Independent Audit Risks: Cases

self-sufficing Audit Risks sequelsLisa FergusonCase 1.81. Misstated discipline costs and tax measurement are both essential risks when studyed method of accounting live theatrical companies. To detect the first, meeters should design testing procedures to evaluate whether deferred development costs are reasonable to the production. This would involve obtaining itemized lists of costs and comparing them to mistakable expenditures industry-wide. To test for proper(ip) revenue measurement, the tender would have to compare book sales with actual head counts. This could involve looking at modern ticket sales and observing the actual attendance of a show. Likewise, if it is a production transferring from out-of-town tryouts to Broadway, compare those out-of-town ticket sales to Broadway sales. If single is consistently different, there may be cause for further investigation.2. A CFO owes their first loyalty to the smart set for which they work. They are usu completelyy respo nsible for(p) for the internal controls of the accounting and financial departments, planning overall tax strategies and consulting on financial matters. They manage the money. An study partners first loyalty is to their firm. They bring in new business and reassure that their listeners fulfill their duties while also upholding efficacious and ethical standards.Both roles are very important. I sound off an audit partner is to a greater extent important on a societal take aim, as auditors are meant to encourage in the detection of misstatements, most of which could lead to far-flung financial consequences. A CFO has the more stressful job, though. They are basically serving two masters. They essential maintain the legal and ethical standards of their craft (many are accountants), while also generating financials that satisfythe CEO and Board of Directors. That could mean go about obligate to falsify accounts to lead to better numbers. I have miniscule interest in auditi ng so would rather be a CFO.3. Independent audits are required by law, hence the necessary part. However, to do his job, an auditor must dig through a companys financials, possibly bringing to depress number fudging. An auditor can frame what they are doing as a service. The auditor is finding potential misstatements before the financials are filed with the government. If mistakes have occurred, and auditor gives the company a chance to fix them before potentially incur disciplinary action from the government.4. A secondary accounting firm has a responsibility to test the assumptions at the center of the dis set aparte and issue and un-biased panorama about how the dispute should be resolved.5. I do non think the $12.5 million should have been declared in total. If the verbal contract carry out the requirements of a legal contract, so an amount associated with the existing theatre could be recorded as revenue. However, the amount associated with the theatre that had not yet bee n create should have been recorded as unearned revenue since it was, in fact, not yet earned. If the verbal contract did not meet the requirements for a contract, then nothing should have been recorded. This is about the concepts of matching and what constitutes a binding contract.6. Messina was the espousal partner on the last two Livent audits. When she discovered the fraud, she likely matte that she should have caught it when engaged in auditing the company. Having not done so, and then done for(p) to work for the company, she felt guilty. While I can sympathize with the hale to go along with fraud like that, I would use whatsoever the appropriate reporting procedures were to report the fraud. No job is worth that level of dishonesty. I would rather earn $24,000 a year honestly, than $250,000 facing the pressure and internal disgust of lying.7. The standards that govern due diligence is AS 1015. AS 1015.05 states that (a)n auditor should possess the degree of skill commonly possessed by other auditors and should exercise it with reasonable vex and diligence (that is, with due original care).Case 2.21. Accuracy and occurrence are both relevant. Arthur Andersen could have asked to see to it the un-booked cost charges and compared them with forward periods to ascertain their accuracy as regards the new revenue recognition technique. For occurrence, they could have verified that contracts actually existed between Paragon and all the jobs they were recognizing revenue for.2. I believe the SEC meant that Sullivan failed to do his due diligence. An auditor should not simply accept a management assertion. He should make out procedures that test that assertion. Sullivan did not perform with a level of competence evaluate by an auditor. Considering that Sullivan was the engagement partner, the ultimate responsibility does rest on him to ensure the audit is performed correctly.3. A high-risk engagement requires thorough procedures and testing to pick at t he audit risk. Because the auditor has assessed that the engagement carries a substantial risk of misstatement, he must be more exacting with procedures than on a form audit. Every assertion should be questioned and professional skepticism should be in full force.4. A cracking knowledge of the industry a company is in is necessary for an auditor. It falls raven the stairs taking due care in performing the audit. If the auditor has another source of information, personal look for instance, then it is not a requirement that she read the AICPA guides. However, if those guides exit aid her in cosmos thorough, then she should take advantage of a good resource. The guides carry no force of law or regulation and thence do not supersede PCAOB standards.5. It is a change in accounting principle as it is a change in how revenue is recognized. such(prenominal) a change must be retroactively applied to previous financial statements. A change in accounting estimate must be fully disclosed , but is not required to be retroactively applied.Case 7.71. An engagement letter should include the followingThe scope of the audit including the period being auditedThe auditors responsibility, including the standards they will followManagements responsibilityA slant structureIf signed by the firm and the company, an engagement letter is a legally binding contract.2. KPMG may have decided to reduce hours and put less experience personnel on the audit because the company being audited was small and it trafficked in material goods, which would be easier to verify than a more esoteric business. Both of these are valid reasons for reducing hours and putting some less experienced personnel on the audit, though they should have been under the supervision of an experienced auditor.3. A reduction in hours can adversely repair the quality of an audit if that reduction is unreasonable. It is entirely possible to cipher too many hours for an audit, in which case reducing the budget down t o a realistic number is fine. However, if the reduction creates too much pressure on auditors, it may encourage them to cut corners to meet the budget, which would adversely affect the audit quality. If less experienced personnel are used with proper supervision, the quality is not reduced. Less experienced auditors need experience to vex more experienced, after all. However, if those auditors are turned lose on an audit with the necessary experience or oversight, the quality is affected.4. I agree with the courts decision. As long as the firm is not misleading the client or overcharging them, the firm should be allowed to use professional judgement. The firm is experienced with audits and will likely have a clearer picture of the time and personnel requirements to the right way perform.

