Wednesday, January 22, 2020

Act I Scene I as an introduction to Julius Caesar :: William Shakespeare

The scene opens in a street of Rome. The play starts with an air of excitement. The workmen of Rome are rejoicing in Julius Caesar's triumph over the sons of Pompey, his old rival. Since the very beginning of the play, there is an atmosphere of disunity. The Tribunes rebuke the crowd angrily and order them to return to their work. A touch of humor is imparted to the scene by the Cobbler who indulges in puns. There is a verbal dexterity. The Cobbler is a brilliant player on words. This would please the Groundlings. The Cobbler is being rude to the Tribunes. This shows the disagreement that exists between the Plebeians and the Tribunes. Flavius and Marullus, the Tribunes, are very hostile to Caesar and are jealous of his growing popularity and power. Marullus rebukes the people for being ungrateful He treats them as "senseless things". Since the start itself, we see how popular Caesar is. All the Plebeians are his followers. He has got the support of the commoners. Pompey was a great founder of cities and he restored cities. He was a great general and a great organizer. History repeats itself. When Pompey won the battle, people followed him, now that Caesar is victorious, they support him. A short time ago, they had enthusiastically acclaimed Pompey, now Pompey?s sons have lost their lives in a war against the very man for whom they have now declared the day to be a holiday. Marullus and Flavius are very disappointed with the people ho are unfaithful to Pompey. They scorn the people and the Plebeians ?vanish tongue tied in their guiltiness.? The final speech of Flavius clearly indicates the widespread feeling that Julius Caesar is growing too ambitious and that his pride needs to be taken down a step. ?These growing feathers, plucked from Caesar?s wing, will make him fly an ordinary pitch?. Caesar is being compared to a bird with wings which may fly high and dominate the people. Marullus and Flavius fear that Caesar will fly so high that he will become a dictator. Flavius intends to pull down all Caesar?s images so that the latter would feel less confident and think that he is not very popular. This will make him less confident and prevent him from being a dictator.

Monday, January 13, 2020

Monetary Policy Action Effect on Economy Essay

The Federal Reserve’s decision in August 2006 to leave interest rates unchanged underscores the degree of uncertainty in the U. S. economic establishment about the near future. For the past two years monetary policy more or less went on in a straightforward manner; the Fed’s policymakers raised their benchmark federal funds rate by a quarter point at 17 successive meetings as the economy emerged from a period when deflation looked a real threat back to a more normal world of strong growth and steadily rising inflation. Currently, there are, broadly, three views among economists about what happens next. The first, an optimistic assessment in keeping with recent economic history, favors the â€Å"soft landing† approach. The Fed has raised rates by just enough, according to this view, to restrain growth so as to squash inflation back into its box. The Fed funds rate now stands at 5. 25 per cent; with inflation in the 2. 5 per cent to three per cent range, that represents a real rate of about 2. 5 per cent, a reasonable amount of restraint. On this view, the Fed probably won’t have to do anything more on interest rates for the foreseeable future — just watch in satisfaction as the economy slows to its desired pace. The second view is pessimistic and fearful. It believes that the Fed has already gone too far. The housing market, the driver of so much demand for the global economy, is off sharply. Many Americans are desperately refinancing short-term adjustable rate mortgages they took out three years ago when rates were at historic lows. They are finding themselves with thousands of dollars less a year in disposable income than they had last year. Debt levels are sky high and the savings rate is negative. As consumers rebuild their tattered balance sheets, they will cut spending sharply, with catastrophic consequences. High oil prices are making matters even worse. On this assessment, the next move in rates will be down, if the Fed is to avert a really unpleasant shock to the economy. Some economists think the fed funds will be below 4. 5 per cent by the middle of next year as Ben Bernanke, the Fed chairman, struggles to avert a full-blown recession. The third view might be called fatalistic realism. It accepts the second proposition that, on current policies, a recession is coming, but insists that it is absolutely necessary and it says that the Fed, far from pressing on the economic accelerator, should keep its foot on the brake. For the Fed, and the world, a recession may be the price that now needs to be paid to avert a longer-term catastrophe (Baker).

