Death of a Salesman Essay Example | Topics and Well Written Essays - 750 words - 3

Death of a Salesman - Essay Example Linda, the wife, who had a firm grip over the situation, even though she did not want to hurt the family in any way, is shown in the end as unsuitable to face reality while emulating dead Willy in talking to him, in the same way, how Willy spoke to dead brother Ben. This makes the play end as an unfinished tragedy. Willy has passed on his living in illusion to his favorite son Bliff, who thinks of big results, without making any effort towards it ("To suffer fifty weeks a year for the sake of a two-week vacation"). He knew of father's infidelity, but would not inform the mother, would not work for his graduation and would not work anywhere and ends up as a petty criminal. Even in the end, instead of making an honest start, he goes and steals a pen from Bill Cliver, ruining a possible career, and the saving grace comes only then, because he sees the truth at last ("I looked up and I saw they sky ... and I realized what a ridiculous lie my whole life has been") and realises that he had been fooling himself. Hap, on the other hand, craves for father's attention, while the father showers attention on Bliff, who could not care less. Hap is unhappy to hurt family members by telling the truth and tries to gloss it over ("My own apartment, a car, and plenty of women, and still, goddamit, I'm lonely"). Linda, who was realistic enough to realise that Willy was marching towards suicide, hesitates to confront the reality and has a total breakdown after his death. Finally, Bliff comes out as a real person who was ready to discard illusions ("We never told the truth in the house for ten minutes"). The play, divided into three sections is a saga of illusion starting from Willy Loman, a failing salesman, working on commission, could not complete sales trip, tired of life, returned home after 15 years of drifting. He sees a glorifying future for sons, Biff and Hap, though boys think he is becoming senile. Willy embarrasses the boys frequently by falling into another era, on a flashback, conversing with his hero, dead brother, Ben. He lives in world of illusion and false sense of reality, to cover his failures and creates fantasies of success. Even though Ben had stumbled into riches, Willy would like to glorify it as result of Ben's hard work and invents much swagger for Ben ("When I was seventeen, I walked into the jungle. And by twenty-one, I walked out. And by God, i was rich!"). A young woman with whom Willy had an affair intrudes into his illusions. He misguides his sons about life and success saying that looks and being liked are enough in life. "Willy did himself and his family a disservice by putting too much emphasis on appearance and popularity, and not enough on the value of hard work. He wound up living in a daydream whenever things went wrong, and his sons were unethical" http://www.bellmore-merrick.k12.ny.us/death.html Even though he was not particularly liked by anyone, he invents another lie that he was universally liked and when he decides to kill himself, again he had the illusion that the entire community will attend his funeral and once again, he was proved wrong. He was unrealistic enough to refuse Charlie's job and even Bliff tries to wake him up out of the reverie ("Pop, I'm a dime a dozen and so are you"). Hap makes up things exactly like Willy about his sales store and marriage to make parents happy. He wants Bliff to hide the fact that he could not even meet Bill Cliver from Willy. Psychologically

General Motors Essay Example for Free

General Motors Essay General Motors Corp., commonly known as GM, is an iconic American corporation. It was the world’s largest automobile manufacturer from 1931 to 2008. GM was a winner in the automobile market until 2005, when it reported a net loss of more than $10 billion and continued to post annual losses since that time. During 2005 to 2007, the stock price slight increased until it disclosed its huge deferred tax assets. Since then GM’s stock price continued dropping and reached at a low of $1.45 per share on March 6, 2009. On March 4,2009, Deloitte Touche issued an unqualified opinion with a going-on concern paragraph on GM’s 2008 financial statements. GM received $13.4 billion in government loans in December 2008 and has requested another $16.6 billion. In April 2009, a restructuring plan was created to save GM. On June 1, 2009, GM filed for