Pike and Hunting Snake Comparison free essay sample

In the sonnets â€Å"The Hunting Snake† by Judith Wright and â€Å"Pike† by Ted Hughes a solid connection among man and nature is investigated and communicated. Judith Wright was an Australian artist, naturalist and Aboriginal land rights campaigner. Ted Hughes was an English artist and children’s book essayist. Subjects talked about in his sonnets were for the most part nature having being entranced with them since the beginning. He composed as often as possible of the blend of magnificence and viciousness in the common world. The two artists investigate the gratefulness that people have for creatures thusly making a solid association between the two. There is anyway a solid detachment that is welcomed on by the dread and absence of comprehension of the creature world that people have. These attributes are appeared through the captivation of the characters in the sonnets just as a total fear that the creatures give them. We see that the characters in the two sonnets have a profound appreciation and captivation towards the two creatures in the sonnets. We will compose a custom paper test on Pike and Hunting Snake Comparison or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In â€Å"Hunting Snake† we see that the snake is by all accounts charming the two characters as they are so immersed in the snake and the magnificence it has. â€Å"Still as we stood our eyes went with him as he went†. Here we see that in spite of the fact that they are startled and dare not move as to upset the snake, they likewise need to follow the snakes activities and see what it is doing. Just as this, the people portray the snake as eminence as found in Stanza 2. â€Å"Quested†, â€Å"parting grass†, â€Å"glazed† lastly, â€Å"diamond scale† all show this. Quested, which means on a crucial some reason could depict the snake just like a knight on an excursion. This likewise identifies with the â€Å"curves of precious stone scale† which could be to show the love that a knight would typically wear. Coated might portray the love as being gleaming. Additionally, the way that the grass parts just for the snake could show that it is of some significance as it moves off the beaten path to let it through. In the sonnet â€Å"Pike†, we see this profound respect and perspective on eminence and polish once more. â€Å"Tigering† and â€Å"stunned by their own grandeur† are only a portion of the words the artist used to portray the brilliant animal he sees. We see that the writer could be underscoring the distinction of the pike using the word loftiness (magnificence meaning glorious and imperial). We likewise observe this force using the word â€Å"tigering† which alludes to the tiger †which in the wilderness is the ruler of its domain. The artist likewise utilizes the names of gems and pearls to communicate this. For instance, â€Å"gold†, â€Å"emerald† and â€Å"amber†. The predominance is additionally appeared using the statement, â€Å"a hundred feet in length in their world†. This is an overstatement as in the main verse the writer depicts them as being just 3 inches in length anyway he considers them to be wild to the point that they are a hundred feet. The writer additionally is by all accounts captivated by the murderous and savage nature of this creature. Alongside the interest that the individuals have for the creatures there is likewise a specific dread and anxiety towards them. Both of the creatures are described as dull and malevolence. They depict the adversary in the story style of sonnet. The human characters (who are in all probability the hero characters) feel substandard towards these predominant animals and have a fear for the truth that is the way that the creatures have common weapons and executioner senses. In â€Å"Hunting Snake† the two characters don't set out move or consider what the snake is up to on its â€Å"quest†. There are a couple of statements which express this inclination †â€Å"we lost breath†, â€Å"fled†, â€Å"scarcely thought†, â€Å"still as we stood†, â€Å"cold, dim and splendid† lastly, â€Å"took a more profound breath of day†. The way that the characters lose breath when the snake is available could show that they would prefer not to make even the smallest sound as it might represent a danger to the snake or make it excited. At the point when the snake leaves anyway they â€Å"take a more profound breath of day†. This could show the alleviation that they have as they are no longer prey for the snake however it is additionally a snapshot of thankfulness, not only for the way that they are sheltered from the snake yet in addition for what they have recently seen. It is a â€Å"epiphany† second for them as they have recently seen something uncommon that they consider life in an unexpected way. Escape significance flee from a spot or circumstance of risk communicates the. This could identify with â€Å"scarcely thought†. In this circumstance the characters could believe that they will be the people in question or the prey of the snake, or that they don’t need to think about the unpleasant torment that the prey will persevere. Whichever way it shows that they dread the snake and its tracker impulse. The word â€Å"froze† is likewise used to show the dread and tranquility the characters have. Freezing being an aftereffect of extraordinary cold †the snake is later alluded to as â€Å"cold†. Cold could likewise mean insidious, mischievous, and so on. Initially the artist of â€Å"Pike† shows a profound respect for the pike and its dangerous character as found in the fourth verse. During the seventh verse we see that the artist starts to record encounters through accounts. Specifically, this dread is appeared in these last 5 verses. We see the quality of the barbarian nature and from that quality, the disquiet that accompanies it. For instance, â€Å"one stuck past its gills down the others gullet† and â€Å"iron† †both from refrain 7. We see here the severe assault on each other. Iron is utilized to show the willfulness and force that they have as iron is a solid and fixed material. We see dread in the last 3 verses through the tale of the angler. The character portrays the pike as â€Å"immense† †which means incredibly huge and extraordinary. Nonetheless, he portrays himself as â€Å"frail† †which means feeble, helpless and sensitive. This shows the complexity between the two characters and the predominance that the creature has. We likewise observe dread through â€Å"dared not cast† and â€Å"for what may move†. Here we see that the angler wouldn't like to give in the water a role as it would mix the pike. This is like the tranquility of the two individuals in â€Å"Hunting Snake†. We see that the angler needs to consider the to be as he thinks that its sublime yet he doesn’t need to discover it as of what may befall him. The artist additionally utilizes the word â€Å"frozen† to portray dread. This could relate back to the â€Å"Hunting Snake† as in the primary verse the word â€Å"froze† is utilized to speak to the dread that the individuals have for the snake. At long last, the artist says that â€Å"darkness had freed†. The dimness speaks to the pike. Haziness meaning nonappearance of light †light is immaculateness and energy so here we see that the pike, once more, is viewed as underhanded and devilish. Again, this identifies with â€Å"Hunting Snake† as the snake is depicted as â€Å"black† and â€Å"dark†. All in all, the people have a solid relationship with nature both for good and for terrible. They have an appreciation for these animals that brings them joy or gives them another viewpoint yet they additionally have an absence of comprehension because of the dread of moving toward them and watching them intently.

