Ratio Analysis Memo Essay

The accompanying reminder will clarify the discoveries of the budget report investigation for 2008 for Berry’s Bug Blasters just as offer guidance noteworthy abatements in benefits or increments in liabilities in the event that they apply. Some brisk realities: Liquidity is up for 2008 Current proportion shows we pay resources 5.99 occasions for each current obligation, an expansion of 62% from 2007 Significant liquidity proportion decline in 2008 was in stock turnover Inventory tuning over 6.67 times each year, down 42% from 2007 Berry’s Bug Blasters stock turnover is influencing the benefits. The benefit proportions diminished with the stockholders’ value diminishing the most by 56%. The intrigue cost for 2007 and 2008 has been disposed of. Berry’s Bug Blasters absolute obligation was diminished to resources by 24% in 2007 to 16%, the company’s number presently shows dissolvability. So as to decide whether an organization will meet transient obligation commitments fluid proportions are utilized by organizations and financial specialists. Berry’s Bug Blasters has demonstrated momentary commitments 5.99 occasions to 1 risk. Exactly when a proprietor or financial specialist assesses an organization’s liquidity proportions, t hey are using information from the Balance Sheet to assess if an association has the advantages and the capacity to take care of momentary liabilities. Berry’s Bug Blasters have met the imprint. Partners use benefit proportions to get understanding on the ampleness or adequacy of an organization’s benefits. Crediting associations and speculators will use benefit proportions to help center the possible money related benefits for the venture into that specific association. Organization within an association can utilize gainfulness proportions to give domains within the association and make any fundamental improvements to upgrade execution in those regions. The going with connections will exhibit that we have diminished in the measure of net revenue. This abatement shows that business has impeded in 2008. Berry’s Bug Blaster may need to investigate marketingâ methodologies to create more business in the looming year. Dissolvability proportions are generally used by long haul banks and partners. The two customers are using dissolvability proportions to center the drawn out quality and endurance of an association. Long haul money related nature of an association is basic to these customers to exhibit that an association will have the ability to take care of obligation and accumulated enthusiasm of a develop obligation. Berry’s Bug Blasters has made a not too bad appearing of diminishing the proportion of measure of all out obligation to resources. As a rule, Berry’s Bug Blasters is in extraordinary monetary wellbeing in connection to others in the business. An intercompany close to investigation was performed using our associations closest exchanged on an open market competitor, Rollins Inc. Like Berry’s Bug Blasters, Rollins Inc. gives vermin and termite control administrations to business and private clients. The Rollins Inc. SEC recorded 10-K for the period finishing 12/31/08, the joined proportion, even and vertical investigation are the source reports for the information underneath. The overall revenue is by a long shot the most important bookkeeping perspective for any organization. Berry’s Bug Blasters has multiplied the overall revenue (16%) other than Rollins Inc. (6.6%) with respect to dissolvability, Berry’s Bug Blasters brought about no intrigue cost while Rollins Inc. paid $761,000 intrigue cost. Another usually utilized productivity proportion utilized principally by financial specialists is the arrival on normal stockholders’ value. Berry’s Bug Blasters and Rollins Inc. performed amazingly and tied at 30%. The proportion, even, and vertical investigation performed supervisors, loan bosses, and financial specialists can see that Berry’s Bug Blasters stays serious, and is an important venture. I trust you have increased further knowledge into the budgetary soundness of Berry’s Bug Blasters. References: Weygandt, J.J., Kimmel, P.D., and Kieso, D.E. (2010). Monetary Accounting (seventh ed.). Hoboken, NJ: John Wiley and Sons. Apollo Group Virtual Organization. (2011). Berry’s Bug Blasters. Recovered from:https://ecampus.phoenix.edu/secure/aapd/CIST/VOP/Business/Berrys/index.asp on July 24, 2015.

Summary of Literature Review on Dividends free essay sample

A survey of Theories and Empirical Evidence. In this article, the primary hypotheses on profit strategy are depicted and their believability is assessed. Association between the checked on paper and my exploration proposition According to my examination proposition, the ace theory subject will be â€Å"Comparative investigation of companies’ profit strategy: worldwide perspective†. In this way, the writing survey on profit strategy has an immediate association with my exploration proposition. There are a few factors that clarify this association. As a matter of first importance, any ace proposal needs to begin with a writing audit of existing investigations in the examined territory and these current examinations are introduced in the paper. This implies the hypotheses examined in the paper will be depicted in my lord proposition. This paper directs my consideration toward the fundamental existing hypotheses. Subsequently, I know which speculations I should research to a more noteworthy profundity to accomplish a decent comprehension of the considered field. We will compose a custom paper test on Outline of Literature Review on Dividends or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Besides, in this paper the hypotheses are introduced in a sorted out way and are plainly clarified. Along these lines, perusing this paper encourages me to get a general comprehension of the speculations on profit strategy. Obviously, additional exploration will be required on every hypothesis except, as I would see it, a general and improved comprehension of a theme before examining it to a more prominent profundity is consistently a bit of leeway. Thirdly, the references list toward the finish of the paper shows which writing might be tended to while exploring the profit strategy to a more noteworthy profundity. In general, this paper is an incredible establishment for my lord proposal work. Division of works assessed into classes The works referenced in the article all location (completely or somewhat) the profit strategy and profits. I propose the accompanying arrangement of these works. Works that give the meaning of profit strategy †just one work is introduced in this gathering. a) Lease, Ronald C. , Kose John, Avner Kalay, Uri Loewenstein, and Oded H. Sarig, 2000. Profit Policy: Its Impact on Firm Value (Harvard Business School Press, Boston, Massachusttes). As per this work, profit strategy is â€Å"the practice that administration follows in settling on profit payout choices or, at the end of the day, the size and example of money dispersions after some time to shareholders†. As I would see it, the creators of the writing survey ought to have introduced a few meanings of profit strategy.

Structural analysis Essay Example | Topics and Well Written Essays - 1750 words - 2

Auxiliary investigation - Essay Example Not simply that, electron microscopy was additionally expanded with reasonable indicators to try and concentrate quantitative smaller scale science and miniaturized scale crystallographic data not just from the surfaces (if there should be an occurrence of SEM) yet additionally from inside the greater part of the material if there should arise an occurrence of TEM. Upgrade in goals could be conceivable on account of a lot littler estimation of the frequency of the quickened electrons (which are the test in electron microscopy) when contrasted with that of the noticeable light (which is the test if there should be an occurrence of optical microscopy). Why electron microscopy could be extended to give significantly more data is on the grounds that connection of electrons with issue prompts age of an assortment of signs like various types of electrons and X-beams and these signs contain important data about the geography of the surface as well as about science of the material and direct ion of the grains. In this manner, it gets pertinent to introduce a short prologue to electron †matter connection for better comprehension of electron microscopy when all is said in done and SEM specifically. At the point when an electron bar hits with issues it interfaces with the electrons †external shell just as center electrons and core of the issue. Contingent upon the vitality and force of the episode electron shaft and thickness of the material being presented to the electron pillar distinctive sort of signs are created. A schematic outline demonstrating a run of the mill electron †matter communication is introduced in Figure 1. Electron shaft can enter through the example just on the off chance that its thickness is under 100 nm and just, at that point the transmitted signs are created. Transmitted signs are utilized in Transmission Electron Microscope (TEM) and related systematic gear like STEM (Scanning TEM), ATEM (Analytical TEM), HRTEM (High Resolution TEM) and so forth with connections like EELS, HAADF and so on. These signs are most certainly not

Managment And Leadership Development Essay Example | Topics and Well Written Essays - 4000 words

Managment And Leadership Development - Essay Example This report proclaims that directors are primarily mindful with the available resources of completing an occupation. Thus it very well may be reasoned that administration has the obligation of arranging and directing the association by planning and actualizing appropriate systems. The executives is likewise answerable for guaranteeing the participation of representatives and collaboration by controlling and regulating their exercises and giving suitable inspiration. The absolute most huge changes in the board over the most recent twenty years have been brought because of world downturn. Worldwide downturn has expanded rivalry and the significance of promoting. This expanded rivalry has prompted the reception of new administration methods. Globalization and resultant expanded rivalry has squeezed the administration to envision change and plan hierarchical assets to address those issues. This paper makes an end that in the wake of contemplating the different viewpoints and perspectives on the executives improvement and authority it is presumed that them two are fundamental for maintainable long haul development of the association. In this quick changing, exceptionally serious, globalized world, associations need to adjust quickly to the changing condition which must be finished by making a learning situation in the association. Learning society urges supervisors to build up their aptitudes and information through preparing and advancement and the improvement of chiefs ought to be coordinated with authoritative requirements for common advantage.

