Intercompany Profits Case Study Example | Topics and Well Written Essays - 750 words

Intercompany Profits - Case Study Example There are factors that the company considers in deriving the method to use, such as ownership and influence. In this case, the analysis of the subsidiaries is included in the consolidated financial statements. The principles of accounting state that the intercompany inventory transfers, such as a transfer between Verizon Wireless and Wireline, must eliminate all the revenues and expenses recorded by the involved parties in the preparation of the consolidated income statement. The profits or losses that are accrued in the transfer of inventory are deferred, to the point where the inventory is sold to a non-affiliate (Christensen, Cottrell, & Baker, 2013). The intercompany profits that are realized by Verizon and its subsidiaries are considered as a single entity to ensure that the only historical cost of the inventory is included in the business’s balance sheet. As such, the profits that may be realized by the parent company (Verizon) are eliminated until when the goods are sold to a non-affiliate. In preparation of the consolidated financial report, the gross profit that is realized by Verizon is only when the inventory has been sold to a non-subsidiary since the intercompany profit s are eliminated. Arguments are that, in the inventory inter-transfer, regardless of the price at which the exchange has taken place, no actual profits have been realized, from the consolidated perspective, but the profit is realized upon reselling of inventory to non-affiliates (Christensen et al., 2013). Verizon eliminates all the intercompany profits, as it no longer applies the provisions and regulatory accounting provided by the FASB 71 (1994). Harley-Davidson is registered as the parent company to two businesses. The Harley-Davidson Motor Company (HDMC) deals with motorcycles and related products while the Harley-Davidson Financial Services (HDFS) provides financially related services to other clients. In Harley-Davidson’s consolidated statements, the  entities are sourced from both company subsidiaries and other owned entities by the company.

Critical thinking review (two books) Essay Example | Topics and Well Written Essays - 750 words

Critical thinking review (two books) - Essay Example Both the books have sought with a critically intensive approach to shed new light on hidden official collusion in institutionalizing what otherwise seem to be the negative power relations. The US federal government structure assumes a highly hierarchical monolithic character with a vertically distributed system of layered rungs, with each being occupied by â€Å"a bureaucrat† who is responsible to the one immediately above him. The iron triangle is a phrase used by political analysts to describe the policy-making relationship between the legislature, the bureaucracy, more often known as government agencies, and interest groups It is regularly used to refer to the military-industrial complex, with Congress (and the House and Senate Committees on Armed Services), defense contractors, and the U.S. Department of Defense forming the iron triangle. Durant in Chapter two of his book titled â€Å"Greening, National Security and the Post-modern Military†, correctly identifies the inevitable interdependent relationship among the three organs of the state mentioned above. It is this interdependence that characterizes the very nature and scope of the problem which ordinary citizens call â€Å"the environmental degradation†. Irrespective of the compositional parameters of Congressional Committees on various environmental issues, the preference was to take the beaten path, so as not to upset the existing power equilibrium among different state organs. Though some of the suggestions made by Durant to overcome this dilemma are unambiguous enough, there are too many penumbral tendencies that he brings to bear on an otherwise well researched book. For example a credible argument that he uses – â€Å"the US military is being transformed into a modern fighting machine primarily due to the fact that China in particular and Islamists in general pose a threat to US national security†- seeks to extrapolate national security concerns into the unknown

Issues Of Concreting In Hot Weather Construction Essay

Issues Of Concreting In Hot Weather Construction Essay It is important to take hot weather into consideration while building concrete projects because of its effects on the fresh and recently placed concrete. As of hot weather, the demand for water alone rises. This leads to rises water-cement ratio, and hence further leading to low potential strength. Also to be noted that higher temperatures gives rise to higher slump loss. Concrete cured at higher temperatures when compared with the concrete cured at ambient temperature, would not be as strong at the end of 28 days. It should be kept in mind that high temperatures, high velocity and low humidity can affect the quality of fresh concrete. The high rate of evaporation introduces early plastic shrinkage or drying shrinkage. Also the evaporation can remove the surface water which is necessary for hydration of the concrete unless proper curing methods are used. Rapid drops in the temperature introduce thermal cracks in the concrete structure. These occur when there are hot days followed by cool nights. High temperatures are largely responsible for cracking in massive concrete structures. Statement of purpose The main purpose for this report is to throw light on the problems arising during concreting in hot weather. And also to enumerate various methods via which the problems can be avoided to yield good throughput and quality for the concrete developed. Concreting in hot weather can produce adverse effects on the quality of concrete and structure of building for which it is to be used. So it is important to take into consideration hot weather when planning concrete projects. As the temperature of the freshly mixed concrete reaches 25 °C which is approximately 77  °F, it has adverse effects on the quality of concrete. Also to be kept in mind, that temperature above 32 °C i.e. 90 °F with lack of protected environment for concrete finishing and placement could lead to difficulty in producing quality concrete required. Among other problems, hot weather conditions can lead to rapid rate of evaporation. Problems and effects of concreting in hot weather From ACI Materials Journal : Impact of Extremely Hot Weather and Mixing Method on Changes in Properties of Ready Mixed Concrete during Delivery by Abdulaziz I. Al-Negheimish and Abdulrahman M. Alhozaimy Figure Nomograph The successful hot weather concretion can be done by assessing the factors which affect the quality and stability of concrete and then planning to minimize their affects. Hydration of concrete can be seen as an exothermic reaction, which means it generates heat and also the reaction rate is faster when the concrete is hot. The main concern we identify here is not the air temperature but the concrete temperature. When concrete settles, it sucks up water, which causes crystallization of particles around the aggregate particles. When the concrete is hot, the reaction rate is faster and hence crystals are formed rapidly, but they dont have time to grow strong. Initial strength might be high but the strength seen after 28 days suffers highly. It is seen that if the concretes temperature is higher by about 18 °C the compressive strength decreases by 10%.The other problem which arises while concreting during hot weathers is surface drying. There occurs more and more drying and surface lin kage if we have hot concrete, sun shining very hot and hot dry winds blowing. Also we should take into consideration the plastic shrinkage cracking caused in the hot weather. If outside temperature is very high i.e. the concrete is colder than the atmospheric temperature, the chances are that the water will be condensing on the surface rather than the surface drying out. There arises a major problem when the air is cooler than concrete. Contractors mainly aim to go for cooler concrete in hot weather. In this case too, hot weather can cause plastic shrinkage cracking, this case occurs then the concrete temperature is high and the humidity is low. In order to know,whether evaporation could pose a problem or not we use nomograph. By knowing air temperature, concrete temperature, wind velocity and relative humidity, we arrive at the rate of evaporation. Accordingly, if the rate is greater than 0.1 pounds per square foot per hour, shrinkage cracking is possible. Hot dry sub grades and frameworks may also lead to cracks by absorbing water from the mix. Heat and concrete are also challenged by thermal differentials. This means that one part of the concrete is warmer while the other part is colder. It is observed that if the differential is greater than somewhere around 20 °F, then cracks are likely to be formed. Effects on the characteristics of the concrete formed Setting time The setting time of the concrete decreases with the increase in the concrete temperature. This in turn gives us very less time to place compact and finish the concrete. Workability and slump Higher temperatures of the concrete reduce the workability of the concrete more rapidly with time. Addition of water to improve workability of the mixture decreases the strength and increases the permeability of the concrete. Compressive Strength High concrete temperature and high water requirement can lead to lower 28 day strength. In case more water is added so as to maintain workability, it leads us to higher water-cement ratio which results in loss of strength and durability. This increases the drying shrinkage of the hardened concrete. In the opposite case, if the water is not added the reduced setting time and lower workability increase the potential inappropriate compaction, this results in formation of cold joints and poor finishing. Concrete temperature From Concrete Journal (2001) Properties of Hot Weather Concrete and Countermeasures at Practice. During hot weather conditions, temperature rise in the concrete may happen due to heat of hydration. The development of thermal gradients may lead to thermal cracking in the concrete slab. Although at higher concrete temperature, the early strength is higher, its long term affects a low strength of the concrete, where as the concrete cured at lower temperature has higher strength. Its can be seen in the laboratory tests that the increased exposure to higher temperature directly affects the strength of the concrete after it has hardened. Poor surface appearance Increased rate of evaporation leads to drying and stiffening of the surface. Among the cases of flatwork, this can lead to premature finishing of the surface, trapping some amount of water within the mix. The compacter layer (from finishing) causes rise in the water to be trapped below the surface and hence deboning of the surface. There may occur colour differences on the surface due to different rates of hydration and cooling. Plastic Shrinkage Cracking From American Concrete Institute: Journal titled Plastic Shrinkage Cracking and Evaporation Formulae by Paul J. Uno. As discussed widely above, hot weather accelerates evaporation and loss in moisture from the surface. Plastic Shrinkage cracking occurs when the shrinkage stress exceeds tensile strength of the concrete. Plastic Shrinkage cracks formed may be quite deep because concrete has little capacity to resist shrinkage stress. Also the cracks continue to widen and form more and more cracks until the stress is relieved. It is also to be noted that a few times the Plastic Shrinkage Cracks reach to the free edges where unrestrained stress can occur. Thermal cracking From American Concrete Institute: Journal titled  Retempering of Prolonged-Mixed Concrete with Admixtures in Hot Weather by Dan Ravina. Concrete is exposed to thermal cracking when the concrete is initially placed and the interior of the concrete is exposed to heat rising from the settlement of the concrete and the heat of hydration. Rapid changes in the temperature on the surface of the concrete such as hot days followed by cool night leads to formation of temperature gradient. The warmer interior restrains the colder exterior, which wants to contract. If the differential of the temperature is large then thermal cracking may occur. The insulating effect is more in massive thick concrete, and hence they are more at risk towards the thermal cracking effect. Precautions or Rules to be followed for hot weather concretion From Science Direct : Journal titled Water evaporation from freshly placed concrete surfaces in hot weather by G.S. Hasanain, T.A. Khallaf and K. Mahmood. and From Concrete Journal (2001) Properties of Hot Weather Concrete and Countermeasures at Practice. Precautions should be taken to reduce the effects from high temperature against concreting. Use of water reducing, set retarding mixtures can help cutting the effects of high temperature concreting. In the cases where extreme heat conditions are unavoidable, chilled water or ice can be used as part of mixing water. Other methods such as sprinkling and shading the aggregate before mixing can also help lower the temperature of the concrete. Condition where theres low humidity and high winds, windbreaks and sunscreens or mist fogging can be used to avoid plastic shrinkage cracks in the slabs. Many of the following suggestions can be used depending on the atmospheric conditions and requirement type of the concrete to be formed: Concrete mixture designs can include set retarders, water reducers in order to gain lowest cement factor. Modification in the mixtures as appropriate i.e. changes in the composition percentages of retarders, moderate heat hydration cements, and Pozzolanic mixtures can be done to shield against hot weather concretion. Enough manpower can be employed so that as soon as the concrete is delivered, it is quickly placed, finished and cured. Mixing water and cool aggregates can be added to concrete mixture to reduce its initial temperature. Using a concrete consistency can allow rapid placement and consolidation. Sometimes in extreme conditions, we can adjust the time of concrete placement to take advantage of the time of the day when it is cooler i.e. early morning or night placement. Fogging the area above the concrete placement so as to raise the level of relative humidity can help satisfy the demand for moisture from the air. Rate of evaporation can be monitored using a nemograph which charts temperature, relative humidity and wind velocity. Covering of the placed slabs should be done with the damp sand beds rather than polythene sheets if barrier is required. When forms are removed, curing should be done to the newly exposed surfaces of the concrete. It should be noted that aliphatic alcohols are not a substitute for curing compounds and it is advised to not to used them. Aliphatic alcohols are used for initial screeding and finishing operations. Although aliphatic alcohols are compatible with most of the curing compounds, it is a good practise to check their compatibility in case the two products are purchased from different manufacturers. Another cut down can be done at the addition of water while at job site. Addition of water should only be done at the arrival only to adjust the slump. Later additions should be avoided. In no circumstances should the addition of water exceed 2 or 2.5 gallons per cubic yard. Water should never be added to concrete which is older than 1.5 hours. Finishing should be done as soon as the sheen has left the surface, this should be followed by immediate curing. Curing should be continued for 3 days and covering should be done to prevent evaporation or a liquid curing compound should be used. A very useful idea is to add white pigment to the covering liquid curing compound so that it reflects the heat away from the concrete surface. Moistening of sub grades, forms and reinforcement before it is placed. However it should be noted that standing water in such cases should be avoided. Field test cylinder should be protected by shading and preventing evaporation. Field curing boxes with ice may be used to maintain temperature of 60 °F -80 °F for the cylinders. Minimizing the effects of hot weather conditions Controlling the concrete temperature From Concrete Journal (2001) Properties of Hot Weather Concrete and Countermeasures at Practice. AS 1379 states requirement that temperature of the concrete at the time of delivery should be from 5 to 35 °C. In cases of higher ambient temperature, the supplier needs to take precautions to ensure that the concrete temperature is delivered is within the allowable range. There are a number of methods available to control the temperature of the concrete. This includes adjusting the temperature of the ingredients of the concrete mixture. It should be taken into consideration that since the aggregates constitute the bulk of the concrete and have the highest heat capacity, the effect the temperature of the freshly mixed concrete greatly. But the temperature of the aggregates is the most difficult task to control. The temperature of the cement doesnt affect much in this case as it has low specific heat and relatively small amount in the mixture. Liquid nitrogen can be injected into the concrete while mixing to lower the temperature. The latent thermal energy of the gas cools the mixtu re drastically. Although this process is economical only on major projects involving vast amounts of concrete for construction. Admixtures From Science Direct : Journal titled Water evaporation from freshly placed concrete surfaces in hot weather by G.S. Hasanain, T.A. Khallaf and K. Mahmood. Various types of admixtures can help lower the temperature and also reduce the evaporation from the surface. Water reducers can be used to decrease the amount of water required to bring concrete to a workable condition. Set retarders delay the amount of time required for setting of the concrete and hence increase the strength of the material. Although set retarders should be used with caution as rapid dry of surface is occurring at the same time. This can lead to finishing of the surface while below it is still spongy due to the set retarders. Thos can lead to non-uniformity on the surface. Cement type From Concrete Journal (2001) Properties of Hot Weather Concrete and Countermeasures at Practice. There can also occur additional benefits while choosing the type of cement. For example using slower hydration cements such as type LH with lower heat development rate can give extra time for placing and finishing. This also reduces concrete temperature and risk of thermal cracking upon cooling of the concrete. Cement content From Concrete Journal (2001) Properties of Hot Weather Concrete and Countermeasures at Practice. The temperature increase due to hydration of cement in a given concrete is directly proportional to its cement content. Therefore we should choose cement content depending upon our requirement of strength and durability. Conclusion Since hot weather concreting involves various challenges to be faced by the project supervisor as well as the workers. Proper pre-planning and organisation of the project can lead to good formation of concrete with good durability and strength. Successful placing and finishing producing high quality concrete can be done at 35 °C. A must use of nemograph should be done to monitor the rate of evaporation so that appropriate resources and measure could be taken depending on the rate of evaporation. No doubt Hot weather poses great difficulties for concreting but development of new technologies, techniques and compounds can further reduce the adverse effects.

