Goods and Services Tax (GST) Essay Example | Topics and Well Written Essays - 3750 words

Merchandise and Enterprises Tax (GST) - Essay Example The current research has distinguished that merchandise and enterprises charge (GST) is supposed to be backhanded and wide based in light of the fact that it is charged relying upon the flexibly or exercises of good and administrations as opposed to being charged straightforwardly on pay. Additionally, these charges are applied for the most part to all citizens with a couple of confinements. Tax collection under GST is applied to the products and enterprises that are utilized by buyers, implying that, this framework is an utilization tax assessment framework. A stage procedure is utilized in the assortment of expenses under GST, to ensure that duty is exacted at each phase of the creation chain, and furthermore to permit providers of products and enterprises who are enrolled to guarantee the credit on charge paid to their data sources. In spite of the fact that the assessment is charged at each stage, the duty is paid at long last by the shopper toward the end spot. For a firm to hav e the option to assume praise on GST, they should be enrolled. In this way, on the off chance that they don't have any significant bearing to be enlisted under GST, they are treated as the end customers and can just appreciate the GST credit they bring about. GST is grouped into three kinds of provisions to be specific; available supplies, input charge supplies, and GST free supplies. GST obligation is made out of gracefully, however it isn't made by the GST enrolled element. The guidelines of GST don't have any significant bearing if the provisions of either products or administrations came to compel before first July 2000, and in understanding to set extraordinary principles, endowments, when gracefully is made by elements not enrolled, or which are not required to enlist and when the exchanges included are not associated with Australia. So as to enlist Tiles Pty Ltd under GST framework, the administration needs to guarantee that the firm fulfills the accompanying prerequisites as specified under section 2, section 2-5 division 23 of the demonstration. The principle significance of enrollment is because of the accompanying: - GST is just payable on any provisions for enlisted substances just Credits for input charge can't be asserted except if the element is enlisted GST returns are just held up for enrolled elements Under the merchandise and enterprises act, an element structure may incorporate an individual, a sole corporate, an organization body, a political body, an association, a trust and a unincorporated affiliation or group of people. Tiles Galore Pty Ltd is a little estimated organization, implying that, it falls under a substance structure required to be enlisted. In this way, the firm can apply to be enrolled by ATO for GST. Enlistment necessities are in sec 23-5; it expresses that a substance is enrolled It is an endeavor Annual turnover meets the limit for enrollment turnover The term element is expansive in definition and incorporates different lawful people as portrayed here underneath; The trustee is that element that should enlist for GST and ABN The associations are those elements that should enlist for GST however not for singular accomplices It consequently involves that under segment 23-10, an element can't be enlisted in the event that it doesn't convey or plan to continue with an undertaking. It is discretionary for that element to enlist in the event that it carries on an endeavor however doesn't meet the limit for enrollment. Supplies fall under different areas in particular; available supplies, GST free supplies, and information burdened supplies. Different sorts are importations and those that fall outside the extent of the GST. Available supplies are determinant factors in administering whether a specific exchange merits falling under GST.

Functional Education System essays

Useful Education System articles At the point when I acknowledged the situation of Secretary of Education I was approached to structure and make instruction framework that is works. Sadly it is my conviction that nobody individual can make a completely practical arrangement of instruction. The issue with the current instructive framework isn't the educators, principals, supplies, or spending plans [Though the last two make issues special to the situation]. The issue with the present instruction framework, and all training frameworks, proposed or past, are the understudies. A bunch of unmotivated understudies, state 5 out of a class of 20, can significantly diminish the measure the sum the other 15 propelled understudies learn comparable to what they are typically ready to learn. This diminishing is brought about by the moderate rate at which one of these classes will advance because of the unmotivated understudies mien to learn. This sad characteristic is very apparent in study halls of America, causing brilliant understudies not to fall back in grades, yet not to figure out how to the all out degree of their capacity. My proposition isn't that we need another instructing framework, that study halls must be organized in an unexpected way, or that understudies must be additionally isolated by their abilities. There is no current explanation that the most exceptional I.B. understudy can't be put in a class with the most reduced understudy in Tech Prep and the Tech Prep understudy be fit for staying aware of the I.B. understudy if the additional exertion is happy to be advanced. It is that understudies should initially want to learn. Until these unmotivated understudies choose to assume liability and get ready to learn, there can be no evident working training framework. In shutting I might want to express this apparently ideal arrangement of instructors educating and all the understudies paying notice and learning isn't outlandish. Just we can't of planning the framework that can force understudies into being mindful. The understudies themselves ... <!

