Building a Peanut Butter and Jelly

Building a Peanut Butter and Jelly Free Online Research Papers Nutty spread and jam sandwiches might be one of the most famous sandwiches that rings a bell once the inquiry is posed, â€Å" What was your preferred sandwich growing up as a child† Many may not realize that the source of this PBJ sandwich presently can't seem to be resolved. In any case, what is known is that in World War II officers where given Peanut margarine and jam in their food proportions. Many state that the fighters joined the nutty spread to the jam since that made it simpler to eat. This sandwich is currently eaten by many, youthful and old. There are six simple strides to make and appreciate this sandwich. To start with, you should locate the correct bread. White bread is customary yet it isnt tough and the jam drenches through. What's more, white bread is incredibly prepared and needs nutrients why not make this flavorful and sound? Multigrain includes its own flavor that supplements the pleasantness of the jam and nutty spread. Entire wheat is most beneficial alternative. Ensure the bread is 100% entire wheat flour, not 100% improved entire wheat flour. Next, pick your nutty spread. Youll need to settle on stout or smooth. Stout can regularly be more earnestly to spread, as it can tear the bread. In any case, it includes a decent crunch. At that point, pick your jam. Basic choices incorporate grape jam, strawberry jam or raspberry jam. The daring may picked apple jam. In the interim, get a decent measure of nutty spread on a blade or spoon (this sum shifts with your own inclination) and spread it out uniformly onto one of the cuts of bread. Wipe any remaining nutty spread from the blade onto the second bit of bread. Next before long, Scoop some jam onto the other cut of bread. Once more, the sum is up to you, yet if all else fails, utilize less instead of something else. Jam will in general crush out the edges and trickle in the event that you utilize excessively. Make a point to spread the jam uniformly. Following, delicately press the two cuts of bread together. Continuously put the nutty spread side on the jam side on the grounds that the jam will tumble off. At last, cut your sandwich. This could be down the middle transversely into two consistent triangular cuts, fifty-fifty over the shorter width into two square shapes, into fourths both of these bearings, or into the same number of pieces as you wish. One more thing-since nutty spread is clingy; youll need a tall glass of milk or a glass of water to help wash your sandwich down. Examination Papers on Building a Peanut Butter and JellyPersonal Experience with Teen PregnancyThe Spring and Autumn19 Century Society: A Deeply Divided EraThe Hockey GameResearch Process Part OneMarketing of Lifeboy Soap A Unilever ProductCapital PunishmentHip-Hop is ArtWhere Wild and West MeetEffects of Television Violence on Children

Beauty When the Other Dancer Is Thy Selfby Alice Walker Essays

Excellence When the Other Dancer Is Thy Selfby Alice Walker Essays Magnificence When the Other Dancer Is Thy Selfby Alice Walker Paper Magnificence When the Other Dancer Is Thy Selfby Alice Walker Paper The essay,† Beauty: When the Other Dancer is simply the Self† by Alice Walker is about self-acknowledgment, and that world is about the decisions we make, just as what we make it to be. The exposition takes us from the outer existence where looks are everything, to the inside world, where looks are just a piece of her genuine self. At two years old and a half, Alice Walker shows that she is extremely certain about her magnificence, when she needs to go to the reasonable with her dad, and she says to him, â€Å"Take me daddy. I’m the prettiest†. She likewise shows that she isn't just totally mindful of her looks, however that she is sure of her capacities, Easter Sunday,1950. On that specific morning, she felt that â€Å"everyone was appreciating her delightful dress†, Alice likewise states â€Å"that it isn't her dress they respect ,yet it is her soul they adored†. At eight years old years old, she is shot in the eye, by her sibling, with a B. B. , firearm while they were playing cattle rustlers and Indian. The occurrence leaves an adorable and extremely splendid and active young lady, with a crushed feeling of self excellence. She no longer observes that she’s splendid, or that she has an enchanting character, all she presently observes is the deformation to her eye. Where she was doing great in school, she is currently doing inadequately. Her companions cause her to feel embarrassed when they ask â€Å"what isn't right with your eye†. She at that point becomes â€Å"the young lady who doesn't raise her head. She doesn't appeal to God for sight, rather she petitions God for magnificence. As a high schooler she goes to her sibling Bills house in Boston. He and his better half comprehend that her deformation makes her vibe disgrace and dejection, and they take her to the neighborhood clinic. There the white glob is expelled by a specialist. The deformation is incompletely gone, yet at the same time every last bit of her indignation isn’t settled. In spite of the fact that she currently â€Å"raises her head once more† and every other thing become all-good for her. At 27 years old, Alice Walker is presently a spouse, mother and creator. Indeed, even as an effective grown-up, she battles with the genuine importance of excellence. Her dread died down when her kid was not as barbarous in her genuineness as youngsters are well-suited to be. At the point when her girl said to her â€Å"Mommy Theres a world in your eye† Alice Walker’s sentiments of excellence changed. Her girls acknowledgment causes her to feel â€Å"joyous† and â€Å"happier than she’s ever been in her live’. This second turns into her revelation. Her snapshot of abrupt acknowledgment and her inclination acknowledged at last. She is entire once more, at long last in contact with the artist with in herself. She has moved from outside to inward in understanding that magnificence was not only a physical thing. She has moved from youthfulness to development, and from being insignificant odds and ends of herself, or a divided self to being an entire self. She got total with the acknowledgment and acknowledgment of what her identity was. She currently cherishes her eye as she understands that it has shown her of disgrace, outrage and inward vision. Her upbeat closure is that with the acknowledge she has experienced passionate feelings for herself once more. The brilliant confronted artist. Excellent, entire and free. Refrain from â€Å"As† by Stevie Wonder (Verse 1) As around the sun the Earth knows she’s spinning And the rosebuds know to blossom toward the beginning of May Just as despise knows adores the fix You can rest your brain guarantee That I’ll be cherishing you generally As now can’t uncover the secret of tomorrow But in passing will become more seasoned regular Just as everything is brought into the world new Do I realize what I state is genuine That I’ll be cherishing you generally

20 Jokes That Only Book Lovers Will Get

20 Jokes That Only Book Lovers Will Get Everyone loves a good joke, especially if theres a hint of insider knowledge involved. Thats why weve compiled 20 of the best jokes weve found that only book lovers will get. Feel free to share these with fellow literati, because as E.E. Cummings once said, The most wasted of all days is one without laughter.via GIPHYHow does Voltaire like his apples?Candied.Why did the comma break up with the apostrophe?Because it was too possessive.Jay Gatsbys car was a real hit with the ladies.What makes Civil Disobedience such a great essay?Thoreau editing.What would you find in Charles Dickenss pantry?The best of thyme, the worst of thyme.Why did the reader give up on Pride and Prejudice?The characters were too Austentatious.How can you get an A on everything?Commit adultery in a 17th-century Puritan town.Why do writers often feel cold?Because theyre surrounded by drafts.What is Holden Caulfields favorite childrens show?My Little Phony.What do you say to comfort the grammar police?There, their, theyre.Why is John Milton terrible to invite to game night?Because when hes around, theres a pair of dice lost.Why are you unable to make reservations at the library?Because theyre completely booked.What did the librarian tell Shakespeare when he tried to put the newest New York Times Bestseller on hold?No holds, bard.What do you call 2000 mockingbirds?Two kilo mockingbird.How did the high school music teacher create controversy?He had his students read band books.What do you get when you mix alcohol and literature?Tequila Mockingbird.Why was Shakespeare cold after his camping trip?Now is the winter of our discount tent.How did John Green break his ankle?The fault in our stairs.Why is a books plot so important?It builds character.What do pregnant women and apostrophes have in common?Theyre prone to contractions.via GIPHY

