Presentation notes Essay Example | Topics and Well Written Essays - 1000 words

Introduction notes - Essay Example In the cost strategy, devaluation is charged in the pay articulation against pay as a cost, and the estimation of the advantage in the wake of deducting deterioration is conveyed to the asset report. In the revaluation technique, any expansion in future estimation of the benefit, is recorded to be decided sheet and is perceived legitimately in value under the head revaluation overflow. On the off chance that the future estimation of an advantage diminishes, at that point the decline is recorded in the salary proclamation as a cost thing. Representing the revaluation strategy is advantageous if the future estimation of the benefits increment since the consideration of revaluation surplus will expand revaluation save, which will build the estimation of value of an organization. Be that as it may, if the future worth is nearly decline it is smarter to consider the cost technique rather than the revaluation strategy for the reason valuation of benefits on a drawn out premise. The motivat ion to this can be clarified with the assistance of a little model given beneath Question: A structure was bought by an organization on first January 2009 at an expense of $100million. The organization gauges the life-time of the advantage for be 50years, and therefore the benefit is to be devalued over 50years. The organization chooses to utilize the revaluation for deciding the estimation of the structures toward the finish of 2015. The estimation of the structure toward the finish of 31st December 2015 was $80 million, as controlled by a productive valuer. Answer: Using the revaluation technique as picked by the organization Value of the structure on first January 2009= $100million Value of the structure on 31st December 2015= $80million Therefore, Accumulated Depreciation= $20million ($100million-$80million). Consequently the incentive at which the benefit is to be conveyed to be determined sheet on 31st December 2015 is $80million. On the off chance that the organization had de cided on the cost technique for devaluation, at that point Value of the structure on first January 2009= $100million Life of the asset= 50years Therefore, Accumulated deterioration toward the finish of 6years on 31st December 2015= $100million/50years * 6Years = $12million. In this way the incentive at which the advantage is to be conveyed to be decided sheet on 31st December 2015 is $88million. Along these lines, from the above model it very well may be inferred that because of the utilization of revaluation strategy, a revaluation loss of $8million was endured which is balanced against the current revaluation hold of the organization. It likewise prompted the expansion in the estimation of devaluation and diminished the estimation of the benefit to be determined sheet. Increment in deterioration will influence the pay antagonistically, as it will prompt a decline of overall gain by $8million which will consequently affect the asset report and will likewise affect the investors. Th inking about the above outline, it is fitting to utilize the cost technique to record the estimation of land and working of Rabbit Limited. Despite the fact that revaluation strategy is considered to give an increasingly precise record as far as part substitution and deterioration, yet it is censured in light of the fact that the measure of devaluation charged on a specific resource contrasts year to year however the advantage gives similar advantages, which make the bookkeeping framework complex and tedious, and some of the time it is said to have odds of control. So as expressed by the executive of Rabbit ltd. that the costs of the estimation of land are very nearly diminishing, so it will be smarter to utilize the

Organisation Study at Mathrubhumi Printing and Publishing Ltd Essay Essay Example

Association Study at Mathrubhumi Printing and Publishing Ltd Essay Example Association Study at Mathrubhumi Printing and Publishing Ltd Essay Paper Association Study at Mathrubhumi Printing and Publishing Ltd Essay Paper Article Topic: Poes Short Stories Section IIntroduction IntroductionAn association is a cultural gathering which circulates endeavors for a corporate end. An association is conceived when individuals join their endeavors for some normal plan. It is a cosmopolitan truth that a man can't help through his requests and need altogether since he needs quality. capacity and assets. So he looks for the collaboration of others who bit closes with him. This association review is completed at Mathrubhumi Printing and Publishing Co. Ltd. Calicut. The association study has been done to procure a worry of the development and activity of the association. Targets OF THE STUDY The central point of the review is to do a general study of the association. * To examine the general open introduction of the organisation* To comprehend and gauge the maps and exercises of arranged segments * To determine a fitting presentation to the existent work situation in today’s competitory condition * To do an in profundity study on grouped approaches. processs and plans * To larn about the varying aspects of the business * To dissect the quality. coming up short. possibilities and hazards of the organization * To comprehend various stocks and their place in the market in footings of course and readership * To comprehend the achievements and the points of the association * To join commonsense involvement in hypothetical develops * To investigate the inside quality and fizzling and outside threats and odds of the association Extent OF THE STUDY The study was planned to gracefully Industrial introduction to the student and extension the spread among hypothesis and example. The review was just secured the couple of areas of Mathrubhumi. Calicut viz. Hr. Showcasing. financesection. Publication. creation area. buy segment. security and clasp keeping up area and was planned simply for a time of one month from third may 2010 to 30th may. The review was mostly directed to comprehend the maps. strategies and processs of various segments of the organization. This arrangement study covers within informations of the segments in which the learner could obtain dish and collaborate with capable officials. Beginnings OF DATA COLLECTION This examination depends on both essential and optional informations gathered from the organization. 1. Essential DATA The essential data is the main manus informations gathered by the examination specialist himself and which is unique in character. The essential data was gotten by: * Direct perception for a time of 30 yearss spent in the association * Data was gathered directly from administrators by direct perception. furthermore, face to stand up to communication with the organization usher. who is a HR official 2. Auxiliary DATA The auxiliary data is a second manus informations gathered from books and different beginnings and this incorporates: * Diaries and magazines* Existing records in the company* Annual studies* Published paperss* Website of Mathrubhumi Printing and Publishing Ltd Restrictions OF THE STUDY * Lack of clasp is a binding factor* It is all the more difficult to secure progressively inside informations from the functionaries as they were occupied in their work * The clasp time of the overview was for 30 yearss which made it difficult to dissect each area in thing * The association did non reveal its total compensation and misfortune or some other measurable informations Part IIIndustry PROFILE Presentation As a foundation of society. essentialness is a department of mass conveying and imparting is an efficacious device of larning. The paper made popular government is conceivable known to man. The area of noteworthiness empowers knowledge to be diffused and open treatment to be led over wide nation. Paper arrives at gigantic open and no other power in open life is so tenaciously in its extent of plea and range as the noteworthiness does. The prompt result of the printing criticalness was to duplicate the finished result and cut the expense of books. In the event that in this way made data accessible to an a lot bigger segment of populace who were of class tidal bore of data of any variety. Libraries could now hive away more noteworthy proportions of data at much lower coastline. The printing essentialness doubtlessly started a â€Å"An data revolution† comparable to the internet today. Printing could and distributed new contemplations quickly and with more prominent effect. Print ing invigorated the proficiency of laic individuals can at last came to hold a profound and perpetual effect on their private lives. Albeit the majority of the soonest book managed otherworldly theme. understudies. man of undertakings. upper and in the middle of classification individuals purchased books everything being equal. Printers react with admonishment. clinical. functional and voyaging manuals. Printing gave better rudimentss than grant and forestalled the more distant corruptnesss of writings through manus replicating by giving all researchers a similar book to work signifier. it made progression in basic grant and logical order quicker and progressively trustworthy. NEWS PAPERS †A Brief History The acknowledgment of gestating a â€Å"newspaper† truly goes to Julius Caesar who in the 59 BC ( approx. ) . begun Acta Diurnal a movement to illuminate the people about import and cultural and political event. where in moving toward occasions were composed on large white sheets and showed in well known open topographic focuses like the â€Å"baths† . The Acta kept residents educated about authoritiesdirts military runs. test and executing. In the eighth century the primary paper showed up as manus composed insight sheets in Beijing. The printing importance. developed by Johann Guten Berg in 1447. introduced the nation of the cutting edge paper. Guten Berg’s machine empowered the free trade of musings and the spread of perception. During this Era. newssheets provided a turning merchandiser classification in German metropoliss by the late fifteenth Century. In 1556. the Venetian Government distributed Notizie Scritte. for which perusers pay a little coin. or on t he other hand Gazette. In the first and half of the seventeenth century. paper started to look as customary and regular distributions. The main present day papers were product of western European states like Germany ( printing connection in 1605 ) . France ( Gazette in 1631 ) . furthermore, Belgium ( Nieuwe as a council journal ) . These periodical comprised predominantly of insight focuses from Europe and now and again incorporate data from America or Asia. They only from time to time secured household issues ; then again English paper concentrate on Gallic paper in the half of the seventeenth century. In 1766. Sweden was the primary state to experience a statute ensuring importance opportunity. Communicate remote detonated on to the media scene in the 1920’s. Papers were established to rethink their capacity as society’s essential data provider like the new media engineerings of today. the advancement of a minimal effort. substitute media starting delivered thunderin g that remote would tumble the paper in print stay a famous and incredible mode for the inclusion and examination of occasions that shape our lives. Orchestrating to the examination of universe relationship of paper. one billion individuals known to mankind read a paper each twenty-four hours. NEWS PAPER IN INDIA Paper in India begins with William Bolts. an ex-worker of the British East India Company who endeavored to get down the first paper in Quite a while in 1776. Jolts needed to pulverize a retreat under the objecting respect of the council of directors of the organization. At that point in 1780 James Augustus Hicky began Bengal Gazette. a two sheet paper that distributed the private existences of the â€Å"sahibs† of the organization. In the paper. Hicky even set out to sum oppressive surges on the senator General and principle justness. for which he was condemned to one twelvemonth jail and fined Rs. 5000 which in the end drove him to penury. These were the first trial stairss of news media in Quite a while. TheMadras errand person was in the southern solid catch of Madras. Richard Johnson. its laminitis was a specialists pressman. Madras got its second paper when. in 1791. Hugh Boyd. who was the manager of the courier quit and established the Hurkaru. Unfortunately for the pape r. it stopped distribution when Boyd went off inside a twelvemonth of its introduction. It was only in 1795 that adversaries to the delivery person developed inside the inception of the Madras periodical followed by the Indian Herald. The last was an approved distribution which prompted the outcast of its laminitis Humphreys. The Madras errand person was assigned as the purveyor of legitimate data in the presidential term. In 1878 the Hindu was established. also, played a basic capacity in propelling the reason for Indian independency from the frontier burden. Its laminitis Kasturi Ranga Lyenger was a lawyer and his kid K Sreenivasan expected editorship of this spearheading paper during the main portion of twentieth century. Some exceptional papers in pre-autonomy India were â€Å"The Times of India† ( 1861 ) . â€Å"pioneer† ( 1878 ) . â€Å"Indian Express† ( 1933 ) and â€Å"Hindustan† ( 1941 ) . contrasted and numerous other creating states the Indian criticalness has prospered since independency. In 2001 India had 45. 974 paper including 5. 346 everyday papers distributed in more than 100 semantic interchanges. The biggest figure of papers were distributed in Hindi ( 20. 589 ) crores followed by English ( 7. 596 ) . Marathi ( 2. 943 ) . Urdu ( 2. 906 ) . Bengali ( 2. 741 ) . Guaja