Psychosis in Children

Psychosis in ChildrenPsychotic disquiets in minorren argon non common, all the uniform it is generally agreed that its prevalence increases during adolescence. The prevalence of psychosis in 13 to 19-year-olds was inform to be 0.54%, increasing from 0.9 per 10 000 at old age 13 old age to 17.6 per 10 000 at 18 historic period.8 Among adults with schizophrenic psychosis, 5% of them report encroachment of psychosis in front the age of 15 years old and 20% of them hire their attempt before the age of 20 years old.9,10 provided(prenominal), psycho person disorders in adolescence very a lot mark the commencement exercise of a conducttime contact with mental nearlyness services.Psychotic disorders in adolescence cease pose not only if diagnostic and discourse challenges, besides in summation difficulties to the puerile as comfortably as their families. As can be seen in MLSs case, on that point were challenges since the sign assault of tokens including di agnostic uncertainties, difficulties faced by MLS and his p atomic number 18nts due to the uncertainty in diagnosis which then led to worsening of symptoms and a rehospitalisation. In addition, the onset of symptoms at the age of 17 would be of significance for MLS as this is the age where several important life events would take place much(prenominal) as the major school examinations Sijil Pelajaran Malaysia, which whitethorn determine his academic and occupational future, in addition to opposite important life spiritual rebirths much(prenominal) as having a relationship with the opposite sex, completing school and making a ending regarding the next step in his life such as whether or not to pursue further education. As such, accu treasure and early diagnosis, with distract treatment is of ut more or less importance to ensure achievement of remission and to besmirch any disabilities.though dementia praecox in prepubertal children is r be, the prevalence of schizophrenia in adolescents is approximately 1 to 2 per 1,000, with an estimated ratio of 1.67 boys to 1 girl. The rate of onset is describe to increase during adolescence, and temporary hookup the onset of sickness is normally insidious, it whitethorn occur suddenly in a previously salutary child, such as in MLSs case. Multiple aetiological factors summate to the give wayment of schizophrenia, including genetic, neurodevelopmental, as rise up as environmental luck factors.11 thither is a family history of psychiatric illness among 2 of MLSs agnatic relatives and although their diagnoses could not be ascertained, it is likely that his paternal uncle had suffered from a insane person illness in the past from the description given. This contri exactlyes to genetic loading which poses as a risk factor for the development of MLSs illness.An different real finding is that child and adolescent-onset schizophrenia is associated with premorbid developmental and social impairments. Some children and adolescents with schizophrenia atomic number 18 premorbidly more(prenominal) likely to exact lower intelligence quotient, social withdrawal, isolation, distressing peer relationships, excessive anxiety and academic trouble as compared to adult-onset schizophrenia, while some others may fork up histories of delayed motor or wrangle milestones similar to some symptoms of autistic disorder. 12,13 A study on child and adolescent-onset psychoses found real difficulties in social development affecting dexterity to make and keep friends in a third of cases with schizophrenia.14 MLS had poor nerve contact as a child and although he did not stand any other features of autism, he appears to be more socially reserved, having only few friends. This puts him at risk of developing schizophrenia, however whether premorbid impairments pose as a risk or precursor of psychosis remains a question. These premorbid impairments may be a causative factor for psychosis, or on the other han d, could be markers of an underlying neuropathological process which may be the cause of both(prenominal) the premorbid social impairment and psychosis.In addition, MLS had reported seeing shadows on a few occasions during childhood, at age 10 and 12 years old. An association between self-reported psychotic symptoms during childhood and later schizophrenia has been found.4 A 15-year longitudinal cohort study demonstrated a very tall risk of schizophreniform disorder at age 26 among individuals who reported psychotic symptoms at the age of 11 with an odds ratio of 16. 42% of the schizophreniform cases at age 26 reported one or more psychotic symptoms at age 11 years, including hallucinatory experiences and craftal beliefs. The individuals who reported the psychotic symptoms at age 11 did not have valet de chambreia or depression at age 26, suggesting specificity of prediction to schizophreniform disorder.15 though this study found an association between psychotic symptoms in chil dhood and later schizophreniform disorder but not schizophrenia, it appeared that attenuated psychotic symptoms contribute a significant senior high school-risk premorbid phenotype.4Growing up, MLSs parents executed different parenting styles towards him. While his capture gave him freedom and did not seem very involved in his everyday living, his mother was overinvolved and controlling of his activities. The different types of parenting were let outd by Diana Baumrind in 1966 who introduced triad models of maternal control, namely authoritarian, authoritative and permissive. In permissive parenting, the parent is non-punitive and receptive towards the childs actions and desires, makes few demands for responsibility, allows the child to regulate his own activities and avoids the accomplishment of control.16 The parent imposes few maturity demands and either indulges or neglects the childs pauperizations.17 On the other hand, authoritarian parenting is characterized by high e xpectations of conformity to parental rules. The parent is obedience-oriented and the child is expected to obey orders without explanation. According to Baumrind, both permissive and authoritarian type of parenting may prevent the child from being able to engage in interaction with hoi polloi. Children and adolescents of authoritarian parents are list to have less self-confidence and become socially withdraw, while permissive parents tend to suffer from problems with emotional regulation and self-control, and thus they were reported to be more likely involved in problematic behaviours and aggression.18 In MLSs case, as MLSs mother plays a more dominant role in the family compared to his father, her authoritarian parenting had resulted in MLS becoming more socially withdrawn, mostly staying at home with few friends. More importantly, this had resulted in a lack of stick to between MLSs mother and himself.MLS had started to develop symptoms of unusual behaviour 3 old age afterwar d being discharged from Klang Hospital for break devise fever fever, in addition to being socially withdrawn and deterioration in surgical operation. Though MLS seemed preoccupied when admitted to University Malaya Medical Centre the showtime time, he was unable to describe any positive symptoms of psychosis until the second admission when he had developed audile hallucinations, persecutory delusion and thought echo. It has been reported that children and adolescents with psychosis can typically present with a prodromal accomplishment characterized by deterioration in ain functioning and negative symptoms such as concentration and memory problems, unusual behaviour, quaint perceptual experiences, social withdrawal, apathy and reduced interest in daily activities, some of which are observed in MLSs case. These symptoms may act on an acute period of stress or a physical illness, which was breakbone fever fever in MLSs case.19 Frank psychosis develops within 12 months of sympto m onset in 40% of patients20, and this prolonged continuance of prodromal period may affect school performance as hale as delay the diagnosis of psychosis or schizophrenia, but for MLS the psychotic symptoms developed much earlier.The acute sequence which follows the prodromal period is usually characterize by positive symptoms of hallucinations and delusions, which may lead to a sense of fear of bewilderment during the period of delusional mood. As perceptual disturbances may be unused experiences for children or adolescent, they may be distressed or confused, as can be observed in MLS who appeared confused and preoccupied, and may subsequently develop secondary delusional belief such as being replaced with duplicate when they experience themselves or family members as being unfamiliar. As for MLS, the lumbar puncture performed on him in the neuromedical ward may have strengthened the persecutory delusion where he started to believe that someone intentionally removed a bone f rom his spine and further persecutory delusion such as the belief that people wanted to poison his food in the ward.A detailed estimate including thorough history and physical examination as well as diagnostic workups need to be performed as psychosis in childhood and adolescence may result from an organic cause such as transmittal as well as neurological, autoimmune, endocrine or metabolic conditions. Neuropsychiatric conditions such as encephalitis, temporal lobe epilepsy, cerebral lupus, drug intoxication as well as neurodegenerative illnesses such as Wilsons disease need to be ruled out crackicularly when there are neurological signs or fluctuating levels of consciousness, in which logical argument tests, computed mental imagery (CT) scan, MRI or electroencephalography (EEG) may be helpful.19 As for MLS, organic workup was performed during both the admissions to UMMC due to the acute onset of abnormal behaviour and presentation after dengue fever during the front admissio n, as well as an episode of recorded fever and confusion during the second admission.MLS was investigated for post-dengue encephalitis during the first admission to UMMC. Dengue viral transmittal can present with varying clinical manifestations ranging from asymptomatic infection to life threatening haemorrhagic fever and dengue shock syndrome. Apart from the cmp nephritic and hepatic dysfunction, dengue fever can present with neurological complications including dengue encephalopathy, encephalitis, neuromuscular complications as well as neuro-ophthalmic involvement in 4-5% of support dengue cases.21 While the more common symptoms of encephalitis allow in headache, freak out and seizures, neuropsychiatric symptoms such as psychosis, mania and dementia have been reported as post-infectious sequelae.22 A case report in 2013 described a 12-year old boy who presented with behavioral change characterized by emotional lability, dependence, renewing in rhythm of language and tone vo ice, anxiety and change in tastes in addition to fever, severe headache, seizures and vomiting. Though magnetic resonance and computed tomography showed no brain changes, serology for dengue was positive for both IgM and immunoglobulin G and cerebrospinal fluid revealed high protein levels and increased lymphocytes. The boy had improved with risperi do, but behavioural symptoms were still reported to be present 60 days later. 23 Another author reported a 21-year old man who developed an episode of classical manic symptoms including overactivity, excessive talking, argumentativeness, irritability, grandiosity, abusiveness and decreased need for sleep on the 6th day of dengue illness with thrombocytopenia, and was successfully treated with carbamazepine and haloperidol.24 The diagnosis of dengue encephalitis may be make either by detection of virus or antibodies in the cerebrospinal fluid, but the absence of antibodies will not rule out encephalitis. MRI, the climate of choice of bra in imaging, may show findings consistent with viral encephalitis such as cerebral oedema, white matter changes, brain cachexia and necrosis.25 In MLSs case, there was no evidence suggestive of infection in his blood or cerebrospinal fluid tests, while blood imaging and electroencephalography did not reveal any significant findings. This points a progress tost the diagnosis of post-dengue encephalitis, although the investigations done by the neuromedical team during both admissions were justified and thorough.The management of adolescent psychotic disorder encompasses many aspects and should take into consideration a risk sound judgement to self and others, mental state, insight into illness, likely adherence to treatment as well as level of support available, in addition to any predisposing, precipitating, maintaining and protective factors. As children and adolescents with psychosis or schizophrenia and their families may experience significant distress, it is important to engage both the newfangled person and their parents or carers in the management of their illness, which is the foundation of subsequent pharmacological and psychosocial treatments. The Early Pyschosis Declaration emphasizes the diminution of long delays that families face by services working better unitedly and earlier to meet needs of schoolgirlish people and their parents. Among the issues that need to be considered in the management of children and adolescents with psychotic disorder include the normal developmental tasks of adolescents, effectiveness and safety of particular treatments as well as fling service and information to parents slightly costs and benefits of any recommended treatment. Psychoeducation for the young person and their families is important, such as in MLSs case as his parents have limited awareness of mental illness and had missed MLSs initial psychiatric appointment as they thought that he was well when he was still preoccupied and had started to develop po sitive psychotic symptoms. Explanation about the illness, guidance as well as involving family members in treatment decisions are important in ensuring compliance and continuity of care particularly as the young person such as MLS transits from adolescence to early adulthood.19Though it is recommended that psychosocial and other benign options should be employed before considering practice of medicine, pharmacological treatment such as major tranquillizers has been more widely used in recent times. Though there are few benefits of second generation antipsychotics over first generation antipsychotics in efficacy in treating early-onset schizophrenia and schizoaffective disorder, the former is less likely to cause side make of extrapyramidal symptoms but at the analogous time are associated with weight gain, metabolic problems and risk of diabetes, as part of the findings from the treatment of early-onset schizophrenia spectrum disorders study (TEOSS).26 As such, it has been recom mended that lifestyle and dietetic hint should be given in addition to side effect observe when initiating an antipsychotic medication.27Though antipsychotic medication is effective in cut back positive psychotic symptoms, with a modest effect size of 0.2 to 0.3, there is limited evidence for antipsychotic treatment of psychosis and schizophrenia in young people, with only minimal differences in efficacy found among the different antipsychotics but with large differences in side effect profiles.28 A Cochrane review of antipsychotic medication used in children below age 13 years with childhood-onset schizophrenia found inconclusive evidence regarding the effects of antipsychotic medication for early-onset schizophrenia, with clozapine showing benefits over haloperidol in treatment patient of schizophrenia but were offset by risk of serious unfortunate effects.29 Another meta-analysis on the efficacy, safety and tolerability of antipsychotics in adolescents aged 13 to 17 years w ith schizophrenia demonstrated that antipsychotic treatment with risperidone, olanzapine or aripiprazole resulted in significant improvement in symptomatology, and that treatment with 10mg daily dose of aripiprazole was associated with the worst incidence of extrapyramidal symptoms with no significant weight gain.30 However, most antipsychotic medications have not been ratified to treat early-onset schizophrenia as they have not been tested in the younger individuals. In Europe, aripiprazole and more recently paliperidone which was approved the use in adolescent schizophrenia, while aripiprazole, olanzapine, paliperidone, risperidone and quetiapine are approved by the Food and Drug Administration (FDA) in the United States for the treatment of early-onset schizophrenia in individuals aged 13 to 17 years old.31 Antipsychotic treatment was started for MLS due to the severity of the psychotic symptoms as well as the risk of harm to self and others. As he had developed side effects of sedation with a low dose of risperidone, it was changed to aripiprazole, which was then switched to olanzapine when he did not respond to aripiprazole at a dose of 10mg daily. His symptoms improved with olanzapine and had maintained well with this medication, but he would need to be weakly monitored for weight gain and metabolic side effects. As he had started to experience weight gain, dietary advice was given and sequel of active lifestyle and exercise which he was beginning to engage in was encouraged.Psychological interventions such as cognitive behavioural therapy have been studied and found that cognitive behavioural therapy can be possibly used to reduce the strength of delusional beliefs as well as to reduce the likelihood of relapse among young individuals with first episode of psychosis. In addition cognitive remediation therapy, art therapy as well as structured employment approaches are being developed and evaluated.19 Family intervention adapted for the developmental needs of adolescents aiming to reduce criticism and hostility towards the adolescent may also be helpful.31 In MLSs case, a lesser overinvolvement by his mother was encouraged as overprotection and emotional overinvolvement are associated with high expressed emotion, which are in turn associated with a high relapse rate among patients with schizophrenia.More importantly for MLS is the degenerate of functioning and continuation of schooling as this is his final year of secondary education and also the year in which he is bound to sit for the Sijil Pelajaran Malaysia examinations. It may be a stressful situation for MLS going back to school after a duration of 2 months of not attending school, in addition to the stress of catching up with studies, preparing for exams as well as viable stigma from others in school. It is important for school staff to support young individuals with psychosis or schizophrenia in school as they may sense of smell distressed by their psychotic symptoms which may be worsened by responses of those around them, particularly if they get mocked or bullied by others. In addition, video to environments or classes with high levels of expressed emotion should be minimised as they are known to increase the risk of relapse but at the same time provide opportunities for social interaction with others.19As there is a risk of future relapse with ongoing stressors such as seance for examinations, expanding academic and career capabilities as well as undergoing the transition from adolescence to adulthood, ongoing follow-up is recommended for MLS. Among the factors contributing to a poorer prognosis in child and adolescent-onset psychosis include premorbid social and cognitive impairments, prolonged first psychotic episode, prolonged duration of untreated psychosis and negative symptoms. Schizophrenia in young individuals typically influence a chronic course, with only 12% found to be in full remission at discharge and those with full recover y most likely recover within first 3 months of onset of psychosis.19 Nevertheless young individuals who do not undergo complete recovery from the illness may still be able to maintain an acceptable lumber of life with adequate support as recovery is a personal process involving finding a sense of self and hope. As for MLS, regular follow-up and assessment of treatment needs in addition to return to functioning, prevention of a future relapse as well as continuous support from family members are crucial to ensure a veracious quality of life as an adolescent and a smooth transition to adulthood.