My night with 8.03

My night with 8.03 (Yeah yeah, right now its Saturday but I wrote this on wednesday night so shut up.) Right now it is Wednesday night Im starting/finishing/making minimal progress on my 8.03 problem set when I remembered I havent updated in a very long time. So I heave the pretty incredible stash of lined paper, problem set pages, 8.03 text book, 8.022 notebook (I know, Im cheating) off my lap, open up notepad, and commence my play-by-play of tonights festivities. I will probably spice this horrible idea for an entry up with some shenanigans from weeks/days past, or maybe I will just go to sleep. For those playing along at home, here is Pset 8 in all its glory. I really cant say why this problem set is taking me so long. But let it be known that I really hate multi-part problems. The time is 2:52am. I am really quite ashamed to say Ive been working on this since 8ish. Ive finished problems 1 and 2. :/ Exhibit A: Is this really 7 hours worth of work? God I hope not. Come to think of it, a part of that time was spent watching a completely irrelevant open courseware lecture by Walter Lewin on neutron stars, and now much more of it will be spent writing this entry! Is this irony? I can never tell anymore. Status Report: Slight derailment due to people. Time is now 4:55am. I know, I know. On to #3. Now I remember why I had 8.022 open. I like the way we calculate inductance in 8.02 better than 8.03. The lovely thing about physics is that as no one beefs about how you do a problem as long as you do a problem. Which is certainly not the case in engineering. Yet another derailment. I stare at part b. Inductance is nothing more than the result of geometry, I say. All the buns are blank! says Mitch. I turn the volume down on my laptop. 5:04am. Ive figured it out but there is a slight snag. SI units are a strange beast to me in E+M. 5:10am. Still thinking about SI units. My photography class (4.343) did a workshop on four-point lighting a few mondays ago (we only meet on mondays 7-10pm). I had my camera with me, so I turned into our unofficial photographer of the evening as we tested different lighting setups. After a brief intro we dove right in. Dan, the ever delightful tech guy, shows us the dos and donts, the ins and outs of each of our studio lights (which incidentally are available on loan which I am very excited about). The lights are bright, he tells us, and they can get quite hot. Here are some gloves. Dont burn yourself, dont get electrocuted. That can be embarrassing. He talks about the quality of light, and how we can achieve softer or harsher lighting. You see, four-point lighting consists of four(4) lights placed in strategic locations as to create the most natural and flattering look for a photographic subject. Its a variation of the classic three-point lighting often used in film. The four lights are the key light, the fill light, the backlight, (not to be confused with) the background light. Key light is the strongest light source in the picture, it is pointed directly at the subject and used to accentuate curves of the face (provides high contrast). The fill light is used to control this contrast and is generally positioned so as to illuminate the otherwise dark shadows in the figure. A stronger fill light would reduce the contrast while a weaker one would increase it. The backlight is what makes the subject pop out of the frame of his background and appear more 3-D and immediate. It is placed behind the subject and maybe to one side if thats what you prefer. Finally, the background light (which is not a component of 3-pt ligh ting) lights the background of the picture. In this case, an old, slightly discolored blank wall. I stole the following picture to further illuminate(lol, get it, illuminate? im awesome) the situation: Thanks, Yale film school! So we all know how a chair looks under a 700 watt bulb but how does a person? Meet MIT undergrad in Course 6 and model/filmstar David. Today were going to take Davids senior high picture. This is David under only a key light. Notice the harsh shadows across his face. Though this might be a look you want in a shot, it is not the look we want. David sees the fill light. All other lights are switched off. Did you know? Photons have momentum! The momentum of a photon is its energy E divided by c. The mass of a photon in any frame but its rest frame is E/c^2. The more you know! A backlight. David is brooding and mysterious. The background light. David is a shape in the dark. Putting some of them together: Key and fill and nothing else. Notice how David is flat and appears to be a part of the background. Classic three-point lighting: Now throw in the background light and voila: Anyways, I think this stuff is cool. Im going to go on a portrait rampage shortly. First things first, though. Its 5:26am. Im still here at my little desk. I look up Maxwells Equations in integral form on Wikipedia. This is a new low for the evening. Find expressions for the velocity and the characteristic impedance of the line Id probably know how to do this if Id gone to lecture today. I look up the meaning of characteristic impedance. Out comes Bekefi and Barrett from under a pile of crap. Luckily on the first page I flip to there are the underlined words The characteristic impedance z_0. Cool. 6:00am. I have a done-pile and a not-done-pile. The done-pile gets bigger as Problem 3 goes on top. I crack my window open a bit. Its not too cold today, the morning air is refreshing. Google predicts a high in the mid-60s today. I think about all the time I will have tonight. Which I will consequently waste on video games and checking my email a million times a second. However, Wikipedia is not going to tell me how to do problem 4. haha just kidding. it is wikipedia afterall.. 6:00am-6:30am. I did nothing. I kid you not I did absolutely nothing. I completely forgot about the Pset. I stumbled onto the admissions webpage and left dumb comments on peoples blogs. Kids, dont do this. Dont be me. 6:30am. Realizing that (^) made me feel guilty and I read part b of #4. Meanwhile, arrives my least favorite (most favorite? it depends) part of an all-nighter (at this point Im either extremely stressed out and counting down the hours til Unified or feeling really darn good and at peace with the world). I think I like it today. What I mean is, the sun is coming up. In the way that it does on cloudy days when everything turns blue, then blue, then more blue. And streets and houses light up in that sleepy way and you start to see as well as hear the occasional car that drives by. Youre looking at my lucky bamboo and the world outside. Life is good. As much fun as it is to watch the sun come up from underneath an avalanche of work and behind the bars of your dorm room window, its a least a little better at the beach. I find that I really cant live too far inland. I feel like Id suffocate. Not that I go to the beach all the time or anything, I just like to know its there. Luckily, Cambridge, MA is less than an hour away from a couple of very nice beaches. Crane Beach in the town of Ipswich, MA, is really very beautiful and if you go on a misty/rainy day you have that whole big thing to yourself. Plus the rain, which is great. I guess Id say its a bit more touristy in that its kept really pristine and designed with people in mind, and mind you, there will be people. It can get pretty crowded. It closes at sunset. The other beach that Ive been to is on Plum Island (the website I linked, by the way, is ridiculous) and I guess one could consider it a bit more unadulterated (you know, untamed, wild, free, yeah.) Anyways, this one is harder to get to than crane (which is linked via commuter rail to MIT) so Ive only been once or twice. A little while back my friend Jesse and I went to watch the sunrise o n the beach. Thought Id share some pictures: I took lots of really trite pictures of the sunrise. Jesse took a picture of me taking really trite pictures of the sunrise. (he takes photo with me) Also, we roasted hot dogs and marshmallows. This is his picture, not mine. We headed back around 8am. Part d: Check your results by using the general expression for voltage reflection given in lecture. 6:51am. Damn. I didnt go to lecture today. I improvise a bit. Armed with the cool confidence provided by my good results, I plow through part e with effortless ease. This is where my lab partner comes in. But she is sound asleep. I send her an email: To : [emailprotected] Cc : Attchmnt: Subject : KELLY WAKE UP ITS TIME FOR SCIENCE Message Text kelly wake up wake up its time to do the lab wake up wake up lab lab lab for 8.03 chop chop As it turns out my email failed to wake her up. I was disappointed. To : [emailprotected] Cc : Attchmnt: Subject : :/ Message Text ok 11-1? Its kind of an awkward time of day. If I go to sleep Ill likely feel more tired than if I just stayed up. An hour of Weboggle it is. Hope you had fun on my all-nighter! -Lulu P.S. Todays toothpaste for dinner is highly relevant. P.P.S. Oh no, I forgot. 8.03 is Wave Mechanics and Optics. Physics III. Maybe I will get some coffee.

Pan Africanism and Marcus Mosiah Garvey Jr. - 1161 Words

Marcus Mosiah Garvey, Jr was a Jamaican political leader who accomplished many things within his lifetime. He was a well-known publisher, entrepreneur, journalist, Black Nationalist, as well as Pan-Africanist. Pan Africanism is the idea that all African American people possess a common cultural legacy extending from Africa. In saying this, all African Americans should work together in maintaining the culture and removing expatriate power. Marcus Garvey was important because he aided in inspiring a mass movement amongst African Americans. Garvey make efforts to show African Americans economic empowerment meanwhile sharing the importance of taking part in politics and have greater impacts. Along with these many accomplishments, his biggest accomplishment was becoming the founder of the Universal Negro Improvement Association and African Communities League in Jamaica. Garvey came to the United States in 1916 and launched the New York Division of the UNIA the following year. This association started off with merely thirteen members and exponentially grew to approximately 3500 members. Garvey has reached new heights of power within his career in the late 1920s when he headed an international convention in Liberty Hall, containing frequent delegates in attendance from 25 countries. Garvey also led a parade of over 50,000 throughout all of Harlem. Marcus Garvey travelled though many different places including a majority of C entral America, Europe, and the Caribbean where heShow MoreRelatedEssay On Marcus Garvey1022 Words   |  5 PagesMidterm Marcus Mosiah Garvey, the Visionary Roosevelt Hawkins, Jr Black Political Social History Dr. Luckett October 11, 2017 Roosevelt Hawkins Black Political and Social History Marcus Mosiah Garvey, the Visionary Who is arguably the father of 20th century Black Nationalism? Some may think of the leader W.E.B. Dubois or even Malcolm X as being the father. Truth be told, the term â€Å"Black Nationalism† boils down to one person. Marcus Mosiah Garvey, Jr is his name. He was the youngest