santa clause :: essays research papers

Christmas, few people stop to think how it originated. Started as a pagan holiday during the time of Romans, it developed in to a Christian celebration dedicated for Christ. People in different age groups, both kids and adults, enjoy the season of Christmas. Christmas has been very big and an inspiring holiday for many families around the world for many centuries. Packed with busy shoppers, jingle bells, colorful lights and Santa Claus, Christmas is thought by many people to be â€Å"the most wonderful time of the year†. Winter, snow, Christmas tree, decorations and Santa Claus are very important things which makes us think that it is the most beautiful day of all the year. Everybody waits for Christmas, because that day has varies meaning for different people. But for kids, rather than shoppers, colorful lights, Santa Claus is their main reason why they count the days till Christmas eve. Even though one might say that Santa is just a big lie, Santa Claus brings a whole new m eaning to the season of Christmas. Although almost everyone has already figured out that Santa Claus is a big myth, kids, who are younger than 12 or 13 years, should have the right to be fascinated, to speculated, and to use Santa Claus as a possible role model.   Ã‚  Ã‚  Ã‚  Ã‚  Unlike adults most of the kids wait for this season of the year hoping that they might able to get a glance at Santa Claus and his best friends, reindeers. Santa Claus is one of the most important imaginary figures on this earth, who has touched the hearts and souls of many children, is Saint Nicholas. It is said that he placed gold coins in the socks of three poor sisters so that they would have a dowry and not be sold into prostitution. St. Nick, better known as Santa Claus, is notorious for bringing gifts to children that are in need. Known for having a huge belly and a gigantic heart, Santa Claus brings hope to kids who are hopeless and smiles to those who have lost theirs. While snuggled in their bed, desperately trying to catch a wink of sleep, children around the world await the arrival of Santa Claus. Dressed in red and with a jolly old smile, he manages to fulfill the dreams of kids throughout millions of miles.   Ã‚  Ã‚  Ã‚  Ã‚  Even though one might say that, from the

Effectiveness and Efficiency of HR Essay

Introduction: Modern day management of an enterprise is dependent on optimal utilization of scarce resources. Of all the resources namely Man, Machine, Material, Money and Manager the most important resource is man and therefore modern day enterprises take special care of their manpower. Human beings are sensitive and emotional therefore need special handling. A good leader of men understands the human psychology and works in accordance with the capability of his people. What started, as a much-despised activity of managing the relationship between businesses and labor unions has now become an essential part of any successful organization. In my opinion assessing and measuring the effectiveness and efficiency of HR programs is truly an important challenge for HR professionals History: The history of Human Resource Management (HRM) can be traced back to the early 1900s. Galbraith and Nathanson developed a model for the human resource management function that divided the human resource management function into four basic sub functions. Subsequent review of the human resource management function divided the function into seven parts. The Human Resource Management function has evolved significantly since the early 1900. The need to deal with labor unions and the human relations movement has increased the need for competent human resource professionals. Functions of Human Resources Management:Human Resource Management focuses on securing, maintaining, and utilizing an effective work force. It involves a various activities, such as assessing human resource forecasts for the organization, screening of prospective employees, recruitment process, assessing training needs of the employees, developing a proper of compensation systems, and define policies in accordance with local law and needs. Importance of effective Human Resource Management Planning:1.HR managers have the challenge to align the operational needs of managers with the mission and organizational goals of the business. 2.HR managers must communicate effectively with operational level managers to influence, analyze and supply expected staff needs. 3.HR managers must consider the expected future environment and internal and external factors affecting human resource needs when planning future personnel requirements. Human resource managers must establish priorities for staffing needs. 4.HR managers must balance the requirements of line managers against the organizational goals to ensure staffing growth is consistent with the overall organizational objectives. 5.HR managers must gaining line management support for it’s programs and develop a good working relationship with line managers. Line managers must understand the human resource managers’ strategy and the value human resource management adds to an organization. 6.HRM policies and practices may influence the recruitment process. Effective recruiting is essential to an organizations financial future. 7.HR managers must ensure that all the personnel actions taken by an organization are performed within the law. HR policies of the organization must comply with various disabilities and civil right8.HR must develop training needs of the workers carry out unbiased performance appraisal based on substantive performance issues. 9.Managers should make sure employees understand what is expected of them and the requirements of their job. Conclusions:Human resource management contributes to an organization success by hiring effective employees, assessing training programs and effectively planning the human resource needs of the organization. By hiring effective employees HR managers improve the performance of the company. The value of the Human Resource management is immense and cannot be expressed solely in monetary value. HRM has moved from being an auxiliary function to that of adding to the organization profits by managing its most important asset: people. References: Mathis, R. L., & Jackson, J. H. (2003), Human Resource Management (11th edition), Thompson/Southwestern.

