Walt Disney And The American History - 1044 Words

â€Å"I’ve always been bored with just making money. I’ve wanted to do things, I wanted to build things, or get something going.† (LeeBron) Disney stated that when he realized that he wanted to make a difference in people’s lives. Disney never wanted to be boring or be known as the man who did not have a childhood and was always pushed around by his father. Disney wanted to be successful in life, he wanted the name ‘Walt Disney’ to be remembered, and it will be forever. Disney has achieved many important and exciting accomplishments within his life. He created â€Å"full length animated films, short films, live-action features, and television shows† (LeeBron) Disney also introduced theme parks. He created Disneyland in Anaheim, California. He also developed Epcot which stands for â€Å"Experimental Prototype Community of Tomorrow†, and Disneyworld in Orlando, Florida. Walt Disney was an important figure in the 1920s American Hi story because he made a change to the world with the idea of bringing inanimate objects to life with cartoons and created all new kinds of happiness. Walt Disney was born on December 5th, 1901 in Chicago, Illinois, United States. Disney was the fourth child in the family out of five. His father s name was Elias Disney and his mother’s name was Flora Call Disney. His father was Canadian and his mother was from Ohio. Disney was raised on his uncle’s farm near Marceline, Missouri. He actually used many of the farm animals that he grew up with in his animatedShow MoreRelatedWalt Disney: American Dream Achiever Essay857 Words   |  4 PagesWalt Disney—American Dream Achiever Dream come true, profound influence, persistent efforts, and the success after the setback; those elements compose the definition of the American Dream. Walt Disney undoubtedly was a successful American Dream achiever. He and his brother co-founded Walt Disney Productions, which became one of the best-known motion-picture production companies in the world. He created Mickey Mouse who turned into one of the most famous cartoon characters in animation history(â€Å"WaltRead MoreEssay on Walt Disney the American Hero1365 Words   |  6 PagesWalt Disney the American Hero nbsp;nbsp;nbsp;nbsp;nbsp;Walt Disney; When that name is spoken faces of children and adults alike light up with looks of sheer joy. When debating what to see at the movies the newest Disney flick is almost always decided upon over the others. With Disney people are 100 percent sure to walk out of the theater happy and smiling. From the catchy theme songs to the thrilling theme parks Disney has built the fantasy empire. Although he built the fantasy world DisneyRead MoreSpeech987 Words   |  4 Pagesmy speech, my audience will know the history of Walt Disney, his invention of Disney World, and how his invention has impacted people. THESIS STATEMENT: To pay tribute to Walt Disney, the inventor of Disney World, I will share with you a brief history of Walt Disney, his invention of Disney World, and how his invention has impacted people. Walt Disney INTRODUCTION I. Attention-getter: How many of you have been or at least heard of a place call Disney World? II. Establish your credibility:Read MoreGeneral Definitions. Before Going Into The Background Of1504 Words   |  7 PagesGeneral Definitions Before going into the background of the Walt Disney Company and its theme parks, it is necessary to define some terms that are used throughout the paper. These terms are defined as the researcher understands them as a former cast member of the Walt Disney Company. The first term that needs to be defined is â€Å"guest†. Instead of calling people who visit their theme parks customers, the Walt Disney Company refers to visitors of their theme parks as guests. This is to keep up withRead MoreWalt Disney Is Not A Utopia1202 Words   |  5 Pagesreading this, you know who Walt Disney is. You can name at least five Disney movies off the top of your head and recall your emotions when watching all of them. Since the 1920’s,America’s society has been morphed by Disney and his animated productions. People have grown up watching his movies and singing his songs. A single Disney song can provide unity within a room of strangers, for they instantly have the schema to sing ev ery word and feel nostalgic.Throughout history, Disney’s films have broughtRead MoreHow Disney Parks Become The Popular Amusement Park It Is Today? Essay1146 Words   |  5 PagesRomi Winston U.S. History Dr. King Owen 1 10/16/15 The History of Disneyland How did Disney theme parks become the popular amusement park it is today? Walt Disney was born on December 5, 1901 in Chicago, Illinois. He was a hardworking man with a dream to create what would later become to be the greatest empire in the world. Throughout his life he took classes in fine arts while pouring every ounce of creativity he had into his work. He created Mickey Mouse, which led to TV appearances, many awardsRead MoreWalt Disney : An American Motion Picture1226 Words   |  5 PagesWalter Elias Disney, also known as Walt Disney, was an American motion-picture and television producer, famous as the creator of cartoon films and Disneyland. His relentless aspiration and determination drove Walt Disney to pour in each ounce of innovativeness into his work. In my opinion, Walt Disney was important because of his creation of Disneyland in order to have an educational as well as amusement value and to entertain adults and their children and his influence on American culture throughRead MoreAnalysis Of Walt Disney s The Happiest Place On Earth 1159 Words   |  5 Pages The Legend A man by the name of Walt Disney, is the ideal symbol of an American hero. Disney is known to bring inspiration and imagination into many of his productions. Disneyland, the happiest place on earth, was built by Disney in the late forties. As the founder of Walt Disney Company, and a producer, he has collected a record of fifty- nine nominations as an Academy Award winner, winning thirty-two awards, and still holding the record. At sixty-five, Disney died of lung cancer, leaving behindRead MoreWalt Disney Company Is Worth Investing1348 Words   |  6 PagesAs one of the largest multimedia companies in the world, The Walt Disney Company includes all aspects of American entertainment, including animation, music, production, and theme parks. Founded in 1923 by brothers Walt and Roy O. Disney, the business has grown from silent animations films to diversify into all aspects of the entertainment industry, primarily focusing on all interests of the typical American family. The company, s ince its founding, has proved to be a worthy investment on all standingsRead MoreCase Study Disney1005 Words   |  5 Pages02/11/08 Agenda ââ€" º About Disney ââ€" º Divisions of Disney ââ€" º A bit of History ââ€" º About the CASE ââ€" º SWOT Analysis ââ€" º Its Current Executive Management ââ€" º Recommended Organizational structures ï‚ § Model 1 ï‚ § Model 2 ï‚ § Model 3 02/11/08 About Disney ââ€" º ââ€" º ââ€" º ââ€" º The Walt Disney Company (most commonly known as Disney) (NYSE: DIS) is one of the largest media and entertainment corporations in the world. Founded on October 16, 1923 by brothers Walt and Roy Disney as a small animation studio Today