Sunday, January 5, 2020

Descriptive Essay About Native English Speakers - 4165 Words

Want to travel to China, Korea, Japan, or Thailand and get paid to do it? Native English speakers are in great demand in Asia and if you have a college degree and English is your first language, you have all the skills you need to land a job. Keep in mind the seriousness though of what you re considering doing. You are considering moving to another country, where they will speak a language that you probably don t know and have very different customs from the West. But if you think you can handle that, then it can be an immensely rewarding experience. The first thing to do is to browse the job posting on Dave s ESL Cafe (www.eslcafe.com). It is the most complete list of ESL jobs on the internet. You ll find jobs all over the world, but most are located in Asia and the Middle East. Look for postings from the schools themselves. Avoid recruiters. There is no need to pay someone to find a job for you. Be sure to check the requirements for each posting. These can vary a great deal from c ountry to country. Generally you will notice that Japan and Korea pay the most (but the cost of living is higher), China (except Hong Kong) and Thailand pay less, and that housing and airfare are included (provided you finish your contract, usually one year). In general the best places in Asia to work are 1. Universities or colleges 2. Public elementary or high schools. 3. Private schools 4. Language institutes. This is not a strict order, but your schedule, pay, and job security decrease asShow MoreRelatedPrescriptivism v. Descriptivism1552 Words   |  7 Pagesbeen waged in the realm of English Literature, Language and Linguistics for years. Both sides of the argument are staunch believers in their position, but are more than willing to concede points to the other sides’ favour. In Bryan A. Garner’s essay, â€Å"Making Peace in the Language Wars†, he describes himself as a ‘descriptive prescriber’ (Garner, Making Peace in the Language Wars 2008, 270), and offers a truce that fulfils both sides of the argument as the crux of his essay. While the separate sidesRead MoreThe English Language Examination Tests1848 Words   |  8 PagesIntroduction Over the last 10 years the Caribbean Examinations Council has reported that in the English Language Examination which tests students competence in understanding and expression, there are increasing problems. Among these are the ‘low level of ability to differentiate between a descriptive essay and a story’, ‘fewer candidates showed an understanding of the requirements of a descriptive essay’ and ‘organisation was weak’ (CXC, 2014). Although the performance the year before was more favourableRead More The Vocabulary1641 Words   |  7 Pageslanguage, and groups of words were created which the English language called â€Å"vocabularies†. In conjunction with the randomness of thought, words were used to provide labels or act as symbols for the tangible or emotional concepts humans truly wanted to express. When asked by King Henry why he put labels onto everything to justify his feelings, Thomas Becket replies, â€Å"Because, without lab els, the world would have no shape† (Anouilh 16). This essay will analyze this and other claims. In theory, moreRead MoreNouns And Substance Error Taxonomies Of Iraqi Efl Learners9910 Words   |  40 Pagesand non-linguists for the reason that it yields insights into the process of language learning. EA, particularly in second language acquisition has become popular because it is considered as one of the best kind of linguistic studies that concerns about the learners’ errors. Linguist Corder states that EA has two objects, one theoretical to understand how and what a learners’ learns when they studies a second language and other applied object is to enable the learners’ to learn more efficiently andRead MoreWhat Criteria Do For More Important? Ideas, Proper English Grammar?1610 Words   |  7 PagesWhat criteria do you consider to be of more importance? Ideas, proper English grammar or both? Support your answer. In order for a student to be able to make a logical argument or statement, proper English grammar is a requirement. Without it, the statement would be confusing and would not make sense. When we applied to UoPeople, we had our schools turned in our documents reflecting our command of the English language. Each student should be graded according to his work no matter what country theyRead MoreEssay about Noam Chomskys Impact on Language1881 Words   |  8 Pagesenlightening to trace the development of modern linguistics through its criticism of him. Before examining Chomskys own theories, it is useful to consider the prevailing scholarly views of linguistics before his writings, descriptivism. The goal of descriptive linguistics is to describe, in great detail, every aspect of a given language. This description takes place on many levels: at the phonemic level, the morphemic level, the syntactic level, and occasionally further. Thus, they are categorizing theRead MoreDiscourse Organization on Asian Fashion Blogs3473 Words   |  14 Pagesmore radically, to create what calls the first native form of discourse on the internet. She argues that blogging best reflects the dream of Tim Berners-Lee (2000), who was one of the principal designers of the World Wide Web, to make the Web into something truly interactive both in terms of how texts are read and how they can be easily posted and accessed. The growing interest in blogging has aroused the interest of English as a Second Language and English as a Foreign Language fashion blogge rs whoRead MoreAnalysis Of The Article The Global Village Finally Arrives Essay2249 Words   |  9 Pagescombined would make an effective illustration of Iyer and Meredith’s essays. The image asks a question: is the world turning into globalization? It makes one think whether this is true or not. The image is providing an illustration of how the world is combining into America. The image would support Iyer’s essay effectively because it demonstrates of the world is coming closer to globalization, but will not support Meredith’s essay since she only presents the positivity of globalization instead ofRead MoreQuestions On School And Institute3283 Words   |  14 PagesHUMANITIES ?AND ?COMMUNICATION ?ARTS ? ? ? ? ? ? ?(If ?you ?are ?unsure, ?just ?say ?either ?HASS ?or ?STEM) ? ? FORMAT ?OR ?GENRE ?OF ?ASSESSMENT ?SUBMISSION: ? JOURNAL ARTICLE ? ? (e.g. ?essay, ?scientific ?report, ?conference ?transcript, ?or ?whatever ?you ?have ?chosen) ? ? ? INTENDED ?AUDIENCE ?or ?IMAGINED ?CONTEXT: ? (if ?required) ? ? Journal of Pragmatics ? ____________________Read MoreReviewer in English Iv Nat5930 Words   |  24 PagesReviewer in English^ National Achievement Test Reviewer Prepared by: Christian Paul A. Jose, IV-St. Lorenzo Ruiz â€Å"Making Inference† An Inference Defined In order to knock the verbal section of your standardized test or even the reading portion of your test in school right out of the ballpark, you need to know what an inference is, first. An inference is  an assumption made based on specific evidence. We make inferences all the time in real life. For instance, your girlfriend might say to you, Nice