Chapter 11 bankruptcy. A new GM, known as General Motors Co., was created under the terms of bankruptcy plan. General Motors Co. began its operations on July 10,2009. In November 2010, GM went public with an initial public offering that raised $23.1 billion. This time, Deloitte did not make reference to going-on concern on GM’s 2010’s financial reporting. Discussion Questions 1. From Exhibit 1, we can see that since 2005, GM is suffering from losses and it had negative cash flows from operations except for 2007. In 2006, its total assets shrank nearly 60% from $476,078 million to $186,182 million. However, in my opinion, 2005 is not the sign of GM’s impending financial distress. It is in 2007 when it disclosed its huge deferred tax assets, which made the stock price dropped abruptly. And it is also in 2007 when the company’s net losses reached at $38,732 million. The huge deferred tax assets and constant huge losses make me consider that GM may encounter big financial distress in the following years. 2. Auditors should consider the following things in evaluating potential going-on concern uncertainties. (1) Consideration of conditions and events such as negative trends of operating losses, working capital deficiencies, negative cash flows, adverse key financial ratios. (2) Consideration of management’s plan such as plans to dispose assets, plans to borrow money or restructure debt, plans to reduce or delay expenditures and plans to increase ownership equity. (3) Consideration of financial statement effects; whether they are adequate and what are the possible effects. (4) Consideration of the effects on the auditor’s reports. 3. In my opinion, the going-concern uncertainty is not warranted. No one could predict what will happen in the future. Auditors do not have the responsibility to predict future events. Therefore, the going-concern uncertainty is just a substantial doubt based on historical data and past events, some reasonable estimates and management’s plans. From the exhibit 1, we can find that GM suffered losses since 2005. However, I do not think it necessary to issue an audit opinion modified to disclose going-concern opinion prior to 2007 when its losses reached at $38,732 million. A going-concern opinion should be issue when substantial doubt exists. Although it suffered losses since 2005, there was no sign that management would file the chapter 11 bankruptcy protection and it was likely that the US government would provide financial support for the GM. So it is not adequate to add the going-concern paragraph in my point of view. 4. The Great Recession which began in December 2007 and lasted to September 2008 might have accelerated Deloitte’s decision to issue an audit opinion modified to disclose going-concern uncertainties. The financial crisis resulted in collapse of large financial institutions, the bailout of banks by national governments, downturns in stock markets around the world, etc. The financial crisis made GM’s problems more difficult because it could not pay its debt and it became harder for it to refinance. Therefore, at this point, the going-concern uncertainty for GM was substantially increased, which led to an audit opinion with modified going-concern paragraph. 5. The Car Allowance Rebate Program released on July 1, 2009 did help the new GM. The program provided incentives for the automobile industry with more than 690,000 transactions rebated under this program. Although GM’s sale were down 17% from 2008, it got rid of 70% debt, abandoned 4 unprofitable brands and 13 manufacturing plants, cut off 22,500 employees and 2,300 dealers. These measures helped the new GM cut down its costs and got through its tough time. And there was no sign that any going-on concern uncertainty existed. What auditors should consider about the going-concern is pretty much the same as in question 2. 6. GM’s going-concern opinion would somewhat influence my decisions regarding purchasing a car from GM or investing in GM’s stock. And this may be part of the reason why GM’ stock dropped after 2008. In my point of view, going-concern is a self-fulfilling prophecy. However, it is not the going-concern opinion caused the company to file a bankruptcy protection. The company’s problem such as inefficient benefit plan had been existed there for a long time without solving. The going-concern opinion just revealed the problem and accelerated its demise. And this eventually made the self-fulfilling prophecy come true.

