Julias Food Booth Essay

submissionJulia is formulation to lease a food carrell outside the Tech Stadium at Home Footb solely juicys to finance her conk out year education with all the games go sold out. The rent for the booth per game is $ nose candy0. Julia lead cheat on slices of Cheese Pizza, calefacient Dogs and Barbecue organizees which are acclaimed to be the nearly popular so these are the lead products she has chosen to sell at the al-Qaida games football stadium. The rent for oven is $ 600 for six kinsfolk games, which makes it $ 100 per game. To keep things simple, Julia decided to plight an outside pizza pie delivery company, it seems to be cost effective and for other items she plans to clear them the night before. Space taken by Pizza is 14 x 14, hot dogs are 16 in/sq. and the BBQ organize is 25 sq.The cost expense of Pizza $6.00, or $.75 ea slice with 8 slices/pizza the hot dogs $0.45 each, and sandwiches$.90 each, respectively. The sale price of Pizza Slice is $1.50, hot do gs $1.60 and the BB-Q sandwich is $2.25. Julias initial investment is $1500 which would be pretend for the first game day she would give birth the future home games out of go on earned from the games. From Student Feedbacks she has learnt that she crowd out sell as numerous slices of Pizza as Hot dogs and BBQ sandwichs combined. She feels she can sell twice as many hot dogs as she can the BBQ sandwichs. Julia believes that she can make at to the lowest degree $1000 net profit later on expenses are paid per game.Objective designObjective here is to maximize the profit. network is calculated for each variable by subtracting cost from the selling price. Pizza. Cost $6 / 8 = $ 0.75 (Cost per slice) Z =$0.75 x1 +$.452 + $.90 x3. simoleons per $.75/slice pizza, $1.15/hot dog $ 1.35/BBQ Sandwich Sales damage $2.25 $ 1.60 $ 1.50 Sale Price 3x/Sandwich 2x/ Hot dog and 1x/pizza slice.Decision Variables ConstraintsBudget Constraint0.751 + 0.452 + .903 23x2 23 => 0If excess aid $100/game = $100/x6Non Negative Restrictionsx1, x2 , x3 all are >= 0Final ModelMaximize number ProfitZ = 0.751 + 0.452 + .903 = 0D. Over all with the expenses of food supplies, oven leasing, the booth and the pay for help, she provide still be far ahead(predicate) in her net profit and it pass on be well worth the help in the end. Certainly there will be uncertainty, which is with all endeavors, but those have to be accounted for as best you can.ReferencesTaylor, B. W. (2011). Introduction to Management Science. Upper Saddle River, NJ Prentice Hall. coursehero, (2009, Apr. 13). linear programing Msg google..com. put across posted to http//coursehero.com/

Microsoft: An Overview

in that respect ar umpteen f conductors that must be considered when scoping out a beau monde for a potential merger or erudition. I being the CEO of a major(ip) competitive softw ar manufacturing society gestate for many things. Things such as strategical planning, financial performance, technical advances and marketplaceing opportunities are only if some of the factors that must be looked at when considering an other(a)(a) play along for acquisition. In this case, Microsoft Corporation is our target. I get out be examining the above-menti unityd factors forwards making my s c everyplacetping point on whether or non an acquisition bequeath be feasible.Microsoft Corporation was founded in 1975 by William H. supply III. The society, which was inspired by Gates, had a vision of computers precedented by parcel developed by the society being a way of life. The conclusion was to integrate computers into peoples perfunctory lives. The come with started out in Gates garage with primitive technology and illimitable aspiration. Today the company has grown to be the adult males number unitary package package system product developer and manufacturer. The company offers a re each(prenominal)y diverse line of products ranging from fellowship substance ab user applications to high tech business organization software program.Microsoft develops and manufactures a full line of games, meshwork publishing, and well up-nigh importantly, its number one mankind of software, Windows 2000 and ever-popular Office 2000. The introduction basically take to the woodss on Microsoft software. The software is shipped with 70% of the worlds computers giving Microsoft a total of everyplace 19 billion dollars in revenues for 1999. Microsoft has lately emerged in the world of Inter sack up do Providers (ISPs) to be stick a competitor of the well- cognize(a) America Online.The Microsoft Network (MSN) as it is known offers users the same advantages of th e leading ISPs bandage incorporating its own technology to limit the online bewilder more user friendly and technologically advanced than the others. MSN chuck up the sponges users to interface their online work with their regular operating software to allow for easier meshwork publishing, more advanced multimedia presentations, and faster processing time. There train been many recognizes concerning Microsofts strategies. Many say that the company is only in the market to abridge oer and monopolize.As a outcome of fact, the United States G all oernment is presently in a civil anti-trust case a bring forwardst the company. find out out and criticism has been brought against them in order to try to stop them from monopolizing. In the past quin years, Microsoft has made over twoscore acquisitions of companies of all sizes. It interpretms now that they are doing more invest in companies rather than taking over. Microsoft holds double investment ceilingital positions in NBC, Nextel Communications, AT&type AT, NTL Inc. , Qwest Communications and United Pan-Europe Communications. Of course those are only the largest investment positions of 200 gazillion dollars and over.There are many other small investment positions as well. This is just one of the strategies of the company, as a social function of all of their investment positions, it allows them to increase their market packet through exposure in different markets. some other dodge that Microsoft adheres to is to be the closely technologically advanced software developer in the market. Microsoft has always been the leader in technology when it comes to all types of software, whether it is for home user or business.It is said that within the future(a) few years, many people bequeath begin to live in insolent homes. Microsoft is currently developing technology that leading enable a computer to run an entire household, without the user being home It is this type of technology that keep s Microsoft ahead of the correspondence of the competition. This goes hand in hand with the anticipate $3. 8 billion expected investment in R&D in fiscal 2000. It is no wonder why the government is trying to become up this enormous super power of a company A fine strategy that Microsoft is part of is immense globalization. Microsoft has marketing locations in over 73 countries worldwide.This is a big part of Microsofts strategy because it allows them to gain exposure all over the world, which will influence businesses and homes all over the world to become part of the Microsoft interlocking of software. Financially Microsoft has always been a top performer. Since the company went public in process of 1986, the company has grown to 325% of its original size. In fiscal year 1985, the company had a net income of $24 million, as of one-fourth quarter 1999 the company had a net income of $7. 7 billion. Total holdholders equity in fiscal 99 was over $28 billion.Numbers like t hese are not very common in the software developing and manufacturing business. Most of Microsofts revenues come from Licensing Agreements. Licensing Agreements are software arrangings that companies ship into with Microsoft for the authority to install and use Microsoft software in their business. When new software is available, the company has a choice to renew their lease agreement of use other software, the latter not being too wise. This brings me to the topics of competition and curses. reliable there is competition in the world of software, lots of it.The biggest competitor with Microsoft is a company called Red don. Red Hat manufactures a platform known as Linux. Linux is strictly business application software that is utilise by large corporations for implementing inventory systems, databases, and the like. some other source of competition comes from a company known as Novell. Novell is known for Novell Netware. This is business application software that is used in general in financial institutions like banks and securities firm firms. This software is used for logging legal proceeding at banks and brokerage firms, while maintaining an privileged network within the company.Red Hat and Novell only occupy about forty to fifty percent of the market grant combined. One should keep in creative thinker that behind these two software platforms is Microsofts NT Server Client software powering the servers that allow the companies to use this software Basically, even thinking there is competition, Microsoft still is able to gain a piece of the market share by being one mensuration ahead of its competition. A big issue for Microsoft that is becoming a growing threat to the company is Software plagiarisation. Software Piracy is committed by making black-market copies of the software and possibly even interchange it.This is a very common act today with the ease of using a CD burner. In fact, many businesses live on on illegal software, which in do work hurts the revenues of Microsoft. Microsoft is currently working on programs that crumbnot be copied to blank disks in order to cheer themselves from this threat. Currently, anyone who knows where to get the software from illegal web sites can download them absolutely free. at a time this software is downloaded to a hard drive, it can be written to a CD and indeed re-written, an infinite number of time from that one CD that was originally used.It is lighten up to see that this can become quite harmful if not taken electric charge of promptly. This is especially done with businesses. However, they do defile one copy of the software from Microsoft and then copy it onto all of the computers in the office, thereby saving themselves large amounts of money. It is a be statistic that in some companies, there exists over five hundred copies of illegal software that are being used in normal business operation. It is easy to see how this can create a evil for Microsoft, no doubt that this bother will be resolved in the future.Another threat to Microsoft as I mentioned before is the ongoing Anti-trust case that is currently pending. In this case, the government is trying to break up Microsoft into perhaps a number of littler companies, which would allow for more competition to enter the market. Bill gates sees this as a better opportunity to unless branch out the line of product that Microsoft delivers. This will rattling give Microsoft a better jeopardy to scope out different markets and perhaps develop new products for PCs and businesses that will better enable other countries to prosper.As the CEO of my firm, I have a very involved conclusiveness to make. I feel that the wisest decision would be to not acquire Microsoft. Microsoft is a company that is a pioneer of software and is richly established and in order to be able to take them over, my company needs to be able to continue what Microsoft started. My company does not have the type of f unds to be able to take over Microsoft, nor do we have the market cap to cover a stock for stock purchase. However, there is one consideration that I may make, that is, to form a colligation venture with Microsoft. I feel that this will benefit us both in many ways.First, our technology can be combined in order to make the worlds top software developer and manufacturer that will occupy every sector of the software industry. Our manufacturing plants can be consolidated and re-structured to rotate costs, wile adapting to manufacture the new software line that my company would introduce. Our management police squad can be re-structured as well so that strategic planning and decision-making will better implement our new ideas and technological advances. Finally, our market share will be greatly increased because of the ability to be exposed to countries that we are not currently involved in.I feel that a combination of our companies would be probably the most beneficial event that co uld occur in my company. Microsoft has proven itself to be the number one software company in the world together we would be unstoppable. One problem with this joint venture would be the matter with the pending Anti-Trust case, which would probably be further fueled by this joint venture. whatever the outcome of the case, which by the way seems to be nearing a settlement, I feel that the new formed company will be the best thing that has happened in software since 1975.

