International Accounting and Financial Reporting

International accounting and financial reporting are the accounting standards which are based on accounting interpretations and the framework as they have been stipulated by the international accounting Standards Board which were formed in 1989.Advertising We will write a custom essay sample on International Accounting and Financial Reporting specifically for you for only $16.05 $11/page Learn More It is a business trend and technique that the financial report of a business enterprise should be prepared at the end of the financial period. The financial period in this case may be at the end of the year or the middle of the year. Whichever the case, the system adopted in making the financial report made is referred to as the Interim financial report system (IFRS) (IASB, 2009, p.405). This paper seeks to compare the non-accounting variables that might influence the disclosure and financial reporting regulations in developing and non-developing countries. Th e time at which the financial report is prepared depends on the organizations mode of operation and when the company started counting it is fiscal year. In other terms, international Accounting and financial reporting permits one to have an understanding of how IFRS are interpreted and their application in preparing the financial statements (IFRS, 2008). Financial Reporting is a system which is stipulated and has a guideline which ought to be followed to the latter. The financial service mostly comprises of three steps and this includes; 1. The status of international accounting system board (IASB) – entails integrating the project to bring authenticity of the accounting records; 2 An account for the foreign companies, and for this matter only those that keep their files with the IFRFS; and 3. Documents having major accounting standards that affects the foreign investments.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Contents in International Accounting and Financial Reporting The system is updated on a quarterly basis and is based on the following procedure ‘ It is an accounting procedure which classifies diverse sets of standards within the accounting option It also highlights a numerous examples of IFRS which can be computed in compliance to the standards The international finance report system (IFRS) has a capability to disclose all the requirements needed in making the report. It holds a good number of examples on financial statement presentation and supporting evidence from the original IFRS, both the yearly and quarterly reports. It also maintains numerous extracts from recent form 20-F filings and this discloses on the variations from the U.S.A. G.A.A.P. It also harbors a swift reference material which discloses relevant differences which subsist between IFRS and U.S G.A.A.P. Non-accounting variables that might influence the disclosure and f inancial reporting in a developed country (U.S.A) Non – accounting variables are the costs or the conservatives which do no change with any changes within the organizations, they are more of the fixed variables. In other words they remain untouched regardless of whatever happens within the organization. United States of America is considered as one of the developed Nations among nations, and this therefore will be the reference in relation to the developed countries. It is the role of the financial officer to present financial report and this should portray transparency, accountability besides being very authentic. Some factors within the organization may compel or influence presentation of financial reporting since they may appear very crucial within the organization (IASB, 2008, p.2500). Information technology in the developing countries is one of the aspect or a non-accounting variable which may influence presentation of financial reporting. Unlike in the developing countr ies such as Zimbabwe, the factor has well been embraced in almost all the organization. This has been a bit easy since most of the emerging trends within the organizations are from the developed countries. For instance, Automation is a non- accounting variable which has greatly influenced making of financial reporting. As an emerging trend it may impact great changes within the organization because the manual labor used in accounting for products is changed but in a way but at the same time their no effect in the production quota.Advertising We will write a custom essay sample on International Accounting and Financial Reporting specifically for you for only $16.05 $11/page Learn More This means that it remains to be a fixed variable since the change in technology does not influence the working conditions of the employees. This is because the developed nations have been used to diverse technologies and thus any changes do not affect the production (IASB, 2009, p.405). However, it influences disclosure of financial re porting since introduction of technology into an organization means a lot of finances have been used thus ought to be accounted for in order to portray transparency and accountability both internally and externally. This sets an organization on better position as opposed to those organizations which do not distinguish between the variables. This raises eyebrows as to why investors do invest in the developed countries instead of uplifting the developing countries. Organizational structure within an organization is another non-accounting variable which may not affect the production process within the organization but may influence disclosure of financial reporting. A well set up organizational structure is a strong determinant for a stable and consistent organization as the hierarchy is well defined and therefore no conflict of duties or dies. Each person is satisfied and contented with his or her position and this comes from the favorable working conditions besides satisfactory payments. In essence, this will boost their motivation and thus increasing the rate of production and therefore accelerating the sales. In order to upshot this within the organization; a report ought to be prepared to the shareholders in order to alert them (Timothy, 2007, p.100). The changes in organizational structure made by the strategic management team may be required to be financed, thus a need to also effect this in the books of account.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Environmental uncertainties are another non-variable factor which compel or influence an organization to disclose the financial report regulations. Though, an organization may try as much as possible not to disclose some vital information regarding it is operations, some un-predetermined factors may force them to reveal. Natural calamities for instance, earthquakes may dilapidate an organization but since the developed nations such as the U.S have always kept some reserves for such miss-happenings, may try to cover up the mess by reimbursing everything to its original situation but it may be difficult. The difficulty in this case may be lack of enough resources to cover up the mess and due to fear that the organization may lose reputation by collapsing, they may decide to open up and ask for finances from outside sources. The borrowing of funds will therefore be determined by the financial report. The lenders will be in a position to decide whether the business was a going concern o r not. New management accounting policies is another factor which may influence an organization to disclose their financial report. Developed countries work under the healthy competition strategy and since the organizations have common objective of making profit and boosting their own economy, they are compelled to disclose some of the vital information within the financial report in order to keep them moving. Non-accounting variables which might influence disclosure of financial report in developing countries (Zimbabwe) Developing countries such as Zimbabwe experience many non-accounting variables as compared to developed nations. To begin with, management credibility is one of the major factors that affect the reporting of organizations’ financial positions in a rather shaky economy of Zimbabwe. Transparency, accountability and trustworthy among the management team is a factor which has in a way affected the overall organizations in the developing world or nations. This bei ng a non- accounting variable has extensively compelled most of the organizations to openly expose their financial for the public interest. This is another way to reveal those that behind the fall or collapse of a given organization. When the responsible find themselves in such circumstances and they have no other ways to cover up the reputation of the organization they disclose the documents to the public (Timothy, 2007, p.200). Market share is seen as another factor. Market share is the amount of portion which an individual or an organization holds out of a given proportion. Since it is a fixed asset and cannot directly affect the production of the country since the company does not depend on its operations, it always appears on the financial accounts as an additional capital. Due to the instability and inconsistency of most of the organizations in Zimbabwe, any minor changes in the additional capital will have an impact in the whole system and thus this may influence disclosure o f the same in the financial report. Moreover, developing countries might find it difficult to be able to maintain the competent and skilled manpower within the organization. Therefore, this being a non-accounting variable may influence the organization to disclose its financial report to the shareholders and public with an aim of getting viable and incompetent workforce who may demand for less fee for the services offered. This is a factor which has made the developing countries to remain in the same state for quite a long time (Jerry, Et al, 2009, p.250). In conclusion, financial reporting is essential in any organization and managers are urged to consider the non-financial variables that may influence this disclosure. The US and Zimbabwe are the countries analyzed in this paper. The major non-financial variable in US is information technology since many organizations are compelled to provide information that can be audited using computer applications. In Zimbabwe the main factor i s management credibility which aims at withstanding the shaky economy in the country. Other factors in both countries include market structure, organizational structure, and ability to retail talented employees. It is therefore essential for any organization seeking to enter the international market to consider all the non-accounting variables in order to have proper management plans. References IASB, 2009, International Financial Reporting Standards, New York: Kluwer. International Accounting Standards Board, 2008, International Financial Reporting Standards IFRS, 2008, International Accounting Standards Board Chicago: Kluwer. International Accounting Standards Board , 2008, International Financial Reporting Standards (IFRSs ®) 2008: Chicago: Kluwer. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, 2009, Financial Accounting, Edition7, New York: John Wiley and Sons. Timothy, J, 2007, Advances in International Accounting, Volume 20, Elsevier Book Series on Science Direct, Chica go: Elsevier. This essay on International Accounting and Financial Reporting was written and submitted by user Scarlett N. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Creation of an International Criminal Court essays

Creation of an International Criminal Court essays Cases of genocide (the Holocaust or Rwanda), crimes against humanity, and serious war crimes are all reasons why diplomats from over 150 countries met in Rome on June 15 to finalize the establishment of the International Criminal Court (ICC). To this day the Rome Treaty has been signed by 139 countries and as of November 1, 2001 ratified by 43 of the countries. The United States has signed it but because of the controversy over the ICC it has not yet been ratified and probably never will be. The dream of an ICC will become a reality in the near future when the sixtieth country ratifies the treaty. The treaty is an important step towards institutionalizing the rule of law intentionally and breaking the cycle of impunity that too often benefits those who commit the worst atrocities (LCHR, (n.d.), summary 2). If this International Criminal Court does become a reality, it will be a permanent, treaty-based international tribunal that will bring to justice individuals, not countries, of those accused of genocide, crimes against humanity and serious war crimes. The ICC will complement existing national judicial systems and step in only if national courts are unwilling or unable to investigate or prosecute such crimes (CoE, 2001, 20). The potential impact of the ICC is enormous. By holding individuals personally accountable, the Court could be an extremely powerful deterrent to the commission of genocide, crimes against humanity and serious war crimes that have plagued humanity during this century. Not only is the establishment of the Court an opportunity to provide critical redress to victims and survivors, but potentially to spare victims from the horrors of such atrocities in the future. If effective, the ICC will extend the rule of law internationally, impelling national systems to them selves investigate and prosecute the most heinous crimes thus strengthening those systems while guaranteeing that where they fail, the ICC can oper...