Accenture Social Media Analysis

Accenture Social Media Analysis MKT 436 Ian Cartmill Zach Crawford Edwin Huang Tyler Whitsett Introduction Accenture PLC is one of the main counseling firms in the nation and has built up a broad web based life stage to grow its span in the business world. Accenture right now has a system of internet based life across numerous stages including Facebook, Twitter, YouTube, and LinkedIn. Through Facebook and Twitter, Accenture fragments its business sectors by area, sort of administration, and profession alternatives by making a Facebook page or Twitter account solely for that market.With Accenture’s YouTube page, a wide assortment of recordings extending from video online journals to instructive substance on organization development. At long last, through LinkedIn, Accenture profiles its various administrations just as associates with experts who might be searching for their administrations. Notwithstanding the customary internet based life destinations, Accenture works a wide r ange of utilizations through Facebook, iTunes, Google Play just as its own online distribution, Outlook. After a portrayal, an examination will be given to gauge the exhibition of Accenture’s social media’s efforts.Finally, proposals will be given on how Accenture can improve their endeavors to contact a more extensive crowd. Internet based life Description Accenture’s Facebook and Twitter nearness is incredibly enormous which is appeared by the various pages on these destinations. Right now, Accenture has over â€Å"40 various pages on Facebook and 30 diverse Twitter handles† (A1), each taking into account a specific market. About portion of these pages are focused on dependent on the area or nation so as to give data precisely pointed a country’s business environment.Within each of the country’s pages, conversations and associations happen with clients and clients through challenges, interviews, generous undertakings in the district done b y Accenture, and data the organization gives on various ventures. Generally the country’s page will show continue opportunity linksin request to continue securing new ability for the organization. In the event that profession openings are not recorded on this page, an individual vocation page is inclined to give data on vocation openings at Accenture in that region.On Accenture’s fundamental Facebook and Twitter pages, various instances of the board, tasks, advertising, and different systems are introduced so all clients can see the degree of investigation they will get from an Accenture group. Additionally, articles composed by Accenture are appeared on the pages that go from work occasions to top to bottom stories on industry inclines continually are posted week after week. At long last, the keep going arrangements of pages on Facebook and Twitter are utilized to furnish clients with an inside and out investigate the various administrations gave by Accenture.For mode l, the Sustainability Services Facebook page gives connects to articles and contextual analyses on supportability in a business so as to lessen cost and make efficiencies (http://www. facebook. com/accenturesustainabilityservices). They additionally connect with their clients and clients through reviews, games and different activities that keep clients returning to their page. Notwithstanding Accenture’s Facebook and Twitter pages, YouTube and LinkedIn give a remarkable and distinctive approach to connect with their customers.Through their YouTube account, Accenture can give various sorts of new data to both present and potential new clients with its â€Å"251 videos† (A1). For instance, a Capital Markets video blog is utilized to depict various subjects identified with capital markets and the way toward dealing with the dangers with them. In another arrangement of recordings, a video digital recording shows various attributes of a superior plan of action that can be i mitated by other companies.All content that is set up on the YouTube account is utilized to draw in new clients to what Accenture does and give existing demographic bits of knowledge regarding how Accenture’s techniques can better their organizations. This is a progressively easygoing glance at Accenture’s client fascination activities. For a progressively formal way to deal with increasing new clients and remaining associated with current customers, LinkedIn is used. With LinkedIn, Accenture can expertly show their â€Å"core abilities just as present client proposals and feedback† (LinkedIn). They likewise exhibit their corporate culture through worker surveys and insight.To oblige Facebook and Twitter, they additionally have a vocations page to keep procuring ability in all media imaginable. Past the run of the mill online life domains in which most organizations are associated with, Accenture has likewise developed into new zones that separate themselves in the web based life showcasing. This is done through Accenture’s online diary, Outlook, and the advancement of applications to promote their showcasing endeavors. Viewpoint gives a one of a kind association with existing and potential clients by giving articles that can be anything from industry explicit patterns or news to aptitude and administration actions.This shows the degree of skill Accenture can give to new clients, and help with giving extra contributions to their present clients. At long last, after all conventional online types of web based life are depleted; Accenture likewise gives a significant number of a similar promoting locales as versatile applications for the iTunes and Google Play markets. This enables clients to see all substance and data in a hurry as most representatives may be. These applications incorporate a portable variant of Outlook and other assistance explicit applications (Google Play). Web based life AnalysisAlthough Accenture has taken advant age of the most mainstream informal organizations, they don’t use them to their maximum capacity. Their fundamental quality over the long range interpersonal communication stages is the capacity to arrive at present and potential clients, workers, future recruits, understudies, and any individual who may be keen on what Accenture brings to the table. A model is their applications through iTunes and Google play. On iTunes they â€Å"have 14 portable applications and on Google Play they have 11 applications contrasted with Ernst and Young’s 6 applications on iTunes and 3 applications on Google Play† (A1). Some applications are copies; some are carefully for workers, while others are for the public.The applications go from a National Postal Forum to Financial Services to Lux in Arcana. Since it is accessible on iPhone and Android stage, they are focusing on the most well known cell phone clients. Another measurement to consider how enormous their interpersonal orga nization nearness is their fundamental Facebook page, Accenture has over â€Å"145,000 likes contrasted with E and Y with 15,000 likes† (A1). With these numerous alternatives and a notable nearness, they can expand their image mindfulness and position themselves as information specialists in that field. Another quality Accenture has with their social stages is that they are ceaselessly adding substance to them.On their Twitter channel, they â€Å"tweet a normal of 66 times each week alongside extra connections in the message contrasted with E and Y’s 20 tweets a week† (A1). On their Facebook , they post â€Å"39 times each week contrasted with E and Y’s multiple times a week† (A1). More tweets and posts, empowers them the chance to be seen more by the market. This is appeared through what number of Facebook clients are discussing them. Accenture has over â€Å"2,000 clients presenting about them analyzed on E and Y’s 390 clients discussing them† (A1). A shortcoming of their informal communities is the absence of incorporation over the diverse platforms.An model is their YouTube and Twitter page. In their depiction, it just gives a connect to their landing page as opposed to including their Facebook, Twitter, LinkedIn, iTunes store, and Google Play. (About Accenture). After an examination of their YouTube channel, we discovered that they could remember more for their portrayals by including a synopsis of the video, labels, and follow up data. They have to make it simpler for clients to plunge further into Accenture if fundamental. Another shortcoming of their long range informal communication system is that it doesn't fuse a type of a push/pull strategy.Their current push methodology isn't making a climate of a two way connection. On their pages, they don't connect with or catch up with the clients to keep them returning. Despite the fact that they pose inquiries in their tweets, they are not making a special eff ort to scan for potential points they could illuminate a client about. From contrasting Accenture’s web based life systems with Ernst and Young’s systems, the two of them utilize similar stages yet Accenture has a bigger web based life nearness with progressively content. In Twitter, Accenture has more than 62,000 supporters with more than 5500 tweets contrasted with E and Y’s 37,000 devotees and 2,600 tweets.On LinkedIn, Accenture has more than 600,000 adherents with 179,000 representatives on it contrasted with E and Y’s 364,000 adherents and 114,000 workers on LinkedIn. Accenture has the most nearness and substance in each class aside from the measure of YouTube recordings they have. Accenture has 251 contrasted with E and Y’s 485. Administrative Recommendations The core of an effective web based business methodology is the capacity to pull in and draw in a potential client by offering simple access to a wide range of data channels about your co mpany.Although Accenture offers a wide range of instructive channels that clarify what their identity is and what administrations they can offer to potential customers, these channels are not effectively available. While doing a basic inquiry of Accenture on Google, you at first observe a connect to Accenture’s site alongside a couple of watchwords with unclear portrayals. With the end goal for Accenture to draw in and increase new customers they have to approach focuses to the entirety of their diverse social networks.These online networking passages will permit Accenture to elevate its promoting message to a bigger busi

Do BPD Symptoms Decline With Age

Do BPD Symptoms Decline With Age BPD Print How BPD Symptoms May Change With Age By Kristalyn Salters-Pedneault, PhD Kristalyn Salters-Pedneault, PhD, is a clinical psychologist and associate professor of psychology at Eastern Connecticut State University. Learn about our editorial policy Kristalyn Salters-Pedneault, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on April 05, 2017 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on September 19, 2019 Tom Merton / Getty Images More in BPD Diagnosis Treatment Living With BPD Related Conditions If someone you know has borderline personality disorder (BPD), you may have noticed that as that person grows older (into his or her late 30s and 40s),  their  symptoms seem to decline in frequency and severity. In fact, this a common phenomenon among those with BPD and has become a major subject of research among healthcare professionals and psychiatrists.   Potential Reasons Why BPD Symptoms Decline With Age While researchers are not exactly sure why BPD symptoms decline with age, some experts have suggested some potential reasons, including burn out, learning, and avoidance of relationships. These can be linked to both biological and environmental factors.   Burn Out in BPD Some experts have speculated that BPD symptoms decline because the symptoms naturally “burn out” or that people simply grow out of the symptoms as they mature. In particular, research has shown that the impulsivity symptoms of BPD are the most likely to decline over time. This is consistent with the observation that, in general, older people engage in less impulsive behavior, even if they do not have BPD. It may be that as we age and mature, the urge to engage in impulsive behaviors slowly goes away, allowing us to make more measured and rational decisions. Just as partying all night loses its appeal for many in their forties and fifties, impulsive or reckless BPD behaviors may also seem less natural.   Learning in BPD Other experts think that BPD symptoms may decline because as you age, you learn how to better manage your symptoms. For some people, this learning may come as the result of intensive treatment, but for others, this may be the result of the natural learning that comes from negotiating life’s challenges. Through experience and trying different treatment options and coping skills, you may be able to decrease the severity of symptoms or handle them before they start. This is similar to learning any skillâ€"with practice over time, it becomes easier to accomplish.   Avoidance of Intimate Relationships in BPD Finally, experts have speculated that BPD symptoms decline because, over time, a person with BPD  may learn to avoid situations that trigger symptoms. For example, for many people with BPD, problems in interpersonal relationships trigger the most intense reactions and symptoms. People with BPD may start to avoid interpersonal relationships altogether in order to reduce their distress. This has been referred to as being comfortably alone. While some people have reported success with this approach, it is hardly considered a solid treatment option. Avoidance and living a solitary life are not considered healthy approaches to BPD but does play a role in decreasing symptom frequency.   Another Perspective on the Connection Between Age and BPD Symptoms It is important to note that some experts dispute whether it is  a persons age or simply the duration of time he or she has had BPD that is linked to the decline in their symptoms. In other words, is it the age of the person that predicts their symptoms, or how long they have had BPD? Also, it is important to understand that while BPD is often thought of as a younger adulthood disorder, there are a group of people who meet the criteria at an older age (40 to 60 years of age), as suggested by a study in the Journal of Psychiatric Research. In this study, older people with BPD were more likely to exhibit feelings of chronic emptiness and have higher degrees of social impairment. They were  less likely to have impulsivity, engage in self-harm, or have rapid shifts in mood.   A Word From Verywell While there appears to be  a link between age and decreased symptoms in BPD, research has yet to identify the exact cause. Whether it is a result of natural maturation or a change in brain chemistry over time, scientists continue to look for the association as it may have a  significant impact on diagnosing and treating people with BPD in the future.   If there is, in fact, a change in brain chemistry, it could mean that potential medications could mimic this effect and help lessen symptoms.   Borderline Personality Disorder Remission and Recovery