The Advantages and Disadvantages of Having A National History Essay

The Advantages and Disadvantages of Having A National History - Essay Example Man's social legacy infests our lives nearly from birth. History is the account of what people have done, of what they have left for others to appreciate and endure. Individuals have made fabulous goofs and honorable commitments, however paying little mind to the nature of human action it has given us a heritage of development, not in every case fine and respectable yet all in all there has been progress both material and good. Man's viewpoint is essentially cheerful and there has been some legitimization for this. As individuals take a gander at history, on the off chance that they are guided in the genuine soul of analysis and saturated with the need to search for reality, they can't resist being motivated by the courageous extents of their progenitors' battle for presence and a superior life. Such is the history as it was acquainted with the old Greek world by Herodotus. After around a million years of human battle out of the mist and numbness of primitive relic during which time man's history was in the hands of the divine beings. Herodotus gave the account of mankind back to man; subsequently properly being known as the father of history. He did this in a straightforward way, in a way that we in some cases underestimate and consequently ignore; he just watched individuals and expounded on what they did and thought. Just because history was in excess of a negligible emblematic record. Man was made mindful of his legacy. He brought humanism into the annals of war, debasement and the secretive methods of Providence. He blessed men generally with opportunity of will to settle on decisions and to shape the course of occasions wherein they were up to speed.

Art Science in Paris

Art Science in Paris Sara Ferry PhD 2015 Nuclear Science Engineering internship withLe Laboratoire MIT-France Program 2009, 2010 2011 This past summer I worked at Le Laboratoire, an experimental art-science space in Paris. I helped to curate an upcoming art exhibitioninspired by the possibilities for the future of accessible drinking water and centered on a sculpture by the architect Ciro Najle. This internship allowed me to take a mental break from nuclear engineering in betweengraduating from MITs undergraduate program and beginning Ph.D studies in September, and refocus my energy on a different topic. I helped curate an exhibition for Fall 2011 that is focused on the large-scale sculpture Cummulus, a cloud-like form made entirely of crochet and developed by the architect Ciro Najle. During the internship, I learned about the possibilities for curating a space and organizing a large-scale exhibition, and also learned more about the different developments pertaining to what Labo calls the future of water: how can we conserve it? How can we ensure that more people have access to it? How can we ensure that it will still be accessible in the future? This created an interesting parallel to nuclear engineering, since it also involved considerations of sustainability and minimal environmental impact. I also had the opportunity to network with many remarkable people from a wide va riety of fields, and to be involved with the 2011 ArtScience workshop, in which college and high-school aged students from around the world converged at Labo for a week to develop product and company ideas that all linked into themes of water, sustainability, and community building.

US Financial Crisis and its Impact on Indian Banks - Free Essay Example

Introduction: The 2008 financial crisis was triggered by a dramatic rise in mortgage delinquencies and foreclosures in the US, which had adverse impact on banks and financial markets around the globe. But, Indian banks unlike other developed countries and emerging markets were not seriously affected. It is not surprising as Indian banks have very few branches overseas. Also, they had virtually no direct exposure to European or US mortgage market, and their exposure to complex derivative instruments whose value fell dramatically during crisis was miniscule. Some Indian Banks which have foreign exposure suffered a bit. Notably, ICICI bank faced significant loss of 375 crores as its London subsidiary had exposure of 57 million euro (375 crores) in Lehman Brothers, which had filed for bankruptcy in US  [1]  . As Indian Economy is now a relatively open economy, there were indirect impacts due to the crisis, especially on GDP growth, exports, exchange rates etc. India which had capital inflows of more than $100 billion during 2007-08, saw a net increase in capital inflows of $10 billion. During this time, it was also difficult for Indian companies to raise money from foreign markets. Exchange rate rose dramatically during this time as compared to previous years hitting liquidity and importers badly at same time. A snapshot of historical exchange r ate is provided below. Exchange Rate INR vs USD Indian Banks Performance: BSE SENSEX vs BSE BANKEX  [2] Historically, Indian banks have been well regulated and capitalized and they have also performed well financially. A comparative performance of BSE sensex and BSE bankex has been shown in the above plot. It clearly shows how Indian banks were hit during 2008 crisis, and how they performed post crisis. Though underperforming during the crisis, Indian banks have done fairly well post crisis. RBI Policies and Liquidity Condition: Repo, Reverse Repo and Mibor rates vs Time  [3] 2008 US financial crisis has shown liquidity risk can rise multifold during adverse conditions. In the Indian Financial System context, we can see during the crisis how dramatically Mibor rates had shoot up. In these conditions, it becomes very difficult for financial institutions to borrow money from market to meet their liquidity requirements. Reserve Bank of India (RBI) has already put in various ways to mitigate the liquidity risk at short term, systematic level and institution level. Some of the methods include limit of borrowing and lending in the inter-bank call money market, limit on inter-bank liabilities, monitoring of credit deposit ratio of each bank. RBI has also given guidelines on Asset Liability Management (ALM) for banks, and SPVs. RBI has so far not allowed some complex instruments, which are operating in foreign markets. Before the crisis many banks were accusing RBI of its tightening monetary policies (a s can be seen from increasing CRR below). But, later they were appraising RBI for taking prudential policies even before the crisis, and during crisis. The Chairman of HDFC, Deepak Parekh quoted He saved us of Dr. Y.V. Reddy (RBI Governor during the crisis). Nobel Laureate Joseph E. Stiglitz commented if America had a central bank chief like Y. V. Reddy, the US economy would not have been in such a mess. CRR Ratio vs Time  [4] Policy Response: Though, RBI had already taken various steps observing global financial system, it took an active role in protecting Indian banks in terms of providing support for liquidity through various mechanisms. Support from government thorough fiscal policies helped Indian banks and economy to recover faster as compared to other economies in the world. Monetary Policy Response: RBI advised banks to report their exposure to Lehman Brothers and related entities, as soon as Lehman Brothers filed for bankruptcy under chapter 11. During that time of 77 reporting banks, 14 banks reported their exposure to Lehman Brother and its related entities including India and abroad. In the aftermath of the turmoil caused by bankruptcy of Lehman Brothers, RBI announced a series of measures to facilitate financial stability and orderly operations of financial markets, which predominantly included providing additional liquidity support options to banks. RBI was able to manage the situation with appropriate u se of a range of mechanisms available to manage the liquidity in the economy such as Cash Reserve Ratio, Statutory Liquidity Ratio, Liquidity Adjustment Facility and Open Market Operations including Market Stabilization Scheme. As seen from the plot of Repo, Reverse repo and Mibor rates with time, 2007 had seen a large capital inflow, leading to excessive liquidity, which was absorbed by RBI through mechanism such as LAF, MSS and CRR. But during crisis, RBI started loosening the tighter monetary policy to provide additional liquidity in the system. In the first phase the cash reserve ratio (CRR) was cut down from 9% to 5.5% (sharpest reduction ever in CRR). The CRR reduction released Rs 1,50,000 cores of primary liquidity in less than a month to the liquidity stressed economy. Statutory liquidity ratio (SLR) was reduced from 25% to 24%. Also RBI allowed a temporary relaxation in SLR to the extent of 1.5%. This facility was granted to enable banks to borrow the RS 60,000 crores of additional liquidity to lending to mutual funds. RBI also cut repo rate from 9% to 4.75%, reverse repo from 6% to 3.25%. Other steps included, increase in the interest rate ceiling on NRI and FCNR bank deposits to attract deposits, providing export credit refinance and reducing provisioning norms on housing loans, real estate loans, personal loans etc. Fiscal Policy Response: Finance minister P. Chidambaram announced that RBI would provide temporary liquidity support of 250 thousand crores to commercial bank and NABARD, against the first debt. The government has decided that the limit of foreign investment (FII) in corporate bond would be raised from $3billion to $6 billion. SEBI also played a celebrated role in managing the flow of money from abroad. The promoters were now allowed to increase their holding in their company up to 75% through creeping acquisition route Earlier restriction prohibited them from acquiring more than 55% companys equity. Recommendations: Several lessons could be learned from the US financial crisis, which could help us to avert any similar future crisis. Especially for Indian Banking System, which was luckily not so entangled with the US or Europe financial system, various guidelines and policies could be recommended. Capital requirements for complex structured products, whose risk assessment is difficult, could be increased from current prevailing norms. Soundly managing, reporting of off-balance sheet items. Capital requirement treatment for off-balance sheet items could be strengthened. Helping banks to oversight the firm level and market level risks arising in future. Discourage the use of complex structured products, which are risky in nature, for banks.

The Flood of Transplant New Yorkers - 997 Words

Spike Lee, Martha Stewart, Nicki Minaj, Bill Cosby and Michael Bloomberg are all connected by invisible strands that bind them. Most would ask what is the substance of these bonds, how could all these individuals from different worlds be connected? The individuals listed above are all successful â€Å"transplant New Yorkers† (people who are not originally from N.Y.C) who went from rags to riches. They are the inspiration for the roughly four million non – natives found within the city. Other significant reason for the huge influx of non – natives are popular compositions by Frank Sinatra and When O’ Henry which are â€Å"New York, New York† and â€Å"The Duel† respectively, both of which are guilty of painting a vastly deceitful portrait of New York, which misleads millions of individuals from near and far causing them to migrate to the city only to be faced the sad reality. New York is not as great as it is made out to seem. In â€Å"The Duel† written by When O’ Henry which depicts the lives of two individuals from the mid-west who relocate to New York City. One studied business the other studied art their names were William and Jack respectfully these individuals came to New York expecting to have their cake and eat it too. Like many others, both of them thought that in their pursuit of wealth they could uphold the morals that they inherited from the west. William bent to the will of the city and there was no going back, like many others before and after him he has become â€Å"New Yorkized†Show MoreRelatedImpact of Science on Society38427 Words   |  154 Pageso the artifacts he would create in order, always, t o make tomorrow better than today. But how does change operate? What triggers a new invention, a different philosophy, a n altered society? The interactive network of man’s activities links the strangest, most disparate elements, bringing together the m o s t unlike ly combinations in unexpected ways t o create a new world. Is there a pattern t o change in different times and separate places in our history? C a n change be forecast? How does societyRead MoreImpact of Science on Society38421 Words   |  154 Pageso the artifacts he would create in order, always, t o make tomorrow better than today. But how does change operate? What triggers a new invention, a different philosophy, a n altered society? The interactive network of man’s activities links the strangest, most disparate elements, bringing together the m o s t unlikely combinations in unexpected ways t o create a new world. Is there a pattern t o change in different times and separate places in our history? C a n change be forecast? How does societyRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesUniversity of Shefï ¬ eld in England, and ï ¬ nished his Ph.D. in statistics at Stanford University. He previously taught at the Universi ty of Florida and at Oberlin College and has had visiting appointments at Stanford, Harvard, the University of Washington, and New York University. From 1998 to 2006, Jay served as Chair of the Statistics Department at California Polytechnic State University, San Luis Obispo. The Statistics Department at Cal Poly has an international reputation for activities in statistics educationRead MoreLogical Reasoning189930 Words   |  760 PagesExplanation ................................................................................................ 438 Induction from the General to the Specific ................................................................................. 438 How New Information Affects an Argument’s Strength ............................................................. 439 Statistics and Probability ...............................................................................................................