The Handmaids Tale Essay - 1591 Words

Upon reading The Handmaid’s Tale by Margaret Atwood, one notices the tragedy of women losing rights. Imagine the feelings of losing all rights and freedoms; how hard the transition would be from an American society, centered on freedoms, to the society where Offred lives in The Handmaid’s Tale. Thankfully for all Americans, Atwood’s prediction of what society would become in the future was inaccurate. But, not all countries enjoy the same freedoms and luxuries as America does; the treatment of women in Middle Eastern societies, more specifically Iran, is similar to that of The Handmaid’s Tale. Although the current situation in Iran and The Handmaid’s Tale might seem quite different, as one is a futuristic dystopian novel and the other is†¦show more content†¦Women even face honor killings in Iran if they embarrass the family. As women in Gilead are hung on â€Å"the wall† when breaking a law, women in Iran are killed by their own par ents. For something as menial as falling in love with a boy, girls such as Saba Qaiser are taken to a riverbank, and their fathers proceed to â€Å"point the pistol at her head and shoot her† (Kristof 1). On the other hand, the only major difference between Gileadean society and Iranian society is that women in Iran are allowed to have a job, and women in Gileadean society were not. That being said, Iranian women face much discrimination in the workforce, and it is quite difficult for them to attain a paid job. Additionally, women in The Handmaid’s Tale and in Iranian society have similar restrictions. Women in each society are banned from certain areas and have rules that they must obey inside and outside of the house. In The Handmaid’s Tale, Offred is taken to a men’s only section by the Commander. She had to hide because â€Å" ‘wives aren’t allowed’... This time he won’t show m[y] [pass], the one that’s supposed to b e mine, as I’m no longer in official existence†¦Ã¢â‚¬  (Atwood 232-233). Not only are there restrictions for women outside of the house, but also within the house. The wives aren’t even allowed to enter certain sections of the house that belong only to the Commander. Additionally, women in Gileadean society are forced to wear certain color veils in order to identify who is who:Show MoreRelated The Handmaids Tale Essay931 Words   |  4 PagesThe Handmaids Tale Serena Joy is the most powerful female presence in the hierarchy of Gileadean women; she is the central character in the dystopian novel, signifying the foundation for the Gileadean regime. Atwood uses Serena Joy as a symbol for the present dystopian society, justifying why the society of Gilead arose and how its oppression had infiltrated the lives of unsuspecting people. Atwood individualises the character of Serena Joy, as her high status in the society demands powerRead MoreThe Handmaids Tale Essay1215 Words   |  5 PagesPaula Hawkins, a well-known British author, once said, â€Å"I have lost control over everything, even the places in my head.† In Margaret Atwood’s futuristic dystopia The Handmaid’s Tale, a woman named Offred feels she is losing control over everything in her life. Offred lives in the Republic of Gilead. A group of fundamentalists create the Republic of Gilead after they murder the President of the United States and members of Congress. The fundamentalists use the power to their advantage and restrictRead More The Handmaids Tale Essays1979 Words   |  8 PagesThe Handmaids Tale The Handmaids Tale, written by Margaret Attwood, goes on to explore the consequences that come to be from the reversal of womens rights in a society called Gilead. It is what one can consider a cautionary tale. In the new world of Gilead, a group of conservative religious extremists have taken power, and have turned the sexual revolution upside down. The society of Gilead is founded on what is to be considered a return to traditional values, gender roles and the subjugationRead MoreThe Handmaids Tale Essay968 Words   |  4 PagesIn Margaret Atwood’s ‘The Handmaids Tale’, we hear a transcribed account of one womans posting ‘Offred’ in the Republic of Gilead. A society based around Biblical philosophies as a way to validate inhumane state practises. In a society of declining birth rates, fertile women are chosen to become Handmaids, walking incubators, whose role in life is to reproduce for barren wives of commanders. Older women, gay men, and barren Handmaids are sent to the colonies to clean toxic waste. Fear is powerRead MoreThe Handmaids Tale Essay1732 Words   |  7 PagesBrenda Guillen Professor XXX Class November 8, 2017 Then vs. Now, the Realities of of Atwood’s ‘The Handmaid’s Tale’ in Modern Day America The novel quot;The Handmaid#39;s Talequot; written by Margaret Atwood in 1985 is a fictional novel about Gilead, a place ruled by male religious fundamentalists who rape women labeled as handmaids to bear children for infertile wives. The society encourages the enslavement of women to control their reproductive rights. While Atwood’s novel depicts a fictionalRead MoreThe Handmaid’s Tale by Margaret Atwood Essay2490 Words   |  10 PagesIn the days of anarchy, it was freedom to. Now you are being given freedom from,† (Atwood 24). The Handmaid’s Tale, written by Margaret Atwood, is a novel set in the near future where societal roles have severely changed. The most notable change is that concerning women. Whereas, in the past, women have been gaining rights and earning more â€Å"freedom to’s†, the women in the society of The Handmaid’s Tale have â€Å"freedom froms†. They have the freedom from being abused and having sexist phrases yelled atRead MoreHandmaids Tale - Manipulation of Power Essay1257 Words   |  6 PagesTHE HANDMAID’S TALE Grade 11 English Analytical Essay Words: 1 245 Margaret Atwood’s The Handmaid’s Tale is a disturbing novel that displays the presence and manipulation of power. This is displayed throughout the novel and is represented significantly in three ways. As the book takes place in the republic of Gilead, the elite in society are placed above every other individual who are not included in their level. Secondly, men are placed at the top of the chain and they significantly overpowerRead More Feminism In The Handmaids Tale Essay1588 Words   |  7 PagesFeminism In The Handmaids Tale      Ã‚  Ã‚   Feminism as we know it began in the mid 1960s as the Womens Liberation Movement. Among its chief tenants is the idea of womens empowerment, the idea that women are capable of doing and should be allowed to do anything men can do. Feminists believe that neither sex is naturally superior. They stand behind the idea that women are inherently just as strong and intelligent as the so-called stronger sex. Many writers have taken up the cause of feminismRead MoreThe Handmaids Tale Men Essay1607 Words   |  7 PagesWomen’s Bodies as Political Instruments and Elimination of Sexual Pleasure: Oppression throughout Society In Margaret Atwood’s, The Handmaid’s Tale, the idea of women’s bodies as political instruments and elimination of sexual pleasure is explored. The republic of Gilead â€Å"depicts a futuristic society in which a brutal patriarchal regime deprives women of power and subjectivity, enslaving them through a sophisticated, ubiquitous apparatus of surveillance† (Cooper 49). Offred is a girl who lives withRead MoreThe Handmaids Tale Men Essay1666 Words   |  7 PagesWomen’s Bodies as Political Instuments and Elimination of Sexual Pleasure: Oppression throughout Society In Margaret Atwood’s, The Handmaid’s Tale, the idea of women’s bodies as political instruments and elimination of sexual pleasure is explored. The republic of Gilead â€Å"depicts a futuristic society in which a brutal patriarchal regime deprives women of power and subjectivity, enslaving them through a sophisticated, ubiquitous apparatus of surveillance† (Cooper 49). Offred is a â€Å"girl† who lives

