Friday, January 31, 2020

The Battle of the Sexes in Christianity and Islam Essay Example for Free

The Battle of the Sexes in Christianity and Islam Essay We can observe the differences in marriage bonds between different religions such as a Christian marriage and a Muslim marriage in the passage â€Å"The Battle of the Sexes in Christianity and Islam†. In the Christian faith their religion considers women to be the origin of obedience. It is quoted in the text â€Å"Wives, be subject to your husbands because when harmony prevails, the children are raised well, the household is kept in order†¦ and great benefits, both for families and for states results†¦Ã¢â‚¬  (180). It is shown in this passage wives are the main cause for having their family kept in order although they could not do this independently without their husbands. When it is said â€Å"husband and wife are one flesh† this refers to a Christian marriage of a husband and wife as they are devoted towards one another in the act of love. In the Christian marriage they are deemed equivalent to each other. According to the text it is quoted that â€Å"one’s partner for life, the mother of one’s children, the source of one’s every joy, should never be fettered with fear and threats, but with love and patience†¦Ã¢â‚¬  another quote towards a husband figure states† let no wife say any hurtful thing; she is her husbands body, and it is not for her to dictate to her head, but rather to submit and to obey†(180). Through this Christian bond the husband and wife should be submissive to each other by treating each other with respect. As quoted from personal religion notes â€Å"two shall become one. One man and one woman are united under God in the holy sacrament of Matrimony. † With this being stated the marriage bond for Christians verifies a husband and wife to be cohesive as one individual. In Islam spouses are perceived quite differently. According to the passage it is quoted â€Å"do not burden your wives with things beyond their capacity, and observe God’s exhortations relating to your wives, for they are like slaves in your hands† (181). This quote has stated in a Muslim marriage their bonds are quite similar to slavery. The woman is a slave, but should not be harmed, overworked, or treated as low as one. Dissimilar from a Christian marriage spouses are united as one, in a Muslim marriage the husband is somewhat superior to the wife. Men could use violence to reveal their supremacy towards their wife, although the husband is only allowed to use this violence as a final act, while in many cases this is used right away.

Thursday, January 23, 2020

Female Deception in Hippolytus: The Ruin of Men Essay examples -- Gree

Female Deception in Hippolytus: The Ruin of Men Works Cited Missing In Ancient Greece, deceit was considered to be part of a woman's nature and an inherent female characteristic. It was generally believed that a good woman was the result of the careful cultivation of her morals by her guardians, and if left to her own devices, a woman was apt to be wicked. The deceit of women is a theme that shows up often in Ancient Greek literature, and many Ancient Greek authors portray women as jealous, plotting, deceitful, and vengeful creatures capable of destroying the men affiliated with them. Hippolytus, a tragedy by Euripides, is an excellent example of the Greek notion of the deception of women because it involves the deceit of a goddess as well as two women. In the beginning of the tragedy a very jealous Aphrodite delivers a self-serving justification of her actions as she prepares to punish the virgin Hippolytus. Aphrodite's reason for wanting to castigate Hippolytus is really quite selfish. She is extremely angry with him because he has sworn off physical love and he honors Artemis, the goddess of chastity rather than her, Aphrodite, the goddess of love. Scheming Aphrodite who made Phaedra, Hippolytus' step-mother, Phaedra, fall in love with Hippolytus, decides to reveal Phaedra's love because she knows that if Theseus, Hippolytus' father, discovers Phaedra's secret, "all shall come out," the truth will be revealed, "father shall slay son with curses," and Hippolytus will be ruined (line 43 and line44). As Aphrodite, who appears to be so hateful and cold, plots his demise she vengefully says, "He [Hippolytus] does not know that the doors of death are upon him, ... ...ent son. Although Theseus, unlike Hippolytus who was killed, still has his life, his life is now miserably filled with regret and guilt. The deception of women leads one man to his bitter death and another man to a life filled with remorse. Ultimately, the men's lives are ruined. In Hippolytus, three women, a goddess, a nurse, and a wife, each exemplify the Greek idea of the deceitful woman. Even though two of the women are from different social classes and positions and one of the women is an immortal goddess, they share something in common; none of them can evade their inescapable, natural female inclination toward trickery and deception. All of these women surrender to their cunning, duplicitous sides, and the people who pay the price for their deceitful deeds are the men connected to them whose lives are completely shattered.