The Comprehensive Guide on How to Write an Analytical Essay

The Comprehensive Guide on How to Write an Analytical Essay Are you looking to write the best analytical essay? If yes, then here is the best ever guide on how to write an analytical essay. Check it now! What is an Analytical Essay? Summary What is an Analytical Essay?How to write an analytical essayWhat is an Analytical Essay outlineIntroduction of Your Analytical Essay outlineThe Hook from the startThesis statementProve your thesis statementBody of Your Analytical Essay outlineHow to write a conclusion of Analytical EssayTop 5 Steps to Writing an Analytical Essay1: Pick a Topic2: Write a Thesis Statement3: Do Research to Find Your Main Points4: Find Excepts or Evidence to Support Your Analysis5: Put It All TogetherConclusion An analytical essay is a useful technique for communicating important thoughts about a variety of subjects. Analytical writing is required academic writing to show the relationship between pieces of information. Besides, this helps to develop and demonstrate essential skills like analysis, close reading and persuasion, clarity, and exposition. How to write an analytical essay Before writing an analytical essay, you need to explore something and write a piece of writing. An analytical essay is just s synopsis of issues though types of essay you need to surface-level analysis. You would not use strong influential such as essay types; rather, your goals to analyze and strengthen your arguments are clear to readers. What is an Analytical Essay outline Explain methods to create an analytical essay. You should have three main parts, and these three components help to make a great analytical essay outline. IntroductionBodyConclusion Introduction of Your Analytical Essay outline The introduction is including the main reader interested in your analysis. The presentation mainly using three main things that are sentences that explain the thesis statement, hooks, and proves the thesis statement. The Hook from the start The main thing of an introduction that should draw the reader is called a hook. The Hook can exciting and asking for rhetorical queries and provide relevant statements. Thesis statement The thesis statement is essential concepts for an introduction and needs to add a thesis statement in the endpoint of the presentation. Prove your thesis statement You know about to read that provide to claim and leave the reader to knowYou know about the reader how to go to prove the claim and leave the reader to know to intend to analyze instance. The points would be building blocks body paragraphs. Body of Your Analytical Essay outline The body should start within creativity and play within formatting. The analytical essay always including a thesis statement. Including sentences by four sets of claims. Develop an active topic sentenceMake your ClaimProvide evidence from the text to back your claimTie evidence to the topic sentence How to write a conclusion of Analytical Essay You take to build up all your body paragraphs and specified suitable evidence to back your claim. Tied to proof of impressive topic sentences. Furthermore, the conclusion should be briefly restatement for critical points without being a direct duplicate. Top 5 Steps to Writing an Analytical Essay 1: Pick a Topic You can skip this step, if you already have some topic assigned to you.In case you did not have any item assigned, then you must need to analyses and need to decide a topic yourself.Selecting the right topic can mean the difference between analytical essays to research.You may have plenty of time to search for the key points to analyze. 2: Write a Thesis Statement Thesis statement is a crucial factor in an analytical essay.The reader should have the ability to read the thesis and understand.What the entire essay is about and what you will examine.You should also keep in mind that your each of your analytical essay sentences should be related to the thesis. 3: Do Research to Find Your Main Points You should determine the bulk of your analysis.Also, you need to research each of the three-four strongest ones for your essay.You should research essential and relevant content regarding the topic. 4: Find Excepts or Evidence to Support Your Analysis If you are writing a paper about to text of the film, use passages from the primary source of evidence.Writing something else can come from a variety of sources like experiments and regular paperwork. 5: Put It All Together Now time to put all the information together.You can do this by creating an introductory paragraph. You should also end your essay within the thesis. Also keep in mind that the body paragraphs for each of the main points.Evidence is back up your claims within the conclusion. Conclusion The information is a help to solve the problem. There are explain five steps for writing an analytical essay. In addition, here we describe the main outline of an analytical essay. In case you face any issue while writing an analytical essay. You can get the best essay writing help from our experts at nominal charges.