The Theme Of Individualism In Kate Chopins The Awakening

To Rebel or Not To Rebel, That is the Question Nineteenth century, a century that urged women to attain a sense of self awareness and dignity. The Awakening, published in 1899, was labeled as morbid, disagreeable, and vulgar, which then went through a massive controversy that led to the book being widely condemned. â€Å"Modern critics praise The Awakening for its daring treatment of traditional gender roles as they were defined at the turn of the century, and for its exploration of a womans search for self-fulfillment.† states Suzanne D. Green. Kate Chopin deliberately uses the theme of individualism vs. society to explain how the protagonist (Edna) rebels against society while incorporating still incorporating her antithesis, Madame†¦show more content†¦Mr.Pontellier certainly did not agree about her decisions but that did not stop Edna from pursuing what makes her happy. Unlike most women at the time, Edna refuses to conform to simply being a housewife. Edna tells Madame Ratignolle, â€Å"I would give up the unessential; I would give my money, I would give my life for my children; but I wouldn’t give myself.† indicating that even in the early stages of her awakening she had accounted herself more pretentious than society proclaims. At the end of the story Edna stands by her word by ending her life due to the level of unhappiness she was feeling. A housewife of those times would have simply lived her life unhappy and suffered until she possibly couldn’t. Edna on the other hand, chose to take actions into her own hands and take control of what is to happen in her life resulting in her suicide. On the contrary, Adele viewed motherhood and being a wife as the single handedly most important role in a woman’s life. When Edna was distressed she wanted to do something to fix the problem where on the other hand Adele would simply u se the piano to sooth her soul and relax herself in order to overcome the anger that is at that time bypassing her. Not only does Chopin use Edna and Adele’s views to contrast them, but also physically describes them as opposites. Edna is described as a sticking woman that is captivating â€Å"Mrs. Pontellier’s eyes were quick and bright; they were a yellowish brown, about the color ofShow MoreRelatedResearch Paper on Kate Chopin and the Feminism in Her Works2066 Words   |  9 PagesLicano 1 Maria Licano Mrs. Hummel Ap English 08 27 April 2012 Kate Chopin: Feminism in Her Works â€Å"Love and passion, marriage and independence, freedom and restraint.† These are the themes that are represented and worked with throughout Kate Chopin’s works. Kate Chopin, who was born on February 8, 1851, in St. Louis, was an American acclaimed writer of short stories and novels. She was also a poet, essayist, and a memoirist. Chopin grew up around many women; intellectual women that is. ChopinRead MoreKate Chopin s The Awakening1198 Words   |  5 Pageswoman’s freedom is the driving force behind Kate Chopin’s contextual objections to propriety. In particular, The Awakening and â€Å"The Story of an Hour† explore the lives of women seeking marital liberation and individuality. Mrs. Chopin, who was raised in a matriarchal household, expresses her opposition to the nineteenth century patriarchal society while using her personal experiences to exemplify her feminist views. Katherine O’Flaherty, later Kate Chopin, was born to Eliza and Thomas O’FlahertyRead MoreThe Awakening Ednas Suicide1304 Words   |  6 Pages Edna’s Victorious Suicide In the iconic debated novel â€Å"The Awakening†, Kate Chopin’s novel takes place in the Victorian Era, which is in the 19th- century, similarly the novel was published in 1899. Edna is depicted as a woman longing for more, a woman who was looking for more than just a life of complacency and living in the eyes of society. The story uses Edna to exemplify the expectations of women during this era. For example, a woman’s expression of independenceRead MoreNurse2025 Words   |  9 Pagesâ€Å" Common Themes Found in Kate Chopins Short Stories Kimberley J. Dorsey Stevenson University English 152, Writing About Literature 152-OME1 Charlotte Wulf November 14, 2010 Abstract Many of Kate Chopin’s short stories share the common themes of female oppression. The females in her stories are trying to find a way to escape their oppression and have a sense freedom and individuality. TheyRead MoreThe Awakening By Kate Chopin1188 Words   |  5 PagesJanuary 2016 The Awakening Essay In The Awakening, Kate Chopin ends the novel in a vastly different way than most authors would have at that time with her main character, Edna Pontellier, committing suicide by drowning herself. If one were to isolate this ending without any context whatsoever, it would feel tragic and depressing; however, the events leading up to her death actually explains to the readers her spiritual reassessment and moral reconciliation, both of which being themes significant to

Humans are known to all mostly be social creatures, it is...

Humans are known to all mostly be social creatures, it is their nature.Various things come from being social, and one very important thing would be civilization, our society. Citizens rely on their society for various things such as relying on each other for support during hard times to keeping their community’s crime rates down. However, what if the society was to crumble and fall because the citizens weren’t strong for an unknown reason? Society is only strong if the citizens who make it up are strong. What would happen then? The community would fall apart and shatter, like a plate being dropped from a high height. The citizens of this nation rely on having a society. With that being said, shouldn’t the citizens of a community do†¦show more content†¦First off, we have to ask, why do families jump to getting a divorce so quickly?Divorce has occurred within months after the marriage, however, how does this occur? According to the website Lovepanky, that deals with divorce, divorce occurs mostly because of lack of communication. If divorce occurs just because lack of communication, that must mean that couple did not try that hard to fix what they had. Marriage should be a more significant event than people make it out to be.However, how could we, the citizens of this nation, make it so that marriage isn’t a joke but rather a very serious arrangement? One of the various things we could do is simply require marriage counseling, depending on the situation. The problem with this generation is that we give up on things to easily. Once a couple was asked after 43 years of marriage how they stayed together for such a long time and then the woman stated â€Å"We were born in a time when if something was broken we would fix it not throw it away.†(procon.org). Their generation treated marriage like it wasn’t a joke, so the outcome of the marriage was not a joke either. Thus, if couples required marriage counseling before having a chance of fulfilling a divorce, the rate of marriages that would not work would go down because theShow MoreRelatedThe Divorce Of A Divorce941 Words   |  4 Pagesanymore. When they are unable to maintain their marriage, their solution is to choose is divorce. Divorce, is defined as, the legal dissolution of a marriage by a court or other competent body. In today’s society, divorce is more normal than ever before due to unhappy marriages. The effects of the divorce are emotional effects, financial problems, and direction to an improved lifestyle. When it comes to divorce there s so many emotions that are being effected in the situation such as depression, happinessRead MoreDivorce : The Divorce Rate1662 Words   |  7 PagesThe divorce rate, while fluctuating over time, has reached high percentages lately. As Coltrane and Adams posit, the high divorce rates are due in part to the fact that the expectations of marriage are high in high esteem. When it does not work out, people are anxious to try again to find the perfect partner. Divorce is what allows people that opportunity (Coltrane and Adams p. 201). However, the intricacies of divorce are complicated. Much of the conversation of divorce is focused on fault andRead MoreDivorce And The Divorce Process1471 Words   |  6 Pagesthe subject of divorce, it became very apparent that the stressors leading up to divorce, the entire legal process, adjusting to life afterward and everything in between, left little more than devastation in its wake. By and large, divorce is incred ibly taxing on several fronts. We will discuss the emotional ramifications of divorce for spouses and children, what environmental factors contribute strongest to the dissolution of marriage, what percentage of marriages end in divorce, and the estimationRead MoreThe Divorce Rate Of Divorce1123 Words   |  5 Pagesrelationship, therefore they choose divorce, which is one of the solutions to cope with problems between husband and wife. Furthermore, most people think carefully before they get marriage. However, the divorce rates trend to continually increase nowadays, thus it might be argued that divorces can be taken place easier than the past. In the United States, researchers estimate that 40%–50% of all first marriages, and 60% of second marriages, will end in divorce. Divorce has always been present in AmericanRead MoreThe Issue Of Divorce And Divorce Essay1672 Words   |  7 PagesIt is common gossip that half of marriages end in divorce. But this gossip is more true t han most would assume. One in every one hundred marriages in North Carolina as well as a genuine half of marriages across the United States end in divorce and, according to Jennifer Lansford, â€Å"50% of American children will experience their parents’ divorce† (140). This rate of separation is essentially a heads-or-tails on marriages to determine whether or not they will work out and if a child will be affectedRead MoreDivorce And Its Effect On Divorce2098 Words   |  9 PagesThe memories of divorce have never been more sorrowful to any age group than the children of divorced parents. Although a couple’s marriage vows usually include the phrase â€Å"till death do us part,† about half of all marriages end up in divorce (â€Å"Divorce†). The reasons for divorce could be very simple as well as they could be complex. Some reasons for divorce are adultery, simple arrogance, dishonesty, insecurity, domestic and sexual abuses. In some situation d ivorce may provide relief from theRead MoreThe Divorce Cycle : The Children Of Divorce986 Words   |  4 Pagesinterested in the topic: consequences in divorce. Being a child of divorced parents is something I have always thought about and how it will effect me later in life with my relationships. I wonder if I am more likely to have a divorce as well because my parents had one. I have found a couple articles that talk about this topic one titled, Understanding the Divorce Cycle: The Children of Divorce in their own Marriages and the another titled, Effects of Parental Divorce on Marital Commitment and ConfidenceRead MoreEffects Of Divorce On Children And Divorce1460 Words   |  6 PagesIn today’s world, most people accept divorce or separation as a way of life. Parents are unaware or do not understand the damage it can have on their children. However, in some instances, it is better to get out of an abusive relationship because that can be as toxic as divorce. On average, 50% of children who are born with married parents, will experience divorce before the age of 18 (Children and Divorce Baucom, 2010-2017). Along with divorce statistics, 40% of children in America are raisedRead MoreDivorce Rate And Divorce Rates1224 Words   |  5 PagesDivorce rate also known as divorce demography, which is the study of demographic factors that impact divorced as a social phenomenon, the divorce demography can clearly evaluate and reflect the marriage stability and happiness index of certain countries or area and that is the reason why data statistics of divorce rate is important. According to ONS (Office of National Statistics), the divorce rate has not been that low since 1974, when it was 0.9%. The number of divorces in 2014 was declined toRead MoreDivorce Effect On Children : Divorce1825 Words   |  8 PagesApril, 2016 Divorce Effect on Children Divorce seems to become more and more common nowadays. Divorce can be a simple or complicated process depending if children are involved. This process can have negative and positive effects in a child s life. A divorce is the legal process of a marriage coming apart. A divorce with children involve cost more and takes about eleven months for the marriage to end. The majority of the divorces happening in the United States involve children. Divorce has different