Essay about Race Assignment - 787 Words

Chris Lankford History Report on Race 24 March 2012 For purposes of this paper, I am choosing African American, and also choosing to write this paper from the view point of someone that is this group and is writing a letter to someone outside of the group. Dear Preston, I’m writing you to inform you of the history of my racial group and also to inform you of some of the steps and process’s that our government has implemented to help out this racial group. I hope that this letter reaches you well and that at the end, you have a better understanding and appreciation for struggle and achievements that the African Americans have overcome throughout the years. Here is a list of questions that I will be covering: * What have†¦show more content†¦Many slaves escaped from the south and immigrated up north for more freedom and rights. There were even laws put in place that punished people that housed escaped slaves. Cultural Issues to me fall under how the whites treated the African Americans. The separate but equal theory lasted until 1954. During this time we suffered discrimination that included not being able to vote. We couldn’t ride in the front of a bus. We had to give our seats up to white people and wasn’t allowed to use the same water fountains. We were forced to use separate bathroom facilities, separate shower facilities, and also teaching facilities. Hate groups were created that brought hate and physical pain to African Americans like the Klu Klux Klan that came along in 1866 from Tennessee. These groups murdered, beat, rape, hung, and tortured black Americans deep into the late 1900’s. Many people like Harriet Truman, Martin Luther King Jr., and Rosa Parks were key members of our group that helped pave the way for the success of African Americans. They were all very big rights activist that stood up for what they believed in and fought against the white man. African Americans began creating our own groups to stand up for our right like Congress of Racial Equity (CORE) who primarily fought to end the segregation of travel in the south. Probably the biggest group is the NAACP, The National Association for the Advancement of Colored People, came in the late 1800’s and still continues to fightShow MoreRelatedWriting Assignment : Race And Sports1505 Words   |  7 PagesExam # 3: ESS 330 Writing assignment: Race and Sports Race is defined as a category of people regarded as socially distinct because they share genetically transmitted traits believed to be important by people in a society with power and influence (PPT slide ESS330). 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The Constitutional Convention Of Philadelphia Essay

55 delegates of twelve states wrote the Constitution at the Constitutional Convention in Philadelphia during the summer of 1787 and in 1788 the states ratified it. That gathering at Philadelphia’s Independence Hall brought nearly all of the nation’s most prominent men together, including Alexander Hamilton, Benjamin Franklin, James Madison and George Washington. Several of the men appointed had records of service in the army and in the courts and others were experienced in colonial and state government. When Thomas Jefferson found out who had been appointed he wrote â€Å"It is really an assembly of demigods† to John Adams. That summer in Philadelphia, the men, drew out a document defining the distinct powers for the the president, the federal courts and the Congress. This division of authority that was established is known as the principle of separation of powers, and it ensures that none of the branches of government can overstep their boundaries. 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During the convention, Mason was directly and strongly involved with the topics of the electoral college, slavery, the Bill of Rights, and a strong central government (Solberg 280). He was a bestfriend to George Washington

The Effects Of Social Media On Young Girls And Women Alike

Social media plays an immense role in the way that stereotypes about attractiveness is conveyed in regards to body image. As Gerbner and Gross wrote in 1976, the cultivation theory states that high frequency viewers of television are more susceptible to media messages and the belief that they are real and valid. The subjection to social media can cause an idealistic view amongst young girls and women alike. Among the mechanisms of human agency none is more central or pervasive than beliefs of personal efï ¬ cacy (Bandura, 1997). This belief that these body types are achievable can lead to females being dissatisfied within their own skin. The result of the discontent can potentially lead to eating disorders. Body dissatisfaction occurs when views of the body are negative and involves a perceived discrepancy between a person s assessment of their actual and ideal body (Cash and Szymanski, 1995 and Grogan, 2008). It is estimated that approximately 50% of adolescent girls report being unhappy with their bodies (Bearman, Presnell, Martinez, 2006). Surveys have revealed that the exposure to social media can cause body dissatisfaction, eating disorder symptoms’ and the concept that thin is â€Å"beautiful† amongst young girls and women (Botta 1999; Harrison and Hefner 2006; and Stice et al. 1994). With media influence, the question is the strength of the effect, studies indicate the effects are small in scale; they are likely to operate in accordance with particular differences inShow MoreRelatedMoral Standards And Stricter Photo Shopping Rules1310 Words   |  6 Pagesstudy informs that â€Å"40% of all 9 and 10-year-old girls have already been on a diet† (Weight Modification Efforts). This statistic is heartbreaking. It shows just how far down a path of perversion our society has come. As a culture, we have put emphasis on this â€Å"ideal beauty† and that is practically all the media portrays. 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Although women have made great strides in trying to attain equal and fair treatment, women are sadly still valued more for their appearance rather than their intellect in comparison to their male counterparts. This starts off at infancy through the toys we are given as we grow up. Boys are given toys