The Fashion Channel Case

Introduction The Fashion Channel is losing highly valued viewers to competitors, causing a projected decrease in advertising revenue. TFH needs a plan to improve its ratings and increase its advertising revenue. We recommend that TFH implement scenario three and target the Fashion's and Shoppers/Planners. As we will show, this dual targeting plan has the highest income potential by bringing in the younger, highly valued viewers needed to increase advertising revenue. Analysis We recommend the third scenario of targeting both the Fashion's and theShoppers/Planners because it offers the highest ad revenue potential (see Appendix 1). Even though this plan has the highest total expenses, it results in the highest net income and margin potential (see Appendix 1). If TFH implemented scenario two and targeted only the Fashion's, the CPM would go up drastically. However, Fashion's only represent 15% of households and the average number of viewers would go down (see Appendix 2). On the other hand, if TFH targets both Fashion's and Shoppers/Planners the CPM and the average number of viewers will increase, exulting in higher revenues (see Appendix 2).The first scenario is not a good option because it increases advertising revenues only a small amount. Implementation The implementation plan involves 3 major steps. The first step is to research the two segments and find out what kind of programming will attract and retain both segments. The second step would be to invest in the new programming. The third step is to begin an advertising, promotions, and public relations campaign targeting the two segments. Risks The implementation of this plan has some risks that need to be mitigated.The three ajar risks are: 1) the plan only attracts Fashion's 2) the plan only attracts Shoppers/Planners 3) the plan alienates TFTP current customers. If the plan only attracts the Fashion's, then revenue will not be as high as expected, as shown in Appendix 1 under scenario 2. However, the exp enses would be much lower and income would still be much higher than in 2006. If the plan only attracts the Shoppers/Planners, then CPM would go down causing advertising revenue to decrease (see Appendix 3). This can be mitigated by focusing more on Fashion's than Shoppers/Planners while still trying to attract both. The Fashion Channel Case Starting in 1996 TFH (the fashion channel) had a great success because of a big audience and no competitors in the business. Noticing the great success competitors such as CNN and lifetime started to also have fashion-based programmer. Since viewers now having a choice to decide which channel they want to watch the viewer numbers of TFH starter to decrease. A reason for this is shown by an alpha research which pointed out that both CNN and lifetime got a better feedback in customers satisfaction in consumer interest as well as in awareness and also perceived value.Having their viewer numbers decreasing, TFH has to pay even more attention on their two main revenue streams: cable affiliate fees and advertising! Therefore they wanted to know who their audience is to can better react to them. They reached this with help of a detailed demographic breakdown which leaded to the result, that 61% of their viewers are female and 33% being aged 18-34 which is less then 45% being aged 35-54, but the younger group is stronger in this business Additional to this they did a SFA associated survey which divided the audience into 4 groups:Factionists: highly engaged in fashion with being 15% of all viewers, 61% being female and 50% being aged 18-34; Planners and Shoppers: participants in fashion on a regular basis with being 35% of all viewers, 54% being female and 25% being aged 18-34; Sustainability: participants in fashion for specific needs with being 30% of all viewers, 50% being female and 30% being aged 18-34. Also they have 45% with children in the household; Basics: not interested in fashion with being 20% of all viewers and 45% being female. 2) Which research method was most helpful to you in developing and evaluating the segmentation options?As mentioned before, there are four groups resulting from the SFA associated research. Combines with the results from the demographic breakdown we think it is really helpful for ETC. Indeed, with these researches they have the opp ortunity to realize who their audience is and so they can work on getting a new audience, probably within the other groups. They also understand who is the most powerful group in their business so that they can work on reaching their needs and with these information it was possible to work out the segmentation options. 3) What are the segmentation options?Broad-based marketing: The goal is to develop a multi-segment strategy with a strong focus on â€Å"Factionists† and the â€Å"Planners&shoppers† and also have a focus on women aged between 18 and 34 since this is the most powerful group – as mentioned before. â€Å"Fashions† segmentation: In this segmentation the focus is strong only on â€Å"Factionists†. The plan is to spend $ 15 million on programming. It is a single segment concentration. â€Å"Factionists† plus â€Å"Planners & shoppers† segmentation: This one is a product specialized segmentation with focus on both â€Å"Fact ionists† and â€Å"Shoppers & Planners†.TFH has to spend $ 20 million on programming in this case. 4) What is the project financial impact of each of the option? Scenario number 3 has the best financial result: against an increment of $20. 000. 000 in fixed costs and an increment of $4. 151. 347 in variable costs, the increment of revenue by Ad sales increases by $138. 378. 240 and the company can have the maximum net income ($168. 867. 232) and also the maximum margin (39%). Scenario number 1, instead, is the worst one: The Fashion Channel doesn't have extra fixed cost but also their income are the lowest one ($249. 080. 832) that is $96. 864. 68 lower than in scenario 3. In this case, the firm can match the same result that reached in 2006. Scenario 2 is a little worst than scenario 3: they have a little few fixed cost ($70. 000. 000) as they gain less revenue by Ad sales ($322. 882. 560) and also the net income and the margin are not performing as in scenario 3. 5) C ompare the segmentation options. What are the Pros & Cons (Strengths & Weaknesses) of each option? 1 . Broad Appeal (Broad multi-segment approach) – Scenario 1 Cross segment of Factionists, Planners & Shoppers, and Sustainability Woman aged 18 to 34 in all of the clusters 2.Factionists – Scenario 2 Alternative to a broad, multi-segment approach – focus on single segment (Factionists) 0 aggressive approach. Strong in the highly valued 18-34 female demographic. 3. The Factionists and the Shoppers/Planners – Scenario 3 Dual targeting of two segments (Factionists and Shoppers/Planners). 6) What is your recommendation? After the analysis of costs, revenues and net income and the review of advantages and disadvantages of the three options, according to us the best solution is the scenario 3: the â€Å"Fashions† plus â€Å"Planners/Shoppers† segmentation.We understand that the risk involved with this scenario is very high. TFH will lose some of the ir most loyal consumers by re-positioning the channel towards factionists and the planners/shoppers. Furthermore, Exhibit 5 show us that this scenario also requires more programming and operational expenses. On the other hand, â€Å"Factionists† has superior interest in fashion and â€Å"Planners & Shoppers† has the largest cluster size, so it is a good choice to combine them. Indeed â€Å"Planners & Shoppers† will improve he rating in order to attract more ad buyers and at the same time â€Å"Factionists† will enhance the CPM to gain more ad revenue.Moreover, from the Exhibits 4 and 5 we can observe that scenario 3 gives the more revenue that the others and it provides more net income and a better margin than the other two options. To conclude, the benefits truly do seem to outweigh the risks in this scenario and we recommend that targeting at two valued groups â€Å"Factionists† and â€Å"Planners & shoppers† is the best solution to this p roblem. It will create more revenues (above all from advertising), aka TFH get back market shares quickly and maintain Tiff's leading status and core viewer loyalty.Obviously, The Fashion Channel will also implement this new marketing plan. One of the more difficult challenges for TFH is trying to keep their older loyal consumers while attracting the new factionists and planners/shoppers (18-34 female audience), otherwise they could certainly lose more than they gain. In order to achieve this aim, TFH should analyze the loyal consumers' favorite programs and make sure to keep these programs when they begin their new marketing plan.Moreover, The Fashion Channel should look at Lifetime and their Fashion Today program to gain a better understanding of how they market to their 18-34 year-old female audience, so they will be in a very advantageous position to capture a large share of the market. Furthermore, TFH must continually find ways to improve consumer interest, awareness, and perc eived value. Lastly, TFH must be aware of its competition and be ready to differentiate and re-position its programs in order to earn the best TV ratings and capture the most market share. The Fashion Channel Case Introduction The Fashion Channel is losing highly valued viewers to competitors, causing a projected decrease in advertising revenue. TFH needs a plan to improve its ratings and increase its advertising revenue. We recommend that TFH implement scenario three and target the Fashion's and Shoppers/Planners. As we will show, this dual targeting plan has the highest income potential by bringing in the younger, highly valued viewers needed to increase advertising revenue. Analysis We recommend the third scenario of targeting both the Fashion's and theShoppers/Planners because it offers the highest ad revenue potential (see Appendix 1). Even though this plan has the highest total expenses, it results in the highest net income and margin potential (see Appendix 1). If TFH implemented scenario two and targeted only the Fashion's, the CPM would go up drastically. However, Fashion's only represent 15% of households and the average number of viewers would go down (see Appendix 2). On the other hand, if TFH targets both Fashion's and Shoppers/Planners the CPM and the average number of viewers will increase, exulting in higher revenues (see Appendix 2).The first scenario is not a good option because it increases advertising revenues only a small amount. Implementation The implementation plan involves 3 major steps. The first step is to research the two segments and find out what kind of programming will attract and retain both segments. The second step would be to invest in the new programming. The third step is to begin an advertising, promotions, and public relations campaign targeting the two segments. Risks The implementation of this plan has some risks that need to be mitigated.The three ajar risks are: 1) the plan only attracts Fashion's 2) the plan only attracts Shoppers/Planners 3) the plan alienates TFTP current customers. If the plan only attracts the Fashion's, then revenue will not be as high as expected, as shown in Appendix 1 under scenario 2. However, the exp enses would be much lower and income would still be much higher than in 2006. If the plan only attracts the Shoppers/Planners, then CPM would go down causing advertising revenue to decrease (see Appendix 3). This can be mitigated by focusing more on Fashion's than Shoppers/Planners while still trying to attract both.

