Monday, January 21, 2019

Environmental program Essay

Superfund is an environmental program formed to address neglectful hazardous waste sites. It is also established by the amended all-inclusive environmental Response, Compensation and Liability Act of 1980. The law was enacted in the summit of the discovery of dumps of toxic wastes in the 1970. The law permits the Environmental breastplate Agency (EPA) to scant(p) up such hazardous locations and to require obligated companies/persons to do clean up or compensate the government for EPA-initiated kills. The Superfund cleanup procedure is intricate.It starts on the assessment of the sites and placing them on the National Priorities List, past top cleanups on them. Located at 4109 West Linebaugh Avenue in Tampa, Hillsborough County, Florida, the grey Solvents, Inc. served as a delivery and trade point for tetrachloroethylene. The chemical, which is also cognise as perchloroethylene or PCE was stored in four aboveground storage tanks in the quick-wittedness from 1977 to 1985. T he facility distributed the chemicals for dry cleaners located within the area. From 1985 to 1989 the facility was leased to P.J. s Spa and recently leased to a mercantile painting company. The whole property of grey Solvents, Inc. is about 100 feet extensive and 185 feet deep. When the company is still in operations, the aboveground tanks were individually filled from oil well tanks that brought the chemicals to the facility. One former tank had a capacity of 3,000 gallons while the sizing of the other three is still unknown. It is believed that leaks and spills of tetrachloroethylene happened while the tanks are organism filled and emptied.The tetrachloroethylene that spilled and leaked was not contained and eventually goes down into the nearby blonde soil. In 1988, when the facilitys drinking wet well and some(prenominal) private drinking swell nearby, it was positive contamination of tetrachloroethylene and related compounds of trichloroethylene and 1,2-dichloroethan. Th e Florida Department of Health and Rehabilitative Services advise right away the residents within the area to stop using water system from these wells and supplied bottled water to owners and tenants in the area.The Florida Cites Water Department and the Northwest Hillsborough County Utilities have four wells that draw water from an aquifer within 4 miles of Southern Solvents facility. They provide water supply to more than 46,000 people in St. Petersburg, Hillsborough County, and nearby communities. As earlier as 1994, EPA conducted preliminary assessment of the site and its threat to the community. On July 27, 2000, Southern Solvents site was placed on the National Priorities List (NPL).Various studies then undergoes since the signing of the Superfund Contract that commits the State for 10 percent of the cost for the clean up. Until now, there are only initial steps of chemical oxidation studies and soil vapor extractions are done into the site.ReferenceEnvironmental trade prot ection Agency, Florida. (2009, March 20). Southern Solvents. Retrieved March 24, 2009, from http//www. dep. state. fl. us/waste/quick_topics/publications/ wc/sites/summary/141. pdf Environmental Protection Agency, United States. (2009, January 30). Superfund. Retrieved March 24, 2009, from http//www. epa. gov/superfund/about. htm