Financial Performance Analysis Free Essays

ABSTRACT Financial Performance: A subjective measure of how well a firm can use assets from its primary mode of business and generate revenues. This term is also used as a general measure of a firm’s overall financial health over a given period of time, and can be used to compare similar firms across the same industry or to compare  industries or sectors in aggregation. Methods of Financial perfomance Analysis: Ratio Analysis: This is the method in which the ratio between two or more variables related to the business is compared. We will write a custom essay sample on Financial Performance Analysis or any similar topic only for you Order Now There are many ratios used to analyze financial statements: Liquidity Analysis Ratio: For example, the net working capital ratio is calculated between net working capital and total assets. †¢ Profitability Analysis Ratio: For example, return on assets ratio is calculated between net income and average total assets. Profit margin ratio is calculated between net income and sales. Earning per share is calculated between net income and number of outstanding shares. †¢ Activity Analysis Ratio: For example, asset turnover ratio is calculated between sales and average total assets. Inventory turnover ratio is calculated between cost of goods sold and average inventories. Capital Structure Analysis Ratio: The most important ratio is debt to equity ratio, which is calculated between total liabilities and total stockholder’s equity. †¢ Capital Market Analysis Ratio: For example, dividend ratio is calculated between annual dividends per common share and market price of co mmon stock per share. All these ratios are collectively used to carry out the financial analysis of business to assess growth, profitability, and solvency of a business. Remember that ratio analysis is as important as horizontal and vertical analysis and must not be overlooked. How to cite Financial Performance Analysis, Essay examples

Accounting Policy And Discretionary Accrual â€Myassignmenthelp.Com

Question: Discuss About The Accounting Policy And Discretionary Accrual? Answer: Introducation The impairment testing of all intangible and tangible assets are dealt with International Australian standard 136 that requires assets should not be carried at amount that is excessive of recoverable amount. The objective of this standard is to ensure that assets are not carried at more than value of their recoverable amount. This particular standard for asset impairment is applicable for the general purpose of financial report of entities and requiring entities to prepare their financial report according to part 2M.3 of the corporation act. In order for meeting this particular objective, it is required by organization when there exist any potential for asset impairment, then all the assets within the scope should be tested for impairment (Bhasin 2015). At each reporting date, an entity is required to make the assessment about the indicator of impairment of assets as per the standard. Assessment by entity would be done by gaining information from both internal and external sources. S ome of internal sources involve physical damage to assets, internal restructuring and any obsolescence. On other hand internal sources are adverse changes in economy, marketing and technology, changes in the market interest rates, net value of assets higher than market capitalization and legal environment in which entity operates (Arnold et al. 2016). The application of IAS 136 is provided to all assets excluding: Deferred tax assets Investment in property that is carried at fair value Inventories Insurance contracts assets Assets that arise of generates from employees benefit Agricultural assets that assets carried at fair value Assets generating from contracts of construction Noncurrent assets that are held for sale Financial assets Application of IAS 136 is mostly to the following assets: Machinery and equipments Goodwill Assets that are carried at revalue amount Intangible assets Buildings and lands The assets impairment loss other than goodwill is decreased or they do not exist might be indicated by some internal as well as external informational sources. Some of internal changes might be favourable and significant changes in the performance or use of assets and external conditions might be positive change in the assets value and market conditions. Previously recognized impairment loss of assets is reversed if there is improvement in recoverable amount since the recognition of last impairment loss. Therefore, it can be said that any favourable changes in the market conditions and with passing of time, there cannot be recognition of an impairment reversal. The carrying amount of assets should be more than the adjusted carrying amount of assets when there is recognition of an impairment reversal. Such amount would have been determined if there were no previously impairment loss. Their arises the need to review residual value of assets, it useful life and amortization and deprecia tion method. The reversal of impairment loss for goodwill is specifically prohibited by IAS 136 (Chaibi et al. 2014). Assets recoverable amount is the greater of its value in use and fair value less cost to sell. Carrying value of assets is compared with their recoverable amount for measuring the impairment. Amount that is obtained from selling an asset between willing parties in an arms length transactions by reducing the disposal cost is fair value less cost to sell. Determination of fair value in use for assets has a hierarchy that is established by IAS 136 (Gordon and Hsu 2017). On other hand, present value of future cash flows that is derived from cash generating unit of assets is referred to as value in use. There is no need for entities to carry out annual impairment tests for intangible assets having indefinite lives or for goodwill. Irrespective of indication of impairment, the recoverable amounts of assets are compared with their carrying value. Changing circumstances indicating the impairment of assets calls for the need of testing for impairment on frequent basis (Penner et al. 2016). Nonetheless, the impairment calculations for previous period can be used by entities for impairment calculations of intangible assets when meeting some of the criterias. Extensive disclosures are required by IAS 136 in regard to recognition of impairment and performing of impairment tests. Compared to other assets impairment, disclosures for goodwill are more extensive. Following points depicts some of the key requirements for disclosures: Application of valuation method and determining the appropriate assumptions by using that approach. Cash generating unit goodwill amount Conducting impairment using sensitivity analysis indicating possible change in key assumptions (Rennekamp et al. 2014). Circumstances causing and leading to impairment and the amount of impairment reversal and recognition. There needs to be disclosure of discount and growth rate used and other assumptions that are required for valuation purpose. The recognition of impairment loss is done to the extent that recoverable amount of assets is less than its carrying value. There are two method for assessing the carrying value of assets that involves historical cost method and revaluation method. Recognition of impairment loss of assets is treated as an immediate expenses if the statement of profit and loss if the assets are carried at historical cost. On other hand, Loss related to impairment is treated is decrease in revaluation if the revaluation of impaired assets are done under IAS 138 or IAS 16. This decrease in revaluation is directly recognized in the statement of comprehensive income that lead to reduction of surplus generated from revaluation for that particular asset. If the surplus generated from revaluation is lower than impairment loss, then the remaining loss is recognized and treated as expenses in the profit and loss statement. When an entity is to recognize the impairment loss, there will never be reduction of car rying value of assets below the recoverable amount that is higher and zero (Penner et al. 2016). The key elements of financial reporting process of an organization are impairment despite the fact that entity has adopted the standard for first time. Impairment assessment process can be time consuming and complex and in this regard, it is essential on part of entities to have access to right models and skills such as forecasting and modelling (Goswami 2014). Particulars Amount Fair Value,less, Cost to Sell $0 Value in Use $3,30,000 Recoverable Amount $3,30,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $3,66,000 Total Impairment Gain/(Loss) ($36,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Fair Value Impairment Loss Total Impairment Loss $36,000 Less: Plant $2,46,000 $2,37,292 $8,708 Goodwill $12,000 $0 $12,000 Balance Impairment Loss $15,292 Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Weightage Impairment Loss Balance Impairment Loss $15,292 Equipment $57,000 52.78% $8,071 Fittings $36,000 33.33% $5,097 Inventory $15,000 13.89% $2,124 Total $1,08,000 100% $15,292 In the books of Gali Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2017 Impairment Loss A/c. $36,000 Plant A/c. $8,708 Equipment A/c. $8,071 Fittings A/c. $5,097 Inventory A/c. $2,124 Goodwill A/c. $12,000 (Being assets under the specific cash generating unit impaired) Profit Loss A/c. $36,000 Impairment Loss A/c. $36,000 (Being impairment loss transferred to P/L A/c.) References: Arnold, L.W., Harris, P. and Liu, M., 2016, January. CORPORATE ACCOUNTING MALFEASANCE: AN OVERVIEW. In Global Conference on Business Finance Proceedings (Vol. 11, No. 1, p. 202). Institute for Business Finance Research. Bhasin, M.L., 2015. Corporate accounting fraud: A case study of Satyam Computers Limited. Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals. Journal of Economic and Financial Modelling, 1(1), pp.1-12. Gordon, E.A. and Hsu, H.T., 2017. Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS. The Accounting Review. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices. IOSR Journal of Business and Management, 16(5). Penner, J.W., Kreuze, J.G. and Langsam, S.A., 2016. INSTRUCTORS'NOTES: IMPAIRMENT ANALYSIS: COMPARISON OF IMPAIRMENT OF LONG-LIVED ASSETS BETWEEN US GAAP AND IFRS. Academy of Educational Leadership Journal, 22(2), p.90. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review, 90(2), pp.739-759.