Wednesday, January 15, 2020

Intermediate Accounting 14th Chapter 5

Questions 1. The balance sheet provides information about the nature and amounts of investments in enterprise resources, obligations to enterprise creditors, and the owners’ equity in net enterprise resources. That information not only complements information about the components of income, but also contributes to financial reporting by providing a basis for (1) computing rates of return, (2) evaluating the capital structure of the enterprise, and (3) assessing the liquidity and financial flexibility of the enterprise. 2. Solvency refers to the ability of an enterprise to pay its debts as they mature.For example, when a company carries a high level of long-term debt relative to assets, it has lower solvency. Information on long-term obligations, such as long-term debt and notes payable, in comparison to total assets can be used to assess resources that will be needed to meet these fixed obligations (such as interest and principal payments). 3. Financial flexibility is the abil ity of an enterprise to take effective actions to alter the amounts and timing of cash flows so it can respond to unexpected needs and opportunities.An enterprise with a high degree of financial flexibility is better able to survive bad times, to recover from unexpected setbacks, and to take advantage of profitable and unexpected investment opportunities. Generally, the greater the financial flexibility, the lower the risk of enterprise failure. 4. Some situations in which estimates affect amounts reported in the balance sheet include: (a)allowance for doubtful accounts. (b)depreciable lives and estimated salvage values for plant and equipment. (c)warranty returns. d)determining the amount of revenues that should be recorded as unearned. 5. An increase in inventories increases current assets, which is in the numerator of the current ratio. Therefore, inventory increases will increase the current ratio. In general, an increase in the current ratio indicates a company has better liqui dity, since there are more current assets relative to current liabilities. 6. Liquidity describes the amount of time that is expected to elapse until an asset is converted into cash or until a liability has to be paid.The ranking of the assets given in order of liquidity is: (1) (d) Short-term investments. (2) (e) Accounts receivable. (3) (b) Inventory. (4) (c) Buildings. (5) (a) Goodwill. 7. The major limitations of the balance sheet are: (a)The values stated are generally historical and not at fair value. (b)Estimates have to be used in many instances, such as in the determination of collectibility of receivables or finding the approximate useful life of long-term tangible and intangible assets. c)Many items, even though they have financial value to the business, presently are not recorded. One example is the value of a company’s human resources. 8. Some items of value to technology companies such as Intel or IBM are the value of research and development (new products that are being developed but which are not yet marketable), the value of the â€Å"intellectual capital† of its workforce (the ability of the companies’ employees to come up with new ideas and products in the fast changing technology industry), and the value of the company reputation or name brand (e. . , the â€Å"Intel Inside† logo). In most cases, the reasons why the value of these items are not recorded in the balance sheet concern the lack of faithful representation of the estimates of the future cash flows that will be generated by these â€Å"assets† (for all three types) and the ability to control the use of the asset (in the case of employees). Being able to reliably measure the expected future benefits and to control the use of an item are essential elements of the definition of an asset, according to the Conceptual Framework. 9.Classification in financial statements helps users by grouping items with similar characteristics and separating items with different characteristics. Current assets are expected to be converted to cash within one year or one operating cycle, whichever is longer—property, plant and equipment will provide cash inflows over a longer period of time. Thus, separating long-term assets from current assets facilitates computation of useful ratios such as the current ratio. 10. Separate amounts should be reported for accounts receivable and notes receivable.The amounts should be reported gross, and an amount for the allowance for doubtful accounts should be deducted. The amount and nature of any nontrade receivables, and any amounts designated or pledged as collateral, should be clearly identified. 11. No. Available-for-sale securities should be reported as a current asset only if management expects to convert them into cash as needed within one year or the operating cycle, whichever is longer. If available-for-sale securities are not held with this expectation, they should be reported as long-term inves tments. 2. The relationship between current assets and current liabilities is that current liabilities are those obligations that are reasonably expected to be liquidated either through the use of current assets or the creation of other current liabilities. 13. The total selling price of the season tickets is $20,000,000 (10,000 X $2,000). Of this amount, $8,000,000 has been earned by 12/31/12 (16/40 X $20,000,000). The remaining $12,000,000 should be reported as unearned revenue, a current liability in the 12/31/12 balance sheet (24/40 X $20,000,000). 14.Working capital is the excess of total current assets over total current liabilities. This excess is sometimes called net working capital. Working capital represents the net amount of a company’s relatively liquid resources. That is, it is the liquidity buffer available to meet the financial demands of the operating cycle. 15. (a)Shareholders’ Equity. â€Å"Treasury stock (at cost). † (b)Current Assets. Include d in â€Å"Cash. † (c)Investments. â€Å"Land held as an investment. † (d)Investments. â€Å"Sinking fund. † (e)Long-term debt (adjunct account to bonds payable). Unamortized premium on bonds payable. † (f)Intangible Assets. â€Å"Copyrights. † (g)Investments. â€Å"Employees’ pension fund,† with subcaptions of â€Å"Cash† and â€Å"Securities† if desired. (Assumes that the company still owns these assets. ) (h)Shareholders’ Equity. â€Å"Premium on capital stock† or â€Å"Additional paid-in capital. † (i)Investments. Nature of investments should be given together with parenthetical information as follows: â€Å"pledged to secure loans payable to banks. † 16. (a)Allowance for doubtful accounts receivable should be deducted from accounts receivable in current assets. b)Merchandise held on consignment should not appear on the consignee’s balance sheet except possibly as a note to the finan cial statements. (c)Advances received on sales contract are normally a current liability and should be shown as such in the balance sheet. (d)Cash surrender value of life insurance should be shown as a long-term investment. (e)Land should be reported in property, plant, and equipment unless held for investment. (f)Merchandise out on consignment should be shown among current assets under the heading of inventories. (g)Franchises should be itemized in a section for intangible assets. h)Accumulated depreciation of plant and equipment should be deducted from the plant and equipment accounts. (i)Materials in transit should not be shown on the balance sheet of the buyer, if purchased f. o. b. destination. 