary process will be given where necessary to illustrate the significance of the metaphors in question. It is, however, vital to learn the organization background to delve any further. IKEA prides itself to be the most successful and largest furniture retailer in the world, and boasts provision of everything and anything for a home, having products suited for people of all ages, and all this at low prices. The company promises excellent value for money spent with all of their products designed with an emphasis on natural colours to bring a light and airy atmosphere within a home. This concept is based purely on IKEA’s Swedish origins, where people pride themselves in living in harmony with nature with simple home designs which offer maximum efficiency in all weathers (http://www.iamaceo.com/marketing/ikea-brand-success-strategy/). IKEA’s vision, â€Å"to create a better everyday life for the many people† is reportedly largely aimed at the global middleclass which is also evident from their business idea, â€Å"to offer a wide range of well designed, functional home furnishing products at prices so low that as many people as possible will be able to afford them† (http://www.ikea.com/ms/en_GB/about_ikea/press_room/student_info.html). To achieve this global mission, IKEA is well known for having a rapid internationalisation process from its Swedish origins and its rapid expansion into countries with cultures very different from its original Swedish national culture (Hollensen, 2007). With 265 stores worldwide, where 235 are owned by the IKEA group while the remaining 30 by franchisees outside the group; the extent of IKEA’s expansion is obvious (IKEA, 2007). Although owned by franchisees in some countries, the IKEA concept and trademark are solely owned by Inter IKEA Systems B.V in Netherlands. This means Inter IKEA Systems B.V is the franchiser for all IKEA stores within or outside of the IKEA group, ensuring uniformity of corporate values right from the centre (IKEA, 2007). Having looked into the organisation’s background, it is now important to study Morgan’s metaphors, which can then be applied to the organisation. Firstly, Morgan suggests that organisation theorists, after decades of comparing organisations as mechanistic entities, have moved to the biological sciences for more apt comparisons, where individuals, groups, organisations, populations or species of organisations, and their social ecology are paralleled with molecules, cells, complex organisms, species and ecology (Morgan, 2006, pg 34). The idea derived from drawing such comparisons is that certain species of organisation are adapted to certain external conditions just as certain species of organisms are to certain environments (Morgan, 2006, pg 33). Such metaphoric views have changed the classical mechanistic focus on efficiency, and structure to the basic element of survival with more emphasis on the organisation-environment relationship (Morgan, 2006; 1998). This can be f urther complimented with modern environmental analysis methods like SWOT (strengths, weaknesses, opportunities and threats) and PEST (political, economical, sociological and technological) analyses, that have been developed solely for comparing an organisation’s internal abilities to the external factors that may or are affecting its survival and performance in that environment (Johnson et al, 2008; Kotler, 2003). Within the metaphor of an organisation as a living organism, Morgan introduces certain characteristics like the open systems approach, adaptability to the environment (contingency theories), different species of organisation etc (2006; 1998), but this essay will mainly look into the organisation as an open system, and its adaptability to the external environment. The open system approach is based on the theory that organic systems at the cell level, as complex organisms, and as part of a population of organisms, exist in constant interaction with their environment, and this interaction is vital for the very survival and sustainability of the organism. A similar approach can be applied to an organisation, where individuals, groups, and the complex organisation are in constant interaction with their market environment for survival (Morgan, 2006; 1998; Dowling et al, 2008; Johnson et al, 2008). In support of the open systems approach Morgan discusses the law of requisite variety according to which, the internal regulatory/functioning mechanisms of a system must be at least as diverse as its environment in order to deal with the variety and challenge posed by the environment (Morgan, 2006; 1998; Watson, 2002). This brings us to the challenge of adapting internal characteristics to the external environment, also called ‘contingency theories by Morgan (2006), where he argues that all organisational systems are open systems in relation to the environments they operate in, and careful management is needed to â€Å"satisfy and balance internal needs and to adapt to environmental circumstances† (Morgan, 2006, pg 42). This approach assumes that the environment dictates the changes within the organisation, and that managers employing different approaches to management, must continuously strive to bring about a strategic fit between internal and external factors (Morgan, 2006; Johnson et al, 2008). This is especially applicable to multinational organisations that have to constantly adapt themselves to local conditions, whilst still working towards the original corporate objectives. Dowling et al (2008) summarise this by saying, â€Å"†¦the International Organisation will be called on to operate across a wide variety of competitive environments and yet somehow balance these diverse social, political and economic contexts with the requirements of the original home context.† (Pg 25) IKEA has been one of those international organisations that have had to constantly adapt to the different environments where it operates. The company had initially employed an ethnocentric approach of management where only Swedes were recruited for management positions so as to ensure the original ‘Swedishness’ of the organisation. But this approach eventually met with criticism and a temporary setback in IKEA’s overseas operations, where the organisation was faced with the task of revising its overseas recruitment policies in order to meet the demands of local cultures and employment laws (Kling and Goteman, 2003; Kochan et al, 2002). According to Bjork (1998), every time IKEA was faced with a struggle due to internationalisation, new cultural management policies would be implemented, the latest being Diversity Management. IKEA has had to rapidly transform itself from an ethnocentric corporation to an organisation that embraces people of all backgrounds, and has in many communiques expressed the importance of having a culturally diverse workforce in order to obtain competitive advantage on the global scene. This is evident from the organisation’s recruitment websites in various countries, where emphasis is given for potential employees to ‘be themselves’, but at the same time adhere to shared corporate values such as ‘simplicity’, ‘cost-consciousness’, ‘hard work’ etc, but almost all of the websites show a picture of a man and woman of Scandinavian origin (see case, also Bjork, 1998). This has created a paradox within the IKEA Group’s core values, where there is still a strong emphasis on the company’s Scandinavian background. This is found more on the websites of stores directly owned by the IKEA Group, whereas the stores owned b y outside franchisees are more receptive to their local environments. IKEA in Dubai, UAE, for example, is franchised by Al Futtaim Group, which acts as the main recruiting agency for the company. Since its opening in 1991, the Dubai franchise has been a major success story in terms of recruitment and organisational performance, which led to its expansion into neighbouring Abu Dhabi. (http://www.ikeadubai.com/content/careers.asp http://www.afuturewithus.com/careers/al-futtaim/home.aspx). The above, if studied in context with Hofstede’s cultural dimensions, would suggest that IKEA was more or less forced to employ external organisations, like in the case of Dubai, for its local recruitment procedures, as Middle Eastern cultures pose stronger environments due to rigidity in peoples’ cultural and traditional preferences, requiring the organisation to recruit local personnel to manage local workforce and operations (Hofstede, 1997; Trompenaars and Hampden-Turner, 1998). This may not be largely applicable in western operations, as again according to Hofstede, western cultures are weaker and more flexible to adapt, creating flexible environments in which to operate, thus not requiring external agencies for local operations, and IKEA may even get away with having its Scandinavian focused marketing efforts in such environments (1997; Trompenaars and Hampden-Turner, 1998), and moreover, ‘brand’ culture is more prevalent in the west than in the Middl e East (Kotler et al, 2006). It can thus be asserted that in the case of the Middle East, the environment dictates the changes within the organisation in accordance to Morgan’s adaptability theory (2006), whilst in the west; the organisation may have more of an influence on the external environment due to the power of the brand upon consumers’ psych, which is in contradiction with Morgan’s theory of the environment being the dominant party. The above clearly shows IKEA’s existence in accordance with Morgan’s organism metaphor due to the organisation’s focus to change its internal capabilities to match