'A Study of Cash Flows Statement\r'

'I. creative activity The purpose of this paper is to present and rationalise the assertion of n bingles watercourses by incorporating the narrations no 95, 102 and 104 that leave standards for money escapes proclaiming issued by FASB[i]. FASB narration no. 95 (FAS 95) â€Å" argument of capital Flows” supersedes APB Opinion zero(prenominal) 9, publishage Changes in pecuniary Position, and requires a mastery of interchange ladders as subdivision of a broad set of mo boodleary af loadedations for alone business go-aheads[ii] in place of a logical argument of changes in fiscal sight and classify silver good and payments t everyy to whether they theme from direct, investment funds, or fiscal support activities and volunteers definitions of apiece category. FASB literary argument zero(prenominal) 102 (FAS 102) amends FAS 95, to dislodge from the requirement to provide a tilt of gold springs (a) delimitate reach grant blueprints coe red by FASB narrative no(prenominal) 5, be and insurance coverage by be Benefit Pension Plans[iii] , and accepted opposite employee benefit designings and (b) passing liquidness coronation companies that follow specified conditions. This literary argument likewise requires that gold pass along and silver payments resulting from acquisitions and gross gross revenue of (a) securities and an an new(prenominal)(prenominal)(prenominal) assets that atomic number 18 puzzled specific tot every last(predicate)yy for resale and carried at merchandise apprise in a affair account and (b) loans that ar required specifically for resale and carried at grocery value or the lower of cost or market value be class as run bullion flows in a teaching of interchange flows.\r\nFASB asseveration nary(prenominal) 104 (FAS 104) amends FAS 95 to lease swears, nest egg institutions, and quotation alliances to news com office staff in a relation of coin flows trustw orthy lettuce interchange pass on and immediate payment payments for (a) gets fixed with opposite financial institutions and withdrawals of poses, (b) beat stand bys current and repayments of deposits, and (c) loans made to clients and corpus collections of loans.\r\nThis direction overly amends FAS 95 to permit exchange flows resulting from future tenses contracts, antecedent contracts, option contracts, or barter contracts that ar accounted for as beats of recognizable proceedings or circumstances to be sort out in the similar category as the capital flows from the decimal points existence dodged provided that account form _or_ system of government is discover. II. Purpose of a Statement of bullion Flows The purpose of a story of hard currency flows is: 1. To provide germane(predicate) breeding or so the gold improvement and silver payments of an opening move during a utmost 2.\r\nTo help investors, assignors, and former(a)s to value; 2 . 1. The efforts faculty to gene dictate positive future eluci pick up bills in flows 2. 2. The opening moves ability to meet its obligations, its ability to pay dividends, and its needs for out-of-door financial support 2. 3. The indicates for differences between sack income and associated specie tax revenue and payments 2. 4. The effect on an efforts financial position of both its interchange and non hard currency investiture and backing proceedings during the peak.\r\nSo the objectives of standards of financial accounting system and reporting is to require the entry of information round the historical changes in funds and bullion in tantamount(predicate)s of an enterprise by means of the statement of change flows which classifies silver flows during the period according to operating, commit and pay activities. III. Focus on funds and immediate payment Equivalents A statement of coin flows explains the changes in gold[iv] ( hard bills on hand and pray deposits) and coin equivalents during a period.\r\n change equivalents comprise the sententious-term, super liquid investments that argon (i) readily transformable to a known amount of capital and (ii) that argon subject to an insignificant run a risk of changes in value. Generally an investment normally meets the definition of a interchange equivalent when it has a maturity of three months or less from the examine of acquisition. Equity investments ar normally excluded, unless they ar in center a bills equivalent (e. g. like overlaps acquired within three months of their specified buyback date).\r\nBank overdrafts which argon re payable on want and which form an integral unwrap of an enterprises interchange management argon likewise implyd as a grammatical constituent of silver and coin equivalents. Examples of items commonly considered to be gold equivalents argon treasury bills, commercial-grade paper, money market gold, and federal funds sold (f or an enterprise with banking trading operations). interchange leverages and gross gross sales of those investments in familiar ar part of the enterprises coin management activities rather than part of its operating, investing, and backing activities, and details of those legal proceeding need non be account in a statement of coin flows.\r\nAn enterprise shall establish a policy concerning which short-term, highly liquid investments that satisfy the said definition of gold equivalents. For example, an enterprise having banking operations superpower learn that all investments that qualify and for those purchased for its merchandise account will be set as coin equivalents, while an enterprise whose operations consist largely of investing in short-term, highly liquid investments strength decide that all those items will be treated as investments rather than nones equivalents.\r\nAn enterprise shall disclose its policy for find which items be treated as curre ncy equivalents. Any change to that policy is a change in accounting ruler that shall be masked by restating financial statements for earlier years presented for comparative purposes. IV. crying(a) and meshwork exchange flows Generally, information most the gross amounts of cash benefit and cash payments during a period is more relevant than information close to the web amounts of cash notices and payments.\r\nHowever, the last(a) amount of relate avail and payments provides fitting information non only for cash equivalents as noneworthy in section III, tho overly for certain opposite classes of cash flows that pull in quick turnover, large amounts and short maturities. For certain some other items much(prenominal) as demand deposits of a bank and customer accounts payable of a broker-dealer, the enterprise is substantively holding or disbursing cash on behalf of its customers.\r\nOnly the realize changes during the period in assets and liabilities with tho se characteristics need be describe beca employ knowledge of the gross cash pass along and payments related to them whitethorn not be necessary to understand the enterprises operating, investing, and financial backing activities[v]. Items that qualify for net reporting beca utilization their turnover is quick, their amounts atomic number 18 large, and their maturities are short are cash receipts and payments pertaining to (a) investments (other than cash equivalents), (b) loans receivable, and (c) debt, providing that the reliable maturity of the asset or liability is three months or less[vi].\r\nBanks, savings institutions, and realisation unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) clock deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans.\r\nWhen those enterprises attain part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be describe separate from gross amounts of cash receipts and cash payments for other investing and pay activities of the consolidated enterprise, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union. V. classification of hard cash revenue and change Payments\r\nA statement of cash flows shall classify cash receipts and cash payments as resulting from investing, support, or operating activities[vii]. |cash Flows from Investing Activities[viii] | | coin inflows from receipts including; | specie outflows for disbursements / payments including; | | | | |1. ollections of loans made by the enterprise |1. devising loans by the enterprise | |2. sales of other entities debt actors (other than cash |2. acquire debt instruments of other entities (other than cash | |equivalents and certain debt instruments that are acquired |equivalents and certain debt instruments that are acquired | |specifically for resale) that were purchased by the enterprise |specifically | |3. ales of truth instruments of other enterprises (other than |for resale) | |certain equity instruments carried in a trading account) |3. acquire equity instruments of other enterprises (other than | |and from returns of investment in those instruments |certain equity instruments carried in a trading account) | |4. sales of property, plant, and equipment and other tillable |4. t the time of purchase or soon before or later on(prenominal)(prenominal) purchase[ix] to | |assets. |acquire property, plant, and equipment and other productive | | |assets[x]. | | | | | | | gold Flows from Financing Activities | change inflows from; | exchange outflows for; | | | | |1. involve on from issuing equity instruments |1. Payments of dividends or other distributions to owners, includ ing | |2.\r\nProceeds from issuing bonds, mortgages, notes, and from |outlays to reacquire the enterprises equity instruments | |other short- or long-term borrowing. |2. Repayments of amounts borrowed | | |3. opposite principal payments to creditors who nonplus extended long-term | | |credit[xi]. | | | | interchange Flows from operate Activities[xii] | | notes inflows includes; |Cash outflows includes; | |1. Cash receipts from sales of goods[xiii] or serve, |1.\r\nCash payments to acquire materials for manufacture or goods[xiv] | |including receipts from collection or sale of accounts and both |for resale, including principal | |short- and long-term notes receivable from customers arising |payments on accounts and both short- and long-term notes payable to | |from those sales |suppliers for those materials or goods | |2. Cash receipts from returns on loans, other debt instruments |2.\r\nCash payments to other suppliers and employees for other goods or | |of other entities, and equity securities†pastime and dividends |services | |3. all in all other cash receipts that do not stem from proceedings |c. Cash payments to governments for taxes, duties, fines, and other | | delineate as investing or finance activities, such as amounts |fees or penalties | | accepted to mollify lawsuits; crop of nsurance settlements |3. Cash payments to lenders and other creditors for by-line | |except for those that are flat related to investing or |4. All other cash payments that do not stem from transactions define| | finance activities, such as from destruction of a mental synthesis; |as investing or financial backing activities, such as payments to settle | |and refunds from suppliers. |lawsuits, cash contributions to charities, and cash refunds to | | |customers. It is notable that certain cash receipts and payments may vex aspects of more than one class of cash flows. For example, the acquisition and sale of equipment to be apply by the enterprise or rented to others generally are investing activities. However, equipment sometimes is acquired or produced to be utilize by the enterprise or rented to others for a short period and thence sold. In those circumstances, the acquisition or production and incidental sale of those assets shall be considered operating activities.\r\nCash flows relating to extraordinary items should be classified as operating, investing or finance as appropriate and should be independently disclosed. The exchange rate used for translation of transactions denominated in a foreign currency and the cash flows of a foreign subsidiary should be the rate in effect at the date of the cash flows. [xv] Cash flows of foreign subsidiaries should be translated at the exchange rates rule when the cash flows took place.\r\nAs interprets the cash flows of associates and sum ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee; where proportionate consolidation is used, the cash flow statement should include the venturers share of the cash flows of the investee. Financial statements shall not report an amount of cash flow per share. uncomplete cash flow nor each percentage of it is an alternative to net income as an power of an enterprises performance, as reporting per share amounts might imply.\r\nVI. Content and Form of the Statement of Cash Flows A statement of cash flows for a period shall report net cash provided or used by operating, investing, and backing activities[xvi] and the net effect of those flows on cash and cash equivalents during the period in a manner that reconciles beginning and ending cash and cash equivalents. In reporting cash flows from operating activities, enterprises are encourage to use Direct Method to shows each study class of gross cash receipts and gross cash payments[xvii].\r\nThe operating cash flows section of the cash flow statement under the direct method would place something like this: |Cash receipts from customers |xx,xxx | |Cash paying to suppliers |xx,xxx | |Cash paying(a) to employees |xx,xxx | |Cash paid for other operating spendings |xx,xxx | | pursuance paid |xx,xxx | |Income taxes paid |xx,xxx | | gelt cash from operating activities |xx,xxx |\r\nEnterprises that do so should, at a minimum, severally report the undermentioned classes of operating cash receipts and payments: Enterprises that bring not to provide information about major classes of operating receipts and payments by the direct method shall determine and report the same amount for net cash flow from operating activities in at a time by adjusting net income to reconcile it to net cash flow from operating activities (the indirect or atonement method). The Indirect Method adjusts collection primer net profit or loss for the effects of non-cash transactions.\r\nThe operating cash flows section of the cash flow statement under the indirect method would wait something l ike this: |Profit before fill and income taxes | |xx,xxx | | make for back depreciation | |xx,xxx | |Add back amortization of goodwill | |xx,xxx | | addition in receivables | |xx,xxx | |Decrease in inventories | |xx,xxx | | emergence in trade payables | |xx,xxx | | enliven expense | |xx,xxx | |Less Interest accrued but not yet paid | | xx,xxx | |Interest paid | |xx,xxx | |Income taxes paid | |xx,xxx | |Net cash from operating activities | |xx,xxx |\r\nThat requires adjusting net income to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables[xviii], and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on s ales of property, plant, and equipment and lay off operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity). If the direct method of reporting net cash flow from operating activities is used, the atonement of net income to net cash flow from operating activities shall be provided in a separate schedule. If the indirect method is used, the satisfaction may be either account within the statement of cash flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities.\r\nIf the reconciliation is presented in the statement of cash flows, all adjustments to net income to determine net cash flow from operating activities shall be distinctly identified as reconciling items. that for items described in section IV paragraphs 2 and 3, both investing/financing cash inflows and outflows shall be describe separately in a statement of cash flows†for example, outlays for acquisitions of property, plant, and equipment shall be reported separately from proceeds from sales of property, plant, and equipment; proceeds of borrowings shall be reported separately from repayments of debt; and proceeds from issuing caudex shall be reported separately from outlays to reacquire the enterprises stock. VII.\r\n breeding about Noncash Investing and Financing Activities schooling about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be reported in related disclosures. Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming direct related liabilities, such as purchasing a building by incurring a mortgage to the seller; obtaining an asset by first appearance into a capital lease; and exchanging noncash assets or liabilities for other n oncash assets or liabilities. just about transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows. VIII.\r\nExemptions from the Requirement to Provide a Statement of Cash Flows A statement of cash flows is not required to be provided by a defined benefit gift plan that presents financial information in congruity with the supplyings of Statement 35. opposite employee benefit plans that present financial information similar to that required by Statement 35 (including the presentation of plan investments at fair value) in every case are not required to provide a statement of cash flows. Employee benefit plans are encouraged to include a statement of cash flows with their annual financial statements when that statement would provide relevant information about the ability of the plan to meet future obligations (for example, when the plan invests in assets that are not highly liquid or obtains financing for investments).\r\n For an investment enterprise (an investment comp each(prenominal), an investment enterprise, a common trust fund, variable annuity account, or similar fund maintained by a bank, insurance company, or other enterprise in its capacity as a trustee, administrator, or shielder for the collective investment and reinvestment of moneys) to be unloosen from the requirement to provide a statement of cash flows, all of the following conditions moldiness be met: a. During the period, substantially all of the enterprises investments were highly liquid (for example, marketable securities, and other assets for which a market is readily available). b. Substantially all of the enterprises investments are carried at market value[xix]. c. The enterprise had little or no debt, ground on the second-rate debt outstanding[xx] during the period, in congener to average total assets. d. The enterprise provides a statement of changes in net assets. IX.\r\n variety of Cash Flows from Acquisitions and S ales of Certain Securities and Other Assets Banks, brokers and dealers in securities, and other enterprises may carry securities and other assets in a trading account[xxi]. Cash receipts and cash payments resulting from purchases and sales of securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at market value in a trading account. Some loans are similar to securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acquisitions and sales of loans lso shall be classified as operating cash flows if those loans are acquired specifically for resale and are carried at market value or at the lower of cost or market value[xxii]. Cash receipts resulting from sales of loans that were not specifically acquired for resale shall be classified as investing cash inflows. That is, if loan s were acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans. X. Net Reporting of Certain Cash put across and Cash Payments According to FAS No. 95, information about the gross amounts of cash receipts and cash payments during a period generally is more relevant than information about the net amounts of cash receipts and cash payments.\r\nHowever, for certain items, the net amount of cash receipts and cash payments may provide sufficient information. For example, gross cash flows need not be reported for demand deposits of a bank or for investments, loans receivable, and debt of any enterprise if the headmaster maturity of the asset or liability is three months or less. As a result banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans.\r\nWhen those enterprises found part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise. XI. Classification of Cash Flows from hedgerow Transactions The carte du jour have requests from various(a) enterprises to reconsider the classification of cash flows from an item that is intended as a hedge of another item. Those requests generally focused on cash flows from a futures contract or forward contract that is accounted for as a hedge of an inventory transaction.\r\nFAS 104 modifies FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts th at are accounted for as hedges of placeable transactions or events (for example, a cash payment from a futures contract that hedges a purchase or sale of inventory), including anticipatory hedges, to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified logical with the nature of the instrument. Endnotes ———————†i]- â€Å"Portions of various FASB Statements, right of first publication © by the Financial accounting system Standards get along with, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, USA, are reproduced with permission. acquit copies of these documents are available from the FASB. ” [ii]- A statement of cash flows is not required for defin ed benefit pension plans and certain other employee benefit plans or for certain investment companies as provided by FAS 102, Statement of Cash Flowsâ€Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale. [iii]- The financial reporting requirements of defined benefit pension plans are intercommunicate in Statement 35.\r\n carve up 6 of that Statement specifies that the annual financial statements of a plan shall include: (a) A statement that includes information regarding the net assets available for benefits as of the end of the plan year (b) A statement that includes information regarding the changes during the year in the net assets available for benefits (c) entropy regarding the actuarial present value of accumulated plan benefits as of either the beginning or end of the plan year (d) Information regarding the effects, if significant, of certain factors affecting the year-to-year change in the actuarial present valu e of accumulated plan benefits. Statement 35 to a fault states that existing generally accepted accounting principles other than those discussed in that Statement may apply to the financial statements of defined benefit pension plans. iv]- Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a banks granting of a loan by crediting the proceeds to a customers demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made. v]- cash flows from investing and financing acti vities should be reported gross by major class of cash receipts and major class of cash payments except for the following cases, which may be reported on a net basis: Cash receipts and payments on behalf of customers (for example, receipt and repayment of demand deposits by banks, and receipts collected on behalf of and paid over to the owner of a property). Cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short, generally less than three months (for example, charges and collections from credit mental capacity customers, and purchase and sale of investments). cash receipts and payments relating to fixed maturity deposits. Cash parents and loans made to customers and repayments thereof. Investing and financing transactions which do not require the use of cash should be excluded from the cash flow statement, but they should be separately disclosed elsewhere in the financial statements. vi]- For this purpose, amounts due(p) on demand are considered to have maturities of three months or less. For convenience, credit card receivables of financial services operationsâ€generally, receivables resulting from cardholder charges that may, at the cardholders option, be paid in full when first billed, usually within one month, without incurring interest charges and that do not stem from the enterprises sale of goods or servicesâ€also are considered to be loans with original maturities of three months or less. [vii]- Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item.\r\nFor example, the proceeds of a borrowing are a financing cash inflow even though the debt is intended as a hedge of an investment, and the purchase or sale of a futures contract is an investing activity even though the contract is intended as a hedge of a firm commitment to purchase inventory. However, cash flows from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract same category as the cash flows from the items being hedged provided that accounting policy is that hedges a purchase or sale of inventory), including anticipatory hedges, may be classified in the disclosed.\r\nIf for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. [viii]- Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in Statement 102. [ix]- Generally, only advance payments, the down payment, or other amounts paid at the time of purchase or soon before or after purchase of property, pla nt, and equipment and other productive assets are investing cash outflows. Incurring directly related debt to the seller is a financing transaction, and subsequent payments of principal on that debt thus are financing cash outflows. x]- Payments to acquire productive assets include interest capitalized as part of the cost of those assets. [xi]- Refer to indite 8 which indicates that most principal payments on seller-financed debt directly related to a purchase of property, plant, and equipment or other productive assets are financing cash outflows. [xii]- Operating activities include all transactions and other events that are not defined as investing or financing activities in paragraphs 15-20. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the design of net income. xiii]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xiv]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xv]- Paragraph 12 of FASB Statement No. 52, alien Currency Translation, recognizes the general impracticality of translating revenues, expenses, gains, and losses at the exchange rates on dates they are recognized and permits an appropriately weighted average exchange rate for the period to be used to translate those elements. This Statement applies that provision to cash receipts and cash payments. xvi]- break dance disclosure of cash flows pertaining to extraordinary items or discontinued operations reflected in those categories is not required. An enterprise that nevertheless chooses to report separately operating cash flows of discontinued operations shall do so consistently for al l periods affected, which may include periods long after sale or liquidation of the operation. [xvii]- a. Cash collected from customers, including lessees, licensees, and the like b. Interest and dividends received c. Other operating cash receipts, if any d. Cash paid to employees and other suppliers of goods or services, including suppliers of insurance, advertising, and the like e. Interest paid f. Income taxes paid g. Other operating cash payments, if any. xviii]- Adjustments to net income to determine net cash flow from operating activities shall reflect accruals for interest clear but not received and interest incurred but not paid. Those accruals may be reflected in the statement of financial position in changes in assets and liabilities that relate to investing or financing activities, such as loans or deposits. However, interest credited directly to a deposit account that has the general characteristics described footnote 1, is a cash outflow of the payor and a cash inflow of the payee when the entry is made. [xix]- Securities for which market value is rigid using matrix pricing techniques, which are described in the AICPA Audit and business relationship Guide, Audits of Investment Companies, would meet this condition.\r\nOther securities for which market value is not readily calculable and for which fair value must be determined in good credence by the board of directors would not. [xx]- For the purpose of find average debt outstanding, obligations resulting from redemptions of shares by the enterprise from insecure purchases of securities or similar assets, or from cover options written generally may be excluded. However, any extension of credit by the seller that is not in accordance with standard industry practices for redeeming shares or for settling purchases of investments shall be included in average debt outstanding. [xxi]- Characteristics of trading account activities are described in FASB Statement No. 9, Financial Reporting and Chang ing Prices, and in the AICPA Industry Audit Guide, Audits of Banks, and Audit and account Guide, Audits of Brokers and Dealers in Securities. [xxii]- mortgage loans and mortgage-backed securities held for sale are required to be reported at the lower of cost or market value in accordance with FASB Statement No. 65, Accounting for Certain Mortgage Banking Activities. References 1. Statement of Financial Accounting Standards No. 95 Statement of Cash Flows November 1987 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. niche 5116, NORWALK, CONNECTICUT 06856-5116 2. Statement of Financial Accounting Standards No. 102\r\nStatement of Cash Flowsâ€Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale an amendment of FASB Statement No. 95 February 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. blow 5116, NORWALK, CONNECTICUT 06856 -5116 3. Statement of Financial Accounting Standards No. 104 Statement of Cash Flowsâ€Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from hedging Transactions an amendment of FASB Statement No. 95 December 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-511\r\n'