What Causes Small Business Failure - 2675 Words

Adonis Barker English 290 Erin Anthony 12/9/2014 Failure to Success The main reason for my research paper is to address how small businesses fail and ways to help them become successful. My reason for this topic is because I am majoring in Business Management and I want to receive a better understanding of why small businesses fail. I have multiple questions that I would like to research to help get the reader and I insights into what causes small business failure. Much has been written in the literature regarding reasons for small business failure, leading to confusion about those studies, as it is often difficult to define failure. Failure is a person or thing that proves unsuccessful. Success is the favorable or prosperous termination of attempts or endeavors; the accomplishment of one’s goals. There are fewer studies citing reasons for small firm success. Factors citing reasons for failure may also appear as factors affecting success according to Gaskill, VanAuken, and Manning (1993). Researching all of the causes and r easons for small businesses to fail, and also researching ways that’ll help them become successful. Focusing mainly on the ethics of the small business, the management, sufficient capital, customer service, daily income, etc. Where there is uncertainty, there is bound to be failure. It is not surprising therefore, that many new businesses fail. The questions that comes to mind is in terms of business how much capital isShow MoreRelatedAnswer Chapter 1 Entrepreneurship the d1198 Words   |  5 PagesDiscussion Questions 1. What forces have led to the boom in entrepreneurship in the United States? Answer - Corporate downsizing flooding the market with corporate cast-offs, an attitude that small is beautiful, international economic development due to the fall of communism and the capitalization of former state-owned industries, a dream of freedom and independence, perseverance in achieving results, and the opportunities presented by an ever-changing environment. 2. What is an entrepreneur? GiveRead MoreHow Accountants Act As Business Advisors978 Words   |  4 Pageshow accountants act as business advisors to small businesses, causing them to have a lower risk of failure and higher growth rate than those who do not. The research findings of Barbera, Hasso, and Rajavel were extremely helpful in supporting this thesis. Dr. Rajavel studied failing or failed businesses in an â€Å"economically resourceful† set of islands in the Bay of Bengal. He published a journal article based on his findings entitled â€Å"A Study on Causes for Business Failure: An Empirical Analysis†Read MoreSmall Business 101 Essay1495 Words   |  6 PagesThe small business marketplace is extremely dynamic and the changes are fast. Here are some encouraging facts from the US Small Business Administration on small businesses. There are about 30 million small businesses in the United States and employ just over half of the country’s private workforce. They employ a staggering 40% of high tech workers such as computer professionals, scientists and engineers. More than half of the small businesses are home-based businesses and two percent of them areRead MoreAnalysis : Resources And Failures Of Smes949 Words   |  4 PagesBoth Ropega (Ropega, 2011) and Williams (Williams, 2014) outlined the fact the although the current research cannot agree on what to call a business that fails, they do agree that it happens, and frequently – about 50% within the first few years. Ropega outlined five possible reasons for failure, with the most obvious being lack of cash. Other factors include a drop in sales and profit, liquidity, market share and an increase in operating costs. As well, nonfinancial indicators were consideredRead MoreMovie Analysis : Small Business Owners1203 Words   |  5 PagesSmall Business Owners Must Know This One Thing to Survive Hint: Arnold Schwarzenegger knows it. (If I said dreadlocked alien would that help?) Some things deserve to die. Bad ideas. Bad investments. Bad obsessions. Bad Netflix series. These are just some of the blood-sucking enemies that small business owners face. If you don’t kill the blood-sucking enemies, you will die. Kill Parties with America’s Most Wanted Pixelon was a video business that successfully captured $35 million in financingRead MoreEssay on Borders Group, A Failed Business1604 Words   |  7 PagesThere are many businesses failing in the world today but there also a lot of business thriving. It is situations like this that leads to potential entrepreneurs to ask the question of why are some businesses successful while others are not. This course has given me some insight as to why some businesses fail. Having that information would make me better prepared for when I decide to start my business. My Failed Business Choice The company I chose to do research on is Borders Group, Inc. â€Å"BordersRead MoreBusiness Risks And Business Risk1408 Words   |  6 PagesBusiness Risk is an uncertainty that is affiliated with a particular circumstance that could affect business operation or cause financial insecurities for the company. Business risk assessment is the process of determining whether a particular uncertain circumstance has the potential to threaten your business operations (Schwartz and Chandler, 2012). In the competitive market, it is important that businesses assess the risk regularly and respond with a sound reaction to be successful. Small businessesRead MoreWhat Is Civil Recovery?815 Words   |  4 PagesWhat is Civil Recovery? †¢ The Retail industry was in need of legislative assistance to combat rampant theft (employee and customer), which costs retailers an estimated $ 30 billion each year. †¢ Retailers lobbied successfully to define a civil remedy against theft offenders that recognized the total cost of theft (beyond just the actual value of what was stolen). †¢ Over the past 20 years, all 50 states have passed Civil Recovery Statutes, which allow for merchants and other victims of theft to pursueRead MoreMcdonalds Arch Deluxe1551 Words   |  7 PagesINTRODUCTION McDonald’s has been in the hamburger business since the 1950’s and grown into a world-wide fast-food giant known for â€Å"Quality, Service, Cleanliness and Value†. As the McDonald’s empire grew so did their menu, it adapted to the tastes of their customers. In 1996 McDonald’s launched the Arch Deluxe; their answer to what adults want to eat. 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Cat in the Hat Free Essays