with the external environmental factors. The company seems on the right track by employing external agencies with more local knowledge to manage local operations exhibiting need for change, and to tap into local talent, which may also prove less expensive when compared to its Scandinavian counterparts (Keeley, 2003), especially where the environment seems the dominant force. The organisation as a culture metaphor is slightly intertwined with the above concept of the organism, where the organism metaphor refers to a series of internal changes within the organisation to fit with external changes, the culture metaphor refers to a change in the very behaviour of the organisation through a change in its corporate culture (Morgan, 2006). Corporate or organisational culture, as defined by Schein (2004) is, â€Å"A pattern of shared assumptions a group learned as it solved its problems of external adaptation and internal integration that has worked well enough to be considered valid and, therefore, to be taught to new members as the correct way you think, perceive, and feel in relation to those problems† (Pg 17) In other words, the methods the organisation uses to bring about the internal changes to align with the environment are expressed in the form of culture. Schein (2004) puts the definition in simpler words by saying, â€Å"it’s the way we do things around here†. But since organisations are made up of groups and individuals, where each individual brings in their own personality and characteristics to a group, based on their own cultural mental programming (Hofstede, 1997) in the society, the organisational culture then becomes a culmination of different cultures and perspectives brought in by the external society. This brings us to the assumption that organisational culture is largely affected by societal and national cultures (hofstede, 1997; Morgan, 2006). In light of the above discussion on the changes IKEA was forced to bring about for its international operations, it may now be significant to learn about the company’s corporate culture. IKEA’s corporate culture is based on the concept of shared values, some of which, as the organisation proclaims, are togetherness, cost-consciousness, respect, and simplicity. These values project a very democratic form of leadership where considerable freedom is given to employees to contribute to the company’s success. IKEA claims to treat all employees, no matter what rank they carry, as partners in the business. The company also boasts no restrictions upon employees in using their own initiatives and offers full support to meet each individual’s needs, ambitions and capabilities. But perhaps the most important proclamation is that â€Å"you can take IKEA out of Smaland but you can’t take Smaland out of IKEA†. Smaland being the village in Sweden where the founder Ingvar Kamprad was born and raised, and also the place to which IKEA attributes its qualities like humility, simplicity and hard work. (http://www.ikea.com/ms/en_US/jobs/join_us/ikea_values/index.html) This clearly indicates IKEA’s attachment to its roots in spite of its internationalisation. This also suggests that the core-culture of IKEA, especially where individual branches are directly owned by the IKEA group, is quite rigid and is aimed at promoting its Swedish culture to the rest of the world rather than incorporating the different local cultures that it operates in, but where the branches are owned by franchises in places or countries with strong national cultures, IKEA has had to change its internal culture to align with the national culture(s). Hence the organisation can be seen as a culture due to the fact that, like in the case of IKEA, it has a set of values and beliefs and methods of doing things that are shared and expressed, and taught to new comers as the right way to go, where these values and beliefs and expressions are largely influenced by the individuals and their own perceptions, which are then shared by a group, and are extended to the whole organisation (Morgan, 2006; Schein, 2004; Mullins, 2003; Robbins, 2001). This is especially evident in the case of IKEA, where the dominant cultural element initially has been the Scandinavian focus, as the organisational structure was largely made of Scandinavian personnel and the culture was passed on to new recruits. But due to the company’s aim of expanding worldwide, they have had no choice but to change this internal cultural focus to incorporate other cultures to make up a core organisational culture based on Scandinavian principles rather than personnel, but a culture that embraces differences in local operations, hence creating flexibility. After studying the two metaphors, the writer is inclined to the assumption that both these metaphors deal with the same element of changing the internal to align with the external. It may be plausible to think that a distinction between the two may not even be necessary, because, if an organisation changes its internal operations, at some level, it is ultimately engaging in changing some aspect of its behaviour, which suggests change in culture. So the main critique for Morgan may be that he has introduced too many divisions of metaphors when they are all intertwined in some respects with each other. References: DuPraw, M., Axner, M. (1993). Working on Common Cross-Cultural Communication Challenges. Alexandria, VA: Public Broadcasting System Hammer, M.R., Hart, W. And Rogan, R. (1998) ‘Can You Go Home AgainAn Analysis of the Repatriation of Corporate Managers and Spouses’, Management International Review, 38(1): 67-79 Hendry, C. (1994) Human Resource Strategies for International Growth. Routledge: London Hickson, D., McMillan, C., Azumi, K. And Horvath, D. (1979). ‘Grounds for Comparative Organisation Theory: Quicksands or Hardcore?’ in Lammers, C. And Hickson, D. (eds) Organisations Alike and Unlike, Routledge and Kegan Paul Hofstede, G. (1997). Cultures and Organisations: Software of the Mind. McGraw Hill, London Hollensen, S. 2007. IKEA: Expanding through franchising to the South American market– Case Study III.1, Global Marketing – A decision-oriented approach, 4 ed. Essex, England: Financial Times Press IKEA. 2007. Facts Figures, IKEA Group 2007: Corporate PR, IKEA Services AB Johnson, G. Scholes, K. Whittington, R. (2008). Exploring Corporate Strategy. 8th Edition. England: Pearson Education Ltd Keeley, T.D. (2003). International Human Resource Management in Japanese Firms. Palgrave, London Kerr, C., Dunlop, J.T., Harbison, F. And Myers, C.A. (1973). Industrialism and Industrial Man. Penguin, USA Kling, K., Goteman, I. 2003. IKEA CEO Anders Dahlvig on international growth and IKEA’s unique corporate culture and brand identity. The Academy of Management Executive, 17(1): 31-37 Kochan, T., Bezrukova, K., Ely, R., Jackson, S., Joshi, A., Jehn, K., Leonard, J., Levine, D., Thomas, D. 2002. The Effect of Diversity on Business Performance:: Diversity Research Network Kotler, P. (2003). Marketing Insights. John Wiley Sons, Inc: New Jersey Kotler, P., Pfoertsch, W. (2006). B2B Brand Management. Springer-Berlin: Germany Larkey, L.J. (1996). â€Å"Toward a theory of communicative interactions in culturally diverse workgroups†, Academy of Management Review, 21:463-91 Milliman, J., Von Glinow, M. And Nathan, B. (1991) ‘Organisational Life Cycles and Strategic International Human Resource Management in Multinational Companies: Implications for Congruence Theory’, Academy of Management Review, 16: 318-39 Morgan, G. (2006). Images of Organisation. Sage: London Morgan, G. (1998) Images of Organisation. Sage Publications, London Mullins, L.J. (2003). Management and Organisational Behaviour. Pitman Publishing, London Neuliep, J.W. (2008). Intercultural Communication: a contextual approach. Sage Publications, USA Robbins. S.P. (2001) Organisational Behaviour. Upper Saddle River, NJ: Pearson/Prentice Hall, Pearson Education International Rollinson, D. (2005). Organisational Behaviour and Analysis. 3rd edition. Pearson, England Schein, E.H. (2004). Organisational Culture and Leadership. 3rd edition. John-Wiley, San Francisco Schuler, R.S., Budhwar, P.S. and Florkowski, G.W. (2002) ‘International Human Resource Management: Review and Critique’, International Journal of Management Reviews, 4(1): 41-70 Scullion, H. (2001) ‘International Human Resource Management’, Human Resource Management. International Thompson: London Scullion, H. And Linehan, M. (2005). International Human Resource Management. Palgrave-Macmillan, New York Torbiorn, I. (1997) ‘Staffing for International Operations’, Human Resource Management Journal, 7(3): 42-51 Trompenaars, F., and Hampden-Turner, C. (1998) Riding the Waves of Culture: Understanding Diversity in Global Business. 2nd edn. McGraw-Hill: New York Watson, C.V. (2002). Multiculturalism. Open University Press, Philadelphia Online Resources: Iamaceo (2011) â€Å"IKEA brand success strategy† http://www.iamaceo.com/marketing/ikea-brand-success-strategy/ Assessed on the 23rd of February 2011 IKEA (2011) â€Å"Student Information† http://www.ikea.com/ms/en_GB/about_ikea/press_room/student_info.html Assessed on the 24th of February 2011 IKEA Dubai (2011) â€Å"Jobs at IKEA† http://www.ikeadubai.com/content/careers.asp Assessed on the 25th of February 2011 A future with us (2011) â€Å"Jobs at IKEA† http://www.afuturewithus.com/careers/al-futtaim/home.aspx Assessed on the 25th of February 2011 IKEA (2011) â€Å"Join us† http://www.ikea.com/ms/en_US/jobs/join_us/ikea_values/index.html Assessed on the 26th of February 2011 How to cite SWOT analysis of IKEA, Essay examples