Meet Libiro the best indie-only ebook store

Meet Libiro the best indie-only ebook store Startups in Publishing: Meet the best indie-only ebook store For the second installment of our series featuring literary-minded start-ups, this week we spoke to Ben Galley, co-founder of Libiro. Libiro is an amazing ebook store that is exclusive to indie authors and small presses.   To get in touch with Cherry, the woman with the tablet – and Libiro’s #1 fan – drop Teague an email at  teague.fullick@libiro.com

The Conscious essays

The Conscious essays An altered state of consciousness is a mental state other than ordinary waking consciousness, such as sleep, meditation, hypnosis, or a drug-induced state. The alternate state of consciousness, sleep, is a necessary one. It is something that every living human must have to live. However, there are some alternate states of consciousness that are voluntary. Some of these are meditation, hypnosis, and drugs. Of these two alternate states, meditation interests me the most. The concentrative form of meditation is a group of techniques that involve focusing attention on an object, a word, ones breathing, or body movement in order to block out all distractions, to enhance well-being, and to achieve an altered state of consciousness. Some forms of meditation originated in Eastern religions and were used to attain a higher spiritual state. However, in the modern United States, those same forms are used as techniques to relax, and achieve other things. This alternate state of consciousness is voluntary, and so it is in contrast with sleep by that factor. Meditation is in contrast with hypnosis, because hypnosis is used to change thoughts, feelings, behavior, and a few other things. Hypnosis is also induced by another, a hypnotist; whereas, meditation is self-induced. Drugs are taken to deal with emotional or psychological problems, or simply for the thrill. This is not natural. So, since meditation is natural, it is also in contrast with a drug-induced state. I dont really understand how meditation works. I see that it is basically not thinking about anything else, but one thing. Concentrating on this one thing, takes away all the distractions in the world around the person who is meditating. However, I would like to see research done on all the different methods and the exact details of how they work. I would like to know the effects meditation has on people, both short...

Avoiding the Passive Voice in Spanish

Avoiding the Passive Voice in Spanish One of the most common mistakes made by beginning Spanish students who have English as a first language is to overuse passive verb forms. Sentences with passive verbs are very common in English, but in Spanish they arent used very much- especially in everyday speech. Key Takeaways: Spanish Passive Voice Although Spanish has a passive voice, it isnt used as much in Spanish as it is in English.One alternative to the passive voice is to turn it into the active voice. Either explicitly state the subject or use a verb that allows the subject to be implied rather than stated.Another common alternative is to use reflexive verbs. What Is the Passive Voice? The passive voice involves a sentence construction in which the performer of the action isnt stated, and in which the action is indicated by a form of to be (ser in Spanish) followed by a past participle, and in which the subject of the sentence is the one acted upon. If that isnt clear, look at a simple example in English: Katrina was arrested. In this case, it isnt specified who performed the arrest, and the person arrested is the subject of the sentence. The same sentence could be expressed in Spanish using the passive voice: Katrina fue arrestada. But not all English sentences using the passive voice can be translated into Spanish the same way. Take, for example, Jose was sent a package. Putting that sentence in a passive form in Spanish doesnt work. Josà © fue enviado un paquete just doesnt make sense in Spanish; the listener might think at first that Jose was sent somewhere. Also, Spanish has quite a few verbs that simply arent used in the passive form. And still others arent used passively in speech, although you may see them in journalistic writing or in items translated from English. In other words, if you want to translate an English sentence using a passive verb to Spanish, youre usually best off coming up with a different way. Alternatives to the Passive Voice How, then, should such sentences be expressed in Spanish? There are two common ways: recasting the sentence in the active voice and using a reflexive verb. Recasting in the passive voice: Probably the easiest way to translate most passive sentences in Spanish is to change them to the active voice. In other words, make the subject of the passive sentence the object of a verb. One reason for using a passive voice is to avoid saying who is performing the action. Fortunately, in Spanish, verbs can stand alone without a subject, so you dont necessarily have to figure out who is performing the action to revise the sentence. Some examples: Passive English: Roberto was arrested.Active Spanish: Arrestaron a Roberto. (They arrested Roberto.)Passive English: The book was bought by Ken.Active Spanish: Ken comprà ³ el libro. (Ken bought the book.)Passive English: The box office was closed at 9.Active Spanish: Cerrà ³ la taquilla a las nueve. Or, cerraron la taquilla a las nueve. (He/she closed the box office at 9, or they closed the box office at 9.) Using reflexive verbs:  The second common way in which you can avoid the passive voice in Spanish is to use a reflexive verb. A reflexive verb is one in which the verb acts on the subject. An example in English: I saw myself in the mirror. (Me vi en el espejo.) In Spanish, where the context doesnt indicate otherwise, such sentences are often understood in the same way as are passive sentences in English. And like passive forms, such sentences dont clearly indicate who is doing the action. Some examples: Passive English: Apples (are) sold here.Reflexive Spanish:  Aquà ­ se venden las manzanas. (Literally, apples sell themselves here.)Passive English: The box office was closed at 9.Reflexive Spanish: Se cerrà ³ la taquilla a las nueve. (Literally, the box office closed itself at 9.)Passive English: A cough isnt treated with antibiotics.Reflexive Spanish: La tos no se trata con antibià ³ticos. (Literally, the cough doesnt treat itself with antibiotics.) Some of the sample sentences in this lesson could be understandably translated to Spanish in the passive form. But native Spanish speakers dont normally speak that way, so the translations on this page would usually sound more natural. Obviously, you wouldnt use the literal translations above in translating such Spanish sentences to English! But such sentence constructions are very common in Spanish, so you shouldnt shy away from using them.

Computer Ethics Essay Example | Topics and Well Written Essays - 500 words

Computer Ethics - Essay Example Community standards are not necessarily very present on the Internet, unless one counts Internet social networking sites as formal ways which try to organize information in a way that is easily digestible by readers. Right now, as things stand, users have direct control over their options. Community standards criterion might be very difficult to be preserved on the Internet-namely because there weren’t any standards to begin with. According to Curry, Riley, & Battistoni, â€Å"With the Internet, the user can control very precisely the sites and information to be accessed. However,concerns about adult access to adult information and communications have arisen if regulators chose to protect adolescents from obscenity on the Internet†.While some sites can be blocked by parents and educators, obscenities on the Internet can’t necessarily be regulated completely. However, that does not mean that Internet regulation is not on the horizon. According to Tavani, â€Å"De spite some of the controversies and challenges that arise in schemes for regulating cyberspace, it is noted that we should not presume against Internet regulation. In fact, there is a 'strong moral case can be made for regulating the content of the Internet†. Morally speaking, many people would like it if the content of the Internet could be regulated in terms of language use on chat rooms and social networking sites. In fact, that is the next wave of technology that might come in handy some day, is the use of administrators, or Admin, to basically monitor the content placed online.

Racism Essay Example | Topics and Well Written Essays - 250 words - 5

Racism - Essay Example This study is done because of such difference in physical location (Donaldson & Karen 37). Anthropology also studies various human races to help them determine how their lifestyle is connected to their past in relation to communication, culture and behaviors. Throughout scientific studies, there has been no proof of biological differences among individual because of race, it should be noted that all human are equal irrespective of their skin color, language, religion and culture. Scientific researchs shows that race is just a social aspect that has nothing to do with our biological and genetic origin. Race, according to various human activists, should not be the reason why certain individuals are looked upon as less human in our institutions and within the larger community. We should all start to look at one another in a different perspective because of the important things that we have learnt through them. Everyone should take it as a personal initiative to promote the spirit of togetherness to enable us make the world a better place for each

Housing Services Delivery Essay Example | Topics and Well Written Essays - 1500 words

Housing Services Delivery - Essay Example The change of social housing organizations was hastened by a number of political, economical, and social factors. The first group of political accelerators comprises of governmental policies and regulations aimed at the increase of private housing in the UK. In the post-WWII period the housing policy of the UK government was focused on rebuilding, and providing new homes for the population. However, three reasons were hindering rebuilding processes: first, the government could only spend on housing what the country could afford; second, governmental investments in housing policy required better targeting on the neediest classes of population; and third, the efficient use of public spending were ought to be achieved through drawing in private funding (Collier and Luther, 2002). Thatcher's conservative policy on housing included two main phases: the extension of home ownership and the privatisation of rented housing. Through the increase of private housing among the population the gove rnment was able to focus on social groups, which could not afford to buy a house. Tax incentives, efficiency agenda, and right to buy policy was the next step to increase home ownership among the population: "The rights of council tenants and, later some housing association tenants, to buy their homes under the Right to Buy and Right to Acquire policies has enabled significant numbers of people (over 2 million) become owner occupiers" (Shelter, 2005). Nevertheless it had a negative impact on the supply of affordable housing for rent in many UK regions, "where the provision of new affordable homes has failed to keep pace with the numbers being lost through sales" (Shelter, 2005). The new problem has arisen: in 2002 Britain saw the lowest number of new houses built(measured in starts) since the end of World War II (Cameron, 2003). The housing supply was short, but moreover it mismatched the demand in the cities and regions. Thus, along with the stimulation of private housing governmental policies have created several obstacles on the development of UK housing marke t. Economic Factors Economical factors that lead to the shift from the welfare to contractual resource management in the housing industry identified in the literature are connected to further development of globalization. The success of Western economy, and the spread of the US way of life has entailed the rapid development of private sector in housing. It also has another effect. World Trade Organisation not only reduces barriers to international trade, but also increases the commercial exploitation of public services, including social housing. Pollock and Price (2000) indicate that market-orientated policies including privatisation of public service infrastructure through public-private partnerships is a part of a larger trend of privatization, and redefining of public goods as private responsibilities. The hopes of WTO are concerned with the commercial exploitation of public funding streams, and promoting the commercial interests of transnational corporations. Promotion of privatisation leads to the increase of competition among housing organisations as transatlantic players enter the housing market of the UK (Pollock and Price, 2000). On the one side it allows government to reduce funding to minimal, allowing private owners

Rafaella Sartis Europe at Home Essay Example | Topics and Well Written Essays - 500 words

Rafaella Sartis Europe at Home - Essay Example Furthermore, Sarti not only studied material objects from their "economic point of view, but also in their symbolic and cultural cointexts" (Schuurman). More truly, Sarti exhibited less interest in general economics, and more in the diversity of gender, religion and wealth instead of in explaining the formulation or dynamics of those differences. As a matter of fact, Schuurman stated that there was "no direct relationship between the choice of research area and the research questions asked of it," when social history should have been more about the "choice of theme or social group" and not about the "choice of region." the three functions of a household, namely, reproduction, consumption, and production, with much emphasis on consumption. However, she paid no attention to the production sphere although she has included this as one of the functions. And even with the consumption sphere, Sarti unfairly left out the objects that played a large role in the diversity which she centrally addressed, those related to tea and coffee. The first chapter was about th