Wednesday, January 16, 2019

Los Angeles Kings Marketing Plan Essay

I. Executive SummaryThe NHL has advertn its fairs sh atomic number 18 of storied franchises, but non-however may arrive pop out more than than the Los Angeles Kings. At one time the Kings had acquired arguably, the best pseud to ever lace up his skates in Wayne Gretzky and were competing for the Stanley Cup stratum-in-and-year-out. The Kings be in possession of been tenacious regarded as one of the better ran franchises in mutants, thanks to managements commitment to winning.However, the Kings mother not managed their ultimate goal of a Stanley Cup, they manage to remain competitory e rattling year. The closest they came was in 1993, where they lost to the Montreal Canadians in the Stanley Cup Finals. screw the play on the water ice though comes a marketing outline that ties it tot to each oney to jerk offher. This dodging go forth be developed in jointure with, Vice President of Marketing Jonathon Lowe, and police squad owners Philip Anschutz and Edward Roski Jr. The following strategy will all toldow sales, promotions, merchandising, advertising/sponsorships, unexclusive relations, and then of course familiarity relations.The Kings came to the NHL in 1966, as apart of the new 6 that doubled the size of it of the NHL and brought a franchise to southernern California. Then owner of the Los Angeles Lakers, Kent Cooke brought his passion for the sport of hockey, and for the metropolis of Los Angeles to checkher when he created the disposal. After 44 gruntles of hockey the Kings ar straight path one of the more storied franchises in the NHL today.This past sequence the Kings enjoyed a great lover turnout averaging 18,803 fans filling the building to an fairish of 99.8% capa urban center, up 6% from the previous season. The Kings do not thrust to make do with the LA Lakers or Clippers of the NBA so much being as how all three teams play out of the Staples Center, but in a city same(p) LA where the entertainment dollar is more co mpetitive now than ever, it is important for the Kings to stay ahead of the rest of the competitor. Fans motivation to know that they contrive the opportunity to watch the most exciting second on ice, ein truth(prenominal) time the Kings play at home. If there is one thing LA fans be notorious for it is only coming to important juicys. That is why we need to branch out to new fans and make sure old fans settle mickle know the Kings run this town.II SalesSales, the lifeblood of any organization, the biggest factor that separates a successful franchise to a non-successful franchise. The Kings currently have their season slate plan broken up into several different categories they imply, full/ half(prenominal) season book plans, along with 10-game deals, a Wild West big bucks, and then single/ base tag sales. Also there argon princely benefits made available to full/half season slate holders, and 10-game ticket holders. By becoming a season ticket holder be it full, half , or a 10-game plan the fan is entitled to Royal benefits that include but atomic number 18 not limited to * Stanley Cup Playoff Ticket precedency* Signifi dealt saving on tickets* Flexible interest free payments* 10% off at the team LA Store* Ability to obtain advance tickets to other events at the Staples Center, Home Depot Center, LA sojourn and more* Ability to acquire Staples Center pre-paid parkingThey in like manner include Royal Service Programs that include* Access to a personal era Ticket Service Executive* Kings CARE donation program (this gives the ticket holder the opportunity to donate unwanted tickets to the Kings CARE foundation)* Ability to bring forward account or add tickets to account* Access to LAKings.com/seasontix this website give the fan the option to view their account, access tickets, make payments, renew tickets, and sell tickets on Ticketmasters TicketExchangeThey also include Royal Treatment* Receive invites to liquid ecstasy Team Member events like, a Meet the Players Party, State of the Franchise, private practices, pick up in on conference calls, and much much more * diagnose a friend to season tickets and receive free Team LA gear.The Kings play 82 regular season games in the Western Conference, peaceful division. Of these 82 games 41 atomic number 18 contend at home, the rest on the road. For all 41 home games the ticket sales are as followsThe Kings wisecrack great deals to debauch tickets in bulk, i.e. season tickets and are uncoerced to sacrifice some profits to bring fans into the heavens. The only thing that the Kings overleap in their season ticket packages are names that people can get excited for. The full season ticket holder package will be renamed the Kings Royal Court, this is something that will help the fan feel more connected to the team. The half season ticket holder package will be known as the Royal package of the Crown. The 10-Game packages needed names with a unretentive more spunk so i nstead of the 10-Game, Big Game package, it will be known as the 10-Game War to because it is war on the ice and the team will be playing some of the best competition the NHL has to offer. The Weekend Plan could be renamed Time Away From the Throne, because it is a weekend and people typically do not have to sound. I like the name of the Flex package because it tells the consumer exactly what they are getting. spare-time activity package sales are individual ticket sales and meeting ticket sales. Single game tickets can be purchased finished the case office or the teams website via Ticketmaster. Pricing for tickets are ground on demand, opponent, day of week, and number of days before the game. Prices may turn from week to week and will go up or down each Wednesday based on these factors. The way the price for tickets is determined is very interesting, it is good for the fans and bad for the fans, because the system relies heavily on what games being played and there performan ce of the team.This gives fans with a lower level of income the ability to catch a Kings game, even though the opponent might not be that good. Group tickets are available to groups of 15 or more and offer value priced seating based on the game. The idea do-nothing group seating is to bring the groups, pride, passion, and power to the Staples Center to control the LA Kings. The Kings work with eightfold youth hockey organizations, along with other organizations throughout the study to achieve group sales.III PromotionsThe Kings do an splendid cheat with promotions to get fans into the arena, different nights of the week have a different theme, all of which prayer to the people who live in the Los Angeles area. The promotions schedule is as follows* Oct. 18 open up nighttime* Oct. 22 Law Enforcement Appreciation darkness* Oct. 25 Kroq Tailgate, ice hockey fights cancer* Nov. 3 Canadian Heritage Night* Nov. 5 surplus Management jet plane Game* Nov. 8 Native American soak Night, USC vs UCLA* Nov. 12 Boy Scout Night* Dec. 1 Career Night* Dec. 10 Legends Night, Firefighter Appreciation Night* Jan. 2 Legends Night* Jan. 5 Faith & Family Night* Jan. 9 Russian Heritage Night* Jan. 12 Waste Management Green Game* Jan. 19 Judaic Pride Night* Jan. 23 Armenian Pride Night* Feb. 18 Legends Night, Black History Night* Mar. 3 Waste Management Green Game* Mar. 22 Law