Accounting Standards And Theory Woolworth Limited Click Now To Get So

Question: Discuss about theAccounting Standards and Theoryfor Woolworth Limited. Answer: Description of the Current Lease Arrangements of Woolworth Limited The company has decided to segregate the leases based on operational lease and financial lease. The company has classified the financial leases where the different types of lease transfers involves the transfer of majority of the risk and rewards the ownership to the lessee. As per the AASB 117 guidelines" Woolworth Limited may or may not include the gross investment, which is the aggregate of the minimum amount of lease payment disabled by the lessor as per the financial lease contract and any sort of un-guaranteed residual value accrued by the lessor (Wynder, Baxter, and Laing 2012). As per the annual report analysis in the year 2016, the operating lease payments are considered as any other type of risk than the aforementioned criteria. The operating risk is recognized as per the straight-line basis over the lease term. The company further considers the increase in the fixed-rate to the lease rental payments and excluding the index based rental increases or the contingent rental increases. The company as per straight-line basis recognizes all these items over the lease term. The company further decides to categorize any liability or asset as a result of the difference between the amount paid and the lease expense brought based on the straight-line method. It further declares that the various types of operating lease incentives are initially recognized as a part of the liability and later on recognized under the lease expense, which is again calculated as per the straight-line basis over the lease term (Gaap.com.au. 2016). Recognition and Measurement of the Leases The recognition and measurement of the leases of the company is done as per the AASB 117 compliance. As per this guideline, the company will consider the commencement of lease term from the date when the lessee will be entitled to exercise the permission to utilize the least asset. Hence, it is considered as the initial recognition date of the leases. The subsequent measurement of the leases will be done based on apportionment of the reduction in the outstanding liability and financial charges. As per the AASB 117 guideline, the financial charge will be allocated during each financial period and considered the constant periodic rate on the unutilized balance of the liability. As per the paragraph, 25 of AASB 117 it has been stated charging of the contingent rents will be done as and when they are incurred. The measurement of the financial leases is further entitled to give rise to the deposition expense for the different types of depreciable assets for every reporting period (Dakis 2 016). Presentation and Disclosure in Accordance with AASB 117 The presentation and the disclosure of the leases is done as per the AASB 117 and the company further declares that the group does not intend to adopt to the new standards of AASB 16 before its mandatory effective dates. It is further stated that the group is yet to assess full impact based on the disclosures related to AASB 16 conceptual framework (Woolworthslimited.com.au. 2016). The Fresh Rules of AASB 16 Leases and the Reasons for Changes from the Present Accounting Standard AASB 117 Lease: The International Accounting Standards Board has issued revised guidelines for lease accounting. The Australian Accounting Standard Board has also incorporated same standards equivalently. The new rules of AASB 16 will be effectively used by the reporting entities for the period on or after 1st January 2019. Under the new rules, all leases except the short term leases along with the low value will be considered for accounting. Later this will be perceived in the statement of the financial performance of the entity. For Lessors, under the new rule, certain changes need to be followed unlike the existing lease accounting in AASB117 leases. Although, the lease related to the operating and finance will represent distinctively like the earlier version of the lease accounting rules specified by the AASB. Specifically, the new standard needs lessees for the purpose of leases on-balance sheet by recognizing assets ensuring the right of use and liability of lease (Wong, Wong and Jeter 2016). Currently, the right of use of assets has not been considered along with the lease liability of the reporting entities at the end of the financial report. Thus, the entities faced a lot of challenges while calculating the operating and finance leases in the balance sheet. According to Beckman (2016), the substantial impacts will be observed and the revised rules under section 16 of AASB will be followed while treating the property for leases and high value equipments. The new rule of AASB 16 supersedes the existing standard of lease mainly in the area of interpretation and the definition of the lease (Dakis 2016). Most importantly, AASB16 ensures the requirement of the enhanced disclosures by which Lessors needs to be provided in the statements of financial performance. In this way, the reporting entity will improve their performance while disclosing information in relation of risk exposure of Lessors. For instance, AASB 117 is not disclosed the residual value risk at the end of the financial report and thus the existing standard compromised in the area of representation. On the other hand, lease , under the new standard of AASB 16 needs to represent the right to control that are applied for identifying an asset, such as a floor of a building. Furthermore, AASB 117 has not provided guidance on sale and the accounting of leaseback which are now included in the new standard of AASB 16. In a nutshell, the current accounting standard AASB 117 Lease have been modified and the new rules in the form of AASB 16 introduced to improve the reporting transparency. Analysis of Impact on the Financial Position of the Company with the New Rules The overall application of the new rules of AASB 16 will have a considerable amount of material impact on the reported assets and liabilities of the group. The impact will be also seen in terms of the changes in financial ratios and the cost of implementation of new standards may be much higher than AASB 117 (AASB 2015). As per the new standard the distinction between the operating and financial leases will not be made. Moreover, Lessees will be able to bring the right use of the asset and the balance sheet will show the lease liability for all the leases. At present, the companys operating leases and rental expenses is observed to be $ 2005.5 million, which is currently defined under the AASB 117 Leases, and hence this does not show any impact on the balance sheet of the company and the lease adjustment is shown only through the Profit Loss account. As per the newer guideline, the operating leases will be capitalized on the balance sheet of the company (Woolworthslimited.com.au. 20 16). A major impact will be seen in terms of both increasing the assets and the liabilities of Woolworth Limited and furthermore the balance sheet may show an impact on covenants related to the Debt/equity ratio. Moreover, it has been observed that the PL perspective of the consideration of the leases are done on straight-line basis under the older guideline of AASB 117. As the company set to implement the newer guidelines from 1st January 2019 the treatment will result in both charging of interest and depreciation which will have an impact on the profit and loss account statement of the company. Despite the fact the preservation will be based on the straight-line method, the interest treatment will be significantly higher in the initial stages. This ratio and frontloading influence on the expenses in the PL statement and result in overall reduction in the life of the leases (Moorestephens.com.au.2016). Recommendations: Implementation of Auditor Client Relationships: The study undertaken in respect of the accounting standard provides the learning that rules relating to independence should be applied towards the application of auditor-client relationship and considers whether such rules should be modified for wools worth limited. To make such recommendations, the study provides that specific underlying provisions should be made in order to ensure that the auditor independence and confidence in the financial statement should consider the complicate accounting standards. Additional Guidelines for Woolworth with Effect to Materiality: The study provides the guidelines that the company should take into the consideration the guidelines with respect to the materiality for the those financial statements which are issued previously. This is necessary because it enables the investors to have confidence in the capital markets by ensuring that it is not being adversely affected. It is noteworthy to denote that if an error of misstatement detected by Woolworths is not material prior to any financial statement however, the effect of correcting the error is not anticipated to relate with the material in respect to the current annual report. Under such circumstances, it is best recommended that Woolworths Ltd should consider the treatment to rectify the cumulative error in the existing financial statement with clear disclosure of items in the financial statements. Pursuing the Objective Based Accounting Standards: The study provides Woolworth with the recommendations that it must formally encourage the company to undertake the objective based accounting standards. In addition to this, simplicity of objective based standard provide the ease of decision making regarding the usefulness of the financial statement for the investors. Such recommendations are supposed to have believe that this might serve as in increase in the competition of audit services. The study provides a faith that Woolworths subcommittee should modify the current reporting environment in order to reduce the burden of on the reporting entity of the company. In addition to this, ensuring such standards would help in improving the quality of financial reporting. Strengthening the Internal Control Procedure: It is further recommended that Woolworth should strengthen the procedure of internal control through appropriate auditing standards towards preliminary guidelines. Such recommendations helps in committing additional resources towards federal security regulations by fulfilling the general regulatory guidelines for periodic accounting reporting. Reference List AASB, C.A.S., 2015. Investment Property. Beckman, J.K., 2016. FASB and IASB diverging perspectives on the new lessee accounting: Implications for international managerial decision-making. International Journal of Managerial Finance, 12(2), pp.161-176. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards. Governance Directions, 68(2), p.99. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards. Governance Directions, 68(2), p.99. Eisenschmidt, K. and Schmidt, M., 2014. Integrating Prediction Markets into the Due Process of International Accounting Standard Setting-A Possible Path to Achieving Legitimate Accounting Standards.Available at SSRN 2408517. Gaap.com.au. (2016). [online] Available at: https://gaap.com.au/wp-content/uploads/2016/03/GAAP-Consulting-Special-GAAP-Report-AASB-16-Leases.pdf [Accessed 3 Oct. 2016]. Moorestephens.com.au. (2016). IFRS 16 Leases - What does it mean for you? Moore Stephens . [online] Available at: https://www.moorestephens.com.au/news-and-views/january-2016/ifrs-16-leases-what-does-it-mean-for-you [Accessed 3 Oct. 2016]. Wong, J., Wong, N. and Jeter, D.C., 2016. The Economics of Accounting for Property Leases. Accounting Horizons, 30(2), pp.239-254. Woolworthslimited.com.au. (2016). [online] Available at: https://www.woolworthslimited.com.au/icms_docs/185841_Annual_Report_2016.pdf [Accessed 3 Oct. 2016]. Wynder, M., Baxter, P. and Laing, G., 2012. Accountability and accounting standards: the effect of providing indicative but incomplete guidance rules. e-Journal of Social Behavioural Research in Business, 3(1), p.1.

Yellow Wall Paper And Women Role Essays - Mental Illness In Fiction

Yellow Wall Paper And Women Role In the nineteenth century, women in literature were often portrayed as submissive to men. Literature of the period often characterized women as oppressed by society, as well as by the male influences in their lives. The Yellow Wallpaper presents the tragic story of a woman's descent into depression and madness. Gilman once wrote "Women's subordination will only end when women lead the struggle for their own autonomy, thereby freeing man as well as themselves, because man suffers from the distortions that come from dominance, just as women are scarred by the subjugation imposed upon them" (Lane 5). The Yellow Wallpaper brilliantly illustrates this philosophy. The narrator's declining mental health is reflected through the characteristics of the house she is trapped in and her husband, while trying to protect her, is actually destroying her. The narrator of the story goes with her doctor/husband to stay in a colonial mansion for the summer. The house is supposed to be a place where she can recover from severe postpartum depression. She loves her baby, but knows she is not able to take care of him. "It is fortunate Mary is so good with the baby. Such a dear baby! And yet I cannot be with him, it makes me so nervous" (Gilman 642). The symbolism utilized by Gilman is somewhat askew from the conventional. A house usually symbolizes security. In this story the opposite is true. The protagonist, whose name we never learn, feels trapped by the walls of the house, just as she is trapped by her mental illness. The windows of her room, which normally would symbolize a sense of freedom, are barred, holding her in. (Biedermann 179, 382). From the outset the reader is given a sense of the domineering tendencies of the narrator's husband, John. The narrator tells us: "John is a physician, and perhaps ? (I would not say it to a living soul, of course, but this is dead paper and a great relief to my mind) ? perhaps that is one reason I do not get well faster" (Gilman 640). It is painfully obvious that she feels trapped and unable to express her fears to her husband. "You see, he does not believe I am sick. And what can one do? If a physician of high standing and one's own husband assures friends and relatives that there is really nothing the matter with one but temporary nervous depression ? a slight hysterical tendency ? what is one to do?" Her husband is not the only male figure who dominates and oppresses her. Her brother, also a doctor, "says the same thing" (Gilman 640-641). Because the story is written in diary format, we feel especially close to this woman. We are in touch with her innermost thoughts. The dominance of her husband, and her reaction to it, is reflected throughout the story. The narrator is continually submissive, bowing to her husband's wishes, even though she is unhappy and depressed. Her husband has adopted the idea that she must have complete rest if she is to recover. This is a direct parallel to Gilman's life, wherein during her illness she was treated by a doctor who introduced her to the "rest cure." She was instructed to live a domestic life, only engage in intellectual activities two hours a day, and "never to touch pen, brush, or pencil again" as long as she lived (Gilman 640). In this story, the narrator's husband, John, does not want her to work. "So I . . . am absolutely forbidden to ?work' until I am well again"(Gilman 641). John does not even want her to write. "There comes John, and I must put this away ? he hates to have me write a word"(Gilman 642). It is also a direct allusion to Gilman's personal experience that the narrator is experiencing severe postpartum depression. Gilman suffered from the same malady after the birth of her own daughter (Gilman 639). It is interesting that the room her husband chooses for them, the room the narrator hates, is the nursery. The narrator describes the nursery as having barred windows and being "atrocious" (Gilman 641-642). The narrator's response to the room is a further example of her submissive behavior. "I don't like our room a bit. I wanted one downstairs that opened onto the piazza and had roses all over the window, and such pretty old fashioned chintz hangings! But John would not hear of it" (Gilman 641). Although she is practically a prisoner in the room, she is