Diageo Plc Case Study Example | Topics and Well Written Essays - 2000 words

Diageo Plc - Case Study Example At that time (eighteenth century), it was identified mostly with spirit brands like Justerini, Malts of Scotland such as Talisker, Glenkinchie and Lagavulin. In the nineteenth century, the company introduced Johnnie Walker; one of the most popular whiskies to date. In that same century, there was introduction of Smirnoff and subsequently Bailey's. In the twentieth century, the company started getting associated with Captain Morgan rum and eventually adopted it. Ever since, the company has been characterized by numerous innovations and introductions of new alcoholic drinks the world over. The Diageo Plc Company falls under the food and beverages industry in general and in the distillers sub industry. Therefore all the factors affecting the company will be examined in against the backdrop of this industry. The industry analysis will be done through SWOT and PEST analysis. The former type of analysis is instrumental in identification of the internal and external factors affecting a given company. It is also crucial in identification of the factors impending growth of a particular company. PEST analysis is more useful in determination of the external environment. (United Nations, 2001) The most outstanding feature about Diageo Plc is its brands. Some of the brands it offers have been around for centuries. This implies that the company has been able to secure brand loyalty. These include Smirnoff, Johnnie Walker and Bailey's. On top of this, the distiller has a huge size with branches all over the world. The advantage of such a large size is that the company can appeal to numerous market segments. Besides this, it can make up for weaknesses in one area with strengths in another country. (Hill, 2005) The Company also has confidence in the fact that it produces good quality beer. This means that sometimes the product 'sells itself' so to speak. It can also pride itself in the fact that it delivers lots of products in an efficient and fast manner. Actually most bars and pubs in the United Kingdom heavily rely on supplies from the company. Such an arrangement is only possible if the supplier has established a name for itself. This is definitely the case with Diageo. Another source of strength is the fact that the company promptly caters for its clients through efficient customer care. Responses to customer requirements and needs are done promptly and most of the time this is achieved through cooperation with the marketing and sales team. The Company has been at the frontline in employment of technological advancements in its production processes. For example, some of its distilleries are up to date in order to speed up the rte of production. On top of this, it is continuously introducing latest bottling technologies. It

Theoretical concepts of Risk Management in relation to projects Coursework

Theoretical concepts of Risk Management in relation to projects - Coursework Example Thus, the study is focused on presenting a view on risk management. Objectives of the Study The risk management is necessary to be able to survive and plan the different problems and trials facing the organisations. The study is aimed to review the theoretical concepts of risk management specifically related to projects and practical implementation of strategies, plans and procedures. In addition, relevant corporate governance aspects of organisations are also included. Included in the specific topics covered in the research are the key challenges and applications in risk management, risks associated in research and development, risks in new product development, change management, technology transfer, and system integration of technology and the manpower. The needs for team working skills appropriate to risk management and the methods for formulating risk management strategies such as project risk models, migration, and contingency plans for appropriate action. Background of the Stud y Risk is the â€Å"combination of the probability of an event and the consequences which can either be beneficial or detrimental to the organisation or particular project. Due to the implications of the risks involved, the need to prepare for the risks is essential (Institute of Risk Management, 2002, p.2). Risks are inevitable in any type of activities, projects or organisational operation, thus, methods and techniques in recognising, resolving and working the risk as opportunities and chances of growth and excellence are being established (Loosemore and Raftery, 2006, p.1). One example of risks considered is in the safety field wherein the main concentration is the preparation for the negative risks to be able to ensure safety (Institute of Risk Management, 2002, p.2). The risks can affect different aspects of an organisation or project including physical, monetary, cultural, and social dimensions (Loosemore and Raftery, 2006, p.1). In addition to the complex effects of risk tha t serves as stimulus for action undertaken by organisations, risk can either serve as threat or opportunity which lead to essential benefits such as exploits more opportunities, enables trade-offs, increases the chances of success, sustains creative exploration and innovation, increases efficiency, and promotes motivation within teams (Hillson, 2009, p.9). There are different types of key risks that can affect risk management. These can be classified into the external and internal factors that are categorised as financial risks, strategic risks, operational risks and hazard risks. External financial risks are composed of factors related to interest rates, foreign exchange, and credit. External strategic risks include competition, customer or stakeholder changes, industry changes, customer or stakeholder demand, and M & A integration, which is also an internally driven risk. External operational risks include factor such as regulations, culture, board composition, and the recruitment and supply chain which are also considered as internally driven risk factors. Contracts, natural events, suppliers, and factors related to the environment are classified as the externally driven hazard risks. Other types of external hazard risks are the public access, employees, properties, product and services which are also classified as internally

Diageo Plc Case Study Example | Topics and Well Written Essays - 2000 words

Diageo Plc - Case Study Example At that time (eighteenth century), it was identified mostly with spirit brands like Justerini, Malts of Scotland such as Talisker, Glenkinchie and Lagavulin. In the nineteenth century, the company introduced Johnnie Walker; one of the most popular whiskies to date. In that same century, there was introduction of Smirnoff and subsequently Bailey's. In the twentieth century, the company started getting associated with Captain Morgan rum and eventually adopted it. Ever since, the company has been characterized by numerous innovations and introductions of new alcoholic drinks the world over. The Diageo Plc Company falls under the food and beverages industry in general and in the distillers sub industry. Therefore all the factors affecting the company will be examined in against the backdrop of this industry. The industry analysis will be done through SWOT and PEST analysis. The former type of analysis is instrumental in identification of the internal and external factors affecting a given company. It is also crucial in identification of the factors impending growth of a particular company. PEST analysis is more useful in determination of the external environment. (United Nations, 2001) The most outstanding feature about Diageo Plc is its brands. Some of the brands it offers have been around for centuries. This implies that the company has been able to secure brand loyalty. These include Smirnoff, Johnnie Walker and Bailey's. On top of this, the distiller has a huge size with branches all over the world. The advantage of such a large size is that the company can appeal to numerous market segments. Besides this, it can make up for weaknesses in one area with strengths in another country. (Hill, 2005) The Company also has confidence in the fact that it produces good quality beer. This means that sometimes the product 'sells itself' so to speak. It can also pride itself in the fact that it delivers lots of products in an efficient and fast manner. Actually most bars and pubs in the United Kingdom heavily rely on supplies from the company. Such an arrangement is only possible if the supplier has established a name for itself. This is definitely the case with Diageo. Another source of strength is the fact that the company promptly caters for its clients through efficient customer care. Responses to customer requirements and needs are done promptly and most of the time this is achieved through cooperation with the marketing and sales team. The Company has been at the frontline in employment of technological advancements in its production processes. For example, some of its distilleries are up to date in order to speed up the rte of production. On top of this, it is continuously introducing latest bottling technologies. It