Populism vs. Progressivism Essay Example | Topics and Well Written Essays - 250 words

Populism vs. Progressivism - Essay Example emands of the populist movement were direct election of the senators, graduated income tax, Secret Australian ballot, regulation of the railroad and something to do with the ratio of gold and silver in currency notes. The movement failed and dispersed in 1896 when William Jennings Bryan lost the Presidential election. During the 1890s, novelists, journalists and critics investigated and voiced political and social corruption. The educated class of the urban population responded and it slowly grew into the Progressive era. The Progressive era significantly transformed the political structure of the country by bringing the urban population to the central attention of politicians. Reforms sought by the populist movement were attained during the Progressive era and a few other reforms took place too. The 16th Amendment to the constitution brought graduated income tax, 17th brought direct election of senators. Secret Australian ballot was also provisioned and railroads became more regulated. Other reforms include prohibition of alcohol and women’s suffrage by the 18th and 19th amendments respectively. (Hofstadter, 2011) The Progressive era was far more successful than the populist movement. A far better reach and deep penetration into the society are visible reasons behind this phenomenon. Populism was a movement backed by farmers while Progressive movement consisted of educated elites in cities. Internal divisions and divided factions was also a prominent reason why the populist movement did not last

Responsibility and brand advertising in the alcoholic beverage market Essay

Responsibility and brand advertising in the alcoholic beverage market (Context of Business) - Essay Example There is considerable criticism on brand advertising in alcoholic beverage, and there are calls for more regulation in industry-sponsored responsibility messages. They are constantly criticized as mere public relations activities that are morally suspect. What are recommended are those moderation campaigns initiated by public health educators and organizations. Media advocacy efforts are also offered as a logical step. So, what should be given importance are industry-sponsored responsible drinking campaigns and media advocacy. These two will play a major role on alcoholic drinking advocacy in the future. Kotler (2003, qtd. in Ringold) refers to social marketing that characterizes public health education, whose key objective is to reduce the psychological, social, and practical obstacles hindering beneficial consumer behavior. Wallack (1990, p. 153, qtd. in Ringold) says that social marketing â€Å"provides people with accurate information so that they can take steps to improve their health†. Efforts in social marketing to effect positive health behavior provide valuable information for a desired behavior. Ringold cites the National Institute on Alcohol Abuse and Alcoholism (NIAAA) in its promotion of â€Å"responsible drinking†, which was supported by government agencies, organizations and industry groups. The context strategy was, â€Å"If you drink, drink responsibly, and here’s how†¦Ã¢â‚¬  Media advocacy seeks to change the ways in which problems are understood as public health issues (DeJong and Atkin 1995; Wallack 1990, qtd. in Ringold). Health behavior problems are the sole responsibility of individuals but producers, wholesalers, and retailers of alcoholic beverages also have the role to play in informing members of society about responsible drinking. Ringold cites Wallack as saying that â€Å"a strategy might be developed to stimulate media coverage of the ethical and legal culpability of alcohol companies that promote deadly

Singer on Animal Rights Essay Example | Topics and Well Written Essays - 1000 words

Singer on Animal Rights - Essay Example Several human activists have advocated the making and imposition of animal rights. This struggle on behalf of their loyal friends is not new and lasts over the last numerous decades. One of the most prominent human rights activists is Peter Singer who has an Australian origin. A renowned Philosopher and the professor of Bioethics at Princeton University, the sixty four (64) year old humanist has voiced his thoughts in favor of human rights for about four decades now. Peter Singer’s work â€Å"All Animals are Equal†, that came into print in the later part of the 1980s, highlights his decades old philosophy of safeguarding animal rights by voicing and maintaining the stance of respect of animals. This text is an attempt to voice Singer’s thoughts that he has advocated in the said work. The main theme of this article of Peter Singer is that animals, may they be ‘humans’ or ‘non humans’ deserve respect. He is quoted in this article as: †Å"I am urging that we extend to other species the basic principle of equality that most of us recognize should be extended to all members of our own species.† Singer does not emphasize that animals should have rights like humans but emphasizes that their rights should be recognized. He does not mean to say that animals are just like humans or should be treated just like humans. All he wants to say is that the discriminating factor between them should not be that one is an animal and the other is a human. Regardless of the species of a living being, rights should be associated with every individual thus attaching importance to their interests. The author compares the ambitions of human beings to those of an animal. Man has each and every step of his life planned. Every minute that passes brings him closer to his next planned task and then moreover to the next one. Animals however do not follow any such scheduled activity. Singer emphasizes that this fantasizing of humans does n ot give them any edge over animals with respect to rights. â€Å"If a being suffers,† he says, â€Å"there can be no moral justification for refusing to take that suffering into consideration.† The famous activist proposes a situation where a building might accidentally be on fire. A human and a dog would be distressfully caught into the fire in exactly the same manner. They’re both hurt to the same extent and have become immobile. In such a situation, the author emphasizes that, both the human being and the animal have equal rights of being picked up as the first option of rescue. He shuns the thought that since a man has his whole planned life to live he should be the first choice of being picked up by rescue personnel. Singer emphasizes that there potentially is no difference in the suffering of the distressing animal and the human being. ‘The Human Pain’ he says has the same intensity as the animal’s pain. He strictly shuns that merely th e thought that human suffering is more than animal suffering should not make the picking up of the human being as the first choice. On the contrary, if the person suffering may be your loved one then you may ask the rescue team to pick him up first, but not otherwise. Singer states that of all the things that may exist, human beings have only and only a single edge over other species and that is the fact that they belong to the â€Å"Human Species† or â€Å"Homo Sapiens†. Singer emphasizes by saying, â€Å"Like it or not, we must face the fact that humans come in different shapes and sizes; they