Strategic Management Case Study on Swiss-based Nestle Essays

Strategic Management Case Study on Swiss-based Nestle Essays Strategic Management Case Study on Swiss-based Nestle Paper Strategic Management Case Study on Swiss-based Nestle Paper Strategic Management Case Study on Swiss- based Nestle BY crnp7104 Executive Summary This paper provides a case analysis and case solution to a Harvard Business School strategic management case study on Swiss-based Nestle, the worlds largest food and beverage company with 2007 sales exceeding CHFIOO billion or about US $112 billion(Bell Shelman, 2009, p. 1). While extensive background information dating to Nestles 1867 founding is provided, the primary time setting for the case is April 2008, shortly after 29-year Nestle veteran Paul Bulcke advances to the position f CEO, replacing Brabeck, who retired after a highly successful 12 year reign as CEO. The case focuses on Bulckes efforts to formulate plans for advancing his strategic vision at Nestle. Nestle is a huge, highly successful, cash-rich global corporation with hundreds of billionaire brands, a strong culture, and a history of producing innovative products and customizing products and services to meet local tastes. Looking around at Nestle, scanning the environment, and appraising the future, new CEO Bulcke sees little room for alarm. Looking towards the future, Bulckes only worry is that we become omplacent (Bell Shelman, 2009, p. 1). Bulckes predecessor, Brabeck, had set Nestle on the path of achieving worldwide sustainable competitiveness through four strategic pillars: 1) low-cost, highly efficient operations; 2) renovation and innovation of the Nestle product line; 3) universal availability; and 4) improved communication with consumers through better branding (Bell Shelman, 2009, p. ). Brabeck believed and indeed was proven that adherence to these four strategic pillars would allow achievement of the Nestle Model, a term which referred to Nestles long term objectives of organic rowth between 4% and 6% each year; continued year-after-hear improvements in earnings before interest and tax EBIT margin; and improved capital management (Bell Shelman, 2009, p. 3). Brabeck launched a number of important initiatives during his twelve year tenure, including restructuring of the RD department to be more responsive to consumers, drive renovation and innovation and support organic growth; launching a 60/40 preference rating system for products; and developing GLOBE (Global Business Excellence), a comprehensive information system designed to tie all of Nestles usinesses together under a common technology infrastructure. Brabeck, who saw sales grow 78% and EBIT grow 142% during his tenure, also made several critical acquisitions in bottled water, pet food, coffee, and ice cream; championed Nestles culture as the critical glue of the corporation; and pioneering the way for the beginning of Nestles shift from being a technology and processing-driven food and beverage company toward a broader vision of nutrition, health, and wellness (Bell Shelman, 2009, p. 4). Bulcke succeeded Brabeck as Nestles CEO in April of 2008, following two years of careful succession planning. Bulcke appears to share Brabecks basic philosophy of leadership (which emphasizes empowerment) as well as his views on the importance of culture in Nestles long term performance. Bulcke has also reaffirmed Brabecks commitment to GLOBE (which Bulcke sees as an important vehicle for continuous improvement (Bell Shelman, 2009, p. 10). Despite these basic commonalities, Bulcke has made it clear that his vision for Nestle is not identical to that of his predecessors. Bulcke wants all of Nestles future growth to come as a result of internal growth, not acquisition. Bulcke strongly supports a rapid transition to the ealth, nutrition and wellness strategy and indeed, envisions this strategy as one leg of four complementary platforms which Bulcke believes could double the companys sales over the next ten years. Besides health, nutrition and wellness, the three other platforms are emerging markets; out of home consumption and premiumization of existing products (developing exclusive, high-quality versions of existing products and appealing to higher income customers (Bell Shelman, 2009, p. 0). Problem Statement Nestle must formulate and implement the optimal strategy which will allow it to eet the growth and performance goals related to the Nestle Model while at the same time achieving a sustainable competitive advantage within the global food giants broader vision of transitioning to a health, nutrition and wellness company, and responding to threats and opportunities in the external environment. Problem Analysis An analysis of the problem and an appraisal of Nestle is provided below with the assistance of three analytical tools: a pest analysis, a Porters Five Forces analysis, and a S. W. O. T. (strengths-weaknesses-opportunities-threats) analysis. P. E. S. T. Political. Globalization is unquestionably one of the most important political factors in the food and beverage industry. Nestle is clearly a global business, and in recent years as globalization has become a reality, it has learned that globalization means a lot more than Just access to emerging markets. As Jose Lopez, Nestles Vice President of operations observed, the impact of globalization has been different than we thought it would be. For those of us in the West, globalization meant developing countries opening their markets for us to sell to. Yet thats not how it turned out instead of being globalized we are learning to react to global arkets (Bell Shelman, 2009, p. 10). Nestles status as a global corporation makes it a target for anti-globalists (Conlin, 2008). Regulatory issues are an important issue in the global food and beverage industry. Nestle, for example, operates in many highly regulated sectors, with multiple tiers of regulation affecting its products in many cases (related to food and beverage safety, production regulations, environmental regulations, cross-border trade, etc. ) (Nestles environmental impact, 2008). Economic. Demand for basic food supplies persists even in times of economic downturn. However, the patterns of eating and drinking changes, with full meals more likely to be prepared and consumed at home. With operations around the globe, Nestle had to make adjustments for variations in demand fluctuations and price sensitivities in different countries and geographic regions. Although Nestle was based in Switzerland and most of its key leaders were from the United States and the European continent, one third of 2007 sales came from the developing world and analysts projected that by 2010, 90% of the worlds population would live in developing and emerging countries. Social. As a food and beverage company operating with the global food industry, Nestle was well aware of the fact that patterns of food and beverage consumption tend to be culturally-bound or at least culturally linked. Technological. Throughout the industry, technologies are vital to defining recipes, producing food and beverages, locating and purifying water (Nestle is one of the worlds biggest bottled water companies). As the companys own GLOBE initiative demonstrates, internal technologies are vital to coordinating operations. Five Forces Threat of New Entrants (Low-Medium). Even though food and beverage is in many ays analogous to a commodity business, barriers to entry as a result of supply-side economies of scale, demand side benefits of scale, capital requirements, incumbency advantages and unequal access to distribution channels keep the threat of new entrants relatively low (Porter, 2008). Power of Suppliers (Medium) Porter (2008) notes that powerful suppliers capture more of the value for themselves by charging higher prices, limiting quality or services, or shifting costs to industry participants (p. 6). For most major firms in the food and beverage industry, the power of suppliers is medium to medium high. For Nestle, the power of suppliers is quite low as a result of extensive vertical integration by Nestle. Power of buyers (low). For Nestle and most other buyers in the industry, the power of suppliers has been kept quite low because of the fact that buyers are numerous and cannot credibly threaten to integrate forward and assume their business. Threat of Substitute Products (High). It would be difficult to name or think ofa food or beverage product which did not have a near or identical substitute. Rivalry of existing competitors (Medium High to High). Porter (2008) notes that the ntensity of rivalry is greatest when competitors are numerous or roughly equal in size and power, industry growth is slow; exit barriers are high and firms cannot read each others signals very well (p. 9). Many of these conditions have been met, thus the intensity of rivalry would be assessed as fairly intense. S. W. O. T. Analysis Strengths 1 . Financial strengths a decade-plus of strong financial results; available cash for launching new operations and/or making acquisitions. 2. Strong corporate culture. 3. History of strong, capable leadership. 4. Effective R Department 5. Strong portfolio of products . Stable of blockbuster brands 7. Huge physical infrastructure with locations around the world 8. Well-developed supply chain 9. Integrated management 10. Good relations with suppliers and farmers 1 1 . Ability to customize and localize products Weaknesses 1. History of product recalls 2. History of questionable reputation and shady deal-making (Datamonitor, 2008). 3. Allegations of unethical conduct. 4. Product concentration in many areas which might be viewed as unhealthy. 5. Few to no organic profiles in its portfolio. Opportunities 1 . Growth in emerging and developing markets 2. Changing tastes worldwide . Opportunity to make positive contributions to peoples health and nutrition 4. Opportunity to develop new products 5. Opportunity to further expand into new markets (geographic and product) 6. Opportunity to acquire complementary firms and/or firms to mitigate weaknesses Threats 1 . Threat of competition from major global food rivals 2. Threat of competition from smaller, local companies who are more in touch with the needs of the local market. 3. Threat of competition from large discounters such as Wal-Mart, Sams Club and Costco. 4. Threat of backlash based on political opposition 5. Threat of regulation . Threat of changing consumer tastes 7. Threat of environmental degradation Alternatives Any potential alternative strategies must aim at achieving the Nestle Model and its associated long-term objectives (of 5-6% annual organic growth, continued year-to- year improvement in EBIT margin, and improved capital management) as well as be consistent with CEO Bulckes stated mandates of stressing internal growth as the primary source of future growth, using GLOBE as a vehicle for continuous improvement, and making the health, nutrition and wellness strategy the mainstream of Nestles business. With these caveats in mind, the following alternative strategic variations have been identified. 