Preparing Budgets and Environmental Cost Report

Question: Discuss about thePreparing Budgets and Environmental Cost Report. Answer: Introduction Purpose The purpose of the report is to see if the new product will be able to generate enough cash balance at the end of each month to enable the company to pay for the following months expenses. Scope The cash budget is prepared for two companies, one of which is the manufacturer and the other distributor. Milbourn Manufacturing is the manufacturer and various budgets including production budget, labour budget, material budget, and cash budget has been prepared for the company for four months from December to March. VGL Ltd is the distributor and a cash budget has been prepared for the company for four months from January to April. Limitations The above mentioned budgets have been prepared on the basis of the sales forecast and the expected sale price by VGL Ltd. If there is any change in the forecasted sale, the planned budgets could go for a toss and the profits of both the companies may be affected. Hence, the companies should be prepared for any variation. Cash Budget VGL Ltd. Jan Feb Mar Apr Beginning Cash balance $19,00,000.0 -$1,24,10,000.0 $4,96,90,000.0 $10,96,12,500.0 Add receipts Cash sales $2,24,40,000.0 $1,63,20,000.0 $1,16,02,500.0 $1,01,35,944.0 Credit sales $7,29,30,000.0 $5,30,40,000.0 $3,77,08,125.0 Credit sales $1,68,30,000.0 $1,22,40,000.0 Total cash available $2,43,40,000.0 $7,68,40,000.0 $13,11,62,500.0 $16,96,96,569.0 Less: cash disbursements Purchases $3,52,00,000.0 $2,56,00,000.0 $2,00,00,000.0 $1,92,00,000.0 Expenses $15,50,000.0 $15,50,000.0 $15,50,000.0 $15,50,000.0 Total disbursements $3,67,50,000.0 $2,71,50,000.0 $2,15,50,000.0 $2,07,50,000.0 Ending cash balance -$1,24,10,000.0 $4,96,90,000.0 $10,96,12,500.0 $14,89,46,569.0 Melbourne Manufacturers Budgets Production Budget Dec Jan Feb Mar Apr Sales 2,20,000 1,60,000 1,25,000 1,20,000 Production units 2,20,000 1,60,000 1,25,000 1,20,000 Material Budget Dec Jan Feb Mar Material A kgs 6,60,000 4,80,000 3,75,000 3,60,000 Cost per kg $3.5 $3.5 $3.5 $3.5 Material A cost $23,10,000.0 $16,80,000.0 $13,12,500.0 $12,60,000.0 Material B kgs 13,20,000 9,60,000 7,50,000 7,20,000 Cost per kg $4.5 $4.5 $4.5 $4.5 Material B cost $59,40,000.0 $43,20,000.0 $33,75,000.0 $32,40,000.0 Material C kgs 4,40,000 3,20,000 2,50,000 2,40,000 Cost per kg $10.0 $10.0 $10.0 $10.0 Material C cost $44,00,000.0 $32,00,000.0 $25,00,000.0 $24,00,000.0 Total material cost $1,26,50,000.0 $92,00,000.0 $71,87,500.0 $69,00,000.0 Labour Budget Dec Jan Feb Mar Hours required 1,10,000 80,000 62,500 60,000 Cost per hour $36 $36 $36 $36 Labour cost $39,60,000.0 $28,80,000.0 $22,50,000.0 $21,60,000.0 Cash Budget Dec Jan Feb Mar Beginning cash balance $15,50,000.0 -$33,42,500.0 $1,87,30,000.0 $3,19,90,625.0 Receipts $3,52,00,000.0 $2,56,00,000.0 $2,00,00,000.0 Total cash available $15,50,000.0 $3,18,57,500.0 $4,43,30,000.0 $5,19,90,625.0 Disbursements Material cost $6,32,500.0 $4,60,000.0 $3,59,375.0 $3,45,000.0 Material cost $94,87,500.0 $69,00,000.0 $53,90,625.0 Material cost $25,30,000.0 $18,40,000.0 Labour cost $39,60,000.0 $28,80,000.0 $22,50,000.0 $21,60,000.0 Overheads $3,00,000.0 $3,00,000.0 $3,00,000.0 $3,00,000.0 Total disbursement $48,92,500.0 $1,31,27,500.0 $1,23,39,375.0 $1,00,35,625.0 Ending cash balance -$33,42,500.0 $1,87,30,000.0 $3,19,90,625.0 $4,19,55,000.0 Behavioural Aspects of Budget Budgetary Slack Budgetary slack is the underestimation of revenues and overestimation of expenses. When the performance of the managers is linked to the budgets, the managers may distort the information in order to appear in the favourable light. Like if the managers gets rewards for higher sales than budgeted, the manager would most certainly underestimate the sales forecasts and prepare a budget with lower sales forecast so that when the actual sales exceeds the budgeted, the manager could be rewarded. This leads to budgetary slack. Due to this, the budgets prepared may become inaccurate and the planning process of the company may go for a toss. (Hilton, 1994) Participative Budgeting If the budgets are prepared in consultation with the people who are responsible for its execution, it is called participative budgeting. Participative budgeting is more effective as the people executing it feel more committed and responsible. The various advantages of participative budgeting are: a) The budget quality is better as it has the expertise of the managers along with the top management. b) There is improved communication of the budget, improved acceptability, and a better commitment from the managers c) The managers have a better understanding of the factors involved in the making of the budget, hence this improves the understand ability of the factors. d) Ensures efficient allocation of resources e) Acts as a tool of motivation f) There is greater work clarity which leads to better performance Even though this type of budgeting proves advantageous, however there are also certain disadvantages which are: a) It is difficult to have an effective two way communication between superiors and subordinates b) The managers may try to distort the budgets and get resource allocation in their favour c) The process is expensive and time consuming d) The participation increases a responsibility for the managers which may increase their stress. (Tanase, 2013) Cash Management Strategies to Avoid Cash Shortage A temporary cash shortage may arise if the expenses are incurred before the payments are received. In such cases, the company can employ some strategies to overcome such shortage. a) Take a loan the loan can be taken from bank or any individual b) Delay payment to vendors the delay in payment would make cash available for other business expenses which need to be paid for immediately. However, the vendors should be informed and convinced beforehand. c) Sell off investments to increase liquidity d) Collect receivables at a faster rate. (NASAA, 2007) Consequences of Cash Shortage If the cash shortage is not looked upon immediately, it can lead to dire consequences which may even lead to liquidation of the business. The profits of a business may be impacted as due to cash shortage, necessary items required for operation of business would not be purchased which will hinder the production schedule and thus the company will not be able to meet sales demand on time, thus impacting the profitability. Apart from the above costs, there are also pressures that a business may face with respect to its reputation. It may lose cash discounts, may be difficult to obtain further loan, forced to pay higher prices to suppliers etc. (Shodhganga.inflibnet, NA) Consequences of too Much Cash A company should have adequate amount of cash to carry out its operations effectively. Too much of cash also poses negative consequences which is the opportunity cost. The company loses profits which it might earn from investment of such excess cash. Also there is inflation effect which means if the inflation increases, the value of money goes down and hence the value of available cash decreases which is a loss for the company. (Picard, 2011) Environmental Performance Table Operating Cost Category Amount % in relation to total cost % in relation to total sales Initial evaluation of environmental standing of new suppliers Detection costs $2,100 Testing for contamination Detection costs $28,000 Training employees (environmental) Detection costs $1,400 Inefficient material usage Detection costs $70,000 Total Detection costs $1,01,500 2.5% 1.9% Cleaning up chemically contaminated soil External Failures $2,60,000 Total External Failures $2,60,000 6.3% 4.9% Treating and disposing of toxic waste internal Failures $2,15,000 Operating pollution equipment Internal failures $19,000 Total Internal Failures $2,34,000 5.7% 4.4% Maintaining pollution equipment Prevention costs $39,000 Performing environmental studies Prevention costs $7,500 Revising evaluation of some existing suppliers Prevention costs $700 Total Prevention Costs $47,200 1.2% 0.9% Total cost $41,00,000 Total Sales $53,00,000 (Kaplan, 2012) Strategy From the above table we see that external failures amounts to the highest cost in total operating cost even though there is only one item of cost, followed by internal failures. Hence, the company should focus on reducing these costs. This can be done by preventing environmental waste production as no waste would mean no external failure costs and hence the total environmental costs would be low. Prevention costs are the lowest and if the company spends more on prevention costs, there would be less of both internal and external failures. References Hilton, R., (1994), Managerial Accounting, 2nd Edition, New York, McGraw Hill Book Company Tanase, G.L., (2013), An Overall Analysis of Participatory Budgeting Advantages and Essential Factors for an Effective Implementation in Economic Entities, Journal of Eastern Europe Research in Business and Economics, Vol. 13 NASAA, (2007), what is Cash Flow and How Should We Manage It? NASAA Training , Reading 2 Shodhganga.inflibnet, (NA), Analysis of Cash Management, accessed online on 27th September, 2016, available at https://shodhganga.inflibnet.ac.in/bitstream/10603/723/12/12_chapter%207.pdf Picard, R., (2011), Too Much Cash Becomes a Really Serious Business Problem, accessed online on 27th September, 2016, available at, https://www.forbes.com/sites/robertpicard/2011/08/08/liguidity-is-creating-short-term-investment-challenges-for-many-companies/#46f81d302ce7 Kaplan, (2012), Environmental Costing, accessed online on 27th September, 2016, available at, https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Environmental%20Costing.aspx

