Paper on “Night” by Elie Wisel

Elie's Spiritual Journey In Elie Wisel's Night, Elie goes through an incredible spiritual change. In the beginning of his book he is striving to become the most devoted Jew he can. This is illustrated by his â€Å"crying because something inside me felt the need to cry† as he was praying in the temple. His devotion to Judism is also shown by his desire to study the Kabbalah. When his father discourages him from studying this â€Å"world of mysticism† Elie begins looking for his own teacher, and he finds Moishe the Beadle. Moishe helps Elie see why he prays and guide him in the teaching of the Kabbalists.One of the first times Elie's faith is tested is when he first gets to Birkenau and sees the crematorium. There people are expecting death yet his father says â€Å"May His name be celebrated and sanctified. † Elie gets mad at his father for saying this, because Elie had an expectation from his devotion to Judism. He expects to have a long life with minimal trials thanks to his devotion. However, when his faith is tested he says: â€Å"For the first time I felt anger rising within me. Why should I sanctify His name? The Almighty and terrible Master of the Universe, chose to be silent.What was there to thank him for? † This shows he is disappointed in God. The Bible says â€Å"give thanks in all circumstances, for this is God's will for you in Christ Jesus† (1 Thessalonians 5:18) Elie's attitude is not thankful and even hating. We see that Elie also feels like God has left Elie and the Jews. In chapter 4 a young boy is hanged from the gallows. As he slips in and out of death someone says: â€Å"For God's sake, where is God? † Elie says â€Å"Where He is? This is where – hanging here from this gallows. † Elie now believes God is dead or has forgotten about His people.His response shows that he has begun to totally disregard God, and even question himself as well as his faith. Elie is upset that God is allowin g the Jews to be slaughtered. â€Å"You have betrayed (the inmates) allowing them to be tortured, slaughtered, gassed, and burned! What do they do? They pray before you! They praise your name! † This statement from chapter 5, during Rosh Hashanah, shows that Elie is definitely mad at God for letting the Holocaust happen. The next two paragraphs show how Elie's faith has been shattered. â€Å"I knew my sins grieved the Almighty so I pleaded for forgiveness. . .But, now I no longer pleaded for anything. . . I was the accuser, God the accused. † These two statements reveal that Elie feels the power of the Holy Spirit to ask for forgiveness, yet he ignores it. He chooses instead to accuse God and to block out His voice. Despite all these times when he has denied God, Elie still begins his Nobel Peace Prize speech with a prayer. He goes on to talk about a small boy (him) that has emerged from the Kingdom of Night, the Holocaust. He said â€Å"A young Jewish boy discovered the Kingdom of Night. I remember his bewilderment, I remember his anguish. It all happened so fast. Elie also talks about his Judism. He tells everyone that his â€Å"First response is to Jewish fears. † He wants everyone to know that he will not stand by as his people are persecuted. As he draws his speech to a close he says, â€Å"Should Israel lose but one war, it would mean her end and ours as well. But I have faith. † This comment as well as his entire speech, shows that Elie has, perhaps, restored his faith in God, despite his bitterness. However, only God knows his heart. Only God knows what that little boy crying in the temple went through, as he traveled through the Kingdom of Night.

Research Paper: Marjane Satrapi Essay

Beset with the unthinkable, the Islamic Revolution defines turbulent times for many Iranians (Tehran). Numerous females including Satrapi were robbed of their social rights due to westernizing and secular efforts (Tehran). In turn, the Islamic Revolution undermined the younger Satrapi’s ability to come to terms with her own identity; nevertheless, she now writes to share her experience with oppression and her later journey towards cultural integration. It is a historical dispute that woman did not have their share of say in the revolutionaries’ political agenda (Mouri). In the months following the Revolution, obligatory hijabs were decreed (Mouri). Girls of every age rank were forced to wear a veil. Several active Iranian female revolutionists discharged into the street protesting what soon became the law of the land. Their male comrades did not offer support believing that the time was not appropriate. Instead, they simply encouraged solidarity with the new government in order to display a united front before their international enemies (Kar). Consequently, wearing hijab became mandatory, and the lack of it was disciplinary (Kar). Satrapi was 10 at the time, experiencing her first instances of Iran’s social and political transformations. (Kutschera). The compulsory hijab eventually assumed a government-sponsored and aggressive position (Kar). Various female and liberal minded organizations were marginalized and strip ped of their supremacy. The regime suppressed these crowds through methods such as coercion, enticements, deportation, and brutal force. Years later, Satrapi was spared the oppression of an Islamic regime at the peak of its worst (Leith). Her lack of unwavering obedience and expressive nature would have caused her immense trouble with government. Thus, afraid she’d be a victim of the regime’s repression and prejudice, her parents sent her to Vienna (Kutschera). Unfortunately, she was challenged with preconceived notions held by Europeans (Leith). While attending a boarding school ran by nuns, Marjane was expelled for calling the chief mother a prostitute when she claimed that Iranians were â€Å"uneducated† (Hattenstone). Marjane’s life eventually plummeted leading her to homelessness, bronchitis, and drug abuse (Hattenstone). Defeated, she escaped the havoc by returning home, ultimately surrendering herself to the lifestyle she once rejected (Hattenstone). Unfortunately, the hijab and restricted style options weren’t Satrapi’s mere concern. Upon her arrival home, Satrapi dealt with more prejudice than she had originally anticipated. She was known as the Western Iranian, which made her cultural transition in Iran especially difficult. Her later diagnosis with depression fostered even more mayhem within her life resulting in suicidal attempts. Her early 20’s were indeed tempestuous times as she struggled to establish and integrate herself into foreign customs. The end of the Islamic Revolution didn’t necessarily mean that the essence of corruption and repression were eradicated. In fact, the bitterness lingered for another 30 years shaping a void for many Iranian women. The marriage age for females was lowered to nine, and they lacked the rights to obtain divorce. Meanwhile, their male counterparts were able to assume full custody of their children, obtain unilateral divorce, and have as many wives as they desired. In all, females received a lot of harsh treatment if they failed abide by the restrictive nature of Islamic rule. For a female foreigner like Satrapi, simply bearing a different style of clothing or thought was enough to galvanize unwanted attention. It was remarkably problematic having to assimilate into a culture she had to escape from in the first place. In the end, Satrapi realized that although Iran is her home, the social oppression outweighed that one factor. She eventually returned to Europe to pursue an art degree and take on the next chapter of her life, Persepolis. Persepolis was written in efforts to share her experience regarding the Islamic regime. It is often a misconception that Iranians were religious fanatics versus being traditional, and for that, Satrapi wrote to bring light and understanding into the situation. She wanted to clarify that what people saw in the news didn’t bear the whole picture. Her other renowned writing projects such as Chickens and Plums and Persepolis II also entail political elements along with personal experiences. It is ultimately her way of preserving an evolutionary truth that could have succumbed had she not taken the time to share. Consequently, Satrapi’s story is now one of the most popular books known for embodying a realistic coming of age story during the Islamic Revolution. She undertakes a realistic portrayal of how private life and public life can be drastically assailed by political upheaval.

Kindness and security Essay

At the end of scene IX, a woman comes outside selling flowers for the dead. This brings back her memories of Belle Reve, but she talks of them out loud as if she is reliving them at that moment. This shows that these memories still haunt her. At the beginning of scene X, Blanche has been drinking for hours after Mitch left. She has been packing and drinking, and is now in the soiled dress. She is still trying to forget what has happened by drinking. She is also talking to herself about a fun time, either in the past or in her head. She is trying to escape the present and go into the past by using alcohol. â€Å"Tremblingly she lifts up the hand mirror for a closer inspection. She catches her breath and slams the mirror face down with such violence that the glass cracks†. This shows that she forgets that it is now the present and she is angry that she is no longer who she was and does not look like who she was. Later in scene X, she tells Stanley about what happened with Mitch, but then she says that he returned with roses to say sorry, and then she told him to go. This is what she would have liked to happen, and maybe she doesn’t realise that it isn’t reality. Earlier in the play she had said; â€Å"I don’t want realism†¦ I want magic. † She also says that she had got a telegram from Shep Huntleigh inviting her on a cruise. Once Stanley tells her this is not true, she sees a ‘grotesque and menacing form’ in the shadow on the wall. This shows that she is not able to cope with the harsh reality, so she makes it up and believes it. In scene X, Blanche is raped by Stanley. After he tells her that he knows about her past, Blanche starts to see strange reflections on the wall and hear weird noises. This shows that her past is directly linked to her seeing things, and also with her fear of her past and Stanley’s dominance over her. It also shows that she cannot cope with her past. In scene XI, it shows Blanche cross fully into madness. She believes that the Doctor coming for her is Shep Huntleigh. When the matron turns up to take her, she lashes out and becomes violent, which she would never have done before as she would have wanted to be seen in a good light. Lastly, when the doctor shows her some kindness, she follows him quietly, as all she wants is kindness and security, even if it is from a stranger.