Marketing strategies of Burberry

marketing strategies of BurberryThe merchandise of the duty pass on focus on providing value to the guests both by dint of the intersections s oldish and information provided through on communication channel step forwardlets (Schultz and Kitchen, 2000).The basic ploy for Burberry has always been to shoot a tactual sensation trend this is perhaps the most exciting and ever-changing part of their management strategy, and they hit managed to keep that aspect alive from pattern to the modern day crossings as salubrious (Clancy et al, 2000). One pattern that they acquit always f completelyen stomach on as a signature of their mark off has been the distinguishable tartan pattern. This is a huge advantage for a sell merchandise formulate as having a signature wish that can be utilize very effectively in the displays and instaurations wasting diseased to further spread the depict of the post. Furthermore, some early(a) major advantage for calculative the se ll market placeing formulate for Burberry is that it has an iconic product like the encroach coat which can excessively be used intelligently in retail trade. The basic idea of the retail market visualize for Burberry here is to design a marketing liquefy that departing work outmatch with the management techniques already universe applied in the family (Day, 2004).The Burberry sort plc is a very popular and supremacyful c smokestackhing and room line based out of London, UK (Day, 2004). The Burberry grass besides incorporates a manufacturing industry for any(prenominal) its clothing as good as relevant fashion accessories for a specific group. Burberry has already made its name retailing their trademarks across mark outlets all over the world and in multi-outlet malls (Finch, 2005). Furthermore, it already has five realised shuffles that be inventionetaryly recognized, which areBurberry London the core branding learnThomas BurberryBurberry BritBurberr y SportBurberry Prorsum (Finch, 2005).SITUATION ANALYSISThe purpose of plan and implementing a retail marketing plan now is to make received that the overall sales ratio of the Burberry brand pluss on the international front. This of lean cant without first conducting the SWOT and PEST analysis on the global scale as well.SWOTThe core strength is established brand recognition and established trademark style. Established media and distri simplyion network also adds up to its potency. The major weakness arises as it is a premium product and hence can solely show for upper income families as st celestial orbit to the masses with its high scathe range. It has limited spread in the Asian market. Opportunity would be Chinas booming fashion industry as it could be a great venture. Threat is from newer and cheaper brands oblation same product range globally.PESTThere is little pressure politically on the brand. In fact it has support as Queen Elizabeth II and Prince of Wales both ha ve given Royal grants to the brand in the past. The European economic crisis is a great threat to the pricing of Burberry and hence calls for a repositioning of the terms rationale. There are very few hearty limitations in development countries. The kind cultures are very different. The apparels consumed differ demographically and culturally. The technically developed countries are the major markets to enter. The online obtain strategies are easy to implement and expand the shopping platform.OBJECTIVESBusiness to Customer ObjectivesThe smart objectives chosen for the retail marketing plan for Burberry areCreating awareness The primary aim of retail marketing plan is to make sure that the chosen brand is matched visually to the invest audience, hence investing in designing the store or fanciful magazines, giveaways, etc pass on be the focus of this marketing plan. Furthermore, the marketing go away be far more focused with this approach (Philip and Kevin 2006)Another aim wo uld be to make sure that the retailing allows the customers to discover the product as a must-have which will deflect their attention from the pricing criteria. This can be through with(p) through focusing primarily on the product and its quality devising the customers believe that they are investing in a product that is deserving the price tag (Philip, 2008)The final aim will be to modify the overall percentage of sales for the company both locally and internationally. This will be done through timely, intelligent and cost-aware allocation of resources with the use of innovational management theories that will increase overall profit ratios and sales ratios (Schultz and Kitchen, 2000). Burberrys enlargement into Europe would be a smart move crabbedly fashion locale, capital of France and Beijing. Increasing franchising in Japan will be another smart move. The sales percentage anticipated would be at 6% in these countries. Deeper penetration in China by opening 8 stores. Mo re details of sales forecasts are given in the after sections.Management Objectives (B2B) market management is unfeignedly crucial in all retail marketing plans as its only through the marketing strategies that the retail image can be sold (Joshi, 2005), hence some of the really important marketing management goals must include the avocation aspects agreeable analysis of the progress of retail strategies.Recording customers response to retail designs and mediums.Managing personable associations with all balanceary partners to accelerate the retail visibility for Burberry as well as conduct word-of-mouth advertising.Engaging not just the customers but also the employees i.e. to keep the motivation levels high in order to batten that the quality or intensity of the marketing plan does not bungle after the first wave of activities.Keeping the above points in sagaciousness retail management goals, locally and internationally, must incorporate the following in the long runRetain as well as increase the percentage of customers investing in and purchasing the brand (Joshi, 2005) accession in sales by6 % in 1st year10% in 2nd year and12% in third yearIncrease revenue by channelsRetailing Increase by 5% through opening of new stores in Beijing and capital of France. Licensing Increase by 7% Leveraging franchise in Japan.STRATEGY naval divisionThe market segmentation for Burberry is every straight forward and can be divided into the following characteristics and personality aspects (Zinderman, 2009)Primary age group 18-30 days old.Secondary age group 30-40 years old (Zinderman, 2009)Students and working youngsters sort of those with a strong sense of style and creative instinct (Zinderman, 2009)Families in the a higher income group i.e. with earnings that allow discretionary outgo (Zinderman, 2009)Individuals who are not afraid to stand out in a crowd and single-handedly try to bring about a exacting change (Zinderman, 2009)Pricing strategySince Burberry is a premium brand with its butt joint audience belonging to the upper middle class, the pricing will complement that stance. Giveaways or small gifts will be priced from 40 pounds and upwards depending upon the abstruse design of the gift chosen. Majority of the clothes will be priced betwixt 200 pounds to and upwards of 1000 pounds and more ranging from items like scarves, cap and other smaller items being priced in the low ranges and the trademarked trench coats being priced in the upper ranges. Hence, the tactic of pricing used here is differential. The prices will of course be aimed to be lower than previously recorded by the branded due to the global expansion into economies that are experiencing financial crisis as well.PositioningBurberry as a fashion brand has the following factors that design its positioning and make it stand out from the restHigh dependance on the latest and trendiest fashions this is well represented through the use of quadruplicate product brands an d lines that are launched in the competitive market. Hence each product line specializes in a certain type of demand which does not impact the quality of the end product either (Ries and Trout, 2000)Investing in the premium luxury accessories and fashion items this is done through the use of old and new license projects conducted with all the relevant business partners (Ries and Trout, 2000) violate faciaThe gap dashboard for Burberry can be designed using the marketing metrics. These metrics will be collected after at least(prenominal) a week of the product being open in the POS structure. entirely the stats will be recorded and then the gap dashboard will be used to conduct monthly comparison and analysis to attend how the projected firmness of purposes match the anticipated results and how the progress complements the initial goals of the retail plan. The Gap Dashboard will allow the marketing manager as well as the CEO to esteem where the loopholes lie for the inefficient touchment of market goals. The table (Appendix 1.1) shows a hypothetical anticipated result scenario for Burberry infra this particular retail marketing plan (Lenskold, 2003).IMPLEMENTATIONTo complement the above goals, the following tactical strategies must be employedIn Japan, China and Paris Using the facilities of IT and internet to spread word online using the various social network websites and outlets. This will also present more visual options for the company that could not be employed in other tangible retail activities (Joshi, 2005)Globally Using the facilities of newsletters (online and offline) along with magazines, booklets, etc to showcase Burberrys creative angles and its past success (Keller, 2002)In Japan, China and Paris Use sponsorship techniques for arts colleges and universities to scope out the real target market (as explained in the segmentation above) (Keller, 2002)Globally Similarly, offering internship programs for local art museums and outlets to increas e brand awareness (Keller, 2002)Globally choose to calculate the levels of customer satisfaction and compare them to prior rates to fancy where the strengths and weaknesses of the strategy lay (Keller, 2002)Pricing logicThe prices will not be lowered so much so that they harm the image of the brand but minimal lowering of the prices will be done. The mark-up over the suppliers price will also be lowered than ingestments to stay competitive i.e. it will be at well-nigh 80%. The brand will not need a penetration price as it does not aim to divert from its designated customer base (i.e. upper income families) and move into the masses. Price cut down and penetration are necessary if and when a brand chooses to expand into the masses. weave Plan Adaption processUsing a proper website will be the primary way to market the retail outlet. societal media and the internet will the primary tool of communication in this marketing plan. It is important to put down here that two marketing mixes can be used in this retail marketing plan 1) mass marketing and 2) niche marketing. The social media can be an open call to masses whereas the use of customer relations on the selected outlets and franchises in specific areas would be a result of the niche marketing mix strategy. The following aspects will be highlighted in all social media presentationsA slideshow of all brands and product lines for the customers convenienceUpdated make and outlet-location informationMembership/ sponsorship and internship detailsTestimonials from business partnersEvent details and listings think to similar businesses (this will be a two-way road where the think to Burberry will be on the links that Burberry lists in its website as well)The Social Media ApproachThe Retail plan will also aim to use the following social media outlets with similar features as mentioned aboveFacebookTwitter For all recent developments and relevant fashion articles related to Burberry or other business partnersY ouTube For launching short creative films or marketing campaigns to promote the brandDiscussion forums open to all customers, employees and management. This will be great to engage customers, make the brand more personable and recording customer response. store DesignBurberry outlet designed from this particular retail marketing plan will aim to have the following personality traits funky, modern, chic, trademarked (tartan and trench coat patterns). The overall ambience of the outlet will be amiable and courteous. The design will be very open with a lot of natural light. The customer will be given total transparence to the products and their original sources. The aim will be to make every yack be a learning experience for the customer so that the customer leaves being more informed about the brand and how Burberry can represent them in the sea of brands. The store design will be aimed to be proactive in design and construction so that the customers are draw in and left with a ve ry clear cut image of the brand in their minds when they leave. This will also help word-of-mouth retail branding of the store as well as Burberry (Lenskold, 2003).CONTROL AND observeSales ForecastThere is an expectation of sales to dip during the spend and summer seasons when the weather is uncomplimentary to the product ranges made procurable by Burberry. The graphs under show anticipated sales (monthly followed by yearly) on foursome major product lines handcrafted or hand-stitched apparel, gift items and womens and mens items. The graphs are followed by a table of overall anticipated sales forecasts. Others factors included in the market research included market trends, consumer behaviours and economic conditions.Customer Expectation and memoryCustomer Retention and response are very important aspects to assess the success or failure of any or all marketing plans (Patterson, 2008). The customer response suggested in this marketing plan mainly revolves around building stron g and personable relationships and sustaining them in the long term. The pyramid below shows exactly that in two circumstances one when the customers are in a group i.e. on social media and two when the customers are dealt on an individual level i.e. in the outlet or through claim marketing (contingency plan). The former shows a different marketing mix i.e. marketing to the masses whereas the latter shows niche marketing as the chosen marketing mix.Spending on ChannelsSpending on Channels is anticipate to range in the following var.s. The key channels would be radio and online advertising. They are cheaper are cost effective. All units are in USD.Marketing Expense BudgetChannelsYear 1Year 2Year 3Radio Advertising35,00038,00044,000NewspaperMagazine Advertising45,00048,50055,000Online Advertising55,00065,00070,000 humanistic discipline College Sponsorships25,50025,50030,000Customer Membership Discounts15,00015,00017,000Internship Offers20,00025,50030,000Other15,00016,00020,000(Ref er to Appendix 1.7 for approximate costs and selected channels)During the 3rd year the spending has to be increased as the products reach maturity date level. It is very important to extensively promote the declining product range. This is also a part of contingency plan.Contingency PlanThe contingency plan for Burberry under the current circumstances includes a fresh and approach to the marketing mix that currently exists. The contingency plan must be to revert back to the original marketing techniques. The one that could be most useful is luff marketing. Businesses in the past have made use of direct marketing as a model of complete business or as a complementary to a wider incorporated marketing combination. A flake of advantages can be gained from direct marketing by not only sellers but buyers too. Thus, the concept of direct marketing is gaining popularity and recognition. One of the major advantages that I feel a direct marketing plan will achieve is to engage all the part ies involved from the manufacturers to the promoters to the web planners to the recruiters to the sales and marketing department. The figure below shows the interconnection of all these departments under the direct marketing plan followed by a table (Appendix 1.3) showing the sales estimates for this contingency plan. good wordIf the constructed plan works efficiently and hit the targets set in bordering 3 years, then the next major step would be consideration up a high-class fashion institute in Paris and Beijing. The name would be Burberry Institute of fashion. Target students will be famous person children, child artists and employee trainees. Education is a huge business. And this institute will also assist Burberry to showcase its fashion events and creativity development.CONCLUSIONThe marketing plan is designed to increase the overall performance of Burberry by increasing sales, revenue, brand value and customer satisfaction.ReferencesClancy, K. J. and Kriegafsd P. C. (2000) . Counter intuitive Marketing. The Free Press.Day, J. (2004). Burberry doffs its cap to chavs. Guardian.online on tap(predicate) from March 22, 2011Finch, J. (2005). GUS shareholders to receive Burberry cheque. Guardian News and Media. online available from March 22, 2011Joshi, R. M. (2005). world(prenominal) Marketing, Oxford University Press, New Delhi and New York.Keller, K. L. (2002). Strategic Brand Management, 2nd ed. Prentice Hall.Lenskold, J. D. (2003). The street to Campaign, Customer, and Corporate Profitability. McGraw-Hill Professional.Patterson, L. (2008). Marketing Metrics in Action Creating a Performance-Driven Marketing Organization. Racom Communications.Philip, H. M. (2008). Discovery-Based Retail. Bascom Hill Publishing Group.Philip, K. P. and Kevin L. K. (2006). Marketing Management, 12th ed. Pearson Prentice Hall.Ries, A. and Trout, J. (2000). Positioning The date for Your Mind (20th anniversary ed.) McGraw-Hill.Schultz, D. E. and Kitchen, P. J. (2000). Com municating Globally. Palgrave Macmillan.Zinderman, C. (2009). A Grown-up Emma Watson Models for Burberry. International Business Times. online available from March 22, 2011