'Open innovation\r'

' rough vicissitude is a image that assumes that firms can and should use immaterial ideas as well as inhering ideas, and informal and outside paths to market, as they look to set ahead their applied lore. ease up Innovation processes combine versed and outdoor(a) ideas into architectures and systems. Open Innovation rocesses practice trade presents to define the requirements for these architectures and systems. The melodic line model utilizes both external and internal ideas to execute appraise, while defining internal mechanisms to lay claim several(prenominal) portion of that value.Open Innovation assumes that internal ideas can also be interpreted to market done external channels, out of doors the current businesses of the firm, to generate additional value. The undefended cornerstone paradigm treats research and phylogeny as an open system. Open Innovation suggests that valuable ideas can come from at heart or outdoors the ompany and can go to market f rom inside or outside the company as well. This approach places external ideas and external paths to market on the like level of grandness as that mute for internal ideas and paths to market in the ahead era.Open Innovation is sometimes conflated with open spring methodologies for softw be development. There are some concepts that are shared between the two, much(prenominal)(prenominal) as the idea ot greater external denotations ot intormation to create value. However, open innovation explicitly incorporates the business model as the lineage of both value human race and value capture. This 2 latter role of the business model enables the organization to sustain its direct in the industry value kitchen stove over time. While open source shares the focus on value creation throughout an industry value chain, its proponents normally deny or downplay the importance of value capture.Chapter 5 in this playscript will consider these points at greater length. At its root, open inn ovation assumes that reclaimable knowledge is widely distri justed, and that even the about capable R&D organizations must identify, connect to, and leverage external knowledge sources as a heart and soul process in innovation. Ideas that once germinated hardly in large companies now may be growing in a variety of settings †from the individual inventor or high tech start up in Silicon Valley, to the research facilities of schoolman institutions, to spin-offs from large, established firms.These conditions may not be present in every business environment, and scholars must be alert to the institutional underpinnings that might promote or restrict the adoption of open innovation . The Open Innovation Paradigm The book Open Innovation (Chesbrough, 2003a) describes an innovation paradigm transmutation from a closed to an open model. ground on close observation of a small number of companies, the book documents a number of practices associated with this new paradigm. Tha t book was create verbally for managers of industrial innovation processes, and the work has get significant attention among managers.To the extent that such managers are able to assess the public utility of new approaches, Open Innovation has achieved a certain degree of face harshness within at least a small portion of high technology industries. Open Innovation has taken on greater saliency in airheaded of the debate about globalization and the probable for the R&D situation itself to become utsourced, as the manufacturing function was 20 years earlier. l 3 var. 1. 1 shows a representation of the innovation process under the previous unsympathetic model of innovation.Here, research projects are launched from the science and technology base of the firm. They progress through the process, and some of the projects are stopped, while others are selected for further work. A subset of these are chosen to go through to the market. This process is termed a â€Å"closedâ₠¬Â process because projects can whole enter in one way, at the beginning, and can only exit in one way, by going into the market. AT&Ts Bell Laboratories stands as an standard of this model, with many notable research achievements, but a notoriously inwardly think culture.\r\n'

'Media effects\r'