Cultural Diversity in the Workplace | Literature Review

Cultural Diversity in the Workplace | Literature Review In todays increasingly globalized world, the phrase diversity in the workplace tends to pop up everywhere. The main reason being that modern technological advances in transportation have shrunk the globe to such an extent that it is no longer a problem to move to any part of the world be it for entertainment, studies and especially work. This paper explicitly focuses on literature that relates to cultural diversity in an organization and its implications on employee performance and the performance of a corporation as a whole. It will also take a look at cultural diversity from either side of the mirror, that is, the positive as well as the negative aspects and how to manage such an employee base. Please also note that, while there has been some debate on whether race and culture should be thought as the same thing, this paper regards them as inter-usable so as to avoid confusion. So what exactly is cultural diversity? It has been described as the composition of work units (work group, organization, occupation, establishment or firm) in terms of the cultural or demographic characteristics that are salient and symbolically meaningful in the relationships among group members (DiTomaso, Post, Parks-Yancy, 2007) .The time has gone by when you expect an employee from a different cultural background to just blend in and start producing results (Amaram, 2007). Organizations have realized that a multi-cultural workforce can prove to be a great asset especially if the business is to be expanded to international markets. So the focus has somewhat shifted to come up with strategies to handle such an employee base and how to sustain that program. In his assessment of the value of a multi-cultural workforce, (Konrad, 2003) states three reasons why companies are changing their attitudes and strategies regarding recruitment of employees with different backgrounds. Firstly, the best talent is not always local; you need to look globally to recruit the best minds in the business. Secondly, he talks about market share, that is, a culturally diverse workforce can better cater to an increasingly diverse customer base, hence increased market share. The insight that a local can provide into the workings of the local market and also of the mindset of the local consumer is invaluable. Finally, he states that each culturally different individual brings with him something different to the table, and when you combine all these different attributes, it results in making the organization more competitive. In a non-business related argument, (Jayne Dipboye, 2004) suggest that increasing workforce diversity is the ethically right thing to do an d also that it is a better way to address race and gender issues. This argument may seem insignificant considering that the current competitive environment means companies care more about capital than the right thing to do. But (Amaram, 2007) brings up a very interesting argument about why corporations are moving to diversity programs. In addition to ethical and social responsibilities, he says that these programs have become necessary to avoid legal problems namely due to civil rights laws. Furthermore he states that to gain competitive advantage corporations have been forced to bring forward new strategies to bring out the best from a diverse workgroup and avoid conflicts. Even at the Govt. level it has been realized that effectively managing cultural diversity is vital to economic success. One example is the Australia Govt. policy, where diversity management is governed by a state policy namely, Productive Diversity. The aim of this policy is to make full use of the experiences and skills of people raised overseas, therefore gaining priceless Intel on international markets. (Leveson, Joiner, Bakalis, 2009) However what has been discussed above is based on theories and rhetoric. Is there any solid evidence that cultural diversity leads to a prosperous organization? The answer is a big maybe. Countless research and studies have looked at this issue from many different angles, each with their own differing conclusions. After reviewing various researches on this issue Jayne Dipboye (2004) came up with four conclusions regarding the relationship between cultural diversity and organizational performance. Increased diversity does not necessarily improve the talent pool Increased diversity does not necessarily build commitment, improve motivation, and reduce conflict Increased group-level diversity does not necessarily lead to higher group performance. Diversity does not necessarily improve organizational performance A study (Choi Rainey, 2009) suggests that it all comes down to the type of diversity i-e race, gender, religion etc. The findings were consistent with previous research (Milliken and Martins, 1996; Williams and OReilly, 1998) that suggest that racial diversity is inversely proportional to organizational performance due to less cohesion within the group and more conflict. It should be noted however that this study was specifically based on US federal agencies so it cannot be considered to represent the global business environment trend or even the national business environment of the US as a whole. Various other studies on the subject matter provide some very interesting results. McMahon (2010) in her article surveys the more recent studies on diversity. Here I would like to talk about two of them. First, (Richard, 2000) carried out a research on the US banking industry. He chose 63 banks from 3 states based on 3 different factors: California (high racial diversity), Kentucky (low racial diversity) and North Carolina (financial wealth). The study showed that there was no direct relationship between diversity and performance instead it depended more on the firms business strategies. When the strategy was more focused on growth there was a positive relation between diversity and performance but the result was opposite when the strategy shifted towards downsizing. Again, the above study, even though regarded as valuable information, only included the US banking industry so it cannot be said to depict the complete picture, (Richard, Murthi, Ismail, 2007) therefore widened the scope to other industries and studied the relationship between racial diversity and intermediate as well as long term firm performance and the role that environmental context plays in this. The results showed that at high as well as low levels of racial diversity, there was a curvilinear positive relation between racial diversity and intermediate firm performance. The result also showed a positive correlation between racial diversity and long term firm performance. But these results were dependent on the type of industry and environmental stability, meaning that the U-shaped relationship between racial diversity and firm performance would be weaker in unstable environments compared to a stable one. Till now I have reviewed how cultural diversity affects businesses and also related the theoretical assumptions to actual studies done on this very important issue. In the next portion I will try to review literature that primarily focuses on the best practices for managing diversity. Effective management of diversity is based on recognition of commonalities and awareness of differences (McMahon, 2010). Managing cultural diversity involves identifying the best practices. A best practice is a technique, method, process, activity, incentive, or reward that is believed to be more effective at delivering a particular outcome than any other technique, method, process, etc. when applied to a particular condition or circumstance (Wikipedia, 2010). So what are these best practices that I referred to? Amaram (2007) gives a few suggestions about them. He gives particular importance to diversity training programs, giving managers diversity related goals and making sure they are met and finally, giving respect to people of all races, that is, making room for religious holidays, diet preferences etc., because sometimes its the little things that matter the most. Jayne Dipboye (2004) suggest conducting a thorough needs assessment so that the diversity initiatives are tailored to the situation. Another suggestion is to develop a strategy keeping in mind the environmental context of the organization thereby echoing the results of the research carried out by Richard, Murthi and Ismail (2007). One more point that they touched in their paper was the need for inventing a system to evaluate the effects of diversity management strategies developed by organizations so that new and improved strategies can evolve by learning the mistakes from previous ones. CONCLUSION The increasingly diverse workplace is consistently posing newer challenges for an organization. Therefore there is a need for organizations to realize the importance of devising diversity management strategies. These strategies require thorough planning and looking at all aspects as well as the resulting consequences that will arise from a particular strategy because a good strategy can do wonders for an organization. At the same time these strategies could backfire if there is a lack of planning or research before implementation. After reviewing the above mentioned literature, one can see that cultural diversity is a complex phenomenon. Its role in improving organizational performance depends on various factors, for example, the environmental context, the type of industry, organizational strategies, etc. Furthermore cultural diversity alone does not guarantee immediate, tangible improvements in organizational, group, or individual performance. Nevertheless, achieving a culturally di verse workforce and effectively managing this workforce can yield huge benefits. Audi And Lamborghini: Analysis Audi And Lamborghini: Analysis The study aims at understanding the Companys position in relations to its competitors, as well as working to identify a firms core competencies and other competitively distinct company resources. Also analyze the profits the firm is generating from various product lines and customer accounts. Also a study of competitive strategy to analyze the industry context in which the firm operates. These include Porters five forces, SWOT analysis, analysis of strategic groups of competitors and others. Depending on the industry, the regulatory context is also examined in detail. In Competitor analysis, profiles of each competitor in the market, focusing especially on their relative competitive strengths and weaknesses using SWOT analysis is done using the benchmarking which also includes examining competitors Product differentiation, Present Sales, Future Sales, Marketing and Promotion Strategies, Technologies and other key factors. Introduction Audi AG is a German manufacturer of automobiles marketed under the Audi brand. The company name is based on the surname of the founder August Horch, the name itself an English cognate with the English word hark, meaning listen which, when translated into Latin, becomes Audi.