Lymphoma Essays - Lymphoma, Hodgkins Lymphoma, Lymphatic System

Lymphoma In this paper you will be informed about the cause, symptoms, and treatment of lymphoma. You will also learn about the lymphatic system and how this cancer affects it. I. Lymphatic system A. Function of the system B. Parts of the system. C. How cancer affects the system II. Types of lymphoma A. Hodgkin's lymphoma B. Non-Hodgkin's lymphoma III. Cause of lymphoma A. HIV B. Organ transplant IV. Treatment A. Radiation B. Chemotherapy C. Bone marrow transplant Lymphoma Lymphoma is cancer of the lymphatic system. "Any group of cancers in which the cells of lymphoid tissues multiply unchecked." Clayman, 657. This is the system which manufactures and circulates lymph throughout the body. The purpose of the lymphatic system is to help the body fight infection. Lymph is a colorless fluid that contains white blood cells. This system also consists of the spleen, nodes and tonsils. The nodes are small organs found in the neck , under the arms, in the groin and abdomen. The nodes store infection fighting cells. Normally, cells grow, divide, and replace themselves in and orderly way. When lymphoma occurs, cells in the lymphatic system grow out of control. When this happens too much tissue is formed and a tumor is developed. The tumor is usually in the nodes found in the neck, this is one of the symptoms of lymphoma. Since lymph is circulated throughout the body, it spreads easily. "Cancerous lymphocytes can be confined to a single lymph node or can be spread throughout the body to almost any organ." Berkow, 770. There are two basic types of lymphomas, Hodgkin's and non-Hodgkin's lymphomas. There is little difference between the two types of cancers. The main difference is the ages it affects. Hodgkin's usually occurs in younger people while Non-Hodgkin's usually occurs in older people. Some forms of lymphoma are curable, but other forms are not. Hodgkin's lymphoma is more curable than non-Hodgkin's lymphoma. Sometimes the cancer will go into remission for a few years then come back. The cure rate of some lymphomas is high, but the cure rate of others is low. For the most part the cause of lymphoma is unknown. In some cases an organ transplant may cause lymphoma because is suppresses the immune system. It is also thought that HIV may allow other viruses to cause lymphoma. "In most cases of non-Hodgkin's lymphoma, the cause is unknown. Occasionally, the disease is associated with the suppression of the immune system." Clayman, 657. There are only a few types of treatment for lymphomas. The two main types of treatment are radiation and chemotherapy. An anticancer drug is also used to help fight the cancer. When the cancer is very serious a bone marrow transplant is sometimes used. Most patients who are treated survive five years longer than people who are affected by the cancer and are not treated. To diagnose lymphoma a portion of the lymph node is removed and examined for cancerous cells. More tests are run on the tissue to determine what type of lymphoma, grade, and stage the cancer is in. After this the doctor will decide which type of treatment will be best for the patient. "The extent of the disease is assessed by a process called staging. Berkow, 773. Lymphoma can be classified into four basic stages. In the first stage there is only one cancer site. In the second stage there are two cancer sites, both are above or below the waist. In the third stage, there are cancer sites both above and below the waist. The bone marrow is not affected. In the fourth and worst stage, The cancer has spread outside of the lymphatic system. The bone marrow has also been infected. Bibliography Berkow, Robert, ed. The Merk Manual. Whitehouse Station, N.J.: Merk and Co., Inc., 1997. Clayman, Charles, B., ed. Home Medical Encyclopedia. New York: Reader's Digest Association. What is Lymphoma. Macintosh. Http://www.lymphoma.org

Is it possible to say why Anglo-Saxon kings and queens (and their courts) were willing to accept Christianity Essay Example

Is it possible to say why Anglo Is it possible to say why Anglo-Saxon kings and queens (and their courts) were willing to accept Christianity Paper Is it possible to say why Anglo-Saxon kings and queens (and their courts) were willing to accept Christianity Paper Essay Topic: History In 596, Englands network of small Anglo-Saxon kingdoms was universally pagan. A century later it was officially Christian. The conversion to Christianity, fronted by St. Augustines late sixth-century mission, was completely bloodless and apparently voluntary, in stark contrast with the forced conversion of the continental Saxons by Charlemagne. However, exactly how this conversion came about is, to a certain extent, shrouded in mystery. Our main source, Bedes Ecclesiastical History, was written over a hundred years after the events he is describing and is undermined as reliable historical evidence by its didactic and propagandist nature. Unfortunately, the missionaries that came to England did not write testimonies. However, we are able to look at the advice given to later continental missionaries such as Boniface. Through a combination of Bedes writings, the continental experience, archaeological evidence and intelligent guesswork, it may be possible to build up some sort of a picture of why the Anglo-Saxon aristocracy were willing to accept Christianity. With any voluntary conversion, we would expect the main reason behind it to be the success of missionary persuasion. Yet equally important is the willingness of the person who is being persuaded to be converted. As we shall see, openness to new ideas can be perceived either as a prerequisite for successful conversion or as a result of intelligent persuasion techniques. It is necessary, therefore, to look both at what was said or implied by the missionaries and at why the Anglo-Saxon kings accepted their arguments. It is important to remember that the impetus behind St. Augustines mission which resulted in the first conversion (that of King Aethelbert of Kent) came from Rome. The kings of England did not ask to be converted; rather it was decided by Pope Gregory that they should be. Thus before we consider the possible attractions of Christianity, we must examine the Churchs motives behind the conversion. Bede and other Christian writers would have us believe that they were entirely spiritual. This is not far from the truth: Christianity is a proselytising faith, the followers of which believe their religion to be eminently superior to all others. However, Christianity in the early Middle Ages was also associated with the resurgence of Rome as an imperial power, albeit in barbarian hands. It was in Gregorys interest to extend his Christian empire by renewing control of a former Roman province such as England. Having the support of powerful Christian kings was important both to the spread of Christianity (mass baptism would have been impossible without the backing of a king) and to the security and prosperity of the new Christian empire. 1 Missionaries too had material as well as spiritual incentives behind their work. Augustine and others were given privileged, official status and the protection that came from operating under the aegis of a powerful patron (Gameson). The determination of the pope and individual missionaries to win the support of the Anglo-Saxon kings influenced how they put their message across. Both Gregory and his missionaries understood that their presentation of Christianity was crucial to its acceptance. The spiritual benefits from conversion would have to be explained alongside a subtle demonstration of the material benefits associated with conversion. To put it bluntly, distilling the true message of the gospels was not the sole task of the missionaries. Christianity had to be presented to the Anglo-Saxon aristocracy in a way specifically designed to appeal to them in order for them to accept it. What was important was that the Anglo-Saxon kings became nominally Christian and believed themselves to be Christian, not whether they were true Christians. Hence the conversion process was to be gradual and its methods flexible. The spiritual arguments for conversion were based on the idea of rationality. Bishop Daniel of Winchester (d. 745) writing to the Anglo-Saxon missionary Boniface (d. 754) listed various arguments the latter might use to convert pagan Germans. 2 Many were rational, in particular the logical fallacy of worshipping as gods beings who were born as humans. It is probable that missionaries wishing to convert the Anglo Saxons in the previous century will have used similar tactics. Bede tells us that Sigbert, King of Essex, was persuaded by Oswy of Northumbria that manmade idols could not possibly be gods as God was invisible and omnipresent. As Richter points out, this story is unreliable, but demonstrates the methods of persuasion that were used. An account by the Whitby Anonymous describes how Paulinus preaching to Edwin of Northumbria and his court used the shooting of a bird to demonstrate that idols were useless and could be destroyed without danger. This type of image-based persuasion would have been essential if we bear in mind that missionaries probably did n ot speak the same language as the people they were trying to convert; clearly, it could be just as powerful as oral persuasion. As well as highlighting what was claimed to be the illogical nature of paganism, the missionaries may have emphasised the potential spiritual fulfilment that could be gained from converting to Christianity. Bede describes how one of Edwins followers compared earthly existence with the flight of a sparrow through a lighted hall and suggested that if Christianity could dispel some of the darkness before and after, it was worthy to be considered. This is one situation where intelligent persuasion techniques come first; that is to say, in creating a need for adopting a new faith where there was not one before by causing people to doubt that the old faith successfully answered the most fundamental questions on existence. In addition to these theological arguments, Bede attributes the acceptance of Christianity to the fact that the Anglo-Saxons (in this case, Aethelbert) were impressed by both the pure lifestyle of the missionaries and the miracles that they performed. The second reason, explains Gameson, is a great deal more plausible. He makes the point that the emissaries came from a more sophisticated and materially advanced culture and therefore may have been able to do things that seemed extraordinary by Anglo-Saxon standards. It is not difficult to imagine the Anglo-Saxons being impressed by the prestige and superior material culture of the missionaries- something that the missionaries themselves were well aware of. St. Augustine arrived bearing a silver plate and an icon of Christ on a wooden board. Queen Etheburga (wife of Edwin) was sent a silver mirror and a comb ornamented with gold. Daniel of Winchester, perhaps drawing on the experience of the conversion of the Anglo-Saxons advised Boniface to get his audience to reflect on the circumstance that while the Christians possess fertile lands, and provinces fruitful in wine and oil and abounding in other riches, they have left to them, the pagans that is, with their gods, lands always frozen with cold. 4 David adds that Boniface must bring before [the pagans] the might of the Christian world. Similar techniques are likely to have been used to convert the Anglo-Saxons, who, bordering Gaul would have been well aware of this might and probably were slightly envious of it. B. Yorke describes how Frankish culture was very fashionable in Kent in the late sixth and early seventh centuries, the kingdom being the first area to adopt the status symbols of the Frankish royal court such as gold and garnet jewellery or the crystal balls which women worse suspended from the waist. Interestingly, she goes on to explain that other Anglo-Saxon kingdoms soon followed suit, citing the a rich female burial of the late sixth century from Chessell Down cemetery in the Isle of Wight, which includes a crystal ball and a brooch worn on the shoulder that had been imported from Gaul. Campbell mentions how pottery of a Frankish origin has even been found round the northern shores of the Irish sea. Anglo-Saxon kings must have been impressed by the wide influence of their Merovingian counterparts and may have associated the Frankish conversion Christianity (which brought with it links with Rome) with their domestic and foreign power. The missionaries, too, may have realised that they could play on the Anglo-Saxon kings pride, lust for fame and desire to augment their own power. Pope Gregory compared King Aethelbert to Constantine in advising him to convert for He whose honour you seek and maintain among the nations will also make your glorious name still more glorious even to posterity. Christianity, we must remember, was not simply a religion: it was an entire package. With it came culture, stone buildings, and, perhaps most significantly, Latin and literacy. Writing was associated with administration, in particular, codes of law. In these law codes, the king was deliberately connected with God. For example, Ine in his code of 688 styles himself by the grace of God king of the West Saxons. In Rome, the pope was becoming more imperial; perhaps the Anglo-Saxon kings hoped to follow in that mould. Higham goes so far as to assert that religious conversion was a deliberate and calculated tool designed to augment royal tradition. Certainly, conversion to Christianity led to an increase in power (and wealth in the form of tax and monasteries- something that Bede is reluctant to mention) of the Bretwalda. Claims of divine right to rule, however, were nothing new. Before the arrival of Augustine, kings were already using Woden and other gods to underpin their authority, for instance, in alleging that they were descended from them (Yorke). Furthermore, there may have already been substantial royal involvement in ritual before conversion, something which Bede chooses to ignore, presenting paganism as something controlled almost entirely by priests. However, as Yorke points out, the lack of archaeological evidence for temples and the fact that in pagan Sweden in the ninth century kings performed rituals in halls, indicate that Bede may have been mistaken. We have to admit that we know very little about Anglo-Saxon paganism. We also know next to nothing about whether there was any survival of Romano-British Christianity. A familiarity with Christianity from the survival of Romano-British Christianity could explain why the Anglo-Saxon aristocracy was so quick to accept conversion. There is some evidence for continuity. For example, near Aylesford there is a settlement called Eccles (via British, from the Latin ecclesia) which indicates that a pocket of Christians survived there long enough for the name to have been adopted into German speech. Also, Aethelbert put at his new (Frankish Christian) wife, Berthas disposal a church built in Roman times near Canterbury. This suggests that there were people in Kent who could identify a Christian church in the late sixth century. Possibly it even indicates the presence of a Christian community at Canterbury. Bertha is the first Frankish-Anglo-Saxon queen we know of (there may have been other before her) and highlights the importance of marriage in conversion. Berthas family insisted that Aethelbert let her practise her religion and bring with her a bishop, Liudhard. Edwin of Northumbria had been allowed to marry his wife, Ethelberga on the condition that he converted to Christianity (Paulinus, would-be missionary, arrived in her entourage). Having a Christian wife would have encouraged a king to be well-disposed towards Christianity. Once converted, the hierarchical nature of Anglo-Saxon kingship (the concept of over-kings and subject-kings) meant that kings could also convert each other. For example, Aethelbert persuaded Sigbert of Essex to convert. Bearing in mind how the spread of Christianity in Kent corresponded with an increase in Aethelberts power (not to mention the floundering of Christianity on his death) we could say that the Christianisation of Anglo-Saxon England was advanced by kings wishing to assert hegemony over their neighbours. The importance of feud to the Anglo-Saxons is also crucial in this respect. This king-on-king conversion was made possible by the fact that there was a lot of movement and communication between kingdoms. P. Wormald describes how the situation in Beowulf (where there are always messengers and guests moving between courts) probably reflects the situation in real life. Beowulf is also significant in that it shows a continuation of some pagan beliefs and practices (such as cremation and, more broadly, a heroic tradition) alongside Christian beliefs. The Christianity that the missionaries introduced was of a deliberately flexible nature, which enabled the values and structure of Anglo-Saxon society to stay the same. Anglo-Saxon aristocrats continued to trace their lineage back to the pagan gods, while Raedwald apparently worshipped Christian and pagan gods in the same temple. An important example of assimilation is the alleged transformation of a pagan festival into Easter. Since assimilation is not inherent in Christianity in itself, the conversion of the Anglo-Saxon kings owes a great deal to how the religion was presented by the missionaries. Above all, the Anglo-Saxon aristocracy converted not simply for spiritual reasons, as Bede (whose task, we must not forget was to compile a catalogue of good examples for Christians of his own day) would want us to believe, but out of a desire to keep up with the rest of Europe, and especially Gaul, a country they had become close to in many respects. In explaining why non-spiritual reasons for conversion was so significant, the experiences of converting the continental pagans (in particular the advice given to Boniface) prove invaluable.