Enforcement Night presented by Enterprise Rent-a-center on with these promotions that are geared towards promoting alliance bonding there is Military Mondays which honors those who have served in our military, Website Wednesdays which offer different deals on Wednesday of ever week, and Student Nights which are games that offer discounted tickets to all students with valid ID.IV MerchandisingMerchandising deals with all aspects of the game, it is the difference between any old game and a boast event. The fact that when a fan enters the Staples Center they are welcomed to a sea of black and purp le and blinded by the Kings crown is what makes a Kings game a Kings game. The Kings are fortunate to have a very intensive website dedicated to Merchandise that includes jerseys, tee shirts, golf shirts, sweatshirts, and much more. The goal behind the Kings merchandising techniques is that everyone who walks into Staples Center better be wearing some sheath of Kings memorabilia and if they are not they better walk out with something on.In the arena itself there is a stash away dedicated to offering womens apparel. The store had pink and form fitting hockey jerseys for women because the normal jerseys are overly big. The store also had Kings shirts that are a little more brazen than normal and would appeal more to a womens eye. Along with the womens store there are several stores in the arena that are intentional for children.These stores have Kings toys and mini hockey sticks, plus clothes and jerseys designed for children to wear. All along the arena there are places for men to buy merchandise they include jerseys, hats, tee shirt, sweatshirts, hockey pucks and much more. Some of the more popular items are the shirts designed for women, golf balls and hockey puck with the Kings logo on it. The Kings have a very recognizable brand and are amongst the top teams in revenue generators for the NHL.V SponsorshipsThe Kings have formed multiple corporate sponsorships that help fuel their organization. Most notably is Staples, whom own the assigning right to the arena they play in but that is also in conjunction with the Lakers, Clippers, and city of Los Angeles. On top of that the Kings have teamed up with Verizon receiving set and Wells Fargo both of which are huge national organizations.The Kings also duplicate up with corporations to bring events to games. The Kings have deals wit h Pizza hovel to sponsor events, Waste Management sponsors Green Games for the Kings, and Kroqs also sponsored a themed game promotion. Sponsorships are a huge part of revenue a nd the best way to attract new sponsors is to attract fans.Some suggestions that the Kings could use would be to get a company to sponsor some type of ticket deal, it would disgrace the cost to the consumer, and could come with coupons to use at the sponsoring companys facilities. some other sponsorship idea is to have corporate sponsored events like a golf breeze for charity or something of that nature. The Kings have the luxury have having a goliath billboard that surrounds the ice they play on so corporate sponsors are not too hard to come by. Some notable sponsorships are Delta, Carls JR, Hooters, Toyota, and the Penalty Box, which is a bar located in South LA dedicated to the Kings. other way the Kings could promote corporate sponsorship is through some type of wellness card. All card carriers would receive benefits to move companies, and could include money off food, gas, or clothing. The card is something that can purchase through the LA Kings and will offer deals to its card carrier.VI reality trafficPublic Relations are important to any organization and the Kings are no exception to this. The Kings already do an excellent job with their PR. The teams website is more than informative and gives fans a very hands on preliminary to press releases, game notes, and player stats/news. The idea behind good public relations is that by being perceived as good in the publics eye will equate to more ticket sales and more nurse of the team. No one will support a team that is full of classless(prenominal) thugs, and that is why the website is so interactive.The fans have a chance to read up on their popular players, see where they are from, and their career stats. That is fairly basic though, I propose each player prepares a short, quick, bio about themselves answering some fun questions like whats your favorite movie?, whats your favorite food?, who is your favorite band?. Questions that when answered will give the fan one more accomplishable way to conn ect to their favorite athlete. Not only that, but by doing this it will give fans the chance to get to know new players.Another big part of PR is getting team new out their fast before the media gets the wrong story out there. The Kings have all updates on player personnel available on the team website and also through the teams Twitter and Facebook accounts. The Kings have 165-thousand Facebook fans and 49.6-thousand followers on Twitter. The Kings have in truth utilized social media as a positive tool term dealing with Public Relations.VII Community RelationsCommunity Relations is similar to PR but deals more with the local community at hand rather than the view of the team under the national spotlight. For the Kings the city of LA has been very gracious hosts and the Kings have returned the favor significantly. The Kings have been in the area for the last 44 years and have maintained an excellent presence in the city. In 1996, the Kings started the Kings CARE Foundation, which is dedicated to helping less fortunate kids get through school by providing educational support the Kings were able to raise $3.5 Million since being started. This includes a $250-thousand donation that was apply to help fund the Childrens Museum of Los Angeles, and another $250-thousand donation that was dedicated to acquired immune deficiency syndrome victims.Another thing the Kings do is Kids Ice Knights, which donates over 10,000 tickets a year to kids who cannot afford to go to Kings games. The Kings Care Foundations hosts a silent auction every year that benefits the Children Cancer Research Fund, the items up for auction were tee shirts designed by team players and those associated with the Kings. The players all designed a dog sphere that were auctioned off, all proceeds of this went to the Society of the Prevention of Cruelty to Animals Los Angeles. The 2006-2007 campaign gave the Kings the opportunity to work with Carmen Electras fundraiser, Head to Hollywood, which bene fits survivors of brain cancer/head trauma.The team sponsored events at their home games where Miss USA and other celebrities shot pucks into an empty-bellied net to raise money. Every Wednesday the Kings feature children up for adoption in the greater LA area. In 1998, the Kings began a scholarship fund for fall friend Michael Jund, and has been changing the lives of its recipient for over a decade. Finally the Kings mate with Toys for Tots around the holidays to bring holiday cheer to children. The Kings take a very active role in the community.On top of all of this players are constantly visiting the less fortunate and making sure the community knows the Kings care. It is important for the Kings to maintain their strong community ties because every season starts with the off-season.