Cat in the hat essay The Cat in the Hat movie is about Conrad, a twelve-year-old boy, who has two problems: he is constantly doing the exact opposite of what he is supposed to do and causing trouble, and Sally, Conrad’s eight-year-old little sister, tries to stop his trouble making and is being rather bossy and perfect. This also relates to Freud’s Theory of the Mind, which states that our mind has 3 different aspects which influence the way we think, act and feel. They are: ego, superego and id. We will write a custom essay sample on Cat in the Hat or any similar topic only for you Order Now Conrad displays all three aspects throughout the movie that interfere with his mind. The first aspect which Conrad displays in the movie is id. In the beginning of the movie Conrad does what he wants and doesn’t listen to his mom to keep the house clean. When the mother comes home from work she says: â€Å"I asked you to do one thing today, Conrad, keep the house clean. Do you know how frustrating it is that you’re always doing the exact opposite of what I say? † Conrad is found sliding down the stairs and wrecking the house which is the opposite of what his mother told him to do. Another example of how Conrad displays id throughout the movie is when the cat arrives and checks their brain the â€Å"phunometer,† Conrad is shown as a rule breaker. â€Å"Just as I suspected, you guys are both out of whack. You’re a control freak, and you’re a rule-breaker† this shows that Conrad breaks all the rules that are set for him. The third example of Conrad displaying id throughout the movie is when they sign the contract not thinking about what their mother said. Conrad says: â€Å"What about it? We signed the contract† This shows Conrad is not thinking about the consequences of the outcome and is basing his decision of his selfish desires. A fourth example of Conrad displaying id is when the cat tells him not to open the crate. I’m not usually a rules guy, but this is a biggie. â€Å"No opening the crate. † This shows that even thought the cat told Conrad not to open the crate; Conrad went ahead and did it anyway without thinking about what will happen. Therefore, Conrad displays several examples of id, which is what the mind wants without thinking about the consequences later and taking into consideration for reality. The second aspect of the mind Conrad displays throughout the movie is ego. In the middle of the movie after the house is ruined because of thing 1 and thing 2, Conrad decides to help get their dog back because it has the crate lock on it and without out, the whole house will be ruined. Conrad says: â€Å"We’ve gotta go out and find Nevins. † This shows that Conrad is making rational decisions to meet the needs of the id. A second example of Conrad displaying ego is when Conrad, Sally and the Cat set out to get their dog back and Conrad is driving, he says, â€Å"Wait! Two people can’t drive at the same time. This shows Conrad is making the decision not to drive even though he wanted to he knew he is only 12 years old and is too young to drive and that two people cannot drive at the same time. A third example of Conrad displaying ego is when the mothers’ boyfriend goes to her office and tells her everything that has been happening while she was at work. Conrad says â€Å"we’re dead. This is all my fault. I’m such a n idiot. Why do I always have to do the opposite of what I’m supposed to? † this shows that Conrad is taking into consideration his actions and is recognizing that he does the opposite of what he is told. Therefore, Conrad displays ego continuously throughout the movie, he makes decisions but yet still attempts to meet the needs of the id while also taking into consideration the reality of the situation. The third and last aspect of the mind Conrad displays at the end of the movie is superego. An example of this would be when the cat tells Conrad and Sally that he planned the whole day. Both kids get upset and Conrad says Cat, â€Å"you need to get out. I don’t know that game. † It’s not a game. None of this is a game! † this is showing that Conrad is listening to his conscience and telling him that enough is enough. A second example of Conrad showing superego is when Conrad takes the blame for his actions at the end of the movie by saying â€Å"No. This was my fault. I’ll take the blame. † This shows Conrad making an internal judgement by finally listening to his conscience and coming clean for his actions. A third and final example of Conrad displaying superego is when Sally and Conrad learn from their mistakes the cat comes back and says, â€Å"if Sally and Conrad should learn from their mistakes, the contract shall be reinstated. † This shows that Conrad listened to his conscience by doing what was right and helped clean p the house in time for his mothers’ party. Therefore, Conrad displayed superego at the end of the movie by trusting his conscience and his internal judgment and doing what was right for a change and changed from a â€Å"rule breaker† to â€Å"just right. † Finally, Conrad displayed id by not listening to his mother and doing the exac t opposite of what he was told, he displayed ego by making decisions to fix things and superego by listening to his conscience and doing what was right. Conrad displayed all three aspects of Freud’s theory of the mind throughout the movie that lead him to becoming the hero in the end. How to cite Cat in the Hat, Papers