Case Study on Psalm 101 Term Paper Example | Topics and Well Written Essays - 750 words

Case Study on Psalm 101 - Term Paper Example Historical Analysis Psalm 101 was written â€Å"for the occasion of the enthronement of a Judahite king†3 and the glorification of the Davidic king’s example of virtue and righteousness. In fact, Psalm 101 is known as â€Å"David’s mirror of a monarch†4. It may have actually been written during the time _____________ 1Jerome F. D. Creach, The Destiny of the Righteous in the Psalms (2008): 107. 2James Douglas Grant Dunn, â€Å"God-Talk for a Disillusioned Pilgrim in Psalm 21,† Eerdmas Commentary on the Bible (2003): 413. 3Michael L. Barre, â€Å"The Shifting Forces of Psalm 101,† The Book of Psalms: Composition and Reception, vol. 99 (2005): 206. 4James Luther Mays, â€Å"Psalm 101: The Way of Integrity,† Psalms (1989): 321. when David was sworn in as king over all of Israel, and he wrote this as a pledge of allegiance to God5. This could have then taken place in 1002 BC6. Literacy Background Psalm 101 uses a number of poetic devices in order to convey the message of royal conduct, virtue and integrity. Among these are metonymies like â€Å"my house† in the line â€Å"I will conduct the affairs of my house/ with a blameless heart†7. The word â€Å"house† here does not necessarily mean the house where one lives but rather the whole kingdom that one holds and rules, for it is a king that is assumed to be speaking in Psalm 101. Nevertheless, the use of the word â€Å"house† somehow implies that the king considers his own kingdom as something that is of his immediate responsibility. Another metaphor in Psalm 101 is the line â€Å"I will put to silence†8 as a form of punishment. Putting someone to silence may mean something imposing a punishment on a criminal that will teach him a hard lesion and make him not commit the same wrongdoing ever again. â€Å"Haughty eyes† and â€Å"proud heart†9 are also two other phrases that speak of a person’s character rather meton ymically. Both haughty eyes and a proud heart only mean one thing: pride. This pride is one thing that displeases God, and the fact that this verse on pride _______________ 5Barre, â€Å"The Shifting Focus of Psalm 101, The Book of Psalms: Composition and Reception, volume 99 (2005): 206. 6David M. Carr & Colleen M. Conway, An Introduction to the Bible: Sacred Texts and Imperial Contexts: Composition and Reception (2010): 234. 7Ps. 101:2, New International Version. 8Ps. 101:5, 8. 9Ps. 101:5. on â€Å"slandering [one’s] neighbor in secret†10 implies that those who slander their neighbor are actually proud and haughty people. Nevertheless, the point is clear – haughtiness and pride displeases God. Structural Outline of Psalm 121 The basic structure of Psalm 101 is uneven because there is a problem â€Å"where to mark off its second major division†11. In fact, as discussed by Barre, the second line of verse 2: â€Å"when will you come to me?† does no t seem to be a part of the first or the second stanzas for this particular line is a question of longing while the rest of the first and second stanzas are the king’s promises to God. The first strophe, or verses 1 and 2, is all about the Psalter’s exaltation of the Lord and his desire to live the blameless life. The second strophe, or verses 3 to 5, is all about the description of the negative things that the Psalter or the king himself is supposed to do12. Among the people condemned here are those with faithless (Ps. 101:3), those with â€Å"perverse of heart† (Ps. 101:4), and those who â€Å"slander their neighbor in secret

Racism in Australia Essay Example | Topics and Well Written Essays - 1500 words - 2

Racism in Australia - Essay Example A massive collection of literature now states publicly that Australia is post-colonial; however, it cannot yet be illustrated in this manner although it does have a number of post-colonial components. Ken Gelder and Jane Jacob’s modern ‘Uncanny Australia: Sacredness and Identity in a Postcolonial Nation’, for instance, conceives Australia as post-colonial and determines the current wave of racism as postcolonial racism. However, this conception will no do, for it represses understanding that Australia is in several manners still a colonial society (ibid, 98). The concept of postcolonial may submit to an analysis of colonial structures of power and discourse, or, when portraying a form of society, then to those previous colonies, such as Malaysia, India or Indonesia, that achieved political sovereignty after the Second World War. Yet in connection to migrant societies such as Australia and New Zealand there is no equivalent or definite instance of decolonization. From the perspective of the aforesaid postcolonial societies, Australia is, to borrow Theresa Millard words, â€Å"the last country in the region to be decolonized, the place where the story didn’t end happily, where the colonizers didn’t go home† (Docker & Fischer 2000, 32) Racism is a significant and yet wide-ranging societal dilemma. It has assumed specific forms in societies such as Australia and New Zealand, where substantial flow of immigration and the multicultural foundation of current immigration regulation has led to progressively more racially diverse populations. In the contemporary period, racism in Australia has been mainly talked about during the supposed race debates in the latter part of the twentieth century, related to the ascendance of Pauline Hanson and her One Nation Party. On the other hand, the investigation of racism in the 1990s has been pioneered by cultural

Integrated Marketing Communication Program for Zamda Motors Research Paper

Integrated Marketing Communication Program for Zamda Motors - Research Paper Example Integrated marketing communication is the process of developing and implementing various forms of persuasive communication programs with customers and prospects with a view to influence and directly affects the behavior selected market audience (Percy, p. 6). IMC refers to a careful coordination of various promotional messages including traditional advertising, sales promotions, personal selling, event marketing, public relation etc for marketing a particular product or service with a basic objective of maintaining consistency in information to be conveyed to the prospective customers. Yeshin (p. 14) emphasized that the underlying requirement of integrated marketing communication is to ensure maximum consistency in message being communicated to the public as it forces all aspects of communication programs to deliver a single-minded and unified message to the audience. Weiss stressed that the marketer needs to have graphic consistency and message consistency throughout every communica tion emanating from his organization.  Ã‚   Integrated marketing communication is a strategic tool that helps a marketer plan, design and develop coordinated, systematic and measurable brand communication program with customers, employees and other important stakeholders to ensure short term financial benefits as well as long term brand value.     Marketing mix and IMC In an attempt to prepare an IMC project for Zamda motors, it is worth explaining the concepts of marketing mix to illustrate how various marketing elements of the company are coordinated. Traditionally, the marketing mix comprises of four marketing elements; product, price, place and promotion. Many literatures have suggested adding people, process and physical evidence (Palmer, p. 259).   IMC is related to the promotion mix of marketing mix. Promotion, the fourth element of marketing mix, consists of five sub-elements; they are advertising, consumer promotions, personal selling, direct marketing and public re lation. While planning for an effective marketing communication program, it is highly important to consider evaluating all the four marketing mix and sub-elements of the company in order to carefully coordinate the message to be conveyed to the targeted audience.

The Impact Of Social Networking On Our Daily Lives Essay

The Impact Of Social Networking On Our Daily Lives - Essay Example The paper tells that the development of formal and informal contacts takes place in the social networks, Facebook, Twitter, LinkedIn and Google plus. Statistics show that over 1.2 billion people use Facebook as a social network. Despite the fact that it can be termed by many as the greatest development of the twenty-first century, it is still a high predator against social values, social structures, and moral development. Most people believe firmly that social networks breed more good than evil in society. There are major positive impacts as a result of electronic information exchange. To start with is the promotion and facilitation of competition in trade. This can be achieved through harmonization of business practices, standardization of information, convenience in reaching out to sister companies and the market. Social networks have enabled consumers to maximize their freedom of choice. Organizations can, therefore, win consumers by producing only the best and also having an up t o date integrated informative system. Such as competition enhances economic growth and development. To add further on the impact of social networking to the global economics, millions of people today get employed by social institutions. These employments can be appreciated for alleviating poverty, higher standards of living and the decrease of the dependency ratio. The management of huge organizations can enjoy reduced costs of managing this can mainly be through, ease in channeling of information between and/or among branches, eased supervision, and coordination of decision making in different branches. The wind of technological social networking can also be rewarded for positive impacts on health matters. In the USA for instance, the increasing population of the old people as compared to the decreasing population of young people can be termed as one of the mysteries by the growth and development of social networking, the need of care providence increase with old age. The unavailab ility of young people to provide informal care to the old can be resolved by the use social networks. The people in need of care keep communicating with formal caregivers at the comfort of their homes. On social relations, social networking can enable people to communicate with acquaintances far away from their comfort. People can initiate, maintain and control relationships beyond geographical, political and economic boundaries. Students today can discuss with their colleagues and teachers through social networks. This has led to more products of research and academic performances on related fields. There still a myriad of other positive fruits of social networking ranging from indirect and direct improvements in job seeking, increasing the mobility of labor and taking religion to people yet unreached in the virtual world among many others. On the other hand, social networking can be termed to be a threat to the human society. To begin with, the young people are getting incapacitat ed to communicate on a face to face basis. This deprivation is a threat to the replenishing role entrusted to the family by the society.

Scope of marketing Essay Example | Topics and Well Written Essays - 1500 words

Scope of marketing - Essay Example See graph l Graph I When price is increased, seller would want to sell more because it will be more profitable. However we will find that consumer will buy less because in the increase in price. Consumer may look for substitute product for bread which could be cheaper. While the demand curve goes downward when the price goes up, the reverse happens with the supply curve. In the diagram left, let us take for example that price of bread goes further higher from $3 to $4, the seller will be more than willing to sell at a higher price because it will be more profitable but as shown above demand for the product is low. The effect to seller and employment. The seller cannot afford to sell at lower price because it will incur losses. At this point, the seller will think of ways to cut on the cost of production. One of these is to reduce the number of personnel employed in the bakery. If the reduction of employment happens to all the bakeries in the country, the magnitude of unemployment wil l be another problem of the economy. How to increase demand. If the price increase is inevitable, there are ways to increase demand for the product. One way is to do a little market in tricks. A bakery in our place created the interest of customers when it announced a big sales discount on breads before closing the store. It may also work if you use catchy phrases like â€Å"limited supply only†, or perhaps by extending extra services to customers. Things may work well if you sell the brand to customers to gain loyalty. Emphasize on the convenience of eating bread because you can take bread anywhere like making it into sandwiches and eat it as against rice that needs a setting first. 2. The marketing of the product becomes difficult even when there is enough supply because of some factors, such as consumer preferences and expectations. Let us remember that there are available substitutes for the product, and so when the price of bread becomes too high, consumer will think of ways to economize, for example, rice or cereals for breakfast. Substitute goods can be used in place of another, corn or beans perhaps. And maybe the best argument for this is the price. The price is the best indicator for demand. Their demand for bread decreases because consumers economize on their consumption. 3. Potential market. Potential market is a set of consumers who have expressed a desire for the product or market offer. Potential market means a set of consumers who profess some level of interest in a designed market offer. (Lake, Laura n.d. ) Available market. It is differentiated from potential market, because available market means potential costumers qualified on the basis of his/her buying authority, and willingness to buy. By this we make a segmentation of consumers by classifying them into income groups. Target market. Target market has similarity of approach with available market because here, the marketer focuses on a specific market. But the difference is that th e marketer does not exclude people who do not fit into the criteria from buying the product. . For example, our company could choose to market to homeowners between the ages of 35-65 with incomes of $150,000+ in certain area in California. To classify the market further, the company could choose homeowners who are renting, or do not own a house and lot. When we have a defined market, it is easier to market the company ,for example, in defining our target market, we will take into consideration not only those who have the need for the condominium but