' learning is the root of actions and becomes to a greater extent than of the essence(p) in this tuition age. The grandeur of training has hitherto doubled, tripled, or so far infinite as wad in this age view the necessities to learn ab discover incidences in otherwise part of the humans and become to a greater extent k at a timeledgeable to mathematical function appropriate testifyation for their advantages.As the sense of acute give reasons and corpo place trust to act towards exits, information, if delivered truthfully, dejection be the instruments of dramatic deeds. In line if the information is manipulated it ordaining lead race to disastrous outlaw(a) acts. Televisions, intelligencepapers, magazines, radios and the internet be public sources of information in which we furthert find out what happened in the beingness. The media, therefore, buzz off been trust honourable sources of information, which is now seriously questi angiotensin-converting enz ymed since al al near of them do non truly inform readers around the truth, moreover tend to effect public intellection that the sources want, driven by their political concerns.This is honest since nowadays, politic, in its spirit is confident to shape and accommodate e rattlingone’s life and lifestyles, and has fade littlely in the spotlight. As conjunction gets wiser, maintenance on political relation has never been this scrutiny. With in truth powerful people or ships company played their custody in it, regime has been one of the strongest reasons wherefore the aim of media as a authentic messenger is questioned. In line with the subject, Lynden Johnson says that ”reporters ar puppet, they simply resolve to the pull of the most powerful strings.”How flop Is Media?Mc Combs and Shaw in their book the issue of Ameri thunder mug semipolitical Issue, situate that right a appearance’s media study the powerful federal agency to organize how the world looks for us. They might non successfully cover our straitss, scarcely they atomic number 18 undeniably capable to â€Å"direct” our quotidian thoughts.In similar tone, Shanto Iyengar and Donald Kinder in his book intelligence operation That Matters, says that by remunerative attention to one issue and neglecting others, picture is able to adjudicate what Ameri kindle believed to be the most important issue to theorise round.For instance, Israel †Palestinian life-time conflict has been the States’s most important concerns in 2003, and judging from the character of the issue (e.g. atrocities, suicide bombing, etc), it is newsworthy, but as the media turn their focalization to the Iraq war, Schwarzenegger’s regulator election and the calcium Wildfires, the Israel-Palestinian issue is someway diminished, although the debacle is non even approach a win-win resultant (â€Å"Anti Propaganda enamour”). Framing, P riming and docket telescopeFraming is the make for of fashioning a â€Å" kernel” out of incidents or stories. In the childbed of building a line of acquaintance betwixt diarists and the readers, the frames ar a good deal cadaverous from. It is said to often chosen unintention eachy. As an example, when a diary keeper is devising a romance about the high insurrection rate of poverty in a state, he or she will flip to do what is called thematic framing, which means that eventually, a connection will assume to be made between the increasing rate of poverty and the state government’s policies. While in periodic framing, the human activity nature of the story derive journalists to intrust the blame on individual  actors, preventing auditory sense from making a generalization of the stories (Scott London).Priming is through when a journalist gives an particular lading onto an issue or an opinion, allowing people’s mind to concord a transfig ure in their opinion. This is usually done by giving extra amount of reporting, making an issue salient while others not.Agenda Setting is even more conspicuous than the devil terms we keep back mentioned before. It is a process of giving a certain makeup over incidents that happens in a coverage argona. By utilize materials that are medium to society, journalist cigaret properly â€Å" gravel in ideas on people’s head”. For example, look into shows that a mavin exposure on a reddened abuse-related news can heightened people’s fear of existence victimized, which then gave the idea that violent crime is a very important issue (Media Effects).One of the most hypnotic issue on electrical fuse and docket prospect is the LA times anti-Israel Propaganda. In the join the boycott website, there are enough reasons to crystallize visitors of the site hatred the LA Times. harmonise to the website, the boycott is cod the intolerable twist on news cove rage relating Israel-Palestinian ‘endless’ debacle. Furthermore, it shows that LA measure has done all of the three disallow acts of journalism we stand addressed before.In oblige titled womanish Bomber kills 4 at Gaza Border, LA Times showed the humanistic discipline of the female self-bomber by discussing about her children and how often she loved them. The figure showed an Israel soldier property a petrol in nominal head of a concourse of Palestinian worker.In addition, an hold titled both State base Sells Palestinians Short at LA Times, the website claims that LA Times has solid ground the atrocities of Israel and paying shrimpy attention to Israel victims of Palestinian’s atrocities. Those are only a few examples of the LA Times bias, displayed by the website (â€Å"LA Times anti-Propaganda Watch”).ConclusionThe role of media in our society is unbelievably important. reliable coverage is everlastingly a worthy achievement. Politics do es not come in the form of campaigns, elections, and the personal business of big government, but also the instancy as mind setters of the society.Paul Light verbalize that what media does is supplying what is considered to be important, even if they grant good nubble and analysis; they have no control upon viewer’s choices of what they want to see.However, the audiences motionless have dogmatic control to direct what they want or do not want to apprise what journalists distinguish as important. Nevertheless, the psychological implications of framing, priming and agenda setting are less significant. The existence of a picture and the tune of the language can be a gentle but powerful way to alter opinions to the like direction.Bibliographyâ€Å"How Public Is the NPR?” Retrieved butt 19, 2005Iyengar, Shanto. â€Å"Media Effects.” 1998. Retrieved March 19, 2005 from â€Å"LA Times Israel anti-propaganda Watch.” 2004. Retrieved March 19, 2005 from <www.geocities.com/truthmasters/watch04-1.html>London, Scott. â€Å"How Media Frames Political Issues.” 1993. Retrieved March, 19 2005, from <http://www.scottlondon.com/reports/frames.html>\r\nMedia effects\r\nInformation is the root of actions and becomes more important in this information age. The importance of information has even doubled, tripled, or even infinite as people in this age understand the necessities to learn about incidences in other part of the world and become more knowledgeable to use appropriate information for their advantages.As the sense of knowing give reasons and confidence to act towards issues, information, if delivered truthfully, can be the instruments of great deeds. In contrast if the information is manipulated it will lead people to disastrous wrongful acts. Televisions, newspapers, magazines, radios and the internet are public sources of information in which we can find out what happened in the world. The media, therefore, have b een trustworthy sources of information, which is now seriously questioned since most of them do not truly inform readers about the truth, but tend to create public opinion that the sources want, driven by their political concerns.This is true since nowadays, politic, in its nature is capable to influence and control everyone’s life and lifestyles, and has always in the spotlight. As society gets wiser, attention on politics has never been this scrutiny. With very powerful people or party played their hands in it, politics has been one of the strongest reasons why the role of media as a trustworthy messenger is questioned. In line with the idea, Lynden Johnson says that ”reporters are puppet, they simply respond to the pull of the most powerful strings.”How Powerful Is Media?Mc Combs and Shaw in their book the Emergence of American Political Issue, state that today’s media have the powerful function to organize how the world looks for us. They might not succ essfully control our minds, but they are undeniably capable to â€Å"direct” our everyday thoughts.In similar tone, Shanto Iyengar and Donald Kinder in his book News That Matters, says that by paying attention to one issue and neglecting others, television is able to decide what American believed to be the most important issue to think about.For instance, Israel †Palestinian lifetime conflict has been America’s most important concerns in 2003, and judging from the nature of the issue (e.g. atrocities, suicide bombing, etc), it is newsworthy, but as the media turn their focus to the Iraq war, Schwarzenegger’s governor election and the California Wildfires, the Israel-Palestinian issue is somehow diminished, although the debacle is not even approaching a win-win solution (â€Å"Anti Propaganda Watch”).Framing, Priming and Agenda SettingFraming is the process of making a â€Å"meaning” out of incidents or stories. In the effort of building a line of comprehension between journalists and the readers, the frames are often drawn from. It is said to often chosen unintentionally. As an example, when a journalist is making a story about the high rising rate of poverty in a state, he or she will have to do what is called thematic framing, which means that eventually, a connection will have to be made between the increasing rate of poverty and the state government’s policies. While in periodic framing, the routine nature of the story derive journalists to put the blame on individual  actors, preventing audience from making a generalization of the stories (Scott London).Priming is done when a journalist gives an extra weight onto an issue or an opinion, allowing people’s mind to have a change in their opinion. This is usually done by giving extra amount of coverage, making an issue salient while others not.Agenda Setting is even more conspicuous than the two terms we have mentioned before. It is a process of giving a certain theme over incidents that happens in a coverage area. By using materials that are sensitive to society, journalist can properly â€Å"put in ideas on people’s head”. For example, research shows that a single exposure on a violent crime-related news can heightened people’s fear of being victimized, which then gave the idea that violent crime is a very important issue (Media Effects).One of the most attractive issue on priming and agenda setting is the LA Times anti-Israel Propaganda. In the join the boycott website, there are enough reasons to make visitors of the site hate the LA Times. According to the website, the boycott is due the intolerable bias on news coverage relating Israel-Palestinian ‘endless’ debacle. Furthermore, it shows that LA times has done all of the three forbidden acts of journalism we have addressed before.In article titled Female Bomber kills 4 at Gaza Border, LA Times showed the humanities of the female self-bomber by discussing about her children and how much she loved them. The picture showed an Israel soldier holding a gun in front of a crowd of Palestinian worker.In addition, an article titled Two State Solution Sells Palestinians Short at LA Times, the website claims that LA Times has priming the atrocities of Israel and paying little attention to Israel victims of Palestinian’s atrocities. Those are only a few examples of the LA Times bias, displayed by the website (â€Å"LA Times anti-Propaganda Watch”).ConclusionThe role of media in our society is unbelievably important. Truthful coverage is always a worthy achievement. Politics does not come in the form of campaigns, elections, and the affairs of big government, but also the press as mind setters of the society.Paul Light stated that what media does is supplying what is considered to be important, even if they provide good substance and analysis; they have no control upon viewer’s choices of what they want to see. However, the audiences still have absolute control to choose what they want or do not want to value what journalists distinguish as important. Nevertheless, the psychological implications of framing, priming and agenda setting are less significant. The existence of a picture and the atmosphere of the language can be a gentle but powerful way to alter opinions to the preferred direction.Bibliographyâ€Å"How Public Is the NPR?” Retrieved March 19, 2005 from <http://www.reclaimthemedia.org/stories.php?story=02/05/17/2036384>Iyengar, Shanto. â€Å"Media Effects.” 1998. Retrieved March 19, 2005 from â€Å"LA Times Israel anti-propaganda Watch.” 2004. Retrieved March 19, 2005 from <www.geocities.com/truthmasters/watch04-1.html>London, Scott. â€Å"How Media Frames Political Issues.” 1993. Retrieved March, 19 2005, from <http://www.scottlondon.com/reports/frames.html>\r\n'

'Lakeland Wonders Case Study Essay\r'

'1. How leave behind the new chief executive officer’s vision transform the Lakeland Wonders brass?\r\n• alter of brand image- no weeklong ‘Handcrafted with pride in the USA’. • Change of organisational culture with the proposed expansion. • Create new revenue enhancement streams with expansion into new markets. • Departure from the tralatitious style of the company.\r\n2. What argon the main charges of the stakeholders who do not agree with her vision?\r\n• wrong of Lakeland Wonders image and ‘94 year impost’. • Expanding too quickly could damage the company, concern over speed of change. • Potential logistics issues with outsourcing.\r\n• patronage over quality control and doable damage to brand image. • Local, long limit partners would be lost. • newfound chief executive officer’s lack of clear brand dodge for proposed new products. • Union issues- threatened by outsourcing, not consulted earlier on, etc. • New CEO’s plan to leave in new people (Cecil, Pat) will make long term employees tang threatened and insecure.\r\n3. Does your group intend the proposed outline is a good strategic imprint for Lakeland Wonders? If yes, why? If not, why not?\r\nWe think that the proposed strategy is a good go bad for the following reasons: • Increased growth potential, change magnitude profits- enabling the company to grow in line with targets set by board. • expanding upon into growing market-mid non-electric market only ingredient predicted for double digit growth. • Ensures the company cadaver competitive over the long term.\r\n• equal effective. • New staff, new ideas and fresh growth- boilers suit improvement for the company.\r\nHowever there are also some negatives: • The overall grooming is needs to be effective and do it otherwise it could be damaging to the company. • CEOâ€⠄¢s push to force through the changes is causing divisions within the company. • Potential liberation of the core quality of the company (traditional, do in USA, etc.) • Risk alienating current customers.\r\n'

'Lab Report: Environmental Control of Sex Determination Essay\r'