(Wiki 2010) The Audi Group with the two brands Audi and Lamborghini is one of the worlds most successful car manufacturers in the premium segment. Sporty, sophisticated and progressive the premium vehicles from the Audi brand Customers are delighted by Audis technological innovations, pioneering, and design and build quality. The companys main aim is to satisfy the customer by providing world class technology, designs, safety and comfort. Sales of Audi vehicles by region 2009 Share in percent Germany 228,844 24.1% Europe without Germany 390,010 41.1% China (incl. Hong Kong) 158,941 16.7% USA 82,716 8.7% Other 89,218 9.4% Summary 949,729 100.0% Audi AG today Volkswagen AG is the largest shareholder of Audi AG which holds over 99 percent of the share capital. (Viknesh 2006) Audis saw a dramatic growth since 2000s, by delivering 653000 to 1003000 in 2008. The sales increase came globally specially 19.3% from Eastern Europe, 17.2% from Africa, 58.5% from Middle East with China coming into action in 2009 with a numerous increase to 108000 vehicles. Audi Vision Audi is a manufacturer of exquisite cars beautiful, sophisticated machines that embody technological perfection. Our success is built on our core values of creativity, commitment and enthusiasm, and keeping our customers desires at the heart of everything we do. We strive to lead the way through constant innovation, setting new standards that define Vorsprung durch Technik.(Anon, 2008) Mission: To delight customers worldwide This is companys core strategy for the year 2020 and therefore mission statement: We delight customers worldwide. Audi defines the delight in terms of not only its customers innovativeness but also its emotional products which turn out to be highly efficient models providing an unmistakable experience that are particularly noted for the familiar attributes of sophistication and reliability. Investor Relations Corporate strategy Audi: the number one premium brand Keeping in mind the future availability of the natural resources, Audi has kept in mind its future mission and vision of being a premium brand by actually reinforcing the emotional pull and continuing to delight the customers in long term. (Investor Relations 2010) Present Financials Performance Audi starts New Year with big results surge Audi achieves a new sales record of 360,760 deliveries in the January to April period First-quarter operating profit up more than 30 percent to à ¢Ã¢â‚¬Å¡Ã‚ ¬478 million Audi has made a successful start to the 2010 fiscal year. The Ingolstadt-based carmaker sold 360,760 units in the first four months of the year a new record for the Company making very good progress with full throttle. Audi also achieved a double digit growth in all of its sales regions all over the world in the first quarter of the year with unit sales up by 23.7% on comparative period last year. (Quarterly Report, 2010) Future Plans for 2010 After being interrupted by the global crisis in recent years Audi is trying to get back to increase their deliveries by double along with the aim to increase to the operating profit more than that of the revenue and continuing to pursue its goal of becoming the most successful premium brand. In addition to the efforts made to achieve the long-term goals Audi has planned 12 launchings which are very interesting for the customers which includes a mix of performance, luxury, environment friendly and hybrids Situation Analysis Macro Environment PESTEL framework for Audi Political Scrappage scheme for cars 10 years older (United Kingdom) A government funded voluntary scheme in which the cars older than 10 years could be traded for a new vehicle and a discount of  £2000 is given on the new vehicle purchased. Emissions target of 130gm/km CO2 All car manufacturers are required to meet an average of CO2 emissions of 130gm/km by 2015 across all their products as a standard.( Alan 2009) Economical Cost of oil likely to go up, which may in turn have an effect on consumer buying behaviour. UK still trying to come out of recession, July- September 09 Economic Report shows a fall of 0.4% in GDP. (BBC News) Lowest interest rates in years, 0.5% set by Bank of England, affects consumer savings since March 2009.(Bank of England) Social Estimated UK population of 70 million by 2029. Population shift to an increasing older generation. People have a more active lifestyle, related to improved life expectancy. Technology Constantly Changing Environment Turbo Technology This impressive technology marks a departure from the noisy, thirsty diesel engines of the past. The TDI diesel engine delivers power, performance, low fuel consumption and reduced CO2 emissions. (Audi 2010) Recuperation While decelerating, the energy created is lost. Brake energy recuperation recycles this energy to lighten the load on your engine. It can reduce fuel consumption by up to 3% and CO2 emissions. (Audi 2010) Aerodynamics Aerodynamic performance plays a vital role in reducing fuel consumption. Streamlined for efficiency, the cars produce less air resistance, improved handling, better stability and lower CO2 emissions. (Audi 2010) S-tronic The revolutionary S-tronic transmission combines the agility and responsiveness of a manual gearbox with the convenience and smooth, uninterrupted power of an automatic. Fewer revs per minute and shorter gear changes mean greater fuel efficiency and lower CO2 emissions. (Audi 2010) Strong Research and Development culture and facilities with high expenditure. Lack of natural resources hence moved to hybrid cars. Global shift to cut CO2 emissions, Kyoto Agreement to work towards reduce green House gases. More Greener lifestyle now. Legal Health and safety, Euro NCAP safety test on all cars. Road Tax brackets Insurance Groups Micro Analysis SWOT Analysis Strengths Diverse ranges of Products Audi and Lamborghini Great Cash Flow Position Increase turnover and trading profits Sound Balance Sheet Leading quality manufacturers Brand Awareness Human resources Abilities to turn resources into advantages Audi boosted quality more than any other carmaker in the past five years, cutting defects by 60% Weaknesses Perception of High Prices Frequency of the interest of the customer may deteriorate Pollution: A major issue for the environment Knowledge of the purchaser with sophistication Alternate products and technology Opportunities New products with better technology Globalisation Innovation Alliances Change of customers preference to cheap and comfortable cars Diversification New horizons in Technologies Threats Old and New competition Fluctuations in Price of Fuel New rules and laws Result of the oil crisis Economic recession Market shift to globalisation Extremely high competition for customers and resources Porter Five Forces Model Porter explains that there are five forces inherent in a market, which will jointly determine the intensity of competition and profitability of Audi and the automobile industry. The five forces analysis gives an improved understanding of the frequency of competition within the business area. The analysis shows that the industry is highly competitive, with buyers having a very powerful influence to the massive number of alternate brands available to them. Bargaining Power of Customers Looking at the current situation when UK is trying to get out of the recession and the economy is also becoming stable, the buying power of the individuals will also increase and thereof the consumers will also look upon the various alternatives available in the market along with good bargains. Therefore the buying power force is gradually getting stronger. Bargaining Power of Suppliers This force is strong for both Audi and the entire automobile industry which possess a massive amount of substitute suppliers therefore use the aggressive pricing strategy. This results in a very strong competition in the industry. This is a result of very lesser degree of differentiation in the product offered. Finally the threats from the suppliers power to bargain which is fairly very low in the automobile industry because of multiple sourcing strategies and use of alternative supply sources for the spares and parts. Degree of Rivalry The degree of rivalry is the main point of concern for the company now as all the major competitors (BMW, Mercedes) are doing all their possible bits in terms of new product development, advanced technology, better services and providing wider choices etc. to bring customers under their umbrella. Threat of Substitutes There are a number of models of many brands like Mercedes Benz, Jaguar and BMW which can result in a little threat but they dont possess a great degree of threat as such because it depends on the relation of price-performance of the product. And an AUDI is a name for the people who love technology with luxury. Also changing to a substitute is possible if the substitution cost is low and that is not a valid factor here. Therefore a frequency of threats from the substitutes is low. Threat of New Entrants For the new entrants, the customer loyalty is a very important factor to be considered because it is very difficult to convince the customers in this era even if you possess a better than the best peoples product. But also the entry of the one who manufactures cheap cars does pose a significant threat. So, the frequency of the threat from new entrants is on a very lower scale. Competitive Advantage Audis competitive advantage is in their engineering of building their engines. They are able to fetch maximum power out of the minimum resources along with great fuel efficiency. A V6 engine is available, but 9 out of 10 buyers choose the 211 horsepower turbocharged 2.0 liter 4-cylinder, and thats the A4s competitive advantage. The Audi is the only German luxury sedan available with a 4-pot motor. While a smaller engine may not be a traditional selling point for a sports sedan, the A4 pulls off the inconceivable combination of being the most fuel efficient and quickest entry-level model of the bunch.(Anon, 2009) Benchmarking Benchmarking is the process of comparing ones business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time, and cost. Improvements from learning mean doing things better, faster, and cheaper. Benchmarking involves management identifying the best firms in their industry, or any other industry where similar processes exist, and comparing the results and processes of those studied (the targets) to ones own results and processes to learn how well the targets perform and, more importantly, how they do it. Benchmarking allows organizations to develop plans on how to make improvements or adapt specific best practices, usually with the aim of increasing some aspect of performance. Benchmarking may be a one-off event, but is often treated as a continuous process in which organizations continually seek to improve their practices.