Saturday, December 28, 2019

Essay on Ap World Similarities and Differences China and Rome

Han China and Rome The Han Dynasty and the Roman Empire both had a great influence not only on its people but the world as a whole. The two had similar and different methods of political control. Both ruled their people under a bureaucracy, they had civil servants to maintain their large empires, and their foundations were made of great and strong rulers. Aside from the similarities they also had several differences. Take China for example, they focused more on Confucianism and they had a Mandate of Heaven. Rome on the other hand used entertainment to distract and control the masses of its population. To begin with, both Imperial Rome and Han China were ruled under a bureaucracy. In Rome the emperor was the ultimate authority. The†¦show more content†¦Civilians could obtain government jobs by taking examinations. Loyal followers were also rewarded government posts by their emperor. Now what would The Han Dynasty and The Roman Empire do without their great and strong emperors? The emperors are pretty much the building foundations of the empire. Rome had the one and only Octavian who later took the title of Augustus. Augustus was Julius Caesar’s grandnephew and adopted son. He became the Roman Empire’s first emperor after defeating the combined forces of Mark Anthony and Queen Cleopatra. He brought the empire to a long and peaceful period which is known as Pax Romana. He also glorified Rome and created a form of government which is known as a bureaucracy that survived for centuries. There were other great emperors of Rome like: Nerva, Hadrian, Trajan, Antoninu s Pius, and Marcus Aurelias. Nerva began the custom of adopting heir. Hadrian consolidated earlier conquests and reorganized the bureaucracy. Trajan help the empire reach its greatest extent; he undertook vast bulding programs and enlarged social welfare. Antoninus Pius reign largely a period of peace and prosperity similar to Pax Romana. Marcus Aurelias brought the Roman Empire to its height of economic prosperity, defeated invaders, and wrote a philospy. The Han Dynasty had the great emperor Wudi who reigned for 141 to 87 B.C; he was the emperor who ruled the longest. He was a courageous emperor; he expanded the Chinese empire through war. WhenShow MoreRelatedHistory Essay3334 Words   |  14 PagesAP WORLD HISTORY  ® Modified Essay Questions for Exam Practice This document provides modifications of the AP World History Comparative and Continuity and Change-Over-Time (CCOT) essay questions from the 2002 to the 2010 operational exams. The modified questions provide examples of essay questions that align more closely with the Curriculum Framework for the revised course as of the 2011-12 academic year. The accompanying rationale for each question explains the revisions. Mission Statement Read MoreChina And Japan During The Age Of Imperialism2077 Words   |  9 Pages Pavin Kaler 211347747 April 16th, 2015 Professor Joe Kispal-Kovacs Modern Era Comparative Essay China and Japan in the Age of Imperialism 1 LENGTH: 2000-2500 words (7-8 pages) Explore secondary scholarly sources outside of your course textbooks. 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We predict that if further EU deregulation comes (as itRead MoreMarketing Management130471 Words   |  522 Pages†¢ American Marketing Association (AMA): Marketing is the process of planning and executing the conception, pricing, promotion and distribution of ideas, goods and services to create exchanges that satisfy individual and organizational goals. World Marketing Association (WMA): â€Å"Marketing is the core business philosophy which directs the processes of identifying and fulfilling the needs of individuals and organizations through exchanges which create superior value for all parties.† Chartered InstituteRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 Pagesinformation systems. I. Brown, Carol V. 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Friday, December 20, 2019