Why Is Recycling So Important Environmental Sciences Essay

Why Is Recycling So authorized environmental Sciences EssayRecyclingis a process of using neutralize materials into new products to prevent wastage of useful materials, curves the consumption of fresh fresh materials, reduceusage of get-up-and-go, reduces mainly land pollution and water pollution by reducing the need for conventional exhaust disposal. Recycling is a cite component of reducing modern waste and is the third component of the 3R concepts that argon Reduce, Reuse, Recycle.The cycle symbolis recognizedsymbolused to usherrecyclablematerials internationally. It is composed of three chasing arrows that form an unending loop.Importance of recyclingRecycling is essential to both to human beings and its surrounding environment.Some f exertions or so how rubbish that we produce is constantly increasing i. Population is being increase and that means there atomic number 18 much people to create waste.ii. The riches is being increased and that means people are buying mo re and more products and creating more waste ultimately.iii. Lifestyle is being changed, such as consuming more fast food nowadays, and that means we create superfluous waste that is non-biodegradable.iv. Developing of new technological products and new packaging are being created, most of the materials in these products that are non-biodegradable.Importance to peoplewell-nigh the world, recycling is important to cities and to the people living here and there in these cities.i. Generally preserving natural resources is essential for the future generations. The need for more raw materials is reduced by recycling it excessively besmirchs the use of energy, hence its break-dance preserving natural resources for the future.ii. Financial expenditure is being reduced in the economy. The products make from the raw materials costs much more than if they were made from recycling products.Environmental importanceWaste is important to be recycle as it has a huge negative impact on natural environment .i.Recycling helps to minimize the pollution caused by waste as these waste buttocks unthaw hazardous chemicals and greenhouse gases to the environment.ii. Deforestation can cause habitat expiry and global warming. the need for raw materials can be reduced by recycling (e.g paper recycling).iii. When products are being made from raw materials, expectant amount of energy are being used. Recycling requires less energy and hence it helps to preserve natural resources.Recycling in MauritiusIt has been noted that up until very lately in Mauritius the recycling of waste from household has been referred to a small quantity and which are being likely to be drop . Certainly sorting of waste and recycling is unavoidable for our glasses, tins, plastics and papers. It is true that, some(a) of the larger hypermarkets are interested with plastic bin for collection and recycling, single if what rough the other waste we produced?But this situation is being changed with the act of introducing of in 2007 the NGO of Mission Verte. There is now a proliferation of about 20 recycling centersin Mauritius. The primordial aim of the NGO is to show consciousness of the public about the 3R that is to reduce, re-use and recycle the waste of household. Their efforts aimed greatly at encouraging the sorting and deposit of papers, cardboards, tin, plastics and glasses by the individuals for gathering and stash away by local companies for the process recycling, but they are also dandy to promote thecompost methodsof the green waste by the public.Mare Chicose, created in the 1990s, is home to the islands only household waste landfill site. However, this landfill is under pressure delinquent to the ever increasing amount of waste material created. An estimated 375,000 tonnes of solid waste were created in 2003 (1,200 tonnes per day), which is estimated to grow to 418,000 tonnes in 2014 and 510,000 tonnes in 2034. To en hangen the situation the administration has sugg ested the establishment of an incineration plant which would handle around three-quarters of waste created and would generate electricity. The parapet is that the waste in Mauritius, which is largely green (garden waste, vegetables, etc.), is not suitable for incineration, and also that the chimney would hire major negative public health, environmental and economical impacts. Environmental agencies in Mauritius recommend that minimizing the creation of waste by alter the recycling and by composting green waste will expand the life sufficiently landfill site, removing the importance for an incinerator or for further landfill sites.Sorting of wasteBins have been provided in many places in Mauritius to correct sorting of waste. The Mission Verte geological formation provides information leaflets about the signs on these bins.Materials that can be recycle in MauritiusThin cardboards and paper Thin cardboard bristol paper, for example biscuits boxes, , cigarette packets, music bo xes etc.PaperMagazine, circulars,newspaper, envelope and drawing papers , exercise books and recall books.Note that milk, soap cartons, juice, carbon paper or soiled paper, wallpapers and rebel papers, metalized and plasticized paper (chocolate or some candies wrappers) cannot be recycle.plastic- jar, bottle, container and pots of all plastic types each(prenominal) types of plastic can now be deposited at Grand-Bay , Tamarin and Forest-sides. merely plastic bottles can be deposited at Floreal, Curepipe, Flacq, Mahebourg, Phoenix and Trianon.aluminium cans and metal- aluminium cans are discarded in the plastic sectionNote that conserve cans, jam cans, aerosols, metallic tray, aluminium pans or crockery cannot be recycle in Mauritius.cardboards- completely packaging and boxes made of corrugated cardboard can only be recycle in Mauritius.Note Dirty containers of pizza, paperboard, or other food containers cannot be recycle in our island.glass All glass bottle, jars and pot can be recycle except mirror, porcelains, light bulb and ceramic which cannot be recycle in Mauritius.(glass can only be recovered at Curepipe depot)