Womans Role In Church Essays - Christianity And Women,

Womans Role In Church The Role of Women in the Church With the advent of the feminist movement, the role of women in all parts of society has come under increasing scrutiny. One area of recent controversy is the role of women in the Christian Church. Some churches whose traditions and practices are less rigidly tied to Biblical doctrines have begun placing women in leadership positions such as pastor or teacher. Other churches which interpret the Bible more literally have been slow to adopt such changes. Much of the confusion is based on attempts to interpret scriptures pertaining to women. In this essay, we will use the Bible to understand the role of women in the church of the first century and apply that understanding to the church of the twentieth century. Many people would dispute the Bible's relevance to contemporary thought in general, and in particular to the role of women in worship. If the Bible were not written under divine inspiration, a person or practice is not bound by its teachings. He or she can therefor pick and choose whatever corresponds to his/her point of view. However, if the Bible is of divine inspiration, then a cautious consideration of passages relevant to a particular issue must be undertaken. Traditions and customs that have arisen after the Bible was written may thus be carefully scrutinized. Such practices may or may not prove sound after comparison with scripture. Before we discuss specific issues concerning women in worship, we should consider principles derived from the relationship of Adam and Eve as described in Genesis chapter one. The Apostle Paul frequently uses this passage as a guideline when discussing women and women's issues. Genesis 1 verse 27 states: So God created man in his own image, in the image of God he created him; male and female he created them. Most Commentators agree that man and woman are both equally a reflection of God's image; the word man here is used as a synonym for humanity. Adam and Eve were also given joint dominion over creation. But the fact that Adam was created before Eve has significance to Paul and other Old Testament scholars; it signifies role distinction between the two sexes. The role of the man is leadership, while the role of woman is as a source of strength and support. In the letter to the Ephesians, Paul states: For the husband is the head of the wife as Christ is the head of the church. . . (E ph. 5:23) This is an important analogy. If a person wants to understand the Christian authority of a man over his wife, he must consider how Christ demonstrated his leadership as head over the Church. Primarily, he gave his life for his church, not using force or coercion for her submission. When considering mens and woman's ministry in the church, it is important to keep in mind this role distinction. Lets examine the public ministry of women in the Church. Two major passages give specific instructions regarding women during worship in the letters of the Apostle Paul. These two passages are used frequently when denying women a public role in church life. The first is in I Corinthians chapter 14 verses 33 - 35, this passage commands women to be silent during worship service. Similarly but with more details, I Timothy 2 verses 8 - 15 not only contains a command to be silent but also instruction on authority along with a reference to the fall of Adam and Eve for further explanation. Here is the passage in its entirety using the NIV (New International Version) Bible translation: I want men everywhere to lift up holy hands in prayer, without anger or disputing. I also want women to dress modestly, with decency and propriety, not with braided hair or gold or pearls or expensive clothes, but with good deeds, appropriate for women who profess to worship God. A women should learn in quietness and full submission. I do not permit a woman to teach or to have authority over a man; she must be silent. For Adam was formed first, then Eve. And Adam was not the one deceived; it was the woman who was

Dynasties of China essays

Dynasties of China essays Religion and philosophy embraced in 550 BC and continued to play an important role in China. Confucianism is the accepted philosophy of China 2000 years later. Daoism, Naturalism, and Buddhism are part of Chinese beliefs and customs. These philosophies are at the very core of Chinese life and society. During the Qin Dynasty China was ruled by Legalism. The Great Wall was built by the forced obedience of all the people for the emperor. The people of China were treated poorly and the advancement was not achieved do to the philosophy inacted. However, during the Han Dynasty they thought the government should be to serve the people and legalism lost support and the Han Dynasty replaced it with Confucianism. There were dramatic cultural and scientific advances during the Han Dynasty. Poetry was written and the first Chinese dictionary was compiled. Chinese history was written and modeled for the late historians. Inventions of the sundials, water clocks, water mills and the first seismograph advanced the society. Paper was invented during this dynasty. Steel was being a produced as well as farming tools . Irrigation systems were developed and new inventions of spinning, weaving, and dying silk were invented. After the collapse of the Han Dynasty came 359 years of disunity. Many people migrated to the south and contributed to its development. As a result there were major improvements in the cultivation of rice. Buddhism was introduced to China from merchants and missionaries. Buddhism was a calming force during this period of upheaval. Buddhism inspired many artists to create works of art. The Sui Dynasty followed this period of difficulty. Wendi united the North and the South of China into the empire. He stated the great building program. An entire empire was rebuilt and became a model for other cities. Canal systems were built that linked rice region that provided food during famine. However, the Sui Dy ...

Writer's choice Assignment Example | Topics and Well Written Essays - 1000 words - 3

Writer's choice - Assignment Example accordance to this topic, the paper will examine the global influence of Bollywood: the Indian film industry and the role of music in Bollywood films. The research question posed in this paper is; what is the impact of music in Bollywood films in the global film landscape? Bollywood do not incorporate any western content as they provide an explicit reflection of the Indian culture. For decades, Bollywood films were of little interest to the world outside the Indian subcontinent. However, this has changed in recent years as it stands as a popular culture in the dance and music sense. The song and dances are parallel to the plot as they help progress the theme of the films. The paper will examine a variety of arguments provided by different scholars in the context of media globalization. The case can be analyzed from a number of frameworks. In understanding the reverse flow created by Bollywood films, it is imperative to consider Bollywood expansion strategy based on its domestic and international consideration. Bollywood has continued to maintain international influence regardless of the fact that most of its films are in the Indian language. . The musical aspect has proved to work as they help the viewer grasp the abstract ideas in an even way. For this reason, Bollywood has expanded overseas due to the great appeal generated by music. For decades, Bollywood films were of little interest to the world outside the Indian subcontinent. However, this has changed in recent years as it stands as a popular culture in the dance and music genre. The global reach is fuelled partly by the large audience fascinated by the unique integration of dance and music in films. Rai is an Indian scholar who has contributed immensely in the field of media globalization. He is renowned for his contribution in cultural studies of south Asia. Rai once served in the media advisory board of India. Additionally, the author has contributed immensely in a number of forums that sought to

Teaching Philosophy Essay Example | Topics and Well Written Essays - 750 words

Teaching Philosophy - Essay Example Our goal as teachers is to help children learn. However, not all children learn in the same manner. Therefore, we should be able to adjust to them. There is never a wrong way to learn things and there is never a stupid question or a dumb opinion when it comes to children. Children will always experiment. They will always discover something new in the process. They will want to try out their new ideas and experiences with other people. Provided that they do not hurt themselves or others, and provided that the teacher is able to guide them towards the proper understanding of what they have just discovered or learned, there is no reason for them not to share it with others. After all, that is how we evolved as a society. The goal of education has always been to help others learn more about themselves and the world around them. To help them realize that the world we live in is not perfect and that there is always room for improvement and change. Education is vital in the occurrence of th ese changes because it is the educator's job to help the students, the learners realize these shortcomings and encourage them to correct what is wrong or invent ways to improve the world. A reconstructionist education will concentrate mostly on helping the students ask the right social questions that will, in turn, help them create a better society in the future. This is of the utmost importance as technology has begun to show signs of taking over the real world by encouraging people to engage in virtual relationships. A mode of interacting that does nothing to help improve our society because people hide behind the cloak of anonymity in it. At present, technology stands as the enemy of education as people tend to misuse the available technology in an effort to undermine others in our society. But a reconstructionist educational platform will be geared towards using technology in the advancement of the brotherhood of men. It will in effect, create a new school of thought that will a llow people to create a more peaceful and open minded society in the future.

VA Team members Assignment Example | Topics and Well Written Essays - 500 words - 1

VA Team members - Assignment Example Developing the VA schedule is essential because it sets targets and priorities within an organised plan. It allocates time and resources in a logical way. Implementing this correctly ensures that the VA meets all of its objectives and does not skip anything important or dwell too long on one issue. This is essential because good communication between the people involved eases information flow and creates a professional atmosphere for all concerned. The initial site briefing sets the tone and input on this point establishes the ground rules and creates clarity. This is essential because the VA involves handling of personal details, which are protected by law, and company information, which is commercially sensitive. Both of these are at risk if no-one sets up systems to safeguard such information, or if no one controls how these systems work. This liaison role is essential because the Subject Matter Experts (SMEs) each have an in depth but partial knowledge of the issues that arise, and this can cause disagreement. Helping to give an overview, and removing hindrances, minimizes conflict and helps the team to work together better and stay focused on the goal. This is essential because messages to and from facility management and staff can get lost if they pass through many different people. This role provides a clear channel for communication and also maintains an overview of what is happening hour by hour. The best VA in the world is useless if its results are not carefully documented. Findings will be better respected and acted upon if they are expressed with all accompanying data. Clarity here reassures everyone of the validity of the VA and sets out the basis of clear plan for others to follow. This is important because senior management have the power to ensure that a VA has lasting effects on the organization in the future. If they are kept informed they are more likely to engage in the work