17. (a)Trade accounts receivable should be stated at their estimated amount collectible, often referred to as net realizable value. The method most generally followed is to deduct from the total accounts receivable the amount of the allowance for doubtful accounts. (b)Land is generally s tated in the balance sheet at cost. (c)Inventories are generally stated at the lower of cost or market. d)Trading securities (consisting of common stock of other companies) are stated at fair value. (e)Prepaid expenses should be stated at cost less the amount apportioned to and written off over the previous accounting periods. 18. Assets are defined as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. If a building is leased under a capital lease, the future economic benefits of using the building are controlled by the lessee (tenant) as the result of a past event (the signing of a lease agreement). 19. Battle is incorrect.Retained earnings is a source of assets, but is not an asset itself. For example, even though the funds obtained from issuing a note payable are invested in the business, the note payable is not reported as an asset. It is a source of assets, but it is reported as a liability because the com pany has an obligation to repay the note in the future. Similarly, even though the earnings are invested in the business, retained earnings is not reported as an asset. It is reported as part of shareholders’ equity because it is, in effect, an investment by owners which increases the ownership interest in the assets of an entity. 20.The notes should appear as long-term liabilities with full disclosure as to their terms. Each year, as the profit is determined, notes of an amount equal to two-thirds of the year’s profits should be transferred from the long-term liabilities to current liabilities until all of the notes have been liquidated. 21. The purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an enterprise during a period. It differs from the balance sheet and the income statement in that it reports the sources and uses of cash by operating, investing, and financing activity classifications.While the income statement and the balance sheet are accrual basis statements, the statement of cash flows is a cash basis statement—noncash items are omitted. 22. The difference between these two amounts may be due to increases in current assets (e. g. , an increase in accounts receivable from a sale on account would result in an increase in revenue and net income but have no effect yet on cash). Similarly a cash payment that results in a decrease in an existing current liability (e. g. , accounts payable would decrease cash provided by operations without affecting net income). 3. The difference between these two amounts could be due to noncash charges that appear in the income statement. Examples of noncash charges are depreciation, depletion, and amortization of intangibles. Expenses recorded but unpaid (e. g. , increase in accounts payable) and collection of previously recorded sales on credit (i. e. , now decreasing accounts receivable) also would cause cash provided by operating activities to exceed net income. 24. Operating activities involve the cash effects of transactions that enter into the determination of net income.Investing activities include making and collecting loans and acquiring and disposing of debt and equity instruments; property, plant, and equipment and intangibles. Financing activities involve liability and owners’ equity items and include obtaining capital from owners and providing them with a return on (dividends) and a return of their investment and borrowing money from creditors and repaying the amounts borrowed. 25. (a)Net income is adjusted downward by deducting $5,000 from $90,000 and reporting cash provided by operating activities as $85,000. (b)The issuance of the preferred stock is a financing activity.The issuance is reported as follows: Cash flows from financing activities Issuance of preferred stock| $1,150,000| (c)| Net income is adjusted as follows:| | | Cash flows from operating activities| | | Net income| $90,000 | | Adjustments to reconcile net income to net cash provided by operating activities:| | | Depreciation expense| 14,000| | Premium amortization| (5,000)| | Net cash provided by operating activities| $99,000| (d)The increase of $20,000 reflects an investing activity. The increase in Land is reported as follows: Cash flows from investing activities:Investment in Land| $(20,000)| 26. The company appears to have good liquidity and reasonable financial flexibility. Its current cash debt coverage ratio is 1. 20, which indicates that it can pay off its current liabilities in a given year from its operation. In addition its cash debt coverage ratio is also good at . 80 which indicates it can pay off approximately 80% of its debt out of current operations 27. Free cash flow = $860,000 – $75,000 – $30,000 = $755,000. 28. Free cash flow is net cash provided by operating activities less capital expenditures and dividends.The purpose of free cash flow analysis is to determine the a mount of discretionary cash flow a company has for purchasing additional investments, retiring its debt, purchasing treasury stock, or simply adding to its liquidity and financial flexibility. 29. Some of the techniques of disclosure for the balance sheet are: (a)Parenthetical explanations. (b)Notes to the financial statements. (c)Cross references and contra items. (d)Supporting schedules. 30. A note entitled â€Å"Summary of Significant Accounting Policies† would indicate the basic accounting principles used by that enterprise.This note should be very useful from a comparative standpoint, since it should be easy to determine whether the company uses the same accounting policies as other companies in the same industry. 31. General debt obligations, lease contracts, pension arrangements and stock option plans are four items for which disclosure is mandatory in the financial statements. The reason for disclosing these contractual situations is that these commitments are of a lo ng-term nature, are often significant in amount, and are very important to the company’s well-being. 