The Comprehensive Security Policy In The Trojan War

Comprehensive Security Policy Introduction A company that experiences a social engineering attack to create or reevaluate its security plan in respect to its email, acceptable use, physical security and incident response plan. Social engineering attacks have been around forever across many different cultures and platforms. The first major social engineering attack happened during the mythological Trojan War. The Greek after a ten-year unsuccessful siege of Troy appeared to leave, and leave behind a huge wooden statue of a horse as a parting gift. The Trojans wheeled in the horse through the gates and proceeded to celebrate their victory not aware that the horse contained Greek soldiers. The soldiers late at night crept out of the†¦show more content†¦Water holing is an attack using malware which allows the attacker to observe websites often visited by a victim and infects those sites with malware. Attacks using whaling the goal of whaling is to trick someone into disclosing organizational or personal information through social engineering, email spoofing and content spoofing efforts. Whaling is typically directed towards the powerful, wealthy and prominent individuals. Pretexting is an attack that the attacker presents their self as someone else in order to obtain private information or data. Attacks using pretexting try to manipulate victims into performing an action that allows an attacker to discover and exploit a weakness inside an organization. Finally, attackers use baiting which is a technique to exploits the victim’s natural curiosity. Baiting relies on the curiosity or greed of the victim and is very similar to phishing attacks. Prevention and Detection The keys to prevention and detection of social engineering attacks should be included in the organizations security policy. Social engineering attacks require the same approach and security posture as another type of attacks on an organizations information and data. The organization must identify its assets, turn up span mail features, clarify the line between work and personal, develop effective access management, and conduct training and awareness ofShow MoreRelatedSecurity Challenges1439 Words   |  6 PagesIn the future of violence, law and security experts detailed the myriad possibilities, challenges, and risks present in the modern world. Consequently, governments, companies, and citizens must rethink their security efforts to protect lives and liberty. 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How Does Juliet Change - Free Essay Example

Sample details Pages: 2 Words: 575 Downloads: 1 Date added: 2017/09/24 Category Advertising Essay Type Argumentative essay Tags: Romeo and Juliet Essay Did you like this example? Romeo and Juliet by William Shakespeare is a play in which my attitude towards one of the main characters changes many times throughout the play. The character who changes is Juliet herself. Shakespeare portrays the changes in Juliet well by use of language, imagery and key speeches. The first time we meet Juliet is when the nurse is reminiscing about Juliet’s childhood. From the nurses recollections of Juliet’s childhood I can gather that she is like a mother figure to her. Lady Capulet, Juliet’s mother, enters and asks Juliet how she feels about marrying a bachelor called Paris. Juliet’s response is, â€Å"Ill look to like, if looking liking move: But no more deep will I endart mine eye than your consent gives† This shows us that Juliet is an obedient and dutiful daughter, as she will go to meet Paris because her parents have asked her to. It shows that she is something of a perfect daughter for her parents. She also seems very polite a nd well mannered towards her mother, almost as if she was a stranger to her. This effectively makes us think that Juliet is a good child who would never disobey her parents. Furthermore, we first see a change in Juliet when she meets Romeo at the Capulet ball. Romeo and his friends attend the mask ball without being invited. This is because it is being held by The Montague’s sworn enemy the Capulets. The masks help them to enter the ball unrecognised. Romeo does not want to dance or take part in any of the partying so he offers to be a torchbearer. This is because he is in love with a girl called Rosaline and his love for her is unrequited. The first conversation between Romeo and Juliet is a shared sonnet. The sonnet is unusual as it is shared mutually and usually the woman would be being adored and is silent as the man talked. Juliet answers back which is abnormal. It shows that she is equal to Romeo in terms of wit and intelligence. â€Å" Romeo: Have not saints lip s holy palmers too? Juliet: Ay pilgrim lips that they must use in prayer. Romeo: O then dear saint, let lips do what hands do They pray; grant thou, lest faith turn to despair† The fact that the sonnet is shared stresses that they will play equal parts in their relationship. Romeo is never the dominant member in the relationship. They will love and suffer together throughout their relationship. We see Juliet changing from the obedient, perfect daughter to an independent young woman who knows how to take care of herself. Moreover, we see further development in Juliet’s character when she is on her private balcony after the first time she meets Romeo. Juliet thinks she is alone but Romeo has climbed the walls of the family home and is listening into her conversation with herself. When Romeo is listening to Juliet thinking out loud he gets to know her true feelings towards him and the fact that she is prepared to give up her name to be with him. When Romeo finally sh ows himself the first thing Juliet wonder is how he got into the garden. He says that as long as Juliet loves him he can overcome any obstacle. He begins his elaborate praise of her again but she makes it clear that she would rather he spoke plainly and honestly. Don’t waste time! Our writers will create an original "How Does Juliet Change" essay for you Create order

Proportion of Work Demands and Level of Education Free Essays

School plays an important role in our life. Many of us will spend more than fifteen years at school in order to get the qualifications that are required to work in a specific field. Of course, those years are broken down into several levels, some of them being more liked than others. We will write a custom essay sample on Proportion of Work Demands and Level of Education or any similar topic only for you Order Now Two important steps that we go through are high school and college. Even though some people would think they are almost similar, yet there are significant differences between them. The cost of high school education is not the same as the cost of college education. Also, some differences apply from an academic point of view. Typically, the social environment also differs from high school to college, a fact that can be related to the question of freedom versus responsibility. It is true to say that college is more expensive than high school. Of course, it provides a higher level of education, but by having so high fees it does not give a chance to them coming from a family with a low income. Also, at college you have to buy your own books whereas in high school you borrow them from the school for a year. As they do for high schools, the government should pay for the books and then borrow them to students, as they do in high schools. Paying for the education you get is expensive, but many people have to pay even more. Many cities do not have colleges, so students who want to get a higher education have to move away to another city where they will be provided the education they need. This often involves paying for an apartment and for food, and sometimes for the bus , which is not, unlike high school, free. As you can see, college is a lot more expensive than high school. However, the cost is not the only think to consider when comparing high school and college, the relation between teachers and students are also different. At high school, they see their students lower than them., not as equals. To tell the truth, it is very hard for high school students to become friends with them because of the fact that they are seen as simple students who have nothing to learn to their teachers. However, at college, it is easy to have a friendly relation with a teacher because their students as equals. As college provides a higher level of education, the amount of work you have to do at home is a lot greater. At high school, where we get a more general education the time spent home doing homework is a lot smaller. This does not mean that you do not work at high school but it does mean that it is easier in that sense. Moreover, a big advantage of college, from an academic point of view, is that you have more choices. You can choose a lot of subjects related or not to your field of studies whereas at high school you cannot. There are also some differences between the social environment of students at high school and students at college. Since college students have more work to do at home, they have a limited freedom out of school and this makes it harder for them to see their friends during the week. However, at high school they have known their friends for a while whereas at college they often have to make new friends, because many of theirs have moved away to another city. This can be really hard for some people, but for other people this is a good opportunity to meet a lot of new people, which means a lot of new experiences to benefit of. Before concluding, it would be important to mention that often college students have a whole new set of responsibilities to deal with. Since many moves away from home, they have to live in an apartment, pay their bills, buy their own food, make their own meals, clean up their apartment themselves, etc. For most of them, this is something new and they have to learn how to deal with it and this normally takes a while. Compared to them, high school students have almost nothing to care about except for school, because they live at home with their parents, who do most of those things for them. It is obvious from what has been said that college and high school both have their advantages and their inconveniences. Attending the former is more expensive than attending the latter. Then, at college, you are considered to be more like adults whereas at high school you are looked upon as simple students of a lower class. Also, high school students do have fewer homework and more free times, but at school they are not really free in many ways. Finally, attending college engages being a lot responsible, because you have a lot of things to care about. As you can see they differ a lot but have at least two things in common: they are both there to give students a good education and they both represent many years they will never forget. How to cite Proportion of Work Demands and Level of Education, Papers