Csr Assignment †Starbucks Free Essays

string(64) " maker and providing customers with more than what they expect\." | November 5, 2012| | Management 3031Y | [Ethics and Social REsponsibilities ]| Starbucks| Introduction Starbucks is one of the places to find the world’s best coffees. The first Starbucks opened over forty years ago, in Pioneer Square in downtown Seattle, Washington. The owners’ main philosophy was to provide customers with the world’s finest and richest coffee. We will write a custom essay sample on Csr Assignment – Starbucks or any similar topic only for you Order Now Over time, and endeavoring this ultimate philosophy, Starbucks expanded internationally and has more than 19000 stores around the world. The management of Starbucks has managed to improve their managerial process through location of their business, higher quality and better prices of their products. Although it is an expensive coffee store, the price of their product is based on the quality they supply. However, Starbucks is fully engaged in providing everything in an ethical manner. In this article, Howard (2011) explains that the most important thing to Starbucks is â€Å"the key to that culture is the belief that people are more important than profits† (Howard, 2011). This paper will discuss the procedures put in place to ensure ethical behavior, their ethic of business and their corporate social responsibility and will focus on assessing the company’s contribution to the community. Ethical issues As stated in Alec, Gonca Efe’s (2011) journal, â€Å"the evolution of Corporate Social Responsibility (CSR) and the concept of Corporate Sustainability (CS) have converged resulting in a similar objective of achieving the balance between economic prosperity, social integrity and environmental responsibility† (Alec,et al. , 2011). CSR is the concept coined to describe how organizations now consider the welfare of the people by being responsible for the impact of their activities on all groups of people involved and affected by their business, (ie. their employees, customers, stakeholders). Many businesses have taken CSR very seriously that they have gone beyond â€Å"following laws†, and do more than being â€Å"responsible†. Starbucks is one of those corporations that fully engages in providing its stakeholders, its employees, the community more than necessary, and go beyond its responsibilities. One issue that Starbucks addressed and which stakeholders were being targeted was for the latter to have access and know how the company’s commitment and passion to improve the world and the ways which are demonstrating it. For example, Starbucks is committed to the environment, whether it’s regarding recycling, reducing water usage, thinking green or lowering its energy consumption (Starbucks, 2012). However, one of the main topics of Starbucks’s corporate ethics revolves around the climate change. Addressing climate change is a priority for Starbucks† (Starbucks, 2012). Since most of Starbucks coffee crops are outside of North America, mostly in the Third-world countries, Starbucks has implemented a climate change since 2004, which focuses on renewable energy, energy conservation, advocacy (Starbucks, 2012). One biggest step taken by Starbucks is reducing its gas emission. They conducted an inventory of their greenhouse gas (GHG) emission in 2011, using t he World Resources Institute/WBCSD Greenhouse Gas Protocol to find out where their energy is mostly consumed. More than 80 percent of their GHG emissions are attributable to energy used in stores, office, and roasting plants, they are now focused on energy conservation and purchase of renewable energy (Starbucks, 2012). Reducing emissions of tons of carbon dioxide makes a huge impact on the climate. By reusing energy in their coffee-roasting plants, or offices, Starbucks was able to reduce its GHG emissions by 2. 7% compared to their 2012 GHG emissions (Starbucks, 2012). Moreover, another issue that is important for stakeholders is to have access to all the reports, codes, ethics, social responsibilities actions endeavored by the corporation. Starbucks has also addressed that issue, and rather than attempt to address every issue in their annual report, they simply just conducted a materiality assessment to determine what topics are of most significance to their stakeholders and to Starbucks itself and publish everything online. In a letter addressed to the stakeholders, Howard Schultz (2011) explains the reasons of creating a report with the summary of all the positive aspects to the company, as well as how the company is doing with regards to their CSR. This focus on materiality helps not only the stakeholders, but also the hareholders with regards to how effectively the company is doing. And for example, letting stakeholders have access to the their progress regarding their environmental by publishing their Global Responsibilities Goal Progress report online, Starbucks is showing how effectively its doing. Codes of conduct Starbucks codes â€Å"Business Ethics and Compliance† and CSR are stated on their website, and is available to the public. They have also made the â€Å"Standards of Business Conduc†t book available, which facilitates legal compliance and ethical issues such as potential conflicts of interest (Starbucks, 2012). The main idea is that every person in the employ of Starbucks is to act ethically and report any unethical or questionable behavior by any person under the employ of Starbucks. Because everyone is equal at Starbucks, any unethical actions should be reported. They have provided the partners with communication channels, which allow them to report all type of issues or concerns (Starbucks, 2012). The communication channel is basically a webline with contact information of the Business Ethics and Compliance department (Starbucks, 2012. Starbucks Chairman, President and Chief Executive Officer Howard Schultz stated (2012) â€Å"Each of us is personally responsible for supporting our core values, which require compliance with the law as well as ethical conduct. We have issued the Standards of Business Conduct to restate our long standing commitment to uphold that responsibility and to provide guidance to our partners. † (2012). Starbucks mission statement and guiding principles are also stated on their website. Starbucks mission is â€Å"to inspire and nurture the human spirit – one person, one cup and one neighborhood at a time†. What this means is that Starbucks is dedicated in delivering each person a unique experience with their coffee purchase. It’s a one-on-one experience that should not only make the customers day but also the barista’s day. Being a barista or a partner at Starbucks not only means making beverages and giving them to the customers, but it also means going beyond being a simple coffee maker and providing customers with more than what they expect. You read "Csr Assignment – Starbucks" in category "Essay examples" For example, during my time at Starbucks, I remember that each and every customers that came left with a smile, because all of us were trained to always put the customer on a pedestal and make them happy. If one customer comes back unsatisfied with the drink, without any questions asked, we take the drink back and remake a new one with no charge. I also remember one day, during my shift, an elderly lady came to buy a coffee and a mix of granola and yogurt. She stayed at the location to drink her coffee, then to finish her yogurt. Few minutes later, she came back to us and complained about how the granola tasted different and she wasn’t satisfied/happy with it. Even though she had half of it finished, we gave her another one, free of cost and let her go with a smile on her face. As the mission states, it is about one person, one cup at a time. This also describes Starbucks principles related to customers. â€Å"When we are fully engaged, we connect with, laugh with, and uplift the lives of our customers – even if just for a few moments. Sure, it starts with the promise of a perfectly made beverage, but our work goes far beyond that. It’s really about human connection†. (2012) Starbucks also have other principles, either about their products, their shareholders, or their partners. Either way, they are dedicated in being an ethical corporation. As mentioned earlier, they have a report stating all their corporate social responsibilities and how they are doing. Here is a table of what Starbucks Mission Statement and Guiding principles are: STARBUCKS MISSION STATEMENT AND| GUIDING PRINCIPLES| To establish Starbucks as the premier purveyor of the finest| coffee in the world while maintaining our uncompromising| principles as we grow. | The following six Guiding Principles will help us measure the| appropriateness of our decisions:| †¢ Provide a great work environment and treat each| other with respect and dignity. | †¢ Embrace diversity as an essential component in the| way we do business. | †¢ Apply the highest standards of excellence to the| purchasing, roasting and fresh delivery of our coffee. †¢ Develop enthusiastically satisfied customers all of| the time. | †¢ Contribute positively to our communities and our| environment. | †¢ Recognize that profitability is essential to our| future success. | | Starbucks, by generally being omnipresent in the communities (whether doing communities work, making changes to how the business and centers operate†¦), aims to follow its principles, and encourage its partners and customers to do the same. Ethics in practice The corporation accounts for its ethical and social responsibilities, by either being involved in communities through different ways, or helping the society in general. As stated on their website, they make a difference in the society, in the environment, at the workplace, in the products†¦ â€Å"A good example of a corporate culture which focuses on quality and ethics is Starbucks. Starbucks has won a number of ethics awards and has been recognized as a role model of social responsibility. †(Academic journal 2010). This sentence summarizes what stakeholders and public think about Starbucks. Indeed, the corporation has made huge differences in the community by doing small gestures, but gestures that matter. As stated in their website, they â€Å"support farmers and their communities†. For example, they have established Farmer Support Centers in Costa Rica and Rwanda to provide local farmers with the resources and expertise that help lower the cost of production, reduce fungus infections, improve coffee quality and increase the yield of premium coffees (Starbucks, 2012). They have also set up something called the Starbucks Farmer Loan program. It aims to provide financial resources to cooperatives to fulfill their cash flow needs during harvest time, and to make infrastructure investments that result in better competitiveness (Starbucks, 2012). Their goal is to dispurse U. S $20 million to this program by 2015. Another example in respective to their ethical practice is regarding their kids cups. They recalled over 250,000 children’s plastic cups in the U. S. and Canada. â€Å"According to the report, once the cup is dropped, the colorful face on the cup can break off and leave small parts or sharp edges that can pose a choking or laceration hazard to young children† (2008). Also, by coming to the new communities, such as in the U,S where its experiencing a job crisis, Starbucks provides employment, as the only thing you need is a smile and willingness to provide excellent customer experience. The company first priority is taking care of the employees in its retail stores who communicate with and serve customers. Starbucks executives believe that by taking care of these employees, the company can provide long-term value to shareholders (Schultz ; Yang 1997). Trust is vital to all organizations and it expected that ethical leaders demonstra te behavioral consistency between words and actions; treat all employees fairly without violating human rights. † (2011). Starbucks has teamed up with the Opportunity Finance Network (OPN) to create new jobs for Americans. Transparency At Starbucks, transparency is important thus they have published their CSR report as part of their broader communications efforts to provide transparency on their activities and performance. This initiative not only makes their stakeholders happy but also provides everyone else, either its customers or employees, with what Starbucks is doing to be a socially and environmentally responsible company. This transparency should be the priority in all successful organizations has us customers need to know what is the company, that is technically part of our daily routine, doing for us. A clear apercu of their goals, mission statement and principles is necessary, because communities need to support only corporations that care and value ethics and social responsibility. But as mentioned, Starbucks is in all ways clear about their ethics, and as nothing is a mystery, they have published everything online. Overall assessment Starbucks is focused on being a fully ethical and a very philanthropic corporation. All their ethics, values, match Carrol’s definition of a Corporate Social Responsible corporation. As per Carrol, the social responsibility of business encompasses the economic, legal, ethical and discretionary expectations that a society has of organizations at a given point in time (Michael Hopkins, p. 2. 2011). Although, like all other corporations, making profit is the most important, Starbucks doesn’t forget that it started as a small business that eventually and slowly expanded. Starbucks participates in many environmental and social programs around the world. The corporation is focused in providing communities with all types of benefits, such as jobs, good quality of coffee, good working conditions, improving its energy consumption. In general, the company is progressing towards better system and practices. For example, according to the published metrics on the environmental responsibility, the company has been able to reduce its energy consumption by 7. 5% in 2008-2011, purchased the equivalent of more than 50% of electricity used in their global company-owned stores worldwide in 2011, and decreased its water consumption by more than 17% since 2008. Starbucks’ goal by 2015 is to decrease water consumption by 25%, purchase renewable energy equivalent to 100% of the electricity used in their company-owned stores and reduce energy consumption by 25%. Conclusion We have studied about corporate responsibility, companies’ omnipresence in communities, in society and in our day-to-day routine. We have also studied how a company’s values and ethical decisions can make a significant difference in the way we perceive it. Applying what we learnt from class, Starbucks is implicitly ethical and follows all the norms and values of a social ethical company. Thought, a company is made of employees, it is very important to provide those employees with the company’s core values and explain them what it really means to work at that company. In Starbucks’s case, partners are all participating in making the company an ethical and socially responsible corporation. References Katrinli, A. , Gunay, G. , Mehmet E. (2011). The Convergence of Corporate Social Responsibility and Corporate Sustainability: Starbucks Corporation’s Practices. Cambridge: The Business Review. Moronke, S. (2012). Impact of Ethical Leadership on Employee Job Performance. Journal of Business and Social Science. Schultz, H. (2010). It’s Not About the Coffee: Leadership Principles From a Life at Starbucks. Journal for Quality ; Participation;Vol. 33 Issue 1, p20, 1/3p. Academic journal. Starbucks. Retrieved from http://assets. starbucks. com/assets/4dd6216d0fd0400f8689eceba0497e04. pdf http://www. starbucks. com/about-us Starbucks Recall Mugs. Injury Prevention; Feb2008, Vol. 14 Issue 1, p70-70, 1/9p. article Ethics and Compliance Webline. Retrieved from https://businessconduct. eawebline. com/ Hopkins, M. (2011). Definition of Corporate Social Responsibility. MHC International. P. 2. article. Retrieved from http://mhcinternational. com/articles/definition-of-csr How to cite Csr Assignment – Starbucks, Essay examples