Diabetes Type 1 Diabetes - 1915 Words

My family and I have managed diabetes for a considerable length of time are as yet managing this ailment. My grandmother had Type 1 diabetes, my dad has Type 1 diabetes, and I have Type 2 diabetes. Diabetes is a condition where the measure of glucose in your blood is too high in light of the fact that the body can t utilize it legitimately. This is on the grounds that your pancreas does not create any insulin, or insufficient, to offer glucose some assistance with entering your body s phones – or the insulin that is delivered does not work legitimately. There are three principle sorts of diabetes: Type 1 diabetes, Type 2 diabetes, and Gestational diabetes. This article will manage what those sorts of diabetes are, what causes them, and†¦show more content†¦African American children additionally had higher normal glucose levels contrasted with white and Hispanic kids, the scientists found. Higher glucose levels can show issues with glucose administration. Individuals with sort 1 diabetes must attempt to gauge what number of starches are in the sustenance they eat, on the grounds that starches are prepared into sugar that is discharged into the blood. The appropriate measure of insulin offers that sugar some assistance with getting into cells. An excessive amount of insulin, in any case, can bring about perilously low glucose levels, as per the American Diabetes Association (ADA). Formally known as adolescent diabetes, Type 1 diabetes is generally analyzed in kids and youthful grown-ups, however can happen at any age. Sort 1 diabetes is non-repairable, yet it can be dealt with by a therapeutic doctor. This kind of diabetes can keep going for a considerable length of time or even be long lasting. Type 2 diabetes is a constant condition that influences the way the body forms glucose and is the most widely recognized kind of diabetes. It creates when the body gets to be impervious to insulin or when the pancreas quits delivering enough insulin. Insulin is a hormone that originates from the organ arranged behind and beneath the stomach (pancreas). Nobody knows precisely why this happens, in spite of the fact that hereditary qualities and ecological variables, for example, abundance weightShow MoreRelated Type 1 Diabetes (Juvenile Diabetes) Essay2177 Words   |  9 PagesType 1 diabetes, is an incurable but treatable disease which can occur at any age but is mostly found in children due to the high levels of glucose in the blood (Eckman 2011). Juvenile diabetes affects about 1 in every 400-600 children and more than 13,000 are diagnosed yearly (Couch 2008). Type 1 Diabetes means your blood glucose, or blood sugar, is too high. With Type 1 diabetes, your pancreas does not make in sulin. Insulin is a hormone, which helps glucose gets into your cells to provide energyRead MoreType 1 Diabetes ( T1d )1527 Words   |  7 PagesType 1 diabetes (T1D), also known as insulin-dependent diabetes, is a metabolic disorder in which the pancreas either does not produce enough or stops the production of a hormone called insulin. Insulin is vital in helping to transport glucose from the bloodstream into body cells, where it is used for energy. Without enough insulin, the body is unable to function properly and produce enough energy that is required to carry out daily activities. Type 1 diabetes is treated with the use of insulin injectionsRead MoreIntroduction : Type 1 Diabetes1799 Words   |  8 PagesINTRODUCTION: TYPE 1 DIABETES DKA J.D. is a 16-year-old female with a medical history of Type 1 Diabetes. She presents to the Emergency Department, complaining of vomiting, excessive thirst, confusion and shortness of breath. Her mother states J.D. had been throwing up all night and was confused this morning, so her mother took her blood sugar and it was 380 mg/dL. At that point, her mother immediately brought her to the Emergency Department. At the ED, her blood sugar was taken again and it wasRead MoreType 