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.

On the lake free essay sample

On the Lake Summary of On the Lake We get introduced to the family consisting of Oskar, Margret and their son Jonas. The family are staying at their summer cabin near a lake. The story begins in the living room, with the two men Bjorn and Whelm who have saved Oskar and Jonass life out on the lake earlier in the evening. Then a flashback of the accident begins. We hear how Oskar decides to take Jonas fishing out on the lake after dinner, even though Margret thinks it a bit too late. The two of them have no luck getting the fish to bite and Oskar declares that they better get home. But humouring Jonas, Oskar agrees to o some turns with the boat, which ends up with the boat capsizing. Luckily the two men Bjorn and Whelm see this and come to their rescue. Characterization of Margret and Oskar: Margret is a typical mother, perhaps a little overprotective. We will write a custom essay sample on On the lake or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page After the accident on the lake she checks up on Jonas every five minutes, even though hes perfectly fine and fast asleep. She dreams of the perfect family, as you can see in the quote she had spent her childhood summers by the lake with her mother and her siblings, her father coming out as often as he could. She had hoped it would be the same for her nd Oskar. This shows us that she Just wants a harmonic family life, spending their summers in the idyllic little cabin by the lake Just like in her childhood. Oskar on the other hand is quite an irresponsible father. He doesnt want to talk about the incident out on the lake because he is embarrassed. He knows that it was his mistake, but does not take responsibility for it. As a father he does not set a good example, as it seems like its more important for him to impress his son, than to keep him safe. As a father he should also be able to distinguish between right and wrong. Vilhelms role: Whelm seems like hes got everything going for him and Oskar definitely feels very threatened by him. This is also the reason for Oskars actions out on the lake, when Jonas keeps using Whelm as an example of how he should turn with the boat. What makes a good father? A good father is caring and loving towards his children, and they will always be his number one priority. We see an example of the opposite in the story when Oskar lets go of Jonas, and makes sure to rescue himself first and foremost. Being supportive of his children is another important personality trait in being a good father. Your parents support is an essential need in a childs life. A good father might not always do or say what his children want him to. He should set limits for his children and also show them the consequences if they dont listen to and respect him. A child should look up to their father as if he was the greatest man on the face of the earth, and try to gain his respect. It shouldnt be the other way around where Oskar tries his best, to gain Jonass respect and it safe to say that Oskar lacks a lot of the things that makes you a good father. on the lake By lonerluna