Strengths and Weakness free essay sample

Answer the following questions with typed responses. Each question below contains multiple subtopics. Each question, including all subtopics, should be answered in 25-50 words. 1. What are the academic goals of each team member? What are the career goals of each team member? How do the academic goals of other members relate to their career goals? My (Tina) academic goals are to become an accountant. My goals are to get through school with a degree. Am thinking of trying to work or the government, so can get the schooling paid for.Have good benefits and so on. My current job keeps me very motivated and the money will not be a bad thing. 2. What are the strengths of each member of the team? How have these strengths been demonstrated in the past (at work, at home, or in college)? How have each team members strengths contributed to the overall success of the team in accomplishing team objectives and projects. We will write a custom essay sample on Strengths and Weakness or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page At home, my goals are to get through school and get my degree. So am dedicated to accomplishing this task by going to the University of Phoenix.At work, I demonstrate customer service, by being on the front-line. Friendly, and compassionate and we all work towards customer satisfaction. At college, help to get all the group members together and listen and learn. While they do the same to me. Our goal is to do well, and we all do that through trial and error. We all want to accomplish our projects on time and planned out nicely, and in a timely manner. 3. What are the weaknesses of each member of the team? How have these weaknesses been demonstrated in the past (at work, at home, or in college)?How have the team members worked together to overcome individual members weaknesses to help team members and the team become successful? Believe my weakness is taking charge or being the facilitator. I also, have trouble following some of the concepts of the projects assigned. My group helps me out by giving me stories of examples that relate to the ideas Of the projects. 4. What are the technology skills Of each member of the team regarding operating systems, software, etc? What technology is available to each team member on systems at home or at work)?How will team members address technology needs to meet the objectives for the team successfully? I am not a guru in the computer industry, however, have learned by leaps and bounds just from doing schoolwork. As, with Word, and Power Point and it has been a learning challenge. I learn through trial and error. 5. Identify the teams goals. How do the team goals relate to the individual goals? What quality of academic work are the team members committed to and how will this quality be demonstrated in teamwork when writing papers and preparing for presentations?