1 Diabetes And The Consequences1824 Words   |  8 PagesType 1 Diabetes and the Consequences In each individual’s time on earth normally there is a great chance of some sort of tragedy to occur, possibly in many different ways. This could either be triggered by oneself or from another individual’s decision. There are certain situations that are out of one’s control. Leaving those affected the responsibility of taking charge of the problem and making the best of the situation. Some situations offer minimal risk to the health of an individual or othersRead MoreType 1 Diabetes And The Consequences1824 Words   |  8 PagesType 1 diabetes and the Consequences In each individual human’s time on earth normally there is a great chance of some sort of tragedy to occur, while possibly in many different varieties. This could either be trigged by oneself or be from another individual’s decision. Although there are some situations that are out of one’s control. Leaving those affected the responsibility of taking charge of the problem and making the best of the situation. Some situations offer minimal risk to the health ofRead MoreLiving With Type 1 Diabetes Essay2623 Words   |  11 PagesLiving with Type 1 Diabetes Living with a chronic condition not only effects the individual, but it effects the entire family. An adolescent living with a chronic health condition not only depends on their family for support, but also on support from their friends, classmates, and healthcare team (Rostami, Parsa-Yekta, Najafi Ghezeljeh, Vanaki, 2014). Supporting an individual with a chronic disease leaves an emotional impact and can be financially straining as well. Families living with a sickRead MoreApplication Of Type 1 Diabetes Mellitus3781 Words   |  16 PagesTable of Contents I. Introduction to Type 1 Diabetes Mellitus a. What it is b. Prevalence and demographics c. Treatment II. Cognitive Outcomes: Mood and Memory a. Memory i. Neural Basis of Memory ii. Cognitive Outcome of TIDM on Memory III. Structural Brain Changes: MRI Studies a. The Hippocampus i. Purpose and Function of the Hippocampus ii. Previous studies on T1DM and Hippocampal Volume iii. The Cognitive Effects of T1DM on Hippocampal Volume b. Other Brain Areas IV. Conclusion aRead MoreThe Effects Of Type 1 Diabetes1497 Words   |  6 PagesWith over 30 million people having diabetes, the prevalence is continuing to rise. An estimated 200,000 American youth are effected by type 1 diabetes and 40,000 new cases are diagnosed each year ¹. The rate for type 1 diabetes in youth has increased by 1.8% each year. In comparison, the prevalence for type 2 diabetes in youth has increased at a rate of 4.8% annually ². No matter whether diabetes is type 1 or type 2 in children, family involvement is essential for optimal outcomes ³. One factorRead MoreType 1 Diabetes On Children Essay1011 Words   |  5 Pages Type 1 Diabetes In Children Kathy Miron Beckfield Mrs. Rebecca Barner December 2, 2016 Type 1 Diabetes In Children Helen Keller once said, â€Å"All the world is full of suffering. It is also full of overcoming.† Throughout life each person will face obstacles, but will only be defined by how they overcome or fail. In today’s society health and wellness has become such a challenge. Many things in our environment, social status, financial position, and culture can affect what we eat and ourRead MoreThe Effects of Genetic and Environmental Factors on Type 1 Diabetes Type 1 diabetes is an600 Words   |  3 PagesFactors on Type 1 Diabetes Type 1 diabetes is an autoimmune disorder, in which the pancreas does not produce insulin. It usually begins in childhood or adolescence. In Type 1 diabetes, the body’s immune system destroys beta cells in the pancreas that produce insulin. Insulin is a hormone that converts sugar, starches, and food into energy. Without insulin, blood glucose levels become too high, which is known as hyperglycemia. To prevent hyperglycemia, people with Type 1 diabetes must take