International Encyclopedia of Hospitality Management

Question: Discuss about the International Encyclopedia of Hospitality Management. Answer: Introduction Measuring the accounting elements tends to be a crucial factors when it comes to preparation of financial statement, which fairly tend to keep record of the present economic activity of the accounting entity. Thus, financial statement elements can be easily measured via the different attributes which correspond to the nature of elements and purpose where the elements are incurred by entity (Palea, 2014). Hence, the reliability and relevance of the existing attributes is often measured through key points which includes the measurements of liabilities, available equity assets and other aspects. Regarding the current money related and resulting monetary turmoil, suppositions created have been accusing fair value estimation in budgetary to be the principle purpose for the emergency. Then again, there additionally exist contradicting focuses created in light of this view. Henceforth, in view of the announcement gave, the general thought process of this paper will dissect the financial foundations of fair value and delineate the qualities and shortcomings of reasonable esteem with regards to the bookkeeping reason (Spiceland, 2009). Along these lines, in light of these discoveries, the paper will all in all assess if fair value accounting has a part in the contemporary economic and financial turmoils. Strengths of fair value The conventional bookkeeping framework supports the utilization of sums at which the components of financial explanations were measured at the date of their underlying acknowledgment. Chronicled costs have a few focal points; objectivity and decisive proof are in the first put. They can serve as a judiciousness measure for the insurance of element's loan bosses. Tragically, authentic expenses are not reasonable and important for monetary basic leadership and they fall apart the stewardship capacity of bookkeeping from the perspective of element's proprietors. As a response to those hindrances standard setters lean toward estimation properties in view of current market data and presumptions for setting up the financial articulations by openly capable substances. Reasonable esteem is considered the most valuable market attributes similarly as estimation in financial detailing concerns. The monetary foundation for this statement can be found in Allen (2013). In any case, we ought to hav e in our mind that "reasonable esteem is not panacea and other estimation bases likewise have alluring attributes" (Benston, 2006). Reasonable esteem was picked as a favored arrangement in an endless exchange off amongst unwavering quality and importance of bookkeeping data. Literature review of fair value accounting Georgiou (2012) did the first real examination of fair value accounting. Gulin et al. (2017) portrays plusses and minuses of contemporary sensible respect bookkeeping all the more fundamentally. On the registered level (trailed by administrative bodies for example, IASB and FASB), sensible respect bookkeeping should make data with a more hoisted measure of choice settlement and data noteworthiness of bookkeeping information and in this manner give data that is more helpful to inspectors. In like way, scholars acquire a bigger perspective of a segment's flourishing. Sensible respect takes out the motivations to reason amassed get exchanging and resources securitization and along these lines expands the believability of cash related revealing. Contrariwise, if sensible respect can't be settled unambiguously, sensible respect estimation loses its objectivity. In the event that alluded to show off expenses in component markets are lost, sensible respect can be measured as of late in cont ext of subjective suppositions, and along these lines, may change into a disclosure contraption for optional pay association and control (Mclaney Atrill, 2012). The existence of rivals of fair value bookkeeping (encourage likewise "FVA") trust that financial revealing in light of fair value estimation has revived the money related crisis moreover, fundamentally declined the impact on affected associations. Reasonable esteem accounting is standing up to the criticism especially from the sparing cash portion; e.g. as demonstrated by the CEO of the American Bankers Association (2008): "The issues that exist in today's budgetary markets can be taken after to a broad assortment of segments. One key variable that is viewed as having exacerbated these issues is sensible regard bookkeeping." No enormous shock, that the operators of the affiliations unequivocally hit by the crunch authenticate director protestations to FVA. E.g. Martin Sullivan, AIG CEO, said that "sensible regard bookkeeping had unintended outcomes and required its suspension" (Budgetary circumstances, 2008). The most grounded resistance against sensible regard bookkeeping obviously starts from Wallison (2008) who battles that sensible regard bookkeeping has been the imperative reason behind a surprising reducing in resource values; a remarkable move in unsteadiness among cash related foundations; and the most exceedingly dreadful monetary emergency in the United States since the Great Gloom (Khan, 2010). Additionally, Wallison (2009, pp. 2-3) expect that sensible regard bookkeeping is exceedingly star cycling and ought to be surrendered or if nothing else basically modified recalling the genuine goal to guarantee that cash related elucidations report data on unwavering quality of the substance instead of on its advantage control. A similar comment on virtuoso cycling highlight of sensible regard bookkeeping and the need to change the stamp to-market bookkeeping in light of sensible respect (for the cash related affiliations) was passed on by Bensot (2006) on the other hand by King (Allen , 2013). Last, however not at any rate the Chairman of Federal Reserve Bank Ben Bernanke said that "the need to check resources at "fi re deal" costs had made an unending circle". It is expected that FVA spreads this resurgent sickness among banks (Benston, 2006) and subsequently can incite to a breakdown of the whole saving money structure (Gulin et al, 2017) with conceivable effect to certifiable economy. There exist some supporting points of view furthermore from scholastics, e.g. Abdel-Khalik (2008) examines sensible regard estimation from the reason has stimulated the monetary crisis besides, essentially declined the impact on affected associations. Reasonable esteem accounting is standing up to the input especially from the sparing cash portion; e.g. as showed by the CEO of the American Bankers Association (2008): "The issues that exist in today's budgetary markets can be taken after to a broad assortment of segments. One key variable that is viewed as having exacerbated these issues is sensible regard bookkeeping." No huge astonishment, that the operators of the affiliations unequivocally hit by the crunch verify boss protestations to FVA. E.g. Martin Sullivan, AIG CEO, said that "sensible regard bookkeeping had unintended outcomes and required its suspension" (Budgetary circumstances, 2008). The most grounded resistance against sensible regard bookkeeping clearly starts from Wallison (2008) who battles that sensible regard bookkeeping has been the essential reason behind an amazing lessening in resource values; an extraordinary move in flimsiness among cash related foundations; and the most exceedingly dreadful money related emergency in the United States since the Great Gloom (Khan, 2010). Likewise, Wallison (2009, pp. 2-3) expect that sensible regard bookkeeping is exceedingly star cycling and ought to be surrendered or if nothing else basically adjusted recollecting the genuine target to guarantee that cash related illuminations report data on dependability of the substance instead of on its advantage control. A similar comment on virtuoso cycling highlight of sensible regard bookkeeping and the need to change the stamp to-market bookkeeping in light of sensible respect (for the cash related affiliations) was passed on by Bensot (2006) on the other hand by King (Allen , 2013). Last, however not at any rate the Chairman of Federal Reserve Bank Ben Bernanke said that "the need to check resources at "fi re deal" costs had made a never-ending circle". It is accepted that FVA spreads this resurgent illness among banks (Benston, 2006) and hence can incite to a breakdown of the whole saving money structure (Gulin et al, 2017) with conceivable effect to certifiable economy. with the assessments significantly. References Wallison, P. J. (2008), Fair Value Accounting: A Critique. American Enterprise Institute for Public Policy Research, AEI Outlook Series, July 2008, [on-line],https://www.aei.org/docLib/20080728_23336JulyFSOg.pdf. Abdel-Khalik, R. A. (2008), The Case against Fair Value Accounting. University of Illinois, [on-line], www.aislab.aueb.gr/accfi n/DownLoads/seminars/ATT00007.pdf. Palea, V. (2014). Fair value accounting and its usefulness to financial statement users.Journal of Financial Reporting and Accounting.12, 102-116. Socias Salva, A. (2014).Financial accounting: the basic accounting cycle and the spanish general accounting plan. [Place of publication not identified], Larousse - Ediciones Pira. Spiceland, J. D. (2009).Intermediate accounting. Boston, McGraw-Hill/Irwin. Walton, P. (2013).An executive guide to ifrs: content, costs and benefits to business. Hoboken, N.J., Wiley. Hancock, P., Bazley, M. E., Robinson, P. (2015).Contemporary accounting: a strategic approach for users. Pizam, A. (2013).International encyclopedia of hospitality management. Jean-Franois Casta. (2003).Does fair value accounting provide a better representation of a company?Revue D'conomie Financire (English Ed.). PERSEE. Georgiou, O. (2012).Competing rationalities: UK investors' and analysts' perspectives on fair value accounting. Thesis (Ph.D.)--University of Essex, 2012. Tan, Chyi Woan (Rebecca). (2005).Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting. Mclaney, E. J., Atrill, P. (2012).Accounting: an introduction. Harlow, Financial Times/Prentice Hall. Allen, A. M. (2013).Essays in financial accounting standard setting. Gulin, D., Hladika, M., Mic?in, M. (2017). Application of the Fair Value Concept in Function of Achievement the Objectives of Financial Statement Users. Benston, G. J. (2006). Fair-value accounting: A cautionary tale from Enron.Journal of Accounting and Public Policy.25, 465-484.