Exercising Facilities at the Workplace Coursework

Exercising Facilities at the Workplace - Coursework Example This is more than a third of the population and excludes children and teens. The report further states that in 2008 alone, $147 billion was spent on obesity-related health complications and that obese people were spending at least $1400 more on medication than their normal counterparts. As highlighted by the above statistics, many Americans are not exercising as they should. They are leading unhealthy lives and exposing themselves to obesity-related health risks such as cancer, heart diseases, and type 2 diabetes. I formulated this research to investigate the advantages of setting up exercise facilities at workplaces and also to come up with ways of encouraging people to regularly visit them. This will reduce the obesity rate in the country and the health risks associated with it. I recently witnessed two colleagues discussing a move by their company management to set up a physical fitness facility at the company’s premises to encourage workers to live healthy lifestyles. I was struck most by the agility and enthusiasm that the two exuberated as they discussed the matter. Prior to this incident, I had never envisioned a gym within a working premise. Fitness sections should be constructed in every workplace as a way to encourage people to exercise regularly. The management will, therefore, be forced to allow workers to exercise during working days since most of them will be unwilling to show up at work during the weekends. However, the sessions will only be possible during off-peak hours such as lunch breaks and in the evenings when everyone is breaking for home.

Globalization & new trend Essay Example for Free

Globalization new trend Essay Globalization is the hip and new trend when the discussion focuses on certain social aspects like technology, economy, business, commerce, media, entertainment, sports and communication. This is owed generally to the impact of globalization to the way individuals live in the modern day, 21st century world. Globalization is the idea that individuals can reach each other despite geographical and other boundaries that made globalization impossible before and kept life strictly local or regionalized. With the entry of the trend of globalization, the world has embraced a new concept of the world which is now closely interlinked, countries acting like small communities that houses citizens that can freely interact with citizens of another countries in real time despite the thousand miles of separation and the difference in time zones. Many believed that globalization is generally a good idea – viewers in China can watch the National Basketball Association Finals game real time, while students in Pakistan, Australia and Greenland can talk with each other simultaneously via the use of the Internet. Banking became flexible and ceased to be country-centric, and trade and commerce saw a bigger opened door that pitted international and local businessmen in a toe-to-toe battle since globalization in trade and commerce commenced. But not all of the effects of the globalization is viewed as a very positive spin on things. Everyone has caught the globalization bug, and to make sure that they do not get left behind, the street gangs of the United States of America has also stepped up and made important restructuring steps to ensure that the operation of their specific gangs transcends localized action. The street gangs of the US has gone global, and why not? As much as it is a peer group that grows because of the fulfilment of what street gangs promises to provide its members, affiliates and partners in a personal level (affinity, protection, a sense of belonging and brotherhood, etc), these same street gangs of US are also thriving because of their role in local (and now, global) albeit sometimes illegal economy. What does it mean to have a US street gang globalized? It does not directly mean that these gangs establish branches outside of US territory, say for example, Crips-China or Bloods-South Korea: this idea is at worst preposterous since the very core idea of the formation of street gangs is the creation of a self imposed fiefdom over a particular neighbourhood which they consider as their turf, the seat of their power. The creation of branches or extensions in other places or other countries will make these loosely structured gangs akin to the rigid structuring of legitimate fraternities, which they are from. While it is not far fetched that the idea of branching out happened to any of the street gangs in the US sooner or later, the globalization of these gangs is not merely defined or limited using this particular precept: they become globalized once their ‘operation’ ceases to be limited to localized action, distribution and supply pipeline construction; they become globalized when they maximize and utilize any and all available technology so that they connect with other gangs and similar entities across the globe; they become globalized when their existence becomes a part of pop culture or socially shared common knowledge even in places they haven’t even been before, due mainly to the role of mass media and how gangs are always included in entertainment materials beamed and telecast in different parts of the world, introducing them to this kind of social strata; they become globalized when their status improves to that of global prestige and renown. Klein (2001) supports the thinking of the natural course of pattern of growth of local US street gangs going outward, saying that we have exported our American street gang culture abroad and adding that there are Crips in the Netherlands and that the particular forms of European gangs seem similar to those to be found in the United States (pg 237). These copycat street gangs followed the same US street gang roles in their own countries, doing their part in their part of the world while US street gangs did theirs in America. Schaeffer (2002) said that foreign mafias were based close to drug supplies but far from US government prosecutors. This meant they were better placed to obtain drugs and evade the law, particularly since government authority was weak in their host countries. There were also able to establish connections with young, aggressive street gangs based in US immigrant communities (pg 356). The Triggers of Globalization – Like all of the other aspects of life affected by the entry of globalization, these street gangs did not just go global by itself; instead there were external triggers that acted as catalyst towards the change that these gangs experienced from being local entities to global participants. The triggers prompted the change; they allowed the gang members to see the potential and possibility of going global, in effect selling the idea of globalisation to these groups and enforcing the compulsory change at the same time. Some of these triggers include internet, telecommunications infrastructure, music, written media and movies. More and more people are becoming more cognizant of these gangs and how they work, and many impressionable kids who want to emulate the characteristics of the gang members utilize the internet for information. Even the amount of related literature available about US street gangs is voluminous, owing to the fact that street gangs and their lives and actions has been intensively chronicled by news as well as academic studies resulting to written works published both via the Internet and traditionally. Even in popular movies, music videos and television shows, US street gangs have already earned a niche as a particular group present in the modern day setting. These allowed the US street gangs to earn international notoriety and fame, and at the same time advertise themselves to the worldwide audience. At some point, these tools blew the US street gangs out of the proportion – they were overrated but criminal organizations put them inside their operations, and the resulting globalized popularity made law enforcement efforts versus street gangs in the country more stringent and strict. Conclusion – Globalization is a freight train that bumps off anyone that stands in the way, and street gangs in the US will not be exempted from the impact of globalization. Not that these gangs considers this as a bad thing to happen to them; its just that globalization imposed itself upon these gangs and not the other way around, globalization dictating the terms to which street gangs made itself amenable too, in exchange for effects that made US street gangs see more than one reason to thank globalization. Something happened to US street gangs, and that is globalization, and like any other social aspect affected by globalization, the US street gangs are changing and metamorphosing – for one, they are far from the ethos of old-school street gangs which exist solely to establish and maintain their fiefdom and establish a social status quo to their liking, particularly those under the blanket of underground and subculture worlds where sin and city merges. Now, street gangs are more business minded; they make themselves effective business entities not by power dressing nor by publicity campaign, but by the use of the only remnant of the old street gang type, a feature still found in the new and globalized street gang – violence, raw power and intimidation. The neighbourhood is now not merely a place they fight for group pride and bragging rights; it has become more important to them because it is an important section of the global pipeline to which their operation and existence depend, may it be drugs, counterfeit money, small arms, black market technology, intelligence, prostitutes, automobiles, gambling etc. Looking at the history of street gangs, it is quite predictable that such international networks would be developed sooner or later, and it is found in the very nature of the creation of street gangs. Going back to the time when the US is still starting to become a new place in the world where people can live, many different individuals with varying ethnicities and cultural background flocked the country. Naturally, there will be groups that will be dominant over the other, and there will be minority groups whose members will soon try to assimilate with those of their own ‘kind’. These are a fairly tribal instinct. Soon, the disharmony that exists between the ruling majority and the minority will become intolerable that a new group will try (and will either succeed or fail) in usurping the former majority group. This will be the cycle inside the society, and those who will grow up will find these affiliations necessary for self preservation. This is the formula that created all African-American street gangs, all Latino street gangs, all Chinese-American street gangs, all Japanese-American street gangs, etc. Soon, these groups with lineage in other countries beside America will be reconnected with their home country, and being American-Japanese, American-Chinese, and American-Mexican allows for the creation of a connection between these two countries. What the street gangs do in the US will be offered in the country where they have an affiliation to (i. e. the Latin Kings participating in drugs, guns and prostitution operations undertaken by Mexican or even Colombian crime lords, the street gangs acting as pawns and small, localized lords representing big, transnational criminal organizations). Even the transformation is natural; street gangs is as much a separate and independent type of social group as it is an integral part in the growth and regression phases of criminal groups that were once street gangs that become powerful criminal organizations and regressed back to becoming small, street gangs. Huff (1996) comments, For decades, very few gangs have evolved from adolescent street gangs into adult criminal organizations (pg 74), while for Repetto (2006), these groups have the tendency sooner or later to experience regressing from sophisticated criminal cartels back to street gangs (pg 9). References: Reppetto, Thomas. (2006). Bringing Down the Mob: The War Against the American Mafia. Henry Holt Company, Incorporated. Ronald, Huff C. (1996). Gangs in America. University of Michigan. Sage Publications. Ronald , Huff C. (November 2001). Gangs in America III. SAGE Publications. Schaeffer, Robert K. (January 2002). Understanding Globalization: The Social Consequences of Political, Economic, and Environmental Change. Rowman Littlefield Publishers, Inc.