Tuesday, January 15, 2019

Medea: power of women a mythological context

Medea is the sorceress born to King Aeetes of Colchis and is said to be the granddaughter of Helios the god of Sun. Ja pa manipulation seek the golden rams fleece belonging to Aeetes, in the border of earning the same as per conditions laid down by the King, Medea fell in love with Jason and assisted him in obtaining the fleece through with(predicate) her magical occasions on the conditions that he married her. On obtaining the fleece, Jason fled the Kingdom with Medea and Absyrtis, her younger brformer(a). To prevent Aeetes, from successfully pursuing them, Medea killed her younger brother and scattered his body in pieces so that her fathers work result had to perforce stop to collect the pieces and throw a decent burial to Absyrtis.The couple therefore settled in Corinth and Medea bore two sons to Jason. When Jason decided to marry the daughter of the king of Corinth, Creon, and Medea killed her as rise as her own children borne from Jason to spite him in the harshest possi ble way. subsequently the killing she took refuge with Aegeus, the king of Athens and bore him a son Medus, but finally failed in killing the elder son of Aegeus, thereby again having to flee from her husband. Medus later became the king of Media. The mythological tale of Medea provides a perspective of the procedure of women in Hellenic society and their pursuit to assault forward from a life addicted to serving the needs of men be it in the role of the daughter, sister, wife or mother.Viewing Greek Gender Role through the myth of MedeaMedeas splutter is that of a mythological woman in ancient times attempting to take for granted aver of her own life through a series of personal as well as public travails. The irony lies in it denoting, that to gain order in society a woman has to be a force of evil, a sorceress with super vivid powers granted as an exception or else than an emancipated position for all women folk. Medea thus embodies the opposite of the traditional s ex activity role for women in Greek society rejecting the status quo, the stereo eccentric of women being powerless and having to do the bidding of their manful relatives and ultimately rules make by society for them.The traditional role granted to Greek women in mythology is that of a, helper maiden (Clauss and Iles (Ed), 1997, 13). Some other views of gender roles indicate that women had a passive, domestic, emotional and somewhat irrational role to play while the male function was indicated as being agile, reasonable, and rational and representing the public face. Medea attempts to carve an fencesitter role not just for herself but for Greek women as a whole, however she is perhaps one of the few exceptions of her times and other women argon unable to support her personal conviction.In assuming an independent role for herself, Medea highlights to Jason that had he perhaps told her about his intent of second trade union, things would have been different, though Jason naturall y scoffs at this suggestion of hers as,Oh yes, if Id told you of the wedding,Im sure you would have lent me mulct support. Even now you cant stand to set aside that huge ire in your heart. (Johnston, Nd)Medea highlights her fierce independence by rejecting the second non consensual marriage of Jason and also his offer to provide for her if she can plainly request him for help. She tout ensemble refuses to plead him, despite his generous offer, as Jason states,All right, but I call the gods to witnessIm willing to help you and the children. and you reject my goods and cussedly push away your friends, and that the reason you suffer still more pain. (Johnston, Nd)Medea in relation to PeersMedeas attempt to review the role of women has been epitomized in the struggle against the stereo type, feminine role in Greek mythology. This role intent women to being a wife, a bearer of children and one who continues to be small both before and later on matrimony. Unlike other women, who per haps let their fate, Medea laments that,First, we need a husband, someone we get for an excessive price. He then becomes the ruler of our bodies. ___ For a divorce loses women all respect, yet we cant refuse to take a husband. __ But if the marriage doesnt work, then death is much to be preferred. ___ We women have to look at just one man. (Johnston, Nd)Medea detests the role of the feminine as a womb for the children of her husband however she assumed these thoughts only after she has been contemn by her husband who has taken another women. She represents a women scorned, thus,In other things a woman may be timorousin watching battles or seeing steel, but when shes hurt in love, her marriage violated, theres no heart more desperate for blood than hers. (Johnston, Nd)But then women in Greek society are not say to complain against such injustice. And her lament bore no fruit as in the classical Greek tradition, the women who rebels is expelled from society, thus Creon says,You t here, Medea, scowling in pettishness against your husband. Im ordering you out of Corinth. You must go into exile, and take those two children of yours with you. (Johnston, Nd)To Medea this is duple injustice as she has lost her husband to another woman and for protesting has been expelled from Corinth. Women in Corinth as the King told Medea had to suffer in silence. They had to be redeemed by bearing children for their husbands, through charity, sober behavior and faith. This very lucidly highlights the Greek view that women have no right to protest in slipperiness their husband has abandoned them and have to suffer in solitude. The key bailiwick is thus lack of choice to women while not for men.Medea however succeeds in gaining power through her role as a sorceress. Thus by her knowledge of herbs and health potions, she is able to gain control of her adversaries as well as her loved ones. These potions have power to heal, denoted as magic in mythology. This is one element of power which has been invariably granted to women in Greece, given their greater knowledge of the value and utility of different types of herbs.Another allusion to the power of women expressed by being a sorceress is Medeas killings, first her brother, than Jasons second wife and her own children. The power of causing death which is a negative influence is generally seen to be granted to the male in Greek mythology through his ability to wage war and victory. Medea aspires to and gains this power through her facility with potions, causing death with equanimity. This is the power of evil, so be it feels the scorned women, for perhaps in ancient Greece that is the only power that women could aspire for.By assuming an active role in each of her joint encounters with Jason, whether it is in assisting him in gaining hold of the golden rams fleece, acquire away from her father, seeking a second marriage or in getting her son Medus a say in the kingdom of Athens, it is the active role play ed by Medea, rather than normal passivity which is associated with women in Greece which is significant. Medea is so dominantly active, that she even gives an impression to Jason that in case he had sought her admit to marry a second time she would have perhaps accorded him the same.This active position is undertaken through the path of evil, as a sorceress. This was perhaps natural given the times in which Medea lived, representing exception rather than the aspirations of a pear-shaped proportion of her gender who were perhaps satisfied to remain within the hold of the traditional role granted to them by society of looking after the home and hearth. This route of evil to gain power as a woman may be faulted but perhaps it has to be located in the context of Medea as a woman having no other option in ancient Greece.Reference1. Johnston, Ian. (Translation). No Date (Nd). Euripides Medea. http//www.mala.bc.ca/johnstoi/euripides/medea.htm2.Clauss, jam J. Johnston, Sarah Iles. Eds. 1997. Medea Essays on Medea in Myth, Literature, Philosophy and Art. Princeton. Princeton University Press.3. Foley, Helene P. 2002. Female Acts in Greek Tragedy. Princeton. Princeton University Press.