(Anon 2008) Benchmarking Criteria: Sales between Audi, Mercedes and BMW in U.S markets BMW sold 109,043 vehicle in North America may which was better than that of the previous but still lagged a 27% when compared to the last year. The sales decrease of a -18.3% gave them a fair chance to stand better in the second half of the year. Top Seller Position of Luxury Vehicles Company May 2008 Numbers Percentage Year-To-Date Percentage BMW 90,643 -18.1% 408,370 -20.9% MINI 18,348 -19.1% 79,260 -22.6% Rolls-Royce 51 -53.6% 276 -27.6% BMW Group 109,042 -18.3% 487,906 -21.1% Mercedes-Benz 86,300 -12.1% 383,000 -22.3% Smart 11,000 -14.9% 50,100 -9.9% MB Cars 97,300 -12.4% 433,100 -21.1% Audi AG 82,800 -6.1% 374,750 -12.1% BMW as a brand was down by 18.1% in May by selling 90,643 vehicles which further decreased to 20.9% to 408,370 vehicles. In Germany, Mercedes-Benz increased sales by 11% and sold 25,600 with furthermore sales boosts on models such as A-class, B-class and C-class which in turn helped Mercedes-Benz in gaining western European Market Share namely Spain, France and UK. Another sales boost of 59% was seen in China where Mercedes Benz grew fastest than to Brazil where it was 39% and Canada 17%. Whereas Audis sales were down by just 6.1% from the previous results and 12.1 from January to May 2008 which was 426,194. In Western Europe, the brand further reduced the gap to last years record result by giving just a -10.9% which was 52,650 vehicles in May. Also, they sold about 243,250 vehicles with a -14.6% which was 284,656 vehicles. Despite generally shrinking markets, Audi was able to sell more vehicles Europe namely Italy with a 7.1% increase, Belgium with a 7.3%, Switzerland with a 7.6% which resulted in the brands premium market share by 3.9%. Audi also increased their market share in US by 2% to attain 8.8% share in the High Import Group by posting a small decline of 12.1% to 7,503 vehicles. In the Asia-Pacific region, Audi achieved strong growth of 24.1% by selling 15,650 vehicles which further went up by 5.4% more. In China also sales in May rose by 27.8% in the consecutive month which was earlier up by 6.8% resulting in Audi confirming its position in the global market in the Australia and South Korea. (Global Sales 2009) Growth strategy Audis Growth Strategy Outlined Auto Shows Intensive hard work in key metropolitan areas Strong Dealer network Increasing the number of successful dealers who can sell 2000 cars annually. With a strong dealer network, a capable organization, and with excellent products in the future, AUDI will grow. It has ambitious plans in terms of the product portfolio, and further more interesting launchings.(Stadler 2010) Additional Capacity Plant Decision in view of US markets BMW- Have a manufacturing plant in US Mercedes- Have a manufacturing plant in US Audi- planning to set up a plant in states but keeping everything in mind, the hedging effect in taking the engine and its parts from Europe to America and on the contrary taking a large number of manufactured parts from America to Europe and then paying a 10% tariff is of no use. So, AUDI has to think strategically on this issue, not that it is taking its hands out but has to consider a lot many factor than one can image before setting up a plant in America, no wonder American has a large growing market and huge potential. Basis BMW AUDI MERCEDES Growth Strategy Identifying potential growth. Recognising where our strengths lie Make the best use of every opportunity. Following a clear strategy Intensive hard work in key metropolitan areas Strong Dealer network Capable organization, Excellent products in the future, More product portfolio and launchings premium price to our competitors To offer customers the best value To keep the incentives to a minimum, To reduce incentives further by focusing on attractive vehicles and customer service Analysis of Growth Strategies BMW is following a very straight growth strategy where they work in the direction where they have faith in themselves to do it best, they do the best of whatever they start, utilize all the resources possible which is their strengths without leaving their roots. Audi follows a growth strategy by increasing their product portfolios, management capabilities, ambitious plans and distribution network so that they can cater to the larger markets as well as groups by increasing their dealer networks. Mercedes has all the more different perspective on their growth strategy where they aim at being the most premium and luxurious brands out of the three and aim to sell cars at their own premium prices and focus on the consumer by providing incentives in the form of an extra-ordinary customer service which they think is their unique selling proposition. Audi can do a blend of their competitors strategies and give their future an excellent shape because all the three companies have different approaches towards their future which makes them different from one another. By doing this AUDI can improve on a wide perspective be it their production, technology, distribution, management or their human resource or even the customer groups. Forecasted Sales in 2020(based on CAGR) Assuming the American market, a large market for the Bimmers and the Mercs remains bad and Audi continues to perform well since. Audi have fairly good chances to overpower Mercedes by 2010. Looking at the CAGR, its pretty sure that Audi will be selling more cars in 3-4 years if everything goes the way it is. Looking at the previous figures it seems that Audi will pass on BMW as well by 2014, but practically speaking it should be around 2016 if it may happen. In the year 2008, Audi had a luxury market share of 9 in the world which was achieved without any incentives when the competitors cars were resting in the lots. It is one thing which the others are not doing or are not being able to do which is Innovation which started from Quattro to FSI to TDI, they have been very smart as to where to spend money intelligently in the racing and then bring them to the live world cars which would mark the growth of technology. Basis BMW AUDI MERCEDES Sales in 2020(in CAGR) Growing fluently with a CAGR of 4.1 percent for last 4 years. Audi is even quicker to achieve this at the CAGR of 6.51% in the last 4 years Its been a stand still for the Mercedes with (combined annual growth rate) of 1.4% in the last 4 years Technology Basis BMW Audi Mercedes Technology Efficient Dynamics Hydrogen 7 Dynamic Drive Clean Energy Night Vision- Infrared Vision at night Valvetronics xDrive Dynamic Stability Control(DSC) Quattro Asymmetric/dynamic torque distribution Recuperation- charging the batteries with the brake force energy Audi Space Frame TFSI engines were the first to combine petrol direct injection and turbo charging to provide greater power with reduced fuel consumption DIS with Gear Shift technology International standard ISO 14062 Design for Environment Use of water-based paints with less than 10% solvent and the use of solar energy to heat industrial water BlueEFFICIENCY ECO start-stop function F-Cell Hybrid Technology Analysis of technology BMW with a wide variety of technologies namely Efficient Dynamics, Hydrogen-7 work on the performance of the car in view of the environment with many useful cosmetic technologies that work in the interior of the car and its drivability with a very unique safety feature such as Infrared Vision at night. Audi on the other hand works on its Quattro technology which makes the car the best thing to drive in any road condition with its complete traction, safety features such as an extra-ordinary Space Frame which is Audi trademark and tested in a wind tunnel at their testing research and development centre along with other technologies for making a fuel efficient vehicle keeping environment in mind. Mercedes has made a little more effort than the AUDI or BMW by reaching the International Standards ISO-14062 for the design of environment by which they take care of all the products used in making their cars till the final disposal of them. Also working towards state of the art F-Cell Hybrid concept technology which can make a vehicle spit zero emissions. Looking at a wide perspective, all the three majors are doing their best to cope up to the changes in the environment and also provide more and more innovations whether its performance, safety driveability or joy. Keeping everything in mind they are laying their growth strategies. Advertising with analysis BMW AUDI Mercedes Advertising Marketing This article is an analysis of BMWs current global promotional strategy which places huge emphasis on Joy. For very many years, BMW branding centred on Drive, and the manufacturer proudly promoted itself as the Ultimate Driving Machine. This tagline became synonymous with BMW, but in 2008 it began to shift its emphasis on to Joy. We are a car company, but we dont just make cars. We, we make joy Thats the story we want to tell the World now. This Audi ad from across the pond stops short of dancing around and singing Audis rule, BMWs drool, but only just. The reason for the gloating, so the ad says, is Audis run of three straight victories over BMW in comparison tests in American car magazine Car and Driver. Wed love it if there was something similar over here.. But what we really cant wait for is BMWs response will it remain aloof and keep a dignified silence, or take the bait and slag Audi off in response. Mercedes Benz understands that its customers are not simply buying a car to get from point A to point B, so before they actually sell a car they must first sell an idea about that car. Mercedes Benz sells their ideas through promotion and advertising. Mercedes Benz wants to change the perception of their brand at the personal level and reposition their brand so that they are more appealing to young professional men of all ethnicities. Secondly, Mercedes Benz is communicating to its target market the idea that they are a more approachable, personal, fun, and energetic brand. Unique selling Proposition or Differentiation Basis BMW AUDI Mercedes .Unique Selling Proposition or Differentiation BMW is able to distinguish its self from its competition because it is more then just a luxury car. It has met the demands of customers craving luxury while also offering versatility to customers. An Audi feeling that communicates convenience and comfort to the driver. In view of the high quality claimed for Audi models, everything has to match: the shape of the door handles, the sound of the doors closing, the hand wheel for adjusting the back restraints, the indicator lever or the surface quality of the gear lever knob. Mercedes Benz differentiation once centred on the safety, luxury, and precision engineering of its cars, but due to increase competition in the luxury car industry and changing consumer attitudes about the Mercedes Benz brand, that strategy has changed. Now their strategy is more life style oriented and is focused more on presenting the more fun loving, approachable, and energetic side of Mercedes Benz.