Business Plans For Entrepreneurs

Business Plans For Entrepreneurs Introduction In todays environment, the business plan is the entrepreneurs most important document when setting up a new business. Without the help of a well-designed and well- presented business plan the entrepreneur will find it very difficult to express its business goals or secure financing. Without a business plan, it is almost impossible for someone to take your business idea seriously or even consider investing in it. Because this thesis is about setting up a business plan for the start-up of a new kind of social network, we will first start with an overview about the concept business plan throughout the literature. In this literature study the term business plan is defined as well as the main functions of the business plan followed by an overview of the typical structure of the business plan. Furthermore, a problem discussion on the topic business plan in the literature is displayed. In the next part the main focus will lay on the composition of the financial plan. Subsequently, in the section Location Based Social Network a brief explanation is given about LBSN to give the reader an idea about what the business idea is all about. An entrepreneur willing to start his own enterprise stands before a lot of obstacles. Building up a company does not happen over one night. Theoretical framework Introduction There was a time that entrepreneurs only had to write a letter to propose their business idea and send it to some investors to secure funding. Nowadays, investors are far more demanding and expect a higher level of expertise and preparation from the entrepreneurs they choose to fund. Kleiner (2007), a legendary venture capitalist states that when examining a proposal, investors want to see much more than just a good idea and a bright young man or woman: they want to see a business plan showing that the concept has been thoroughly assessed and that the entrepreneur has carefully thought through the issues for taking the necessary steps of taking the idea and transform it into a successful company.  [1]   The emergence of the business plan The term business plan is a word that found its origin during the Second World War period. Back then it was mostly used to define the long term strategies of big firms. The Business Plan was a highly confidential document and was only exposed to a very limited audience. During the 80s the term business plan became more popular and it was then that the first articles appeared discussing the issues behind the business plan. From that decade on, the term business plan was mainly used to indicate the start-up of new and emerging companies. (Karlsson, 2005)  [2]. This may be the reason that when the term business plan is mentioned the first image that crosses peoples minds is the start-up business, which has not to be especially so because The Ernst and Young Business Guide (1987) points out that even established firms can have formal written business plans to determine or evaluate the accomplishment of business goals. Definition of a Business Plan The literature on the topic business plans is awash with information and offers a lot of definitions.. Essentially these definitions have all the same meanings. Abrams Barrow (2005) define the business plan as a roadmap to the companys targeted destination. Ideally, it enables the entrepreneur to get from the basic business concepts to a healthy, successful business. Barringer (2009) describe it as a written document that carefully explains every internal and external aspects of a new venture (Barringer, 2009, p. 1) The format of the business plan We can distinct three main factors throughout literature from which the BP structure will manly depend. To begin with, the format of the business plan will mainly depend on the purpose for which the BP is elaborated. For instance Barringer (2008) states that a BP established for a start-up company to investigate the feasibility of the venture may somewhat differ from that of a business in expansion that wants to evaluate the accomplishment of the business goals. For example, a start-up firm will not be able to dwell much about the companys history or past successes. Further, Mason and Stark (2004) argue that whether the entrepreneur is pursuing capital from a bank, a business angel or even a venture capitalist, the format of the business plan should be adapted accordingly. So we can conclude that depending on the firms level of development or on what purpose the business plan serves, i.e. to raise capital or for internal purposes, the emphasis on the topics will be different and the format of BP will vary accordingly. Functions of the BP The academic literature provides an abundance of information on the topic: functions of the BP. A single search with GoogleTM Scholar found 2.3 million hits for terms function* AND business plan*. After going through books and relevant literature we can differentiate internal as well external uses for the business plan. External purposes Raising finance: Most of the time when people think about the reason why a business plan is written, the first thing that pops up in their head is to raise money. It is a fact that most lenders or investors will not put money into a business without first seeing the actual business plan self. If the purpose of the bp is indeed to raise finance, its test will be how much interest it can generate from reviewers in as little time as possible and ultimately how much money it can attract from investors. Attracting Human Capital Zetterberg (2004) assigns another interesting external function to the business plan: it can also be used as a tool for attracting human capital. It is not uncommon that a potential employee wants to see the companys business plan before making a decision whether joining or not. Internal purposes It seems very unlikely that the sole purpose of a business plan is only that of a fund raising device. Instead, Abrams and Barrow (2005) argue that the business plan has a lot of intrinsic value. The authors of the Business Plan Guide Plan for start-up companies also support this theorem that while developing the business plan has chance to take advantage of two big opportunities: Marketing plan First of all, it gives the entrepreneur the opportunity to learn about the industry and the market. When writing a business plan the entrepreneur will have to go to the process of writing a marketing plan. This should give the entrepreneur some valuable insights in who the most important competitors are, who will be his main customer, and also facts about the industry like for example, the market restrictions, market size, and so on. Internal planning doc. Secondly it can be used as an internal planning document. Developing a business plan enables the entrepreneur to make the vital business decisions that enable the entrepreneur to focus on his activities and maximize his resources. Immers, while developing the business plan, one will increase the understanding of the many forces that have an impact on your businesss success, which in turn will give a stronger sense of control. Like for example understanding the financial aspects of the business including break-even and cash flow requirements. It is also interesting to note that a business plan can be used within different timeframes. First of all it can be used to determine the Viability of a Future Business Allen et al. (2006) describe the BP as a plan which can be used to develop ideas about how the business should be conducted. According to the authors, the entrepreneurs have, by investigating all the different aspects of the venture, such as finance and marketing,  the chance to make mistakes on paper rather than making them in the real world and refine their strategies accordingly. Determine/Evaluate the Accomplishment of the Business Goals Secondly, Schultz et al. (1987) point out that a business plan can be a retrospective tool, against which a businessperson can assess a companys actual performance over time. For example, the financial part of a business plan can be used as the basis for an operating budget, and can be monitored carefully to see how closely the business is sticking to that budget. In this point of view, the plan should be used as the basis for a new plan. After some time has elapsed, the business plan should be re-examined to see if the company has accomplished its business goals and if necessary needs redirection. To write or not to write a business plan / The relationship between Pre-start-up Formal Business Plans and Post-start-up Performance The opinions on the topic whether a business plan is a useful document or whether it is more a waste of time are not unanimous throughout the literature. Despite a lot of researches that have been conducted within this field, the findings from studies that examined whether there is a relationship between the pre-start-up formal business plan and the post-start-up efficiency of the company are not consistent throughout the literature. The word efficiency in this particular circumstance means that it has not been proved that the Business Plan will help a new venture in succeeding. Some studies claim that they found no relationship between a formal written BP and performance. For example: Does formal business planning enhance the performance of new ventures? (Lumpkin et al. 1998) This study examined the relation between planning and performance among 94 firms of which 54 new entrants. Results suggest that new startup companies who use formal written business plans fail to outperform those who dont. Of course there are a lot more factors outside writing a business plan playing a role in the future success of the firm. Initially raised capital, experience of the entrepreneurs, used business model, the age of the venture, are just a few to be named. Recent studies conducted by Lange et al. (2007) took all these factors into account and examined whether pre-start up business planning affects the subsequent post-start-up performance of the new enterprise. Their dataset contained 116 Babson College alums graduated between 1985 and 2003 that started a new business since graduating. From the results of the study it appeared that there is no difference in performance between new ventures that started with a written business plan and those who chose not to write one. Of course one could argue that the studied dataset has a few limitations. First of all the dataset only comprises ventures started by Babson College which is somewhat limited and will compromise the external validity. It will be difficult to generalize the findings of this study to the rest of the start-up ventures in business world. However, there are benefits at this bounded dataset: the respondents have similar educations. This will limit and take into account the influence from the independent variable, education. On the other hand the taken sample frame is randomized and longitudinal which will benefit the internal validity. This means that the research design allows to formulate a correct answer to the proposed hypothesis. From their findings Lange et al.(2007) suggest that unless a would-be entrepreneur needs to raise substantial start-up capital from institutional investors or business angels, there is no compelling reason to write a detailed business plan before opening a new business. Instead, the authors suggest that entrepreneurs should make financial projections, especially cash flow. It means that they should look at expected sales revenue and operating costs including material, labor and capital assets and open their business. That advice implies that they should do business planning but not write formal plans before starting their businesses. Then, if their business grows and needs external funding, they will be able to write a business plan that is more persuasive. In contrast to the studies from Lumpkin et al. and Lange et al. , some studies have shown that planning does go together with the success and growth of new ventures. Ford et al. (2003) conducted a study of 800 randomly selected American nascent companies and found a significant positive correlation between the degree of business planning formality and financial results in year 1 and 2. Liang and Gartner (2005) found, they found that the chances for survival of ventures in an uncertain financial and competitive environment was more likely when they engaged in planning in the early stage of the start-up activities. And that ventures were more likely to continue their activities if they started to plan late in the stage of start-up activities in a certain financial and competitive environment. For now, we will leave the discussion aside whether causality exists between writing a BP and the success of the venture and move on to asking ourselves why so many entrepreneurs bother to write the business plan. Many business people or entrepreneurs defend that the time that is needed to produce a formal written BP, would be better spent on pushing the new venture forward instead of writing a plan that no one will read. (Allen 2006) This might be true if we take into consideration that the venture capitalist or the firms that provide finance to businesses receive piles and piles of business plans and have no time to read them all. In fact, very few entrepreneurs have access to formal venture capital at the moment they launch their businesses. Bygrave and Hunt (2004), for example, estimate that in the US, fewer than one in ten thousand new ventures has the privilege to receive their financial funds of a venture capitalist. This is very rare, especially for the USA which has more than two-thirds of the total venture capital in the entire world. This means that receiving capital from VCs is by far the rarest form of funding. So why then go so many entrepreneurs through the process of writing business plans if the main objective of their plan is to secure funding from a venture capitalist and they know that they will almost always come up empty handed? One of the reasons may be that other sources of financial funding such as banks, business angels, equity investors require written business plans too. Another explanation could be that they write the plan for internal reasons. Although writing a business plan is a very laborious task and it takes typically several weeks to finish it could avoid costly, perhaps disastrous, mistakes later thanks to the planning process that helps the entrepreneur think through things thoroughly. (business plan guide 4 start ups) Furthermore, it is a fact that if you want your BP to be noticed by investors, the chance is greater if you get a personal introduction, instead of approaching them on your own (Barringer, 2008). This is definitely the case for all businesses in China. If you want to look for capital, or even if you just want to do business, you will need Guanxi. Guanxi literally means relationships. Since Confucius set-out the basic relationship rules 2000 years ago this has become the basis for conducting succesfull business in China. The reality is that the majority of Chinese people wont trust and will not do business with people that are not part of their Guanxi. If you win the confidence of a chinese business relation, he will be part of your Guaxi network and will be happy to do business or introduce you to other acquintances or information sources, thus expanding your Guanxi network. Seligman (2005) points out that it has been generally known for centuries that businesses in China with a widely developed Guanxi network are more succesful than those with a limited or no network. We conclude that is not about having a good or a bad business plan per se to secure finance but more about knowing the right people. This is why startup businesses have the disadvantage over established firms because they may not have such contacts. Anyway, a lot of authors recommend to do write the business plan because for the internal and external value that lies within the plan. Abrams and Barrow (2005) state that a good business plan for a sound business concept not only helps achieving the business goals, it also lets you save time and money by focusing on your business activities, giving you more control over your finances, marketing, and daily operations, and helps you raise the capital you need. Or as Kleiner (2004), a legendary venture capitalist states: Even if you have all the money you need, you still need a business plan. A plan shows how youll run a business. Without a plan, you dont know where youre going, and you cant measure your progress.