Romantic Shakespeare Quotes

William Shakespeare was considered a true romantic. He portrayed love as a heady mix of passion, aggression, despair, and determination. There are amorous love scenes in many of his plays. If you are a romantic, too, you will appreciate the intensity of these Shakespeare quotes. Romeo and Juliet, Act II, Scene II I am too bold, tis not to me she speaks:Two of the fairest stars in all the heaven,Having some business, do entreat her eyesTo twinkle in their spheres till they return.What if her eyes were there, they in her head?The brightness of her cheek would shame those stars,As daylight doth a lamp; her eyes in heavenWould through the airy region stream so brightThat birds would sing and think it were not night.See, how she leans her cheek upon her hand!O, that I were a glove upon that hand,That I might touch that cheek! Romeo and Juliet, Act II, Scene II Then plainly know my hearts dear love is setOn the fair daughter of rich Capulet:As mine on hers, so hers is set on mine;And all combined, save what thou must combineBy holy marriage: when and where and howWe met, we wood and made exchange of vow,Ill tell thee as we pass; but this I pray,That thou consent to marry us to-day. Romeo and Juliet, Act II, Scene 3 I pray thee, chide not; she whom I love nowDoth grace for grace and love for love allow;The other did not so. Romeo and Juliet, Act II, Scene 3 O, she knew wellThy love did read by rote, that could not spell.But come, young waverer, come go with me,In one respect Ill thy assistant be;For this alliance may so happy prove,To turn your households rancour to pure love. The Two Gentlemen of Verona, Act I, Sc. III O, how this spring of love resemblethThe uncertain glory of an April day! Twelfth Night, Act III, Sc. I Love sought is good, but given unsought is better. Twelfth Night, Act II, Sc. III Journeys end in lovers meeting,Every wise mans son doth know. Twelfth Night, Act I, Scene 1 O spirit of love, how quick and fresh art thou!That, notwithstanding thy capacityReceiveth as the sea, nought enters there,Of what validity and pitch soever,But falls into abatement and low priceEven in a minute! so full of shapes is fancy,That it alone is high-fantastical. As You  Like It No sooner met but they looked; No sooner looked but they loved;No sooner loved but they sighed;No sooner signed but they asked one another the reason;No sooner knew the reason but they sought the remedy;And in these degrees have they made a pair of stairs to marriage... Much Ado about Nothing, Act IV, Sc. I I never tempted her with word too large,But, as a brother to his sister, showdBashful sincerity and comely love. Othello, Act II, Sc. III Cassio, I love thee;But never more be officer of mine. Othello, Act III, Sc. III But, O, what damned minutes tells he oerWho dotes, yet doubts, suspects, yet strongly loves! Othello, Act III, Sc. III Excellent wretch! Perdition catch my soul,But I do love thee! and when I love thee not,Chaos is come again. Romeo and Juliet, Act II, Sc. II Good night, good night! parting is such sweet sorrow,That I shall say good night till it be morrow. Romeo and Juliet, Act II, Scene II My bounty is as boundless as the sea, my love as deep; the more I give to thee, the more I have, for both are infinite. Romeo and Juliet, Act I, Sc. V My only love sprung from my only hate!Too early seen unknown, and known too late! A Midsummer Nights Dream, Act I, Sc. I Love looks not with the eyes, but with the mind; And therefore is winged Cupid painted blind. Antony and Cleopatra, Act I, Sc. I Theres beggary in the love that can be reckond. As You Like It, Act II, Sc. V Under the greenwood treeWho loves to lie with me. As You Like It, Act IV, Sc. I Men have died from time to time, and worms have eaten them, but not for love. As You Like It, Act V, Sc. II No sooner met but they looked; no sooner looked but they loved; no sooner loved but they sighed; no sooner sighed but they asked one another the reason; no sooner knew the reason but they sought the remedy. Hamlet, Act II, Sc. I This is the very ecstasy of love. Hamlet, Act II, Sc. II Doubt thou the stars are fire;Doubt that the sun doth move;Doubt truth to be a liar;But never doubt I love. Julius Caesar, Act III, Sc. I Though last, not least in love. A Midsummer Nights Dream, Act I, Sc. I Love looks not with the eyes, but with the mind; And therefore is winged Cupid painted blind. Antony and Cleopatra, Act I, Sc. I Theres beggary in the love that can be reckond. As You Like It, Act II, Sc. V Under the greenwood treeWho loves to lie with me. As You Like It, Act IV, Sc. I Men have died from time to time, and worms have eaten them, but not for love. As You Like It, Act V, Sc. II No sooner met but they looked; no sooner looked but they loved; no sooner loved but they sighed; no sooner sighed but they asked one another the reason; no sooner knew the reason but they sought the remedy. Hamlet, Act II, Sc. I This is the very ecstasy of love. Hamlet, Act II, Sc. II Doubt thou the stars are fire; Doubt that the sun doth move;Doubt truth to be a liar;But never doubt I love. Julius Caesar, Act III, Sc. I Though last, not least in love.