32.The profession has recommended that the use of the word â€Å"surplus† be discontinued in balance sheet presentations of owners’ equity. This term has a connotation outside accounting that is quite different from its meaning in the accounts or in the balance sheet. The use of the terms capital surplus, paid-in surplus, and earned surplus is confusing to the non-accountant and leads to misinterpretation. Brief Exercise 1. Current assets| | | Cash| | $ 30,000| Accounts receivable| $110,000| | Less: Allowance for doubtful accounts| 8,000| 102,000| Inventory| | 290,000| Prepaid insurance| | 9,500| Total current assets| | $431,500|Exercise (a)If the investment in preferred stock is readily marketable and held primarily for sale in the near term to generate income on short-term price differences, then the account should appear as a current asset and be included with trading investments. If, on the other hand, the preferred stock is not a trading security, it should be classified as available-for-sale. Available for sale securities are classified as current or non-current depending upon the circumstances. (b)If the company accounts for the treasury stock on the cost basis, the account should properly be shown as a reduction of total shareholders’ equity. c)Shareholders’ equity. (d)Current liability. (e)Property, plant, and equipment (as a deduction). (f)If an asset in process of construction is being constructed for another party, it is properly classified as an inventory account in the current asset section. This account will be shown net of any billings on the contract. On the other hand, if the asset is being constructed for the use of this particular company, it should be classified as a separate item in the property, plant, and equipment section. (g)Current asset. (h)Current liability. (i)Retained earnings. j)Current asset. ( k)Current liability. 4. GULISTAN INC. | Balance Sheet| December 31, 20XX| Assets| Current assets| | | | Cash| $XXX| | | Less: Cash restricted for plant expansion| XXX| $XXX| | Accounts receivable| XXX| | | Less: Allowance for doubtful accounts| XXX| XXX| | Notes receivable| | XXX| | Receivables—officers| | XXX| | Inventories| | | | Finished goods| XXX| | | Work in process| XXX| | | Raw materials| XXX| XXX| | Total current assets| | | $XXX| | | | | Long-term investments| | | | Preferred stock investments| | XXX| | Land held for future plant site| | XXX| |Cash restricted for plant expansion| | XXX| | Total long-term investments| | | XXX| | | | | Property, plant, and equipment| | | | Buildings| | XXX| | Less: Accum. depreciation— buildings| | XXX| XXX| | | | | Intangible assets| | | | Copyrights| | | XXX| Total assets| | | $XXX| Liabilities and Shareholders’ Equity| Current liabilities| | | | | Salaries and wages payable| | $XXX| | | Notes payable, short-term| | XX X| | | Unearned subscriptions revenue| | XXX| | | Unearned rent revenue| | XXX| | | Total current liabilities| | | | $XXX| | | | | | Long-term debt| | | | |Bonds payable, due in four years| | | $XXX| | Less: Discount on bonds payable| | | (XXX)| XXX| Total liabilities| | | | XXX| | | | | | Stockholders’ equity| | | | | Capital stock:| | | | | Common stock| | XXX| | | Additional paid-in capital:| | | | | Paid in capital in excess of par—common stock| | XXX| | | Total paid-in capital| | | XXX| | Retained earnings| | | XXX| | Total paid-in capital and retained earnings| | | XXX| | Less: Treasury stock, at cost| | | (XXX)| | Total stockholders’ equity| | | | XXX| Total liabilities and stockholders’ quity| | | | $XXX| 7. Current assets| | | | Cash| | $ 92,000*| | Less: Cash restricted for plant expansion| | 50,000| $ 42,000| Equity investments (fair value) (cost, $31,000)| | | 29,000| Accounts receivable (of which $50,000 is pledged as collateral on a bank loa n)| | 161,000| | Less: Allowance for doubtful accounts| | 12,000| 149,000| Interest receivable [($40,000 X 6%) X 8/12]| | | 1,600| Inventory (lower-of-cost (determined using LIFO)-or-market)| | | | Finished goods| | 52,000| | Work-in-process| | 34,000| |Raw materials| | 187,000| 273,000| Total current assets| | | $494,600| 8. a. Dividends payable of $1,900,000 will be reported as a current liability [(1,000,000 – 50,000) X $2. 00] b. Bonds payable of $25,000,000 and interest payable of $2,500,000 ($100,000,000 X 10% X 3/12) will be reported as a current liability. Bonds payable of $75,000,000 will be reported as a long-term liability. c. Customer advances of $17,000,000 will be reported as a current liability ($12,000,000 + $30,000,000 – $25,000,000). 12. VIVALDI CORPORATION| Balance Sheet| December 31, 2012|Assets| Current assets| | | | Cash| | $197,000| | Debt investments| | 153,000| | Accounts receivable| $435,000| | | Less: Allowance for doubtfulaccounts| 25,000| 4 10,000| | Inventory| | 597,000| | Total current assets| | | $1,357,000| | | | | Long-term investments| | | | Debt investments| | 299,000| | Equity investments| | 277,000| | Total long-term investments| | | 576,000| | | | | Property, plant, and equipment| | | | Land| | 260,000| | Buildings| 1,040,000| | | Less: Accum. depreciation| 352,000| 688,000| | Equipment| 600,000| | | Less: Accum. epreciation| 60,000| 540,000| | Total property, plant, and equipment| | | 1,488,000| | | | | Intangible assets| | | | Franchises| | 160,000| | Patents| | 195,000| | Total intangible assets| | | 355,000| Total assets| | | $3,776,000| Liabilities and Stockholders’ Equity| Current liabilities| | | | Accounts payable| | $ 455,000| | Notes payable (short-term)| | 90,000| | Dividends payable| | 136,000| | Accrued liabilities| | 96,000| | Total current liabilities| | | $ 777,000| | | | | Long-term debt| | | | Bonds payable| | 1,000,000| |Notes payable (long-term)| | 900,000| | Total long-term liabili ties| | | 1,900,000| Total liabilities| | | 2,677,000| | | | | Stockholders’ equity| | | | Paid-in capital| | | | Common stock ($5 par)| $1,000,000| | | Paid-in capital in excess of par| 80,000| 1,080,000| | Retained earnings*| | 210,000| | Total paid-in capital and retained earnings| | 1,290,000| | Less: Treasury stock| | 191,000| | Total stockholders’ equity| | | 1,099,000| Total liabilities and stockholders’ equity| | | $3,776,000| | | Sales| | $7,900,000| Investment revenue| | 63,000| Extraordinary gain| | 80,000| Cost of goods sold| | (4,800,000)| Selling expenses| | (2,000,000)| Administrative expenses| | (900,000)| Interest expense| | (211,000)| Net income| | $ 132,000| | | | Beginning retained earnings| | $ 78,000| Net income| | 132,000| Ending retained earnings| | $ 210,000| Or ending retained earnings can be computed as follows: Total stockholders’ equity| | $1,099,000| Add:Treasury stock| | 191,000| Less: Paid-in capital| | 1,080,000| Ending re tained earnings| | $ 210,000|