How to Pay Someone a Compliment in English

How to Pay Someone a Compliment in English One of the nicest things you can do in any language is to compliment someone. You might want to compliment someone on what they did, how they look or what they have. Here are forms and phrases to compliment others in English. The examples below are arranged  into complimenting ability, complimenting looks, and complimenting possessions in both formal and informal situations. Complimenting Ability Use these phrases to compliment someone on an ability they have. If youd like to learn something from the person about his/her ability, start with a compliment. The person will probably help you learn more and be happy to talk about how to do it. Formal If you dont mind my saying, you are a(n) excellent/outstanding/superb (noun phrase)I must say you really know how to (verb)You are a fine (noun phrase)What a(n) excellent/outstanding/superb (noun phrase) you are!I admire your ability to (verb) Mr. Smith, if you dont mind my saying, you are an excellent public speaker.I must say you really know how to paint.I admire your ability to think on your feet. Informal Youre great at (verb ing)You can really (verb)  Wow, I wish I could (verb) as well as you!Youre an amazing/awesome/incredible (noun phrase) Wow! Youre great at skiing!You can really cook. This is amazing food!Youre an awesome student. Complimenting Looks Use these phrases to compliment someone on how they look. This section is divided into two categories: for women and for men. Its important to use the right language for the situation. If you pay someone a compliment on their looks in the wrong way, its possible that your compliment will not be accepted. Formal Notice how we ask permission to pay compliments on good looks in formal English. This is to ensure that no one gets the wrong idea about your intention. May I be so bold as to compliment your (dress/hair/outfit/etc.)?You are looking beautiful/handsome today.May I pay you a compliment? You really look beautiful/handsome/elegant/etc. today.I hope you dont mind, but you are looking beautiful/handsome today. Ms. Anders, may I be so bold as to compliment you on your dress?I hope you dont mind, but I just had to say how wonderful you look today.May I pay you a compliment, Mary? You really look fantastic today. Informal You look great today!Excuse me, are you a model?I really love your (dress/hair/outfit/etc.).What a beautiful (dress/shirt/blouse/haircut/etc.)! Wow, you look great today! Did you do something different?Sherry, what a beautiful dress!I really love your haircut. It makes you look like a movie star. ComplimentingPossessions Use these phrases to compliment someone on something they have. People are often proud of their possessions, especially major objects such as a house, a car, or even a stereo system. Complimenting someone on a nice possession is a good way to make small talk.   Formal I couldnt help but notice your (noun phrase)  What a lovely (noun) you have!You have such a wonderful / lovely / beautiful home / house / apartment / living room / etc.I have to admit Im jealous of your (noun phrase) Tom, I couldnt help but notice your Mercedes. Its a beauty!I have to admit Im jealous of your lovely garden.You have such a cozy home.   Informal Nice (noun phrase)I like your (noun phrase)Thats nice / pretty / beautiful.Cudos on the (noun phrase) dude. Nice car! Is it yours?Cudos on the computer dude. Where did you get it?Do you like my sweater? - Thats nice! Example 1: Ability Gary: Hi Tim. Great round today.Tim: Thanks, Gary. Gary: You can really hit the golf ball.Tim: Youre much too kind. Gary: No really. I wish I could drive as well as you.Tim: Well, take a few lessons. Itll happen. Gary: Ive thought about it. Do you really think it helps?Tim: I used to have a horrible drive. Try a lesson, its worth the price. Example 2: Looks Ms. Smith: Good morning Ms. Anders. How are you today?Mr. Anders: Fine, thank you. And you? Ms. Smith: Im very well. Thank you for asking.Mr. Anders: Ms. Smith, I hope you dont mind, but you are looking very well today. Ms. Smith: Thank you, Mr. Smith. Thats kind of you to say so.Mr. Anders: Yes, well, have a good day Ms. Smith. Ms. Smith: Will I see you at the meeting at 3?Mr. Anders: Yes, Ill be there.   Example 3: Possessions Anna: Thanks for inviting us over for dinner this weekend.Margaret: My pleasure, come right in. Anna: What a lovely home you have! I love the furniture.Margaret: Thank you. We like to call it home. Its cozy. Anna: You have such exquisite taste in decor.Margaret: Now you are exaggerating! Anna: No, really,  its so beautiful.Margaret: Thank you. Youre very kind.

Select vs. Selected

Select vs. Selected Select vs. Selected Select vs. Selected By Maeve Maddox The English verb select and the adjectives, select and selected, derive from a Latin verb meaning, â€Å"to choose, select, set apart.† Both adjectives mean, â€Å"chosen from a larger number of other things.† However, a useful distinction exists between selected and select. selected This adjective indicates that something has been chosen or picked out from a larger number; the reason for the selection is usually made clear by the context. For example, researchers may track the distribution of workers engaged in â€Å"certain selected occupations.† The occupations have been selected according to criteria set by the researchers for their study. An accountant wants to know if she can restrict her reports â€Å"only to certain selected users.† The accountant has specific criteria for her selection of people who will have access to the reports. select This adjective indicates that whatever was chosen out of a larger number was chosen on account of excellence or superiority. For example, â€Å"Hermes Paris caters to a select clientele.† Because Hermes products are expensive, select indicates that the people who shop there are superior to other people because they have the money to pay for luxury items. â€Å"The agency did its hiring from a select group of college graduates.† Here the use of select implies that the graduates were chosen from among other graduates by reason of superior intellect and ability. Both select and selected are popular with advertisers, but select is frequently confused with selected. Here are some examples from the Web: â€Å"Hyundai offers discount on selected car models† Appropriate use; some models are discounted, but not all. â€Å"Remington Shaver Charging Cord for Select Models† Inappropriate use; the sense is that the cord will work with some models, but not with all. â€Å"LifeProof New Case for Select Apple iPad Models† Inappropriate use; the sense is that the case will fit some models, but not all. Save select to mean something that is perceived to be above the ordinary in quality, cost, recognition, social status, or the like. The following examples use select in this sense: NFL offensive rookie pick in select company Special terms allow students to attend select schools in nearby states for a fraction of out-of-state tuition. Bryan Sutton keeps select company with the very best musicians in bluegrass, those musicians who may have peers but no superiors. The most select club in Hollywood: The Hitchcock Blondes A third [executive] obtained permission from a select group of local influencers to list their names on his nonprofit’s letterhead.   An NQDP plan must be restricted to a select group of management or highly compensated employees. Dr. Jackson was among a select group of presidents and chancellors invited to participate. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:"Because Of" and "Due To" How to spell "in lieu of"Uses of the Past Participle

Art history ( romanticism art work) research paper Essay

Art history ( romanticism art work) research paper - Essay Example The painting represents the connection and inherent interaction between nature and human activities. Besides the relationship between human beings activities and nature existence, the painting reflects industrial revolution era between 1800 and 1848. The revolution era resulted from human activities including within the construction and manufacturing industry. The main form of transport during the era remained mainly as horse-driven and walking2. The advent of train resulted into great revolution in the transport sector with ability to maneuver through the world with great speed. However, the revolution era resulted into a contrast between the industrial activities and existence of nature. Turner realized the inherent contrast that existed within the revolution era and nature and painted the art of rain, steam, and speed to depict the difference. It is vital to understand that industrial revolution and trains of the 1800s used carbon fuels that emitted large amounts of dangerous gas emissions and smoke that consequently polluted the atmosphere3. Due to the inherent pollution effects of gas emissions mainly from industrial activities including energy consumption from the train, Turner realized the need to sensitize the society of the contrast. Turner paints agricultural fields around the moving train to assists in explaining the inherent pollution effects of industrial revolution on other human activities. The painting consists of mainly of a train moving on a railway line, agricultural fields on the left side with farmers tilting crops, a bridge, and the nature effects including the escaping hare. As aforementioned, Turner aimed at using atmospheric effect as a component of nature in explaining its relationship with human activities including industrialization and agriculture. The painting remained first exhibited at Royal Academy in 1844. Presently, the painting remains part of the current collection in National

Women's role in The Bronze Age Research Paper Example | Topics and Well Written Essays - 2750 words