Construction Project Cost Estimation Factors

Construction Project Cost Estimation Factors Construction project estimations are priced using a bill of quantities this is a detailed description of the items needed to finish the product and their costs. The first and foremost purpose of estimating is basically to set a budget for contract work. This budget is to be kept all the way through the project and is a guess of what the project on a whole will cost it should not be breached or the project is considered a failure and usually results in a loss of money. Another reason that an estimate is given is so that the contractor can obtain competitive prices from a range of companies to do the work that is needed say for instance if one company gave an estimate way lower than another competing company then obviously the contractor is going to pick the company with the lowest estimate (however the standard of materials and work comes into this also); this is how negotiations work. An estimate is given so that the company or contractor can see weather a profit can be made from the job and in construction profit is everything. If you are not going to make a profit on the job in hand there is no point taking it on. In order to prepare a detailed estimate the estimator must have with him the following data: Plans, sections and other relevant details of the work. Specifications indicating the exact nature and class of materials to be used. The rates at which the different items of work are carried out. To enable an estimator to take out the quantities accurately, the drawings must themselves be clear, true to the fact and scale, complete, and fully dimensioned. The estimator has also to bear in mind certain principles of taking out quantities. When creating the estimate the estimator must separate the costs into different sections. There are preliminary costs, net costs and gross costs Preliminary Cost The preliminary part of a bill of quantities is the section that provides a description of the project, the contractors general facilities and setup and running costs. If work is disrupted for reasons out of the contractors control, recurring costs are often used to calculate compensation for the extension on the contract period. Plant, Tools and Vehicles are included in the preliminary stage of the bill of quantities. The contractor will include the cost of buying or maintaining machinery, tools and vehicles in the preliminary section of an estimate or a bill of quantities. Also the cost of erecting, inspecting and maintaining scaffolding for a project is included in the preliminaries section. The cost will always depend on the surface area of the structure, the length of time the scaffolding is erect and the type of building that is being built. Part of the assessment of a contractors site costs will include the non-productive staff required to administer a site. This generally will include a site manager, an engineer, a store man, a safety officer and a general foreman. Site Services The preliminaries of a construction project include the costs of installing site toilets, changing rooms, offices, water and electricity, temporary roads and the installation of site security. Within a company gross profit is very important because it  shows how efficiently management uses labour and supplies in the production process. More specifically, it can be used to calculate gross profit margin. If we as a company are not making a gross profit then basically we dont have a company. This magnifies why an estimate is important because we know roughly how much we are going to make when we do a project. Therefore we must know how much we are going to spend so we can look at the correlation of the two figures and see weather the project is worth doing. Net Costs The net cost is the cost of all of the basic things you need on site to complete the job in hand. This includes labour; the wages for all of the staff and the facilities they use including food, shelter and first aid. Also all of the equipment they use. The cost of plant material also ties in with the net cost but this will all depend on the type of job you are doing; say you are building a high rise building with several floors then a large crane will be needed this obviously costs a lot of money to hire out by the hour meaning that a large sum will be added onto the estimate in comparison to building a smaller building that will need smaller less expensive plant. Materials also come into the estimation of the net cost. The materials need to be well thought out before the project begins. They must be effective for there cause and there cost. When doing an estimation the estimator must find competitive rates for materials that are to the buyers specification. The cost of these will a ll be added to the estimation. Gross Profit The definition of gross profit is: Calculated as sales minus all costs directly related to those sales. These costs can include manufacturing expenses, raw materials, labour, selling, marketing and other expenses. Within a company gross profit is very important because it  shows how efficiently management uses labour and supplies in the production process. More specifically, it can be used to calculate gross profit margin. If we as a company are not making a gross profit then basically we dont have a company. This magnifies why an estimate is important because we know roughly how much we are going to make when we do a project. Therefore we must know how much we are going to spend so we can look at the correlation of the two figures and see weather the project is worth doing. Overheads are also included into the estimation. These are costs that cannot be controlled such as water gas and electric bills. These are hard to calculate as we never know how much there going to cost. Rent is also a good example. Single rate estimation This method of estimation is used usually by national bodies such as schools and hostpitals for measuring and estimating the cost of large floor