Types of Abortion Research Paper Example | Topics and Well Written Essays - 1500 words

Types of Abortion - Research Paper Example Miscarriages happen when the person has some health issue or gets into a situation that may shock her body physically (Walter, 2011). There is also the type of abortion induced at will. This is the most common form with the term abortion. With these types of abortion, there are the safe ones carried out in medical institutions and there are the unsafe ones carried out that often bring in various complications and in the worst cases death. There are very many legal and ethical issues involved with the issue of abortion and it is important to review all of them to familiarize. Types and Issues in Abortion Many of the abortions over the years have been due to unwanted pregnancies. Many of the people that get pregnant unwillingly are overcome by guilt to a point where they cannot handle bearing a child. There is also the factor that they may not be old enough to handle the responsibility of having a child. This mostly happens in underage teenagers who do not observe ethics upheld by soci ety and engage in unprotected sex. However, for the abortions carried out clinically, various issues lead to their effectiveness (Stotland, 2010). One of the major reasons as to why a doctor may advice for the carrying out of an abortion is a condition at which the mother is at a risk of health if she continues bearing the fetus in the womb. As stated, there is also the spontaneous type of abortion. This is where the mother loses the pregnancy due to physical and health issues unwillingly. When the embryo bursts earlier than expected, a miscarriage may occur or a premature birth. It all depends with the health condition of the embryo around that time. When a miscarriage happens, it has many implications on the mother. This is because the mother had expected the child to be born in a healthy matter only to lose it (Stotland, 2008). One of the ways through which the mother may be affected by this form of abortion is emotionally. In this state, the mother may get stress because of over -thinking the issue and to an extended state may get depressed. This may also affect the mother physically. This is because the mother may suffer several wounds from the manner in which the blood from the miscarriage flowed from her body. These wound may be external which are easily treated. However, the situation may be as bad as to the injuries being internal and thus the patient may require surgery. One of the issues to observe when dealing with the issue of abortion is the safety observed when carrying out of the procedure. There is both the safe and unsafe ways of carrying out abortion. For the save ones, licensed practitioners carry out the procedure. However, for unsafe abortions, the process often tends to carried out by unskilled practitioners or even fraud doctors. Unsafe abortions cater for one of the highest number of deaths in women around the world. The World Health Organization has been a very effective ambassador for the end of ill-advised abortions all over the worl d (Potts, 2010). This is witnessed from the efforts that it has made in advertisements at hospitals and other social places that show the dangers of abortion. Developing countries are worst hit by the issue as research shows that 97% of the abortions happen in these countries. Different Sides on Abortion Abortion being one of the greatest and pressing issues in society has lead to a great number of debates unto whether or not it is necessary. The different sides of the matter are viewed from a social, legal and medical manner. The first groups of people are the people that lie on the acceptance side. These are the people that do not view abortion as a poor process. The number of people with this

Moral Skepticism Essay Example | Topics and Well Written Essays - 1250 words

Moral Skepticism - Essay Example Illness of the mind causes brain dysfunction (Graham). Graham’s view of antirealism is that the term mental and disorder are separate and must always be viewed in dualism. Mental cannot be viewed in a disorderly form since they are always arranged in a particular way. Thus, it is a state of mind function that can be used to describe how a person behaves. Moral anti-realism is the denial of the fact that mental disorders bring almost the moral change of a person. A fact that has been forwarded is that mental illness is a dualistic activity that the physicians call metaphysical scepticism. They also argue that mental illness is indefensible and thus cannot be argued against it. Therefore, an ill person will have to behave in such a way that he does not respect other people in the society (Graham). The argument is that the person’s brains are not medically fit and cannot be questioned. The state of questioning lacks because it is the brain that controls the behaviour. Given that the person mind are alright, it is the sickness of the brain that will transform a person to behave the way he or she does. Thomas Szasz argues that determining and terming a person as mentally disordered is disrespectful. Indeed. He argues that the idea demoralises their dignity as human. The reason of his argument is that the mental illness can be likened to physical illness thereby exposing the sick to various contestable experiments in terms of the values of the person. The social-political character that the person get exposed to be unfairly judged since mental disorder or sickness cannot be compared with the physical destruction of the body. The mentally ill people are thus considered as a lesser human being who do not attract respect from the society. Therefore, it is the moral procedural that they lack, but not sickness as the no medicine can be administered to restore the order of the brain. The idea is