UAE flower industry

UAE flower industry Introduction: Tulips is a flower delivery company in the UAE. It currently operates in Dubai and is applying business plans to operate in the rest of UAE with the view to become the market leader in the domain. Tulips started off its business in the year 2000 seeing the opportunities for growth in the region. Crossing all barriers Tulips gathered a strong sustainable base of regular buyers of flowers and also started delivering fresh flowers right at the doorstep just on a phone call. Providing the largest variety of flowers in its retail outlets (currently four in numbers) it is deemed to become the leading flower distributor in the city. The flower delivery market today has evolved out of a meagre retail business to one where more the innovativeness more is the price you get. It is not a single rose put even its petals do matter. Gradually all the florists are leaving their traditional business and diversifying their business into innovative system of preserving the freshness of flowers through refrigeration and delivering more exotic items with them like perfumes, chocolate, greeting cards etc. Tulips has entered into the same process. As a result it is looking out for opportunities so that it is not left in the race. The company has been meeting with the expectations of the customers and has been receiving good response over the years with majority of the customers feeling completely satisfied with the services of the company. The company now proposes to spread its business worldwide beginning from expansion in UAE with the introduction of doorstep delivery service centres, online booking business. Executive Summary: Tulips is a chain of floral decorations and delivery that operates various retail shops in Dubai. Flowers grace every event from ceremonies to weddings, from gifts to decorations etc. Tulips is the pioneer in this field by providing fresh flowers for all occasions on just a call. In this way it has set a benchmark by initiating the unique anywhere, anytime doorstep delivery of services o n just a single phone call thereby reducing all the hassles a customer has to take in first going to a florist, buying and presenting the flowers to the concerned person. Tulips has realised huge potential that lies in the Middle East for flower delivery and hence has decided to expand its portfolio by opening retail chains across the nation that provide quick delivery and also arrange decorations for parties, weddings and other ceremonies. For the first time in the region Tulips tends to begin online booking of flowers for the ease of the customers and expanding of the business for a higher growth. This business model is centred to the establishment of a nationwide retail chain fully computerized to take online bookings and orders. The goal is to tap the hidden potential of the market by providing world class services at the cheapest possible rates. The climate of Middle East being extremely hot, to preserves fresh flowers in store and during delivery is an important issue that lingers the plan when delivering to destinations far off to the retail store. This requires huge costs to be spent to maintain the freshness of flowers like air conditioning etc. The Company: Tulips is a leading flower outlet that provides fresh flowers in various artistic ways like bouquets, flower vase etc in selected parts of Dubai City. The company is on a rapid diversification process to evolve as the leading flower distributor through a nationwide expansion policy. Mission The mission of the company includes: Developing a sustainable client base. Providing personalized services to the maximum extent as possible. Innovation in design and decoration. Adapting to changing market scenario. Achieve break even within the second year of investment. Vision: Becoming the leading chain of flower distribution in UAE. Fostering intercontinental supply of flowers from UAE. The main keys to success of the firm lie in: Creating a retail outlet that confronts flower like an art gallery fully fresh and artistic floral arrangements. Additive products along with flowers. Advertisements and popularising services through quality service. Using the best available technology to maintain the freshness of products. Designing and customising the flowers according to the likes of customers. The Market: The market for floral delivery is rapidly growing as more and more customers advance into modern style of living and consider flowers as the prime object for greetings. Flower delivery has recently increased due to the increase in population and higher celebrations at various festivals. The market is not restricted to only UAE but has got wide expanse across the world. The demand for flowers will never decrease and their frequent use in bouquets, garlands make the market run all round the year. Located at the boundaries of Europe, Asia and Africa has got great potential to be a major centre of growth or the flower industry. Dubai Flower Centre is the only trans-shipment in the country that prevents perishing of flowers when imported from countries like India, Thailand etc. (Dubai Flower ) According to another survey for the household buyout of the flowers in UAE we gathered the following information: 30% of all households purchased freshly cut flowers at least once in a year. The mean rate of purchase ranged between US $60 to US $70. The maximum percentages of buyers include women. The income from bulk delivery accounts for only 27%. Competitive Comparison: In the corporate world it is not a difficult task to establish a flower shop or flower business in any region. After globalisation import and export of goods have become very easy and hence flowers can also be transported to various part of world with ease and little damage. This has allowed many companies to setup flower delivery service in UAE. Taking the advantage of location of UAE in the crossroads of Asia, Africa and Europe, companies import flowers from several countries, including Holland, Kenya, India, Iran and Equador. (UAE flower industry endures effects of crisis ) Some companies that sell flowers currently in UAE and are our competitors include:- DFC (Dubai flower centre) FlowerDubai.com Flowersdubai.co.uk Emirates florist.com Ready flowers Dubai Flower Centre: Dubai flower centre handles flower imports and exports and Dubai is the main hub for import and export of flowers. Dubai flower centre is capable of preserving 150,000 tons of flowers and other perishables. DFC is committed to deliver the above by providing: Increased capacity and connectivity between leading trading countries in the world. Trans-shipment and rapid consolidation. One of the worlds best cool preservation management. Facilities and Resources to enable value addition that is cost effective. Efficiency in commercial transactions. DFChas been designated as a trans-shipment hub. The main operations for handling items of import, export and transition trading take place on the base or the ground floor of the company. Shell life is maximized by efficient handling of the perishable materials. DFC is responsible for maintaining the perishable transit cargo of Emirates. Flowerdubai.com: Flowerdubai.com is an online shop of flowers. People can buy flowers form website flowerdubai.com and flowers will be delivered on the door. It uses door to door delivery service. There are many services given by the company as follows: (Fresh Flowers for Dubai ) Express Checkout Privileges Need not to enter the information again while booking flowers and hence saves time. Member Only Specials Exclusive discounts and offers from the company. Gift Reminder Services A remember policy to help the customer remind the dates of important occasions. Newsletter(s) Customer is daily updated with new ideas, offers and fun articles. Flowersdubai.co.uk: FlowersDubai.co.uk is an internet purchaser and seller of flowers and specialty gifts. FlowersDubai.co.uk is operated by Grey Matter SARL, one of the leading e-commerce companies, that was founded in 1996. Operating throughout the UAE, Cyprus and Lebanon, it is a key provider of tourism related products on the internet. FlowersDubai.co.uk sells flowers directly to consumers through its web portal and on telephone. This company delivers only to Dubai because the company does not deal with intermediary retailers, distributors and other online networks; they directly purchase it from the main source of flowers and gifts to provide the customers with the best lot of prices and exercise full control over the quality. As every country, has its own manners and cultures, Dubai too has it and thus FlowersDubai.co.uk utilises it to capture the market of Dubai. FlowersDubai.co.uk offers a huge variety of unique and artistic floral arrangements and gifts for holidays and other auspicious occasions. If the company has any item that does not appear in their catalogue or if customers have a special request, it just requires an email to deliver such objects. Flowersdubai.co.uk has divided the shops on three bases:- Shops by categories In these types of shops products are divided into categories Specials Flowers for Dubai Plants Etc. Shops by occasion In these types of shops products are categorised on the basis of occasion Birth day Congratulations Corporate gifts Get well soon Love romance Miss u New born Thank you Shops by price In these types of shops products are categorised on the basis of price Under $60 $60-$90 $90-$120 Over $120 Emiratesflorist.com: The company offers same day delivery tonearly every city in United Arab Emirates. They hope that their customers enjoy shopping on web portal. Customer can search from more than 200 offerings for the item of their choice which is far more than any competing site. The company offers superior service, free home deliveryand 100% satisfaction guarantee coupled with very low service charge as compared to its competitors. Tulips sees a major competition from this company. Emiratesflorist.com offers customers a wide variety and selection from amongst mixed bouquets, fresh-cut flowers, arrangements, potted plantsetc. for all occasions. Emiratesflorist.com is one of the fastest growing online floral retailers in the flower delivery industry as they deliver what they promise. The company accepts credit cards from all major providers and it is processed by one of the leading banking companies in the United States. The company has also divided its products on the basis of various categories similar to the last company. Ready flowers: Ready Flowers Company sends flowers and gifts all aroundUnited Arab Emirates every day. Ready Flowers employs a centralised management centre that monitors and controls all the orders that go through their system, thereby keeping a track that they are delivered on time to the customers. This process goes in parallel with a customer care centre where floral experts are always solving flower related queries. They do not use other flower networks to fulfil customers orders, as they send all of our flowers through their own network of experienced and professional florists. They offer a wide variety of beautiful Bouquets, floral Arrangements, Gifts and Corporate designer collections to ensure there is everything that the customer requires. They care about their customers, and that is why they stay in touch with all of their customers on a regular basis. They also have product division in several categories: Shops by categories In this type of shops products are divided into categories Specials Flowers for Dubai Plants Etc. Shops by occasion In this type of shops products are categorised on the basis of occasion Birth day Congratulations Corporate gifts Get well soon Love romance Miss u New born Thank you Shops by types: Season best Corporate flowers Flowers case Important dates Flower meanings Affiliates Testimonials Shops by colour: Red Yellow Orange Purple White Pink Thus we see that all the competitors of Tulips already have innovative features in their portfolio that really poses tough environment for Tulips to build its niche in for the flower delivery market. To counteract this Tulips