Use of the Supernatural in Shakespeares Macbeth Essay

Use of the Supernatural in Macbeth In Shakespeares play The Tragedy of Macbeth, Shakespeare uses an underlying motif of the supernatural to control the characters and add a new dimension to the play. Shakespeare uses a large motif of light vs. darkness throughout the play to present moral choices and religious ideas. When the play opens, there is thunder rolling around and the witches on stage. The thunder is symbolic of darkness and gives the audience the first impression that the play will not be ordinary. The witches who only appear in darkness, elements of the supernatural, are one of Shakespeares classic ways of catching the audiences attention and of also setting the mood for the play. Another motif present in†¦show more content†¦If the dagger is a hallucination, then Macbeth has some subconscious urge to take Duncans life. If the dagger is from the witches, then the witches want to entice Macbeth with a little something to make him contemplate beforehand what he may be doing. The witches know that Macbeth will not talk himself out of killing Duncan until after the fact. A recurring theme in Macbeth is that of sleeplessness. The first time that sleeplessness is introduced by the witches is when the first witch is discussing an encounter with a sailor amongst the coven. She states that because the sailors wife would not give her a chestnut, she made it so he could not sleep for nine times nine days. The witch also chopped off the sailors thumb to show her savagery and a bit of cunning. Sleeplessness is brought up again after Macbeth murders Duncan. Macbeth says that he hears that Glaims shall sleep no more therefore Cawdor will not sleep. This could also be appearance vs. reality because did Macbeth hallucinate those messages or were they whispered far away and sent by the witches? The heaven vs. hell motif of Macbeth is made very apparent also. All throughout the play, King Duncan is seen as a saint. Duncan is portrayed as an almost perfect man that has done nothing evil to deserve an early death. After Macbeth murders Duncan and Macduff finds Duncan, Macduff makes the metaphor that someone has broken Gods anointed temple and stole the life from the building. ThisShow MoreRelatedShakespeares Use of the Supernatural in Macbeth Essay1249 Words   |  5 PagesShakespeares Use of the Supernatural in Macbeth When Shakespeare wrote Macbeth in the early 1600s the King of England was James I. James was king of Scotland too. He ruled in Scotland before coming king in England in 1603 as well. James was supposed to have descended from the real Banquo. Some people often think that Shakespeare wanted to flatter James I by writing this play by showing James that he was nothing like Macbeth. In Shakespeares play Macbeth it has beenRead MoreWilliam Shakespeares Dramatic Use of the Supernatural in Macbeth1013 Words   |  5 PagesWilliam Shakespeares Dramatic Use of the Supernatural in Macbeth Be sure to include the witches, the dagger, Banquos ghost, the apparitions and the Old man. There are many themes in Macbeth like ambition, loyalty and hypocrisy but Shakespeare has used the theme of the supernatural to create dramatic emphasis and suspicion. He has used the witches, dagger, Banquos ghost, the apparitions and the old man to create to add an element of the supernatural to Macbeth. Read MoreShakespeares Use of the Supernatural in Macbeth Essay example5126 Words   |  21 PagesShakespeares Use of the Supernatural in Macbeth The supernatural is widely used in Macbeth, and covers major sections of it. It is used to generate interest, and to provoke thought and controversy. At the time the play was written, James the 1st was the English monarch. James the 1st was originally James the 4th on the Scottish throne, until there was a union of crowns between England and Scotland in the late 16th century. Shakespeare wrote the play for him, so the Read MoreShakespeares Use of the Supernatural in Macbeth Essay868 Words   |  4 PagesThe supernatural was a popular element in many of the plays written in Shakespeares time (including Hamlet) and everyone of Shakespeares time found the supernatural fascinating. Even King James I took a special interest in supernatural and written a book, Daemonologie, on witchcraft. It must be remembered that, in Shakespeares day, supernatural referred to things that were above Nature; things which existed, but not part of the normal human life and unexplainable. The play Macbeth involves manyRead MoreRole of Supernatural in Shakespeares a Midsummer Nights Dream1547 Words   |  7 PagesStudy of Shakespeares Use of the Supernatural (Penn State University, English 444.2: Spring 1998) by Fred Coppersmith Near the end of the opening scene of Macbeth, Shakespeares three Weird Sisters proclaim in unison that fair is foul, and fou l is fair, providing us, as readers, with perhaps the best understanding of the plays theme and the tragic downfall of its central character. That this revelation -- this pronouncement that all is not well in Scotland -- comes from a supernatural or otherworldlyRead More The Supernatural in Shakespeares Works Essay1747 Words   |  7 PagesThe Supernatural in Shakespeares Works No one questions the fact that William Shakespeare is a pure genius when it comes to creating immortal characters whose characteristics transcends those of the normal supernatural beings, but most students of literature agree that his uses of the supernatural aren’t merely figments of his creative imagination. Every man, woman, and child is influenced by the age into which they are born and Shakespeare was no exception. Not only does his use of supernaturalRead MoreMacbeth Themes899 Words   |  4 Pages â€Å"What are the major themes in Macbeth† By Connor Maguire William Shakespeare’s Macbeth a play complete with many themes and viewpoints. The themes are exhibited by the main characters of the play, notably antagonist Macbeth. Themes seen in the play include ambition, where is is portrayed as both dangerous and unnatural. However, it does exist in both good and evil forms in the play. Another theme seen is whether Macbeths actions in the play are a result of fate, or free will. Although outsideRead MoreWilliam Shakespeare s Macbeth As A Tragic Hero985 Words   |  4 PagesWilliam Shakespeare’s Macbeth (published 1623), a masterpiece, because of the number of issues it deals with in society both in Shakespeare’s time and modern society. He is regarded as the greatest English playwright of all time and has written many magnificent plays over the course of his lifetime. Shakespeare’s plays are still significant today as they cover many issues that we continue to face, such as racism (Shylock in Merchant of Venice), love (Romeo and Juliet), and the mysterious supernaturalRead MoreSupernatural Soliciting Within Shakespeare s Macbeth1728 Words   |  7 PagesNovember 6th, 2017 Supernatural Soliciting within Shakespeare s Macbeth Shakespeare’s Macbeth is broadly known as a cursed play by a myriad of individuals globally. Given its appalling history of death and disorder, as well as the supernatural elements present within the play, many have come to the latter conclusion. To add, Macbeth is also a tragedy, adding more malediction to the already allegedly accursed play. To create such a tragic, ill-fated play, Shakespeare uses a vast variety ofRead MoreThe Importance of the Theme of the Supernatural in William Shakespeares Macbeth951 Words   |  4 PagesThe Importance of the Theme of the Supernatural in William Shakespeares Macbeth The supernatural in Elizabethan times was seen as a very real threat to society. The public thought that there were such things as witches who could perform acts of the supernatural such as turning humans into animals and causing changes in the weather. Any mention of the supernatural in these times scared the public and many people, mainly women, were executed on the thought that they

Bounadries in Nursing - 1732 Words

undariesProfessional boundaries in Nursing This assignment a discussion about nursing boundaries issues which happened in my workplace. The founder of modern nursing has rightly quoted that ‘nursing is the care which puts the person in the best possible condition for nature to either restore or preserve health or to prevent or cure injury’. Nursing has its own entity and ethics which makes it a profession. In response to the rising health needs, the need for independent nursing is the demand of the hour. This concept are formulated and implemented in develop countries. This has helped in meeting the consumers’ demand for health benefits. In the early years of the nursing profession, it generally believed that nurses served and cared for†¦show more content†¦However, if the doctor available in the units during office hour, they have to finish their entire plan of patient care. Snelgrove and Hughes (2000) found that night nurses often move across usual boundaries to ease pressure on over-burdened junior doctors. Some of nurses tend to take over the expended role as they are willing to learn and developing themselves. Workman (2002) found that nurses want undertake cannulation because they perceive that it improves the standard of patient care and provides personal and professional satisfaction. Meanwhile, Djukic and Kovner (2010) cited that nurses and physician practice overlapped can be useful for determine conventional role and responsibilities as well as opportunities for expanding established professional boundaries. Mitchinson and Goodland (1996) defined expended role as a higher level of nursing practice within existing boundaries of nursing. This is the result of the knowledge from research, experienced and continuing education and incorporates new skills from this knowledge base. Although, the senior staff given the authority by doctor in performing the cannulation to the patient, sometimes they are also facing the challenges to make decision and uncertain whenever they dealing with difficult situation. According Rushmer (2001), inter-professional trust and confident will be destroyed because blurred boundaries will not generate the synergies and it will cause anxieties, stress, low performances and willing