The Services Offered By Barclays Internet Banking Information Technology Essay

The Services Offered By Barclays Internet Banking Information Technology Essay In this report I seek to look at one of the big worldwide financial provider called Barclays and concentrate very much on its internet banking. Barclays has got 300 years of experience in banking (baclays.com 2010). Barclays bank offers internet banking and serves a large number of customers in the world. The report will also give an outline of the services offered by Barclays internet banking and a deep explanation will be given on how this internet banking is beneficial to the society. There are several services offered by Barclays internet banking. The internet banking services offered by Barclays are not different from the services offered by other banks which are involved in internet banking. Some of the transactions which can be done through internet banking are as follows (lawyerment.com); Furthermore, Barclays online banking allows the user to open his bank account, do savings and investments, pay loans and mortgages, pay insurance as well as to contact international banking. Barclays internet banking also allows students to have their students account, approve their loans, share trading and many more services. Extend to which internet banking is beneficial to society In order to give a judgment on the extent to which internet banking is beneficial to society, two things are to be considered. These are advantages and disadvantages of internet banking to society. The services offered by Barclay internet banking are advantageous to society and detrimental in another way. So in order for me to give a judgment on the extent to which this internet banking is beneficial to society , I will also use the advantages of internet banking as given at (Barclays.co.uk) as well as the general advantages and disadvantages of internet banking. ADVANTAGES OF INTERNET BANKING Convenient and easy Barclays bank provides free online banking and the services are given any time needed. With internet banking, the users can pay their bills, transfer their money, and check their balances while they are home. Whenever something urgent arises for example in paying the bills, users will not need to go to the bank but they can do their transactions right from their homes whenever they have access to internet. For some other people who go to work away from their bank branches, it becomes easy for them to access their accounts everywhere they are. It is also possible to use your mobile phone to access your bank information. Time efficient When opening an account, a lot of time is taken in doing the paper work. But using internet banking, the necessary procedures are clearly provided for users. In the case of Barclays, the necessary information for users is provided on the necessary websites. This makes it easy for business people because they dont waste most of their time standing on queue or finding where the bank is. Barclays provide information on how to get an online account. Safety Barclays provides safety for users of its internet banking services though many ways. These include making their regular checkup of their systems to make sure there are no problems, provision of security measures like automatic logoff, systems which can sense and protect the account from attack by internet hackers. The bank maximizes its risk management to make sure that every protective measure is done to ensure safety of the accounts. Furthermore enough information is given to people regarding how they should keep their login information- for example they should not send their login information to some people via some unnecessary and unprotected mails. Barclays takes its full responsibility in protecting the privacy of the users information. These include some warnings if the user does use the service unnecessarily. International banking With the globalization that is taking place in a fast growing world like this, people need everything to be fast. People now are contacting their business beyond their borders without any limitation. Internet banking allows users to access their banks accounts and do whatever transactions they want even though they are outside the country where their banks are. It is now easy to contact business from outside your country. In general, not all business has their braches all over the world but with internet banking it becomes possible to do everything from wherever you are. Accessibility With the fast growing world and technology, internet has become accessible to large parts of the world. Internet services are offered 24 hours every day in many parts of the world. Provided the availability of internet access, all users can log into their respective accounts. Value Internet banking is beneficial to people in the sense that the running costs are less. When using other banking ways, will need to pay a certain amount of money to go to a bank to transfer money, or to go where there is an Automated Machine to make a transfer. But using online banking all these can be performed while lying on your bed. DISADVANTAGES OF INTERNET BANKING Forgery Many cases are reported about the forgery that takes place in online banking. With the advancing technology many people have devised some websites they can use to access other peoples user names and passwords. As a result if the banks do not have strong safety measures against this many people would lose their money as a result of hackers. However as I said reputable banks like Barclays have also devised safety measures against hackers. These include automatic log off, sites which detect hackers, protection of users privacy, teaching users how to protect their computers from hackers and so on. Less trust People in general do not put much trust in machine than they put on people. So the reason why there are only few people doing online banking, its because less trust is given to the way these machines operate. So many people will not want to take risks by doing online banking. CONCLUSION I have used Barclay bank as one of the major financial provider using internet banking. With the information that I obtained from the Barclays websites as well as other reputable websites in an effort to find out to what extend internet banking is beneficial to society. I have included several services offered by internet banking which included paying of bills, making of transfers and so on. Then in answering to what extend online banking is beneficial, I searched the advantages and disadvantages as shown above, some advantages included how easy it is to do all your transactions anytime , anywhere as covered in convenience . For disadvantages I also included the risk of forgery that can be done by other people to obtain other peoples login details and use them to steal their money. However after weighing the advantages and disadvantages I discovered that there are more benefits than disadvantages of internet banking to society. In conclusion, internet banking is beneficial to the society to a greater extend.