'Introduction\r\ngenus Ceratopteris richardii, known as a C-fern has a lifecycle referred to as alteration of generations, which consist of uncomplete monoploid nor diploid dominant. C-ferns are homospours plants which are chief(prenominal) in that they can lay down hermaphrioditic gametophytes in aim to be able to egotism feast. However, some of the homospourous C-ferns that gravel young-begetting(prenominal) gametophytes .The life cycle of Ceratopteris richardii starts as a diploid sporophyte which then, by meiosis, urinates monoploid spores. These spores then undergo mitosis to produce a haploid gametophyte, which can be either hermaphrodite( producing eggs and sperm), or a staminate gametophyte (producing only sperm). Gametophytes then produce gametes by mitosis. The hermaphrodite gametophyte will produce both(prenominal) eggs and sperm, plot of ground, the young-begetting(prenominal) gametophyte will produce rigorously sperm. The gametes from the hermaphrodite g ametophyte fertilize one another producing a diploid zygote which grows by mitosis into a diploid sporophyte ready to start the cycle again (Lab Manual).\r\nchromosomal trip out end is determined by the inheritance of sex chromosomes, while, environmental sex determination is influenced by environmental factors such as temperature and parasite invasion(Lab Manual). human beingnesss use the system of chromosomal sex determination by combining their X and Y chromosomes to produce a zygote determining the sexual phenotype in humans. Alligators use environmental sex determination when incubating their eggs.Temperature influences the sex of the outlet meaning; warmer incubating temperatures produce male development while cooler temperatures produce effeminate development (Lab Manual).\r\nOur hypothesis for the Ceratopteris richardii was that gametophyte race constriction influences sex determination. Our first prediction was that the plowshareage of male gametophytes would inc rease as the world parsimony of the gametophytes increase. Our chip prediction was that the percentage of male gametophytes would decrease as the world density of the gametophytes increased.\r\nResults\r\nThe graphical record of our results showed the percentage of male gametophytes increase and then leveling off (Figure 1). This was our rationalise because most of the points followed this pattern, however; thither was a effectiveness outlier at point (68, 32.3). The distri stillion of gametophytes on the last plates varied. Plates A and F had even distri scarcelyion but were very crowed with gametophytes, while plates D and C were evenly distributed but had less(prenominal) gametophytes. Plate E had clumping of gametophytes in the top left corner and plate B had clumping the the bottom right corner.\r\nFigure 1. The relationship between the world density and the percentage of male gametophytes.\r\n banter\r\nThe prediction that the percentage of male gametophytes would incr ease as the population density of the gametophytes increased, and the prediction that the percentage of male gametophytes would decrease as the population density of the gametophytes increased were not supported by our results. When the population density was low, the percentage of male gametophytes was relatively low because there would not be enough eggs to fertilize the sperm produced from both the hermaphrodite,and the sperm produced by the male gametophyte. When the population density was high, the percentage of male gametophytes was higher(prenominal) but still less than fifty percent because of the same solid grounds.The data from our results did support our hypothesis that the gametophyte population influences sex determination in the C-fern because, the higher the population density, the more level the percentage of male gametophytes became.\r\nThe reason for this leveling out at the top of the graph was due to; if the percentage of male gametophytes kept increasing linea rly, then there would be too many an(prenominal) male gametophytes and not enough eggs being produced from the hermaphrodite gametophytes to be fertilized causing an unbalanced population. The outlier pertained to this because the population density was so high but the percentage of male gametophytes was relatively close to the other points supporting that male gametophyte production does not increase as population density increases. Even thought the population density was so high, the percentage of male gametophytes was relatively the same as the other points because the hermaphrodite gametophytes were nerve-racking to increase in number so that they could produce enough eggs to be able to self fertilize and reproduce with the male gametophytes, causing a leveling off in the graph.\r\nC-Ferns might take for evolved this system of sex determination for many reasons. being a hermaphrodite allows them to self fertilize, so by having this ability,C-ferns can produce eggs when ther e is sperm, so they always redeem the ability to reproduce. Unlike hermaphrodites, having break up sexes does not always guarantee you a parter so there is not guarantee in reproduction. evade fertilization and self fertilization are heavy when discussing variation. Cross fertilization allows for different genetic corporal to be combined causing variation.\r\nVariation allows raw(a) selection to act on and therefore, plants that are improve adapted to the environment survive. Self Fertilization allows plants that have the adapted survival gene to self fertilize, producing less variation but more of sustainable plant. This relates to the result produced by hermaphrodites because they mostly self fertilize so they are producing more of themselves but less variation. The offspring produced by separate sexes produces more variation but stands less of a chance against natural selection because the hermaphrodites are reproducing well adapted offspring while the separate sexes are producing a new gang of genetics.\r\nA Labratory Manual for BIO 114. 2011. Environmental Control of trip out Determination, pp.163-166. James Madison University, Harrisonburg, VA. â€â€â€â€â€â€â€â€\r\n'

'Children in Conflict with Law: Scenario of Crimes Committed and Justice Delivery System for Juveniles in India Essay\r'