areas. It is a usefull way of estimation when a quick cost range is needed in the early stages of design. However it is very difficult to change costs to fit different projects in different locations. So say you know it costs  £1000 to floor 1 room of a hotel and you have a budget of  £50000 then you know you can build 50 rooms that are all the same. Also when you have a set design for these types of buildings such as Holiday Inns do you know it will always be the same where ever you are Other types of buildings that this type of estimating is useful for are factory units, hotels, hostels, houses that are all the same deign and retail buildings. The floor area method is given in m ² the reason why this method is so popular is because of how simple it is. Plus most contractors know the way in which it works and are very used to the idea. It takes previous buildings that have been designed that are similar to give designers and builders a guideline on how to construct other buildings that are the same. P4 Identify and explain those factors that affect the percentage profit margins, those that affect the output of labour and those that affect the hourly/idle rates for a variety of plant items. Labour Rates There are calculations that have to be made when undergoing a project to establish a rate that the estimator can use to price the tender works which recovers all the costs involved in employing labour directly. The reason this is done is if you had employed a worker on site for  £12.00 an hour is that all you will be paying him, obviously not; there are more things that need to be included and taken into account when calculating that costs of labour. The basic rate of pay has to be agreed with both company and worker; this includes any holiday pay or sick pay that will be taken due to entitlement. Workers will still be paid for these days. Weather can restrict when workers can do the work meaning they may not get paid for some hours of the day or even the whole day. Also the employers national insurance contribution needs to be made as well as payments to the CITB (construction Industry Training Board). And, finally any bonuses that are given to the worker as extra incentives. To calculate the cost of labour per hour we must take all of the above into consideration however, one more piece of information is required, this is the output rates for labour. How fast can a brick layer lay bricks? If your paying a man by the hour, how long will it take for him to finish the job. The idea behind this calculation is to really see if its worth hiring in to do the job because obviously some workers are better than others. If you can establish the the output rate of labour, then you can calculate the cost of labour per unit of brickwork(for example). This can be applied to the tender prices. Output rates can be estimated in one of two ways. Carrying out work studies where bricklayers are timed to see how many bricks they can lay in an hour. Or using output tables from work done in the past can provide information on how long work took or on unit output rates. Plant Expenses Plant in construction can be very expensive to hire and own and even operate. It is the estimators job to be able to give a guide on how much it will cost for plant on any specific job. There are two ways of providing plant for construction sites. These are if the company decide to purchase the plant (this means they must operate and service it) or hire in the plant externally or internally. Operating costs are those that are time related. If the plant was owned by a company the calculation and estimation of how much the operating costs would be would include the amount of fuel used. This would have to be done using a consumption rate of the plant. Also any repairs on punctures etc. These will occur rarely and at random and are added in to recover costs. Also operating costs must be considered. The umber of hours that it is operating will obviously cost more in energy and make for more breakages. When hiring plant there more aspects required to take a note of there are deliver costs to think about. If your site is in the city it may be hard to get it to your site so alternative methods of transport are used but usually low loaders and tractors are used nevertheless all of these methods cost money. Erection costs are also something to think about, if it is a crane that you need then this is going to take time to erect, and time equals money not to mention the labour involved. Also when everything is finished removal costs come into place and these need to be noted and change the percentage profit in the long run The worst thing that can happen to a site manger is when he has expensive plant lying around and not doing anything; this wastes a lot of money, mainly through rental costs. The rate of rental costs per hour is very expensive as we know. The unit rate of calculation for an item of plant will depend on a number of things. The ground conditions are important, weather there are trained operators. If not then hiring someone new or investing in training is needed (training would be needed for at least 2 people to account for the absent). The dimensions of the height and reach of the plant material is also accounted for. The higher and longer the plant is the more it costs for example a crane costs more than a small digger. Finally the reliably plays an important role in how much plant costs. If you are hiring or buying brand new plant machinery then its obviously going to cost more. All of these things take off and put on percentage to the overall percentage profit. M3 Overheads and On Costs Overhead is business term that refers to fixed costs that a business incurs so that production is continued. Overheads can be cut if limits to production are made, or if production is halted completely, although some overheads are incurred whether there is and production or not. Overhead expenses are all costs on the  income statement  except for direct labor, direct