The Bargaining Power of Supplier of Mcdonalds

Supply Chain Management ADM 4620 Group Project- McDonald's Lecture Name: DR. ERNESTO DIMACULANGAN Student's Name: Li Yi Yang (1006D3UBA002) Zhang Heng (0901D3UBS008) Li Bo (0706D1UBS003) Li Jie (1006D4UBA002) Due Date: 06th, September, 2010 Table of Context Introduction 3 McDonald's Background 4 McDonald's Strategy 5 McDonald's Business Process 6 Customer service management 6 Procurement process 6 Product development and commercialization 7 Manufacturing flow management process 7 Physical distribution 8 Outsourcing/ partnerships 8 Performance measurement 8 Supply Chain 9 McDonald's Supply Chain 9 McDonald's Supply Chain in Indian 12McDonald's Supply Chain Challenges and its Potential impacts 14 Even stronger focus on freshness and quality 14 On-going product innovations 15 Strong customer demand fluctuations based on promotions 16 Order- and inventory management restaurant – DC – supplier – raw material supplier 18 Bull Whip effect 19 Change Management in a de- c entralized structure 20 Methods for Solve Problems 20 Build the quality supervised system 20 Build the detailed R&D process 22 Improve the level of marketing promotion and forecast 23 Build the direct supply system 25 Build the decentralized structure 26 Recommendation 27 Conclusion 28 References 29Introduction In this report, our team chooses to delve into the success of the global company- McDonald's. McDonald's is one of the most well known brands in the world. The objective of this report is to understand how supply chain management applied into real business in McDonald's. We will through the problems mainly analysis supply chain in McDonald's and its significance in real life and also will explain the successful reason of McDonald's how to use supply chain in their business. McDonalds are a multinational firm and their subsidiary company throughout all over the world, so McDonald's should have a perfect supply chain.McDonald's Background McDonald's is one of only a handful of brands that command instant recognition in virtually every country in the world. McDonald's is the world's largest chain of fast food restaurants, serving nearly 47 million customers visiting it per day through more than 31,000 restaurants in 119 countries worldwide. McDonald's sells various fast food items and soft drinks including hamburgers, cheeseburgers, chicken products, salads, fries, breakfast items and ice cream desserts. Many McDonald's restaurants have included a playground for children and advertising geared toward to children.Company has expansion of McDonald's into many international markets; the company has become a symbol of globalization and the spread of the American way of life. It also expanded the McDonald's menu in recent decades to include alternative meal options like salads and snack wraps in order to capitalize on growing consumer interest in health and wellness. Each McDonald's restaurants is operated by a franchisee, an affiliate or the corporation it self. The corporation's revenues come from the rent, royalties and fees paid by the franchisees, as well as sales in company- operated restaurants.McDonald's Strategy McDonald's marketing strategy is concerned with the internal resources, external environment and its basic competencies along with its share holders. McDonald's strategy to develop its global workforce is designed to be aligned with and support the execution of its over- arching strategic business goal, which is ;amp;quot;to become everyone's favorite place and way to eat". McDonald's current strategy is to further promote the image of healthy food that can be found at ;amp;quot;New or Re- modeled McDonald's. amp;amp;quot; McDonald's new strategy of presenting its restaurants as the convenient place where healthy food can be found is in line with its recent attempts to create a healthier image for itself. The corporation is planning other menu changes, such as switching to a cinnamon roll and a sausage burrito as its core breakfast offering, while bagels would become an alternative item. Some chain that individuals ;amp;quot;confront a future of accelerating McDonaldization. ;amp;quot; These changes are part of its strategy to offer a range of choices that support a balanced lifestyle, thus to attract new clients and retain old ones.McDonald's Business Process Supply chain business process integration involves collaborative work between buyers and suppliers, joint product development, common systems and shared information. According to Lambert and Cooper operating an integrated supply chain requires continuous information flows, which in turn assist to achieve the best product flows. However, in many companies, management has reached the conclusion that optimizing the product flows cannot be accomplished without implementing a process approach to the business.The key critical supply business processes in McDonald's will comb following processes: Customer service management Customer relat ionship management concerns the relationship between the organization and its customers. Customer service provides the source of customer information. It also provides the customer with real- time information on promising dates and product availability through interfaces with the McDonald's company's production and distribution operations. Procurement process Strategic plans are developed with suppliers to support the manufacturing low management process and development of new products. In firms where operations extend globally, like McDonald's it sourcing should be managed on a global basis. Activities related to obtaining products and materials from outside suppliers requires performing resource planning, supply sourcing, negotiation, order placement, inbound transportation, storage, handling and quality assurance, many of which include the responsibility to coordinate with suppliers in scheduling, supply continuity, hedging, and research into new sources or programmes.Product dev elopment and commercialization Here, customers and suppliers must be united into the product development process, thus to reduce time to market. The appropriate products must be developed and successfully launched in ever shorter time- schedules to remain competitive. Manufacturing flow management process The manufacturing process is produced and supplies products to the distribution channels based on past forecasts. Manufacturing processes must be flexible to respond to market changes, and must accommodate mass customization.Orders are processes operating on a just- in- time (JIT) basis in minimum lot sizes. It also changes in the manufacturing flow process lead to shorter cycle times, meaning improved responsiveness and efficiency of demand to customers. Physical distribution This concerns movements of a finished products or service to customers. In physical distribution, the customer is the final destination of a marketing channel, and the availability of the product or service i s a vital part of each channel participant's marketing effort.It is also through the physical distribution process that the time and space of customer service become an integral part of marketing, thus it will link a marketing channel with its customers. For example, links manufacturers, wholesalers and retailers. Outsourcing/ partnerships This is not just outsourcing the procurement of materials and components, but it also outsourcing of services that traditionally have been provided in- house. Manage and control partners and suppliers require a blend of both central and local involvement. Hence, strategic decisions need to be taken entrally with the monitoring and control of supplier performance and day- to- day liaison with logistics partners being best managed at local level. Performance measurement Experts found a strong relationship from the largest arcs of supplier and customer integration to market share and profitability. By taking advantage of supplier capabilities and emp hasizing a long- term supply chain perspective in customer relationships can be both correlated with firm performance. Supply Chain Supply chain is one of the critical factors for the smooth functioning of any business.Supply chains most- often show where different product components are sourced. There are two key components to the fast food industry supply chain. On the one hand, raw materials are essential to the ultimate product. More importantly, though, the value- added component of the supply chain comes primarily from the services provided by quick, convenient, and quality establishments. The value- added from the supplier to producer right through to the retailer and the final customer. The most important aspect of the industry supply chain is that it is driven by the consumer.The consumer has what seems to be an endless amount of fast food chains to choose from every day. The best example is Burger King and McDonald's they all have excellent marketing departments and that i s why they are all on the rise in today's market. The main goal of their marketing is to make the consumer drive that extra two blocks past the competitor to eat at their chain. McDonald's Supply Chain McDonald's was aware that supply chain management was undoubtedly the most important factor for funning its restaurants successfully.McDonald's supply chain is extensive and complex. It's very efficient, which is why McDonald's are able to consistently offer their customers safe and quality food at an affordable price. But there's more to the equation. McDonald's supply chain contributes positively to the safety, quality, and availability of their final products. They also want their product ingredients to be produced in ways that can contribute positively to the development of sustainable agricultural and food manufacturing practices. McDonald's have a large umber of direct suppliers- companies that make or deliver final products for their restaurants- even McDonald's have larger num ber of indirect suppliers- companies and farms that grow or process the ingredients that are eventually delivered to their direct suppliers. (Figure1. 1) Figure1. 1 Supplier performance index Import Breath of supply process control equipment No direct control over issues, positive influence by raising questions, bring people to the table and encouraging improvement the McDonald's supply chain.A supply chain driven by point- of- sale date needs a consensus forecast for all stakeholders in the chain- including suppliers, distribution centers and restaurants. Indirect suppliers are primary processing; direct suppliers belong to distribution centers. The distribution centers are the second stage (second echelon, thus making more than one echelon, hence the name, multi- echelon) where safety stock is held. Distribution centers have optimized inventories, and increased product availability and freshness. For example, Quaker, Kraft, Keebler, Carnation, Keystone Foods, J. R.Simplot Co, Coca Cola and Tyson Foods all these suppliers will ship to a distribution centers. These distribution centers include everything from food products to cleaning supplies to replacement parts. Individual stores only make one phone call to re- stock the entire store. When all these suppliers ship to distribution centers and the final step is ship these items to McDonald's restaurants. (Figure 1. 2) Figure 1. 2 McDonald's so successful and their supply chain so efficient is that they then take that technology and share it with the rest of their suppliers so that they can all grow together and create better products.McDonald's Supply Chain in Indian McDonald' initiative to set up an efficient supply chain and deploy state-of-art technology changed the entire Indian fast food industry and raised the standards of performance to international levels such McDonald's has worked in the supply chain, their first to open the joint first in McDonalds, brand overseas, which are trying to make, inroads in India's development partners in a manner that will be with companies from the beginning of the success of McDonald's India successfully by providing all he necessary products from domestic to ensure this McDonald's develop local business that can provide the product quality now. McDonald's has a dedicated supply chain in India and the success of McDonalds India was achieved by sourcing all its required products from within the country. McDonald's success in India had been built on four pillars: limited menu, fresh food, fast service and affordable price. Intense competition and demands for a wider menu, drive- through and sit- down meals- encouraged the fast food giant to customize product variety without hampering the efficacy of its supply chain.Today, McDonald's India works with 38 different suppliers based on a long term and several multiple other stand alone restaurants for the needs of many McDonald's distribution centers in India comes in the following order Noida and Kal amboli (Mumbai) in 1996, Bangalore in 2004 and the last one in Kolkata (2007) McDonald's entering the first distribution cooperation agreement in food- related service business. Between 1992 and 1996, when McDonald's opened its first outlet in India, it worked frenetically to put the perfect supply chain in place.McDonald's spent a few years setting up a unique Cold Chain and it was one of the unique concepts of McDonald's supply chain in India, on which it has spent over six years to get systems into place. It trained the local farmers to produce lettuces or potatoes to specifications and worked with a vendor to get the perfect cold chain in place. This system brought about a veritable revolution, immensely benefiting the farmers at one end and enabling customers at retail counters get the highest quality food products, absolutely fresh and at great value.The adoption of clod chain in India could increase the integrity of processed food value chains and reverse post harvest deterio ration, which currently sees 40% raw material wastage on an annual basis. McDonald's expands in India, gives the provider the opportunity to expand its business, access to the latest food technology, exposure to advanced agricultural practices and have the ability to grow or export. The Cold Chain is necessary to maintain the integrity of food products and retain their freshness and nutritional value.McDonald's Supply Chain Challenges and its Potential impacts Even stronger focus on freshness and quality To make sure the materials' fresh and quality is the biggest challenge for fast food industry. Especially for McDonald's this famous brand that customers will have higher expectation than others. If you get any mistakes on the freshness and quality that will make customers sensitive to take the doubts and do not want to purchase. It will lead our sales and stocks get one big shock. Hence, we are facing the stress that to ensure our products keep freshness and good quality in sustain able.As the potato contingency above suggests in France, the supply chain is one of the most difficult areas to monitor. McDonald's exerts 80-90 percent of its impact on the world from a social responsibility standpoint through its supply chain that they innovative the sustainable supply chain model and use it in the business. When McDonald's purchases beef, for example, it doesn't buy it from a cattle rancher. Typically it is purchased from a supplier—one who takes in raw beef and forms it into beef patties.However, some of suppliers for minimize the costs that try to use the frozen storage of beef to do the beef patties. McDonald's always want try to solve this problem, but it isn't so easy. The company doesn't have any direct business dealings with the rancher. It has to exert influence through intermediaries. On-going product innovations As we know McDonald's has its R&D department for research the new product menu and provide to the customers. The innovation at McDon ald's it is extremely unique, while it may be spurred by one of our suppliers, is always shared information with the other suppliers.However, McDonald's has to polling the risk on reveal supply chain management information by these suppliers. However, it is one part of the makeup of our relationship based on trust and mutual respect. There is a lot of pride that goes with being the creator of any particular innovation. Another part reason is for the fast food innovation is very important it not only needs to match the features of the fast food industry and also should use the special characters and tastes to attractive consumers. However, it needs the long lead time and high costs.It will make McDonalds' sales goes down and take the