pvr demand stretch :: essays research papers

Various Strategies Used By PVR For Stretching Supply To Meet The Demand This Strategy involves altering and aligning the organization capacity to meet the demand i.e. when demand for services is at its peak, capacity is expanded and when the demand is low, capacity is reduced to conserve the organization resources. The primary services resources that can be expanded and contracted temporarily to meet the demand are discussed below: 1)  Ã‚  Ã‚  Ã‚  Ã‚   Time 2)  Ã‚  Ã‚  Ã‚  Ã‚   labor 3)  Ã‚  Ã‚  Ã‚  Ã‚   Facilities 4)  Ã‚  Ã‚  Ã‚  Ã‚   Equipments 1) Time: PVR brought in the concept of flexi-hours and it has eliminated that old traditional show timings of 9-12am,12-3,3-6 etc. They came with the odd hours show timings like 10:50, 2:20,3:40,7:25 which suits the requirements of different type of viewers. Like school bunkers can go for 10:50 am show, college going students after attending their classes can view 2:20 pm show and on the other side corporate executives can go for 7:25 pm show. 2)  Ã‚  Ã‚  Ã‚  Ã‚  labor : Labor is one area where an organization faces major constraint when demand changes. In case of high demand period like summer vacations ,week-ends, PVR increase no. of employees by hiring part-time employees during peak period. They increase the no. of employees at the ticket counter, inside the auditorium, and at the refreshment counter. They are adopting Cross training i.e one employee is trained in more than one job, like person sitting at ticket counter also do the job of usher. 3)  Ã‚  Ã‚  Ã‚  Ã‚  Facilities : In case of High demand PVR plan it out well in advance based on experience and increase the number and frequency of screenings. May be extending the screening in the next weeks schedule. More no of auditoriums are there , wide choice when more no of movies are releasing on the same day- but this is one time investment i. pvr demand stretch :: essays research papers Various Strategies Used By PVR For Stretching Supply To Meet The Demand This Strategy involves altering and aligning the organization capacity to meet the demand i.e. when demand for services is at its peak, capacity is expanded and when the demand is low, capacity is reduced to conserve the organization resources. The primary services resources that can be expanded and contracted temporarily to meet the demand are discussed below: 1)  Ã‚  Ã‚  Ã‚  Ã‚   Time 2)  Ã‚  Ã‚  Ã‚  Ã‚   labor 3)  Ã‚  Ã‚  Ã‚  Ã‚   Facilities 4)  Ã‚  Ã‚  Ã‚  Ã‚   Equipments 1) Time: PVR brought in the concept of flexi-hours and it has eliminated that old traditional show timings of 9-12am,12-3,3-6 etc. They came with the odd hours show timings like 10:50, 2:20,3:40,7:25 which suits the requirements of different type of viewers. Like school bunkers can go for 10:50 am show, college going students after attending their classes can view 2:20 pm show and on the other side corporate executives can go for 7:25 pm show. 2)  Ã‚  Ã‚  Ã‚  Ã‚  labor : Labor is one area where an organization faces major constraint when demand changes. In case of high demand period like summer vacations ,week-ends, PVR increase no. of employees by hiring part-time employees during peak period. They increase the no. of employees at the ticket counter, inside the auditorium, and at the refreshment counter. They are adopting Cross training i.e one employee is trained in more than one job, like person sitting at ticket counter also do the job of usher. 3)  Ã‚  Ã‚  Ã‚  Ã‚  Facilities : In case of High demand PVR plan it out well in advance based on experience and increase the number and frequency of screenings. May be extending the screening in the next weeks schedule. More no of auditoriums are there , wide choice when more no of movies are releasing on the same day- but this is one time investment i.

Citizen Kane in a Century

The film most likely to be seen and reviewed one hundred years from now is Citizen Kane. The reason Citizen Kane will most likely withstand the next century above the others is the timelessness the concept of the film carries. Based on the media tycoon William Randolph Hearst, the film conveys the sense that the media is controlled by the few with the most money and the most power, a concept that lends itself especially well to film in terms of plot development and tension. Plot and tension garner a large audience that might not otherwise be united on what makes a successful film.For instance, Welles’ use of then-innovative cinematic techniques might be the wedge between an average movie-goer and a film critic, but the use of these techniques added dimension to the plot and tension in ways that previously been unexplored. Now seen as part of the cinematic canon, low camera angles make Kane’s character appear larger-than-life, adding to the dramatic tension. Facial close -ups also added to film’s mood, as the audience became enmeshed in the complexity of the characters and what happened to them.The use of flashbacks was also innovative, telling a story onscreen in a then-unconventional way, adding layers and giving the audience cues into the nature of Kane’s rise to the top of the journalism field, the power and wealth it allowed him, and the crushing fall the fickleness of the media to which he was pushed. Citizen Kane will survive the coming century because it broke ground in narrative technique as well as cinematic creativity, paving the way for all the other films viewed this semester. Martha Stewart: The New Kane?Citizen Kane updated for the times would ambitiously look at the rise, fall, and subsequent rise of home-decorating mogul Martha Stewart. The star would be Cate Blanchett, as she would fit the role physically as well as act the role remarkably. Hilary Swank would play Stewart’s daughter, Alexis, and her husband, An dy, would be Robert Downey Jr. Extensive research would be done, of course, to make the parallels between the real life person on which the film is based and the fictional character representing that person.The title character would be Ruth Helen Kane so as to keep the original film title in tact, to keep the parallel somewhat acute (Stewart’s middle name is Helen), and to play on the word ruthless. The film would be shot using the same cinematic techniques in the same way as Welles used in his original film—heavy use of flashbacks, facial close ups, low camera angles, extended and uninterrupted scenes, subjective use of lighting, and focus shots. The difference would be that the film would not end with the character in jail, but would follow the steady rise back into her original position of power.Martha Stewart as subject would testify to the short attention span of the public today, as well as insinuate that power and wealth make everyone forget the past, alluding t o the 1984 Orwell ominously warned us about. This remake of the 1941 classic film would stay true to the original in the exploration of power and corruption but resonate with audiences today because of the obsession with celebrities and a desire to see them disgraced. Personality and CharacterWoody Allen is a personality star because he never breaks away from the same persona—an eccentric, extremely intelligent, inherently nervous New York Jew. His performance in Annie Hall cements his status as the eccentric, intelligent, nervous New York Jew because he says so throughout the film and throughout the others he writes, directs, and stars in. William Holden is a character star because he plays a believable Max Schumacher, and watching the film I see Max, the character, not Bill, the leading man.Compared to Annie Hall, where I see Woody, the writer/director/actor, rather than Alvie, the character, Holden’s performance makes me see the character, not the actor. Dustin Hoff man is another character star. His Ben Braddock recalls a vivid sense of youth that anyone can relate to, and Hoffman plays him so well that it would be easy to see Hoffman as Braddock in subsequent films were Hoffman not an excellent actor. Billy Bob Thornton is yet another character star, delivering one of the best performances of all the films this semester.The seeming detachment from emotion Karl breathes is conveyed in a clean, authentic manner, making Thornton more of a vessel for the character rather than a messenger. Robert Duvall is a character actor through and through. His characters in Apocalypse Now, Network and even in The Conversation are different from each other, and his long list of credits reveal that Duvall remains a diverse actor in a variety of roles. He does not come off as pigeon-holed into an actor playing the same character in different roles.Narrative in Annie Hall and Citizen Kane Annie Hall begins at the end of the relationship, with Alvie talking direct ly to the audience about his relationship with the title character, Annie Hall. The story is told through the use of flashbacks of Alvie’s previous relationships and his childhood, told often as if he is himself telling Annie these flashbacks. Such a scene occurs specifically when he and Annie go to Coney Island with Alvie’s friend and Alvie is telling Annie about his mother and father and family.The present Annie and Alvie walk in to the past Alvie’s home to look in on past Alvie’s parents and family and house. The scene cuts through the narrative barrier in flashback and brings the presents visibly into the past rather than separating the two. Allen uses the flashback in this way to show how people are forever bound to the past and carry it with them as if they always lived in it. Citizen Kane also relies heavily on flashback to tell its story and begins much the same way Annie Hall does, at the end of the story, Kane’s death.The audience sees Ka ne die, learns that he has in fact died via newspaper media, and then systematically learns about the road to his death. The reporter sent to investigate the man behind the mogul uncovers the life of Kane, told via the people who were closest to him. The use of flashback works especially well in learning how Kane came under guardianship of Thatcher, and the flashback is revealed via Thatcher’s memoirs rather than Thatcher himself. Such use of flashback reveals how much information is attained when first-hand sources are unavailable.

Free Essays on Sonnets

he has written about them. â€Å"So long as men can breathe or eyes can see, / So long lives this, and gives life to thee.† In Sonnet 97, Shakespeare also uses one of the four seasons as a metaphor. Instead of being a poem of admiration, Sonnet 97 is a poem about the separation from this person he loves. In this poem, Shakespeare uses winter to describe the pain of being away from his lover. â€Å"How like a winter hath my absence been/From thee, the pleasure of the fleeting year! / What freezings have I felt, what dark days seen!†. Even though it is presently autumn, and autumn is considered the most beaut... Free Essays on Sonnets Free Essays on Sonnets The majority of the 152 Sonnets Shakespeare wrote focus on love. Shakespeare wrote poems of admiration as well as poems of suffering because of love and separation. Shakespeare often used metaphors in his descriptions. Sonnet 18 is a poem of admiration and glorification of Shakespeare’s lover. Sonnet 97 is a poem about being separated from his lover and Sonnet 130 is a poem for the â€Å"Dark Lady† which is descriptive but is not nearly as flattering or focused on outer beauty as Sonnet 18. Sonnet 18 is a poem that glorifies the subject and his or her beauty. Shakespeare uses metaphors to describe his lover. He uses the season of summer as a basis of comparison to the person he is writing about. â€Å"Shall I compare thee to a summer’s day? / Thou art more lovely and more temperate†. Shakespeare states that this person is even more beautiful than a summer day. They are also gentler than a harsh sun, which shines brightly and causes the sun to beat too hotly and raise the temperature too high. He refers to the sun with another metaphor, â€Å"the eye of heaven†. Shakespeare also says that summer goes by too quickly. He is metaphorically saying that the presence of this person will end shortly because they will die too soon and â€Å"autumn† will begin. Even though they will be gone, their beauty will live on through the words he has written about them. â€Å"So long as men can breathe or eyes can see, / So long lives this, and gives life to thee.† In Sonnet 97, Shakespeare also uses one of the four seasons as a metaphor. Instead of being a poem of admiration, Sonnet 97 is a poem about the separation from this person he loves. In this poem, Shakespeare uses winter to describe the pain of being away from his lover. â€Å"How like a winter hath my absence been/From thee, the pleasure of the fleeting year! / What freezings have I felt, what dark days seen!†. Even though it is presently autumn, and autumn is considered the most beaut...