Average Salary Guide How Much Do Pharmacists Make

Average Salary Guide How Much Do Pharmacists Make SAT / ACT Prep Online Guides and Tips Thinking about becoming a pharmacist? Or maybe you’re just wondering how much the person filling your prescriptions is making? How much does a pharmacist make? We have all answer all of your questions about pharmacist pay! In this guide, we go over average pharmacist salary overall and in each of the 50 states.To help put these numbers into context, we also explain what factors affect pharmacist salary, why pharmacists make so much, what work they do, and how you can become a pharmacist yourself. What Is the Average Pharmacist Salary? How much does a pharmacist make each year? According to the US Bureau of Labor Statistics, the average pharmacist in the US earned an annual salary of $120,270 in 2016, or about $57.82 an hour. The chart below (from the US Dept of Labor) shows the percentile wage estimates for pharmacists in 2016 so you can get a better idea of the range of pharmacist salaries. Percentile 10% 25% 50% (Median) 75% 90% Annual Wage $87,120 $109,400 $122,230 $138,920 $157,950 There are several factors that determine how much a specific pharmacist makes. Experience: Pharmacists who have worked in the profession longer make more money than pharmacists just starting out, since more experienced pharmacists typically have more responsibilities and expertise. Geographic Location: Some parts of the country have a higher average pharmacist salary than others. We discuss this more in the next section. Employer Type: The type of pharmacy job you have will also affect your pay. Pharmacists at mail-order pharmacies had the lowest annual salary (average salary $7,000) while clinical pharmacists were, on average the highest paid ($128,000). Retail pharmacists generally earn less than pharmacists working in hospitals or other clinical settings. How Much Do Pharmacists Make a Year in Each State? Depending on which part of the country you live in, you might be making more or less than the national pharmacist salary. Below is a chart showing the average annual salary for pharmacists in each of the 50 states, as well as Washington D.C. This data comes from the United States Department of Labor’s Occupational Employment Statistics for 2016. You can use this chart to get a better idea of what the average pharmacist salary is in the state where you live or would like to live. State Average Annual Salary in 2016 Alabama $120,000 Alaska $138,000 Arizona $9,000 Arkansas $7,000 California $136,000 Colorado $8,000 Connecticut $121,000 Delaware $8,000 Florida $8,000 Georgia $6,000 Hawaii $5,000 Idaho $6,000 Illinois $7,000 Indiana $7,000 Iowa $0,000 Kansas $9,000 Kentucky $122,000 Louisiana $3,000 Maine $123,000 Maryland $120,000 Massachusetts $131,000 Michigan $5,000 Minnesota $123,000 Mississippi $121,000 Missouri $121,000 Montana $2,000 Nebraska $109,000 Nevada $123,000 New Hampshire $129,000 New Jersey $7,000 New Mexico $120,000 New York $9,000 North Carolina $121,000 North Dakota $3,000 Ohio $5,000 Oklahoma $121,000 Oregon $123,000 Pennsylvania $4,000 Rhode Island $2,000 South Carolina $123,000 South Dakota $2,000 Tennessee $120,000 Texas $124,000 Utah $3,000 Vermont $128,000 Virginia $9,000 Washington $124,000 Washington D.C. $121,000 West Virginia $8,000 Wisconsin $124,000 Wyoming $6,000 As you can see from the chart, the average annual salary for pharmacists ranges from $109,000 (Nebraska) to $138,000 (Alaska). Differences among states in average pharmacist salaries can be due to multiple factors, including cost of living, demand for pharmacists, and where the pharmacists are employed. Why Are Pharmacist Salaries So High? Now you know that most pharmacists are bringing in six figures a year. Why is pharmacist pay so high? There are three main reasons: Lots of Schooling Required As you’ll see in the next section, you can’t wake up one day and decide to start applying to pharmacist jobs. You’ll need a bachelor’s degree as well as a PharmD degree. For most people, this means eight years of university and graduate-level schooling, and the high level of education required for pharmacists contributes to the high salary. Requires Specialized Knowledge and Attention to Detail To be a pharmacist, you must have a lot of knowledge specific to the field, and you must also have a high attention to detail. Pharmacists spend much of their time preparing and dispensing medication, and if they make a mistake, it can literally affect other people’s lives. Therefore, they must always be careful when they are working. Additionally, many pharmacists are balancing multiple duties and many clients/customers which can cause a hectic work schedule. Because the work pharmacists do is so important, and because they are the only ones who can do it, they have a high average salary. High Demand for Pharmacists Another reason pharmacists make so much is that there is a high demand for pharmacists in many parts of the country. As the population gets older and healthcare expands, more people need the services pharmacists provide, which drives up demand. The number of pharmacists in the country is fairly small, so some employers will often offer higher salaries in order to entice pharmacists to work for them. What Do Pharmacists Do? So, what exactly do pharmacists do? It’s far more than just dispensing pills. A pharmacist’s work depends a lot on the specific field they’re in, although all pharmacist jobs involve understanding the impacts and potential risks of different medications. There are three main types of pharmacists: Retail pharmacists spend a majority of their time processing and filling prescriptions, interacting with customers, and watching for potential side effects and interactions of the drugs they prescribe. Clinical pharmacists typically work in hospitals or other medical settings, and a lot of their duties involve working directly with medical professionals and patients, either by choosing which medications to prescribe for a patient, monitoring patients, and other additional duties. Research pharmacists usually work for drug companies, although they can also work for government agencies or universities. They spend the majority of their time developing new medications and conducting drug studies. How Can You Become a Pharmacist? In order to become a pharmacist and start making the big bucks, it’ll take several years of schooling and hard work. Below are the four main steps you need to complete to become a pharmacist. #1: Take the PCAT To begin your applications and get the ball rolling, you’ll need to take the PCAT (Pharmacy College Admission Test), a standardized test for pharmacy school admissions, and submit your scores as part of your application. Not every pharmacy school requires PCAT scores, but most of them do. #2: Get Admitted to a PharmD Program The next step to becoming a pharmacist is being accepted into a Doctor of Pharmacy (PharmD) program. You’ll need a Bachelor's degree to apply. Most of the time, your degree doesn’t need to be in a specific field, but you’ll need to have certain prerequisite classes (usually two years worth) completed before you’ll be admitted, and you have a better chance of already having taken them if you majored in a science as an undergrad. The prerequisites required vary by program, but often include chemistry, biology, physics, and statistics. It’s also possible to get accepted into an accelerated PharmD program while you’re in high school. In this case, you’ll complete your undergraduate degree and PharmD degree in a total of six years. It’s worth noting though, that these programs are not very common, and they’re very competitive to get into. #3: Complete the PharmD Program It typically takes four years to complete PharmD school, which means most people are in school for eight years to become a pharmacist (four years of undergraduate + four years of PharmD school). A few pharmacy schools do have accelerated programs that allow you to complete PharmD school in three years. Even if you already have a graduate degree, even one in the sciences it’ll likely still take you four years to complete PharmD school since the course requirements are very specific to the program. At PharmD school, you’ll take courses that will teach you everything you need to know about becoming a pharmacist. Many programs also allow you to specialize in a specific area of pharmaceutical sciences such as clinical pharmacology or rural pharmacy services. You’ll also get hands-on experience through internships, rotations, and/or work placements during your time in PharmD school. #4: Get Licensed as a Pharmacist After you’ve completed PharmD school, you still need to get licensed before you can work as a pharmacist. Licenses are issued by individual states, so each state has its own requirements. However, most of them are follow the same basic set of guidelines. In every state, you’ll need to pass the NAPLEX (North American Pharmacist Licensure Examination), and most states require you to pass the Multistate Pharmacy Jurisprudence Exam (MPJE) as well. Your state may also have additional requirements, such as other tests you must pass, a certain number of practical hours you need to complete and/or consenting to a criminal background check. Once you’ve completed all of your state’s requirements, you’re able to begin working as a pharmacist! Review: How Much Do Pharmacists Make, Really? So, how much does a pharmacist make? The average pharmacist salary in the US is $120,270. A pharmacist’s salary depends on multiple factors, such as where they live, the type of pharmacy work they do, and how many years of experience they have. Pharmacists living in different parts of the country have different average salaries. Pharmacist pay is so high because pharmacists must attend fours years of PharmD school in addition to undergrad coursework, the profession requires specific expertise and a variety of skills, and because demand for pharmacists is growing. In order to become a pharmacist, you’ll need to: Have a Bachelor degree Complete the necessary prereqs for the program(s) you’re applying to Take the PCAT Complete (typically four years of) PharmD school Become certified (usually by passing the NAPLEX and MPJE exams)