1. Adhere rigidly to Bulckes basic outline with the 4 Complementary Platforms for growth. This alternative would follow CEO Buckles rationale that Nestles top strength is its product and brand portfolio, that growth should be generated internally, and that strategy should focus on Bulckes four identified platforms for growth: 1) health, nutrition and wellness (to be the centerpiece), 2) emerging markets; 4) out of home consumption; and 4) premiumization of existing products. An obvious advantage of this alternative is that t will have the full support of Nestles CEO who will no doubt work hard to ensure support for the program from Nestles board, its management, and its rank-and-file employees. Another advantage of this alternative is that it provides a moderate degree of consistency with the previous strategy under CEO Brabeck (particularly in terms of its embrace of the Nestle Model and its desire to continue moving Nestle beyond food to nutrition, health and wellness. A third advantage is that it clearly builds on some of Nestles major strengths, including its broad product and brand portfolio and its strong international presence. At the same time, there are a number of disadvantages with this strategy. First of all, by restricting growth to internal growth, this alternative forgoes possible benefits accrued through Judicious acquisition. Nestle has some weaknesses in areas where it intends to growth (e. g. health and nutrition) and acquisitions might be able to counteract those weaknesses more quickly than internal growth. Secondly, Bulckes insistence on giving the health, nutrition, and wellness strategy priority above all else and working to quickly make it the mainstream of Nestles business may not reflect a realistic goal. Nestle will face many challenges as it tries to make health, nutrition and wellness a mainstream characteristic of key divisions like confectionary, powdered and liquid beverages, ice cream, and many of the prepared foods. Another potential disadvantage to Bulckes planned strategy is that the selected four complementary growth platforms are not yet proven to be complementary and at face value, seem to be on some levels contradictory (e. g. , it may be difficult to reconcile efforts to premiumize existing productions with efforts to build a portfolio of popularly positioned products in emerging markets. In addition, it may be difficult to maintain growth and EBIT goals across these new, as yet untested platforms. Another consideration is that over the next few years, it may become apparent that one or more of these 4 platforms has more growth and profit potential than the others; if so, it would be disadvantages to continue a more or less equal emphasis on all three. 2. Build greater flexibility into the model, allowing for a slower transition to the company-wide health, nutrition and wellness model, and allowing for the possibility of modification and/or elimination of one or more of the other three rowth platforms (as well as the possible addition of a different growth platform). Also maintain a flexible approach with regard to acquisitions versus internal growth. This alternative would have the advantage of increasing the potential of meeting growth and profitability goals. Another advantage in a flexible approach is that it would allow for the possibility of discovering another potential growth platform. Yet another advantage would be the possibility of speeding growth and/or progress towards the goal of transitioning to the health and nutrition model via Judicious acquisitions as opposed to a sole reliance on internal growth. A major disadvantage of this strategy is that CEO Buckle may be disinclined to give it his full support because it is not fully consistent with his plan. Another disadvantage is that this flexible approach may delay Nestles progress towards the health and nutrition model. Another potential disadvantage is that in encouraging flexibility, Nestle may inadvertently foster inconsistencies in its business strategies and objectives and create confusion, conflicts and/or contradictions between product areas/business units. Yet another disadvantage is that it provides Nestle with an opportunity to back way from its health and nutrition strategy if it should prove difficult to execute. 3. Add a program of acquisition and divestiture to Bulckes basic model. Rather than relying solely on internal growth, this alternative would allow for the use of Judicious (yet frequent and widespread if deemed necessary) acquisitions, particularly in areas targeted for growth where Nestle is weak (e. . organic foods). Coupled with the acquisition strategy would be a targeted divestiture strategy, aimed at gradually exiting those businesses and dropping those products which are fundamentally at dds with Nestles commitment to health, nutrition and wellness. For example, this may require Nestle to exit most of its confectionary business. Likewise, the company would want to review whether or not food products loaded with salt, sugar, and artificial preservatives and flavorings really belong in the portfolio of a company which has pledged to transform itself into a unified health, wellness and nutrition company. The acquisition portion of this modification to the strategy has the advantages of allowing for the addition of new resources, including new resources nd businesses which may complement existing businesses and lead to synergies. The divestiture strategy has the advantage of allowing Nestle to exit those business which simply do not meet its overall guidelines and strategic objectives and to do so in a way which is likely to contribute favorably to both its financial objectives and its objective of building an integrated health, wellness and nutrition company. As with alternative #2, this alternative carries the risk of failing to attract support from core employees as well as the risk that the CEO will oppose it. Recommendations Implementation It is strongly recommended that Nestle combine the above suggested alternatives #2 and #3, building flexibility into the strategy overall, slowing the planned transition time for moving to a unified health, wellness and nutrition company, and allowing the firm to focus on its core resources and business opportunities by using the tools of acquisition (adding strength in selected areas and/or counteracting weaknesses in some areas) and divestiture (shedding unprofitable businesses and products, getting rid of businesses which do not fit into the profile of a unified health, wellness and utrition company. Such a combination, flexible approach will be best suited to tailoring to the specific resources and capabilities of Nestle and the opportunities and threats in the external environment. Moreover, it is more likely that Nestle will meet its performance and financial goals through this flexible approach than through Bulckes more rigid approach. To begin implementation of this option, it is recommended that Nestle top leadership and management planners use the resource-based view of the firm (Barney, 1991) and in particular, Grants (1991) practical framework of a resource- ased approach to strategy analysis as a guide to strategy formulation and implementation. This will involve the following five-step process (Grant, 1991, p. 115): 1 . Identifying and classifying Nestles resources within the three primary categories of physical capital, human capital, and organizational capital. Both tangible and intangible resources should be identified. After resources are identified and classified, Nestle management should appraise the firms strengths and weaknesses, relative to key competitors Unilever, Kraft, Group Danone and General Mills. The next omponent of this step is to identify opportunities for better utilization of resources. 2. Identify Nestles capabilities what can Nestle do more effectively than its key rivals? Once capabilities have been identified, it is necessary to identify the resource inputs to each capability, as well as the complexity (e. g. , does it involve several resources? ) 3. The strategy team should then appraise the rent-generating potential of resources and capacities in terms of: a) their potential for sustainable competitive advantage [in order to have this potential, a resource/capacity must be valuable, rare, mperfectly imitable, and non-substitutable] (Barney, 1991, p. 106); and b) the appropriability of their returns. 4. Based on the preceding work, the Nestle strategy team should then select a strategy or collection of strategies which best exploits the firms resources and capabilities relative to external opportunities. . Finally, Nestle strategy managers should identify resource gaps which need to be filled, as well as invest in replenishing, augmenting and upgrading the firms resource base. It recommended that Nestle managers complete this initial strategic analysis within six months. Once this initial assessment/strategy formulation is completed, the strategy team should: 1 . Survey and assess the identified resources and capabilities in ter ms of their level of fit with Nestles goal of transitioning from a food company to a health, nutrition and wellness company. . Target non-producing or inappropriate (those which dont fit with the rest of the portfolio or the strategic objects) for divestiture and develop a timetable and plan for such divestiture. 3. Examine the identified resource gap areas and determine if these gaps can be filled through internal development (e. g. R, internal growth) and/or strategic acquisition. If acquisition, begin scanning the environment for likely acquisition targets. References Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120 Bell, D. E. Shelman, M. (2009). Nestl? © in 2008. Harvard Business School Case Study, 9-509-001 (Rev. October 28, 2009). Boston: Harvard Business School Publishing. Colin, M. (2008, April 14). A town torn apart by Nestle. Business Week, Retrieved September 30, 2012 from businessweek. com/stories/2008-04-1 5/a-town- torn-apart-by-nestl Datamonitor (2011,June). Company Profile: Nestle. Swat Analysis, pp. 27-32. Grant, R. M. (1991). The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation. California Management Review, 33(3), 114-135. Nestl? © professionals name change, restructuring reflect customer focus (2008, April 7). Nations Restaurant News, p. 40. Nestles environmental impact (2008, April). Diary Industries International, p. 10. Porter, M. E. (2008, January). The five competitive forces that shape strategy. Harvard Business Review, pp. 1-18. articlesbase. com/management-articles/strategic-management-at- nestle-5907881 . html