fluctuation on the profitability. This is one big challenge in the supply chain that is how to minimize the period of the new emerges out of the old. Strong customer demand fluctuations based on promotions At the above we can find these three pictures sh ow the promotion's effects on the sales and indirect to reflect the correlation between demand fluctuations with McDonalds' promotion. McDonalds uses the McToys as a sales promotional tool to drive interest and Sales.In their product of Happy Meal among the young children the primary target market of McDonalds gets a sales and demand. Even take the out of stock situation in some periods. The desired marketing effect of offering these toys is to renew interest in the Happy Meal product among young children. The toy serves as a special ;amp;quot;surprise;amp;quot; for this market upon consumption of the primary contents – the food. However, after these periods the customers especial for the young children will feel boring about our products.Because of the younger always like the fresh things, hence, sometimes it will lead the McDonalds' demand take a fluctuations. It not only affects McDonalds' sales and also will take the big challenge on the holding costs or loss profits by t he out of stock. Order- and inventory management restaurant – DC – supplier – raw material supplier McDonald's has one big order and inventory system and supply chain. If want make them in a high efficiency and properly operation, that it needs McDonalds have one correct managerial models and strategies.For example, they need based on the per 100 item sales data to forecast the demand. McDonalds is facing a real stress on the system revolution to make it comes with is very useful farmers at one end and the customer over the counter products sold to the highest quality fresh and value complete. And how to use the laser cooling identity, to make the operation run properly to maintain the freshness and nutritional value of raw materials and processed foods. This involves the purchase of inventory, transportation and food retailers all died under temperature control.And they also should know how to calculate the orders accurate. Hence, is one core challenge in the s upply chain management? Bull Whip effect Bullwhip is the Key challenge in McDonalds' supply chain. The Bullwhip Effect is a main reason for higher costs and problems in supply chains. It describe how small fluctuations in demand at the client level are augmented as orders pass up the supply chain through distributors, manufacturers, and suppliers. In great variety supply chains, the upstream activities react to forecasts, while somewhere on the downstream part the chain waits for orders to be ade. Think about these two former fast food mottos: ;amp;quot;We Do it all for you;amp;quot; proposed by McDonalds and ;amp;quot;Have it Your Way;amp;quot; by Burger King. McDonald's makes finished hamburgers "to forecast" – McDonalds doesn't know when people would come in for consumption, but they make burgers in anticipation. Burger King prefers to wait until customers actually place (customizable) orders before the burgers are made.This is more frequently known as th e ;amp;quot;Build-to-Order;amp;quot; (BTO) model, while McDonalds' strategy up to now is called "Build to Stock" (BTS). Hence, how to utilize this model solve the fluctuation is the real challenge of they need to consider. Change Management in a de- centralized structure McDonald's supply chain system is so simple system that McDonald's supply chain is based on the three-legged stool concept Company – Franchisees – Suppliers. Hence, sometimes it leads the react on the problems more slowly compare with other fast food competitors.Hence, Jack Greenberg, the former accountant who last year was named chief executive of McDonald's Corp orchestrated a management realignment that broke up some of the company's internal cliques and divided the organization into five more autonomous regions, which theoretically will be able to react more quickly to local market conditions. It not benefit for them to expand their global market and react in one short time. The r ealignment also led to the company's first layoffs ever, which reduced some of the bloat that had built up during the chain's aggressive domestic expansion.In mid-1990s the American had taken the things like this. Hence, how to realign the structure and solve the problems taken by this decentralized activity are the key points we need to facing in this part. Methods for Solve Problems Build the quality supervised system Quality has always meant ensuring that our customers receive food products that are the result of the best ingredients, strict standards, and proven preparation procedures to guarantee a safe, great tasting product. Currently, McDonald is facing the challenge on sustainable development on he products' freshness and quality. Even they have a well down on this part work; however they still cannot ignore the problems always taken in their working process. Hence, we think McDonald can make one supervised system (as in most areas around the world), McDonald's restaurants always use the network of independently owned distribution centers that buy products from ‘direct' suppliers – those suppliers who are involved in the final stage of the food supply chain and provide McDonald's restaurants with finished food products like hamburger patties and buns.These direct suppliers buy the raw ingredients they use to produce our food products from a far more dispersed network of suppliers. Hence, we need to make the three-stage supervised system. Firstly, we can build the department to supervise the original materials that came from our indirect suppliers and set up the direct connect style to keep communicate with them. Secondly, we can set up the supervisor in the logistic department to make them give us feedback about our direct suppliers' information and help us to supervise their materials' quality and transportation process.Finally, we can hire the professional supervisor in each of restaurants to check the finish goods and deliver goods, if or not match our standard. McDonalds' inspection program(QIP) to investigate the quality of more than 20 points the difference in the Cold Chain setting of Cold Chain to enable them to reduce the loss of operating Hazard Analysis Critical Control Point (HACCP) is the system to focus on food safety protection in place, suppliers and restaurants rather than check on patients or checking status.Information microorganisms according HACCP, control points and control points important for all McDonald's plant food major department stores in India have been identified; Ltd. has been established for those followed by the audit record and correct the deviation. Build the detailed R&D process Consider the McDonald's situation that should pooling the risk with share the innovation information with suppliers and need one long lead time and high costs. Hence, we want advice them to centralized this system and detailed the tasks of process.First of all, McDonald can build some R;amp;D centers in some important regions. Because of McDonald only have three R;amp;D centers (Hong Kong, Indian, American). For minimize the innovative lead time and react immediate about the market demand, I think they should set up two more centers in European and South American. Secondly, I think they should protect their innovative information to reveal to suppliers. Especially that some direct suppliers have the agreement with McDonald on the innovation part. It will help McDonald less opportunity to make our competitors to capture their achievements.At the restaurant level, McDonald can focus in three areas: Energy conservation – Find further ways to increase energy efficiency in their restaurants in order to save money and reduce our environmental impacts Sustainable packaging and waste management – Continue exploring ways to reduce the environmental impacts of McDonald's consumer packaging and waste in their restaurant operations Green building design – Enhance McDon ald's strict building standards to incorporate further opportunities for environmental efficiencies and innovation in the design and construction of McDonald's restaurants If R&D centers need to collect some market information and the materials data, can find the internal employees to take responsible on intelligent information collected. Even though, it looks like the costs will be goes high. However, McDonald will less the opportunity of loss and minimizes the fluctuation lead time to ensure the profitability in one stable level. It is indirect to help McDonald decrease the costs. Improve the level of marketing promotion and forecastFor avoid the bullwhip effects and the demand fluctuation by the promotional effects. I think McDonald should improve the level of marketing promotion and forecast. They can hire the promotional designer to plan their activities and promotion. They can base on the holiday and commemoration day to setup the activities and also can design different s eries Mac toys to do the promotion to meet the customers' needs. McDonald also needs to build the technical forecast system and use the reasonable methods to prevent the fluctuation in the sales lead time. McDonald can combine the ;amp;quot;build to order;amp;quot; and ;amp;quot;build to stock;amp;quot; these to system.Make their forecast more accurate and control the bullwhip effects in one small level. Build to stock is frequently considered as an appropriate solution for high volume products where the demand is either seasonal or easily predicted, or both. This model is more nearly about the McDonalds' current situation, because of McDonalds' demand is highly in usually. And by the long history experience McDonald has the ability to do the accurate forecast; however McDonald has to consider their special service -24hours. In the midnight there is only few people choice to buy as their midnight snack. Hence, if they follow the ;amp;quot;build to stock;amp;quot; in the midnight per iod will lead in excess of demand.It will make our costs get waste and cannot provide the fresh and high quality products for the customers who order in the midnight. Some firms build all their products to order while others build them to stock. Build to Order in an automotive context as a demand driven production approach where a product is scheduled and built in response to a confirmed order received for it from a final customer. The final customer refers to a known individual owner and excludes all orders by the original equipment manufacturer OEM, national sales companies [NSC], dealers or point of sales, bulk orders or other intermediaries in the supply chain. Hence, in the McDonalds' midnight service is most closed to these conditions.Given the widespread proliferation of products, there are a number of manufacturers taking a hybrid approach, where some items are built to stock and others are built to order. Hence, I think build these to models combine in the supply chain syst em will help get one sustainable demand and minimize unnecessary loss on costs. Build the direct supply system In MacDonald, there are many direct suppliers to provide the goods and materials that purchase from the indirect suppliers. It will lead the McDonald's costs goes high and the quality of the materials cannot ensure match the standard level. Hence, McDonald can setup the internal direct suppliers.Such as purchase the land to develop the agriculture on planting and farm. They can make the R;amp;D center to take responsible in this part. Go for this way will make McDonald can have one strong control on their materials' quality and also can decrease the lead time with the high costs in the supply chain process. By another way is it will immediate to react to the fluctuation in the marketing. The McDonald's Agricultural Assurance Programme (MAAP) is the tool use to assess the agricultural production standards employed in growing the farm products used in the menu. MAAP covers ou r core agricultural products; including beef, chicken, eggs, ilk, cheese, potatoes, wheat, lettuce, tomatoes and cucumber. The Flagship Farm project builds on our MAAP approach, by identifying some of the progressive farmers in our supply chain that exemplify good practice in their specific area, and are comfortable sharing those good practices. Use this tool to try and ensure the source more products from farms that work to higher standards. Build this direct supply system will contribute to McDonald to monitor and control the quality, safety and sustainability of the raw materials entering the supply chain. Build the decentralized structure By the reason of global integration that McDonalds' market is keeping expand.Build decentralized structure, and the variability of environmental issues across regions, there is no "one size fits all" approach. It will provide the breadth and scope of McDonald's supply chain operations at the same time. Compare with their curre nt business scale, the structure system especial for the supply chain part is more centralize. Hence, it will affect the working efficiency and increase the lead time. Hence, to build the decentralized structure in the supply chain system is necessarily. Firstly, they can build the supply chain information system to take responsible on collect the any feedbacks and intelligent information that stay in the supply chain.Secondly, build the network control system in different regions. Can immediate react on the problems taken in the supply chain. Thirdly, setup the communication center to ensure each hierarchy of supply chain can keep the communication just in time. Moreover, setup the transportation system and emergency center. If taken any problems on the supply chain allocate can change the original plan immediately. Finally, build the supervised network to make sure the safety and quality of the process and materials. Recommendation As far as we are concerned the manager should hav e a clear business philosophy. Supply chain is one very important part especially for the multinational company.The supply chain will decide what products or services of they can offered and which level of sales they can achieve. McDonalds is the famous brand in the fast food industry. Hence, the customers have the high expectation and demand on this brand. Hence, for the future McDonalds it is better to build the global supply chain network. McDonalds can use the advanced electronic tools such as the internet to make all the restaurants share the supply chain information. For different regions it can setup the department to take responsible to manage the problems taken in the supply chain. Normally, the McDonalds' products will have the fluctuation period from the promotion start to finish. And it also effect by the local market and economic environment.Hence, this department can control the market information at any time and do the logistic job to the point. Another way McDonald c an complete the direct suppliers' relation to take the direct controlling on them, less the outsourcing from the external suppliers. It will ensure the materials' quality and also will decrease some costs on transportation and materials' waste. Moreover we think MacDonald can ask the R;amp;D center to research and develop the supply chain, that take care on how to do the right forecast to minimize the fluctuation and how to improve the working effectively? We believe by McDonald's advanced management system they will have the good development on their supply chain in the future. ConclusionIn this report we are mainly talk about the McDonalds' supply chain system that also includes their management process, strategy and implementation work. From the analysis we find some problems on the supply chain work that McDonald needs to challenge. Hence, we try to provide some ideas to help McDonald to solve the related problems on the supply chain management work. Thus, under analysis supply chain part, we mainly describe how supply chain used with a business, and introduce strategy and process in McDonald's. We also have a graph to explain how McDonald's use supply chain and use the real case to analysis how McDonalds uses supply chain in Indian and the reason of why it get success in Indian.Therefore, the objective of this seminar is to make a profound qualitative and quantitative case analysis within the context of sustainable supply and demand chain management. Finally, we try to base on the analysis we have down at before and support some methods to solve them. 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