Monday, January 6, 2020

A Review And Critique The Great Transportation...

A Review and Critique: The Great Transportation Conspiracy Name Institution The Great Transportation Conspiracy According to its slogan â€Å"What’s good for General Motors is good for the country†, Charlie Wilson, the executive suite of GM, held the company with high regards. It was almost certain that whatever decision GM was making in the transportation industry, its sole purpose was to improve the lives of the American citizen. In fact, at a time when the general public was almost entirely dependent on centrally generated electricity for city transportation, decisions coming from GM was to be taken with a lot of enthusiasm. Without doubt therefore, the country turned its transportation policy over to the GM together with its automobile allies. This decision come with its share of consequences. As it was noted, the centrally generated transportation system was relatively clean and very efficient. The trackless trolleys as well as electric buses powered by overhead wires transported the public with ease across the towns. However, with GM taki ng over, there was a brewing conspiracy. That was, to destroy the mass transit and convert the public to reliance on private automobiles, which in fact depended on foreign oil. According to the conspiracy, the GM along with its close allies maneuvered to create a transportation oligopoly for the internal combustion engine. Instead of just relying on sales and popularity, they conspired and also brokeShow MoreRelatedJohn D. Rockefeller as a Robber Baron Essay3605 Words   |  15 Pagesnecessary to enrich themselves at the expense of their competitors. Did John D. 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Sunday, December 29, 2019