Current Events and U.S. Diplomacy Essay Example | Topics and Well Written Essays - 750 words - 2

Current Events and U.S. Diplomacy - Essay Example Kennedy, and others, were fearful that if Communist ideals were permitted to expand on a more global scale, it would result in catastrophic consequences for Democratic countries. Russia’s Cold War Relationship with the United States Russia (USSR) was one country involved with America on a deep level during the Cold War, In fact the Kennedy doctrine previously described was largely aimed at the Soviet Union. Tensions were extremely between the two countries, and the relationship was not only strained, it was all but over. As such, military threats abounded on every level, yet Kennedy’s belief, as expressed in the containment doctrine, did hold out hope that tensions would be resolved, and a working relationship moving forward be established (Bose, 1998). Naturally, towards the end of the Cold War, that hope was all but crushed as both countries appeared headed towards a certain inevitable war, yet we know that did not happen. In essence, before the Kennedy Doctrine was e stablished, the two countries held staunchly different ideological views that forced the President to establish a stated policy that Communist ideals could not be permitted to spread to the America’s. ... In addition, both countries now allow their citizens to travel to the other, and diplomatic efforts are cordial and respectful. While Russia’s main ally continues to be China, and America’s ally continues to be the United Kingdom, the region is much more stable today than during the Cold War as a result of both countries cooling down and learning to co-exist peacefully with one another. Effects of the Kennedy Doctrine on Global Affairs The restraint shown by Kennedy during the Cold War had an enormous effect on global affairs. Rather than choosing to escalate the tensions being exhibited between the two countries and showing the world America’s resolve and military strength, Kennedy was able to put in place a doctrine that was aimed at peace between two countries who did not see eye to eye on a whole host of issues. The reality is that America and Russia will likely never be ideologically similar, the global community was watching with keen interest to see if dip lomacy could truly win out against two adversaries as strong and these countries. This has served as a model in cases since the Cold War as countries try to avoid war at all cost (Higgins, 1987). In addition, the containment policy served to minimize the spread of Communism throughout the region. In the years following this era, Communist regimes gradually began to fall, as the people of the global community looks towards more democratic ideals. While Communism remains in Cuba, its spread did not go far beyond that geographical region, keeping North America among the most democratic and free areas in the world, even to this day. Conclusion The Cold War was a difficult time for all involved. The Kennedy Doctrine, however,

Facebook Marketing Should Be Used For Business Research Paper

Facebook Marketing Should Be Used For Business - Research Paper Example Therefore, Facebook is one of the marketing tools that organizations can apply to advertise their products, and inform their customer on their brand offering. Nevertheless, there are advantages and disadvantages associated with the use of Facebook as a marketing tool for organizations. Thus, this discussion seeks to analyze the application of Facebook as a marketing tool for businesses. First, the greatest advantage offered by Facebook marketing for business is its accessibility to many prospective customers. Facebook hit one billion active users by September 2012, creating a platform that has among the highest number of people interacting throughout the world (One Billion Factsheet, n.p.). Therefore, the application of Facebook as a Marketing tool for business will be advantageous, considering that it will be possible for the business to reach many customers, since Facebook offers the platform where a business can interact with over one billion customers in form of individuals, grou ps and corporate, thus providing the best target market platform that any business can reach. (Treanor, n.p.). In addition, by September, 2012, Facebook reached a high of 140.3 billion active subscribers with friendship connections throughout the world, making Facebook one of the interconnected platforms that any business can apply to advertise its products, and thus reach many customers, through the friendship interconnections (One Billion Factsheet, n.p.). Further, Facebook has become a major trend in the world, with the 2012 Social Media Marketing Industry Report indicating that 94% of all organizations that have an advertising department are utilizing social media as one of their major marketing tool, with 60% of such business dedicating time that is equivalent to full day, in developing social media marketing, as well as maintaining it (Bosari, n.p.). Secondly, in addition to being a highly accessible social networking platform, Facebook combines the advantages of word-of-mouth advertising with the ability to interconnect links and thus enable the prospective customers to view the advertisement, as well as the news related to the business, its products and services (Kang, 22). Word-of-mouth advertising remains one of the most effective advertising mode that customers are well acquitted with, and Facebook allows individuals to share information regarding the existence of a business and its products through sharing such information, using the share option that is offered by Facebook, where individuals can share any useful information with their friends who are on the same social media network (Treanor, n.p.). Therefore, Facebook offers an opportunity where businesses can create a fan page, and then share the same with people and groups who are on the same social network or even those who are in other different social networks, thus building up an interconnection that would allow the company, its brand and services to be viewed by millions of customers, who will in turn make purchase decisions regarding the same, based on the information provided by the business in their fan page (Bosari, n.p.). The other reason why Facebook should be used by businesses for marketing is the fact that; it is one of the few marketing tool that combines the advantage of visual, audio and written media, making it one of the favorite platform for advertisers (Kang, 47). When most of the mass and print media offers either audio-visual or print advertisement, Facebook combines