maintains an innovative ERP solutions for its flower delivery business that integrates the good features of all its competitors. Every other seller has a unique advantage over the others in terms of their plan of services and Tulips has to create an innovative solution for managing its portfolio. The important features of business to be carried out by Tulips are as follows: Centralised management. Wide variety of choices. Delivery at the earliest. No false promises. Maintaining customer faith. Web portal reflects the theme of business to attract the customers. Customer service through surveys and feedback system. SWOT Analysis The SWOT analysis is as follows: Strength The biggest strength of Tulips is complete knowledge of price and choice of customers and delivering the customized product required. This flexibility allows it tap further opportunities in the market. The present customer base of Tulips is large enough to give it a good growth for its starting endeavours. Weakness: The weakness of Tulips, lies in the plan of action which is shares many common features with its competitors and those features have already been implemented. Thus Tulips has to use the same tools to give better service than the others. Opportunity: The opportunities in the flower delivery market are vast enough to allow another player in the domain. A large number of celebrations and occasions continuously take place all round the year thereby there are many customers who can be the source of earning for the company. Threats: Flowers are perishable and stocks cannot be maintained over a long time as it increases the cost of preservation and can lead to huge losses. Hence the only way out is to sell off the stocks as soon as possible to prevent losses. The company if not able to deliver products at the right time can also suffer loss of reputation which can be extremely harmful for its business. Thus we see that overall structure is conducive for Tulips to diversify its business and look out for new growth opportunities in this sector. Tulips has implemented a unique business strategy that employs the good points of all its competitors and tries to solve as many problems as possible. Services: The main products that will form a part of the Tulips flower delivery process are mentioned as follows: Attractive floral designs by using a hybrid of flowers whose ready samples would be showcased at the stores and visuals and images would be available on the website. The designs will have specific names to allow online booking of pre purchased products. Attractive vases for different customer segments and concessions on the next purchase. Bulk booking for decoration at occasions with free arrangement of flowers upon delivery or at very low rates. Online or telephone booking for quick delivery to destinations with the options of sending chocolates or perfumes available at the store. Focus on every segment with the most economic to the most costly product. Special supply for bonsai plants for decorative purposes. Thus the customer will always get more than he wishes at Tulips. How many times it happens that people tend to forget the important occasions? For them Tulips brings a special Remember program. Customers can book their important dates with the Remember calendar and pay the money and get assured that the dates wont be forgotten from now on. In the event flowers remain undelivered Tulips is not going to cheat its customers but return half the amount of the flowers to the customer as a part of its fair service policy. Besides this the flower delivery portfolio of Tulips will contain services like: Regular delivery of flowers for households, offices as per orders. In store offers. Free greeting card with every purchase of flowers above US $ 60. Strategy: In order to implement aforementioned goals and services there requires an adequate plan for the roll out of the services including spotting of the market, location of retail stores and spotting the right customers. Marketing Strategy The marketing strategy and services of Tulips may be quite similar to its competitors but the factors of quality, timely delivery and cost effective services may set it apart from the others and develop its own niche in the market. Often the customers are neglected once served but Tulips has a strong customer support system that takes care that the choices of the customers are recorded to give speedy de livery the next time. Tulips flower delivery model is same as of its competitors but much more innovative to deliver what the customer requires and ethical in its policies. The marketing strategy can be outlined as follows: All the Tulips Retail Stores will have all the possible designs of floral arrangements and display of prices with each design. Customers will have choice to choose his/her design from the printed arrangements and can also have his / her own design. The customers who buy online will be sent different designs of floral arrangements and attractive discount policies from time to time as and when a festival or the occasions in the Remember record are near. No return policy will be provided once ordered and delivered however the customer s can exchange it in some due time with another of cost lower than what they ordered. Free delivery to destinations on orders more than US $100. Free gifts from time to time to make the occasion even more special. Kiosks at malls and shopping complex will be set up for the ease of customers if the retail outlets are far from their home. The five segments that Tulips tends to target have been formed as follows: Businessmen who work in Dubai and have families. Newly engaged or married couples. Boys and Girls. Event Management Companies. Restaurants and Hotels. Reasons for businessmen to buy flowers from Tulips: For spouse to foster romance. For family members on their birthdays and anniversaries. Easy and convenient delivery at the doorstep without having to postpone meetings or work. Options of additives like chocolates, cakes, and perfumes to manage the complete occasion. Reasons for Newly engaged and married couple and boys, girls: As a gesture of love. To rejoice on occasions. Reasons for Event Management Companies: During weddings. In decoration on various occasions. During business meetings and summits. Ceremonial occasions. Reasons for restaurants and hotels: For decorative purposes. For parties. For dates. For welcoming guests and dignitaries. Advertisement: The advertising strategy shall be targeted to all the above segments of customers through: Business and Lifestyle Magazines. Small TV commercials. Pamphlets with every purchase at shopping malls. Through discount coupons on purchase of perfumes and exotic chocolates that are sold at Tulips stores. Website and emails to customers. Sponsoring key events and events to attract the customers. Sales Strategy: The prime focus of the above segments is on the individual purchase of flowers. Thus the sales strategy at the start is not on bulk delivery but to add more and more customers to the database of the company in the short run. This will ensure that the market penetration will reach an optimum amount in the next 2 years. The future sales of the company shall target bulk orders like decorations at parties or supply to an Event Management company to embark on the path of higher growth and involve direct selling agents. Doorstep Delivery Online Booking And Delivery Targeting heavy populated areas. Streamlining designing and innovation to increase the sales. Management: The management of Tulips stores will be fifty percent owner based and remaining franchisee based. This will prevent franchisee from taking undue advantage by selling at prices higher than set. This will also decrease the setup cost of retail outlets and the division of profits will be done as follows: The total profit from sales will go to the chairman of Tulips. The franchisee will get 30% of the profit thereon and commission at 10% of the additional sales incurred above the targeted amount. The franchisee will have the freedom to sell at prices lower than the MRP to attract the customers. Tulips thus gets a share only in the sales. The cost of overheads like transportation, electricity sales employees and shop rent shall be born either fifty-fifty or Tulips can pay a larger amount if required. The losses shall be borne by both the parent company and franchisee equally. The management shall only comprise of three hierarchies only to prevent complexities and reduce the investment incurred over the wages of the employees: Owner of Tulips Franchisee Head Sales employees(in store, out store) The flowers that are left in the retail outlets shall have to be dispensed before they perish and lose their moisture. Thus the store maintains the policy to sell of the flours to local suppliers at low rates to avoid high losses. Pricing Policy: The pricing policy is extremely important to draw the attention of the customers hence the aim of Tulips is to give more to the customers at the lowest rates. A brief structure of prices is as follows: 15 vivid pink roses in a attractive vase= US $ 65 100 red roses in a fish bowl= US $ 180 Chocolates= US $ 25 to US $150 Cakes= US $45 to US $80 Perfumes= US $ 200 above These are the tentative prices of the objects but the range will be scattered around the above prices only. The prices may vary depending on the import prices and prices of the competitors but not on the account of keeping them low than everyone else but by delivering the best quality at the best prices as satisfaction must balance sacrifice. Financial Strategy: The financial strategy of Tulips is as follows: The wages of labour and rent on land and other expenses shall account to only 40% of the operating expenses. Main source of income is through cash flow. Advertisement costs and marketing costs to form 6% of the portfolio. In case of revenues exceeding the estimated ones the excess profit can be plough backed or bonus be given to the employees through bonus pool. Break Even Analysis: In the break even analysis we need to consider only the running costs which include utilities, payroll and rent. The chart below shows the break-even point and sales relationship under the assumptions: It is the minimum for each retail outlet. Monthly revenue Break-Even: US $ 6000 Average Variable cost: 30% Estimated fixed cost monthly: US 4000 Profit and Loss Estimation: The model assumes losses to occur only in the beginning months followed by profit and the following considerations on the gross revenue: 12% profit 28% cost on labour. 15% cost for inventory management. 27% overhead. 18% costs incurred on merchandise. Conclusion: Thus we see that the flower delivery business is of great potential as per the financial projections. Although these are just projections but we can estimate to grow really well provided we meet our objectives at the earliest. Tulips has a good advantageous position over its competitors which can be further strengthened provided optimum finance and opportunities arrive in its way. The initial start-up does not require loans as we have seen in the financial analysis and so all the preliminary amount shall be invested by Tulips only except some favours from outside investors. Tulips has good foresight to witness the boom that the flower delivery sector is yet to witness and it is right at time to have its presence in the market to tap all the available opportunities. The portfolio of Tulips once completing its first phase of expansion has plans to enter the world market to narrow the restriction of flower being produced and delivered seasonally and huge inventory costs. Bibliography: There have been no books referred in making the project although facts and figure presented in this plan have been retrieved from the following sources: UAE flower industry endures effects of crisis Retrieved May 10, 2010 from http://www.uaeinteract.com/docs/UAE_flower_industry_endures_effects_of_crisis/35132.htm Dubai Flower Retrieved May 11, 2010 from http://www.datadubai.com/directory/dubais_flower.html Fresh Flowers for Dubai Retrieved May 11, 2010 from http://www.flowerdubai.com/