Bossini Research Free Essays

string(37) " trend looks similar to the revenue\." Company background Bossini International Holdings Limited is an investment holding company which engages in retail, distribution, and wholesale of garments. The investment holding company together with its subsidiaries (â€Å"Bossini†) group carries casual wear products for a wide spread age range from ladies’, men’s, teenagers’, kids’ and babies’ wear products. Bossini was listed in Stock Exchange of Hong Kong in 1993 with a stock code of 592. We will write a custom essay sample on Bossini Research or any similar topic only for you Order Now It was found in 1987 and launched its first retail outlet in 1987 and it expands its distribution network both locally and internationally in the past two decades. Currently, its distribution network contains more than 1,470 stores, approximate 65% of them are self managed stores and 35% of them are franchised stores, covering 36 countries and regions worldwide. With headquarter in Hong Kong, its market covers all over the world. Nevertheless, its core market is the Asia pacific region including Hong Kong, Mainland China, Taiwan, Singapore and Malaysia. Its largest flagship store is situated in Mong kok, Hong Kong. Milestone 1987:1st retail outlet opened in Hong Kong 1998:Launched franchising operation 1993:Listed in Hong Kong Stock Exchange 1st retail outlet opened in Mainland China 004:Launched a new product line, â€Å"Bossinistyle†, in Mainland China Present:Over 1470 stores around the world Branding Bossini’s brand value is â€Å"be happy† and it helps promote a positive and optimistic life attitude. The brand color is green and it represents a spirit of growth. Through the colorful products and outstanding customer se rvices, Bossini successfully cultivate a comfortable and feel like home shopping environment. There are mainly five product lines, â€Å"Bossini†, â€Å"Bossinistyle†, â€Å"Bossini ladies†, â€Å"Bossini kids† and â€Å"Yb† and the major ones are â€Å"Bossini† and â€Å"Bossinistyle†. Business Overview Major markets: The major markets for Bossini are Hong Kong, Mainland China, Taiwan and Singapore and they are in an order from the highest revenue contribution that covers over 98% of total revenue. The Hong Kong and Singapore markets contribute approximate 55% and 9% of the group’s total revenue respectively and they are quite stable. On the other hand, the Mainland China market keeps contributing more from 2008 to 2011 and it is increased from 19% (2008) to 25% (2011) that represents a 10% average yearly growth. For Taiwan market, the contribution decreases gradually from 14% (2008) to 11% (2011). The revenue contribution can be determined by various factors such as geographic economic performance diversity, geographic brand popularity, and resource allocation, opening more stores can bring in more sales. Therefore, we need to have other analysis to help investigate the cause the revenue contribution up and down. Presently, Hong Kong is still Bossini’s primary market and the major revenue contributor; however, the Mainland China market will be the key growth driver in the long run. Number of shops: The speed of opening new stores in Hong Kong, Taiwan and Singapore is stable except the Mainland China. From 2008 to 2011, the direct managed stores has been jumped from 304 (2008) to 456 (2011). This represents a 14. 5% average yearly growth. It is one of the reasons to explain why the revenue contribution from the Mainland China keeps increasing. On the other, although the number of franchised stores also has a significant increase, from 391 (2008) to 521 (2011), the revenue from these stores is trivial comparing to the total revenue. Net sales per square feet: Even though Bossini has opened lots of stores in the Mainland China, the net sales per square feet in 2011 (HK$1,340/sq feet) is still lower than HK$1,500/sq feet in 2008. It implies that even more stores can bring in more sales to the group, but the marginal benefit is diminishing. The sales growth in the Mainland China cannot catch up the speed of opening new stores. There are many reasons to cause this happen and one of the reasons is some stores are competing each others. That means that geographic area might have too many Bossini stores. However, the management still needs to open more stores due to fierce competition by other brands. If Bossini slows its pace to expand, it might lose its business and the net sales per square feet is even worse. Nevertheless, the net sales per square feet in the Hong Kong market performed extraordinary well and it rises from HK$5,700 per square feet (2008) to HK$11,000 (2011). It is very important since Hong Kong is the one the cities with highest rental cost in the world and a strong sales per square feet can help reduce the pressure of high rental cost. Retail businesses are strongly affected by rental cost. Besides experiencing an upturn from the economic recovery, Bossini has adopted different business strategies focusing on branding and marketing initiatives. One of the best strategies is adopted is the co-branded licensing program. For example, Bossini teamed up with MM’s, classic cartoon figure and TV show character to launch limited edition items and which can add value to Bossini’s products and boost up both its revenue and profit margin tremendously. These campaigns can also strengthen Bossini’s â€Å"be happy† brand value and enhance overall brand awareness. Financial summary Income statement: The Bossini’s gross profit increased 14% from HK$1,190 million in 2010 to HK$1,354 million in 2011 but the gross margin dropped a little from 52% in 2010 to 51% in 2011. It is slightly lower than the last year owing to the expansion for franchise businesses since the profit margin of them are usually low. From 2008 to 2010, the revenue is quite stable, approximate HK$2,290 million per year on average, and it boosts up in 2011 to HK$2,640 million. Due to global recession starting in late 2008, Bossini was doing quite well to maintain its revenue at HK$2. 3 billion and the honor is given to the right move to develop the Mainland China Market. China is one of the few countries that were being hit by the financial crisis the least and thus Bossini experienced a stable growth and strong domestic consumption in the Mainland China. When we take a look of the gross profit, its trend looks similar to the revenue. You read "Bossini Research" in category "Free Research Paper Samples" Nevertheless, when we take a look of the operating profit, it fluctuates more volatile during 2008 to 2011 comparing to revenue and gross profit because the selling distribution cost and administrative expense are relatively fixed and usually it is hard to be cut even the revenue and gross profit drop. Overall, the revenue, gross profit and operating profit are extraordinary improved in 2011 due to the economy recovery in Asia pacific region. Balance sheet: Bossini’s current asset weights heavily on the total assets. Cash and cash equivalents, inventory and debtors and bill receivable all together represent 90% of the current assets. The level of cash and cash equivalents represents over 80% of the net current assets (i. e. current asset – current liability) which reflects that Bossini has a strong cash position and it does not has any short term liquidity issue. In general, Bossini is a financially healthy company. However, the high level of stock level makes me concern. The average yearly growth from 2008 to 2011 is 21. 5%. As we have discussed before, the revenue is quite stable from 2008 to 2010 and it is not a very good signal that the inventory level is kept rising. The inventory turnover day is 36 days in 2008 and is 57 days in 2011. In another word, it needs almost two months to clear all its stock on hand. Usually, apparel and fashion industry faced with short product life cycles and cannot afford such a long inventory turnover day. Such a high level of inventory might be caused by enormous product variety to meet different geographic preference. SWOT Strengths Overall business – Bossini is innovative and keen to adopt different business strategies on brand building and marketing initiatives such as adopting the co-branded licensing program. Financial – Bossini has a solid liquidity background that reserves enough resource for it to keep expanding the potential market in the Mainland China. Also, the robust improvement of sales per square feet in Hong Kong market helps reduce the pressure of expensive rental cost. Weakness Overall business – Not every product line is successful under Bossini. It has been expanding pragmatically its â€Å"Bossini† stores while consolidating its â€Å"Bossinistyle† stores as a revamp in the Mainland China market. It opened 72 more â€Å"Bossini† stores but 34 closed â€Å"Bossinistyle† stores in 2011. The operating loss in the Mainland China market was attributable to the â€Å"Bossinistyle† stores consolidation. Financial – an increasing inventory turnover day signals that Bossini is producing more than they can be sold. The product life cycle for apparel is usually short and such a long turnover day will bring it to be an expense finally. Also, a lower operating margin, i. e. 4 to 5%, gives no buffer to the company during economic downturn. Opportunities The co-brand licensing program in Hong Kong market is successful. As the Mainland China market is going to be more and more important to Bossini, the management can adopt something similar as well. Together with the government policies to stimulate domestic consumption in the Mainland China, a successful business strategy can improve sales per square feet. Bossini can enjoy the result of revenue and profit growth even though with slower pace of opening new stores which help restrain operating expense. In the long run, as income in the Mainland China is expected to rise further, the average spending by consumers on retail products is also expected to continue the upward trend. Threats External – The global economy is facing uncertainties by the new European debt crisis and our major markets are expected to experience a slowdown. Internal – Bossini needs to launch a fashionable touch in style that fit different geographic preference. The failure of â€Å"Bossinistyle† in the Mainland Market reveals that Bossini did not target at the Chinese customers well. Financial performance Liquidity Ratio Liquidity ratio reveals a company’s short-term solvency. Current ratio and Acid-Test ratio are commonly used. Current ratio is calculated by dividing current assets by current liabilities. Its main purpose to measure whether a company has enough resources to pay its debts over the next 12 months. Even though Bossini’s current ratios is kept decreasing year to year, but it is still higher than 2. It means every dollar the company owes in the short term has two dollars worth short term assets that is available to convert into cash to meet creditor’s demands. Acid-Test ratio is to measure whether a company can pay all its current liabilities if they are due immediately. The formula is similar to current ratio except it only considers those current assets that can be quickly converted to cash (i. e. exclude inventory and prepaid expense). Bossini’s acid test ratio is always higher than 1 means it is able to meet current obligations only using liquid assets). Acid test ratio is lower than current ratio since inventory and prepaid expense are excluded. But still, Bossini is considered to have a good financial strength in short term because both these ratios are higher than one. Activity Ratio Activity ratio measures a company’s asset management efficiency. Inventory turnover and Accounts Receivable turnover are commonly used. Inventory turnover measures the number of times inventory is sold during a year. The inventory turnover is kept decreasing year to year reflects that inventory is more and more difficult to be sold. In 2011, 6. 4 means that Bossini sold its inventory approximate 6 times during the year or it needed approximate 2 months to sell its inventory. Accounts Receivable turnover measures the ability to collect cash from credit customers. In this case, the account receivable turnover is not an important indicator since the average accounts receivable contributes less than 10% of total current asset and only a very small amount of credit sales will be involved. It is common for retail business. Solvency Ratio Solvency ratio measures a company’s ability to pay long term liabilities. The most common solvency ratio is Debt ratio. Debt ratio is calculated by dividing total liabilities by total assets. Its main purpose to show the proportion of a company’s assets which are financed through debt. In general, Bossini’s debt ratio is less than 0. which means most of its assets are financed through equity. It is a highly liquid company and it is financially healthy even creditors demand repayment of debt. However, this advantage is diminishing from 2008 to 2011. It is mainly due to Bossini has a short term borrowing of HKD78M starting in 2009 and gradually raised to HKD128M in 2011. Profitability Ratio Prof itability ratio measures a company’s overall efficiency and performance. Return on Sales, Return on Assets and Return on Equity are the popular profitability ratio. Return on Sales shows the percentage of each dollar of sales that a company can turn into income. It is calculated by dividing net income by net sales. Bossini only enjoys a low return sales which is common for low end products retail business; however, it has been increased from 2. 7% in 2008 to 4. 9% in 2011 reflects it has strived to improve its profitability strength over 80% during these years. Return on Assets shows how profitable a company’s assets are in generating revenue. It is calculated by dividing net income plus interest expense by average total assets. An uptrend of Return on Assets reveals that it requires less and less investments to generate the same revenue which is good for Bossini. Lastly, Return on Common Equity shows how well a company uses investment funds to generate revenue. It is calculated by dividing net income net off with preferred dividends by average common equity. Bossini’s sustainable growth, in Return on Common Equity (except in 2009 due to worldwide financial crisis) indicates the management maintains Bossini as a high growth company. Market Analysis ratios Market Analysis ratio is a good indicator for stock valuation. Price/Earning ratio and Dividend yield are widely used. Price/Earning ratio (â€Å"P/E ratio†) reflects a price the market is willing to pay for a share relative to its annual earning. P/E is calculated by dividing market price per share by earnings per share. A high P/E ratio does not mean it is more expensive, it just means that investors are willing to pay more for each dollar of earning compared to one with a lower P/E ratio. There are many factors that investors are willing to pay this premium such as fast growing, unique business model, market sentiment, and many others. For Bossini, the market price per share is pretty stable throughout these years and the high P/E ratio in 2009 is due to the extraordinary low earnings per share caused by worldwide financial crisis. Dividend yield measures the percentage of annual dividend return comparing to a stock’s market value. It is calculated by dividing dividend per share by market price per share. Bossini’s investors can expect to receive more cash dividends in the future from the increasing dividend yield pattern. However, investors have to beware that the dividend yield might be dropped even they receive the same amount of cash dividend because of the market price per share increase. Either way, investors will be appreciated. How to cite Bossini Research, Essays