Issues of Equality in Jamaica

Issues of Equality in Jamaica Introduction The following discussion will look around on the subject of equality in Jamaica using the experiences of an interviewee who is a female 63 year old British citizen that was born in Hanover in Jamaica on the 14th of March 1951 to draw out conclusions. She lived with family guardians as her mum died when she was 5 and her dad lived in the UK, but she had many brothers and sisters. She was loosely home schooled in Jamaica until she was 12 when she finally went to a Jamaican senior school called Mount Hannah. She had very a restricted education as her guardians wanted her to carry out manual work at home rather than pursuing an education. This resulted in here not having a structured education regime as even when she started to go to school she was forced into taking days off to look after her younger siblings or carry out manual tasks at home. Her childhood was in the middle of the creation of the Ministry of Education in 1953 (Ennew Et Al , 1982) and Jamaica’s transition to inde pendence that was pushed by Caribbean nationalists from after the Second World War (Mawby, 2012) to come to pass finally in 1962 (Welsh, 2012) . During this period there was educational reform especially in the early 60s with a big push to increase the number of schools since in the 1950s secondary school education in Jamaica was very limited (Miller 1990). There were 25 children in her school year and their average school day was from 9-3. Her class had only one teacher that taught them all English and mathematics. She finished school when she was 15 years old without any major qualifications and then continued to carry out more rigorous labour work full time. Work ranged from doing house work and babysitting to working on their house farm where she done tasks like carrying the water and the food to their home across long distances. The interviewee was 16 in 1967 she came to live in Coventry in England with her step mum, dad and younger sisters and brothers. During this time she dreamed of becoming a nurse as she enjoyed looking after her younger siblings. She eventually got the opportunity to take a test to become a nurse but she unfortunately failed the test due to a lack of knowledge in the key areas that was essential to know. After this she decided to go straight to work to help her family as a machinist as it was one of the few options that she had with her education. After a year she decided to move out and change job, but again the easier job for her to find with her experiences was as a machinist. In 1970 she had a daughter so took time off work for one and a half years to look after her. Afterwards she then went back to work for the same company but as a cable former but she also started to work as a barmaid at a pub during the weekends. As she enjoyed bar work and with it being more flexible for her to look after her daughter she continued her career as a barmaid by moving to work full time at a bar in 1974. She however had an area of unemployment from 1976-1979 but she then began to work as a barmaid again for 4 years and then later worked in a wide range of bars and bingos and casino’s behind the bar. During the late 80s she done various training courses as they became much more available in computing and shorthand writing with the hopes of becoming a receptionist, but in 1991 she became pregnant again had a baby Boy. For the rest of her life she brought up her son as a single parent and done voluntary work at various charity shops and carried out a few cleaning part time jobs. Since 2013 she has become a pensioner and is no longer pursuing work. Gender Gender was an identify factor that effected the interviewee’s education. The interviewee said that apart from the â€Å"major subjects† they had two extracurricular activities that they could do. It was compulsory for girls to do sewing and for boys to do gardening for the school garden. The interviewee said that when telling the teacher that she â€Å"wanted to go and do the gardening with the boys† he said â€Å"no† and when she refused she â€Å"went into the school and hide† because she â€Å"didn’t want to do sewing†. Because of this a teacher found her and said that if she didn’t do the sewing she would be â€Å"expelled† so she went back in and do the sewing. However as a punishment she was hit by the headmaster as she says â€Å"he gave me the cane on my hand and told me to go and do sewing, he hit me twice, and then said sit down and do the sewing† goes on to say that she â€Å"hated him after that† . This would affect girls and boy’s life chances because it would lower the possibility for boys to get the chance to be interested in sewing and the chance for women to be interested in gardening and thus meaning that their future career aspirations would be influenced away from either career paths. This is also a sexist approach as it implies that women should do the sewing which is more of a house wife job, whereas men should do more hands on jobs such as gardening. This could potentially precondition how children think about themselves and then lead them into believing sexist stereotypes. However if the children had the choice of what activity they wanted to do it would have been fairer and would have gave everyone the same equal opportunities. However when asked if she felt like there was less opportunity for girls than boys in the core subjects she replied â€Å"no we all had the same classes and same subjects† meaning that at least for code subjects there wasn’t the same level of gender discrimination. Social class Social class has been a major factor to the participant’s educational background as she found that coming from a very poor background highly influenced her education into making an impact on some of her life chances. If the interviewee had a different social upbringing then her family could have afforded the money for her to go to school from a young age instead of giving her house jobs to do. This was not a unique case in Jamaica during this period though as high adult unemployment contributed into generating households without male breadwinners thus meaning that children were expected to fend for themselves and to contribute in the household from a young age (Ennew Et Al, 1982). This resulted in many children dropping out of school around the age of 10 or 12 years, to earn money by working (Ennew Et Al, 1982). Because of this it directly affected her life chances as with little education it gave her the minimal opportunities to fully fulfil her potential in school. Education was compulsory in Jamaica back in the 50s but it wasn’t enforced, if parents were punished for children not going to school then this would have meant that the interviewee would have been in education from beginning to end. This is partially due to the policies like the Education Act to define the functions, roles, rights, and powers of the Boards, the Minister, principals, teachers, and students to not being fully developed until 1965 (Ennew Et Al, 1982). One positive however was when the interviewee said â€Å"everyone wore uniform† which showed an effort was made to make everyone feel equal. However as The interviewee’s family was poor she didn’t have shoes to wear to school unlike other children. She did however say that people didn’t look down on others for not having much money and that â€Å"I go to school without any shoes, I didn’t have shoes, and they didn’t bully me. They didn’t laugh at me or anything†. This was a positive aspect of her schooling; as they didn’t judge her for it even though it would have identified that she was from a low class background. When asked if children that were richer at school, had better job opportunities when they left school, The interviewee replied â€Å"yes â€Å" as it directly affected her opportunity to get O levels. She said that when she was fourteen the headmaster asked her to â€Å"write to your dad† and â€Å"make him give you five pounds for books† so she could take her O levels but as â€Å"he didn’t send the money† for the books she couldn’t take her O levels. She goes on to say that â€Å"all the others took their O levels because they had the money to buy books†. Her life chances were affected by this as it could have helped her get a wider range of job and educational opportunities, but children with money would have had a better chance in life. Costs for books, uniforms, lunch, and transport deterred some families from sending their children to school altogether (1987, Meditz S) so for allot of parents any extras costs to school would be looked down upon. She goes on to say that she â€Å"needed† O levels to be able to go into college which could have been a place where she could have strongly expanded on her education and increased her chances in getting a job she desired. After the interviewee left school at fifteen she had a year of carrying out manual jobs for her family ,she said if id stayed in Jamaica maybe I would have ended up been a cleaner or something like that, because I didn’t have the qualifications to get a decent job. This shows that by her not being able to carry out her O Levels that social class and wealth affected what the interviewee was able to do as a job after she left school. Disability The interviewee said that in school â€Å"everybody was the same† when asked if there were any students with disabilities meaning that for our participant didn’t get much visibility of any inequality that people with disabilities faced. This shows that everyone was treated equally but this doesn’t mean that there weren’t any issues out there for people with special needs. Before the 1970s Jamaicas had very limited capabilities in being able to identify and manage learning disabilities in children. Because of this Jamaica’s educational system was unable to deal with the special education needs of physically and mentally exceptional children. It took until 1974 for the government to provide special education services, until then it was provided by voluntary organisations. This would have resulted in students with disability’s not getting the appropriate help and support that they would have needed to get the most out of the educational system. Even though this didn’t necessarily directly affect our participant it was clear that extra support wasn’t available to her if it was needed as In Jamaica the late 1960s only about 50 per cent of Grade 6 students reached the functional literacy standard.(Miller, E, 2011). With more additional help and support for those who needed it this could have been vastly improved and could have helped the likes of our interviewee to get more out of education. This would have had an impact on children’s life chances as by not having an education that is adapted to children’s needs Conclusion These topics all affected the interviewee in their own individual way during her life. Gender effected the interviewee because the extra-curricular activities that she could partake in was solely based on her gender and not her personal preference, this meant that for these circumstances her education was different dependant on her gender and not on her personal choices meaning that she was not getting everything out of education that she would have wanted .Social equality effected our participant as it meant that she didn’t have a good quality of education because of it due to not being able to be in school as much as others and not being able to get a qualification due to her dad not being able to afford books for her to take her exams. This resulted in her not being able to have an adequate degree of knowledge to pass her nursing exam that she could have gained through taking her O levels and going to college. Disability inequality affected her to a lesser extent but specia l support wasn’t there for her even though she didn’t go to school until she was 12 year old, and this would have strongly impacted on the potential achievements she could have obtained. These issues relate to each-other because they have all limited the scope of what was possible for the interviewee to achieve. Due to a substandard education with different elements of inequality she was not able to live up to her full potential. She instead for most of her life she carried out minimum wage jobs as she didn’t have many options with potential jobs that she could do with her skillset or even opportunities for her to go into education part time while earning a living. Sadly by being limited to only doing these kinds of jobs it made her not able to gain a diverse enough experience at work to be able to expand skills that could help her in other roles. This created cycles that lead her into carrying out minimum wage jobs for the rest of her life. Bibliography Ennew.J. (1982). Family structures, unemployment, and child labour in Jamaica. Ennew.J. (1989) Milne, Brian, The next generation: lives of their world children. Mawby S (2012) Ordering Independence: The End of Empire in the Anglophone Caribbean, 1947-69.PP 33 Miller, E (1990) Jamaican society and high schooling. Kingston, Jamaica: Institute of Social and economic research Miller, E. (July 7, 2011). The State of Jamaican Education and its Greatest Challenge. Available: http://www.jta.org.jm/article/state-jamaican-education-and-its-greatest-challenge. Last accessed 6th Dec 2014. Sandra W. Meditz and Dennis M. Hanratty, editors.Caribbean Islands: A Country Study. Washington: GPO for the Library of Congress, 1987. State University. (2006). Jamaica Preprimary Primary Education. Available: http://education.stateuniversity.com/pages/728/Jamaica-PREPRIMARY-PRIMARY-EDUCATION.html. Last accessed 5th Dec 2014. Welsh. R (2012). Overcoming Smallness through Education Development: A Comparative Analysis of Jamaica and Singapore Current Issues in Comparative Education 15(1):114-131. Appendix Transcription Did you enjoy senior school? Yeah I did What kind of classes did you do? Classes? When I was at school I went till I was 14, and then I was in a mixed class with boys and girls. And I just do maths and English. Did you do science? Dint do science, just two subjects. Where about did you grow up in Jamaica, Mantana. Did you go to school here afterwards. No just in Jamaica. Did you feel like your schooling was limited because you only did maths and English? Yeah very. Would you say there was rich and poor people at your schoolà ¢Ã¢â€š ¬Ã¢â‚¬ ¹? was rich and poor, I was one of the poor ones Did people wear different uniform, if they were rich would they wear better clothes? No we all wear uniform. Did you feel like anyone was horrible to the poorer people? No no everybody got on, just there to learn, everybody was interested in learning, no time for any bullying or anything like that. I go to school without any shoes, I didn’t have shoes, and they didn’t bully me. They didn’t laugh at me or anything. Did you feel like race mattered at school? No no no race nobody knew about race until she came to England. Because everybody is black, some was white and some were black, but nobody knew about it, didn’t have things like that. Did anyone at your school have disabilities, extra help? No everybody was the same; all seem to be on same wave length. Did you have more than one teacher? For me was just one, the headmaster, in our class, before we went to the sixth form we had another interviewee teacher. So when I went to school was in normal, then sixth form, and in sixth form he was the teacher, the headmaster So you didn’t feel like anyone looked down on each other where you lived, looked down on people for being poor? No no, Did you feel like children that were richer, they got better jobs when they left school? Yeah because when I was 14 headmaster said to me, write to your dad and let him give you 5 pound for books, so you can take your o levels, and I waited and he didn’t send it you see, so I couldn’t take my O levels, because I didn’t have any books, but all the others took their O levels because they had the money to buy books. What did you do when you left school? I left at 15 for a year helping round house, then came to England at 16. Did you feel like school effected what u did after school? If id stayed there in Jamaica maybe I would have ended up been like a cleaner or something like that, because I didn’t have the qualifications to get a decent job. The people who did the O levels what did they do? They went to a higher school, like a college, you call it college here they went to the higher school, learned short hand typing. If I was there I wouldn’t have been able to go because I wouldn’t have me o levels, needed them to go there. Was lucky to come to England. Did you feel like more men went and got jobs than women did? Well I didn’t know what boys did, but girls went to the higher school. But with boys and girls even though we were in the same class, we didn’t speak for some reason, everybody just quiet only one who spoke to us was headmaster. everyone seemed to ignore each other. was weird really. Did you feel like you had less opportunities than boys did at school did they have extra classes? No all had same class, and same subject. I don’t know if they had extra, if they did I didn’t know about it. When I was in school they had two things to do, girls do sewing and boys do gardening. Cos they had a school garden, so I said to them once a week they used to do that. So the teacher said I should go sewing, but I told him I wanted to go and do the gardening with the boys, and he said no. so I went into the school and hide because I didn’t want to do sewing. And sent someone to come and get me, and they said if I didn’t come and do the sewing I would be expelled. So I had to go back in and do the sewing. So did any one bully people? Well no after school only twice I had name calling because I was flat chested, used to call me pigeon chest. And when I had mumps jaw was really bigmouth called me barrel jaw. But that wasn’t in school that was out of school. When they saw me on the street. Was the same as was in my class at school; it was another school the next town away, another school next town away. So were all the schools quite spaced out really? Yeah. Did you ever get hit by any of the teachers? The head master, that was that day when I didn’t do sewing he give me the cane, and tell me to go and do sewing on my hand, hit me twice with cane in my hand, and said now sit down and do sewing. Horrible man. I hated him after that.