11 Veterans

Caregiver Program for Post-9/11 Veterans Caregiver Program for Post-9/11 Veterans The VA recognizes that family caregivers provide crucial support in caring for our veterans; they help by allowing the veteran to stay in the homes and communities they once fought for which has been shown to enhance their overall health and wellbeing. Under the â€Å"Caregivers and Veterans Omnibus Health Services Act of 2010,† seriously injured post-9/11 veterans and family caregivers may be eligible for additional VA services through ‘Comprehensive Assistance for Family Caregivers.  (1)Eligible veterans include those who sustained a serious injury (including traumatic brain injury, psychological trauma or other mental disorder) incurred or aggravated after 9/11 in the line of duty. Further, the veteran must be in need of personal care services for at least 6 months because of an inability to perform one or more of their activities of daily living and/or need supervision or protection based on symptoms or residuals of neurological impairment or injury.  (2)Eligible caregivers include the veteran’s spouse, child (at least 18 years of age), parent, step-family member, extended family member, and/or someone who lives with the veteran on full-time basis. Moreover, qualifying caregivers may be eligible to receive the following services under this program: monthly stipend; travel expenses (which includes lodging and per diem while accompanying veterans who are undergoing care); health insurance (if the caregiver is not already entitled to care or services under a health care plan); mental health services and counseling; comprehensive VA Caregiver training provided by Easter Seals; and respite care (if not less than 30 days per year).If you think you may be eligible under the VA family caregiver program and want to download an application, you may  click here. The application allows veterans to designate one primary family caregiver and up to two secondary family caregivers.  (3)In fact, many of our eligible veteran clients receive this b enefit and have told us how appreciative they are for the help and support. In one instance, a veteran client with a 10% service-connected disability rating for a traumatic brain injury qualified for services under this program. Approval for disability-related veteran’s benefits, including caregiver assistance, can provide further supportive evidence for a  Social Security Disability claim. Many veterans may qualify for disability benefits from both the VA and the Social Security Administration, depending on the case.Disability Attorneys of Michigan strictly specializes in disability benefits – both Social Security and  VA Disability claims.  Contact us  today for your free consultation or to see how we can help you win the benefits you deserve. 888-678-5839.PL 111-163. For more information, see  caregiver.va.gov/pdfs/CaregiverFactSheet_Apply.pdfand  caregiver.va.gov/support/support_benefits.asp.For consideration, veterans must be enrolled for VA health ser vices.Caregiver Support Coordinators are available at every VA Medical Center to help veterans and their caregivers with the application process. To find a Coordinator near you, you can visit  caregiver.va.gov/helpasp. Additional assistance with the process is available by calling 1-877-222-VETS (8387).Blog Post Provided By:Disability Attorneys of Michigan 30500 Van Dyke Ave, Ste. 400 Warren, Michigan 48093 Phone: (888) 678-5839

Teams Essay Example | Topics and Well Written Essays - 1000 words

Teams - Essay Example A set of strategies perceived to be suited to rectifying the Team's collaboration and sense of belongingness will be presented. Finally, a conclusion shall synthesise the main points of this paper, and reiterate the support for a team-centred culture, represented by the procedural manual, as a solution to the current Team environment. 1) Value: Having the ability to work independently - this is a value inherent in the role of an 'independent worker'. The employee is able to organize themselves, set goals, manage time, maintain their progress and evaluate their outcomes. Being able to rely on their skills and knowledge to achieve a task, the independent worker is self-reliant and often takes the initiative. Furthermore, when entering into a group assignment, the independent worker brings a wealth of knowledge, skills and competencies that contribute to the development of the group. Such diversity cultivates empathy, tolerance for differences, and appreciation for another's point of view. 2) Value: Distributed Responsibility and Leadership - each member of the Team acknowledges their accountability for their decisions and actions, and accepts that a combination of leadership styles must be available to guide and monitor group development. This value includes the consensus that a Team member needs to act in a professional manner, and that this requires a commitment to the group assignment. 3) Value: Communication - to consider others in our interactions, by being open and sincere in or contributions and conferencing. Each member of the group is expected to support the group and interact with other members to plan, problem solve and discuss Team issues. Each person will be listened to and provided with the opportunity to speak freely of their issue or suggestion. Members are encouraged to express their reservations with the current procedures and processes, as this will enhance the accuracy and relevance of the manual, as well as encourage group members to form bonds of trust, support, consideration and overall coherence. 4) Behavior - Democratic Vote - A decision will be made by the majority. As such, all members will have the opportunity to voice their points of view, while at the same time being required to justify their position. Issues which require a vote must have all Team members present. However, if the decision made is later evaluated and found to be lacking in effectiveness it will be revised and modified. 5) Behavior: Motivation - The Team aims to encourage and support each member, as when asking them about their job and issues at work. As a group, solutions will be brainstormed so that it is not the independent worker with the sole responsibility for progressing toward set goals. The Operations Manager will also review Team Development and comment on goals and progress. At meetings, praise is given for achievements, both as a group, and as individuals contributing to the group.Now to turn to the identified strengths and weaknesses of the Team's culture. Firstly, it is a strength that the Team decided upon a set of core