Free Essays on Ethics Of Social Work

A most unquestionably rewarding career is one in which the well being of others is the main objective. A social worker is a professional whose agenda is working towards the betterment of others’ lives. Somewhat of a caretaker, whose complete and total dedication is for the noble cause of protecting human life and health in a moral and ethical manner. Social workers must cope with many diverse patients who are facing deep, personal calamities. These practitioners are the bearers of ocean-deep private and confidential information, thus carrying an enormous responsibility. The patients are banking on that all information confided with their social workers will remain confidential. All entrusted information is kept private, however, there are times where it is imperative that such classified information will be revealed. Confidentiality is grounded on the rights of privacy, yet nonetheless also on the responsibility to human life and security. Both are exceedingly of great magnitu de and must be weighed individually on a case-by-case scenario using professional training. Human life is and evidently shall remain of the highest priority. If human life is at stake, it is the social worker’s obligation to protect the client or the potential victim. Under such circumstances, a Social Worker is obliged to shelve professional ethics in complete similarly to Judaism, where a religious practice may be suspended in order to save a life. Judaism places life as the highest priority and life therefore, is of highest value. A scenario is painted whereby Shabbat dinner is suddenly disrupted by a call from a patient who is currently standing over a bridge and threatening to end his life unless his Social Worker will come and talk him out of committing such act. Driving on Shabbat is of course, a sin. According to Judaism, the Social Worker should, and must go to the patient in order to save his life. Consequently, keeping Shabbat would not be consider... Free Essays on Ethics Of Social Work Free Essays on Ethics Of Social Work A most unquestionably rewarding career is one in which the well being of others is the main objective. A social worker is a professional whose agenda is working towards the betterment of others’ lives. Somewhat of a caretaker, whose complete and total dedication is for the noble cause of protecting human life and health in a moral and ethical manner. Social workers must cope with many diverse patients who are facing deep, personal calamities. These practitioners are the bearers of ocean-deep private and confidential information, thus carrying an enormous responsibility. The patients are banking on that all information confided with their social workers will remain confidential. All entrusted information is kept private, however, there are times where it is imperative that such classified information will be revealed. Confidentiality is grounded on the rights of privacy, yet nonetheless also on the responsibility to human life and security. Both are exceedingly of great magnitu de and must be weighed individually on a case-by-case scenario using professional training. Human life is and evidently shall remain of the highest priority. If human life is at stake, it is the social worker’s obligation to protect the client or the potential victim. Under such circumstances, a Social Worker is obliged to shelve professional ethics in complete similarly to Judaism, where a religious practice may be suspended in order to save a life. Judaism places life as the highest priority and life therefore, is of highest value. A scenario is painted whereby Shabbat dinner is suddenly disrupted by a call from a patient who is currently standing over a bridge and threatening to end his life unless his Social Worker will come and talk him out of committing such act. Driving on Shabbat is of course, a sin. According to Judaism, the Social Worker should, and must go to the patient in order to save his life. Consequently, keeping Shabbat would not be consider...

A Parole Evidence Rule Essay Example | Topics and Well Written Essays - 500 words

A Parole Evidence Rule - Essay Example Extra information could be created to gain an advantage by one party over the other whether written or oral. It is not professionally advisable to allow parol evidence in the case as evidence (Cheeseman, 2009). Although parol evidence should not be made accessible to the jury, it should be given some consideration.Contracts at times tend to miss situations, which arise later in business and often people make agreements not expressed in the contract. Thus, exceptions already made for the parole evidence should be revised on wider and broader situations. In direct reference to the text, it is important to understand the different meaning evidence would be interpreted into depending on the context. The contexts of words have varied meaning depending on the circumstances under which they are used (Cheeseman, 2009). This would be better. Giving the parole evidence some sort of strength during a contract dispute hearing makes much sense than allowing the jury to see the evidence. Since it was meant not to be seen by the jury and that part should remain as it is (Cheeseman, 2009). It will give the jury a broader perspective of what the situation really is and instead of being sternly directed by an agreement that might have been written ages ago; the jury can make a judgment while relating to the current situation (Cheeseman, 2009). It will be difficult to make decisions as people would come up with words often made up and not part of the conversation between the two parties to use in court. The jury not well versed in the law might actually believe what they are told as they act more on emotions that reality