Marketing Environment Analysis of Donald B-Free-Samples for Students

Questions: 1.Discuss the buyer behaviour in relation to chocolate products. 2.Analyse the Internal environment. 3.Analyse the macroenvironment. Answers: Introduction Marketing environment is marketing terms usually referred towards the factors and forces which affect a companys ability to maintain and build positive and sturdy relationships with the customers. The marketing environment of a company consists of macro and micro environment. The macro environment factors comprise the social, economic, legal, and political along with the technological and demography forces. The internal factors of the company include the factors such as employees, customers, retailers, distributors and shareholders. In simple terms, it is the collaboration and the combination of the internal and external factors and the forces which impact the ability of the company to serve its customers and to establish a relationship. The marketing environment impact the organisations ability to develop successful transactions and relationships with the consumers. This marketing environment analysis will be done on Donald B. The study will first discuss the buyers behaviour towards the chocolate products. After that, the study will analyse the microenvironment and its possible customers. Apart from these, the study will also identify the possible rivals for Donald B and what they offer to their customers. At last, the study will summarise the society wide influences towards the chocolate products. 1.The buyers behaviour or consumers behaviour plays the most vital role in increasing the economy of the country, nationally or internationally. The decisions consumers made for the products affects the consumption behaviour of that product(Perrault, 2014). It also has an impact over the demand of raw materials of the company in terms of banking, transportation, production, deployment of materials and also workers employment. To attain and achieve objectives in the market, it is necessary for the marketer or the producers to understand likes and dislikes of consumers or buyers(Milisavljevic, 2013). As a product, chocolate is considered as the most tempting product in compare to any other material, chocolate is believed to be the most stimulating and soothing item. So, the question arises that what makes chocolate the most popular and high usable item among the consumers(Perrault, 2014). It is observed that the wrapper or the packaging of chocolate product is the initial thing that at tracts the most to consumers. Chocolate Producer Company like Donald B has designed different packages as the matter of setting them away from their rivalries. In this chocolate industry, packaging is the most significant and vital thing. Packaging in the firm is designed with a motive to suit various occasions, attract different social class and differentiate between various brands. the theory of packaging to attract the buyer and to observe the buyers behaviour is quite simple as the package designed for chocolate interacts to consumers and also inspires their buying decision(Hassan and Craft, 2011). It is also used as the competitive tool by the chocolate producer industries. The packaging of this item attracts different divisions of individuals in terms of personality, gender and class. On the basis of recent investigation, it has been observed that chocolate brand in Australia has the large consumption value of chocolates that includes kids, teenagers and also young- age people. Before chocolates were known to be quite expensive item, but now it has become affordable by all(Milisavljevic, 2013). Many chocolate brands in Australia make chocolates in different sizes and pattern which are priced accordingly. For the reason of enhanced social consciousness among people and society every person prefers gifting well-designed or well-packaged chocolate instead of sweets on any fests or occasions(Mirkovi? and Kulina, 2016). Through taking benefits from this condition, the top chocolate producer like Donald B is now focusing upon the packaging of chocolates in well-designed and innovative designed. Apart from this, if considering the buyers characteristics chocolate is basically not comes under the necessary items and it completely provides delight(Lamb, Hair and McDaniel, 2012). Therefore, it depends on people to people that in what quantity they need to spend upon their delight only. Also, if considering the decisions process of buyers, the kids are the main and major target for the marketers and producers. chocolate producing firm like Donald B always makes efforts to appeal kids with innovative advertisements, however eventually the purchaser or consumer decides whether to buy or not(Mirkovi? and Kulina, 2016). So, it totally depends upon the buyers quality, essentiality to buy the item and income. If considering buyers response towards the product, then the kids are the main users of the item and parents are more concern for the brand as only brand gives standard satisfaction to buyers. If considering the choice of item, then chocolate is only the matter of enjoyment and t aste, so buyers are more desirable to select from a variety of ranges available(Lamb, Hair and McDaniel, 2012). Even the amount of buying it also fully depends upon the capacity of users and upon desire that in what quantity they want to enjoy those items. Thus, buyers behaviour is fully depends upon the buyers tastes, capacity, and enjoyment level to spend in chocolate and also upon the occasions. 2.As per the given case scenario, Donald B imposed a very wealthy working culture in its operations which encourages their workers to supply best product to its consumers and it also provide a huge mixture of the products range(Factors Influencing Customers, 2016). Donald B has considered the profit of the workers as the aim of the association and the executives of the organisation powerfully believes that the output, dependability and superiority comes when employees of the company look into the companys matters as their own. The dissimilar units of the concern work contributes in the expansion of the association and these sections not only meet the consumers demands and requirements in acknowledgement but as well maintains the similar sort of awareness for consumers of Donald B(Factors Influencing Customers, 2016). According to Donald B, if customers are pleased with the products of the company, then company will be able to meet the supply demands of the customers. The management department of the Donald B carries out the best values and principles of the industry. The department provides strong and sturdy focus to loyalty, integrity and group work(Donnelly, Harrison and Megicks, 2009). The well-organized managing of the corporation is capable to run, operation, logistics, finance, sales, RD unit of the units with great achievement which in the end leads to the achievement of the objectives of the association. Suppliers: The suppliers of a company provide the required raw materials and resources, unfinished goods and required labours of the company. The effectiveness of the business regarding the production of the goods is determined by the effectiveness of the suppliers (Babin and Zikmund, 2016). Apart from that, the quality of the finished goods of the company has a very strong connection with the suppliers, mainly in the case of food products. As there are many chocolate producing companies in the world, it is a challenge for the Donald B to maintain its standards and to provide a consistent quality in its products. The suppliers of the company can be divided into two categories namely the labour suppliers and the material suppliers(Baines, 2013). The labour suppliers of the company deal with the quantity of the labour, to produce the optimum level of demand, and also to avoid the loss of the workforce. The skill of the workforce are sustained by the labour suppliers and the labours of diverse abilities are administered in such a way that functions of the company can be run smoothly and with less retention rate of the workforce. On the other hand, the material suppliers of the company handle all the required resources of the company(Choi and Kim, 2015). Donald B is in food segment and thus quality of its product plays a very important role in the success of the market. The stated organisation has preserved very high quality competence in the managing of the quality and quantity of its both different suppliers. Customers: Donald B is relatively very new in chocolate production. There are many chocolate producers available in the marketplace. The customers of the company are main the people between 15-30 years of age. This age group tries chocolates of different companies and Donald B can grab people with this age bar as their main customers. Providing quality and unique chocolate products will be the best option for attaining new customers. Market Intermediaries: The market intermediaries of an organisation help in advertising, selling and distributing the products of the company to its end consumers. The physical delivery system of the corporation decide the medium through which the products of the company will reach to its targeted end customers(Foxall, 2013). The marketing service department of an organisation assist a firm in endorsement of the products and could also act as a interaction mean between the consumers and the organisation (Crawford, 2007). If Donald B sells its products through Coles and Woolworths, they will be considered as market intermediaries. Both of the states retail giants holds significant amount of market in Australia and Donald B can use image of these companies in highlighting its products through them. Both these companies can help the Donald B in laying out its products to its end customers. Summarise the likely competitors Competitors can be distinct as any individual or body which is an opponent against another. In commerce industry, an organisation in the same manufacturing or similar business that offer similar products or service is called competitor. The occurrence of one or more rivals in the market can decrease the price of the commodities as all corporations tend to increase their respective marketshare. For Donald B, there are several competitors who are world leaders in providing quality chocolate products. Some of the competitors of Donald B are: Nestle: Nestle has clear advantage over Donald B due to its occurrence in Australia for over a century. Nestle has been considered as the most organised organisation in food sector. Nestle has been able to set up a very strong and sturdy goods and distribution channel and huge retail network in the country(Perreault, 2014). The stated organisation provides chocolate products such as Caramac, Crunch, Milkybar, Munchies, Walnut Whip, Yorkie etc. The Nestle milk chocolate is very famous in Australia which has a very delicious taste for its customers to savour. Nestle targets all age groups of people as it provides different chocolates to different age groups. Cadbury: Cadbury is the whole world of chocolaty fun and is the most attained and loved chocolate brand in the world. It is the one of the most trusted and biggest chocolate brand in the world. The target group of the company are the children and families belong to the lower, middle and upper middle class(Lamb et al., 2012). It is poisoned in Australia and all over the world as the sweet for happy occasions or for auspicious beginnings. The most loved brand of chocolates in Australia is from Cadbury. It offers different product such as Temptations, Oreo, Dairy Milk, Bournvita, Perk, 5 Star, and Gems. Donald D in order to expand its market has to offer different products to its customers as its competitors have very strong presence in the market. Donald B has to setup a trusted and good allocation channel and an enormous trade network. The belief and values of The Company should be aligned with the corporate objectives. The employees need to be encouraged so that quality products could be made by the company. 3.The macroenvironment Pestle Anaysis The marketers use a frame to observe and examine the external marketing environment factors impact on the organisation which is known as PESTEL analysis. The result approached by the analysis helps in identifying the threats and analysis of the marketing process. Political Factors Donald B has just two stores in Melbourne. However, it has started supplying its chocolates to various retail company chains such as, Coles and Woolworths, Alde options or creating high end specialty stores. These branches have branches in several regions of Australia(Donnelly, Harrison and Megicks, 2009). Other political factors are government policy, political steadiness or unsteadiness in foreign marketplacess, foreign trade policy, trade restrictions, tax policy, environmental law, labour law and so on. Hence, the rules and regulations are different in various regions. Therefore, Donald B should start focussing on several political features like import duty excise, taxes, permission from the local government to enter in the desired areas and also maintain their hygiene level as required by the regulated bodies(Donnelly, Harrison and Megicks, 2009). The company is aiming at international level marketing. Therefore, the company should aim at maintaining their hygiene standards as w ell as adopt international level regulation. Economic factors Various regions in the country have their different level of development. The development is the main factor in the difference in the economy. Therefore, there is a need of setting different economic policies for different targeted regions. The other economic factors comprise rates of interest, exchange, inflation and many more. These factors have been further broken in two major factors(Blythe, 2016). Macro- economical factors comprise of management demand in any ratio of economy. The main mechanism used by government are used rate control, government spending and excise policy. Micro economic aspects comprise of how people spend their income. The buying power and the inflation rate determine the price of the products. Therefore, Donald B should make an analysis report frequently to keep an eye on the inflation rate of the region as well as their income rates. Social factors The business operations are highly affected by the thoughts and beliefs of the consumers. It is very important for the company Donald B to understand the lifestyles, culture and values of the local customers and deliver the required products to their stores(Blythe, 2016). The company has now maintained its perspective in their stores in Melbourne. The company has also laid emphasis on the change in the taste and attitude of the customers and hence, delivered their goods(Foxall, 2013). The company has good reputation in evaluating and understanding the real dynamics and relations with the local customers. However, the company has decided to provide goods and products to retail companies internationally. Therefore, the company should maintain strong values and principles that will help them in building trusts with the customers internationally. Technological factors The opportunities to develop new products and improve the existing products are provided by technology. Emphasis should be laid on internet and E-commerce in order to attain the company objectives. Therefore, Donald B has been using the technology to maintain their databases by the help of software. The direct interaction between the consumer and consumers has been narrowed by the aggressive use of internet. Therefore, the company should start accelerating innovation by the help of technological advancements. The company should also start installing contemporary plants to meet the global standards by the help of art of technology. Legal Matters Legal factors comprise of the legal environment attained by the organisation and the influence of this environment to influence its production to meet the demands of the customers. In the stated case, Donald B follows the health and safety laws as mentioned in the companies Act and also maintains the quality and hygiene of the products to be delivered to the customers. Environmental Matters Now days, the whole world has come together in the name of clean environment. Donald B needs to set up rules and regulations to enhance the quality of the product with environmental friendly operations. Different countries have their environmental rules, therefore, the organisation needs to follow them significantly and also put considerable attention towards social contribution(Foxall, 2013). The other concerns that need to be dealt with are the recycling issues and proper packaging. Conclusion In conclusion, it can be said that the business operations are highly affected by the thoughts and beliefs of the consumers. It is very important for the company Donald B to understand the lifestyles, culture and values of the local customers and deliver the required products to their stores. The company has now maintained its perspective in their stores in Melbourne. The study analysed that Donald D in order to expand its market has to offer different products to its customers as its competitors have very strong presence in the market. Donald B has to setup a trusted and good allocation channel and an enormous trade network. The belief and values of The Company should be aligned with the corporate objectives. The employees need to be encouraged so that quality products could be made by the company. It has also been found in the study that the management department of the Donald B carries out the best values and principles of the industry. The department provides strong and sturdy fo cus to loyalty, integrity and group work References Babin, B. and Zikmund, W. (2016).Essentials of marketing research. 1st ed. Boston: Cengage Learning. Baines, P., Fill, C. and Page, K. (2013).Essentials of marketing. 1st ed. Oxford: Oxford Univ. Press. BALOGH, T. (2009). The budget: B. The budget proposals and the technical progress..Bulletin of the Oxford University Institute of Economics Statistics, 6(7), pp.104-107. Blythe, J. (2016).Essentials of marketing. 1st ed. [s.I.]: Pearson Education Limited. Choi, C. and Kim, K. (2015).Marketing Management in Social Network Platforms: Segmentation, Targeting and Positioning.Global Fashion Management Conference, 1(5), pp.97-102. Crawford, J. (2007). Product Innovation: Leading Change through Integrated Product Development by David L. Rainey.Journal of Product Innovation Management, 24(2), pp.188-190. Donnelly, R., Harrison, G. and Megicks, P. (2009).The Marketing Planning Process. 1st ed. Burlington: Elsevier. Factors Influencing Customers.(2016).International Journal of Science and Research (IJSR), 5(1), pp.1429-1433. Foxall, G. (2013). Intentionality, symbol, and situation in the interpretation of consumer choice.Marketing Theory, 13(1), pp.105-127. Hassan, S. and Craft, S. (2011). An Examination of Global Market Segmentation Bases and Strategic Positioning Decisions.International Business Economics Research Journal (IBER), 3(9). Lamb, C., Hair, J., and McDaniel, C. (2012).Essentials of marketing. 1st ed. Australia: South-Western Cengage Learning. Milisavljevic, M. (2013). Value oriented strategic marketing.Marketing, 44(4), pp.299-309. Mirkovi?, M. and Kulina, D. (2016).Marketing Communications as Important Segment of the Marketing Concept.ECONOMICS, 4(1). Perreault, W. (2014).Essentials of marketing. 1st ed. [s.I.]: Irwin Mcgraw-Hill