Implementing an Environmental Management System Essay

Implementing an Environmental Management System - Essay Example The process that is going to be described in this paper on how to create an EMS and implement the system is based on the recommended EPA processes and guidelines. The four-phase EMS implementation process has the following four steps: getting ready, plan, do, check & act (Peercenter, 2009). In the first phase of the process, the manager has to recognize that each company has unique needs and the system must be tailored made to cover those needs. The objectives, challenges, and potential benefits must be established. The company also has to establish the reasons for implementing the EMS. The reasons may vary but include: improving public image, reduce environmental pollution, and business politics among others. During the first face, the company has to select the activities or operations where the EMS will apply. The activities and operations selected have to be reasonable as far as the system is able to manage the tasks needed to achieve environmental improvements. The cost of opport unity cannot exceed the benefits achieved from implementing the system. The company has to create a new job position for an employee to be the official EMS representative that coordinates the efforts of the system. The EMS representative has to select a core team of employees for the project and he must also choose and implementation team. The first step of phase II is designing an environmental footprint which is basically the environmental aspects the EMS impacts. Reduced energy consumption and lower CO2 emissions are two examples of environmental aspects. The second step is to identify the hot spot areas of each aspect within the organization. The hot spots must meet the significant criteria the EMS core team established.  

Assess the role of Lend-lease in securing Allied victory Essay

Assess the role of Lend-lease in securing Allied victory - Essay Example However, the trigger for the development of the Act was the position of Germany in Europe. Germany had conquered France and had thus completed the conquest of mainland Europe and had broken its peace agreement with Britain by attacking it. Although the Royal Air force had proved a key force in defending the country in the Battle of Britain, the war machinery of the country had weakened and it was struggling to hold its position. Germany was consolidating its position in Europe and was preparing to attack the Soviet Union. Background The allied powers of Britain and France remained passive in spite of the growth of the German war machinery. In fact, they remained quite even after Czechoslovakia was attacked and attempted to protect their immediate interests. Britain and France declared war on Germany when it attacked Poland however France fell into German hands soon after. America was able to maintain its non – involvement through its physical isolation. President Roosevelt tim e and again stressed that it was not their war and intended to stay away from it. Subsequently, when war reached the shores of the British mainland, the United States began to act and President Roosevelt called for a legislation to ‘Promote the Defense of the United States’. Although it took many months for the act to come into motion, the terms took shape much earlier. The Lend – Lease Act which provided supplies to the USSR was much more complicated and took more time. However, Britain had initiated help to the USSR much before the United States and supplied a small but significant number of tanks and aircrafts in 1941 – 42. Sensing that the German offensive had begun to weaken on the eastern front, the United States became more involved in its aid to the USSR. Hence, a significant amount of American aid to Russia followed only after the victories of the Red Army on the eastern front. Lend – Lease Act The Lend - Lease Act was approved by the US Co ngress on 11th March 1941. It was the arrangement through which all war supplies that included food, machinery and other services apart from weapons were transferred to nations whose security was considered important to the security of the US. The Lend – Lease Act also gave powers to the President of the United States to decide the terms of repayment and also decide on the time period up to which the recipient nations would receive aid, mentioned in the act as "The terms and conditions upon which any such foreign government receives any aid authorized under subsection (a) shall be those which the President deems satisfactory, and the benefit to the United States may be payment or repayment in kind or property, or any other direct or indirect benefit which the President deems satisfactory" (Lend - Lease Act, 1941). The Act contained only 11 sections but it would prove to have a wide ranging impact at the time and beyond since many of the clauses gave the President a great deal of power. Unspecified powers were given to the President in terms of support that could be extended through the act. Lend – Lease activities continued not only between the US and other allied nations but also between the allied nations themselves such as Britain and the USSR, etc. However, the United States was the main contributor to the other nations and by mid 1945, when it was