Thursday, December 12, 2019

Accounting Financial Analysis-Free-Samples-Myassignementhelp.com

Questions: 1What is actual full cost per liter of ice cream for French region and Spanish region respectively? 2.a.Based on the actual data, calculate the break-even point in liters for the Spanis region 2.b.If Andres had increased his selling and advertising expenses to 850,000 Euros and the actual sales volume was 3,650,000 liters, what would have been the actual profit in the Spanish region? 3.Prepare a flexible budget for the Spanish region. 4.Conduct variance analysis and prepare a reconciliation statement between the original budget profit and actual profit for the Spanish region. Please analyse variances as detailed as possible. 5.What suggestions do you have for Andres and Jacques to improve the performance of the Spanish region? Consider using design-thinking principles to brainstorm ideas. Answers: 1. Statement showing actual full cost per liter of ice cream Particulars France (000) Spain (000) Dairy Ingredients 9,142.00 5,607.00 Other 3,186.00 2,202.00 Labor 438.00 238.00 Cost of Goods sold 12,766.00 8,047.00 Supervision, energy etc 2,324.00 2,166.00 Depreciation 467.00 391.00 Outsourcing 2,126.00 Total cost of manufacturing 15,557.00 12,730.00 Delivery expenses 908.00 758.00 Depreciation of trucks 510.00 424.00 Selling and advertising expenses 1,139.00 786.00 Administrative salaries and expenses 810.00 644.00 Allocated central office expenses 193.00 193.00 Total Full cost 19,117.00 15,535.00 Volume 4618.00 3575 Total full Cost per liter of ice cream 4.14 4.35 2.a Calcuation of Break even point for Spain Particulars Amount Selling Price 4.42 Less: Variable Cost per liter 2.25 Contribution per liter 2.17 Fixed Costs 7,488.00 Break even point (liter) 3452.14 Breakeven sales 15,258.45 2.b Statement showing revised profit Particulars Amount (000) Amount (000) Sales Vloume (unit) 3650 Selling Price 4.42 Sales 16,133.00 Less: Dairy Ingredients 5,724.63 Other 2,248.20 Labor 242.99 Total Cost of Goods sold 8,215.82 Contribution margin 7,917.18 Supervision, energy etc 2,166.00 Depreciation 391.00 Outsourcing 2,126.00 Total cost of manufacturing 4,683.00 Operating margin 3,234.18 Delivery expenses 758.00 Depreciation of trucks 424.00 Selling and advertising expenses 850.00 Administrative salaries and expenses 644.00 Allocated central office expenses 193.00 Total Selling and distribution cost 2,869.00 Profit Before Interest and Tax 365.18 3. Particulars Actual Budget (000) Flexible Budget (000) Volume 3685 3575 Sales revenue Sales ice cream 16,294.00 15,507.00 Total Sales Revenue 16,294.00 15,507.00 Less: Cost of Goods Sold Cost ice-cream Dairy ingredients 6,923.00 6,716.34 Other ingredients 2,670.00 2,590.30 Labor 279.00 270.67 Contribution margin 6,422.00 5,929.69 Less: Other Fixed Operating Costs Supervision, energy, maintenance 2,145.00 2,145.00 Depreciation 391.00 391.00 Outsourcing Operating margin 3,886.00 3,393.69 Less: Fixed Selling and Administrative Expenses Delivery expenses 736.00 736.00 Depreciation of trucks 413.00 413.00 Selling and advertising expenses 827.00 827.00 Administrative salaries and expenses 620.00 620.00 Allocated central office expenses 158.00 158.00 Profits before Interest and Taxes 1,132.00 639.69 4.Analysis of Variance: Variance analysis particularly in managerial accounting indicates towards examination of deviations specifically in financial performance from the given standards/benchmarks defined in corporations budget. The variance analysis is utilized as the variance between actual as well as flexed earning and expenditure (Wahlen et al. 2014). The budgeted sales revenue for the Spanish region registered for the year 2016 is observed to be Euros 16294 while the actual sales revenue is recorded to be Euros 15507. The actual figure is lower than that of the budgeted figure. This reflects that that sales revenue derived from the sales of ice cream was over estimated. The contribution margin reflecting the contribution for per unit is referred to as the selling price for every unit after deduction of the variable cost for every unit. Essentially, contribution indicates the overall portion of the overall revenue from sales of the firm that is not completely consumed by the firms variable cost and thus can contribute to towards coverage of the fixed costs (Wahlen et al. 2014). Again, the actual figure for contribution margin is registered to be Euro 7460 while the budgeted figure for the contribution margin was registered to be Euro 6422. Thus, this reflects that the actual figure for the contribution margin has exceeded the budgeted figure, thus representing the under estimation (Atrill et al. 2015). As rightly indicated by Wahlen et al. (2014), operating margin refers to a margin ration that is utilized for the purpose of measurement of pricing strategy as well as operating efficiency. It defines the proportion of the revenue of the firm that is left over after making payments for variable production costs namely wages and raw materials and many others. In this case, the budgeted figure for operating margin was recorded to be Euro 3886 whilst the actual figure for the operating margin was registered to be Euro 2777. The difference or else the variance was calculated to be 1109, reflecting over estimation. Furthermore, the budgeted figure for profits before interest and taxes was registered to be Euro 1132 while the actual figure for the same was presented to be Euro -28. Therefore, the difference between the actual and the budgeted figure was calculated to be Euro -1160. This shows over estimation of the profits of the firm. 5.Suggestions for Andres and Jacques for improvement of performance of Spanish region Considering utilization of design-thinking principle to brainstorm ideas The processes