materials direct expenses. Overhead expenses include accounting fees, advertising, depreciation, insurance, interest, legal fees, rent, repairs, supplies, taxes, telephone bills, travel and utilities costs. In construction the overheads of a company are the costs that must be met in order to be able to run the head office. These are things such as; departmental costs (buying the department) and insurances, also paying for company cars and basic IT equipment. They are basically costs you cant control such as wages, electricity, gas or office rent, usually you will have to recover them because they include admin. Most medium sized construction organisations recover the cost of these each year spread over the turnover of the project; this can be added as a percentage addition but may vary according to your turnover. Just the same as any other aspect of construction work this has to be added into the estimation at the start of a job and must be met from somewhere. So a percentage is used to signify the cost of these necessities. The calculation involved takes the total value of the companys overheads per year and then the turnover and divide them two totals and finally times the number by 100%. This will give us the percentage to add to tender. This percentage will always be applied to future estimates unless the turnover drops. There are a few other ways that the overheads can be set up so that the value is always known. By not including them, but using an increased profit margin to cover their costs will reconcile the overheads. But, for larger and more well-known companies working on larger projects we can move the head office into small cabins that are positioned on the site this allows us to recover the costs of overheads through the preliminaries. The turnover that comes from a company will rise and fall from year to year. It goes without saying that the risks you take and the work efficiency of your company will change all the time. No year will ever be the same as the last one; it can be similar in terms of jobs and projects and contract pricing but will usually never be the same. Risks that we take are a massive factor to the turnover. Some risks are worth it and some go wrong, thats the risk we take to get more money. As a leader of a company we have to make the right decisions when risking and always be level headed and think everything through so that in the end we make money. Work efficiency also plays a massive part in annual turnovers. Being efficient can save money and make more of a difference to your profit margins than you may think. Lastly when pricing is competitive with in the industry this takes affect. As a company you may need to lower your prices to be able to sign a deal. If you dont then you wont get a de al and you wont get work done, meaning you wont make money. When the turnover of a company drops, you loose not only profit but you loose money on overheads as well this is because the turnover will drop with proportion with the percentage. However, on the other hand if the turnover rises this can create money to compensate for overheads as mentioned earlier. In the preliminaries there are fixed and time related changes that must be considered. In SMM7 we see that these two types of charges are identified separately. A fixed charge is the cost of the work that is independent on duration and a time related charge is the cost that is dependant on others over duration.

The Pathetic Jay Gatsby of Fitzgerald’s The Great Gatsby Essay examples

The Pathetic Jay Gatsby of The Great Gatsby      Ã‚  Ã‚   Pathetic is a term used to describe someone who is pitifully unsuccessful.   Success is not necessarily measured in wealth or fame, but it is measured by how much one has accomplished in life.   A successful person is one who has set many goals for himself and then goes out in life and accomplishes some of them, but goes on living even if failing on others.   In the novel The Great Gatsby, Jay Gatsby is a pathetic character because he wasted his whole life chasing an unrealistic dream.         Ã‚  Ã‚  Ã‚  Ã‚   Gatsby's dream is unrealistic because "it depends for its success upon Daisy's discontent with her marriage and her willingness to exchange it for a life of love.   But Daisy's discontent, like her sophistication, is a pose."(Aldridge 36)   The fact is, Daisy has almost all of the things that a woman could want out of a marriage.   She is very wealthy, she has a beautiful daughter, and her relationship with her husband is of a comfortable nature.   It is true that her life is not very exciting, but it is unreasonable to think that she would trade all that she had in her marriage to Tom Buchanan for Jay Gatsby.   At that time, divorce was very uncommon, and it was very unlikely that any woman would leave her husband for any reason at all.         Ã‚  Ã‚  Ã‚  Ã‚   Everything that Gatsby ever did in his whole life was based upon his pursuit of the dream.   He   moved to New York and bought his very expensive mansion because of Daisy.   Jordan Baker said, "Gatsby bought that house so that Daisy would be just across the bay."(Fitzgerald 83)   He held many expensive parties in the hope that Daisy mi... ...ing as a flawless plan.   A successful person would achieve their goals by meeting their needs in life by using what was given to them. Gatsby tried to do the opposite, and failed.   "Gatsby's story it is a story of failure - the prolongation of the adolescent incapacity to distinguish between dream and reality, between the terms demanded of life and the terms offered."(Troy 21-22)       Works Cited    Fitzgerald, F. Scott.   The Great Gatsby.   New York: Macmillan, 1992.    Twentieth Century Interpretations of the Great Gatsby.   Ed. Ernest H. Lockridge.   Englewood Cliffs, N.J.: Prentice-Hall, 1968.    Troy, William.   "Scott Fitzgerald - The Authority of Failure."   F. Scott Fitzgerald: A Collection of Critical Essays.   Ed. Arthur Mizener. Englewood Cliffs, N.J.: Prentice-Hall, 1963.   21-22.      