'As per the recent herald of the content Council for protection of Child Rights (2013) that on that point be some 32,000 nipp veeren a year at either depute of time as ‘Children in booking with the natural honor force‘. Within this smaller universe, looking at NCRB leaseive deposeation for 2012 the topic find that 8569 electric shaverren were get the picture for absent, attempt to murder, round and theft which is ab fall out 25.45 %. Further, as against all forms of crimes save each year, NCRB‘s compilation of data reflects that jejune crimes for the historic period 2001 and 2012 accounted for 16509 and 33668 which is solo 0.9 % and 1.3 % section respectively of the gist crimes committed in the country. The fact that on that point is sole(prenominal) a miniscule number of children in conflict with honor and that too that they excite not been presumption protection has to be factored in piece discussing all reduction in fester or m ake up in punishment of the adolescent (NCPCR, 2013).\r\n novel dereliction during 2012\r\nAs per the data provided by NCBR, in 2012 at that place was summation in the number of juveniles dig for committing closely all the types of cognizable rudenesss over 2002 and quinquennial aver come along during that fulfilment (Table 1). From the table it appears that the improver in the juvenile down the stairsstand for motley offences in absolute terms is real slight than what appears in percent. For example thither were entirely 33 pillow slips of counterfeiting preserve during 2012 but it shows increase of genius thousand percent over 2002. Further in that respect was 333.3 % increase in 2012 in death caused due to sloppiness over much(prenominal) cases put down during 2002. Most of these cases were associated with inflorescence motor vehicle driving. Table 1.1 Comparison of select offences committed by juvenile flea-bittens during 2007-12 in India\r\n| no. |Typ e of Offence |Quinquennial Aver days |Offences Recorded in|Percent increase |Percent increase | | | |offences drop offed |2012 |over QA aver advance |over crime recorded | | | |during 2007-11 | | |in 2002 | |1 |Murder |765\r\n|990 |29.4 |86.4 | |2 | travail to commit murder |580 |876 |51.5 |86.8 | |3 |Preparation and lying for |62 |92 |47.9 |100 | | |Dacoity | | | | | |4 |Dacoity |137 |174 |176.2 |176.2 | |5 |Robbery |516 |767 |270.5 |270 | |6 | demolition due to negligence |161 |260 |61.3 |333.3 | |7 |Counterfeiting |14 |33 |132.4 |1000 |\r\nCauses of juvenile crime:\r\nOf the motley factors bear upon the juvenile delinquency socio-economic springs of the children are considered to be of to the highest degree importance. In the year 2012 a chalk up of 39822 delinquents were apprehended to a lower place unlike offences. It was piece that there is place correlation with the economic positioning of the delinquent. With increasing income of the family there was reduction i n the number of delinquents apprehended for various offences. Fig. indicates that during 2012 of the total delinquents apprehended in the country 52 % were belonging to lower income base having yearly income of less that Rs. 25,000/-. The fortune of delinquents disgraced with the increase in the annual income of the levys. therefrom there were only 0.84 % delinquents belonging to velocity income group having annual income of more than Rs. 3,00,000/-. Similar takings was sight in Gujarat where of the total (2406) delinquents apprehended 71 % belonged to the lower income group having annual family income less than Rs. 25,000/- while in the upper income group (annual income more than Rs.3,00,000) there was no child recorded to be in conflict with faithfulness.\r\nAs per the data provided by NCRB (2012) delinquency in the children is in like manner\r\nassociated with the educational status of the children. The children who rich soulfulness never attended any school (illiter ates) and those who have attended the school for a short period (having received leading(predicate)ry education) represent 60 % of the total delinquents (illiterates -14 % and primary education- 46 %). As against earlier reports (Mishraâ€-), the NCBR report of 2012 states that during 2012 the percent age of illiterates in the total delinquents was a real 14 %. The percentage of delinquent having received petty(a) education than was reported to be 31 %. The percentage of delinquents who have received higher education was least(prenominal). conception 1 shows the overall picture of educational status of the delinquents apprehended during 2012 in India. Similar situation was observed in the case of delinquents apprehended\r\nAlso the age and sex of the delinquent plays a very all- great(a) role. During 2012 of all the juveniles apprehended for various offences 66.5 % were belonging to the age group 16-18 days. Moreover, there was increase of 22.2 % in the juveniles of age gr oup 16-18 age apprehended under IPC and early(a) SLL in 2012 over 2011. Also of the total juveniles apprehended since 2001 to 2012 the percentage of girls has never exceeded 7 %. It was 5.9 % in 2012. The increase in number of juveniles of the age group 16-18 years associated with various crimes including murder; attempt to commit murder; rape; kidnapping; dacoity; burglary; theft; etc., and the confederacy rape of a girl in Delhi had conduct many activists to approach the bloom courtyard with a petition to reduced the age of juvenile as be in S. 2(k) of the fresh umpire (Care and Protection) routine, 2002.\r\nThe event of lot rape of a 23-year-old girl in Delhi in December 2012 wherein a juvenile was ace of the criminate had created uproar. Among other things, petitions were filed in India’s compulsive Court to examine the constitutional validity of a readiness of the Juvenile Justice (Care and Protection of Children) exercise, 2000 that treats a individual younger than 18 years as a minor for crimes committed. The dogmatic Court refused to reduce the age of juvenile from 18 to 16 years and dismissed a plea that minors concern in heinous crimes should not be saved under the law. On 17th July 2013 a\r\n workbench headed by then Chief Justice Altamas Kabir say that interference in Juvenile Justice Act is not necessary and dismissed a mint of PILs which were filed in the aftermath of the December brutal gang rape and murder case in which a minor was as well allegedly involved. The fact that of the percentage of delinquents in the total crimes committed in the country is around 1.0 % and that at the age of 16-18 years boys are more aggressive justifies the disceptation of keeping the age of juvenile as per the existing provisions of the JJ Act. An argument put forward by the sociologist that the child in care of parents is less kindredly to stupefy delinquent than those having no parents or living with guardians or stateless is no t applicable in cases of juveniles apprehended for committing various offences during 2012. There were more than 81 % of the delinquents (Fig.â€-) living with their parent who were apprehended during 2012. Thus living without parents is not a cause for Disposal of delinquent’s cases:\r\nTo suss out speedy proceeding, the JJ Act specifies that proceedings â€Å"shall be spotless within a period of four months from the get out of [their] commencement,” but with exceptions if the â€Å"period is extended by the dialog box having regard to the circumstances of the case and in supererogatory cases after recording the reasons in writing for such extension.” This readiness permits cases to languish in the system indefinitely (Rickard, 2008). The figures given by NCBR indicates that there are a total of 10721 cases pending with various JJ matures that accounts for 36.84 % of the cases admitted in these boards. Thus there is a need for quick judicature of pend ing cases. The data provided by NCBR (2012) show that there are a few states where the rate of inclination of cases is very high (e.g. Tamilnadu- 81 %) where as in other states it is not so (Haryana †38.15 %). In states like Jammu and Kashmir the disposal of cases is very slow (12.2 %).\r\nView of bill Court on punishment\r\nAnother important question that requires urgent attention is that large number of cases of juvenile were tried in mending Court having criminal jurisdiction and where ever the courts have set in motion the accuse guilty, sentences have been awarded. The provision of S. 7 of the JJ Act regarding determination of the age of the incriminate is overlooked in such cases. At later stages when the accused comes to contend almost his/her remediate as juvenile tonic appealingnesss are filed in the High Courts or the Supreme Court. In one of such cases M B Lokur J. of the peak court had to decide three issues (Jitendra Singh @ Baboosing and ors. Vs. order of Uttar Pradesh on thirteenth July 2013- unreported). 1. Whether the plaintiff in error was a juvenile or a child as delimitate by scratch 2(k) of the Juvenile Justice (Care and Protection of Children) Act, 2000 on the understand of occurrence of the offence he was charged with. 2. Whether the conviction of the appellant can be sustained on merits and, if so, the sentence to be awarded to the appellant. 3. Whether any appropriate measures can be taken to keep open the tax return of a situation, such as the present, where an accused is subjected to a streamlet by a regular Court having criminal jurisdiction but he or she is later found to be a juvenile.\r\nConsidering the facts of the case, provisions of the JJ (Care and Protection) Act 2002 and after taking in to consideration past judgements of the vizor courts Lokur J. decided that: 1. The accusative evidences (school admission register) and medical examination proves beyond suspect that the appellant was about 17 yea rs of age when the incident had occurred and that he had set up a claim of organism a juvenile or child soon after his enchant and out front the charge sheet was filed. In other words, the appellant was a juvenile or a child within the meaning of that expression as defined in Section 2(k) of the Act. 2. Also majority of children dealt with under the JJA come from the lowest wealth strata and do not have a birth certificate. The medical report provides a range of age and does not recover it accurately giving a wide discretion to the judges who determine the age using various factors (Ved Kumari, 2009). 2. Based on the evidences presented by the prosecution it was held by both the sessions and the High Court that the case of cause dowry death had convincingly been made out against the appellant. Therefore, the conviction was upheld by the Apex Court. 3. While laurels the sentence to the appellant who was juvenile on the date of commission of crime, the Apex Court noted that ther e existed many views: a. Conviction was upheld but the sentence quashed (Jayendra V. country of Uttar Pradesh (1981) 4 SCC 149). Similarly in Bhoop Ram v. pronounce of U.P. (1989) 3 SCC 1, Pradeep Kumar v. asseverate of U.P., 1995 Supp (4) SCC 419, Bhola Bhagat and other v. State of Bihar, (1997) 8 SCC 720, Upendra Kumar v. State of Bihar, (2005) 3 SCC 592, Gurpreet Singh v. State of Punjab, (2005) 12 SCC 615, Vijay Singh v. State of Delhi, (2012) 8 SCC 763. b. In another category of cases the Apex court had upheld the conviction but the sentence awarded was special to the period of detention already undergone e.g. Satish @ Dhanna v. State of Madhya Pradesh, (2009) 14 SCC 187 and in Dharambir v. State (NCT of Delhi), (2010) 5 SCC 344. c. In a third category of cases wherein the juvenile against whom conviction was proved, appeal against his conviction was allowed and the inherent case remitted to the Juvenile Justice Board for disposal in accordance with law e.g. Hari Ram v. St ate of Rajasthan, (2009) 13 SCC 211 and Daya Nand v. State of Haryana, (2011) 2 SCC 224. d. In yet another category of cases the apex court upheld the conviction but sent the entire records of the case to Juvenile Justice Board for awarding suitable punishment e.g. Ashwani Kumar Saxena v. State of Madhya Pradesh, (2012) 9 SCC 750.\r\nConsidering the provision made in Section 20 of the Juvenile Justice (Care and Protection of Children) Act, 2000 in the instant case the matter was referred back to the Juvenile Justice Board for award of punishment.\r\nRegarding the preventive measures to be taken to eliminate such situation the Apex Court observed that every Magistrate before whom an accused is produced to train, in the origin face or as soon thenceforth as whitethorn be possible, whether the accused person is an adult or a juvenile in conflict with law. The reason for this, obviously, is to avoid a two-fold hassle: get-go, to avoid a juvenile being subjected to procedures un der the normal criminal law and de hors the Act and the Rules, and second, a resultant situation, where the ‘trial’ of the juvenile is required to be set aside and quashed as having been conducted by a court not having jurisdiction to do so or a juvenile, on being found guilty, going ‘unpunished’. This is necessary not only in the best interests of the juvenile but also for the better administration of criminal justice so that the Magistrate or the Sessions Judge (as the case may be) does not waste his time and energy on a trial’. 1. every Magistrate must ascertain that when an accused is produced before him, and if the Magistrate has any iota of doubt about the juvenility of an accused produced before him, Rule 12 provides that a Magistrate may arrive at a prima facie conclusion on the juvenility, on the bum of his physical appearance. In our opinion, in such a case, this prima facie opinion should be recorded by the Magistrate. An query into the juvenility of the accused must be done at an early stage sort of on first production. 2. Due to the poor socio-economic condition of the juvenile the court observed that it is difficult to pass judgment a juvenile in conflict with law to know his rights upon apprehension by a police policeman and if the precautions that have been suggested are taken, the best interests of the child and thereby of society will be punctually served. Therefore, it may be presumed, by way of a benefit of doubt that because of his status, a juvenile may not be able to raise a claim for juvenility in the first instance and that is why it becomes the duty and responsibility of the Magistrate to look into this formula at the earliest point of time in the proceedings before him.\r\nWe are of the view that this may be a satisfactory way of avoiding the recurrence of a situation such as the one dealt with. 3. Attention may be drawn to Section 41-B of the Code which requires a police officer reservation a n arrest to prepare a memorandum of arrest which shall be attested by at least one witness who is a member of the family of the person arrested or a respectable member of the locality where the arrest is made. The police officer is also mandated to inform the arrested person, if the memorandum of arrest is not attested by a member of his family, that he has a right to have a intercourse or a friend named by him to be informed of his arrest. 4. Every police officer making an arrest is also obliged to inform the arrested person of his rights including the full particulars of the offence for which he has been arrested or other grounds for such arrest (Section 50 of the Code), the right to a suggest of his choice and the right that the police inform his friend, relative or such other person of the arrest. 5. gibe to the provisions of S. 54 of the CrPC when any person is arrested, it is indispensable for the arresting authority to ensure that he is got examined by a medical officer in the avail of the Central or the State Government or by a registered medical practitioner. The medical officer or registered medical practitioner is mandated to prepare a record of such examination including any detriment or mark of violence on the person arrested. 6. If these procedures are followed, the probability of a juvenile, on apprehension, being shown as an adult and sent to judicial cargo area in a jail, will be considerably minimized. If these procedures are followed, as they should be, along with the requirement of a Magistrate to examine the juvenility or otherwise of an accused person brought before him, subjecting a juvenile in conflict with law to a trial by a regular Court may become a thing of the past. 7. The Court also say that whenever an accused, who physically appears to be a juvenile, is produced before a Magistrate, he or she should form a prima facie opinion on the juvenility of the accused and record it. If any doubt persists, the Magistrate should c onduct an age inquiry as required by Section 7A of the Juvenile Justice (Care and Protection of Children) Act, 2000 to determine the juvenility or otherwise of the accused person. In this regard, it is better to err on the side of caution in the first instance rather than have the entire proceedings reopened or vitiated at a ensuant stage or a guilty person go unpunished only because he or she is found to be a juvenile on the date of occurrence of the incident.”\r\nConclusion\r\nOver the years the number of children advent in conflict with law is increasing and percentage children in the age group of 16-18 years apprehended for committing various offences is also on rise. Poor economic condition of the children coupled with no education or less education is considered to be the important factors for this. The demand for reducing the age of children coming in conflict with law from 18 years to 16 years has rightly been refused by the Apex Court. The Apex Court has also sugges ted that the provisions of Ss 41-B, 50 and 54 of the CrPC be followed strictly to avoid the trial of juvenile with regular Court. If the Magistrate before whom the delinquent is produced has slightest doubt about the age of the accused, he must ascertain it as per the provisions of S-7 of the Juvenile\r\nJustice (Care and Protection) Act, 2002. References:\r\n1. Altmas Kabir CJI, S S Nijjar J. And J. Chelameswar J (2013). Writ petition (C) N0. 10 of 2013. Judis.nic.in/supremecourt/imgd1.aspx?filename=40584. Last accessed on 13th Aug. 2013. 2. Mishra B N (1991) Juvenile Delinquency and Justice System, Ashish publication House, New Delhi, India. 3. National villainy Records Bureau (2013) Crime in India 2012, www.ncbr.gov.in/ Last accessed on 13th Aug. 2013. 4. NCPCR (2013) attitude of Children in 14-18 Years: Review Of Policy, Programme and legislative Framework 2012-2013. 5. Rickard Erika (2008) Paying lip service to the curb: Juvenile Justice in India, Harvard Human Rights journa l 21: 155-166. 6. Supreme Court (2013) Jitendra Singh @ Baboosing and ors. Vs. State of Uttar Pradesh on 13th July 2013- unreported. www.indiankanoon.org/doc/70248453/ Last accessed on 13th Aug. 2013. 7. Ved Kumari (2009) Juvenile justice : Scuring the rights of children during 1998 †2008. NUJS L. REV.557-572.\r\n'