Our Relationship with Others.. Essay

Our relationships with new(prenominal)s help define who we arIn learning to even off sense of ourselves we often look to others and our relationships with them to help us. Our rootage relationships are with our family. Their influence is often vital to our self- definition. These relationships lav give us a sense of who we are and where we fuck off come from and it is often solace to know we are part of something bigger. Often these relationships are positive, but they can also be negative. Being rejected by our family is not cherished but it can have a big imp propel on who we are and how we live our lives. It can test our strength of character. As we be given d ace to adulthood and start to gain a greater insight into who we are, we often look to others outside the family and they too can have a lasting influence on us. The people we meet and the experiences we share with them are crucial to our development as individuals. We need to cross these relationships carefully as we balance our uniqueness with conforming to keep those around us quick.Our family potently influence the sense of who we are and our behavior, family is a part of who we are. What we first assort with is our parents and our family. What our parents said and what they did will influence our behaviour. In the require Skin, Sandras sustain Abraham told Sandra Never give up and he never gave up reclassifying Sandra to be white-hot. All of these influence Sandra, correct though she unexpended him for nearly 30 years, Sandra still remembered and did as what he said. It made her try to connect with her breed even though she never get her mother write keister and Petrus was fierce about this, but she never gave up. In the end of the film when Sandras children question why she bothers to look for her white family, Sandra said You never stop needing your parents, they are party of who you are. For me, my parents influenced me a lot. For example, my mum had always compete sport as a young girl and teenager and even now she still plays, and this has influenced me because I now play or have played every sport that she has, and she is now the coach of my netball team.Where we find happiness is where we belong. Sometimes we need to try to find where we really belong, where people direct us and care for us. In the film Skin, Sandra was rejected by her mystify because of her falling in love with Petrus. When she was rejected by her family she felt sorry and confused, but she felt she did not belong in the white assemblage and that she will never accepted by the white people, she felt happy when she stayed with Petrus, she had asked Petus how could you make me feel better what Petrus did is he just accepted her. When she was rejected by her family Sandra chose to live with Petrus and found out that she was belonging to black community. What Sandra did is try to find where she really did belong, where she will be treated equality and be accepted. When Pe trus found out that Sandra keep in touch with her mother, he got angry with Sandra he suspected her loyalty, he rejected her, and Sandra had to take her two children and left Petrus, to try to find other places where she will have her happiness and make her felt like she belonged.Our sense identity also is influenced by other people, what other people say to us, say about us and how they act around us will change our sense of identity. When we move through to adulthood and start to gain a greater insight into who we are, we unremarkably change our sense of identity by some outside influence. In the film Skin, when Abraham tried to put Sandra into a white rail, what happened to her in the school changes herself identity. Sandra did not even know she was coloured unstill she started school where she was the target of prejudice, racial discrimination and abuse because the staff and students questioned her status as white . When Sandra lived in the boarding, one of a little girl said to Sandra They said you are black. When Sandra had mathematics class the teacher hit her and said she was disgusting, etc. What happened to her allow Sandra know that she is not white, she is coloured and she will never got in the white community. All of these changed Sandra, when we can see that even at nearly 30 years old Sandra still feels inadequate, when she talks with people and shes numb look at others eye to eye.

Monday, January 14, 2019

Ball and Brown Essay

In 1968 Raymond lummox and Phillip dark-brown published An a posteriori evaluation of business relationship income numbers in the ledger of Accounting inquiry. After an initial lukewarm response from the academic community it rapidly became what the American Accounting Association now calls the seed that do a difference. The purpose of this essay is to introduce the study of fruitcake and Brown(motivations, research questions and findings) and identify its significant contributions in capital markets research.Introduction tally to the resources endured, Ball and Brown described the motivation for their study as a test of existing scholarly research that painted a quiet picture of reported earnings. The early articles concluded that earnings could not be informative, and in that locationfore major smorgasbords to explanation practice where necessary to correct the problem.In their research, Ball and Brown sought to answer the simple fundamental research question are acc ounting income numbers useful? Their position was summarised An observational evaluation of accounting income numbers requires agreement as to what real-world payoff constitutes an divert test of usefulness. Because net income is a number of particular interest to investors, the outcome we use as a predictive criterion is the enthronisation conclusion as it is forgeed in security prices(Ball and Brown 1968).Ball and Brown represent that when stocks had a positive income surprise, the abnormal stock price final payments for the event window were also likely to be positive, and vice versa. They also found that a majority of the increase in the abnormal returns was before the announcement date, which implied that analysts get under ones skin fairly accurate forecasts of whether firms will outperform or underperform.Significance of their contributionsAlthough there does have some limitations in Ball and Browns study, it had a significant impact on later research. Ball and Brow n (1968) provide compelling evidence that there is information content in accounting earnings announcements. In the meantime, they correlate the sign of the abnormal stock return in the month of an earnings announcement with the sign of the earnings change of a certain firms earnings in a previous year earnings. Starting with Ball and Brown (1968), many studies utilise such association with stock returns to compare alternative accounting proceeding measures, such as historical cost earnings, current cost earnings, remainder earnings, operating cash flows, and so on. As Watts and Zimmerman point out, most accounting research since Ball and Brown (1968) has been positive, and the role of accounting theory is no longer normative.Ball and Brown (1968) heralded the positive-economics-based empirical capital markets research in the late 1960s.Concurrent developments in economics and finance constituted the speculative and methodological impetus to the early capital markets research in accounting.In addition, their study initially provides reliable evidence that stock markets can act annual reports. Then researchers began to do a lot in reflect of stock market. Furthermore, the method used is also applicable to a elephantine number of accounting and financial issues, including dividend announcements, earnings announcements, mergers and acquisitions, and investment spending.3. ConclusionBall and Brown (1969) expressed a view of information in markets that was subversive and contributed to a significant change in attitudes towards investing and financial markets. By testing the connection between earnings expectations and share price changes they were the coevals of a body of research that now underpins modern day investment processes.ReferencesJackson, S. (1999), Australia Towns get by without their banks, The Australian. pp. 3.Phillips, N. and Malhotra, N. (2008). Taking social construction seriously extending the discursiveapproach in institutional theory . In Greenwood, R., Oliver, C., Sahlin, K. and Suddaby, R. (Eds),Handbook of Organizational Institutionalism. London Sage, 602720.How can responsible international mining and oil companies use their social investment pecuniary resource?Nikolai, Bazley, and Jefferson Jones. Intermediate Accounting. South-Western College Pub, 209Massoud, M. and C. Raiborn(2003), Accounting for Goodwill Are We Better Off?, critique of Business, Vol. 24, No. 2, pp. 26-32.Ball and Brown (1968) The seed that made a difference,Ball, R., and Brown, P. (1968), An empirical evaluation of accounting income numbers, Journal of Accounting Research 6 (2), pp.159-178Watts and Zimmerman (1979), The Demand for and Supply of Accounting Theories The Market for Excuses, The Accounting Review, Vol. 54, No. 2, American Accounting Association.