Marijuana Coursework Example | Topics and Well Written Essays - 1000 words

Marijuana - Coursework Example and the government must take marijuana treatment interventions seriously. What exactly is this drug and how has it become so prevalent, especially among the youth? What are the negative effects of this drug, and the positive effects if there are any? What method of treatment best addresses the condition of those who are addicted to this drug? This paper will attempt to answer these questions and shed light on the identified issues. According to a report quoted by Michael Lyman, 57 percent of adults aged 19-28 have reported using Marijuana in their lifetimes. (2011: 116). It comes from the leaves of the cannabis tops and is dried and smoked from a pipe, as one does a cigarette. If the experts are to be believed, marijuana has several negative effects. An important one is the loss of cell energy leading to cell death, especially when it saturates the cell membrane and blocks the passage of vital nutrients. Another research finding shows that marijuana usage affects the part of the brai n that deals with motivation in general, it has also been found that marijuana is bad for both the mind and the body. Although there is no such thing as a lethal overdose of marijuana, i.e., no one has ever died of ingesting too much (of course, if a marijuana user drives or operates heavy equipment, then the disorientation can cause him to injure himself), its long term effects can seriously impair a user’s health.. Lyman also points out that the toxins and cancer-causing ingredients in the substance leads users to feel the same health issues as those who smoke cigarettes, such as bronchitis, emphysema and bronchial asthma. But aside from that, there are also halluncinations, behavioural changes, apathy, loss of motivation because of the effects to the nervous systems, thus making it worse than cigarettes. He further says that: Some of the effects of marijuana use also include increased heart rate, dryness of the mouth, reddening of the eyes, impaired motor skills and concen tration, and hunger with an increased desire for sweets. Extended use increases risk to the lungs and reproductive system as well as suppression of the immune system. But are there health benefits to marijuana? There are those who argue that marijuana has beneficial effects and can even serve as medical treatment, particularly for glaucoma. According to Kuhn, et. al. (2008: 165), there are reports that those suffering from multiple sclerosis and other disorders having to do with impaired muscle control have responded positively to marijuana treatments. At present, however, the debates are still raging on whether or not marijuana can be made a mainstream drug. The negative effects of addiction still far outweigh the potential medical benefits. In any case, for those illnesses that are said to be curable with marijuana, there are other less-controversial treatment options available. But what are the treatment options available for those who are suffering from marijuana dependence? The most viable treatment option is abstinence and withdrawal, because marijuana is not as addictive as other drugs and those who have grown dependent on it can kick the habit more easily than if they were addicted to drugs such as cocaine or

Real Estate Investment Trusts (REITs) in Singapore

Real Estate Investment Trusts (REITs) in Singapore The issue of high rentals become one of concern for many Singaporeans people, especially small business owners as increasing rental space have been profide more and more strain for SMEs in recent years. SMEs said that REITs have large numbers of commercial property spaces in Singapore, they have a huge market share and REITs able to influence the entire market and increase rental prices for their own profit Shopping malls owned by Real Estate Investment Trusts (REITs) receive higher rents compared with their single-owner and fellow because of REITs got better locations and enhancement work rather than single ownership. It is uncertain because they were REITs owned, instead, it was because of other factors such as good accessibility to MRT stations and other physical assets effect. REITs malls keep on draw interest from both existing tenants and new to market brands. For example, from CMT annual report, a total of 629 leases were renewed with an increase of 6.3% over preceding rental rates contracted three years ago, and when compared to single owner malls, there was big distinction in the rate of rental rising, many smaller company have reported double-digit rent increases this year. Sometimes, single owner malls did not publish non-price issues like lack of transparency about rental price and unfair tenancy agreements. Landlords owned commercial shops would independently increase rentals to the public market rent at each rent renewal or first time leasing. Compared to units rented in an independently owned shopping mall, the rental increases of units rented in a REIT managed mall would be prepared to be more evenly and gently increased than in an independently owned commercial shopping mall. Any increasing in rentals within a REIT’s retail commercial mall, would be equally increased gradually over all the leased units within the mall. Management of units under REIT mall would be sensitive and fair to every tenant under REITs mall. This would refrain from unhappiness amongst neighboring tenants within the same mall. SMEs also said that REITs make use of their dominance in the industry to negotiate rent contracts that consequently increase costs for tenants. They may all have a multiple effect to each other, so even if lease increase simultaneously for REIT owned and other single-owner malls, this could still be define as REITs actually being the price leaders In fact, REITs own only around 20 per cent of malls in Singapore. Small retail shop owner and all landlords are motivated to increase the rental and maximize their return on investment. There was no proof to indicate who the leader, and there was also no evidence to propose that rentals escalated faster after REIT takeover of existing malls. REIT owned malls are not statistically distinct from those of single-owner malls after controlling for factors such as location and asset enhancement initiatives (AEI). Asset enhancement is a continual action to generate value for shoppers, tenants and the community in REITs mall neighborhoods. To increase the value of portfolio, REITs proceeding asset enhancement works have supported REITs asset management strategy associated to tenant mix, customer service and promotional activities by upgrading the layouts, efficiency and facilities of the properties that cover the portfolio. The main objective of REITs asset enhancement projects is to generate a decent retail environment that seduce new retailers, seize the changing needs of consumers and give satisfactory returns for investors. Asset enhancements also authorize REITs to serve to new demand. Besides improved physical attributes, they have been dynamic in attracting traffic and upgrade their offerings, which allow them to gather higher rentals price, for example, fashion retailers such as Uniqlo and HM usually prefer duplexes, so through AEI, they can generate the space for such tenants. REITs have been very motivated and, at the end of the day, the results speak for themselves. Occupancy rates at the malls are generally very high, this runs reverse to the growing perception that rents at the former are rising at a faster speed. By just only comparing between REIT and non-REIT malls, we can easily feel the different atmosphere. Retail atmosphere can be influenced by who manage the mall. â€Å"Atmospherics† contributes to the quality of the retail environment and represents a considerable differentiation aspect as a retailing strategy. Store (or mall) atmosphere has an effect on shoppers’ behavioral responses: cognitive (e.g. beliefs, categorization, symbolic meaning), emotional (e.g. mood, attitude) and physiological (e.g. pain, comfort, etc.). These behavioral responses, in turn, play an important role in shaping shoppers’ approach and avoidance motivation toward the store (or mall) at large. Thus, atmospherics is customarily used by retailers to attract and maintain traffic. Based on that, shoppers use whatever available information cues, such as atmospherics cues, to evaluate unavailable, missing or difficult to evaluate information such as price and quality. Several store-related stu dies were able to demonstrate that shoppers make inferences about quality of merchandise using store atmospheric cues. In a shopping mall context, we can found that the ambient scent (an atmospheric cue) influenced the perception of merchandise quality. In despite of so many complaints, there is plenty of demand for space out there. There are some chain retails which have very strong bargaining power against REITs and some deep-pocket retailers also contribute to rental hiking. It happened because the improved economic conditions, healthy, tourist, arrivals, low unemployment and growing household income have underpinned consumer spending in Singapore Singapore’s retail scene needs major changes for improve themselves to become more attractive to compete with places like Hong Kong and Shanghai. Mall landlords also must adapt to changing consumer trends, for example incorporating lifestyle retail entertainment. Rental hiking may just mean Singapore has been successful in attracting business. Misperception as REITs tend to publish rent increase regularly while non-REIT mall stay under radar. Hence comparatively more transparency of rental rates for REITs properties, which makes REITs an easy target to blame. In the case of Monopolistic /or Oligopolistic property market sectors such as the Industrial property sector, the formation of REITs does result in rise and increases in rents year-on-year. However, this increment in industrial rents are a function of the sale leaseback agreements signed between the Industrial REITs and the Industrialists-Operator-Tenants who are leasing their premises back from the REITs to whom the Industrial premises were sold to. Higher than market rents are usually seen in such cases and their legacy usually lasts for an average tenure of seven(7) years. However, if more REITs are operating in their respective market sectors, such as the Commercial Property Sector, tenants would have a choice of options to move to rentals. Market forces would be able to operate more efficiently in such Competitive Market Sectors. Furthermore, among the malls that are obtained by REITs, there is no evidance to show that the rents in these malls climbed as a result of the acquisition. Even the REITs certainly want to rise the rental price, they should still make sure the retailer’s business is active, taking care not to distract the balance. If the retailers shut down their business, it is not to the REITs’ interest. With many REITS in the commercial sector as well as a even bigger number of other landlords, there is free interaction of market constrain, therefore, tenant able to choose not to continue lease and move to other different mall. This is not to the REITS’ attention so there is a limit how much rental increase that REITs can put. Usually, tenants tend to select REITs-owned malls due to the quality of the assets, which could be the reasons for a higher rental as compared to non-REIT malls.