Capital Budgeting Decision Edition Economic-Myassignmenthelp.Com

Question: Discuss About The Capital Budgeting Decision Edition Economic? Answer: Introducation Flexible budget to determine the value of variable cost at different expenditure level. Variable cost is depended on the capacity used and revenue generated. Flexible budgets help to determine the various variable costs that are associated with different level of production. So it can be said that with the help of flexible budgets past performance of the organization can be calculated through evaluating the actual usage and budgeted usage on same level of activity. In evaluating the performance it will provide details of change in variable costs and semi variable costs. There can many reasons that make flexible budget an essential part to evaluate the part performance of the manufacturing business. Flexible budgets are beneficial where costs change frequently with the level of business activity (Pratt, 2003). For example, in the manufacturing business the budgeted overheads are segregated and added as fixed cost and other variable costs are directly linked with the level of revenue. The objective of such performance evaluation will be to evaluate the variances under actual expenses and budgeted expenses. The variances will help to focus on the particular area of expenses and all action will be taken to control the cost (Norton and Porter, 2008). Cash Budgets are prepared to show how the cash flows within the business. The purpose of cash budget is to check the requirement of cash to fulfill the requirement of working capital within the business operation. Cash budget is typically dependent upon the three other budgets that are prepared before making the cash budgets. Cash budgets firstly needs the cash receipts that directly comes from the sales budgets, secondly cash budget need cash expenses that comes from the purchase budget and lastly any cash expenses (fixed or variable) can be taken from the projected profit and loss account and projected balance sheet. Mainly cash receipts are received after or in 1 or 2 months of sales have been made. So it impacts the cash budget directly as any variation in prediction of cash receipts will directly change the cash requirements. Similarly in case of cash payments there will be flow of cash to the suppliers depending upon the cash credits they provide. So any change in cash credits it will directly impact the cash budget (Besley and Brigham, 2008). Operating cycle refers to the average time taken for receipts of cash from the sale of inventory after the acquisition of inventory. Operating cycle is different from the cash cycle as cash cycle is influenced with many other factors while operating cycle in linked with the sale of inventory and cash receipts from inventory. Short operating cycle means business will receive the cash very frequently. On the other hand cash conversion cycle means days required or taken to convert the business resources into cash flows. Cash cycle is very important for any business as it tells time period taken from each dollar value of inventory is put to the production and sales made before any cash is realized (Shim, Siegel and Shim, 2011). Working capital refers to the difference of short term assets and short term liabilities. So the difference of these two these items is working capital which is needed to finance the business operations. Cash cycle means time needed to convert resources back into cash. The difference in value of cash received and cash expenses will help to finance the working capital requirement and also generates the income (Besley and Brigham, 2008). A Government organization varies from not profit organization to profit sharing basis organizations. Not profit organizations work for the public interest with a motive to earn the profits. Accounting in the non government organization will reveals only the cash received and cash paid at various public benefit transactions. Private companies are required to report the government and the top management about the profitability of the company. In case of government there are no such liabilities, so therefore it is not compulsory to follow each and every step for accounting in government organization (Bierman and Smidt, 2007). Cost accounting refers to the process of collecting the information about the cost of products, recording them properly, classifying them accordingly, and lastly analyzing and summarizing the various elements of cost to provide the management with best alternative they can adopt for making the policies regarding the cost efficiency and coat capabilities. Under the costing system there are many costing process such as activity based costing system, traditional costing system, and standard costing etc. These systems provide information regarding the cost behavior and cost control (Pratt, 2003). Given Details in the question Budget for the year Direct labour costs for the year $ 537,600.00 Manufacturing overheads for the year $ 598,080.00 Administrative overheads for the year $ 695,520.00 Direct labour hours for the year 14000.00 Total machine hours for the year 7000.00 Manufacturing Overhead rate for the Wonder products is as follows: Manufacturing overheads are distributed on the basis of machine hours are consumed, therefore manufacturing overhead allocation rate will be calculated as under: Calculation of the Manufacturing overhead allocation rate Manufacturing overheads for the year $ 598,080.00 Total machine hours for the year 7000.00 Manufacturing overhead allocation rate $ 85.44 Administrative overhead allocation rate for Wonder Products is as follows: Administrative overheads are distributed on the basis of direct labour hours are consumed, therefore administrative overhead allocation rate will be calculated as under: Calculation of the administrative overhead allocation rate Administrative overheads for the year $ 695,520.00 Direct labour hours for the year 14000.00 Administrative overhead allocation rate $ 49.68 Price quoted to the Bushy George to build the especially ordered wonderful creation is calculated as under: Calculation of the Labour hour rate Direct labour costs for the year $ 537,600.00 Direct labour hours for the year 14000.00 Labour Hour Rate $ 38.40 (Besley and Brigham, 2008) Calculation of price for especially ordered wonderful creation Particulars Amount Direct materials $ 19,000.00 Direct labour $ 28,800.00 Manufacturing overheads $ 34,176.00 Administrative overheads $ 37,260.00 Total Cost $ 119,236.00 Add: Mark up @40% of total cost $ 47,694.40 Price to be quoted to Bushy George $ 166,930.40 Overhead expenses are not directly identified in the products as it occurs in relation to manufacturing process not with the manufacturing process. Overhead rates such as administrative overhead rate and manufacturing overhead rate are linked with how much labour hours and machine hours has been used in the product. While considering the cost related to job or taking decision regarding the price than there is need to check the overheads that are used indirectly to arrive the total cost (Pratt, 2003). While producing different products there is use various activities and cost related to that activity is needed to include in the total cost. In traditional costing approach all indirect overheads are allocated using one overhead rate like machine hour or labour hour rate. Under this approach, activities that are not even used in the particular product become part of it. Alternative approach for this is activity based costing (Adler, 2013). Predetermined overhead rate are used to calculate the unit cost of the product due to many reasons. It is easier to calculate the cost of product using the budgeted overhead rate rather than using the actual overhead used in the product. It also simplifies the cost accounting work at the year end. Every product uses some cost of overhead but it is very time consuming process so companies think fit to use the budgeted overhead rate (Besley and Brigham, 2008). References Adler, R. 2013. Management Accounting. Routledge. Besley, S. and Brigham, E. F. 2008. Essentials of Managerial Finance. Cengage Learning. Bierman, H., and Smidt, S. 2007. The Capital Budgeting Decision, Ninth Edition: Economic Analysis of Investment Projects. Routledge Norton,C. and Porter, G. 2008. Financial Accounting: The Impact on Decision Makers. Cengage Learning. Pratt, S. P. 2003. Cost of Capital: Estimation and Applications. John Wiley Sons. Shim, J.K., Siegel, J.G. and Shim, A.I. 2011. Budgeting Basics and Beyond. John Wile