Segmentation Targeting and Positioning of Vodafone

Segmentation Targeting and Positioning of Vodafone Vodafone is one of the biggest names in wireless technology, and is continuing to grow a solid, loyal customer base because the company offers excellent product along with excellent customer service. Vodafone has a an interesting history, back to 1984, when it was still a subsidiary of the well-known Racal Electronics Plc. In September 1991, the Vodafone Group Plc decided to separate itself from Racal Electronics Plc, they later merged with another company, the Air Touch Communications Inc, in July 2000. In 2001, this wireless company first introduced instant messaging on their networks, to provide for a faster way to communicate among their users. The company also launched the first ever 3G service in Europe with their innovative mobile connect GPRS/3G data card in 2004. In February 2007, the company had another major milestone when it partnered with Yahoo and Microsoft in order to launch instant messaging services that can easily be accessed using either a personal computer or a mobile phone. This is one of the milestones that made it into the wireless giant it is today. The company continues to offer a variety of services, including data, messaging, voice and broadband. Its continuous advancement in the data services, they offer by developing its 3G networks and the capabilities of various handsets. Its a mobile service thats easy to use, with low-cost telephone line and even DSL broadband connection.It also provides you monthly billing cycle,pre-paid agreement or even a contract.And is known for its best customer services. BACKGROUND:-(INTERNATIONAL EXPANSION STRATEGIES). Vodafone Group Plc is the worlds leading International mobile telecommunications Group, with a major presence in Europe, the Middle East, Africa, Asia Pacific and the United States through the Companys subsidiary undertakings, joint ventures, associated undertakings and investments. The basic concept of this case is to look at Vodafones future expansion, growth and global strategies within the concept of internationalization and competitive advantage issues.The reason to launch Vodafone in Mexican market is to gain profitibility,gaining high revenues by doing better business in more areas or internationally.Because if Vodafone will not be launched in Mexico some other mobile company will do the same.Being one of the worlds largest company its easy for Vodafone to enter the Mexican market and capture it. PESTEL ANALYSIS:- It is the technique of environmental scanning of any industry on the basis of factors like political, economic, social, technological, legal and environmental. PESTLE analysis uses a framework of external factors for macro-environmental scanning of the industry to help in taking advantage of opportunities and making contingency plans for threats. SEGMENTATION, TARGETING AND POSITIONING:- It together comprise a three stage process; Segmentstion (identifying meaningfully different groups of customers) Targating (selecting which segment to serve) Positioning (implementing chosen image and appeal to chosen segment) it furthur includes product,price,distribution and promotion. SEGMENTATION:- Segmentation is the process of splitting (segmenting) the entire market into smaller groups. Demographics is the most common variable of market segmentation that includes age, gender, income, geographic, psychograhpic and behavioural.For launching a Vodafone in Mexican market, the product is for both the genders ,of evry area with variaing ages and incomes. Markets are made up of many distinct groups of people who have common characteristics as consumers. Some of those groups may not be immediately obvious. All of them command tremendous buying power. But they direct it to products and services that address them as a highly individual subdivision or segment of the market. Define those market segments right and you may even end up dominating the market. Because the more you know about a market segment: The better you can provide a product or service that attracts it. The better you can create marketing materials that appeal to it. The more cost-effectively you can direct them at the markets that respond the best. The easier it is to position your company and product and build brand loyalty. Its hard to successfully address a large, vague, undifferentiated market. Its easy to address a tightly focused, highly individualized group of people with clearly defined preferences and needs. Market segmentation isolates those groups, and makes them accessible. It helps your organization understand them and reach them and profit too. TARGETING:- In this step one or more segment is targeted.Generally depend on several factors. How well are existing segments served by other manufacturers? How large is the segment, and how can we expect it to grow? Do we have strengths as a company that will help us appeal particularly to one group of consumers? It will be more difficult to appeal to a segment that is already well served than to one whose needs are not currently being served well.Mexican market is already being served well but Vodafone being a giant can capture the market by providing equally better or more advanced services. POSITIONING:- Positioning basically involves implementing the targeting. Product (premium,basic) Price (premium,low price,value) Distribution (intensive,selective,exclusive) Promotion (prestige,fun,powerful) Being operationally excellent firm,by maintaing exceptional efficiency,the firm providing reliable service to the customer at a significantly lower cost. Vodafone can capture the market.Its customer intimate firm which excel in serving the specific needs of the individual customer quiet well. Technologically it is prodviding the most advanced products currently available. COMPETATOR ANALYSIS AND MARKET ENTRY STRATEGY:- Its a critical part of firms activities.Competitor analysis has several important roles in strategic planning; It helps management to understand their competitive advantages/disadvantages relative to competitors. It generate understanding of competitors past, present andfuture strategies. It gives an informed basis to develop strategies to achieve competitive advantage in the future. Also help forecast the returns that are made from future investments i.e how will competitors respond to a new product or pricing strategy? Entering a new market is always a challange.The size of the country, number of opportunities and geographical size matters precisely.Solid market entry strategy needs proper market research to know existing opportunities, understand the competitive landscape and to know about potential clients.A market entry strategy has to be developed that fits companies objectives, timelines and budget. A successful Market Entry Strategy includes, assessing the feasibility of the product in market, what are the industry trends, what potential competitors are doing and what pains clients are facing that can address. If the market research reveals a robust opportunity, then it is time to develop your market entry strategy with a trusted partner that can not only write the strategy, but also help you implement it, in market.