The Nature and Forms of Commercial Organization

CHAPTER 5 The Nature and forms of Commercial Organizations Commercial organizations may be classified into three (3) general classifications: 1. Private individual ownership 2. Public or government ownership 3. Mixed or both government and private ownership 1. Private Individuals Ownership Any form of business ownership may be organized and would have certain advantages and disadvantages which the business organizer must have to evaluate. According to Martinez, Abasolo, and Carlos, the following are the questions to be considered in deciding the form of business: 1.Is it simple or difficult to form? 2. Is capital easy to rise? 3. What are the risks and the liabilities of the owners? 4. Who holds the authority and responsibility for the management and administration of the business? 5. What stability does the form offer? 6. Is it flexible? 7. What the legal status of this form is as applied to the particular business in mind? 8. What is the extent of government control? 9. What is the tax advantage of this form of organization? 10. Is the business environment favorable?Private commercial organizations or business enterprises may take the following forms of ownership: * Individual or Sole Proprietorship It is a business owned by one person. This form of ownership is small, requires but little amount of capital, and is readily established under the control of one person. It refers to an individual who owns, manages, assumes all the risks, and derives all the products or profits from a business. Advantages of Sole Proprietorship * Easiest to establish. * Easiest to terminate. * Small amount of capital is required in starting a business. Presence of personal element in managing the business. * Freedom and immediate action and control in operating the business. * Ownership of all profits. * Tax savings. * Minimum legal requirements. * High credit standing. * Business secrecy. Disadvantages of Sole Proprietorship * Limited amount of capital. * Lack of continuity. * Li mited judgment and wisdom. * Unlimited liability. * Difficulty of management. * Limitation in business size. * Limited opportunities of employees for promotion. * Difficulties in managing the day-to-day business operations. Creating a Sole ProprietorshipNo special legal procedures, permits, or licenses are required. A sole proprietorship is not limited in size by either the amount of inputs which can be used or the amount of products produced. The business can be any number of employees, additional management may be hired, and property may even be co-owned with others. Income Taxes The owner of this business pays income taxes on any business profit at the tax rates in effect for individual or joint returns. Business profits and capital gains are added to other taxable income earned to determine the individual total taxable income. Partnership A partnership is a form of business in which two or more people operate for the common goal of making profit. Each partner has total and unlim ited person liability of the debts incurred by the partnership. It is a voluntary association of two (2) or more persons to carry on, as co-owners of a business for profit. Basic Characteristics of Partnership 1. Profit and Loss: The sharing of the business profit and loss. 2. Property y or Assets: Shared control of property. 3. Management: Shared management of the business. General legal agreement of partners: 1.Each person involved participates in management decisions. 2. Assets are owned jointly. 3. Sharing of profits and loss. 4. The parties (business) operate under one name. 5. The parties have joint bank account for doing business transactions. 6. The parties keep a single set of business records. Types of Partnership 1. Ordinary or General Partnership 2. Limited Partnership Creating a Partnership Partnership can be created oral or written agreement. Oral agreement tends to have more problems than written partnership agreements. The written agreement should cover at least the following points: . Management. Who is responsible for which management decisions and how will they be made? 2. Property ownership and Contribution. It is the list the property each partner will contribute to the partnership and describe how it will be owned. Property may be owned by a partnership, or the partners may retain ownership of their individual property and rent it to the partnership. When the partnership itself owns property, any partner may sell or dispose of any asset without the consent and permission of the other partners. 3. Share of Profits and Losses.The method for calculating profits and losses and the share going to each partner should be carefully describe, particularly if there is an unequal division. Profits are generally divided in proportion to the value of the assets, labor and management contributed to the business. 4. Records. Records are important for the division of profits and for maintaining an inventory of assets and their ownership. 5. Taxation. The agreement should contain a detailed account of the tax basis of property owned and controlled by the partnership and copies of the partnership information tax returns. 