Adolf Hitler Essays -- Papers

Adolf Hitler When And Where He Was Born Adolf Hitler was born in Braunau, Austria, on April 20 1889. Adolf was the son of Klara and Alois Hitler. He was very hostile towards his father who was a minor customs officer on the Austro-German border, and deeply attached to his housewife mother. Adolf's father Alois used to beat on Adolf's half brother Alois Jr, but when Alois reached the age of 14 and had had enough of the beating, he ran away from home never to see his father again. This put Adolf next in line, and his discontent father then beat him. Hitler was a good student in the younger ranks of school gaining good grades with little effort. Eventually the time came when he had to take the next step up and choose which high school he wanted to attend. Hitler was very interested in art and so he wanted to go to a classical school. However, his father was eager for Adolf to follow in his footsteps as a civil servant and sent him to the Technical high school in the city of Linz in 1900. The city kids looked down upon Hitler, as he was only a country kid, Hitler's work began to slump due to his unhappiness. He did poorly in the first year getting kept back. Hitler hoped that if his father saw how little progress he was making at the technical school, that his father would allow him to go to a classical school, but this didn't work as the thought of Hitler becoming an artist in the eyes of his father were ridiculous. Hitler began his second year in high school as the oldest boy in his class as he was held back for the extra year. He had an advantage over the other boys and his grades did improve, but he still failed mathematics. Ge... ...rial for treason in a trial he had total advantage in. Hitler had the right to use the courtroom as a propaganda platform from which he could speak at any length on his own behalf, interrupt others at any time and even cross examine witnesses. Hitler admitted everything, however, put himself over as a German patriot wanting to take over Germany to do the right thing and not give in against the Treaty Of Versailles. Hitler accused the German politicians of being the guilty party because they where the people who stabbed the whole of Germany in the back by ending World War 1 and signing the Treaty Of Versailles. Hitlers tactics did and didn't work at the same time. He was found guilty however, where he could have had life imprisonment for what he did, he only got a 5 year sentence and was eligible for parole in 6 months.

Greek and Roman Contributions to Modern Society

Both Greece and Rome made significant contributions to Western civilization. Greek knowledge was ascendant in philosophy, physics, chemistry, medicine, and mathematics for nearly two thousand years. The Romans did not have the Greek temperament for philosophy and science, but they had a genius for law and civil administration. The Romans were also great engineers and builders. They invented concrete, perfected the arch, and constructed roads and bridges that remain in use today. But neither the Greeks nor the Romans had much appreciation for technology.The technological society that transformed the world was conceived by Europeans during the Middle Ages. Greeks and Romans were notorious in their disdain for technology. Aristotle noted that to be engaged in the mechanical arts was â€Å"illiberal and irksome. † Seneca infamously characterized invention as something fit only for â€Å"the meanest slaves. † The Roman Emperor Vespasian rejected technological innovation for fear that it would lead to unemployment. Greek and Roman economies were built on slavery. Strabo described the slave market at Delos as capable of handling the sale of 10,000 slaves a day.With an abundant supply of manual labor, the Romans had little incentive to develop artificial or mechanical power sources. Technical occupations such as blacksmithing came to be associated with the lower classes. With the collapse of the Western Roman Empire in the fifth century AD, a Dark Age in philosophy and science descended upon the Mediterranean region. But the unwritten history of technological progress continued. In northern and western Europe, there was never a period of regression. As early as 370 AD, an unknown author noted the â€Å"mechanical inventiveness† of the â€Å"barbarian peoples† of northern Europe.The Christian ethic of universal brotherhood slowly spread through Europe, and slavery began to disappear. Tribes and peoples became united under a common creed. Euro peans not only embraced technology, but they also developed the idea of a universal society based upon respect for the dignity and worth of the individual human being. From the sixth through the ninth centuries AD, Europeans adopted new agricultural technologies that dramatically increased productivity. One of these innovations was a heavy wheeled plow that broke up the soil more efficiently than the Roman â€Å"scratch† plow.Formerly unproductive lands were transformed into arable cropland. The Greeks and Romans had harnessed horses with a throat-and-girth harness that consisted of a strap placed across the animal's neck. As soon as the horse began to pull, he would choke himself. In the ninth century, Europeans began to use a padded horse collar that transferred the load of a draught animal to its shoulders. Horses harnessed with collars were able to pull four to five times more weight than those with throat-and-girth harnesses. Horse power was also facilitated by the intro duction of the iron shoe.With fast-moving horses harnessed efficiently, it became possible to transport goods up to 35 kilometers in one day if a sufficiently good road was available. There was now a way to dispose of agricultural surpluses and create wealth that could be used for investment in technology and infrastructure. Thus, the introduction of the lowly horseshoe and collar fostered commerce, civilization, and the growth of towns. Under the Roman system of two-field crop rotation, half the land was left fallow and unproductive at any given time. In the eighth century, Europeans began to practice three-field crop rotation.Fields lay fallow for only a third of the year, and grains were alternated with legumes that enriched the soil with nitrogen. The cultivation of legumes such as peas and beans added valuable protein to European diets. In the tenth century, the climate began to warm, and Europe entered the High Middle Ages. By the thirteenth century, the new agricultural techn ologies had doubled per acre yields. Population surged; architecture and commerce flourished. Europeans began a program of aggressive territorial expansion. They reclaimed Sicily in 1090 and systematically drove Muslims out of Spain.The First Crusade was launched in 1095, and Jerusalem was captured from the Seljukian Turks in 1099. The prosperity created by the new agricultural technologies subsidized education and the growth of knowledge. In the late eighth century, Charlemagne had revived education in Europe by setting up a general system of schools. For the first time, not just monks, but also the general public were educated. As the European economy prospered, students multiplied and traveled, seeking the best education they could find. Christian Cathedral Schools evolved into the first universities.The Universities of Paris and Oxford were founded c. 1170, Cambridge in 1209 AD. The harnessing of water power began around 200 BC with the invention of the quern, a primitive grain mill consisting of two rotating stones. The Romans had been aware of water power but made little use of water wheels and mills. In contrast, by the tenth century, Europeans had begun a wholesale conversion of their civilization from human and animal power to water power. The water-mill came to be viewed not just as a grain mill, but as a generalized source of power that could be adopted for many uses.This new approach was to fundamentally alter the fabric of human civilization. By the thirteenth century, water power was being utilized in sawmills, tanning mills, and iron forges. Mechanical power derived from moving water was used to process beer mash, to turn wood lathes and grinding stones, to power bellows, to drive forge hammers, and to manufacture paper. Because water power was available only where streams were located, Europeans developed other sources of mechanical power. Tidal power was used in Dover and Venice in the eleventh century. The first windmill in Europe appeared in 1085 AD.Over the next hundred years, windmill technology spread rapidly over the plains of northern Europe. Windmills provided power in the cold of winter, when water mills were shut down by frozen streams. The utilization of mechanical power in these many forms required that Europeans develop methods for transferring and redirecting power, crucial technologies for the Industrial Revolution of the late eighteenth century. Most important of these was the crank. The crank is a device that allows rotary motion to be converted into reciprocal motion, or vice-versa.For an industrial or technological civilization, the importance of the crank is second only to that of the wheel itself. Without the crank, â€Å"machine civilization is inconceivable. † Water clocks had been known since ancient times, but they were notoriously inaccurate and inconvenient. Near the end of the thirteenth century, it became possible to construct the first mechanical clock when some unknown genius invente d a device known as the verge escapement. The verge escapement enabled the power delivered by a falling weight to be modulated and delivered evenly at a constant rate.The techniques developed in clockwork for regulating and transferring power were essential for the complex machinery of the Industrial Revolution. The introduction of mechanical clocks also made it feasible to adopt standardized timekeeping. This was a necessary step for the eventual development of a technological civilization that needs to coordinate complex administrative and commercial interactions. Modern science traces its roots to the natural philosophy of the ancient Greeks and the pre-Socratic enlightenment c. 600-400 BC.The Greeks began the evolution of what became modern science by introducing naturalism and rejecting supernatural explanations. Describing epilepsy, a Hippocratic author noted that the disease was â€Å"no more divine nor more sacred than other diseases, but has a natural cause from which it o riginates like other affections. † But neither the Greeks nor the Romans ever hit upon the experimental method. Greek philosophers favored the deductive logic used in geometry. They had several reasons for being skeptical of a science based on observation.The world was in state of continual flux, different people observed things differently, and the only data available to them were anecdotal. Modern science began in the thirteenth century when Christian theologians such as Robert Grossesteste became seduced by Aristotelian logic and the Greek principle of demonstrative proof. But when Grossesteste and his student Roger Bacon contemplated the mysterious properties of the magnet, they were forced to conclude that logic alone could never uncover the secrets of the cosmos.Magnetism was a phenomenon that could never be predicted by logical reasoning. It could only be observed. Thus the need for a systematic experimental method. Gunpowder originated in China, but firearms were a Eur opean invention. Cannon date from the first part of the fourteenth century in Europe, and they were common by 1350. The use of cannon in particular helped break up feudalism, as it made central fortifications obsolete. Even the strongest structures were now vulnerable. The protection offered by a stone castle was eviscerated.The possession of personal firearms gave individuals more political power and was an engine for social and political change. The firearm was also the first internal combustion engine and demonstrated the enormous potential power that lay in confined and controlled combustion. Like gunpowder, many of the technologies developed and utilized by Europeans originated in China. But the Chinese were never able to fully develop the promise of these inventions because their economic development was strangled by a â€Å"bureaucratic, state controlled economy. â€Å"In Europe, the leaders in developing medieval technology were not philosophers, but craftsmen, merchants, and businessmen — in a word, entrepreneurs. There were profits to be derived from the new technologies. A water-powered mill required a considerable capital investment, but the investment was likely to return a significant profit. Inventive, free people looked for ways to improve their productivity. Individuals profited, and society prospered. Thus, the Industrial Revolution that began in England c. 1760 was the inevitable outcome of a thousand years of European technological progress fostered by economic freedom.During the nineteenth and twentieth centuries, the technological innovations pioneered in Europe began to spread throughout the world. This process continues today, most notably with the transformation of the world's most populous countries, China and India. The most undeniable benefit of the technology that Europeans bequeathed to the world was a dramatic increase in life expectancy. Before the Industrial Revolution, average life expectancy at birth was only 25 year s, no higher than it had been in Roman times.But as of 2009, life expectancy in the world had reached 69 years. And Japanese women now enjoy a record life expectancy at birth of 86 years. Thus the world was transformed — not by philosophers, scientists, or politicians, but by engineers, craftsmen, and entrepreneurs. Writing in 1768, Joseph Priestley predicted that â€Å"whatever was the beginning of this world, the end will be glorious and paradisaical, beyond what our imaginations can now conceive. † Thanks to European inventors, Priestley's prediction was fulfilled.