Changes in Volunteerism in the Information Revolution :: Volunteering Community Sevice Essays

Changes in Volunteerism in the Information Revolution Non-profit organizations that use the help of volunteers are being faced with new challenges in recruiting and retaining the new generation of volunteers. Certainly as the years pass, the interest of the volunteers’ changes in how they wish, or in what ways they can donate of themselves. When the American Red Cross was in its beginnings from before the turn of the century to the 1920’s, its primary focus was disaster relief. By the time of World War II (Dulles), dozens of new services provided by volunteers had been added to the original responsibilities. Today as in the past, our society approaches a new age and a new generation whose interest in volunteerism must be exploited by volunteer organizations if they wish to survive this change and continue to provide service to people in need. This paper explores the possible reasons for this change at it analyzes the idea that the new baby boomer generation of retired (or nearly so) volunteers and the Generation X an d Y volunteers (who are now of working age) want to help in a different way by using of their specialized skills. The new volunteers want to volunteer on their own time—perhaps even at their home on the computer. Many would be volunteers have not joined because they have not been told their specialized skill could be greatly used on projects to help people in need. Organizations are just realizing the untapped potential in many of its volunteers. They are realizing that â€Å"volunteer† does not mean â€Å"amateur.† In fact, according to the Volunteer 2000 Study by the American Red Cross, management expert Peter F. Drucker recently observed that more and more organizations are selecting, training, and managing volunteers as â€Å"unpaid staff† rather than as â€Å"well meaning amateurs.† Consider the electrician who spends some weekends working without pay at a project to rehabilitate housing for the homeless. Or the computer literacy teacher that trains paid staff how to build a web page. These volunteers are professionals volunteering in their professional expertise—they are not amateurs. These volunteers add value and strength to the organization to complete its mission. Taking into account that changes may not be good for all volunteer organizations, new opportunities are available for people to help in the information age as never before. Changes in Volunteerism in the Information Revolution :: Volunteering Community Sevice Essays Changes in Volunteerism in the Information Revolution Non-profit organizations that use the help of volunteers are being faced with new challenges in recruiting and retaining the new generation of volunteers. Certainly as the years pass, the interest of the volunteers’ changes in how they wish, or in what ways they can donate of themselves. When the American Red Cross was in its beginnings from before the turn of the century to the 1920’s, its primary focus was disaster relief. By the time of World War II (Dulles), dozens of new services provided by volunteers had been added to the original responsibilities. Today as in the past, our society approaches a new age and a new generation whose interest in volunteerism must be exploited by volunteer organizations if they wish to survive this change and continue to provide service to people in need. This paper explores the possible reasons for this change at it analyzes the idea that the new baby boomer generation of retired (or nearly so) volunteers and the Generation X an d Y volunteers (who are now of working age) want to help in a different way by using of their specialized skills. The new volunteers want to volunteer on their own time—perhaps even at their home on the computer. Many would be volunteers have not joined because they have not been told their specialized skill could be greatly used on projects to help people in need. Organizations are just realizing the untapped potential in many of its volunteers. They are realizing that â€Å"volunteer† does not mean â€Å"amateur.† In fact, according to the Volunteer 2000 Study by the American Red Cross, management expert Peter F. Drucker recently observed that more and more organizations are selecting, training, and managing volunteers as â€Å"unpaid staff† rather than as â€Å"well meaning amateurs.† Consider the electrician who spends some weekends working without pay at a project to rehabilitate housing for the homeless. Or the computer literacy teacher that trains paid staff how to build a web page. These volunteers are professionals volunteering in their professional expertise—they are not amateurs. These volunteers add value and strength to the organization to complete its mission. Taking into account that changes may not be good for all volunteer organizations, new opportunities are available for people to help in the information age as never before.