Steps to christ Essays

Steps to christ Essays Steps to christ Essay Steps to christ Essay Logged So likewise ye, when ye shall have done all those things which are commanded you, ay, We are unprofitable servants: we have done that which was our duty to do. Luke 17:10 A1 Full Member posts: 107 R Inlra Quarter2U ss LESSON 12ReTormatlonHeallng Broken Relationships ? « Reply #5 on: september 14, 2013, PM ? » Wally thanks for clearing this up as I was getting a little confused. But I would still like for Ed to clarify his statements as I was not sure what he was referring to. Sunday September 15 Quote This desertion caused Paul to Judge Mark unfavorably, and even severely, for a time. Barnabas, on the other hand, was inclined to excuse him because of his inexperience. He felt anxious that Mark should not abandon the ministry, for he saw in him qualifications that would fit him to be a useful worker for Christ. -Ellen G. White, The Acts of the Apostles, p. 170. Acts 1 5:39 And the contention was so sharp between them, that they departed asunder one from the other: and so Barnabas took Mark, and sailed unto Cyprus; This is a difficult situation because the discussion had to do with taking Mark with them on their mission trip. As it had been noted Paul has sthrong feelings about his position and so did Barnabas. Under these circumstances it seemed as if there was o other way except for the men to separate. Ccould this situation be taken care of without the sharp contention? On the bottom of Sabbaths lesson we are reminded By this all will know that you are my disciples, if you have love for one another Oohn 13:35, NKJV). Without this love, all our talk about revival and reformation will come to naught. Christians at home and at church sometimes display sthrong ideas ( both parties think they are right) about certain things and it very often can lead to sharp contention and if allowed to continue to separation. While conflict of itself is not sin the attitudes in hich we handle conflict can be sinful. How can we handle situations dealing with disagreement so that we can give glory to God? Latter Paul reaches out to Mark healing the relationship. The ministry of reconciliation is about bringing about healing and right relationships. The word reconcile mearns to change mutually or to compound a difference or to receive into favour. How can we compound a difference? Do we love only those who agree with Sundays Questions How can we learn to forgive those who have hurt or disappointed us? At the same time, why does forgiveness not always include a complete restoration of a previous elatlonsnlp? wny does It not always need These are very good questions in Mark 18:21 Peter is asking Christ about how many times he should forgive someone. Then came Peter to him, and said, Lord, how oft shall my brother sin against me, and I forgive him? ill seven times? What was Christs reply? Logged Jesus looked upon the distressed and heart burdened, those whose hopes were blighted, and who with earthly Joys were seeking to quiet the longing of the soul, and He invited all to find rest in Him. {DA 328. 3} Mimi Assistant Administrator posts: 26875 www. remnant-online. org Relationships ? « Reply on: september 14, 2013, PM ? » It is in Matthew. Matthewl 8:22 Jesus saith unto him, I say not unto thee, Until seven times: but, Until seventy times seven. Our fallen nature wants to rear up when we have sharp differences with the brethren. This is where the fruit of the Spirit comes in. In Christ, we have them and we deal with the brethren in a very different manner than if we Just want to win the argument and let our fallen natures have sway. And I can tell you, separation is quite necessary in many circumstances until these differences can be mended. Once upon a time a saint had the audacity to tell me I was not converted. Excuse e? What do you mean, I am not converted? Of course, Im converted! Well, apparently I was not acting in a manner of a converted person that day. My attitude was not consistent with the fruit of the Spirit. I stayed away from that person for quite some time. After much studying and heart searching, it dawned upon me that pride had blinded me to a bad attitude prevalent in the unconverted, so I repented and was reconverted and healed my relationship with the saint and thanked them for their painful, yet necessary rebuke. All relatlonsnlps are Important, out tnose witn tne salnts are especlally Important. They love us enough to tell us the truth. Logged Search me, O God, and know my heart: try me, and know my thoughts: And see if there be any wicked way in me, and lead me in the way everlasting. Psalm 139:23, 24 Richard Myers Servant posts: 33532 A glorious sunset teaches of trust and faith. Relationships ? « Reply #7 on: september 14, 2013, PM ? » Amen, Mimi! Oh, that all would be faithful with me. That happened today and I am so very thankful. I was in a wrong position with God and man, and one was so very wise in telling me so. The reproach I brought upon Jesus is something that I am so very sorry for. But, the Laodicean who refuses to acknowledge his sin, retains his sin and continues to bring reproach upon Christ, His church, and the truth. The Bible is true. Sadly too many who profess to believe it, reject it so very often. He that reproveth a scorner getteth to himself shame: and he that rebuketh a wicked man getteth himself a blot. Reprove not a scorner, lest he hate thee: rebuke a wise man, and he will love thee. Give instruction toa wise man, and he will be yet wiser: teach a Just man, and he will increase in learning. Proverbs 9:7-9. How is it today with you? Do you hate being taught? Do you hate being reproved? Does pride stand in the way of admitting error, a mistake, or sin? If so, the answer which is always the same is Jesus. Not a profession of faith, but the real abiding presence of Jesus in the heart. That is what the call for revival and reformation is all about, a new life in Christ Jesus. That is what this quarters lesson is all about. We need to see our need of Jesus to do any good thing. Without Jesus abiding in the heart we are what Paul describes in Romans seven. Either we believe we are alive because the commandment has not come home to our hearts or we are dead in respasses and sins attempting to keep the law without our Saviors help. Logged Im going home SOON, come along!! igina posts: 220 12ReTormatlonHeallng Broken Relationships ? « Reply on: september 15, 2013, AM ? » The nature out God does not condone sin. for it seeks out sin and devours it. Yet merciful Christ always seeks to reconcile created beings with the Father. He tried it with satan but in vain. And now He is doing it with us. He shows us how to do it by taking our very own body! We of the temple of God are building blocks f itting into the different facets therefore are different in all ways except the bond that binds us! In these differences we may err, cause others to err or others err against us. e may hurt or be hurt. The one thing we must learn to do is accept our positions. There are those gifted in resolving conflict, there are mentors in our midst, there are those who are able to nourish us with such good counsel! We should recognize all these in us and use them. To pastor Finleys question on Friday on what is ailing the church today it is Love! there is no Lob in the church that selfless love of Christ is not there in me and you! Whether in a big way or a small way we need to express this love. and nless we do revival well be far from us reformation will be but a Magee! There is no end to discovering this Love it is infinite we can never fully give it. But if we applied ourselves to giving even the smallest measure of this Love the world will know the one to whom we render service Logged A glorious sunset teaches of trust and faith.. Relationships ? « Reply on: september 15, 2013, PM ? » Amen, wigina. But, we have not this love to give. It is good to try and love your enemy, for it is a lesson in the impossible. There is only one way we can have this true love for those who despitefully use us. It is the evidence of true conversion. It is only when we are fully surrendered and self is hidden in Christ, that we have this love for others. Romans seven is the experience of all who are not in a converted state who know they cannot keep the law of God, but must to enter heaven. And. it is not salvation by works by any mearns. Keeping the law of God earns nothings. It is the fruit of salvation, not a mearns of salvation. Good fruit comes from a good tree. We are not good trees in and of ourselves. We need to die to self and become partakers of the divine nature that we may have the mind of Christ. Then, we can love as Jesus oves. It is Christ not l. When Moses near the end of his life struck the Rock, he did not have this love we speak of. No, he hated those for whom Christ died. He was angry with them. He was prlaeTul. Wltnout tnls love, we are none 0T HIS. we must De re-convertea IT we naa ever truly been converted in the past. Moses had been. He had been faithful in all of the house of the Lord. So, he understood his need of Jesus to do any good thing. He had let his mind wander away from Jesus. And, when the Spirit of God reached him, and the still small voice revealed his condemnation, it was a habit of Moses to turn to Christ. His repentance was quick and deep. When we sin, and are convicted that we have, what is our response? Do we do as did Moses? Do we fall on our faces and acknowledge our sin, or do we make excuses and think we are not under condemnation? That we may sin and escape condemnation? The wages of sin is what it always has been, death. The only way to be forgiven our sins, is to repent of our sins. And we do not have this repentance until we return to Christ. It is His grace that leads us to repentance. After almost 170 years, you would think that this gospel of grace would be well understood in the church. But, then if after almost 2,000 years the Jews had so perverted the gospel that they put to death the Son of God, why would we think we would be less prone to forget what great things God has done for us? The angels in heaven wonder at our dullness and I am sure they are surprised that any of us could be saved. But, they never tire of encouraging us to flee to Jesus. And, when one of us poor mortals does indeed cease resisting the love of our Savior, all heaven stops to rejoice. We deny Jesus His reward for all of His suffering when we sin. If we would think about that, it would encourage us to hasten to Christ the next time we sin. Or, even better, it may encourage us all to fall at the foot of cross so that we do not openly crucify our Savior again. It would be good to spend a thoughtful hour a day contemplating this great love whereby we are converted. Logged Philemon Had always wondered about the book of Philemon! Until the weeks ago I read it again and again! Many of us are employers for we at one time employ Nannies, farm hands and various other workers to do what are consideredodd Jobs what is your relationship with these people? Jesus went to them! Do we neglect them? Do we share with them? WE Need to reexamine these relationships betweenMaster and ervant at whatever level for this is part of or object lesson in the love of Christ. Angels are always ready to do Christs bidding why? is it because h He is their Master? R n Myers lc ara Relationships ? « Reply #11 on: September 16, 2013, 11:26:38 AM ? » Good point, wigina. Christ came to this Earth as an unwearied Servant of man. Ought we to emulate Him? Yes, wigina, the Lord of the universe is their Master. The question be answered is why do they choose Him as Master? I wonder if what Jesus did down here on this Earth has anything to do with their decision to serve Him as Master? Logged Relationships ? « Reply on: september 16, 2013, 03:01 PM ? » I Wonder too! I also wonder what Jesus was able to do for then when they were in the constant spotlight of the accuser!? They will tell us shortly! I certainly plan to ask or maybe I wont ask it will be shown me without asking and I will simply worship and adore!! Logged Iuliusnyar Regular Member Posts: 14 Relationships ? « Reply #13 on: September 19, 2013, 11:1 1 AM ? » Thanks a lot for the comments so far in this week lesson we are getting blessed. Jesus while being nailed on the cross said that God forgive them for they know not what they are doing. When we deserved to die eternally Jesus offered to die on our behalf to redeem us. We can only fforgive those who wrong us if Gods Holy Spirit dwells in us. lf possible please Richard postthe full lesson for this week for it helps me a lot as I prepare Tor tne class I teacn every sa Loggea Relationships ? « Reply on: september 19, 2013, PM ? » Sorry to get behind Julius, but am sitting in the ICU with my son. I will try to do some of the lessons tonight. Your prayers are appreciated. Logged Re: Third Quarter2013SDA SS LESSON 12ReformanonHealtng Broken SABBATH AFTERNOON Read for This weeks study: 2 Tim. M 1, Philem. 1:1-25, 2 cor. 10:12-15, Rom. 5+11, Matt. 18:15-17. Memory Text: For if when we were enemies we were reconciled to God through the death of His Son, much more, having been reconciled, we shall be saved by His life (Romans 5:10, NKJV). Even after Pentecost, the relationship between believers was at times strained. The New Testament records rrepeated examples of the way that church leaders and individual members dealt with such challenges. These principles are extremely valuable for the church today. They reveal the positive results that can come when we use biblical principles to deal with conflicts. In this weeks lesson we will focus on restored relationships. Great spiritual revivals In tne past Tosterea nealea relatlonsnlps. Movements 0T tne Holy splrlt Involve bringing people closer to God and to one another. They include breaking down the barriers in our relationship with God and breaking down barriers in our relationships with one another. In short, the greatest demonstration of the power of the gospel is not necessarily what the church says but how the church lives . y this all will know that you are my disciples, if you have love for one another Oohn And why is this so? Because without this love, there is no conversion. The good works seen in the Christians life does not save the sinner, it is a revelation that he is in a saved or converted condition. When a man is born of the Spirit, he has the Spirit in his heart. Therefore, he is a new creature in Christ Jesus, and all of the fruits of His Spirit are seen in the life, not one is missing. If there is a need for revival, then there is a need for conversion. No love, no conversion. No conversion, no revival. Logged Relationships ? «Reply on: september 19, 2013, PM ? » We will pray for your son our God is the greatest physician I believe he will get him ut of ICU.