Building Maintenance Review for University

Building Maintenance Review for University Strategy As Plymouth University strives to distinguish its legacy through excellence in facility offerings, the maintenance of such structures becomes an essential part of the strategy. Refurbishment has already been undertaken across the campus in the past five years, as major additions and facelifts have offered dimension and expanded capabilities for an expanding student and faculty body. Ultimately in the preservation of this legacy, a proactive revision to campus maintenance is needed, one which will ensure that the lifecycle costs of the multiple structures are limited and appropriate. Reactionary maintenance programmes dramatically detract from such principles; therefore, by following the programmed outlined herein, officials will effectively navigate the broad spectrum of repair and maintenance projects which will develop in the coming decades. Exemplary of campus revisions in the past several years, perhaps the most noticeable addition has been that of the Roland Levinsky building. A remarkable new structure boasting 12,711m2 of spatial area and housing an expanded Faculty of the Arts, this building is representative of all that the university plans for the future of the campus faà §ade and its legacy. These developments include meritorious architecture, active facility management, and long term preservation techniques as structural retention among both new and historic participants becomes an essential part of the long term process. Supplemental rehabilitations and expansions have included the Rolle Building development and the Nacy Astor building programme. A combined total area of over 11,000 m2, these two structures represent a campus evolution which retains history while at the same time, boasts a progressive vision. Incorporating new student housing and offers substantial revisions to common areas, sports facilities, and office space, the maintenance of such facilities will become a pivotal role in the university reputation for quality and consistency. To define appropriate and effective maintenance strategies, it become essential to identify the structural frailties which will be encountered over the coming years. A case study conducted of homes in the Midlands area determined that the predominant cause of structural deterioration is underground movement and shifting, while material defects and superstructure decay fill in the remaining sources.[1] Recognising that such variables are essential to maintenance of a building’s lifecycle directs the maintenance programme towards structural components, specifically those of the super and substructures and their material integrity. In considering that maintaining only such areas would not fully integrate the much broader aesthetic and range of functional components within university buildings, there are other factors which must be considered as well. Similar surveys and studies have identified inadequacy defects within the structure itself which stem from roofing failure (42.9%), walls and column deficiencies (21.2%), lintel failure (18.5), and beam and joist overloading (17.5%).[2] These components broaden the scope of maintenance operations; however, recognition of their frailties and the potential for system-wide failure given component collapse enables maintenance crews to seriously consider structural deviance and proactively reform and refurbish according to the prescribed strategy. Determining which areas will offer the greatest challenge and thereby warrant the most attention becomes a more difficult task. Material defects are also of considerable concern when designing a maintenance programme, as deterioration stemming from biological, chemical, and physical attack can substantially reduce the longevity of a structure and dramatically increase long term maintenance costs.[3] Understanding that while new structures may incorporate the most advanced materials and construction techniques, recognition of material failure, could highlight additional system deviance such as elemental concerns that undermine functional operation of the building. Similarly, within historic campus structures, the potential for material deterioration is substantially higher, detracting from longevity and reducing functionality without proactive initiatives. Perhaps the most substantial concern given the prevalence of inclement weather, identifying key seepage points and wet areas will assist maintenance crews in stopping problems before they increase in both cost and severity. The maintenance cost of wet areas within a building’s substructure can extract between 35 and 50% of a building’s annual maintenance cost, in spite of their limited area occupation (10% in most cases).[4] Within the structural elements which are contained in wet areas, studies have demonstrated that there are three main causes of system failure, highlighting water leakages, corrosion of pipes, and the spalling of concrete as substantial modes of foundation decay.[5] From this perspective, regular maintenance and constant evaluation of wet area structures will also be an essential part of the maintenance programme. The team involved in such initiatives must be one of substantial talent, including abilities directly related to those concerns which will most occupy their time, including routine building maintenance, minor construction, repair, and general upkeep. An in-house team whose number is dictated by the scope of the short term maintenance programme should be able to assume the role of daily operator in terms of duties such as light bulb replacement, leak management in pipe couplings, plumbing blockage, door hinge failure, minor boiler issues, tap washer changes, sign erection, and a host of other duties. Along these lines, internal team members must be coached in awareness faculties, ensuring that they can recognise and act when presented with system frailties or structural deviance. Such identification should include slipped tiling, dampness and wet areas, unnatural ageing, rot or mould, cracking, discolouration, and many other signs that the integrity of each building is being negativel y affected by some element. These in house participants should also be versed in decoration and design principles, enabling their participation in an ongoing aesthetic awareness programme where they adjust and alter the decorum to suit university objectives. In spite of the high costs associated with emergency repairs, the best maintenance programme cannot prevent their incidence; therefore maintenance contracts must be designed to ensure cost effectiveness while at the same time encourage a rapid response time. Such partnerships should entail a specific cost basis dependent on the required task, and revolve around a long term relationship in which the maintenance contractors become familiar with the university. A twenty-four hour guideline should be in place for response rates; however, given a major system failure such as a boiler break or plumbing backup, emergency teams must be immediately available. The maintenance programme will entail a rotation of short, medium, and long term tasks, each assigned to either an in-house participant or contracted to an external maintenance team. As these responsibilities happen at regular intervals, long term contracts can remain in place on a specific rotation to ensure that participants are acting proactively and in accordance with the programme needs, not reaction based hiring. Teams should be qualified according to skill set and appropriateness for the stage of the maintenance programme, ensuring that contractor responsibilities do not exceed their scope of normal operation. As structural and systematic problems are identified during the regular review periods and daily operations, maintenance teams must recognise the severity of the damage or wear on the structure and inform a supervisory team of their findings. From this control position, the team will either instruct on internal repair or will hire out the duty to an outside firm. Managin g costs through the maintenance chain will ensure that the university meets their long term cost objectives and yet remains active in the scope of their building maintenance. Maintenance Policy Review To develop an effective maintenance programme, the university must adopt a perspective of preventative maintenance, one which while often perceived as costly in the short term, will dramatically reduce the systematic failure in the long term. Holmes and Droop (1982) recognised that periodic maintenance is most often directed according to budget instead of aligning with the needs of the building in question.[6] As university expenditure expectations are oftentimes maligned with real working scenarios, the determination of a predictive budget and maintenance policy will enable referral and discussion to be directed towards a proactive scenario. The reality is that instead of developing a systematic maintenance framework, decision makers will often choose to weigh budgeting concerns against the severity of the needed service prior to attempting any form of work.[7] Maintenance of a university campus is not about severity or reactionist tendencies. Instead, the maintenance of school faci lities must be directed towards a long term focus of preservation and conservation, ensuring that sustainability is an ultimate objective. The following charts detail the short, medium, and long term focus through which maintenance projects will directly reduce the overall cost basis for renovation and repair over the life of school structures. The representative building is the Reynolds Building, although this plan could be repositioned for any of the many structures on campus with minimal adjustment. In spite of the fact that the costing data is only a general estimate, it places into perspective just how overwhelming major projects can be. Therefore, following a set maintenance plan and integrating professional labour to ensure its validity will enable the university to reduce costs and adequately maintain their diverse structural offering. It should be noted that all three sections contain a complete interior and exterior survey during which any potential problems are identified long before they become emergency repairs. Such analyses should be performed by a licensed surveyor and entail differing levels of comprehensiveness according to the length of time in between reviews. This process is essential to the preventative maintenance scheme of the university, as in spite of other review, the educated perspective of the surveyor could catch concerns before they escalate into much larger challenges. The relatively low cost of this process would be escalated if problems were found; however, the overall long term savings due to a proactive methodology is substantial Short Term Costs The following chart details the short term maintenance costs which will enhance the overall operations of university buildings while at the same time ensure that major systems are checked and repaired prior to major collapse. For the purpose of this plan, short term can be considered a one to two year variable in which the repetition of action is essential to preventative techniques. Each of these segments will not individually contribute to costly renovations; however, when considered as a unit, the cost basis for rehabilitating a distressed structure would be substantial and should be avoided at all costs. Primary Systems Maintenance To begin to exploit the systems which most influence the structural security and stability of a building, a composite of form and function must be evaluated and long term costs prohibited. The key systems within the university building structures include heating and cooling systems, gutters and down pipes and fire protection tools. Aligning these systems around a schedule of regular repair will elongate the life of these instrumental participants and ensure that building stability is upheld. The consideration within this model for gutters and down pipes as essential modes of preservation is directly due to the nature of groundwater seepage and runoff. In order to ensure a long lifecycle for each structure, the water diversion systems must be intimately linked to a maintenance schedule. By cleaning on a 6 month frequency, maintenance technicians are ensuring that any foreign debris that might have filled those units, particularly during the Autumn season, is removed prior to more wet and rain-filled weather. Secondly, ensuring that heating and cooling systems operate at maximum efficiency over their lifecycle assists the university budget on many levels. First and foremost, efficiency measures reduce the overall energy costs associated with maintaining an appropriate temperature within the structure. As global concern regarding energy usage continues to overwhelm headlines and Parliamentary initiatives, complying with social and political expectations places the university at the forefront of ‘green’ supporters. Alternately, when considering the costs of unit replacement in