Enrollment Sytem Essay Example

Enrollment Sytem Essay The purpose of this study was to design a computerized enrolment system for a ruralbased higher education institution and to find out its acceptability in terms of construction design and functionality. The computerized enrolment system was developed using the software Visual Basic, an Object-Oriented Programming visualization tool.The result of the study revealed that the Enrolment System is â€Å"Very Acceptable† as evaluated by the selected faculty members and staff of the school. In the light of the present findings and conclusions, the following recommendations are advanced, namely, that this enrolment system should be introduced to the school; that it should be adopted by the school to help the staff find records of students more easily and faster and the system should be utilized as a model for future research, especially for technology or computer-related research studies.Keywords: Enrolment System, Computer Technology, Higher Education, Management, Information System INTRODUCTION As we live in an advanced technology world where computers are a big help to all human beings, the discovery of all digital mechanisms has increased from a small gadget to big equipment, which are the products of the work done by well-trained scientists with the help of the advancements in science and technology. As time passes by, those aspiring individuals who want to be acknowledged in the fast-rising technology scene create more gadgets.In addition, they never fail to amaze and satisfy the ever-curious human beings. One of the best and eventually the greatest is the development of Object-Oriented Programming (OOP) Language that has wide application in different industries and research areas (Behera and Tiwari, 2011). bject-oriented programming was developed at the end of the 1960s, when the nascent field of software engineering began to discuss the idea of a software crisis.It has claimed to promote greater flexibility and maintainability in programming; thus, becam e the paradigm of choice for software development in the industry as well in the academia (Al-Linjawi and AlNuaim, 2010). OOP offers certain advantages over traditional programming approaches that make software easier to build, maintain, modify, and reuse. A good working knowledge of Object Oriented (OO) techniques enables programmers perform simple programs more efficiently and effectively (Wang, 2001).The central idea of OOP is to build programs using software objects. The object is an encapsulation of protected data along with all the legal operations that act on that hidden data (Capretz, 2003). There are several OOP languages Such as Simula, Smalltalk, Modula-3, Eiffel, C++, and Java (Malik, 2002). In higher education institutions, the use of technology in learning systems has been on the rise in recent years. Such technological advancements are utilized in the teaching of some courses or as a supplement to classroom instruction (Naps et al. 2000; Bravo et al. , 2003; Ali, 2011 ). In some introductory computer-related subjects, the use of visualization tools based on OOP has been developed to facilitate better understanding of concepts among students (Al-Linjawi and Al-Nuaim, 2010; Ali, 2011; Boroni and Clausse, 2011). Aside from using visualization tools and the internet in the educational system, higher education institutions have also utilized these tools to manage information systems (Riad et al. , 2009; Ng et al. 2011). These information systems facilitate enhanced data sharing and proper coordination among departments within the learning institution. As such, there is smooth flow of information as well as it is easier to monitor the students’ performance in school. Given the advantages of utilizing information systems in educational management, the aim of the present study was to develop a computerized enrolment system in a rural-based public higher education institution in rder to better coordinate and streamline the functions within the orga nization. This system made use of the OOP tool and the prototype was evaluated by selected faculty and staff members of the institution in terms of its acceptability based on design and functionality. MATERIALS AND METHODS Research Design `The descriptive developmental research design was the method used to determine the level of acceptability of the computerized Enrolment System as to its design and functionality.The evaluators were composed of the faculty and staff at Purificacion Dolar Monfort College, a rural-based higher education institution located in the province of Iloilo, Philippines. In this study, a computerized Enrolment System in the said educational institution was developed using an Object-Oriented Programming Language. The Respondents The respondents were seven (7) selected faculty and staff of the school. The respondents were chosen according to their capability to evaluate a computer system according to its design and functionality.Data Gathering Instrument The in strument that was used to measure the acceptability of the study was a questionnairechecklist. The items in the questionnaire were divided into two parts. Part I included the personal data of the respondents and Part II contained the rating scale, which includes the category, scale value, and rating. For every item in the questionnaire, there were five choices with their corresponding rating value: (1) Highly Acceptable, (2) Very Acceptable, (3) Acceptable, (4) Fairly Acceptable, and (5) Not Acceptable.The respondents were asked to put a check mark inside the bracket which corresponds to their responses on the acceptability of the construction design and functionality of the computerized Enrolment System. In Part II of the questionnaire, the following weights were assigned to every field indicated. Five (5) for Highly Acceptable, four (4) for Very Acceptable, three (3) for Acceptable, two (2) for Fairly Acceptable, and one (1) for Not Acceptable. Data-Gathering ProcedureUpon complet ion of the computerized Enrolment System, a questionnaire-checklist was prepared, validated, and conducted with the cooperation of the seven (7) selected respondents. Respondents were gathered in a room and the computerized Enrolment System Related Literature Computerized Enrollment Sytem This proposal also tells us how automation and computer software greatly accelerate human technological processes and advancement. In India’s higher educational system and it is the third largest in the world,after china and united states have been the higher educational system.A software development and IT service firm implemented its catalyst in Governor Andres Pascual College was integrated web platform to provide content management, transaction processing, marketing and interactive community functions to the two rice schools. The content management tools of the Jones school staff edits update or add to the volume of curriculum and event information without calling for technical assistanc e. It simply cut and paste document into the content management system    for consisting and publish to the web in the school. The study focuses on creating computerize inventory system for the Jones school.

Free Essays on UPS PAS

Table of Contents Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2 Preload Assist System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 What Is the Preload Assist System?....................................................... 3 What Is the Purpose of the Preload Assist System?............................... 3 How Does This System Improve UPS?.................................................. 5 The Old System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 Load Charts†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 Sort Aisle†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 Recycles†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 Skilled Work Areas†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Stop Counts†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 The New System †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 Smart Labels†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Package Car Location and Shelf Location†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7 Belt Colors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 NIS/ECS/Blank Labels†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 Addition of New Jobs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9 Data Acquisition Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 SPA Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 Stop Counts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 What to Expect With Preload Assist System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 10 Increase in Productivity†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 10 Better Load Quality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¯ ¿ ½... Free Essays on UPS PAS Free Essays on UPS PAS Table of Contents Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2 Preload Assist System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 What Is the Preload Assist System?....................................................... 3 What Is the Purpose of the Preload Assist System?............................... 3 How Does This System Improve UPS?.................................................. 5 The Old System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 Load Charts†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 Sort Aisle†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 Recycles†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 Skilled Work Areas†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Stop Counts†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 The New System †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 Smart Labels†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Package Car Location and Shelf Location†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7 Belt Colors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 NIS/ECS/Blank Labels†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 Addition of New Jobs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9 Data Acquisition Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 SPA Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 Stop Counts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 What to Expect With Preload Assist System†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 10 Increase in Productivity†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 10 Better Load Quality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¯ ¿ ½...