Thursday, January 10, 2019

Animal Welfare Research Paper

Feeding a Pitbull It is suggested that pitbull owners sacrifice their pets the foods that energise what the cover up requires in nutritionary value. The trail food should contain alimentary sources that ar similar to that found in their native lands that their ancestors ate. The requirements for a pitbull argon a balance of protein, scratchs, fatty acids, vitamins and minerals. umpteen furrows atomic number 18 taken to the vet because of nutritional cogitate problems. If the dog is not getting the fit nutrients that their sustenance requires they after part suffer from alter/itchy/flaky skin, hot spots, barm infections in the ears, or thyroid-liver-kidney problems.The vanquish diet for the pitbull is one that the owner makes fresh, using select ingredients, without preservatives. Preparing home cooked meals for a dog prat be less expensive than get the average all- form or any-breed pet food. primaeval foods for this breed would have been yellow corn, soybean plant meal, rice, venison and fish. Recommended foods for this breed would be foods that contain soy, corn, cook rice, beef and poultry. This breed needs a mettlesome fiber and low carbohydrate diet. Avoid feeding this breed foods with a high fat or high starch content.Do not feed this breed any supplemental vitamin C, such as ascorbic acid, sodium ascorbate, calcium ascorbate, or ascorbal Palmitate because these dismiss cause kidney and liver damage to the breed. The best food for your dog is real food, not people food, but food akin real chicken, turkey, beef, bison, venison, lamb, fish, some fruits and vegetables, occasionally yogurt and eggs. Vitamins and best sources Vitamin A Palmitate Vitamin B-1 Thiamine Hcl & angstrom yeast Vitamin B-2 Riboflavin & Yeast Vitamin B-6 Pyridoxine Hcl & Yeast Vitamin B-12 cyanocobalamin & YeastVitamin D D-activated Sterol Vitamin E dl-alpha tocopherol acetate Niacinamide Biotin Folic dosage D-Calcium Pantothenate Para Amino Benzo ic stifling Minerals and best sources Calcium drum meal Copper Gluconate Iodine Sea Kelp urge on Ferrour Fumerate Magnesium Magnesium- Gluconate Manganese Manganese-Gluconate Phosphorus Bone Meal Potassium Potassium-Gluconate Zinc Zinc-Gluconate home ground There is no such thing as a natural home ground for domesticated dogs such as the terrier breeds, and it would be easier to describe the places where they couldnt and would have a hard time surviving.Extremely cold places and extremely warm places with no shade toilet really do some rail at to this breed. The basic cage size for an American pitbull terrier would be 36 inches long, 23 inches wide, and 25 inches high. The metal cages are preferred because they can be folded down and stored away when they are not in use. The metal cages excessively give the dog a 360-degree opthalmic of their surroundings. The plastic cages are more for the puppies and for transporting the dogs. wellness Care Hip dysplasia is a dangerou s problem in pitbulls.There were x-rays through of 480 pitbulls and 22% were found to have hip dysplasia. elbow joint dysplasia is another stern problem in pitbulls. There were over 100 pitbulls that were x-rayed and 14% were found to have elbow dysplasia. This is the fifteenth worst rate in 82 breeds. Other orthopedic diseases in pitbulls are luxating patella and osteochondritis. American pitbull terriers have the quaternate highest rate for hypothyroidism in 140 breeds. Vets are seeing heart disease in an increasing number of dogs in this breed. fur problems are very common in this breed and can range from allergies to demodectic mange.Tumors and malignant neoplastic disease are also a serious concern with this breed. Eye disease is also very common and can embarrass progressive retinal atrophy, cataracts, and entropion. Inherited hearing loss can occur within pitbull puppies that have a lot of white on their heads. Depending on the gender of your dog thither are legion(pr edicate) pros and cons to getting these dogs spayed or neutered. Female Pros * neuter prevents the nuisance of heat periods * fix prevents uterine infections * Spaying prevents false pregnancies * Spaying prevents real pregnancies Spaying offers partial guard against breast pubic louse * Spaying prevents pubic louse of the uterus and ovaries * Spaying may stiff let down licensing fees Female Cons * Spaying doubles the stake of corpulency * Spaying increases the risk of exposure of the deadly cancer called hemangiosarcoma * Spaying triples the risk of hypothyroidism * Spaying is a major surgery and requires general anaesthesia * If done at the wrong age, neuter increases the risk of hip dysplasia, ligament rupture, osteosarcoma (bone cancer), and urinary incontinence Male Pros fixture may mean lower licensing fees * unsex reduces leg-lifting * castrate reduces dominance and attack * Neutering reduces the risk of your dog universe attacked by other male dogs * Neute ring helps re-focus your dogs attention from other dogs to YOU * Neutering reduces inner behaviors * Neutering calms you dog around unspayed females * Neutering reduces the risk of prostate disorders * Neutering prevents testicular cancer * Neutering reduces the risk of perianal fistula Neutering helps prevent your dog from breeding Male Cons * Neutering triples the risk of obesity * Neutering increases the risk of a deadly cancer called hemangiosarcoma * Neutering triples the risk of hypothyroidism * Neutering increases the risk of geriatric cognitive impairment * If done at the wrong age, neutering increases the risk of hip dysplasia, ligament rupture, and osteosarcoma (bone cancer) Restricted procedure The American Pitbull Terrier breed is one of the well-nigh mistreated and misunderstood breed of dog there is.Because of this misinterpretation of the breed many counties, even states, have banned this breed. This is why there are so many of them euthanized or put in kennels. Ma ny people are afraid of this breed because of stories on the news about a dog attack and they automatically capture that it was a pitbull that did it but in truthfulness it was either a golden retriever or a german shepherd that caused the attack. Pitbulls were not bred to be attack dogs, they were bred to be urinate dogs and then got bred to be family dogs and they are noble family dogs.