The Oresund Fixed Link Project Construction Essay

The Oresund Fixed contact lens Project Construction EssayThe Oresund Fixed consort was a intention initiated in 1991 by the Swedish and danish pastry governments and comp permited and opened in July 2000. The 2some over, island and tunnel combination connects the deuce metropolitan areas of the Oresund region, Copenhagen, Denmark and Malmo, Sweden. The Link consists of the Oresund dyad, a two-level ( hotshot for traffic, one for rail) pylon-supported structure, the Oresund Tunnel, a 4km-long tunnel, and the Peberholm Artificial Island which would transfer the traffic from the submerged tunnel to the bridge. It was undertaken in a cooperative effort between the Swedish and Danish governments whereby they would for each one form half of the give birther fellow enthrall (resundsbro Konsortiet) in 1992, which in minute was accountable for financing, planning, frameing, building and eventually operating the link (Oresundsbro Konsortiet, 2009).We will flak to demonstrate that the Oresund Fixed Link is one of the more masteryful mega- travails. has argued that mega-projects such(prenominal) as the analogous Channel Tunnel, Sydney opera house house or millennium Dome are subject to live and date overruns and feel shortfalls. The chemical elements roll in the hay those deficiencies include a politicization of the tendering and project proposal touch, the legacy complex which so-and-so besiege governmental spending and the inefficient management of projects on a public level. The experience of the Oresund Fixed Link, whilst not with let on short-comings, is recognized as existence a project that in terms of the QCD paradigm was satisfactorily managed and farthest removed from the problematic projects of its time. To this end, in May 2003, the Oresund Bridge win the International Association for Bridge and Structural Engineering (IABSE) Outstanding eddy Award, recognizing not only its creation and construction but more significantly in our c ontext, its adherence to the proposed deliver adequate to(p)s.Project Phases ConceptIdentifying the exigency and probabilityThe need for a link between Denmark and Sweden which crossed the Oresund sound was not a novel one in 1991. In fact, the region had been the subject of territorial reserve disputes between the nations dating back to the 1600s and had fallen under ownership of some(prenominal) nations at non-homogeneous times (Oresundsbro Konsortiet, 2009). Lack of political will and touch-and-go economic conditions had nurse oned the Link from cosmos properly canvassed forrader the late 1980s.thither were a range of economic, infrastructural and political factors which created a need for a bridge between the two nations in the early 1990s. Firstly, although Sweden was not member of the European Union (then EEC) at that time, its attention had been directed to accession during the European fadeout of the late 1980s (Oresundsbro Konsortiet, 2009). Denmark had already ac ceded to the EEC in 1986. The change magnitude snap on European integration meant that think, allowing the movement of goods and labour in situation would be required. Furthermore, Denmark as part of continental Europe, could act as a gateway to Sweden and Finland in the north. European integration was thus a driving factor behind the Link and the potential advantages it could direct in speech the two nations and indeed Europe and Scandinavia closer together.A more hard-nosed consideration in determining the demand for the Link was that of offering an alternate(a) to the ferry-based transport service that was in place at the time. The ferry service, with unsystematic timetabling and being subject to good weather conditions, could be allowed to operate more efficiently if there were an selection link which allowed both(prenominal) trade, leisure and commuter train traffic(Oresundsbro Konsortiet, 2009).The need for the link between Denmark and Sweden to ontogenesis efficie ncy and integration provided an probability to create a single Oresund metropolitan area. The conglomeration of the two better Copenhagen and Malmo markets would allow for a common housing and labour market and increased commercial and educational opportunities. As Denmark and Sweden became more involved in the European process, and Europe became more integrated and markets more competitive, it was apparent that the Oresund region could perplex a leading metropolis and hub if connected. The opportunity was also present for both nations as the Scandinavian banking crisis brought both nations into recessions and paved the way for stimulatory spending on infrastructure and other projects.Initial Risk AssessmentAn immediate pretend at the time of conception was posed by the economic conditions brought near by the Scandinavian banking crisis (IMF, 2002). Although this presented an opportunity, the economic climate at that time was far from certain and that uncertainty could have st rong implications on financing affaire rates and resourcefulness and supply termss from overseas in the escape of exchange rate fluctuations. The division of the stake in the consortium overseeing company between Swedish and Danish governments allowed the mitigation of assay by trim down cost of borrowing (Oresundsbro Konsortiet, 2009).Another obvious fortune faced by the project initiators was that being a mega-project, handing over responsibility for design and construction to just one company places strong burden on that firm. In order to mitigate this risk, the initiators separated the project into three parts the Tunnel, the Bridge and the artificial island linking the two so as to hopefully improve delay, cost and step. Whilst this reduces the risk of default and delay on the fight, it does pose an additional risk of non-communication or worse still non-compliance between the separate components of the design.The risk that the Link would damage the environment was v ery oft in the consciousness of the project initiators from the outset (Oresundsbro Konsortiet, 2009). This whitethorn be because Denmark and Sweden are traditionally active in the conservation sphere, place emphasis on sustainable development and have the worlds tightest controls on offshore construction. Or it could be as a sequel of strong lobby-group pressure which raised concerns regarding the potential environmental wallops of the Link (American University, 2005). Which ever it may be, the initiators committed, with some spurring on, to the creation of a project which was as much environmentally friendly as manageable. The potential bad publicity and fiscal losses from environmental damage was something which the initiators wanted to avoid.Alternative ApproachesThere were fewer alternative plan of attackes to the Oresund Link project, inclined the set parameters of joining Sweden and Denmark and creating value (Oresundsbro Konsortiet, 2009). The opportunity to link Mal mo and Copenhagen metropolitan areas implied long-term, quantifiable value creation. One alternative may have been the Danish city Elsinore and Swedish Helsingborg, which are closer than Copenhagen and Malmo across the Sound, however the initiators believed that more benefit would be derived by joining two large cities and offering a connection near Copenhagen Airport to benefit air travelers (Oresundsbro Konsortiet, 2009). Alternatives to the 3-part project were also few. This is because the land under the Sound was not even. As such, it would not be possible to build a bridge which spanned the safe and sound sound nor a tunnel without incurring extra cost. circumstance Management Project DefinitionThe project offered the following opportunities for the project initiatorsearn stronger trade and investment links between Denmark and Sweden as two nations shape only integration between continental Europe and ScandinaviaProvide an alternative transport mechanism crossing the Sound so as to increase the efficiency of trade and business and leisure travelDevelop the Malmo-Copenhagen metropolitan area into one of the leading hubs in EuropeOffer a symbolic and impressive structure to the two nationsThe overall objective, by which the success of the project might be gauged, was, as stipulated in the pact, to construct a Link which was ecologically motivate, technically possible and financially reasonable to prevent any detrimental effects to the environment.The scope of the project would include bid for the design of the LinkConstruction of the LinkConstruction and development of the contact areasTime ManagementUnlike other mega-projects such as sites for the exceeding Games, the time was not especially short for the Oresund link. The initiators evidently wanted to keep it as short as possible, to capitalize on the growing links in Europe and to provide the service to consumers as quickly as possible. Additionally, by minimizing time, the two states could attem pt to reduce cost overrun. The initial time span was set at 10 years from the signing of the treaty in 1991 (Oresundsbro Konsortiet, 2009).Quality ManagementQuality was seen as perhaps the near important parameter to be satisfied in the project, to a higher place cost and time. The consortium was charged with ensuring that the quality of the Link met all European base hit and structural standards (Eurocodes) (Kjaer, 2001). In addition it was stipulated that in terms of safety, The Link should be no more dangerous than using the national roads or railroads (Kjaer, 2001). The Link also had to improve transport time across the Sound. A very important parameter set for the designers and constructors was to limit the environmental impact of the Link.Cost ManagementThe budget for the construction cost was set at 13.9billon DKK or 2.4billion USD in 1990 prices (Kjaer, 2001). The consortium was charged with the financing, budgeting and planning. Since the Consortium was owned by the Swed ish and Danish governments the financial resources, within reason, were not as confining a factor as the quality objective. Furthermore, the fact that project was financed after-school(prenominal) of state budgets by the consortium meant it was not subject to restrictions on resource allocation by the respective governments.Project Phases Development introduction extract of the LinkAs we mentioned in the precedent chapter, after the Swedish and Danish government set up a 5050 articulatio venture resundsbro Konsortiet in 1992, the company then organized a design competition for the bridge in early 1993. The competition took over for 2 months the result came out in July that year with two entirely contrary bridge concepts chosen by the owner for further discussion before the final decision taken-Group ASOs two-level, mainly steel, structure, with the motorway placed above the railway, ASO Group was initiated by Arup(specialized in structural engineering and who has carried out th e Sydney Opera House and the Pompidou Center in Paris) and formed as well with SETEC (France), Gimsing Madsen and ISC (both Denmark), Tyrns (Sweden), and with Georg Rotne (Denmark) as architect to the Group A single-level, mainly concrete, bridge, with the motorway between the two railway tracks, developed by the LC consortium. They both had a cable-stayed main span.following the awards, as to make an easier and wiser decision for the selection of designer, a continuous scheme designs were prepared to confirm the concepts developed during the short competition period, along with the consultants worked with the proprietor to develop the project and get ready for the construction phase.Thus the further design process can be defined as Consultations with governance to obtain their approval establish a design basis and a deoxidize strategy set up administrative procedures develop the design in some detail prepare tender documentsWhereas it turned out that ASOs strong and robust des ign concept was safely carried through this whole design process with only very few and insignificant modifications. mad documents were issued for proposals from both semi-final winners- ASO and LC in December 1994, for two contracts for each one for the approach spans, and the other for the cable-stayed spans. The tenders were returned in June 1995, and after the evaluation, the single contract was signed with Sundlink affirmers in November 1995 for the whole of ASO Groups two-level design for the bridge.The other two main contracts one for Dredging and replenishment and one for the Tunnel had been let during the summer, and several coast-to-coast contracts were let during 1997-98 for the railway and for various installations such as SCADA / traffic control, communications, toll system and the terminal area.Design and Construct Contract StrategyThe possessor had early decided to let the contracts as design-and-construct contracts, but modified so as to safeguard the abstract designs that had been prepared. In essence the contracts were for detailed design and construction. As we have stress that such a Design Construction contract allowed avoiding any possible incompatibilities caused by different designer and constructor so that Owner were able to minimize the risks in this aspect.According to the contract documents, we can clearly lay the principles behind the Owners contract strategy which include Detailed design-and-build A cytosine years service life Application of well-known technology operate and documentation of quality Division of risks attributable to ground and weather conditions and obtaining permits.The contract documents were written expressly for the project, and defined the Owners requirements regarding function, aesthetics, safety, and environmental protection. Everything required to fulfill those requirements was included in the Contractors scope of work, with only specified duties on the Owner. The Contractor was responsible for the detailed design as well as for the construction of the work, and was given considerable license regarding the means and methods of doing his work which is also a factor key for the success of this mega project.In essence the Owner specified what the Contractor should achieve, and the Contractor determined how to achieve it. The Contractor was responsible for supervising his own work and for providing documentary evidence that he had done so and that the quality of the work he had done was of the standard required by the Contract.The Owner monitored the Contractors performance but this did not relieve the Contractor of his obligations under the contract. This contract strategy led to several special documents being included in the tender documents issued to the bidders, in particular definition drawings, an illustrative design, reference conditions, and quality system requirements. The definition drawings described the design features, geometry, and materials that should be ret ained in the Contractors design, and at the same time defined the limits within which he had the freedom to choose. The illustrative design showed the bidders, for information only, a comprehensive design that effectuate the Owners requirements.Risk AssessmentSo as to minimize the possible risks could ever take place during the construction phase, the Owner assigned ASO as the developer of the operating(a) Risk Assessment of the entire resund link. But since ASO itself was involved in it, the process would benefit from the contribution of external reviewers, so Professor Tendrup Pedersen from the Danish expert University was appointed to review the marine aspects and Arup to review the remainder. As far as we know, it is the first time such a comprehensive risk compendium has been undertaken during the design of a major fixed link.A fully quantified risk assessment of the human safety and traffic delay risks was carried out for a comprehensive list of hazards fire explosion tr ain collisions and derailments road accidents ship collisions and groundings aircraft collisions toxic spillages environmental loads beyond design basis.Initially, the assessment assay solely to identity the risks beyond those of typical stretches of motorway and railway on mainland Denmark or Sweden. However, it soon became obvious that this approach could be improved by considering total risks and being able to compare the Links risks with international risk acceptance criteria. We found out that the risk assessment was carried out along with the design process and influenced several design decisions, the most significant being the size of the bridge pier foundations to withstand ship impact, the realignment of the main fare channel to reduce groundings, and the provision of passive fire protection on the tunnel walls and ceilings.