Modern Life Is Very Different from Life 50 Years Ago

Modern life is very different from life 50 years ago. Some people think the changes in our lives have been very positive while others think they have been more negative. What do you think? Fifty years ago life was simpler and some people think things were better back then. While it is true that life today has some negative aspects, I think the modern lifestyle is better than the way people lived in the past. Some people like my grandparents say there were a number of positive things about life when they were growing up.Firstly, they say the pace of life was slower, so families could spend more time together. Everyone in the family came together for special occasions like weddings and Eid. In addition, my grandparents say that the cost of living was lower when they were young. You could easily live on just a few dirhams a day. Lastly, my grandparents said people were healthier in the past because they ate better food then they do today and they got more exercise. They say that people rarely got sick. P However, modern living has a lot of benefits.First of all, the standard of living is much higher today than it was 50 years ago, so people can afford to live well. Secondly, we have much better facilities now, such as good hospitals, roads and schools. Facilities like these were very poor in the past. Another benefit of life today is that we have access to modern technology. This has improved the way we work and communicate. While it is true that life today is more stressful and we often have less time to relax, I would not want to be living the same life as my grandparents did. I am a modern woman and I want to live a modern life. Modern Life Is Very Different from Life 50 Years Ago Modern life is very different from life 50 years ago. Some people think the changes in our lives have been very positive while others think they have been more negative. What do you think? Fifty years ago life was simpler and some people think things were better back then. While it is true that life today has some negative aspects, I think the modern lifestyle is better than the way people lived in the past. Some people like my grandparents say there were a number of positive things about life when they were growing up.Firstly, they say the pace of life was slower, so families could spend more time together. Everyone in the family came together for special occasions like weddings and Eid. In addition, my grandparents say that the cost of living was lower when they were young. You could easily live on just a few dirhams a day. Lastly, my grandparents said people were healthier in the past because they ate better food then they do today and they got more exercise. They say that people rarely got sick. P However, modern living has a lot of benefits.First of all, the standard of living is much higher today than it was 50 years ago, so people can afford to live well. Secondly, we have much better facilities now, such as good hospitals, roads and schools. Facilities like these were very poor in the past. Another benefit of life today is that we have access to modern technology. This has improved the way we work and communicate. While it is true that life today is more stressful and we often have less time to relax, I would not want to be living the same life as my grandparents did. I am a modern woman and I want to live a modern life.

Batna for Soutwest Airlines and Muse/Transtar Essay

1. Introduction – Know your and their source of power – Analyze By identifying yours and their sources of power. But in order to do this, you need to know what gives one negotiator more power than another. Where is the source of power from, focusing on BATNA and resources. 2. Knowing – exploring a Good BATNA Also known as Best Alternative to reaching a Negotiated Agreement.. An example of a scenario of using BATNA would be, do you need to negotiate at all or do you have other options or alternatives available for you? Question: If this deal cannot be reached, how can I still reach my aim? The less you need to reach, the more powerful you are because you have a good BATNA, because you have other choices than completing the negotiation in question. Example of scenario: When haggling over the price of an item, a vendor may be wiling to lower their price significantly because they know that the other vendors in the market all carry a similar item and roughly at a similar price. Very much the vendors interest is to strike a deal with you at that moment, while you are more than ready to walk away because you have numerous other chances to shop for the item. Therefore leading to, your BATNA, consequently your negotiating power, is improved the less you need to complete the negotiation and the more you can  create other options for reaching your aims. Flipside, the other party’s negotiating power decreases the more they need to make a deal with you because they have fewer options available to them. 3. Access & Mobilization of Resources This would be the second source of negotiating power stems for the ability to access and mobilize resources. Having resources does not equate with being more powerful. Why? Answer: 1.First in context, power is context specific. Example, when you have a bag of candy, and the other person doesn’t, you clearly have more power. Its not the same when both have a bag of candy, therefore context makes all the difference in the world whether a resource has value or not. 2. Actualization, power is non existent if its not possible to express or actualize it. In other words, owning all the materials to build a house might make me more powerful, but if I don’t have the skills or tools to build anything, then my power is reduced because I cannot reach my aim. Therefore power stemming from access to resources is only real power when resources can be mobilized. 4. Collect Information What is their BATNA, what resource is relevant to this particular negotiation and which one do they don’t have access to control? Can they mobilized the resources they possess? What are their restrictions and will they be able to overcome these restrictions? The answers to these types of question will be vital for the next step of formulating a full negotiating strategy. 5. Strategy Development Your goal is to protect your own interest while looking to reach a solution that also meets your interests. Somewhat ironically, as you help empower yourself to meet your interest and by helping them to meet theirs, you are co-empowering them. That is if both parties reach a deal that meets our common interest, then both would be more powerful through the process  because both got what they wanted from negotiations. This means protecting your interest, by increasing your power while accounting for the influence of theirs. This requires skillful use of both protective or defensive measures in order to deflect and re-channel their use of power into an agreement that is mutual benefit. Power Tactics There are a number of tactics to make your negotiating strategy happen: 1. Protect or reveal information at key points while being careful not to reveal anything that would compromise you. 2. Collect information from the other party – Keep it confidential or reveal it at certain key points if it will help advance your mutual interest. 3. Make reaching a deal with you an attractive option while improving your BATNA by developing other avenues to reach your goals. 4. Change the context in favor 5. Increase your resources- ensuring you can mobilize them. Decrease their resources from mobilizing them if they are being used in a manner that is detrimental to reach a mutual acceptable deal. 6. Leverage your resources for maximum effectiveness 7. Be firm and focus: Know your objectives and all available resources to it.

The Representation Of Arnold s Where Are You Going,...

The representation of Arnold Friend in Joyce Carol Oates’ â€Å"Where Are You Going, Where Have You Been?† has often been discussed by scholars. Many, if not most, have come to the conclusion that Friend is an incarnate of Satan himself. While the theory is both founded and legitimate, it is prudent that one examines Friend from different angles as well. This paper will argue that Friend is not only Satan (or a Satanic being), but also a personification of modern-day rape culture. Arnold Friend is the epitome of true evil. Anthony Ellis refers to him as â€Å"ostensibly evil†¦ [†¦], a devil, a satyr, and a psychic projection† (Ellis 55). Indeed, Friend appears to share many traits with Satan. Not only is Friend manipulative and deceptive; he also camouflages his appearance in order to manipulate his victims into obeying his whims. Satan’s disguise, telling of his character, was that of a snake. It could be argued that Satan is the reason behind snakes’ terrible reputation and the reason why one is viewed as a sleazy character when referred to as a snake. By this definition, Friend is indeed a snake. He attempts to manipulate Connie into taking a ride with him, and he makes himself appear younger in order to lure his victim into his trap. He has to hide agitation and anger whenever Connie questions him, which she does multiple times throughout the short story. His attempts to make himself appear to be a gangly, yet charming teenag er are lost on her, forcing Friend to rework hisShow MoreRelated Themes Discussed in Joyce Oates Where Are You Going , Where Have You Been1551 Words   |  7 PagesWhere Are You Going , Where Have You Been by Joyce Oates It is well known that the most awkward and difficult time in one’s life is adolescence. One is faced with the challenges of discovering who one is and what one wants out of life. 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