6. Termination.The agreement should contain the date the partnership will be terminated if one is known or can determined. A partnership can be terminated in a number of ways: * It may specify a termination date * If no duration is fixed by the agreement any partner may terminate the partnership at will. * If not, a partnership will terminate upon the incapacitation or death of a partner, bankruptcy, or by mutual agreement between the partners. * Termination upon the death of a partner can be prevented by placing provisions in the written agreement that allow the deceased partner’s share to pass to the estate and hence to the legal heirs. . Dissolution. The termination of the partnership on either a voluntary or involuntary basis requires a division of partnership assets. The method for making this division sh ould be described to prevent disagreements and unfair division. Terminating a Partnership 1. Agreement. Between the partners or by operation of law. Usually termination under agreement comes to an end when the duration term or business is finished. 2. At Will. If no duration is fixe by the agreement, any partner may terminate the partnership at will. 3. Operation of Law.Dissolution by operation of law occurs in the event of death, bankruptcy, or incapacity of any partner. Advantages of Partnership * It could be as easily established as the sole proprietorship. * It has definite legal status. * There are more persons to manage the business and to solve its problems. * There is larger amount of capital. * Retention of valuable employees is ensured. * The combine abilities, skills, and resources of partners are great source of strength. Disadvantages of Partnership * Unlimited liability of the partners; * Managerial difficulties; Inevitable disagreement among partners may endanger the business firm; * Limitation in size; * Frozen investment; * Lack of continuity; and, * Easy dissolution. Advantages of Limited Partnership * There is a single direction of management; hence there is unity and immediate action taken upon. * The limited liability of limited partners, shall serve as good enticement of inventors resulting in larger amount of capital to expand business operations. Disadvantages of Limited Partnership * The unlimited powers entrusted to general partners maybe abused.The limited partners cannot interfere in the administration of the business firm even if there is mismanagement. Only when fraud exists or when there are clear violations of the firm agreement, can the limited partners seek for remedial or legal action. * There is a great possibility of connivance among the general partners to commit fraud against the creditors and the limited partners. * Corporations A corporation is an artificial being created by operation of law, having the rights of succes sion and the powers, attributes, and properties expressly, authorized by law or incident to its existence.Different Classification of Corporations 1. Public or Private * Public Corporations are those formed or organized for the government of a portion of the state. The objective of a public corporation is the general good or welfare. * Private Corporations are those formed for some private purpose, benefit, aim or objective, or profit. 2. Division of Private Corporations: * Stock Corporations are those who capital stocks are divided into shares and a shareholder is issued a certificate of stock which would entitle him to certain portion of the projects or dividends. Non-stock Corporations are those that do not issue shares of stock to members such as religious, civil, or charitable organizations. Other kinds of corporations may be grouped into: 1. Quasi Corporations. There are business firm that are not absolutely corporations but are considered as if they are corporations. Public b oards created by laws may fall under this classification. 2. Quasi-public Corporations. This one is engaged in rendering basic services of such public importance as to entitle it to certain privilege like eminent domain or use of public property. 3.Government-owned or controlled Corporations. Are those established by government or corporations of whom the government is the majority stockholder. 4. Dejure and de facto Corporations. * De facto corporation is used to designate associations exercising corporate powers under color of a more or less legal organization. * Dejure Corporation is one created in strict or substantial conformity with the statutory requirements for incorporation; and whose right to exist as a corporation cannot be successfully attack even in a direct proceeding for that purpose by state. . Domestic and Foreign Corporations. * Domestic Corporation is one incorporated under Philippine laws. * Foreign Corporation is one established, organized, or existing under any laws other than those in the Philippine territory. 6. Corporation aggregate and corporation sole. * Corporation aggregate is one composed of more than one member or corporator. * Corporation sole consists of one member or corporator and his successors. 7. Eleemosynary and civil corporations. * Eleemosynary Corporation is one established for charitable purposes. Civil Corporation is a corporation that is not ecclesiastical and eleemosynary whether public or private. 8. Ecclesiastical and lay corporations * Ecclesiastical Corporation is a religious organization. * Lay Corporation is established for a purpose other than religion. Compositions of a Corporation 1. Corporators. These are the stockholders or members and/or both, of the corporation. 2. Incorporators. These are the stockholders or members, and/or both, stated in the articles of incorporation as found in members of the corporation. . Members. These are the corporators of a corporation which has no capital stock. 