Martians Go Home! :: essays research papers

Martians Go Home ... alone take me with you (dissahc)undefinedMore...CloseCloseundefinedSHORT LIST OF MARTIAN CHARACTERS IN THE STAGE WORLD(Venusians, Pans, Lizards and others also included)by Josh NevadaBelow you wait on a list of Martian characters in the "Stage World".Martians Martians in politics and power U.S. Government - Executive BranchDick Cheney (U.S. Vice-President, motive Secretary of Defense)Al Gore (U.S. Vice-President, 1992-2000)Warren Christopher (U.S. Secretary of State, 1993-1996)William Cohen (U.S. Secretary of Defense, Clinton Administration)enthalpy Kissinger (U.S. Secretary of State, Nixon Administration)Anthony Lake (U.S. national security advisor, 1993-1996)Richard Holbrooke (U.S. congresswoman to the U.N.)Frank Keating (Governor of Oklahoma)Andy Marshall (Pentagons troops advisor - Office of Net Assessment)A.B. "Buzzy" Krongard (Executive Director of CIA - CIAs No. 3)Robert Zoellick (U.S. Trade instance) U.S. SenateCraig doubting Thom as (U.S. Senator R-Wyoming)Jim Inhofe (U.S. Senator R-Oklahoma)Richard Shelby (U.S. Senator R-Alabama) fast one Glenn (former U.S. Senator astronaut)Learn to a greater extent about their Committees assignments U.S. House of Representatives Edward R. Royce (U.S. Representative, R-California) Howard "Buck" McKeon (U.S. Representative, R-California) Lois Capps (U.S. Representative D-California) Tom Lantos (U.S. Representative D-California) Jim Leach (U.S. Representative R-Iowa) Jerry Moran (U.S. Representative R-Kansas) Anne Northup (U.S. Representative R-Kentucky) Jo Ann Emerson (U.S. Representative R-Missouri) Kenny Hulshof (U.S. Representative R-Missouri) Michael R. McNulty (U.S. Representative D-New York) Curt Weldon (U.S. Representative R-Pennsylvania) keister Thune (U.S. Representative R-South Dakota) John J. Duncan, Jr. (U.S. Representative R-Tennessee) William Jenkins (U.S. Representative R-Tennessee) Tom Petri (U.S. Representative R-Wisconsin) Learn more about their C ommittees assignments U.S. - BusinessmenMichael Bloomberg (businessman, owner of the Bloomberg conglomerate)Steve Ballmer (CEO, Microsoft) British politiciansTony Blair (UK Prime Minister)Robin mend (UK Foreign Secretary)Martin McGuinness (Northern Irelands Education Minister, ex-IRA)Other countriesVladimir Putin (Russian Prime Minister)Gerhard Schroder (German Prime Minister)The Pope John Paul IIYukio Hatoyama (head of Japans Democratic Party)Hugo Chavez (the President of Venezuela)Leonid Kuchma (the President of Ukraine) Martians in Hollywood (Who said Martians dont combine with entertainment ?) Mel GibsonTom HanksMeg RyanAntonio BanderasJean Claude caravan DammeEd HarrisMichael KeatonBill PaxtonGary SiniseBrendan Fraser (from "The Mummy", "Blast from the past")Goldie HawnEric Stoltz (from "Memphis Belle")Tom Hulce (protagonist of "Amadeus")Milla Jovovich (protagonist of "The fifth part Element")Natassja KinskiCatherine-Zeta JonesUma Thurm anAnnete BenningChristopher WalkenDenzel WashingtonDonald SutherlandPat Morita (Miyagi, the Japanese master in "Karate Kid")Roger MooreHutger Hauer (from "Blade Runner, "Crossworlds")Eric Idle (from British comedy group "Monty Phyton", this instant on Sonys TV show "Suddenly Susan")Malcom McDowell (from "Clockwork Orange", "Cat stack")Ray Walston (Uncle Martin in the classic TV show "My Favorite Martian")James Stewart (protagonist of several Hitchcock movies)

Should Ecstasy be legal? :: essays research papers

Ecstasy, a drug with m either different opinions and views, is very much viewed as a killer, which is a stretch of the truth. The drug is both(prenominal)times theory of as one of the worst things in the world, alone also as the best. Health issues are a problem and there have been some deaths .The deaths though are no way near the number of alcoholic drink or cigarette deaths. How could such a beautiful word be considered such a horrible thing . Ecstasy can kill, but you can die tomorrow by being hit by a car or getting shot, why not fail your life to the fullest. Live everyday as if it were your last, but dont be stupid about it. Ecstasy does not kill a person, thats just the excuse they use for ruining their life or killing themselves.Certain people including doctors and parents have set up and had conferences and meetings to declare other parents and children of the hug drug. A man named Jeff Milgram wrote a article on www.lindesmith.org he said, usually when your child ren would ask you if they could attend a non-alcoholic dance, you would be much than happy to let them attend. But do you really know what they are getting into? Those dances are known as raves and are one of them stilltual(prenominal) and most popular place to shave E .Health hazards range from any where to raise in temperature and faintness to nausea and grinding of the teeth .But act use can result in holes in the brain and even liver damage.Yes ecstasy is used at raves, but not by everyone. Natural ravers (sober ravers), are given a bad rap because their claim raver is automatically connected to ecstasy. Yes many people at raves drop ecstasy but just as many do not. galore(postnominal) people have been permanently effected by ecstasy , but those people say that the drug washed-up their life when in actuality they ruined their own life.A girl named Sarah who was interviewed by channel 6 received life on ecstasy had done ecstasy for 3 years. However, the faulting in her part was that she had done it almost EVERY day. When she had gotten her brain scanned, she had a brain of a 75-year-old woman who had multiple strokes. Sarah at the time was exactly 25, but take into consideration that she more than abused the drug.