Women's role in The Bronze Age - Research Paper Example The Euripides world has been in existence since the dawn of times and this has been usefully applied to support human life. This shows that is role is unique and applies to all the spheres of humanity. People therefore embrace bronze age and define it depending on the specific role it plays in defining the role of humanity in the prehistoric period. The archeological environment appears to be minute and is administered at various integrated levels, making it important to the entire group of people or even to the community. The stylistic consideration helps to establish the power of women and how these were centered in the definition of possession, position and family setup. In virtue of Menelaus, the wife' appeared to be mostly attached to the people’s believes and undertakes a reflection of battling for position. The narrative identifies the Greek originality and hence redefines the cultural thought that has been ideologically classified on the basis of willingness to underst and the empirical role of women in the ancient Bronze Age. Cultural formulations in the descriptive content offer people’s understanding of their role and especially when it comes to ensuring that the poor are supported. Further, the society provides the required morals and this is equally identified by its notable change in thinking, (Abramson and Inglehart, 1994). The assumptions hypothesized explore the optimism created by people’s voluntary support. This consciousness is explored based on notable possibilities described by scholars of psychology. The nature of Bronze Age is far beyond inborn character and it is non objective, it is non-predictive yet it is direct and based on a willing heart. In accordance with the moral exercise defined above, the notable inclusion of women in the changing attributes of the Greek mythology is considerably balanced against any possible disruptions. The conceptual analysis of the Women in Bronze Age brings body determinants as well as child disturbances in growth and relative human development values. The aggressive process involved in any developmental platform involves paths taken within the complex human evolution; growth and Archaeological record offers a reflection of existing sexual theories. Development precedents as well as essential incremental issues are phenomenal and this greatly impact on the increasing role of archaeological record complex. However, a comprehensive look at the elaborated natured of its visualized terminology provides a judgmental point of reference that relatively prevails in today’s family changeover compositions. Further, the core aspects which are re-enacted are provisionally defined through a list of processes working on political, social and managerial positions, (Banfield, 1958). An integral analysis of a conceptualized approach give a consultative terminology which womanly experience give a significant impact on the tremendous definition of erotic desires including incestuous desire as well as matricide. The understanding and study analysis of psychopathology as well as related human behaviors equality create significance in identifying the roles of women in the Stone Age period. This reflection projects the impact of universal fantasies in areas of parentage, incestuous relations and growing situational reflections explain dissatisfaction and high levels of uncalled substitutions within which marital challenges are supplemented. Conflict presentation has presently been frequented according to Archaeological record and a correlative composite explain parent’s contrasting roles and opinioned transference which actually give a non-predictable ideals within a family setting. Tragedies attached to growing disconnection between a family unit including sexual malfunctioning and

Financial Analysis Of Krispy Kreme Doughnuts Inc Finance Essay

Financial Analysis Of Krispy Kreme Doughnuts Inc Finance Essay Krispy Kreme Financial Analysis Krispy Kreme Doughnuts Inc is business that is involved in retail and wholesale of packaged sweets and doughnuts. Its initial business is franchising and also owning Krispy Kreme stores. At the beginning of 2010, they had 224 outlets in America and 358 shops all over the world. The company has four segments of operation; company stores, KK supply chain, international franchise stores and also stores franchised in America. In Krispy Kreme depreciation analysis, there are various methods used to calculate depreciation and these methods include; units of production, double declining balance and straight line (Warren 2008). Krispy Kreme uses the straight line method to calculate depreciation on their assets such as buildings, equipment, machinery and also leasehold equipments. The straight line method of calculating depreciation results in a constant annual depreciation charge.They make a breakdown of depreciation of all their assets and it consists of buildings, equipment, machinery, leasehold improvement, construction that are in progress and also land. In 2002, the total gross property and equipment was $156,484,000 and in 2003 it was $252,770,000. What had accumulated depreciation was $43,907,000 in 2002 and $50,212,000. Finding the net property and equipment is calculated by taking the gross amount for equipment and property and subtracting the depretiation that has accumulated. Krispy Kreme also uses SFAS-142 to account for all the intangible assets. In this method, intangible assets that have indefinite life are not amortized, since they will be subject to impairment test. By using SFAS-142 it results in more volatility in the reported income since impairment losses can occur irregularly in varying amounts. In the reports it is clear that, in reporting Operating Cash Flows Krispy Kreme uses the Indirect Method. In 2001 the money that was provided for operating activities was $32,112, 000 and the money allocated for dividends was $7,005,000. The money that was used for operating activities was more than the paid for dividends. The company decided it will pay cash dividends in 2002 and 2003. The item used in reconciling the difference that is between net income and cash flow from operations is the increase from expenses of $7,966,000, while in 2002, the highest value item in reconciling the difference between net income and cash flow from operations was $13,317,000 increase in receivables; in 2003, the highest value item that was used to reconciling the difference between net income and cash flow from operations is the tax benefit from the exercise of nonqualified stock options which was $13,795,000. The highest amount for investing activities was $37,310 for additions to property and equipment. In 2003, the highest amount for investing activities is $83,196 and was used for additions to property and equipment. So, cash outflow in investing activities increased in 2003. The highest amount for financing activities in 2002, is the cash inflow of $17,202 these are the proceeds from stock sale. In 2003, the highest amount for financing activities is the $2,170 cash outflow that is meant to repay the companies long term debt. There is an improvement in Liquidity from 2002 to 2003, this is evident by the increase in the cash flow provided to operating activities which increased from $36,210 in 2002 to $51,036 in 2003. The Company funds the capital requirements by using the cash that is generated from the business operations. As it is well stated in the report, We funded our capital requirements for fiscal 2000, 2001, and 2002 primarily through cash flow generated from operationsà ¢Ã¢â€š ¬Ã‚ ¦.Over the past three years, we have greatly improved the amount of cash we generate from operations. We believe our cash flow generation ability is becoming a financial strength and will aid in the expansion of our business. By the using the financial ratios, Krispy Kreme has a good financial healthy with a lot of growth prospects in the market; in using the Liquidity Ratios, The Companys Current ratio has grown from 1.94 in 2002 to 2.36 in 2003. The Quick ratio has grown from 1.63 for 2002 to 1.96 for 2003. Cash ratio has grown from 0.42 for 2002 to 0.54 for 2003. The increase in liquidity ratios in the years 2002 and 2003 is an indicator that company has improved in ability to repay short term debt and also good message to the company investor and prospective investors. In the Long Term Solvency Ratios, the Total Debt ratio for Krispy Kreme has grown from 0.27 for 2002 to 0.33 for 2003, and the Debt-to-Equity ratio has grown from 0.36 for 2002 to 0.50 for 2003. An increase in Debt-to-equity ratio is an indicator that company uses debts to run its operation. As the cost of debt is less than the cost of equity so WACC of the company will reduce down. A high debt-to-equity ratio puts a company at the risk of solvency if the debt is not managed. The Times Interest earned ratio has dropped from 127.25 for 2002 to 31.75 for 2003. High increase in debt-to-equity ratio and drop in Times Interest earned ratio are indicators that the company ability to pay its long term debt is put into question. The Asset Utilization Ratios for Krispy Kremes Inventory Turnover, has decreased from 22.49 for 2002 to 18.83 for 2003 and the Day Sales for Inventory has increased from 18.61 for 2002 to 23.31 for 2003. This is an indicator the inventory is not as well managed in 2003 as it was done in 2002. The Receivables Turnover ratio has decreases from 16.87 for 2002 to 16.05 for 2003 and the Day Sales in Receivables has increased from 24.89 for 2002 to 25.52 for 2003. The Total Assets Turnover ratio has also deteriorated from 1.85 in 2002 to 1.48 in 2003. The ratio indicates efficiency of utilization of assets has reduced in 2003. In the Profitability Ratio for Krispy Kreme, although the companys Profit Margin has increased from 6.69% for 2002 to 6.81% for 2003, the Return on Assets has declined from 10.33% to 8.16%, and also the Return on Equity have also gone down from 14.06% to 12.25%. But EPS of Krispy Kreme has increased from 0.49 for 2002 to 0.61 for 2003, which is a rise of 24.5%. Companys profit margin and EPS have both increased in 2003 when compared to 2002; this is even when the increase in profit margin is not significant. Krispy Kreme has been able to generally control its costs of sales. The Costs of sales are growing slower than the growth in sales. The growth in the operating expenses is less than growth of sales in both years 2002 and 2003. In 2002 and 2003 percentage increase in income tax is higher than percentage change in sales. The Net profit increase in percentage terms is more than the increase in the amount of sales increase. This is an indicator that there is an efficient operation of Krispy Kreme. Increase in percentage of the General and Administrative Expenses is more than increase in sales in both years 2002 and 2003. The company say that this is the case due to the massive expansion program that they have embarked on and thus they have incurred cost by hiring more employees by paying their salaries and other related costs. The number of shares which are outstanding has increased from 54,271 thousand to 56,295 thousand in 2003; this is a rise of 3.73%. Krispy Kreme has allowed 10,000 shares of preferential stock but has not gone forward to issue them. There have not been any dividend payments since 2001 by Krispy Kreme. Therefore the Yield from Dividend s is 0% for 2002 and 2003. There is an increase in Earnings per share from $0.49 for 2002 to $0.61 in 2003; this is an evidence of potential for the growth of the company. The assets of the company have also grown in 2003. This helps to indicate that Krispy Kremes stock is a Growth Stock and helps to explain the investors have not been paid any dividend. This is well stated in the report as is well explained, à ¢Ã¢â€š ¬Ã‚ ¦We intend to retain our earnings to finance the expansion of our business and do not anticipate paying cash dividends in the foreseeable futureà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Dividend Payments are restricted by our bank credit facilitie s to 50% of our net income for the immediately preceding fiscal year Like a lot of companies globally, there is an increase in the number of challenges that affect operations of all companies in the market. Some of the challenges that are facing Krispy Kreme are; increase in competition, there are changes in customer preferences and tastes, the abilities of Krispy Kreme to manage growth, the quality of the franchise stores that are in operations, also the delays in the opening of stores and changes in technology. The price and also the availability of the raw materials necessary to run their operations is also a major challenge to Krispy Kreme. The human resource that is hired by the company is the most important asset and thus they should ensure that they help the company to overcome all the challenges. The staff must work hard by developing strategies that position Krispy Kreme for success in the future. The management must drive the company to success, this will be possible by the managing accounting ensuring they maintain well and report all the f inancial results to the managers. These reports should be both nonfinancial and financial reports and in them they should include; projections, company estimates and forecasts. Krispy Kreme is a company that is growing well and has a health financial position. The company has a solid capital investment worldwide and its cash flow is commendable. The cash flow is used to fund a lot of operations and is very important to the company. The Improvement in liquidity ratio is a good sign for the company and a growth by 24.5% in EPS shows that the company is growing. The decision by the company not to pay dividend in 2002 and 2003 is wise since the company has embarked on expansion program. The major concern is the ability of the company to service its long term debts; the company should also improve its utilization of assets and efficiently manage its inventory.