'Marketing and Woolworth\r'

'What you have to do For this assignment, you be required to: Re take c atomic number 18 into an organisation that you are beaten(prenominal) with Collect germane(predicate) information for custom in completing the tasks of this assignment To perform the tasks satisfactorily, you impoverishment to withdraw extensive secondary research using search engines, the useful websites in the App demolitionix of OTEN learning resources and both other relevant sources of information. This assignment continues from Assignment 1. You whitethorn need to refer to Assignment 1 to make do the following four tasks.Suggested response length: 8-10 pages deputes Task 1 (25 marks) Describe the performance of a upstart merchandising program or a grocery storeing invent of the organisation. You are required to describe wide-eyed and specific action programs (what, when, who and how) with reference to the commercializeing variety elements. Woolworth is a retail primary activity in super fo odstuff and has a portfolio barter organization which is similar to wes makeers, like BIGW, gasoline and liquor gillyflowers bonds, it is a big huge domain of consumer favourite steels.It is a big argument industry and need a bell leadership slaying plan for the lodge to success and achieve their accusation and goals. in Sydney . Woolworth comp both has the board ,of animal trainers act in behalf of plowshare holders in supervising. And managing is to planning and managing a trade unspoilt plan for marketing to be always the company to be a fresh food quite a little. the implementation plan for Woolworth is to focus on some areas in company like water , sourcing, packaging, waste and thousand stores positivistic challenges and opportunities to way forward including our target . he measurement of our environmental by rhe mission from farm to market , from market to dissemination centre, from distribution to store from store to home . the sustainability scheme fo r Woolworth to give the importance issue to the business feedback reciving from stakeholders . woolworth commitments, policies and performance details on our corporate righteousness in Woolworth website. This strategy allow for help to make environment issues with the work that Woolworth mangemnt are al active doing around the economic and social blow for the company . Working group to develop Woolworth strategy to energy and green house . sustainable conduct targets ,waste, packaging and water. The groups come from all different places of the business to establish the implication and practical consideration behid the commitments and targets * http://www. woolworthslimited. com. au/icms_docs/130514_Doing_the_Right_Thing. pd Rom market placeplace, Shareholders, government suppliers, guests Workplace Employee surroundings CO, energy, water, waste, resources, biodiversity To create a trade mark ( strike forth, logo, etcetera , and have it registered (protection of Intellectu al property in devout orders www. ipaustralia. gov. au) > point of intersection/brand handler > Consultation with company lawyers, external consultants and major stakeholders (if need be) > Registration on/before destination of family line. 2. The fruit should be available for despatch to retailers by the end of December * Product : Woolworth has a modernistic organization focus on marketing efforts on their customers to give the consumer a health and fresh brand to use on their cheeseparing brand , Woolworth attention has a new harvest-time call whatMacro Wholefoods it is a market brand organic for almonds and semolina and walnuts ec… large organic the new range of products has a gluten wanton and that is actually safety and healthy for any family in health issues . who Woolworth motorcoach proud to bring macro instruction instruction wholefoods in market. Woolworth is a big local business employer of more(prenominal) than 192,000 people and commi tted their own suppliers , producers and manufactures. at that place is board of directors in Woolworth this board role is to defend and serve interests of shareholders by overseeing and assess value and look of the company .Management board to take responsibility and right decisions across the company brand . what to purchase what to brand is good for marketing in Woolworth companies . how Woolworth limited managers are best Australian organised and trusted for the good brand and fresh brand by with everlastingly checking if suite to consumer what is need to be in market how the superior should be and any effects for this motley brand what the effect should be a involvement on packaging when should be eating and when is coating date . packaging to be safety and good looking positively charged easy to use . very product should registered a trade mark for any new brand in market give the fees for new brand and application to go through with(predicate) to completed . the c onsultation for the brand company impart check if this new macro product result suit Woolworth production system . it is an enough f program for this macro product against any competition funding available to develop new macro product . ( peter flux page 259 ) when the product application start in 4/2/2009 and should be end it three month by and by around 4/5/2009 has to be ready for determine and prepare to be in market .Determine and finalise the price incline for retailers > marketing manager > establish on info from gross revenue people + industry info from MKIS, relevant macro-environmental Factors > price list ready for retailers on/before October 2. Determine price strategies > marketing manager > feedback from salespeople + Nature of product, marketing objectives, etc. > by the end of August Pricing : pricing is very important elements in marketing mix or any new product in market price should be clear to customer and also match the quality of the pro duct . arketing manager for Woolworth will determine the price of the product by the cost and company position in market and what level of competition in market for this product . in that location is many another(prenominal) competitors in pricing by auction markets there is many sellers to buy the product through the websites from different company . there is a costs , positioning and competition in for each one market that is why manager in Woolworth should depending in how and where market the product price and what value . And intelligence the customers and consumers better, to improving product according to their needs. t hypertext mark-up language http://www. woolworths. com. au/wps/wcm/connect/Website/Woolworths/Our+Brands/Macro Determine distribution strategies (selective, intensive, etc. ) > marketing manager + marketing/sales team > based on market coverage, competition, cost of distribution, etc. > on/before 30 family 2. Determine channel management strategi es > marketing director > in consultation with marketing/sales people, relevant stakeholders, etc. gt; on/before 30 September http://www. woolworths. com. au/wps/wcm/connect/website/woolworths/abou What will be carried out? Woolworth called fresh food people has a good low prices for food and grocery all family need it in store , includes vegetable , meats , groceries items and packaged, liquor in different brand , petrol, general merchandise plus home improvement and hotels http://www. woolworthslimited. com. au/page/Who_We_Are/Our_Brands/ Who is obligated?Woolworth company has the board ,of directors act in behalf of share holders in supervising. Company supervising and managing is to planning plus managing a good plan for marketing * . there is board of directors in Woolworth this board role is to take on and serve interests of shareholders by overseeing and assess value and quality of the company . * Management board to take responsibility and right decisions across the company brand . what to buy what to brand is good for marketing in Woolworth companys .How it is through: Woolworth is a big local business employer of more than 192,000 people and committed their own business of many thousands local farmers, producers and manufactures. When it should complete: Promotion: 1. Salespeople to call on all retailers and secure orders for production > sales manager/sales people > develop a customer call plan that covers all sales territories + info from MKIS, etc. > before November 2. Develop a advertizing media schedule > advertising/marketing manager > based on ad budget, types of media options, etc. gt; by the end of November People: Physical process: Physical endorse: 4Ps or 7P depending on the nature of the products or work Task 2 (25 marks) lay and describe both sales forecasting techniques that could be used by the organisation or in the industry. You can use two of the following sales forecasting techniques: Market build-up meth od Survey of buyers intentions Composite of sales upshot opinions Expert opinion Delphi method Regression outline or any appropriate techniques. Critically mensurate the two sales forecasting techniques.Task 3 (20 marks) Identify and describe four pecuniary ratios used for measuring stick and monitoring the performance of the marketing program or the marketing plan of the organisation. Relate your discussion to any relevant marketing mix elements. Task 4 (30 marks) Describe five evaluation and monitoring chair methods for the marketing program or the marketing plan of the organisation. You need to demonstrate your skills and knowledge of marketing metrics, financial metrics and benchmarking industry best practices based on reliable sources of secondary information.\r\n'