Becel Margarine Case Analysis Essay -- Business Marketing Case Becel E

Becel marge Case AnalysisI. decision maker SummaryBecel needs to adjust their promotional efforts to address both a mettle wellnessy and smashing tasting product, while increaseing their target foodstuff to the twenty-five and above demographic. Becels current customers are largely assoil nester households where the customers tend to be affluent with high incomes and over cardinal years of age. By adjusting their promotional efforts to address both a heart healthy and great tasting product, Becel will be able to tinct the needs of the twenty-five and above demographic. Becels strengths involve a fond reputation as a leader in heart health and nutrition education, being the premium priced margarin, and the highest consumer loyalty of any margarine category. Among just about of the weaknesses of Becel are lack of a strong presence in westbound Canada, not positioned as great tasting, and a low advertising awareness. Opportunities include the consideration of health and ta ste when selecting margarine, selling in bulk total to large family households, and increased awareness of health issues. Canola Harvest positioning their margarine as the healthiest and best tasting and offering it at a note price, competitors gaining market share at a faster rate than Becel, and regulations on the margarine category are among the threats facing Becel. Three alternatives were developed to helper solve Becels problem. Run Canada, Run portrays Becel as the margarine that is accommodate towards a heart-healthy lifestyle. Body by Becel conveys how Becel can help you drift off weight and stay healthy. forthwith Were Cooking with Becel demonstrates how Becel can be used in a variety of healthy, day-to-day recipes. Innovative Solutions enlightened recommendation is Now Were Cooking With Becel. This will allow Becel to expand their target market, while promoting their product as heart healthy and great tasting. By implementing this recommendation, Becel will have the opportunity to create a warring advantage and gain market share.II. IntroductionUnilever was formed in 1930 when British soap maker Lever Brothers merged with the Dutch company Margarine Unie. This merger allowed both companies to benefit from many raw materials and resources that they had in general (Kerin and Robertson 600). Unilever Canada is a division of the international Unilever group, headed by two paren... ...BUDGETNow Were Cooking With Becel.Cos Cost of production $2000 X 2 Commercials$4,000.00 Commercial Placement Costs sustenance Network (11months, 14 spy/wk at $232.13 each) $142,992.08 CBC Quebec, (10 months, 10 spots/wk $200) $80,000.00 CBC Western (10 months, 10 spots/week $170 ) $68,000.00 Sponsorship of Cooking Thin television stage (negotiable) $1,000,000.00 Total $1,294,992.08Works CitedCanadian Broadcasting Corporation www.cbc.caChum express mail Mediawww.chumlimited.comNielsens Canadahttp//64.233.161.104/search?q=cache5qd-mM60xAUJwww.digital-adventure.co m/pdf/TVLNielsens_4thQtr_BCAdult.pdf+food+network+canada+rank&hl=enWeight Watchers Canadawww.walmar.comFood Network Canadawww.foodtv.caThe world Fact curbhttp//www.cia.gov/cia/publications/factbook/geos/ca.htmlGeoInformation from these sources as wellhttp//www.hackcanada.com/canadian/other/adbusters.htmlhttp//www.dietfacts.com/html/items/17014.htmhttp//thesoydailyclub.com/Food/becel01072003.asphttp//www.corporatewatch.org.uk/profiles/food_supermarkets/unilever/Unilever-profile.rtf

Buddhism and Ecology :: essays research papers

If in that respect was ever a culture that truly c atomic number 18d for the Earth, it was that of Buddhism. Buddhism it self is much known for allegiance to World ecology. This is explored in the essay, Relational Holism, by David Landis Barnhill, in the book, Deep environmental science and World Religions. The subject of holistic theory is brought to us many times and often acknowledgement of critical views is used to help convey the information. Beginning with a strong statement by Barnhill, Critics of deep ecology have often attacked its holistic views of self and cosmology. For some, holism is both distorted and dangerous because it fails to allege the individuality of beings and recognize the centrality of relations among individuals. (page 79)Most people, especially of the western hemisphere, would like to moot of themselves as individuals and unique. This is interesting in that, many eastern civilizations want the opposite. It is eventide a saying among Japanese, the nail that sticks out is pounded in,The next illustration of holism is brought to us on page 85, In the conventional view, waves are independent, self-existing things. From the perspective of emptiness, however, the waves are recognized as lacking independent existence they are not water in a distinct and temporary form, even so the waves are not separate from the ocean, they are the ocean.Besides emphasizing holism, Barnhill discusses identification, with self and nature. One way of seeing that the holism prized by deep ecologists passel be combined with the relationality emphasized by ecofeministsis to consider the notion of identification.

Gay Rights Essay -- essays research papers

Gay RightsTwo men be paseo down the street very peacefully until they decide to kiss unmatchable a nonher right out in the open. Some people flavor upon this as weird and others look upon it in disgust. Some even generate angry about it. Is on that point a problem with what these men tho did? Should they be left alone or reprimanded for what they ready done? The hump of sprightly rights is very cloudy in our great nation. Most of this is repayable to the problems with the issue, the reasons for controversy, and pros and cons of the issue.     First of all, both sides have too many problems with brave rights for there to be a common ground on the issue. The biggest problem I find with the whole thing is the problem is not just fought by words, but also by physical means. There have been absolute man beatings across the United States. One instance took place on November 17, 2001. Police said the 42-year-old Vancouver man, whose injuries indicate he wa s beaten several time with a baseball bat, might have been the victim of a detest crime (HateWatch.org). Even though the number of hate crimes has gone down, a poll was taken and Nearly 4 out of every 10 homosexuals polled said they fear that anti-gay violence will be directed against them personally, and 32 percent said theyve been physically attacked because they are homosexual. (HateWatch.org). On the other hand, existence gay goes against the beliefs and values of some Christian churches. As stated in the bible Do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived. neither fornicators, nor idolaters, nor adulterers, nor homosexuals, nor sodomites, nor thieves, nor covetous, nor drunkards, nor revilers, nor extortioners will inherit the kingdom of God (Corinthians 69-10). Or other passage If a man lies with a male as he lies with a woman, both of them have committed an abomination. They shall surely be entrap to death. Their blood shall be upon them." (Leviticus 2013). With gays not backing down and ghostly people not backing down, this situation will have a difficult time being resolved anytime soon.      Secondly there are many issues that do not help the problem at all, so creating controversy around the situation. The first problem is the issue of gay marriage. either in favor believe that a gay couple should have the right to get marri... ...N. Equality practice urbane unions and the future of gay rights. saucy York Routledge, 2002.Gallagher, John. Perfect enemies the battle between the religious right and the gay Movement. Lanham Md. Madison Books, 2001.Gil, Tony. Personal Interview. 4 Dec. 2002.Harris, Brandon. Personal Interview. 4 Dec. 2002.Kranz, Rachel. Gay Rights. New York Facts on File, 2000.Minton, Henry L. Departing from deviance a history of homosexual rights and emancipatory apprehension in America. Chicago University of Chicago Press, 2002.Nomad. Ex-Gay Nomad. 4 February 2002 < http//members.aol.com/exgaynomad>.Richards, David A. J. Identity and the case for gay rights race, gender, religion as Analogies. Chicago, Illinois University of Chicago Press, 1999.Silverman, Bryan. Personal Interview. 4 Dec. 2002.Stein, Arlene. The stranger bordering door the story of a small communitys battle over sex, faith, and civil rights. Boston Beacon Press, 2001.Thomas, Laurence. Sexual orientation and human rights. Lanham, Md. Rowman & Littlefield, 1999Thompson, Andrea. pediatric medicine Endorse Gay Adoption. NBC News and News Services <http//www.msnbc.com/news>.

My Dream of Becoming a Veterinarian Essay -- Admissions Essays

My Dream of Becoming a VeterinarianAs far cover version as diffuse can remember she has endlessly dreamed of becoming a veterinarian. It all started when cut throughs parents gave her, Samson, Doberman pinscher pup as her first pet. They grew up to become best friends. At period 12, her best friend had developed a tumor on his chest. It devastated Dawn that she could do nonhing for her friend. She had no way of fostering him. This was just champion of the signs that everything she had felt in her heart was meant to be. For her, to become a veterinarian, so she could help animals. While in high school, she volunteered in vets component part so she could be closer to animals. After high school, she had planned on going to college to follow her dream. However, life had other plans for her, she discovered she was pregnant. Following her dreams had to go on the back burner for now. Dawn tried to find a occupation that would support her & her son. All she could find was minimum w eon jobs with crazy hours. Therefore, she went to a local college & signed up for classes, she was going to major in write up. She was secure at math in high school she thought that Accounting would be a great job. It was not her dream job tho in the end, Accounting would pay the bills. At the end of her first course of study of college, she discovered she was again pregnant with her southward son. After the birth of her second son, she was involved in an abusive relationship with the father of her son. Dawn took term off from school to get her life in order if not for her for her children. After getting her life in order, she graduated from college with an Associates Degree in Accounting. After getting her degree, she worked several jobs such as an Accounts Payable Clerk, an administrative Assistant, an Offic... ...ght thing. Soon, she started believing herself. She decided she was going to take to heart the same schools she had planned to attend back in high school, Moreh ead State University & Auburn University. Dawn started to mistrust herself again. How could she make in a school with people ten eld younger than her? What would they think of her going back to school at her age especially for what she wanted to do? How will she ever make it? However, Dawn world the determined person she is wasnt going to let anything close off her this time. It was now or never plus she wasnt going back to school for them she was going for her & her family. She has to keep her mind heading in the obligation direction. No matter what Dawn feels, she will always be a little bit scared. But you just cannot live by being scared life will fade the way it is supposed to happen you just have to enjoy the ride.

Temporal Becoming and the A- and B- Theories of Time :: Philosophy Philosophical Time Papers

Temporal proper and the A- and B- Theories of Time It is interesting to note that many of Saint Augustines concerns round cadence around 400AD are the same as we have today. For example, Augustine was puzzled about the nature of the distinction between the past, the present and the succeeding(a). He was also pertain about the nature and status of the apparent flow of time. In this shew we will consider a much more recent accession to time that came to the fore in the twentieth century. In 1908 James McTaggart promulgated an article in Mind entitled The Unreality of Time, in which, as the title implies, he argued that there is in reality no such thing as time. Now although this claim was in itself startling, probably what was pull down more significant than McTaggarts arguments was his way of stating them. It was in this paper that McTaggart first displace his now hold waterard distinction between two ways of locution when things happen. In this essay we shall outline thes e ways of describing events and then hold forth the merits and demerits of each, and meet what has become known as the tensed versus tenseless debate on temporal becoming. ane way which we speak, experience and conceive of time is that time is something that flows or passes from the future to the present and from the present to the past. When viewed in this way, events which are present have a special existential status. Whatever may be the case with get word to the reality or unreality of events in the future and the past, events that are in the present exist with a capital E. It can then be postulated that it is the present or now that shifts to even later times. If events in time (or moments of time) are conceived in terms of past, present and future, or by means of the tenses, then they act what McTaggart called the A-series (from which the A-theory of time is derived). This type of change is commonly referred to as temporal becoming, and gives rise to swell up known perpl exities concerning both what does the shifting and the type of shift involved, which we will discuss later. On the former(a) hand, we experience events in time as occurring in succession, one after another, and as simultaneous with other events. When viewed in this way, events stand in various different temporal relations to each other but no one event, or set of events, is singled out as having the property of being present or as occurring now.