The Western And Eastern Traditions Essay - 2396 Words

As a result of their different views on the ontology of the original creation, the Western and Eastern traditions greatly differ in their understandings of the concept of being created in God’s image, as well as their views on the fall and human vocation. As a result, the Western and Eastern tradition hold two very different understandings of the goal and origin of faith and salvation. When comparing and contrasting how Calvin of the Western tradition and Lossky of the Eastern Orthodox tradition understands what it means to be created in God’s image and how sin effects this human vocation, we see the main differences theologically start at the creation in the garden, which in turn affects their views on the Imago Dei, the nature of sin, and the fall. Consequently, they also have vastly different views regarding the reason Jesus came to the earth, and the steps that God had planned for the carrying out his plan of salvation. Western theologians, such as John Calvin, ofte n view the beginning of creation as a perfect, whole, and pristine paradise. In other words, it was mature and complete. The fall was a momentary event of disobedience, a radical change in the course of creation. It is because Adam and Eve ate from the tree of the knowledge of good and evil, as prompted by the serpent in the garden, that humans experienced the fall. Their disobedience to God caused creation to change from the mature, perfect stage it was in to brokenness, sin, and ultimately paradise lost.Show MoreRelatedThe Western And Western Traditions924 Words   |  4 PagesReligions from around the world all have an ultimate goal that they want to achieve within their lifetime, whether it is reaching enlightenment or getting your will in line with God. The following statement claims that the Eastern and Western traditions only have two goals in life and lumps all religions in each region together, â€Å"You Abrahamic faiths are all the same, being religious is an act of will , getting your will in right alignment with God. For us in the East, it is not about will, it isRead MoreWestern and Non Western Divinity 774 Words   |  3 PagesIn more recent years there have been attempts to combine the views and concepts of western and non-western religious philosophies. For example, the Kyoto school of philosophers attempted to combine the phenomenology of Husserl with the insights of Zen Buddhism. Largely, most of the philosophers belonging to this school of thought were heavily influenced by the German philosophers, specifically the works of Kant, Hegel, Nietzsche, and Heidegger. In addition, many engaged their cultural resources toRead MoreEastern and Western Parallels1424 Words   |  6 PagesThroughout time, Westerners have more or less oppressed Eastern culture, creating the west as the metaphysical head of the world. The west’s ethnocentric tendencies, have acted as a suppressant to the spread of non-western thought. Even though Eastern ideolog ies tend to differ greatly from thoughts of the western world, there is some level of unity between the two. Unlike the ecclesiastical influences, seen in the west, Confucianism and Sikhi present thoughts about the individual and humankind’sRead MoreThe Philosophy Of Buddhism : Zen Buddhism855 Words   |  4 Pagesimportant. Thus, it is the goal of both religions to help people break free from the confines of the Self and realise this interconnectivity. The quote shows some of the differences that exist between Eastern Traditions such as Hinduism and Buddhism and the Western Traditions like Christianity. Eastern Traditions believe in the idea of a force which connects all things, but is devoid of personality or a particular identity. Hence, they represent this force in multiple forms and these forms serve as GodheadsRead MoreWorld Religions: Comparative Discussions1010 Words   |  4 Pages What does each tradition have to say about whether a human being has an individual soul? What is the significance of this soul (or lack thereof) in each tradition? The concept of the self is critical to a great many religious traditions. Understanding ones own individual position within the context of the universe helps to drive ones relationship to the divine, to the pedestrian and to ones fellow man. This is the orientation that helps define atman in the Hindu tradition. Here, this layeredRead MoreNew Age Spirituality in the Context of Western Esotericism Essay1251 Words   |  6 Pages In researching for this essay, I encountered certain difficulties with the strict nature of classifying New Age spirituality and Western esotericism. As is the case with so many things in life, this issue is more complex than simple black and white comparisons. While the main purpose of this paper is to argue in favour of the ways in which these two systems are connected, I will be making certain concessions. One of the main problems presented by the study of these systems is how broadly definedRead More Eastern and Western Religions Essay899 Words   |  4 Pages The â€Å"Soul† According to Eastern amp; Western Religions The idea of the soul varies widely in religious tradition. While these variations exist, its basic definition is unvarying. The soul can be described as the ultimate internal principle by which we think, feel, and will, and by which our bodies are animated. The soul is seen as the core principle of life or as the essence of a being 1. Views on the permanence of the soul vary throughout religious tradition as well. While some view it as a mortalRead MoreHistorical Context Of Paul Vi s Decree On Ecumenism1733 Words   |  7 Pagesand West. Regarding the Church in the East, Unitatis Redintergratio explains that the Catholic Church enjoys a special relationship with the Orthodox Church, due to their shared apostolic foundation (UR 14). Unitatis Redintergratio teaches that the Eastern churches should have the autonomy to govern themselves, considering them in full communion with the Catholic Church because they share spiritual, liturgical and theological similarities (UR 15-17). The last few paragraphs of the decree speaks aboutRead MoreCultural Differences between the West and East716 Words   |  3 Pagesit goal to compare Western World, here represented by Europe and the USA, and Eastern World, represented by the Eastern and the Southeastern Asia. While most of the Eastern Asia is heavily traditional because of influence of Confucianism and Taoism, the West is more liberal and atheistic. Because of this, these two cultures parts away in questions of family traditions, family bonds, general respect towards elders, and also the value of education. As mentioned before, tradition has a very strong unshakableRead MoreMajor Differencies Between Eastern and Western Philosophies as the Basis for Adult Education1037 Words   |  5 Pagesthe philosophies of the east and west Western philosophy has its roots in Athens, Rome and Judeo ­Christianity while Eastern philosophy is derived from Confucianism, Taoism and Mahayana Buddhism. As Greek and Latin are to Western civilisation, so classical Chinese is to East Asian civilisation. I will focus on four major differences between Eastern and Western philosophies. 1. Western Individualism and Eastern Collectivism In the Greco‑Roman tradition, the image of Prometheus powerfully illustrates