Monday, January 7, 2019

Foxconn’s Labor Condition

mental institution (A)Background of Foxconn Foxconn is the subsidiary of the Hon Hai Precision Industry Co. , Ltd. , which is a Taiwanese multinational electronics manufacturing guild headquartered in Taiwan. It is the worlds largest happen uponr of electronic components. Foxconn is primarily an airplane pilot design manufacturer and its clients include major(ip) Ameri discount, European and Japanese electronics and information applied science companies. Not sufficient affixs manufactured by the company include iPad, iPhone, iPod, PlayStation, etc.Foxconn has factories in many distinct countries, which to entranceher gear up around 40 percent of consumer electronic products in the world. The dry land why Foxconn stimulate famous is that it helps orc arduous apple tree to assemble iPhones. In recent year, need for apples products emergence dramatically. Foxconn and thence mainly focus on assemble its products and receiving fewer entraps from other company. However, Fo xconn has been involved in several contr e realwheresies, most relating to how it manages employees in mainland China since it is the largest private-sector employer.The employees suicide cases be reflecting on this problem. Therefore, apple hired the Fair Labour necktie to conduct an audit of on the job(p) circumstances at Foxconn in 2012. (B)Issue of the news Strike was happened in Zhengzhou factory of Foxconn in 5 October this year. third to four honey oils of employees stop run forss. This whitethorn relate the progress of the occupation line for collecting the iPhone 5. The poor reaching conditions are the main former belong to the fasten on as Foxconn did non contact intimately the tangible and mental health of employees.The long operative hours make employees recover tired. Their effort regorge into the work did not restrain conceiv commensurate return as they only urinate a very low fee for such a long working(a) hour. Employees therefore displ acenot concent valuate on their works. more thanover, Employees locution spunky embrace working at Foxconn. Recent news had pointed out that Foxconn thespians were run down to meet the high product gauge standard of apple, because the building of Iphone 5 is much complicated and workers put up not been habituated exuberant education before they arrest their work, so high calamity count is obtained.The long working hour and the off in the intersection of the iPhone 5 make employees therefore face tremendous psychological pressure. Although the spokesperson explains it is only the employee dispute and go forth not affect the factory production. We disagreed that the train did not bring any ostracise impact to Foxconn. In this report, we ordain show the consequences of the strike and recommend suitable methods to work the problem in order to derogate those negative impacts bring to the Foxconn. CausesFLA has investigated that Foxconn was fail to reserve l ogical work date, compensation as hygienic as working condition for the workers. For instance, more than 40 percent of workers had experience or witnessed an industrial accident in the factory. (A)Long working hour with low final payment The long working hour is untenable to the workers. In Foxconn, workers have to work for xii hours per day excluding overtime working only if they only have two to trio holidays per month. Thus, they need to work over 70 hours per week and they chiffonier only get one holiday after working for ten to fourteen days.The average recite of hours worked per week at Foxconn is found to be exceeded both the Fair Labor connectedness (FLA) Code Standard of sixty hours per week and the Chinese legal limits of forty hours per week. The stipend of the workers are excessively congenerly low. subsequently raising the absorb in 2010, the founding wage of a worker is some two thousand dollars per month. It is not reasonable for such a long workin g hour scarcely the wages is so low. If the workers want to earn more, they need to work over time so that they grass earn about four thousand dollars in which over 70% of the wage are overtime pay, reward and allowance. B)High pressure Leadership had high demand urgency for the quality of iPhone 5, for example the appearance of pitch stooge only within 0. 02 millimeters. however Foxconn did not pass on any instruction course for employees, employee faced difficulties in producing such perfect iPhone 5 chthonic the hard requirement. Supervisor blamed the assembly workers either day not only because of the failure in producing the perfect product but also because of receiving so many complaints about the appearance of iPhone 5 from all over the world. In Foxconn, worker is like a machine.Workers are specialized to maximize the productivity of the factory. They are required to complete from each one action in two seconds. Furthermore, workers who go to toilet more than t en minutes, converse or fail to meet the product targets will begin warning or even dismiss. The workers therefore are under pressure imputable to the tight plan and the dissatisfaction of the products quality from the ultimate users, the supervisor and themselves. Consequemces Employee is a very important asset of a company as it cant function well without enough manpower.It is very obvious in the manufacturing company that without enough workers it cannot produce the wides on time which whitethorn affect their boodle as well as their report card. Foxconn may need to sustain or even fail in delivering the iPhone 5 to Apple on time collectible to the strike. It may need to cut across the loss that Apple incurred due to the low supplies of iPhone 5 which may flow the pay estimated by Foxconn. Also, the complexity in producing the iPhone 5 may increase the be of production as the raw materials used may be more than expected mend the imperfect iPhone 5 provided for Appl e may affect the reputation of Foxconn.Besides, Foxconns bargain power may decrease due to the failure in providing the products that the customers wanted. Recommedations We are convinced(p) that Foxconn may suffer loss due to the strike and we are going to bound some good words to Foxconn in order to minify the potential loss that may incur. We conjure Foxconn to increase the basic salary, hire more employees and provide more training to realize the above problems. (A)Increase basisc salary Employees in Foxconn receive low basic salary and they have to work overtime in order to earn enough money for say their living standard.According to the National Bureau of Statistics of China, the consumer equipment casualty index of food, clothes and necessity change magnitude by 5%, 3. 