Do Young People Today Make Good Use of Their Leisure Time? Essay

Leisure time can be well spent in many different ways. One popular option among the young is playing video games and watching television. While other activities like sports,social gathering and reading are available to them,many people feel that they spend too much time on these indoor games and screens and prefer them to be more active. In this essay,I will discuss my view on the issue to get positive results out of free time. Nowadays, younger generation has greater choices of leisure facilities than previous one. Among such facilities are television and video games. Some social experts and families are concerned about health of teenage overindulge on these activities. This is supported by some reports that sitting too long in front of television could lead to problems of eyes and back. On the other hand, some medical experts believe that some video games can improve the dexterity of the player and this could help his or her future career like operating doctor or pilot. In addition, watching television keeps young audience inform about what happens around locally as well as globally. That would enhance teenagers’ inquisitive mind and encourage them to keep eyes on challenging local and international issues. While such benefit is welcomed, there also are dangers of exposing them to violence, crimes and explicit scenes on some television series which can have negative impact on younger personalities. Alternatively, there are many activities which have positive results in term of social, physical and educational values. For example, walking, jogging and trekking in a recreational park improve their physical strength and give an opportunity to observe nature and environment. Furthermore, spending time with family, relatives and friends outdoor enriches their social lives. As a result, they would be more interactive and responsible socially. Finally, one could simply be entertained by reading at home or playing some music. In conclusion, how much time should we spend on each activity during extra time is debatable. Each has its own merit so long as individual does not involve excessively. In my opinion, young and adult alike should choose sensibly on type of activity and time spent to get most benefits out of their free time.

Summery. In The Movie Which Way Home, Cameras Follow Several

Summery In the movie Which Way Home, cameras follow several children and adolescence on their journey from Mexico to the United States in hopes of a better life. This is done by hitchhiking on several freight trains illegally crossing the border. Of the thousands that attempt the feet of crossing the border in this manor are roughly five percent according to this documentary. For these children and adolescences, there is an additional risk for this type of travel, due to their cognitive abilities being underdeveloped. Therefore, these individuals may not make the best choices in this form of travel. Moreover, with border patrol apprehending one hundred thousand children during a year, this is no easy task. Within this documentary, you†¦show more content†¦As has been discussed through the book when regarding the developmental phases, for a child, there is an extreme sense of egocentrism. This comes from the Piagetian idea of the preoperational stage, most children a primaril y egocentric and tend to overgeneralize many rules (Hutchison, 2013, p. 113). Therefore, in the mind of Kevin, the reasons that his family is struggling are directly tied to him. He has the inability to recognize outside factors that contribute to the context of his family. Additionally, without the support and guidance from his parents, he is unable to overcome these thoughts. Without this support then, Kevin has most likely suffered from some residual effects that could have contributed to his decisions. Studies have shown the timing of stress is crucial in relation to healthy brain development. The development of the frontal cortex (logical reasoning) in humans takes place mostly between 8 and 14 years of age. The late increase in prefrontal volumes is consistent with data showing that this region develops latest in terms of myelination and synaptic density in humans (Sonia J. Lupien*, 2009). Significant decreases in brain volume have been reported in aged animals and humans, a lthough most of the studies performed are cross-sectional. In men the volume of the hippocampus starts to decrease by the second decade of life, whereas in women this decrease is delayed until around 40 years of age (Sonia J. Lupien*, 2009).Show MoreRelatedCountry Notebook Essay12249 Words   |  49 PagesI. Cultural Analysis I. Introduction This research paper will be an in-depth analysis of South Korea and understanding effect on market. The paper will cover descriptions of the country and the financial conditions which are relevant for conducting this research. Concluding the paper we will have a recommendation as to whether or not it will be advisable for a Medical Products, Inc. to engage in South Korean Market. Medical Products, Inc. (MPI) is a U.S. firm founded in 1998 by a small