Apple History Essay examples -- essays research papers

SymptomsSince its inception, Apple has had major changes at the top of the organization. In, as little as, tenner years four CEOs were giving the position and indeed dismissed because of inabilities to bring the union to profitability and an increase in securities industry share. Apple had no clear business strategy, no statement of committee that could be used as a plan for deciding for which businesses the company should be in and which not. Executives and managers created their own strategies, with each strategy going into assorted directions. Other symptoms include the computer industry in general. Personal computers gain become a commodity and the industry itself has reached a level of maturity. major players in the computer industry have to constantly remain advanced(a) and invest heavily in research and phylogeny to sustain a competitive advantage.In the beginning, of the computer era when face-to-face computers were in development Apple became the industry leader during the mid 1970s. In 1981, IBM produced its first personal computer. During, the time IBM developed and launched its first PC IBM approached Bill Gates to offer an operating system for the companys product. By giving Microsoft come up rights to license the operating system put both IBM and Apple at a disadvantage while establishing Microsoft as the dominant leader in the software industry. Apple also faces aggressive competition in the ironware sector. The inability to react to competitors aggressive strategies such...

The Power of Solar Energy Essay -- Natural Resources Economics Essays

The Power of solar Energy In todays world, the growth of heftiness demands is exploding. more of the button sources that supply society with power currently run on non-renewable resources much(prenominal) as oil and coal. These resources also defile our environment. Other resources such as hydro and wind power are not as authoritative as they fluctuate in availability due to environmental conditions. It is measurable to investigate alternative resources of energy as the current forms and output allow for not sustain the world at the current increase in societal demands. One viable and almost unlimited source of energy is the sunlight. solar panels make use of the suns light hitting earth everyday and convert it to a usable form of energy and have the potential to fulfill the worlds energy needs.So, what is solar Energy and where can one find it?Energy from the sun has peachy potential for future use as earths principal(a) source for power. Solar Energy is radiant ener gy produced in the sun as a result of nuclear fusion. It is transmitted to the earth in portions of energy called photons, which interact with the earths atmosphere and surface. The attractions of solar energy are many. In a monetary sense, solar energy costs nothing it is unaffixed for the taking and will not run out for billions of years. It doesnt pollute or some otherwise damage the environment. It creates no dangerous waste products such as plutonium. The extremely positive side of solar energy makes it manifest that it is a very good candidate to be earths future energy source. There are several ways in which solar energy can be converted to other forms of energy. Photosynthesis and Biomass bestow a large role in converting solar energy into other forms of energy. Solar ener... ... York Harper and Row Publishers, 1977.Howstuffworks <http//science.howstuffworks.com/solar-cell1.htmKnight, David C. Harnessing the Sun The Story of Solar Energy. novel York Willia m Morrow and Company, 1976.McKinney, Michael and Schoch, Robert. Environmental Science Systems and Solutions. Jones and Bartlett Publishers, Sudbury, MA 2003.Microsoft Bookshelf 98. CD-ROM. Redmond Wa Microsoft, 1998.2 Microsofts Encarta 98. CD- ROM. Redmond Wa Microsoft, 1998.1 Quinn, Neil. Photograph credit.Scientific America. Energy for Planet Earth. New York W.H. Freeman and Company, 1990.Solar Energy. Grolier Multimedia Encyclopedia, Third Ed. 1999.What are solar panels < http//www.qrg.nwu.edu/projects/vss/docs/Power/Interesting cerebrateCool Solar Energy Facts <http//www.solarbuzz.com/Consumer/FastFacts.htm

feminaw Edna Pontellier’s Predicament in Kate Chopins The Awakening :: Chopin Awakening Essays

Ednas Predicament in The Awakening Dr. Mandelet, speaking much as a wise, older man than as a medical exam authority, seems to understand Ednas predicament. When Mr. Pontellier asks for his advice concerning the strange behaviour of his wife, the doctor immediately wonders, Is there around(prenominal) man in the case? (950). While Edna thinks she is expressing her independent rights, Dr. Mandelet knows her heart is unflurried tied to the need for a man in her life, and to an uncontrolled ledger entry to call forthual passion. After her self-proclaimed release from her husbands narrow world of prescribed sexual urge roles, Edna begins to act spontaneously, without considering, as Leonce would wish, what people would say (977). During a visit to white perch Reisz, she boldly displays her new attitude, refusing the more modest hot chocolate in favor of a mans drink I entrust take some brandy, said Edna, shivering as she removed her gloves and overshoes. She drank the liquor fr om the glass as a man would have done. Then flinging herself upon the uncomfortable sofa she said, Mademoiselle, I am going to move away from my house on Esplanade Street. (962) However, she will be moving just two steps away (962), she admits, betraying the fact that her womens liberationist step forward will be hindered by at to the lowest degree two steps back. Her new assertiveness will not be enough to shield her from the difficulties of her changing life. Although she expresses herself to Robert in what she deems an unwomanly style (990), she is allay a victim of societal conditioning, wanting to surrender her identity to another(prenominal) person. Cristina Giorcelli writes that Transitional states are inevitably states of inner and outer ambiguity. In her gather up for her true self, Edna loses, or enhances with the addition of the opposite ones, her original gender connotations and affectionate attributes (121). Such a reading, however, risks simplifying the story in i ts attempt to clarify on the dot that which is ambiguous. Although Giorcelli agrees that the storys message is blurred, she seems to contradict herself when she argues that, Through her androgyny Edna succeeds in achieving the wholeness of a composite unity, both integral and versatile, both necessary and free. Triumphing over sex and role differentiations ontologically implies sub- jugating that which substantiates but curtails, and ethically it entails mastering the grim unilaterality of responsibility. The bourgeois crisis that Edna endures--the contrast between duty toward others and right toward herself-- .

McMurphy as Christ in Ken Keseys One Flew Over the Cuckoos Nest :: One Flew Over Cuckoos Nest

McMurphy as Christ in One Flew Over The Cuckoos Nest   In One Flew Over The Cuckoos Nest, McMurphy is successfully perceived as a heroic Christ foretell. Kesey uses foreshadowing and images, the sportfishing trip, actions and feelings of other point of references to develop this character.   Foreshadowing clues and images are used to contribute to McMurphy as a figure of Christ. In the beginning of the novel McMurphy is baptized with a shower before entering the ward. The reader is also introduced to Ellis, a character who spends the entire novel in a cross position nailed against the wall, weaponry out, (page 20). Another clue to McMurphys developing character is presented during the electroshock therapy. McMurphy willingly lies big money on a cross shaped table, ending up in the same position Ellis foreshadowed. McMurphy also asks for his crown of thorns. Before the therapy a schizophrenic patient approaches him and says I wash my hands of the whole deal, a s Pontius Pilate said to Jesus before sentencing him to death. Jesus was also friends with a disparage named Mary, incisively like McMurphy was friends with prostitutes.   The developwork forcet of McMurphy as a Christ figure deepends, when he leads the patients on a fishing trip. McMurphy takes the twelve of us patients towards the ocean, (page 203) just like Jesus 12 disciples, to test and strengthen their faith in him and seat them. Fish have also been an important religious Christian symbol, as the fishing trip is an important symbol of the novel. When the trip is over, the Chief describes the understanding of change that most of the patients had and even claims that they werent the same bunch of weak-knees from a sanitarium anymore. (Page 215). This really shows the way McMurphy is starting to guide and lead the patients, just as Jesus lead his disciples.   Finally the actions and feelings of the other characters successfully shows the development of M cMurphy as a Christ figure and hero. Clearly smiliarities can be emaciated between McMurphy and Jesus healing. Jesus, made blind men see and mute men speak. McMurphy is the one who prompted the Chief to speak for the first time in years, when he says Thank-you. (Page 184) and eventually, McMurphy heals Chief of his deafness and dumbness.

Gods of Management :: GCSE Business Marketing Coursework

Gods of ManagementThe germ, in the Gods of Management, attempts to classify quartet distinct management subtletys that exist within all organizations. The author encourage uses the ancient Greek gods to symbolize these management finishings or philosophies. There are four-spot types of management cultures or philosophies present within all organizations. The four cultures are the club (genus Zeus), role (Apollo), task (Athena), and existential (Dionysus) cultures.The first culture the author discusses is the club or Zeus culture. The author uses a wanderer web to deliver the club culture. The lines radiating out from the center catch up with divisions of work based on functions or products (Handy p. 14). The most important lines however are the encircling lines, the ones that surround the spider in the middle, for these are the lines of magnate and influence, losing importance as they go farther from the center. The relationship with the spider matters more in t his culture than does any formal title or aim description (Handy p.14). The author also maintains that this type of culture is excellent for look sharp of decisions (Handy p. 15). However, the author also informs the reader that because of its speed, quality is dependent upon Zeus and his inner circle. This results in an emphasis being placed upon the selection and chronological sequence of Zeus. The club culture achieves its speed through empathy. This in turn leads to rattling little documentation within the organization and face to face meetings mingled with Zeus and his subordinates or contacts. Furthermore, this culture is dependent upon networks of friendships, old boys, and comrades (Hardy p.16). Because of the high train of trust, the author asserts that this type of organization is cheap to operate. The only costs incurred in this type of organization are those of phone and travel expenses. In essence, these types of organizations range the individual, give him or her free rein, and reward their efforts.The second type of culture that the author discusses is the role or Apollo culture. This type of culture bases its approach on the definition of the role or the job to be done. The symbol the author uses to represent this type of culture is a Greek temple. The pillars of the temple represent the functions and divisions in an organization. The pillars are joined managerially only at the top, the pediment, where the heads of the functions and divisions join unitedly to form the board,