Overview of the Country of Georgia

Overview of the Country of Georgia Technically located in Asia but having a European feel, the country of Georgia is a republic that was formerly part of the Soviet Union. It obtained its independence on April 9, 1991, when the USSR disbanded. Prior to that, it was called the Georgian Soviet Socialist Republic. Key Takeaways: The Country of Georgia The country of about 5 million borders the Black Sea and has a subtropical climate at lower elevations.Georgias mountainous region provides it with diversity in its climates, based on elevation.Parts of the country have been in dispute almost since the moment it won its independence with the breakup of the Soviet Union. Capital and Major Cities More than half of the population of the country lives in urban areas. Capital: Tbilisi, population 1 million (2018 est.) The ancient capital city lies on in a gorge of the Kura River. Other major cities: Batumi, Kutaisi Government The government of Georgia is a republic, and it has a unicameral (one chamber) legislature (parliament). The leader of Georgia is president Giorgi Margvelashvili, with Giorgi Kvirikashvili serving as prime minister. People of Georgia The population of Georgia is about 4.9 million people but there is a declining population growth rate, coming in at 1.76 fertility rate (2.1 is the population replacement level). Major ethnic groups in Georgia include the Georgians, at almost 87 percent; Azeri, 6 percent (from Azerbaijan); and Armenian, at 4.5 percent. All others make up the remainder, including Russians, Ossetians, Yazidis, Ukrainians, Kists (an ethnic group primarily living in the Pankisi Gorge region), and Greeks. Languages The languages spoken in Georgia include Georgian, which is the countrys official language. The Georgian language is thought to have origins in ancient Aramaic and sounds (and looks) distinct and unlike any other languages. The BBC notes, Some consonants, for example, are pronounced from the back of the throat with a sudden guttural puff of air. Other languages spoken in Georgia include Azeri, Armenian, and Russian, but the official language of the Abkhazia region is Abkhaz. Religion The country of Georgia is 84 percent Orthodox Christian and 10 percent Muslim. Christianity became the official religion in the fourth century, though its location near the Ottoman and Persian empires and Mongols made it a battleground for influence there. Geography Georgia is strategically located in the Caucasus mountains, and its highest point is Mount  Shkhara, at 16,627 feet (5,068 m). The country occasionally suffers from earthquakes, and one-third of the country is forested. Coming in at 26,911 square miles (69,700 sq km), it is slightly smaller than South Carolina and borders Armenia, Azerbaijan, Russia, Turkey, and the Black Sea. As would be expected, population density decreases with an increase in altitude, as the climate becomes more inhospitable and atmosphere thinner. Less than 2 percent of the population of the world lives above 8,000 feet. Climate Georgia has a pleasant Mediterranean, subtropical kind of climate in lower elevations and at the coast due to its latitudinal location along the Black Sea and protection from cold weather from the north via the Caucasus mountains. Those mountains also give the country additional climates based on elevation, as at moderately high elevations, there is an alpine climate, without much of a summer. At the highest, there is snow and ice year-round. The countrys southeastern regions are the driest, as the rain amounts increase the closer one gets to the sea. Economy Georgia, with its pro-Western views and developing economy, hopes to join both NATO and the European Union. Its currency is the Georgian lari. Its agricultural products include grapes (and wine), sugar beets, tobacco, plants for essential oils, citrus fruits, and hazelnuts. People also raise bees, silkworms, poultry, sheep, goats, cattle, and pigs. About half of the economy comes from agricultural products, employing about one-quarter of the working population. Mining includes manganese, coal, talc, marble, copper, and gold, and the country also has various small industries, such as chemicals/fertilizer. History In the first century, Georgia was under the dominion of the Roman Empire. After time spent under the Persian, Arab, and the Turkish empires, it had its own golden age in the 11th through 13th centuries. Then the Mongols came. Next, the Persian and Ottoman Empires each wanted to dominate the area. In the 1800s, it was the Russian Empire that took over. After a brief period of independence following the Russian Revolution, the country was absorbed into the USSR in 1921. In 2008, Russia and Georgia fought five days over the breakaway region of South Ossetia in the north. It and Abkhazia have long been outside of the control of the Georgian government. They have their own de-facto governments, are supported by Russia, and thousands of Russian troops are still occupying the region. South Ossetia had claimed independence from Georgia in the 1990s, creating a need for peacekeeping troops there after some sporadic fighting. Abkhazia had also declared its independence, though both regions are technically still part of Georgia as far as most of the world is concerned. Russia has recognized their independence but also has built military bases there that fly the Russian flag, and its military has put up border fencing around peoples homes, through peoples fields, and in the middle of towns. The village of Khurvaleti (700 people) is split between Russian-controlled land and that which is under Georgian control.

5 Cases of Premature Reference

5 Cases of Premature Reference 5 Cases of Premature Reference 5 Cases of Premature Reference By Mark Nichol Writers occasionally fall into the trap of inserting too much information between a verb and its object, or introducing a pronoun before the noun it refers to has appeared in effect, alluding to the point of the sentence before specifying it. This syntactical structure isn’t wrong, but it can be annoying. Take care to use the following constructions in moderation, if at all. 1. â€Å"I have decided and I thank you all for your input about the subject that the policy will go into effect immediately.† Interjecting a long parenthetical digression between a verb and the predicate is the least irritating variety of premature reference at least the writer made it to the verb before veering off but it might be better to express the basic statement and then tack on the additional information: â€Å"I have decided that the policy will go into effect immediately. I thank you all for your input about the subject.† (Or start with the parenthetical and continue with the basic statement: â€Å"I thank you all for your input about the policy. I have decided that it will go into effect immediately.†) 2. â€Å"The question is of whether and, if so, to what extent the phenomenon has an impact on climate.† This sentence also interrupts the basic statement with an additional dimension that, in this case, itself is subjected to an interjection. Again, the parenthesis might better follow the fundamental element: â€Å"The question is of whether the phenomenon has an impact on climate, and, if so, the extent of that impact.† 3. â€Å"Whether you appreciate them or not, the devices serve a practical purpose.† When you name something and then refer to it by a pronoun, it’s best to do so in that order: â€Å"Whether you appreciate the devices or not, they serve a practical purpose.† 4. â€Å"These earthquakes, as do most, occurred on faults near boundaries between two tectonic plates.† This type of interruption is also distracting, and it can be solved in the same way as the first two examples: â€Å"These earthquakes occurred on faults near boundaries between two tectonic plates, as do most temblors.† Alternatively, even a slight simplification in wording reduces the distraction: â€Å"These earthquakes, like most, occurred on faults near boundaries between two tectonic plates.† 5. â€Å"The senator, as have many others, brought up the contradiction between the two laws.† The â€Å"as have† interjection can be moved just like the â€Å"as do† parenthesis above: â€Å"The senator brought up the contradiction between the two laws, as have many of his colleagues.† Or, as before, the substitution of like for â€Å"as have† improves the sentence somewhat: â€Å"The senator, like many others, brought up the contradiction between the two laws.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:How to Punctuate References to Dates and TimesHomonyms, Homophones, Homographs and HeteronymsParticular vs. Specific