Rhetorical Analysis of Hurricane Essay Example for Free

Rhetorical Analysis of Hurricane Essay Martin Luther King once said, â€Å"There comes a time when one must take a position that is neither safe, popular, or political, but because it is right. † The song â€Å"Hurricane†, written by Bob Dylan takes a stand and ignores what was safe, popular, and politically right during the 1960’s and 1970’s, in order to paint a picture of injustice. Dylan organizes the actual events of a man named Rubin â€Å"Hurricane† Carter who was a middleweight boxer wrongfully accused and convicted of a double homicide. Dylan narrates the song and uses his credibility as a rock star to reason with a broader audience, while evoking the emotions of listeners by describing horrific events, prejudice, and coercion by fraudulent figures of authority that developed false allegations. As a result the man (Hurricane) authorities came to blame was convicted and put in prison for 20 years but as Dylan says in his song, Hurricane could have been the champion of the world, referring to â€Å"Hurricane,† who was a well known sports figure for his boxing talent. The song is also narrated in such a way that Dylan tries to convey a message that will not only cause a critical analysis of the injustice by his fan base but also by the general public. The setting of the song takes place in Patterson, New Jersey, which is a line written in the song that reads, â€Å"and they arrive on the scene with their red lights flashing in the hot New Jersey night. † In the first verse of the song Dylan attempts to hook listeners with the words, â€Å"pistol shots ring out in the barroom night. and after describing a bartender laying in a pool of blood he then moves on to quote a secondary character named Patty Valentine as saying, â€Å"My god they’ve killed them all! † describing the three men that lay slain in the barroom. The next two sentences tells audience what Dylan is going to do in which he says, â€Å"Here comes the story of the Hurricane, the man authorities came to blame for somethin’ he never done. Put in a prison cell, but one time he could-a been the champion of the world. The first verse grabs the emotions of listeners by creating fear while imagining the sound of gun shots, a woman screaming, and a man laying dead in a pool of blood. While the second to last sentence of the first verse, gives an identity to the main character â€Å"Hurricane,† which is an attempt to stimulate an audience to imagine a man who is like a hurricane. The first time listening to the song, one might envision a man who was very tall, muscular, and who could rip doors of their hinges, and could pick up Volkswagens and throw them the length of a football field. In reality â€Å"Hurricane† is only five foot, eight inches and weighs one hundred and seventy pounds. However, Dylan does a fantastic job pulling his listeners in while introducing the main character and opening events that would build on one another until an apex of the song is reached. Dylan not only exhibits credibility because of his fame but most importantly his song writing ability. Two of his previous songs â€Å"Blowin’ in the wind† and â€Å"The Times Are a Changin’† were anthems used during the U. S. Civil Rights and anti-war movements of the 1960’s. Dylan’s way with words was again what enabled him to tell of Hurricane’s awful injustice, while hoping the lyrics to the song would invoke his audience to work to prevent and end similar injustices from happening in the future. Throughout the song Dylan makes suggestions of racial prejudice and coercion by the Patterson, New Jersey police, the District Attorney (D. A. ), and the judge who over saw the proceedings. For example he writes, â€Å"Number one contender for the middle weight crown had no idea the shit was about to go down when a cop pulled him over to the side of the road just like the time before and the time before that. In Patterson that just the way things go. If you’re black you might as well not show up on the street. Less you wanna draw the heat. † The heat Dylan is referring to was the ongoing harassment of African American’s by the Patterson police. Later in verse nine Dylan writes, â€Å"All of Rubins cards were marked in advance the trial was a pig-circus, he never had a chance. The judge made Rubins witnesses drunkards from the slums. To the white folks who watched he was a revolutionary bum and to the black folks he was just a crazy nigger. No one doubted that he pulled the trigger. And though they could not produce the gun, the D. A. said he was the one who did the deed and the all-white jury agreed. † In this verse Dylan is making a point that not only were the Patterson police trying to make an example out of Hurricane but also the D. A. and the overseeing judge. Keep in mind that during 1966 the United States was in the midst of a historical transition as just two years earlier President Lyndon B. Johnson had signed the Civil Rights Act outlawing all forms of discrimination against African Americans and women, including racial segregation. The act created serious tension among whites and blacks as a majority of whites refused to accept the change and the blacks were free to fight back against those who refused. In the end the tension provoked many hostile riots and fights to breakout all over the U. S. The year 1966 also marked the start of the Black Power movement, which was maintained until the 1970’s. The movement brought together black collective interest that consisted of racial pride, political goals, establishment of other social institutions, and most importantly a continued defense against racial oppression. Given the historical context one could attest that Dylan’s speculation of lingering racism could very much be true and at that time was very much alive. Throughout the song Dylan continually uses words and fraises that evoke the beliefs and values of those not only of the 60’s and 70’s but also of today’s generation. Dylan incessantly draws attention to the callous environment that was created and controlled by the Patterson police. The Police and the District Attorney needed someone to arrest for the barroom murders and the person that fit the description was Hurricane. In verse four Dylan introduces two more characters named Alfred Bello and Arthur Dexter Bradley. By doing this Dylan keeps the attention of his audience as he writes, â€Å"Alfred Bello had a partner and he had a rap for the cops. Him and Arthur Dexter Bradley were just prowlin’ around he said. † Dylan is telling the story as though Bello was speaking to the police in regards to why he and his partner were at the crime scene. Dylan goes on to quote Bello again having said, â€Å"I saw two men runnin’ out and they looked like middle weights (boxers) they jumped into a white car with out-of-state-plates. Dylan uses the above sentence to further suggest that the real criminals, Bello and Bradley pinned the blame on Hurricane and his friend and hinted to the cops in such a way that directed them to accuse and arrest a well known public figure that happened to be a middle weight boxer. Dylan is again trying to send a message to his audience that Hurricane was falsely accused. After the police arrested Hurricane and took him to the hospital to be identified by a wounded victim looking â€Å"through his one dyin’ eye,† the man says, â€Å"Whad you bring him in here for? He aint the guy! Dylan continues to link events together working toward his final message as he narrates the coercion of Bello and Bradley by the Patterson police. When four months later the two are reminded of the murder and reminded of the getaway car and are asked, â€Å"You think you’d like to play ball with the law? Think it might-a been that fighter that you saw runnin’ that night? Don’t forget your white. † Dylan moves on as he writes, â€Å"Rubin Carter was falsely tried. The crime was murder one, guess who testified? Bello and Bradley and they both baldly lied and the newspapers, they all went along for the ride. How can the life of such a man be in the palm of some fools hand? To see him obviously framed couldnt help but make me feel ashamed to live in a land where justice is a game. † Verse ten lets you know up front that Hurricanes conviction was wrong. The next sentence continues to work on the audience’s emotions as Dylan words describe his anger and disgust and that it’s no surprise that Bello and Bradley testified. In the following line, Dylan is alluding to the Patterson county judge as the fool with Hurricane’s life in the palm of his hand. In the last sentence, Dylan’s’ words are directly aimed at the American justice system calling it a game, which tells the audience you should be ashamed too. In the final verse Dylan hits listeners with a combination of three punches as he ends with his experienced opinion, beliefs, and desires. He writes, â€Å"Now all the criminals in their coats and their ties are free to drink martinis and watch the sun rise, while Rubin sits like Buddha in a ten-foot cell an innocent man in a living hell. Thats the story of the Hurricane, but it wont be over till they clear his name and give him back the time hes done. Put in a prison cell, but one time he could-a been the champion of the world. † It is obvious that Bello and Bradley are the criminals free to drink martini’s and know how to play the justice system game. Rubin sits like Buddha in a ten-foot cell is to influence the audience’s emotions visualizing a man sitting in his own personal hell like a statue that can do nothing but wait. Dylan lets the audience know he has finished the narrative by saying, â€Å"That’s the story of Hurricane. † The statement, â€Å"But it wont be over till they clear his name and give him back the time hes done. Put him in a prison cell, but one time he could-a been the champion of the world. † is telling the audience that they need to stand up and demand that the injustice of a innocent man be cleared and compensated for the time he has spent in prison. The ending chorus reminds the audience that the wrongful conviction not only took twenty years from a man’s life but also his chance at greatness. Before the song starts, Dylan’s reputation precedes him as a bond and a trust had already been established with his audience and those of the general public who knew of him. Although the song is not a part of our current pop culture, Dylan attempts to use his credibility to draw attention back to the racial discrimination and prejudice that was still looming the country after the Civil Rights Act of 1964 had been implemented. From the beginning of the song to the end, Dylan tries to send a message to evoke the values and beliefs of his fans and the general public calling out to them to stand together against what was safe, popular, and politically right and to not only advocate for Rubin â€Å"Hurricane† Carter but also demand the justice system prevent further unlawful injustice from happening in the future. By narrating, Dylan uses he words and phrases to invoke the emotions and hearts of his audience by describing the pain, loss, and anger, that Hurricane felt and the disgust that Dylan, himself felt in relation to the active events in the story and those who are a part of the justice system. The last idea that Dylan leaves his audience with is Hurricane was, â€Å"put in a prison cell, but one time he could-a been the champion of the world. † if it wasn’t for his wrongful incarceration.