The term merger Essay Example | Topics and Well Written Essays - 500 words

The term merger - Essay Example 2. Forward/backward integration: By merging itself with a client or a vendor company, a company can result in assured raw materials/sales, minimize uncertainty and get better pricing. For example, an Iron and Steel manufacturer may merge itself with a mining company to secure its raw material supply. 3. Expanding product/services bouquet: By merging with similar but non competing firms, companies can increase their product offering, enter new markets and cross sell their products. For example, a website development firm may merge itself with an Internet analytics and Internet marketing firm and cross sell its services. Similarly, a Iron and steel manufacturing company may merge with a Sheet rolling company to move up the value chain. 4. Expanding in other geographical markets: Business organizations also use cross border mergers and acquisitions to expand into new geographical markets. Mergers and acquisitions are perhaps the fastest way of entering a new geographical market. There have been numerous studies and researches conducted that tried to enumerate the reasons behind successful mergers.

Movers and Shakers in Education Assignment Example | Topics and Well Written Essays - 1000 words

Movers and Shakers in Education - Assignment Example Moreover, Mann believed that teachers were in need of a formal education system beyond High School. Consequently, Mann was joined by other lobbyist for common schools such as Catherine Beecher. However, it is critical to mention that resistance to the common schools was evident from Roman Catholic adherents. To this effect, the opponent believed that nonsectarian common schools were against the precincts of Catholicism. However, the first common school was established in Massachusettes in 1839 following compromise and political consensus. By the latter period of the 19th century, other states adopted common schools policies that evolved to what the contemporary public schools system. John Dewey (1916) Figure 2: John Dewey's philosophy on teaching John Dewey was epitomized as a prominent American philosopher and educational revolutionary whose ideologies contributed to reform in the social and education sector. In reference to education, Dewey is best known for his philosophies in edu cation. To this end, John Dewey theorized education as the process of developing an individual’s capacities to which the person gains control over his/her environment and consequently fulfil his/her potential (Novak). Consequently, John Dewey formulated four aims of education. Foremost, he believed that education is life whereby life itself was epitomized by education. Moreover, education is life was whereby the learner was focussed on the present scenario and not the future. Secondly, Dewey believed that education is experience. Consequently, he explained that education should be based in experience since it develops a new insight in the learner and replaces old experience. Third, Dewey believed that education was centred on the development of social efficiency. To this end, he envisaged the school as a social institution designed to replicate the realities of the outer world. Fourth, Dewey believed that theory and practice should be conjoined in education. Consequently, tho ughts or words should be precincts of teaching and learning. Moreover, Dewey envisioned a method of teaching through direct experience. This was whereby teaching was based on activities in direct connection with the child’s life. Evidently, John Dewey’s theory of experiential learning and child centred social theory contributed to the development of contemporary education practices in the 21st century. Consequently, his education philosophies marked a shift from lecture based learning processes. The Case of Brown v. Board of Education  (1954, 1955) Figure 3: The landmark ruling on the Brown vs. Board of Education The case involved the pertinent issue of racial segregation in public learning institutions. To this end, the National Association for the Advancement of Colored People (NAACP) and Thurgood Marshal led a judicial campaign against the racial segregation of learners at school (â€Å"History of Brown v. Board of Education."). The Brown vs. Board of Education w as a consortium of five cases involving Briggs vs. Elliot, Gebhart vs. Ethel, Brown vs. Board of Education of Topeka, Davis vs. Board of Education of Prince Edward County (VA) and Boiling vs Sharpe(â€Å"History of Brown v. Board of Education."). The facts underlying each case were divergent but were all connected based on the legality of government-sponsored segregation of students in public schools. Initially, the U.S District