1% and 2. 2% respectively in October (compared to same halt last year). ( http//www. stats. gov. cn/tjsj/jdsj/t20121112_402850686. htm). The inflation further increases workers perfume of living. If Foxconn increase workers basic salary then they do not need to work overtime which may shorten their working hour. (B)Hire more employees Employing more workers can also shorten working hours.Foxconn is now utilise two-shift organization, so workers need to work for dozen hours per day. If more workers are employed and three-shift system is used, workers only need to work for octette hours per day. Under this system, the factory can mute halt 24-hours operation while workers have shorter working hours. Besides, employing more workers can spark workers vast pressure. Workers are required to maintain high efficiency, so they are not allowed to do unnecessary things even talk and smiling.Based on the investigation, nearly half of the employees feel stressed while working (http//cn. nytimes. com/ hold/business/2012/11/06/cc06foxconn/zh-hk/? pagemode=print). If Foxconn employ more workers to share the heavy work load, workers do not need to work with the unjustified high effici ency. Then, their high pressure can be released. (C)Provide more training By providing training resource to frontline workers, the workers are able to much more familiar with the technological knowledge of the products, and lower failure rate which may also reduce their pressure.For example, Foxconn can invite a specializer from Apple Incorporation, in order to introduce or demonstrate the technical knowledge about product manufacturing in front of the frontline workers. Therefore, the probability of reservation mistakes decrease, workers will not be punished and they can be more relaxed. Although the above practice will march on the operating cost of the factory, the potential returnss can resolve the existing problems of the company that is the closure of the workers strike. How can the recommendation be beneficial to Foxconn The paint a pictureion we recommended not only minimize the potential losings that may incur.It can also ameliorate the overall situation of Foxconn in centering accounting perspective. (A)Higher situated cost structure Hiring additional employees study to an increase in fixed cost, while increase in overtime pay rate lead to an increase on multivariate cost. Since the specialist salary and training materials are usually a fixed amount, the overall training cost is regarded as fixed cost in general. With the speculation that China has great growth potential, and the global economic air will be improved in the coming future, a low variable cost tructure and high contribution gross profit ratio are most preferred. The reason is that Foxconns profit will increase more rapidly as gross revenue increase, in other words, greater profit can be solutioned in good years. In addition, our recommendation helps workers are able to take enough rest, so that higher efficiency can be achieved. (B)Ethical concern CSR Apart from amending the cost structure of Foxconn, we suggest the management should take account of unified fond r esponsibleness in decision making process.With reference to the article of Foxconn worker condition, they received low paid relative to excessive worktime and they suffer in high working pressure, especially in collecting the Iphone 5. By introducing corporate social responsibility, Foxconn should take in the needs of all stakeholders including employees when making decisions. In details, it should provide safe and humane working conditions for workers. Also, it should pay fair compensation and provide opportunities for training, promotion and personal bring onment.According to KPMG International flock of Corporate Responsibility Reporting 2011, reputation on brand, ethical considerations and employees motivation are top 3 businesses imperative that force back companies into corporate social responsibility. It indicates how companies enjoy the result of corporate responsibility. Except voluntarily fulfilling the incorrupt obligation, a company can develop a good image in socie ty which enables them to attract loyal customers. With the tyrannical reputation, the company will be elevated from the others and become the customers preference.Besides, employees tend to stay in the company with goodwill and work hard with the enjoyment of being ethic. Thus, corporate responsibility increases employees loyalty and productivity. The potential benefits of corporate social responsibility will be the bonus of Foxconn to take their employees into consideration and provide split support for them in decision making process. Conclusion To sum up, we think that the strike may bring negative impacts to Foxconn and it should welcome ways to prevent it and solve it as soon as possible in order to minimize the loss which may incur.Our recommendations of hiring additional employees and providing training resources will lead to an increase in fixed cost, and cabbage income will decrease consequently with the assumption that the variable cost keep constant. However, we beli eved that the decrease in profit can be compensated by the overall benefit bring to Foxconn by increasing the workers morale, production efficiency and higher product quality. More importantly, it helps Foxconn to create a positive popular image. Since our recommendation will lead to a significant increase in fixed cost, Foxconn should pay attention to its gross revenue mass.It is because increase in fixed cost will lead to an increase in break-even gross revenue volume, so margin of safety will be dropped consequently. It means that the risk of incur a loss will become higher. Therefore, Foxconn should ensure that current sales take should above or equal the break-even sales volume, and prevent from emerging loss. However, it is expected that Foxconn can clam up have a unfaltering growth in sales volume in the coming future, because there is still huge demand in Apple products.