E-Collaboration for E-Businesses

E-Collaboration for E-Businesses 1. Working Title How does the development of e-collaboration provide e-businesses with a competitive advantage? 2. Introduction E-Collaboration, a relatively new concept that is shaping the way we do business. The development of this model has seen recent advances in inter-enterprise software and communication technologies which are shaping the way for digitalisation, mass communication, and globalisation. This emerging business tool has the ability to change the traditional foundations of business relationships. This report explores the concept of developing e-collaboration for e-businesses and the competitive advantage it provides to B2B (Business to Business), through the means of secondary qualitative research, books, journals, the internet and shared company information. 3. Literature Review 3.1 Defining E-Collaboration Goonatilake et al. (2009) state that e-collaboration is the use of internet and related technologies to assist distant clients in exchanging information for interactions between suppliers and customers, and everyone in between to move trade forward. Kock (2002) supports the aforementioned definition by identifying e-collaboration at an operational level as being a collaboration utilising electronic technologies amongst different individuals to achieve a common goal. E-Collaboration is a tool that breaks the boundaries of activities involving buying and selling. As cited in Samtani (2002, p.8) The Gartner Group believed that by 2005 nearly half of all Web-based commerce would be collaborative. Not only has collaboration become firmly established within many businesses it has changed many business models to incorporate B2B (Business to Business) integrations. The reasons for companies utilising e-commerce are mainly driven by the need to share resources and information. Wanga, Y. (Unknown, p.3) states that in collaborating the participating companies are sharing the supply chain the cost reduction, JIT process automation, increased potential opportunities on partnership, and the flexibility and adaptability. Samtani (2002, p.9) concurs with the above reasons for collaborating believing that it leads to shared databases, open tracking systems, enhanced inter-enterprise visibility and cooperation, streamlined business processes, new cost efficiencies and an expanded customer base for every collaborative partner. 3.2 B2B Model IPC E-Business Supply chain committee (2000) state The business-to-business (B2B) model is much more complex compared to the business-to commerce (B2C) model, which is more prevalent today. B2B spans the full spectrum of business processes, from raw material to the consumer. IPC E-Business Supply chain committee (2000) The diagram visualises the key elements of an e-collaborated e-business and its ability to manage end-to-end business transactions. As the trend towards outsourcing in the electronics industry continues to develop it is essential that all the main components are interlined: OEMs, EMS Providers, PCB Fabricators, Raw Material Suppliers and Component Suppliers to allow for automated processes. 3.2 Extranet Extranet is the term used for a private network within an organisation and other clients/suppliers who have access rights. Extranets have the ability to automate processes improving the business relationships. Businesses are currently more pressured into online ordering and inventory management because of their attractive benefits. Information is freely available 24/7 making communication easier between suppliers. Any changes needed to be made are simple in comparison to the traditional slow paper form saving time. Inventory and order processing can be easily changed without the delay of the post. Another added benefit of utilising an extranet is a much more effective collaboration and synchronization between clients. (Benefits of intranets and extranets, 2009) Business becomes more flexible with negotiable working hours because of their ordering system being connected 24/7. 3.3 EDI and API EDI is a tool that can be used by business to communicate with other businesses or suppliers. It reduces the need for paper documentation and reduces cycle time dramatically. PCMag.com, (Accessed November 2009) define it as being the electronic communication of business transactions, such as orders, confirmations and invoices, between organizations. API is the application that enables EDI. It is a platform that connects the companies together and standardises the layout of the data being transmitted so that it becomes meaningful to both parties involved. 3.4 Outsourcing Outsourcing is defined as the process of shifting/delegating/transferring a service/process/function to a third-parties/external service provider which would otherwise be an in-house function/service/process.'(CyberVillage.com, Accessed November 2009). Utilising outsourcing can be a crucial advantage to companies such as Dell, Nissan and Cummins. If the companies can source another company to make a component needed for the end product at a price that allows them to still have a viable profit margin, then this prevents the need to buy in the equipment and the expertise to do so. 3.5 The use of Web 2.0 Web 2.0 can be used as a means of selling products to customers and suppliers. This can be split into two categories of selling B2B or B2C. Websites such as eBay and Amazon.com can be used by businesses to sell directly to customers using a B2C model. Other websites such as nationalrail.co.uk can be used by 3rd party companies to sell train tickets on behalf of many train providers such as VirginTrains and the Eurostar. 3.6 Output of developing E-Collaboration for E-Businesses E-business collaboration allows businesses to have an active role in all aspects of its customer sales and marketing experience, from shopping and product configuration to fulfilment and feedback. Internet-enabled collaboration is creating a fundamental divide in the practice of global business and the management structures that guides it. http://www.industryweek.com/articles/e-business__e-collaboration_674.aspx Collaborated e-businesses pose the risk factor for many managers of organisations who have not adopted the collaboration phenomenon as old strategies do not constitute a sustainable competitive advantage. The managers of e-collaborated businesses are achieving industry advantages by adhering to two main characteristics (1) lowering interaction cost with the use of the internet and (2) they are primarily focused on the part of the value chain where they have a prominent advantage. With the business focused on the prominent advantage of creating an effective demand-driven (or customer driven) supply chain, e-collaboration has aided in providing the necessary tools and processes needed to manage the large of amount of information being shared throughout the cycle. Cost Reductions Globalisation Joint product development Another strategic imperative for collaboration is emerging from a basic transformation in discrete manufacturing. As the build-to-demand model replaces yesterdays build-to-stock paradigm, the ability to collaborate with customers and suppliers at a product engineering level becomes a primary competitive tool. It is a need that has been transforming the product strategies of companies that were once known only for their ability to deliver CAD/CAM solutions. This online collaboration will allow your active participation in all aspects of your customers sales and marketing experience, from shopping and product configuration to fulfillment and feedback. Short-term rewards include reduced costs through process automation and efficiencies. Long-term rewards include increased revenue, greater customer and partner loyalty, and the ability to create strong sell-side partnerships that help differentiate products E-business offers the opportunity for businesses to establish new competitive standards by expanding distribution channels, integrating external and internal processes, and offering a cost-effective method of providing products and services. The Internet provides online businesses with the ability to reach a global audience and to operate with a minimal infrastructure, reducing overhead, and providing greater economies of scale, while providing customers and businesses with a broad selection, increased pricing power, and unparalleled convenience. Impact On Key Value Drivers These changing economic assumptions within the context of the electronic economy have direct impact on economic value-add for manufacturers. Three primary value levers are exercised through the adoption of e-business. The associated value propositions can be quite compelling and span many of the key dimensions of business performance and success. In this context, e-business is clearly much more than just an electronic sales channel or an MRO procurement alternative, as many have defined it to be. Those who have been willing to adopt an e-business perspective are seeing tangible economic results. 15 All of the new tools of collaboration promote a model for manufacturing in which an enterprise is no longer inhibited by size or lack of it. And the collapsing of time and distance means that many of the old rules for corporate structure and strategy are being rewritten. Teresko, J. (2000) Aims Objectives To investigate the available tools to develop e-collaboration for an e-business, in order to achieve a competitive advantage. In order to achieve this aim the following objectives will be met: Investigate the use of e-collaboration for e-business Investigate the tools used to collaborate e-businesses API EDI Extranet Web 2.0 Understand the use of e-collaboration in small B2B and large B2B Explore the use of e-collaboration for Nissan and Renault and Google and Microsoft Case Studies Amazon.com   case study? Alliance between companies. For example Microsoft and Google. Are they going to buy out Google or collaborate to provide a better service to their customers? Effect on travel and transport? Retailers being able to provide train times from national rail through ADI. Analysis Successful example of E-Collaboration Nissan and Renault Nissan and Renault are one of the most formidable e-collaborations. Beginning in 1999 when Nissan UK was facing financial difficulties, Renault bought out 44.3% of the shares in Nissan. Nissan bought 15% of Renault shares but hold no voting rights. They also created the Renault-Nissan Alliance team, with both parties owning a 50% share. The two companies share their purchasing and information services as shown below. This partnership is successful due to many factors. Nissan are one of the leading petrol car manufacturers and Renault specialise in diesel. The Alliance have together co-developed common engines and gearboxes. These include a six-speed manual gearbox and a new V6 diesel engine. The Alliance also interchanges existing engines or gearboxes. For example, the Nissan 3.5-litre engine is used in the Renault Laguna and Renault 1.5 litre diesel engine is used in the Nissan Qashqai. In total, the Alliance share eight engines that are commonly used throughout the range of Nissan and Renault cars. Renault originally had no plant in South America, however from day one of the merger Renault have been able to utilise Nissans plant in Aguascalientes Mexico. Renault now produces the Clio for Mexico and Latin America. The Clio can be produced along side Nissans Platina as they share a similar architecture which drives down production and inventory costs. Nissan and Renault still however remain distinct recognisable brands which appeals to the customers. Nissan and Renault share their purchasing and information services. Within the RNIS (Renault-Nissan Information Services) the companies share a WAN, service providers and hardware. They also share systems e.g. Packaging Visibility System (PVS) that standardises the return of returnable packaging between shared suppliers, thus saving money. Outsourcing Dell spend a minimal 1.1% of their annual revenue on research and development, preferring to outsource various components to suppliers they collaborate with. They collaborate rather than compete with companies to provide customers with innovative ideas. This is vastly different to the methodology adopted by HP who invest 4.6%.of their annual revenue in research and developing components. This has previously given Dell the competitive advantage and enabled Dell to dominate the computer market. Outsourcing can be beneficial to companies who focus on other areas of production rather than research and development of specific components. Companies who outsource may pay a premium for buying in ready made components for their end product; however they compensate for that area of expenditure by ensuring they produce a very high quality end result that will attract customers. Outsourcing saves production time. If the business and their suppliers can successfully implement JIT (Just in Time) and components are delivered as per demand for the manufacturing line this will drive down product time. The increased number of products being manufactured within the same company in the same plant also increases the possibility of delays in such cases as a mainframe failures and machinery malfunctions. Out of house outsourcing can eliminate such problems. Nissan outsources to both in-house and out of house suppliers. They have improved their logistics by relocating many of their suppliers in-house, saving the time taken to get the components to the line and reduced the cost of transportation. To successfully outsource companies need to have confidence and trust in the suppliers. Nissan for example has implemented SAIS (Supplier Appraisal and Improvement System). This awards the suppliers demerits for mistakes such as parts mislabelled and accuracy percentages for delivery times. This allows Nissan remain in control over its suppliers and with the control reoccurring mistakes can be highlighted so that action can be taken. Nokia have recently published a press release in November 2009 to recall its mobile phone chargers that are produced by a third party supplier. The charger has a fault which can result in an electric shock. This can severely affect the client base of Nokia due to the inefficiencies of their supplier, customers may lose faith in Nokia and question how much of their outsourced components are quality assured by Nokia. Therefore ultimately meaning Nokia lose their competitive advantage in the mobile phone market. EDI and API Nissan Case Study Utilising EDI for communication between collaborated companies can provide numerous advantages. Sending an electronic message cross-country or globally requires only seconds or minutes instead of days. It can be agreed between the companies for the data to be sent in a certain format that can be instantaneously uploaded on the receiving companys system. Data files can be frequently communicated throughout a day between a company and a supplier via EDI; this is advantageous to a company dealing with a rapid stock turnover like manufacturing companies. The sending and receiving of information electronically can be of great benefit to a supplier too. The suppliers of NMUK (Nissan Manufacturing UK) will receive much earlier notification of NMUKs delivery requirements. This can be used by the supplier to enable them to minimise their inventory holding, improve their production scheduling and prepare in advance for logistics collections if necessary. NMUK also use EDI transmissions for the Self-Invoicing System. The objective is to have all suppliers who receive orders from Nissan by EDI to also be active for self-invoicing. This is saving Nissan money as they are not physically sending out the invoices. It is also reducing the possible errors caused by manual intervention may have when data needs to be input from one system onto another. Bibliography The effectiveness of using e-collaboration tools in the supply chain: an assessment study with system dynamics Oscar Rubiano Ovallea, Adolfo Crespo Marquezb,* a Escuela de Ing. Industrial y Estad!Ä ±stica, Universidad del Valle, Cali, Colombia b Industrial Management, School of Engineering, University of Seville, Seville, Spain Received 1 February 2002; received in revised form 21 October 2002; accepted 18 January 2003 Goonatilake, R. Herath, S., Hearth, A., Tyska C.K. (2009) E-collaboration issues in global trade, transactions and pratices, European Journal of Scientific Research, 34 (3), p.326 [Online]. Available at: http://www.eurojournals.com/ejsr_34_3_04.pdf (Accessed: 02 December 2009). Samtani, G. (2002) B2B Integration A practical guide to collaborative E-commerce. London. Imperial College Press. IPC E-Business Supply chain committee(2000) The myths of E-commerce. An IPC White Paper Report p.5. Open Access [online] Available at: http://www.ipc.org/4.0_Knowledge/4.1_Standards/E-CommerceWhitePaper.pdf (see page 5) (Accessed : 29 November 2009). Teresko, J. (2000) Internet tools allow manufactures to join forces to enhance individual strenghts, Industry Weekly, 12 June [Online] Available at: http://www.industryweek.com/articles/e-business__e-collaboration_674.aspx (Accessed: 29 November 2009). Wanga, Y. (Unknown) A literature review. p.3, Open Access [online] Available at: http://conference.iproms.org/sites/conference.iproms.org/files/PID172674.pdf (Accessed: 27 November 2009).