Saturday, December 21, 2019

Dessert Buffet Marketing Plan - 14068 Words

FINAL REPORT ICBM 503 Marketing Management Topic: My Sweeties (Dessert Buffet Restaurant) Submitted To: Dr.Dissatat Prasertsakul Prepared by: Nicharat Kanjanahaluetai 5338882 Chuchai wongtaweerat 5338888 Araya Gerabun 5338889 Keerati Mahapluerkpong 5338893 Tatchapol Jira-alongkorn 5338904 Khanangrat Rattanadhornchareonchai 5338906 Table of Contents 1. Executive Summary 3 2. Situation Analysis 4 2.1. Market Demographic 4 2.2. Market Demands 5 2.3. Product Life Cycle 6 2.4. SWOT Analysis 9 2.5. Competition and Buying Patterns 10 2.6. Product offering 13 2.7. Keys to success 15 2.8. Critical Issues 15 3. Marketing Strategy 16 3.1. Mission Statement 16 3.2. Vision 16 3.3. Slogan 16 3.4. Target Market 16 3.5. Product Positioning†¦show more content†¦Competitor is one thing to make the business profit decreases. In additional our expected maximum net profit would be almost 900,000 per month. We plan to start our operation in 2012 which would mainly be about construction. The business will begin in 2013. After doing financial analysis and payback calculation, we expect to make profit in the second year of operation. The quantity to break-even point is almost 35,000 people which average price is 210 baht. We also to calculate for fixed asset, rental expense, operating expenses and raw-material cost. We therefore, reach a number of started expenses as almost 9,000,000 baht. My sweeties might need some debt financing in the beginning to start up business. Our business required several positions in order to run the restaurants smoothly, the organizational chart will show all requested workers in this shop. Each position is meaningful and every effort will contribute to the succe ss of the company. As this is a market plan for the new business area in dessert industry, we think that this is a good opportunity for many people who love service business as well as enjoy dessert. This project is feasible and will definitely generate profit and experiences to entrepreneurs. However, deep and detailed analyses are required in further processes. We hope that this report willShow MoreRelatedLittle Tsukiji : The Market Industry Profile Essay1908 Words   |  8 Pagescompetitors in the neighbourhood of Tanjong Pagar. Teppei Japanese restaurant Hanare Cafe Tendon Ginza Itsuki Hokkaido Izakaya Products Sashimi rice bowls, such as Bara-Chirashi. Dining at the bar. Set menu and buffet available. Cafà © style dining. Set menus include Bara-Chirashi. Buffet style means that customers create their own Bara-Chirashi. Specialty in tempura rice bowls. Fresh seafood and meats. Sushi, sashimi and grilled meats Price Medium Medium-High Medium Medium Distribution Dine-in forRead MoreIndia s An Exceptional Subject Resort1420 Words   |  6 Pagesguest need An pleasant knowledge on take back home. . PRODUCT/SERVICES †¢ Great Authentic Food †¢ Vegetarian/Non vegetarian †¢ Private Functions †¢ Subtly Spiced Dishes †¢ Birthdays †¢ Family Occasions WE OFFER †¢ Buffet †¢ Dinner †¢ Takeaway †¢ Kids Menu †¢ Vegetarian †¢ Entertainment for children as well as for elders like Bhangra performance (a traditional dance of India) and also some games for children. LICENSING †¢ BYO †¢ Fully Licensed †¢ Beer –Bottled †¢ Wine †¢ SpiritsRead MoreSakae Sushi Business Plan6612 Words   |  27 PagesEntrepreneurship Sakae Sushi Business Plan By: Lu Mi (12668064) Zhou Ke Jun (12618536) Aditya Nandal (1266) Mayank Bhardwaj (12669440) mayank.bhardwaj@my.jcu.edu.au Executive Summary This report provides an analysis and evaluation of the current and prospective marketing, sales strategy, target customers, productionRead MoreChevalier: Food and Restaurant13293 Words   |  54 Pagesof customers come here to enjoy food like parents with children’s, walkers, joggers and couples. From the last one year chevaliers business in loss because of less customers. The success of any hospitality business depends mainly on its development plans. Business development includes a wide range of activities that create new or changed offerings, organizations process. It enhances sales, improves customer satisfaction, augments quality, diminishes costs and achieves numerous benefits for organizationsRead MorePanera Bread Marketing Mix Proposal Essay9140 Words   |  37 PagesTable of Contents Executive Summary For the past 28 years we have been committed to offering a wide variety of healthy entrà ©e options at the highest quality for a reasonable price, however, we have never offered a selection of healthy option desserts and therefore have decided to launch a new product, the Signature Frozen Yogurt. This product is a secret blend of all-natural ingredients. One of the most important ingredients is real nonfat milk, which has been certified by the National YogurtRead MoreCase 1 Warren Buffet to Case 4 Case Studies in Finance Book1974 Words   |  8 PagesWarren E. Buffett, 2005 Warren E. Buffet, the chairperson and chief executive officer (CEO) of Berkshire Hathaway Inc., announced that MidAmerican Energy Holdings Company wanted to acquire the electric utility PacificCorp. The acquisition of this company had renewed public interest in its sponsor, even though his net worth is about $44 billion and also he and other insiders controlled 41.8% of Berkshire. â€Å"I will keep well over 99% of my net worth in Berkshire† was one of his main fundaments forRead MoreT N T s Ta Go A Dynamite Idea Essay2651 Words   |  11 Pageshard to please consumers and provide home cooked meals that satisfy and satiate the customer. T-N-T’s goal starting up was to do what they love, which just so happened to be cooking good quality food that one could pick up to go. While T-N-T does not plan on franchising their business further than Buena Vista, Virginia. One will see that in the â€Å"B.V. vision† T-N-T has thrived and kept their consumers happy for the pa st four years. T-N-T has given much time and effort into their restaurant and it isRead MoreConference and Banquet Management5543 Words   |  23 Pagesdisposable income. A hospitality unit such as a restaurant, hotel, or even an amusement park consists of multiple groups such as facility maintenance, direct operations (servers, housekeepers, porters, kitchen workers, bartenders, etc.), management, marketing, and human resources. The hospitality industry covers a wide range of organizations offering food service and accommodation. The industry is divided into sectors according to the skill-sets required for the work involved. Sectors include accommodationRead MoreSample of an Internship Report2959 Words   |  12 PagesCalifornian cuisine in a fun and lively setting. Choose from a seemingly endless variety of delectable dishes. Generous servings are piled high on colorful plates. Food is fun at El Fornayo. Internal Promotion Tent Cards with Chef’s recommend. Marketing Objectives Teenagers from 18 to 25 years as well as in the evenings from 35 to 50 years young. FB Architectural Features Display corner at the left hand side by the entrance of the Restaurant . Opening Hours Seven days a week-Lunch from 12.00pmRead MoreBusiness Plan Sakae Sushi8191 Words   |  33 Pages12 1. Production Process 12 2. Cost of Development 13 3. Labour Requirements 14 4. Expenses and Capital Requirements 14 VI. Profile of Management Team Ownership 15 1. Board of Directors / Advisors 15 2. Support Services 18 VII. Financial Plan 19 1. Cashflow Statement 19 2. Balance Sheet 20 3. Income Statement 21 4. Funding Request and Exit Strategy 21 VIII. Risks and Contingency Planning 21 IX. Recommendations 22 X. Appendix 23 Conclusion 24 Reference 25 Business Case Study: Sakae