comparison with the minor costs of unit overhaul and monitoring, the potential for unforeseen budgeting problems is very prevalent. Through preventative maintenance on these units which includes a cleaning of the ducts and system components in addition to oiling the motor and replacing belts, the university will ensure that systems operate at extreme efficiency. This maintenance should be done in accordan ce with season frequencies, including the Winter and Summer seasons during which units will be taxed to their maximum capacity. Secondary Systems Maintenance Within the scope of this maintenance schedule, there are other systems which are essential for appropriate functioning of building operations as well as those, that if not well maintained, can cause higher long term costs for the university. Lighting, weather proofing, and drainage are all within this category, and although their functions can easily be considered a primary concern to daily campus life, their long term impact on the university budget is limited in the scope of material costs and lifecycle. Lighting replacement and repair is an essential step to ensuring that daily operations are performed in an attractive and well supplied environment, encouraging patrons to continue their use of university facilities. When replacing bulbs within a regular cycle, maintenance crews are identifying any faults within the lighting system which could turn into critical electrical failure at a later date. Similarly, the replacement of bulbs enables the most efficient and environmentally friendly units to be placed into rotation at regular intervals. This expected maintenance will need to be altered according to technological advances and lifecycle. Within the whole life cost cycle of a structure, the potential for inclement weather and more importantly, the failure of structural systems to prevent penetration by this weather, can dramatically reduce the longevity and efficiency of a building. Therefore, checking the weather stripping and ensuring that all door and window seals function appropriately ensures that time sensitive erosion and wear on the structure does not occur. This maintenance also ensures that the crew evaluates a variety of key entry and exit points for rodent or insect incursions and eliminates the potential for such future problems. Finally, within the secondary modes of short term maintenance, drainage systems are an oft ignored reactive form of maintenance which, when properly maintained, can substantially contribute to structure longevity and limit the propensity for future problems. Ensuring that the proper flow of waste waters away from the building is regular and consistent eliminates the costly reactive calls to plumbing contractors after emergency situations have dictated refurbishment. Similarly, proactive evaluation of this system offers plumbers the opportunity to note any potential cracks, fissures, or weak points within the piping system and ensure that all drive mechanisms are appropriately synced for efficient operation. Short Term Maintenance Item Description Frequency Additional Equipment Anticip. Cost Notes Gutters Cleaning and debris removal 6 Months (After Autumn/Spring) Scaffolding  £270.00 Price Includes Scaffolding Down Pipes Cleaning and debris removal 6 Months (After Autumn/Spring) Scaffolding Included in Gutter Cost Price Includes Scaffolding Fire Equipment System evaluation, recharge, and certification 3 Months (Seasonal) Replacement Extingusihers  £180.00 Price includes system certification Heating System System evaluation, vent cleaning and tubing refurbish (As Needed) 6 Months (Prior to Winter and After Summer) Ladder, Replacement Parts  £240.00 Price includes cleaning Fire/Smoke Alarms Check batteries, test function, and replace if needed 3 Months (Seasonal) Replacement alarm  £115.00 Indicates replacement Cooling System System Evaluation, recharge, system cleaning (6 Months Prior to Summer and After Winter) Ladder, Replacement Parts  £310.00 Includes Recharge Lighting Light bulb replacement, system overhaul as needed Monthly as Needed, 6 months for major systems Ladder, Replacement Bulbs, Replacement Housing  £85.00 Includes Replacement of bulbs at 6 month interval Weather proofing Reapply stripping to interior and exterior door and window seals Anuual (Prior to Winter) Weather Stripping, Sealant  £110.00 Includes replacement throughout building Windows Cleaned, debris removed, function certified 3 Months (Seasonal) Ladder, Scaffolding  £270.00 Includes Cleaning and scaffolding rental Drainage Analysis All drains inspected for free flow action and plumbing repaired as needed Annual (Prior to Summer) Snaking system, chemical unblock system  £320.00 Includes Cleaning of problem areas Interior Eval Full analysis of problem areas and survey of interior Annual (Prior to Spring) Ladder  £180.00 Full inspection Exterior Eval Full analysis of problem areas and survey of exterior (Includes ground variance and nearby incidences) Annual (After Autum) Ladder  £180.00 Full inspection TOTAL ANNUAL COST  £2,260.00 Medium Term The medium term responsibilities offer an ideal time frame for replacement and refurbishment that includes more substantial, and generally, more costly repairs than those attempted in the short term. The expectation remains that any problem which arises during routine inspections must be dealt with according to the needs of the university, not the maintenance schedule or proposed budget. Through adherence to this strategy throughout the whole life costing of the structure, quality will be maintained and the overall lifecycle costs will be reduced. Primary Systems Maintenance The primary systems evaluated during the medium term are directly related to the essential operations of the structure, including those systems which can debilitate and detract from the consistent workings of the building, including the boiler, the electrical system, and the gutter system. Recognising that the replacement of these systems at the medium term interval will substantially improve cost savings over emergency repair and expensive maintenance projects is a priority for committee members. The boiler replacement is most likely one of the most expensive, but most rewarding measures to be taken at the medium term interval. Given that the average life-span of a boiler could potentially last longer than the ten year period listed here, the maintenance team must be able to recognise the characteristics of a well-functioning or suffering unit and offer advice regarding its condition during standard evaluations before and after this period. Replacement is highly recommended at the ten year mark because this essential systems component could substantially increase costs of a disaster repair in the event of its failure. Analysis of the electrical system will be included within the survey report conducted at the short-term intervals and expanded into the full spectrum 10 year evaluation in the medium term. Those systems which are deemed faulty during this period should be replaced immediately, as malfunctioning electrical systems can become an unanticipated fire hazard. Replacing the electrical system at ten year intervals ensures that the insulation efficacy is maintained and that updated wiring is installed for new technology to function properly. Finally, within the primary systems, the gutter and down pipe components become an essential mode of structural preservation, as the water transport away from the building limits the amount of erosion and decay over a lengthy period of time. At the ten year period, however, the prediction is that most of the system will have begun to demonstrate signs of wear, specifically around the hardware and jointing sections of the unit. Repair teams should undergo substantial overhaul to replace mounting brackets and pipe couplings as well as replacing any sections of the system which are cracking or developing holes due to exposure to the elements. Secondary Systems Maintenance The medium term secondary systems are represented by those that both enhance the standard operations of the structure and offer the most cost versus value refurbishment within the maintenance system. Although primary systems are deemed essential components, the high visibility of the secondary systems ensures that they are of an essential nature to the continued functioning of the structure. The building decoration, and in essence, the prescribed character of the interior structure is a maintenance project that requires substantial investment and vision. External contractors participating in the decoration revision every six years should replace drapes and visible accessories, alter furniture to match the expected period representation, and dramatically alter any additional components which add to the building aesthetics. The cost in this plan is a best case scenario cost and will have to be updated according to the broad range of needs. Aligned with redecoration, the repair and replacement of both internal and external finishes dramatically improves the user perception of the building, supporting operations and ensuring that during this activity that walls and beams are in good repair. While the costs in these sections are an estimate, paint quality must be chosen of a high enough grade to endure elements and use over the coming decade, and of a colouring that matches the prescribed decoration aesthetics of the contractors’ vision. Finally, within the medium term, updating carpet and repairing the flooring become enhancement variables which ensure both function and aesthetics are aligned throughout the building. Although the wear lifecycle of both of these systems may offer a longer term operation, by replacing these components within the medium interval sustains the overall appearance of the building as well as identifies any underfoot rot or decay which could cause substantial problems later in the building lifecycle. These costs are only estimates, and depending on the quality or installation costs, the replacement of these elements could be substantially higher. Medium Term Maintenance Item Description Frequency Additional Equipment Anticip. Cost Notes Decoration All interior and exterior decorative features cleaned or retouched as needed, application of desired new features 6 Years Added moulding and New decoration features  £1,400.00 Includes interior design revision Interior Wall Finish Paint or stain alteration throughout interior of structure 8 Years New Paint colours  £2,800.00 Includes new paint for all surfaces Exterior Wall Finish Paint or stain alteration throughout exterior of structure 8 Years New Paint colours  £3,200.00 Includes new paint for all surfaces Gutters Gutters repaired or replaced as needed 10 Years Remove and Replace hardware  £1,100.00 Includes hardware replacement and repair to system Boiler Boiler system cleaned, repaired, or replaced 10 Years New Boiler System  £2,200.00 Replacement of Boiler System Heating System System Features and couplings replaced, vent system replaced 10 Years New vent system  £2,700.00 Includes labour and cost of new venting system Flooring All Flooring examined for structural soundness and replaced as needed 7 Years New Flooring  £1,700.00 Includes New Flooring Carpeting All carpeting examined for fraying and stains and replaced as needed 7 Years Replacement Carpet  £1,400.00 Includes New Carpeting Interior Eval Full analysis of problem areas and survey of interior 10 Years Structural Modifications  £240.00 Includes in-depth survey only Exterior Eval Full analysis of problem areas and survey of exterior (Includes ground variance and nearby incidences) 10 Years Structural Modifications  £240.00 Includes in-depth survey only Electrical Eval Explore electrical system and replace any frayed wiring or non-working areas 8 Years New Wiring system  £1,700.00 Includes cost of new wiring system Roofing Repatch Patch and fill areas demonstrating extensive wear or lack of structural stability 5 years Roofing shingles or covering  £400.00 Includes labour and new shingles Damp proofing Analyse all areas for wet seepage, fill and fix problem areas 7 Years Mastic replacement and filling  £700.00 Includes replacement of all mastic and fillings Drainage Clear Drains cleaned and pumped through ensuring proper rate of flow 4 years Pressurised Cleaning  £350.00 Complete system cleaning and pumping TOTAL MEDIUM TERM COSTS  £20,130.00 Long Term As the building lifecycle reaches the long term variables of the maintenance plan, substantial wear and repair throughout the passage of time will have altered many of the structural variables within the system. From this perspective, an according chart of timelines must be maintained to identify when particular items have been replaced prior to the lifecycle prediction. Overall, the long term costs will be substantially higher than either the short or medium term; however, the replacement of major systems offers an improved structural integrity and preserves the structure for many more decades of use. Primary Systems Maintenance As with the other timeline components,