Sainsbury’s Human Resources Involvement With Health And Safety :: Human Resources Essays

Health and safety doesn’t just occur in HR. It has to be closely and carefully monitored at all times. Human resources must comply with a significant amount of legislation; this is where the human resources part comes into function in this area. Sainsbury’s HR like all other businesses has a safety policy. This is a legal requirement, the policy says in simple terms what the aims of Sainsbury’s are in relation to health and safety of employees. It also includes key members of staff and actions for carrying out the policy. The policy will include arrangements covering training and instruction, company rules and emergency arrangements. This will be signed by the senior manger; it is revised regularly to be kept up to date. Sainsbury’s HR has their own codes of practise; this is unique to Sainsbury’s HR as all different businesses have their own. This states what employees should do in an even of an emergency, such as a fire, bomb scare etc. It says how to contact a first-aider, where a medical room is, calling a doctor and so on. Sainsbury’s HR has a health and safety office in all their stores; they have the responsibility for all health and safety policies and training. They advise store managers about their responsibilities for h+s and make sure that all employees working in stores are informed about them. This is all to do with health and safety laws. They place a responsibility on both the store managers and employees. Human resources record all accidents in an accident book which all employees have, they also record ‘near misses’ so they can see where improvements need to be made. Human resources train new staff for health and safety jobs which include roles being health and safety officers, safety committee meeting holders etc. Customers are also accounted into the health and safety acts for Sainsbury’s HR, these include:- * Disability needs accounted for- wheelchair access, lifts, helpers etc * Car parks- checked regularly for trolleys causing hazards, etc. * Customer fire exits- Kept clear at all times. * Shelves- all stacked to the lowest they can be. * Warning signs- always can be visible and heard. * Smoking, drinking, eating- banned in all stores. * Substances and solvents- all kept in unreachable areas for children’s safety (3rd or 4th level shelves). * Toilets- checked every half an hour for staff and customers. There are a lot more things human resources do to protect all their customers and employees. Health and safety is important for human resources as it protects their employees and customers, Sainsbury’s reputation will not be very good if employees

Finance in Business :: Papers

Finance in Business For a business to be successful in the increasingly competitive business environment detailed financial plans and accounts must be drawn up and followed consistently. With so many financial demands placed on small it is vital that all cost are calculated and accounted for prior to the businesses start-up date, these costs are referred to as 'start up costs' Start Up Costs ============== Start-up costs are any payments that my business needs to make prior or opening. ==================================================================== [IMAGE] Rent of premises and equipment. [IMAGE] Wages of any employees ---------------------- Finance must be supplied for any form of ongoing advertising campaigns or sales promotion techniques. [IMAGE] Utilities - gas, water and electricity need to be supplied to my business at all times [IMAGE] Maintenance of business premises, this could also include possible expansion of the business. [IMAGE][IMAGE] Examples of Running Costs businesses are subjected to. Some Star-Up costs also apply during the general running of the business as 'running costs'. Running Costs are payments that are made once the business has started trading. I shall now calculate how much the above costs will affect my business venture. I shall calculate firstly the start-up costs and then the running costs for a sample three-month period. In order to calculate costs effectively I shall design the outlay of my shop first. Designing the layout of my shop. When I began to design the layout of my shop I considered a number of potential problems and requirements, I came to the conclusion that the three most important requirements my shop needed were - * Hygiene * Appearance * Safety By applying serious thought and consideration I aim to solve these issues and be able to design a shop that is both efficient and appealing to customers. Hygiene The layout of the equipment I require in my shop has to allow for easy

Elementary School Children Exercises Essay

The paper begins with introduction whereby it briefly describes elementary schools and whom it they serve. In this part the paper attempts to show the changes that take place throughout elementary school period. The paper further outlines behavioral experiences of 1st graders through to 5th graders. In so doing the paper takes into account behavioral observation both in class and in the playground. Experiences both in class and playground are taken into consideration throughout the grades. The paper concludes by observing the general circumstances in the elementary school set up and how they can be improved. Introduction In the United States, a child between the kindergarten level and the 8th grade attends elementary schools for her/his education. However, the most universal grade range is kindergarten through 12th grade. Elementary schools in this country are also referred to as ‘grade schools’. Throughout their elementary school years, children experience imperative developmental transformations. Their way of thinking becomes more coherent, their concentration gets more compliant, their perception taking grows more complicated, and their understanding and math dexterity flourish. With admission into recognized schooling, children expend more time away from their relatives. Repeatedly, this time embraces many hours spent in schools and out-of-school time programs. During elementary school, children commence to assimilate knowledge from their exchanges with teachers, peers, and families so as to create identities based on their understanding of what they are good at as well as capable of doing. Behavior of grade 1- 5 children I observed a boy child attending elementary school through grades 1 to 5 and found 6 that and found this is the most period when attachments to friends grow. The child showed interest with best friend while he showed a sign of shunning those children who were fond of bullying others. Much activity centered on how to stay with friends as well as identifying those who are not co-operative. Majority of the child’s friends were of his sex. While in the 1st grade the child shows a tendency of seeking or dependent behavior toward older rather than same-age or younger children. As the child advances to second grade, he depicts a kind of need for peer assistance as opposed to teacher help. As a mode of attracting the attention of adults, the child develops tattling behavior. Through grades 4 to 5 this child tries to attract the attention of his peers as well as teachers so as to gain cognition. He puts more effort so as to lead others or win in whatever they are doing. The child tries to boss around and he seems not to be happy upon being defeated. In the playground the child tries to be attached to an adult such as a teacher, club leader, and caregiver or neighborhood teenager. The child shows competing enthusiastically so as to win the attention of this adult. Advancing through the grades a positive self-concept continues to develop with successful experiences. The child becomes more sensitive to personal criticism and does not know how to accept failure. The child shows self-control as well as patience in addition sharing and respecting the rights of others while in the 5th grade. It is at this stage that the child develops sequencing and ordering skills, preparing the way for problem solving math skills. Summarily, while in grade one and two the child exhibits, high active behavior, while not being modest he dislikes to loose, he appears to be self centered while seeking to be the centre of attention among portraying other attitudes. In the playground the child becomes sensitive about being called names, but calls others names, often pairs up and has best friend; tends to enjoy leaving out a third child. He shows some interest in games with rules and action but lacks skill, on top of this the child enjoys rough-housing but does not know when to stop and ends up being hurt, upset or exhausted. The child appears to like to know rules in as well as complaining about unfair treatment by peer playmates. While in the fifth grade the child wants to do things right, he erases and tries again and again, he begins to enjoy reading as a pastime as there has been success learning this skill. The child starts to show politeness and consideration; less opinionated and stubborn, he shows friendship by sharing possessions, secrets and time together. The child appears to develop attitude towards opposite sex a combination of liking and hostility. Elementary school and the children Children in elementary schools encounter a number of problems orchestrated by their peers. This can be in form of including undirected anger, such as tantrums, and lashing out at others; ‘bullying’, which is targeting someone thought to be weaker; and ‘hate bullying’, which is oppressing someone of a different (and perceived to be inferior) gender, race, ethnicity, religion, or sexual orientation (U. S. Department of Education, 1999). Young children encounter an immense and mounting range of challenges as they try to build up pro-social competencies and a pacifying, peaceful approach to life. They not only suffer from a lack of closeness with adults, but also from an excess of coverage to explicit violence in the news and entertainment media and, progressively more, in their homes and communities. All these forces have an effect on the disposition of children, and each child conveys a distinctive set of responses to probably provocative conditions. One of the most acknowledged features in schools across America and the rest of the globe are bullying. Bullying is not only destructive in elementary school children, but also adolescents in high school. Studies carried out indicate that the most common locale for bullying is on the playground, closely followed in occurrence en route to and from school. These studies show that bullying that took place on a playground was observed by monitors as well as adult playground assistants. On the playground, the number of time assistants had to intervene was only 17% of the time, and monitors intervened in only 23% of the observed cases. Noting that bullying in bullying is common in elementary schools; action should be taken to make school playgrounds a safer place for all children. This can be achieved if administrators, teachers, staff, as well as other adult stakeholders work to sustain a stricter measure of management on the playground, particularly in areas that appear to be prone to harassment, in addition to these same persons endeavoring to build a more cooperative and engaging school environment. Playground affords recess to the elementary school children. Recess can be described as a break period, typically outdoors, for children. In comparison to the rest of the school day, recess is a time when children have more free will to decide what they want to do and with whom. Through a 1989 study carried out by National Association of Elementary School Principals (NAESP) it was acknowledged that schools in 90% of school districts had at least one recess period during the day. It is however articulated via American Association for the Child’s Right to Play (IPA/USA), many school systems have done away with recess since 1989. Among the reasons for such decision are safety and liability concerns and fears that recess would interrupt work patterns. Eradication of recess among elementary schools is also associated with the requirement for more instructional time while in some instances m principals and teachers suggest that they feel pressured to pack more instruction into the school day because of new calls for accountability. Abolishing recess in elementary schools was detrimental to both the social development of the child as well the academic well being of the children. This is due to the fact that recess may be the only chance for some children to connect socially with other children. Many classrooms permit very little interaction. In addition, latchkey children, who lock themselves in at home after school glued in TV and computer games as cohorts, frequently have no peer exchanges once they leave school. A good deal of what children do during recess, counting the sharing of folk culture, making choices in addition to developing rules for play, has bearing on the development of social skills. During elementary school recess, it was observed that children manage their own games, choosing on the rules and formatting which team goes first or who is â€Å"it†. Even though game playing can take place in the classroom as well as on the playground; however recess offers a more â€Å"open setting† with freedom of withdrawal as opposed to the classroom where it is typically â€Å"closed setting† and children cannot withdraw from the game. Playgrounds afford the children with the ability to learn to resolve conflicts to keep the game going, resulting in low levels of aggression on the playground. The fact that recess is only time in the school day when there is free peer interaction it is a important time in which adults can examine children’s social behaviors, their predisposition to bully and fight, in addition to their leadership and pro-social behaviors. Seeing how their students cooperate socially can assist teachers and other playground supervisors intercede in situations involving hostility or social isolation. Reference U. S. Department of Education, Office of Civil Rights. (1999). Protecting students from harassment and hate crime: A guide for schools. Washington, DC: U. S.