Friday, December 13, 2019

Wensha vs Yung Case Digest Free Essays

G. R. No. We will write a custom essay sample on Wensha vs Yung Case Digest or any similar topic only for you Order Now 185122 August 16, 2010 WENSHA SPA CENTER, INC. and/or XU ZHI JIE, Petitioners, vs. LORETA T. YUNG, Respondent. A petition for review on certiorari under Rule 45 of the Rules of Court filed by an employer who was charged before the National Labor Relations Commission (NLRC) for dismissing an employee upon the advice of a Feng Shui master. Facts: Wensha Spa Center, Inc. (Wensha) in Quezon City is in the business of sauna bath and massage services. Xu Zhi Jie a. k. a. Pobby Co (Xu) is its president,3 respondent Loreta T. Yung (Loreta) was its administrative manager at the time of her termination from employment. Loreta recounted that on August 10, 2004, she was asked to leave her office because Xu and a Feng Shui master were exploring the premises. Later that day, Xu asked Loreta to go on leave with pay for one month. She did so and returned on September 10, 2004. Upon her return, Xu and his wife asked her to resign from Wensha because, according to the Feng Shui master, her aura did not match that of Xu. Loreta refused but was informed that she could no longer continue working at Wensha. That same afternoon, Loreta went to the NLRC and filed a case for illegal dismissal against Xu and Wensha. Labor Arbiter (LA) Francisco Robles dismissed Loreta’s complaint for lack of merit. He found it more probable that Loreta was dismissed from her employment due to Wensha’s loss of trust and confidence in her. NLRC affirmed in its Resolution,9 citing its observation that Wensha was still considering the proper action to take on the day Loreta left Wensha and filed her complaint. CA reversed the ruling of the NLRC on the ground that it gravely abused its discretion in appreciating the factual bases that led to Loreta’s dismissal. The CA noted that there were irregularities and inconsistencies in Wensha’s position. Issue: Whether or not petitioner Xu Zhi Jie is solidarily liable with Wensha. Ruling: Loreta’s security of tenure is guaranteed by the Constitution and the Labor Code. Under the security of tenure guarantee, a worker can only be terminated from his employment for cause and after due process. The records are bereft of evidence that Loreta was duly informed of the charges against her and that she was given the opportunity to respond to those charges prior to her dismissal. If there were indeed charges against Loreta that Wensha had to investigate, then it should have informed her of those charges and required her to explain her side. Wensha should also have kept records of the investigation conducted while Loreta was on leave. The law requires that two notices be given to an employee prior to a valid termination: the first notice is to inform the employee of the charges against her with a warning that she may be terminated from her employment and giving her reasonable opportunity within which to explain her side, and the second notice is the notice to the employee that upon due consideration of all the circumstances, she is being terminated from her employment. This is a requirement of due process and clearly, Loreta did not receive any of those required notices. Nevertheless, the Court finds merit in the argument of petitioner Xu that the CA erred in ruling that he is solidarily liable with Wensha. Elementary is the rule that a corporation is invested by law with a personality separate and distinct from those of the persons composing it and from that of any other legal entity to which it may be related. â€Å"Mere ownership by a single stockholder or by another corporation of all or nearly all of the capital stock of a corporation is not of itself sufficient ground for disregarding the separate corporate personality. In labor cases, corporate directors and officers may be held solidarily liable with the corporation for the termination of employment only if done with malice or in bad faith. Bad faith does not connote bad judgment or negligence; it imports a dishonest purpose or some moral obliquity and conscious doing of wrong; it means breach of a known duty through some motive or interest or ill will; it partakes of the nature of fraud. In the subject decision, the CA concluded that petitioner Xu and Wensha are jointly and severally liable to Loreta. We have read the decision in its entirety but simply failed to come across any finding of bad faith or malice on the part of Xu. There is, therefore, no justification for such a ruling. To sustain such a finding, there should be an evidence on record that an officer or director acted maliciously or in bad faith in terminating the services of an employee. Moreover, the finding or indication that the dismissal was effected with malice or bad faith should be stated in the decision itself. How to cite Wensha vs Yung Case Digest, Essay examples