of design thinking principle involve carrying out research, defining, ideating, prototyping and executing. In order to carry out research, it is important to generate meaningful innovations and understand the specific requirements of the customers. Thereafter, it is important to prepare questions for interview and undertaking synthesis (Williams 2014). The sessions of interviews with the employees and carrying out synthesis also assists in understanding that the sales revenue of the firm has declined owing to inadequate operational efficiency (Williams 2014). This can be referred to as the phase of research in the process of design thinking principle. Based on findings of the research, Andrea can introduce changes for improvement of the business operations in Spain. However, the actual figure of sales revenue for the French region was observed to be higher than that of the budgeted figure. Again, the management of the French region can develop business processes for aug menting the sales revenue of the firm further. The good performance of business in this region is mainly due to the effective operations of the newly introduced machines as well as implementation of innovative marketing procedures. The following step involves defining needs or else opportunities and that is based on particularly what is learnt about the clientele of the customers as well as context (Weygandt et al. 2015). Analysis of the case using design thinking principle hereby includes illustrating the specific requirements. In this case, the current need is to increase the overall revenue of the business in Spain and the profit after tax also has the need to surpass the budgeted figure. However, the current need of the business in the French region is to further increase the revenue figure of the firm and to further augment the overall profit figure (Wahlen et al. 2014). Therefore, management responsible for the business operations in the French region might take into consideration maintenance of operational excellence. Analysis of business in France reveals that traditional regions of the French market were really disappointing. Therefore, there was need for increasing the market share that was observed t o slip from particularly 20% to 18%. The subsequent steps include ideating, that is necessarily not about generating the correct idea and is about development of widest range of possibilities. Again, the process of ideating also includes development of correct as well as innovative idea for correcting the business condition in the area of Spain (Nobles et al. 2013). Based on the research findings, Andreas can work towards development of the sales revenue of the business from the Spanish zone by augmenting sales of the ice cream of the corporation. In essence, management of the firm operating in Spain can monitor the level of efficiency of the vending machines in order to increase the performance of the same and avert the problems of adjusting the machines and running out of the potential. In addition to this, Andreas can also take into consideration introduction of certain novel products and the manager can also follow certain innovative marketing ideas in the region of Spain. However, analysis of the business operation in French region helps in ideating and working towards improvement of operations. Jacque can support the initiative of Jean and recognize the fact that the business had potential in the distribution segment. Essentially, this also involves undertaking brainstorming that contains mind maps, screens, words and communicative (Christensen et al. 2013). In addition to this, design thinking principle involves prototyping that includes building the process of thinking as well as answering specific questions that helps one to get closer to the ultimate solution. Andrea can develop a team of specialists for consulting the business problems and seeking solutions. Again, consultants/experts and people in management can develop a process of thinking for addressing the issues encountered in the region of Spain, factors leading to the problems and arriving at solutions for resolving the issues. The management along with specialists might probably intend to address the issues of operative mal functionalities of the vending machines that were introduced for development of the business conditions in the region of Spain. Again, the management might probably consider regular maintenance of the machines by the technicians. However, in case of the business operations in French, Jacque can consider development of simple ways of developing revenues as was designed by Jean for refrigerating and delivering products. Finally this principle includes the procedure of execution that essentially involves picking as well as selecting the specific idea that can help in striking the right balance between the needs or else requirements of specific users and the goals of corporation and thereafter implementing the same. The management might work towards alignment of the needs of the corporation and the requisite modifications in the operations for the betterment of the conditions (Bodie 2013). Again, the management of business operations in France might take into consideration the innovative processes of implementing the exclusive ideas of augmenting distribution and thereby revenue of the firm. References Atrill, P, McLaney, E and Harvey D 2015, Accounting: An Introduction, 6th edn, Pearson Education, Melbourne, Vic Bodie, Z., 2013.Investments. McGraw-Hill. Christensen, T., Cottrell, D. and Baker, R., 2013.Advanced Financial Accounting. McGraw-Hill. Nobles, T.L., Mattison, B.L. and Matsumura, E.M., 2013.Horngren's Financial Managerial Accounting: Pearson New International Edition. Pearson Higher Ed. Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education.