A Christmas Carol by Charles Dickens Essay -- Ebenezer Scrooge

A pill bug is an insect that forms a hard shell around its soft flesh whenever startled or scared. Just like this pill bug, humans guard themselves from anything that hurts them without realizing that they are shutting out the most precious moments of their lives. Ebenezer Scrooge, the main character of A Christmas Carol by Charles Dickens, is a cold man. He finds what he defines as true happiness in the form of money and wealth. At first he only seems to be a machine living in a human form, but as Scrooge's true journey and hardships are revealed, it becomes difficult to blame only Scrooge for his independence. It is inevitable that Scrooge's rudeness and impudent ferocity towards people led to the mistreatment of his dead body, but Scrooge's walls were not built for nothing. As the story progresses, and his true story from start to finish is revealed. There is no one person to blame, for it was the wrong of everyone. As Blaise Pascal once said, â€Å"All of humanity's problems ste m from a man's inability to sit quietly in a room alone.† At first glance, Ebenezer Scrooge is a strange man. In his old age, he lives alone in a manor that was once owned by his deceased business partner, the only person he ever interacted with. His thoughts are always cruel and thoughtless as it is displayed when Scrooge says, â€Å" 'If they would rather die,' said Scrooge, 'they had better do it, and decrease the surplus population' †(10). At the story's start, Scrooge is an antisocial person who avoids interactions with people claiming that they are useless. He is viewed by others as a demeaning figure who is to be shunned because of his uninviting manner. People who were content with their lives were surrounded by their peers and neighbors and never encour... ...p to humanity. He once dared to venture to the depths of darkness, where all hope of ever returning would be lost, but he was saved by the the Spirits who helped him realize that he was terrorizing himself. In the end, Scrooge lived with a bigger smile, louder laugh, and jollier step than anybody else; it was a happy ending. Had Scrooge not changed, it would have ended on a dark note with many forgotten deaths and unfortunate stories of dead bodies. Everyone has a choice. Which path of Scrooge will you take? There is no way to limit what society gives us and what problems we are presented in the beginning, but they way we handle and solve these problems become the basis of our everyday lives all the way to our last breath. Every moment in between will cherished as if the last and no person will ever go unfullfilled. Works Cited A Christmas Carol by Charles Dickens

Macbeth: A Tale Of Two Theories :: essays research papers fc

Macbeth: A Tale of Two Theories Macbeth(c.1607), written by William Shakespeare, is the tragic tale of Macbeth, a virtuous man, corrupted by power and greed. This tagedy could in fact be called "A Tale of Two Theories". One theory suggests that the tragic hero, Macbeth, is led down an unescapable road of doom by an outside force, namely fate in the form of the three witches. The second suggests that there is no supernatural force working against Macbeth, which therefore makes him responsible for his own actions and inevitable downfall. It must be remembered that Macbethis a literary work of art, and as a peice of art is open to many different interpretations, none of them right and none of them wrong. But the text of the play seems to imply that Macbeth is indeed responsible for his own actions which are provoked by an unwillingness to listen to his own conscience, the witches, and his ambition. First, Macbeth ignores the voice of his own psyche. He knows what he is doing is wrong even before he murders Duncan, but he allows Lady Macbeth and greed to cloud his judgement. In referring to the idea of the murder of Duncan, Macbeth first states,"We will proceed no further in this business"(I.vii.32). Yet, after speaking with Lady Macbeth he recants and proclaims,"I am settled, and bend up/Each corporal agent to this terrible feat"(I.vii.79-80). There is nothing supernatural to be found in a man being swayed by the woman he loves, as a matter of fact this action could be perceived as quite the opposite. Second, the witches have to be dispelled as a source of Macbeth's misfortune before the latter theory can be considered. It is admittedly strange that the weird sisters first address Macbeth with,"All hail, Macbeth! hail to thee Thane of Cawdor!"(I.iii.49), a title which not even Macbeth is aware he has been awarded. Even stranger is the third witch calling to Macbeth,"All hail, Macbeth, that shalt be king hereafter!"(I.iii.50). However as stated by Bradley,"No connection of these announcements with any actions of his was even hinted by [the withches]"(232). Some are still not convinced though of the witches less than supernatural role; nevertheless, Macbeth appears throughout the play to be completely aware of his actions, as opposed to being contolled by some mystic force. The effect of the witches on the action of the play is best summarized by these words: ...while the influences of the Witches' prophecies on Macbeth is very great, it is quite clearly shown to be an influnce and nothing more.(Bradley 232) Most important to the theory that Macbeth is reponsible for his own actions

Psychology of Racism Essay

In 1892, a shoe maker named Homer Plessy from New Orleans Louisiana was arrested for refusing to transfer to a railroad car designated for the dark-colored population in the East Louisiana Railroad after he sat in a first class railroad car meant for the white-skinned constituents of the state. Plessy appealed that he should be considered white since only 1/8 of him was African American as it was substantiated in his heritage. According to him, by forcing him to transfer to a different car, the authorities were violating the 13th and 14th Amendments of the United States Constitution which impedes slavery and segregation. From local custody to Supreme Court, Plessy was tried and accused of civil disobedience (Elliot, 2009). The arbiters of the court exhibited linear cognition which disregarded Plessy’s plea of violation of rights and obstinately favored Luoisiana’s claim that they did not violate such Amendment of the United States Constitution since they have the right to imply regulations and policies in railroad stations that are within their state. The case was denied of opportunities to be studied sufficiently as the justices esteemed and acknowledged that the act of separating the races under impartial rights should be abided, setting aside the sentiments of the colored inhabitants. II In South Campton County Virginia, a group of African American slaves initiated a rebellion that killed about 57 white men, women and children before the military forces and a number of armed civilians were able to arrive and take control. Angered by the murder of almost more than 50 innocent lives, vigilantes eradicated dozens of slaves who were not involved in the insurrection and exiled hundreds of free colored people from their land. The leader of the insurrection was a literate African American slave named Nat Turner who claimed he saw visions of God telling him to commit this act of violence, and with his extraordinary power of persuasion, he was able to compel other slaves to join him. After Turner’s surrender on October 30, 1831, he and his men were executed. (Bernier, 2010) Following the death of Nat Turner, a year of debate relating to the status of the African American slaves congested the Virginia General Assembly. Although it was considered that they should be relieved from their abject duties as slaves, a systematic arrangement for their freedom was never formed. Nat Turner’s act of rebellion caused that an anti-literacy law be passed which diminished the African American slaves’ freedom to communicate and have the opportunity to be educated, thus, almost completely mutilating their already restricted rights. From that historical event which became known as Nat Turner’s Rebellion or South Campton Insurrection, it can be analyzed that it might not only be a visionary or a delusioned man’s whim that caused such barbaric deeds but possibly an act or cry for liberation. Unequal treatment, enslavement for the rest of a man’s life and forced labor for very minimal or no wage at all, these are acceptable factors that can be considered as parts of a motive for the rebellion in South Campton. III In 1803, a British convict settlement was established in a Tasmanian aborigini inhabited island called Van Diemen’s Land. A total of of 65,000 convicted men and women were settled in the island of which most of them were cruelly traumatized and extremely violent. Due to the incompetent procedure of punishment, convicts were able to take flight into the Tasmanian hinterland where they exerted the fullness of their brutality and thirst of blood upon the aboriginis of the island (Turnbull, 1948) Symbolically and appropriately, this event in history can be described as a case of rape as the innocent aborigines were violated of their rights and freedom to live accordingly. Not only were they conquered and treated as slaves in their own land but they were exterminated and murdered like animals. They were robbed of their privilege as humans and left their race at the brink of their extinction. References Bernier, C. M. (2010) Slave Heroism in the Transatlantic Imagination. New York: Routledge, Taylor & Francis Group. Elliot, M. (2009) Color Blind Justice: Albion Tourgee and the Quest for Racial Equality from the Civil War to Plessy v. Ferguson. New York: Oxford University Press, Inc. Turnbull, C. (1948) Black War : The Extermination of the Tasmanian Aborigines. Melbourne:

Manila Lodge No. 761 vs Ca

MANILA LODGE NO. 761 vs CA ARTICLE 1431 MANILA LODGE NO. 761, BENEVOLENT AND PROTECTIVE ORDER OF THE ELKS, INC. , petitioner, vs. THE HONORABLE COURT OF APPEALS, CITY OF MANILA, and TARLAC DEVELOPMENT CORPORATION, respondents. (G. R. No. L-41001 September 30, 1976) TARLAC DEVELOPMENT CORPORATION, petitioner, vs. HONORABLE COURT OF APPEALS, CITY OF MANILA, LODGE NO. 761, BENEVOLENT AND PROTECTIVE ORDER OF ELKS, INC. , respondents. (No. L-41012 September 30, 1976) |THE CASE two cases are petitions on certiorari to review the decision dated June 30, 1975 of the Court of Appeals that the property subject is a â€Å"public park or| |plaza. | |FACTS | |On June 26, 1905 the Philippine Commission enacted Act No. l360 which authorized the City of Manila to reclaim a portion of Manila Bay. The reclaimed area was | |to form part of the Luneta extension. | |Subsequently, the Philippine Commission passed on May 18, 1907 Act No. 1657, amending Act No. 1360, so as to authorize the City of' Manil a either to lease or to| |sell the portion set aside as a hotel site. |On July 13, 1911 the City of Manila, affirming a prior sale dated January 16, 1909 cancelled 5,543. 07 square meters of the reclaimed area to the Manila Lodge | |No. 761, Benevolent and Protective Order of Elks of the U. S. A. | |Manila Lodge No. 761, BPOE, subsequently sold the said 5,543. 07 square meters to the Elks Club, Inc. The registered owner, â€Å"The Elks Club, Inc. ,† was later | |changed by court oder to â€Å"Manila Lodge No. 761, Benevolent and Protective Order of Elks, Inc. | |In January 1963 the BPOE. petitioned the Court of First Instance for the cancellation of the right of the City of Manila to repurchase the property. GRANTED | |On November 19, 1963 the BPOE sold the land to Tarlac Development Corporation (TDC). | |In June 1964 the City of Manila filed with the Court of First Instance of Manila a petition for the reannotation of its right to repurchase. | |RTC RULING the subject land to be part of the â€Å"public park or plaza† and, therefore, part of the public domain.The court consequently declared that the sale of| |the subject land by the City of Manila to Manila Lodge No. 761, BPOE, was null and void; that plaintiff TDC was a purchaser thereof in g faith and for value | |from BPOE and can enforce its rights against the latter. | |CA RULING AFFIRMED the lower court's decision. | |ISSUE | |WON the subject property was patrimonial property of the City of Manila and not a park or plaza.NO | |WON the City of Manila is estopped from questioning the validity of the sale it execute, conconveying the subject property to the Manila Lodge No. 761, BPOE. NO| |SC RULING We hold that it is of public dominion, intended for public use. When the shore or part of the bay is reclaimed, it does not lose its character of | |being property for public use. | | | |It is not necessary, therefore, that a plaza be already constructed of- laid out as a plaza in order that it be considered property for public use.It is | |sufficient that it be intended to be such In the case at bar, it has been shown that the intention of the lawmaking body in giving to the City of Manila the | |extension to the Luneta was not a grant to it of patrimonial property but a grant for public use as a plaza. | | | |We have demonstrated ad satietatem that the Luneta extension as intended to be property of the City of Manila for public use.The conversion of the said | |property into patrimonial property is within the executive's and possibly the legislation department's authority and the power to make the declaration that | |said property, is no longer required for public use, and until such declaration i made the property must continue to form paint of the public domain. In the | |case at bar, there has been no such explicit or unequivocal declaration. | | | |TDC finally claims that the City of Manila is estopped from questioning the validity of the sale it xecuted on July 13, '1911 conconveying the subject property | |to the Manila Lodge No. 761, BPOE. This contention cannot be seriously defended in the light of the doctrine repeatedly enunciated by this Court that the | |Government is never estopped by mistakes or errors on the pan of its agents, and estoppel does not apply to a municipal corporation to validate a contract that | |is prohibited by law or its against Republic policy, and the sale of July 13, 1911 executed by the City of Manila to Manila Lodge was certainly a contract | |prohibited by law.Moreover, estoppel cannot be urged even if the City of Manila accepted the benefits of such contract of sale and the Manila Lodge No. 761 had| |performed its part of the agreement, for to apply the doctrine of estoppel against the City of Manila in this case would be tantamount to enabling it to do | |indirectly what it could not do directly. | | | |The sale of the subject property executed by the City of Manila to the Manila Lodge No. 61, BPOE, was void and inexistent for lack of subject matter. It | |suffered from an incurable defect that could not be ratified either by lapse of time or by express ratification. The Manila Lodge No. 761 therefore acquired no | |right by virtue of the said sale. Hence to consider now the contract inexistent as it always has seen, cannot be, as claimed by the Manila Lodge No. 761, an | |impairment of the obligations of contracts, for there was it, contemplation of law, no contract at all. | | |The inexistence of said sale can be set up against anyone who asserts a right arising from it, not only against the first vendee, the Manila Lodge No. 761, | |BPOE, but also against all its suceessors, including the TDC which are not protected the doctrine of bona fide ii purchaser without notice, being claimed by the| |TDC does not apply where there is a total absence of title in the vendor, and the good faith of the purchaser TDC cannot create title where none exists. |

Inventories Research Essay

1. SUMMARY In this research, group members are required to choose any company from bursa Malaysia and study about their inventories, during this coursework, we mainly focus on the general study about inventories and the inventories of the company- Ajinamotoâ„ ¢ 2. INTRODUCTION Inventories refer to a company’s merchandise, raw materials, and finished and unfinished products which have not yet been sold. These are considered liquid assets. There are various means of valuing these assets, but to be conservative the lowest value is usually used in financial statements. The LCM rule is applied. 3. CONTENT * Types of inventories There are mainly 5 types of inventories for Ajinomotoâ„ ¢ raw materials (eg. Raw husk monosodium glutamate etc.) amounting to RM34,445,868, consumables amounting to RM 4,536,693, work-in-progress amounting to RM2,374,316, and finished goods amounting RM21,445,751. These are the closing inventories for Ajinomotoâ„ ¢ * Manufacturing process. Ajinomotoâ„ ¢ uses green technology such as bio-cycle technology which improves amino acid, maximizing the usage of natural resources, such as water and energy, the above diagram show the manufacturing process. The main raw materials are raw husk. * Valuation methods Ajinomotoâ„ ¢ uses weighted average method. Inventories are stated at the lower of cost and net realisable value. Cost incurred in bringing the inventories to their present location and condition are accounted for as follows : * Raw materials : purchase costs on a weighted average method. * Finished goods and work-in-progess : costs of direct materials and labour and a proportion of manufacturing overheads based on normal operating capacity. These costs are assigned on a weighted average method. Net realisable value is the estimated selling price in the ordinary course of business less estimated costs of completion and the estimated costs necessary to make the sale. * Amount of Closing Inventories The amount of closing inventories is RM 62,802,628. This can be acquired from the financial statement of Ajinamotoâ„ ¢ of year 2011 4. ADDITIONAL CONTENT * FIFO(First In First Out) is an asset-management and valuation method in which the assets acquired first are sold, used or disposed of first. FIFO may be used by an individual or a corporation. For taxation purposes, FIFO assumes that the assets that are remaining in inventory are matched to the assets that are most recently purchased or produced. * Weighted Average Cost is a method of calculating Ending Inventory cost. Inventory valuation method used where different quantities of goods are purchased at different unit costs. Under this method, weights are assigned to the cost price on the basis of the quantity of each item at each price. It is also known as AVCO It takes Cost of Goods Available for Sale and divides it by the total amount of goods from Beginning Inventory and Purchases. * Taxation is a means by which governments finance their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to encourage or discourage certain economic decisions. For example, reduction in taxable personal (or household) income by the amount paid as interest on home mortgage loans results in greater construction activity, and generates more jobs. 5. Conclusion After done this research, my group members and I increased our knowledge and comprehension about the company’s annual report. This can help us more understand about the accounting for inventories. This are useful for us as a future accountants. We get more extra information that can’t learn from the class. It also increase our leadership and communication skills with other group members. Besides that, before start our assignment we also learn how to build up a group successfully. We put a lots of efforts and times in order to make this assignment more wonderful. We sincerely hoped that our efforts is worthful. 6. Reference http://www.ajinomoto.com/about/history/index.html http://www.ajinomoto.com/about/ http://www.ajinomoto.com/ir/stock/info.html http://www.ajinomoto.com/ir/financial/financial_summary.html http://www.investorwords.com/2589/inventory.html http://www.businessdictionary.com/definition/taxation.html http://www.businessdictionary.com/definition/weighted-average-cost-of-inventory.html http://www.investopedia.com/terms/i/inventory.asp#axzz1fSj9WniT http://www.ehow.com/ehow_radlinks_ads.html?term=Inventory+Example&channel=biz_business_management,text,suggested5&google_rt=ChBOiX2xAAdWbgriAMoOXR1TEhFJbnZlbnRvcnk http://www.agecon.purdue.edu/crd/localgov/Second%20Level%20pages/topic_inventory_tax.htm