Wednesday, December 4, 2019

Cat in the Rain free essay sample

Hemingways title to his story, Cat in the Rain carries more meaning than the literal cat in the rain. Indeed, the story talks about a cat stuck in the rain; however, this is not what Hemingway meant when he wrote the story. His character, the American Wife, alludes to the title of the story by presenting elements of confinement similar to that of the cat. We are first introduced to George and his wife, the latter is referred by as the American Wife in the first sentence of the story. This title lacks individuality and has no special meaning, signifying that she is just a mere American Woman and nothing else. This already confines the character in a little cage, since it implies that she will never get herself out of the hole where society has placed her. George does not help much, rarely paying attention to her whenever she demands his care. We will write a custom essay sample on Cat in the Rain or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is evident when she sees a cat crouched under one of the dripping green tables , and points it out to her husband, who offers to help from his bed. Two points can be inferred from this event: first, George discards all the trivial things the wife says and does not provide her with any attention, making her feel that she must demand it. This lack of attention makes her feel that she does not have much freedom to express herself and keeps much of her feelings inside. Second and most importantly, she seems to connect with the cat, the cat was trying to make herself so compact so that she would not be dripped on. . She definitely feels the restraint that George has put on her, and in order to please him, she attempts to make herself compact just like the cat. The wife never speaks out about the restraint George puts on her, but rather feels it. The main reason behind this is her transformation from being the American Wife to the American Girl. To the general public, a girl seems to have less restraints due to her youth and innocence, while a wife has her (and her husbands) image to protect. Hemingways choice of words implies that she feels the restraints being lifted once she left her hotel room, leaving her husband behind. Hemingway provides other evidence for Georges restraints by presenting the hotel keeper, whom the wife has a liking for. Described as an old man and very tall, the wife has a liking for him, especially his many qualities such as the deadly serious way he received any complaints his dignity the way he wanted to serve her. Hemingway never says anything about the wife loving or liking George, further Cat in the rain free essay sample â€Å"Cat in the Rain† recounts the story of an American couple on vacation in Italy. The entirety of the story’s action takes place in or around the couple’s hotel, which faces the sea as well as the public garden and the war monument.Throughout the story it rains, leaving the couple trapped within their hotel room. As the American wife watches the rain, she sees a cat crouched â€Å"under one of the dripping green tables.† Feeling sorry for the cat that â€Å"was trying to make herself so compact she would not be dripped on,† the American wife decides to rescue that kitty.† On her way downstairs, the American wife encounters the innkeeper, with whom she has a short conversation. In this encounter, Hemingway specifically emphasizes how the wife likes the innkeeper, a word that is repeated often throughout the stories of In Our Time: The wife liked him. She liked the deadly serious way he received any complaints. We will write a custom essay sample on Cat in the rain or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She liked his dignity. She liked the way he wanted to serve her. She liked the way he felt about being a hotel-keeper. She liked his old, heavy face and big hands. When the American wife finally arrives outside that cat is gone, and, slightly crestfallen, she returns to the room alone. The American wife then has a (rather one-sided) conversation with her husband about the things she wants with her life, particularly how she wants to settle down (as opposed to the transient vacation life the couple has in the story): â€Å"I want to eat at a table with my own silver and I want candles. And I want it to be spring and I want to brush my hair out in front of a mirror and I want a kitty and I want some new clothes.† However, her husband, George, continues to read his books, acting dismissively of what his wife â€Å"wants.† The story ends when the maid arrives with a â€Å"big tortoise-shell cat pressed tight against her and swung down against her body,† which she gives to the American wife. This ending is both abrupt and ambiguous, and â€Å"hinges on the mystery of the tortoise-shell cats identity. We do not know whether it is the kitty the wife spotted outside and so do not know whether she will be pleased to get it. A New York Times book reviewer comments on the plot of the very short story, writing â€Å"that is absolutely all there is, yet a lifetime of discontent, of looking outside for some unknown fulfillment is compressed into the offhand recital.†