4. Stockhold ers or Shareholders. These are the owners of shares of a corporation which have a capital stock and whose names appear in the books of corporation as the holders of a share or shares of stock of the corporation. Classes of Capital Stock 1. The Common Stock. According to Philippine laws governing the establishment of the corporation, the right of ownership and active control and participation is vested in the owners of the common stock.The common stock carries with it the power and right of voting, through which the holders have great residual ownership or power over the corporation. Common stock is the ordinary stocks representing the basic ownership. The ownership interest is divided into shares which may or may not have a par value. The par value is the amount printed on the stock certificate. 2. The Preffered Stock. The owners of preferred stock are granted special protection or advantages over the common stockholders. It carries preference as to priority in the granting of divid ends over the common stock or as to capital in case of dissolution.Upon dissolution of the corporation, for instance, the preferred stock has priority in the distribution of the assets. There are several classifications of preferred stock: * Preffered as to dividends. * Preffered as to assets. * Preffered as to both dividends and assets. * Cumulative preffered. * Callable. * Convertible. Advantages of Corporation * Limited liability of stockholders. * Large amount of capital. * Flexible ownership. * Length of life. * Efficiency of management. * Ease of expansion. * Legal entity. Disadvantages of Corporation * Taxation. Organizational expense. * Government restrictions and reports. * Lack of personal interest. * Lack of secrecy. * Charter restrictions. The Corporate Combination and Merger The Merger. Merger means the union affected by the absorbing of one or more existing corporations by another which survives and continues the combine firm. In other words, merger takes place when th e control of several corporations is vested in a single corporation, in which case stocks of the controlling corporation may be issued in place of the stocks of the other corporations.There is no new business firm. The absorbing corporation remains the same single although larger corporation. In consolidation, the consolidating corporations are dissolved, their properties and businesses transferred to a single company. Merger and consolidations may be adopted as a strategy by several companies in a given industries when they strongly agree that it is more economical and working together rather than competing with one another. * Cooperatives The word cooperative is derived from the French word â€Å"cooperari†. The word â€Å"co† means â€Å"with†.Combined with â€Å"operari† (to work, from oppose, operas, work ), it delineates the concept of â€Å"working together†. The social concept shows a process of working together and thinking together to ach ieve and enjoy the best of life. Cooperative is the dynamic form of business enterprise that embodies the philosophy of corporation. It signifies the voluntary assent of people to form themselves into a group for the promotion of their common needs by mutual action, democratic control and sharing of economic benefits of the basic of patronage by members.Republic Act No. 6938, An Act to Ordain A Cooperative Code of the Philippines, defines cooperatives as â€Å"a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economical end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. † Principles of Cooperatives 1. Open and Voluntary Membership.Membership in a cooperative shall be voluntary and available to all individuals regardless of their social, political, racial, or religious background or beliefs. 2. Democratic Control. Cooperatives are democratic organizations. Their affairs shall be administered by the persons elected or appointed in a manner agreed upon by the members. Members of primary cooperatives shall have equal voting rights on a one-member-one-vote principle: Provided however, that in the case of secondary and tertiary cooperatives, the provisions of Article 37 shall apply (Voting System): * Each member of a primary cooperative shall have only one vote.A secondary or tertiary cooperative shall have voting rights as delegate of members-cooperatives, but such cooperatives shall have only five votes. The votes cast by the delegates shall deem as votes cast by the members thereof. * No voting agreement or other device to evade the one-member-one-vote provisions, except as provided under subsection hereof, shall be valid. * No member of a primary cooperative shall be permitted to vote by proxy unless provided for spe cifically in the by-laws of the cooperative. However, the by-laws of a cooperative other than a primary may provide for voting by proxy.Voting by proxy means allowing a delegate of a cooperative to represent or vote in behalf of another delegate of the same cooperative. 3. Limited Interest on Capital. Share capital shall receive a strictly limited rate of interest. 4. Division of Net Surplus. Net surplus arising out of the operations of a cooperative belongs to its members and shall be equitably distributed for cooperative development, common services, indivisible reserve fund, and for limited interest on capital and/or patronage refund in the manner provided in this Code and in the articles of cooperation and by-laws. . Cooperative Education. All cooperatives shall make provision for the education of their members, officers, and employees and of the general public based on the principles of cooperation. 6. Cooperation among Cooperatives. All cooperatives, in order to best serve the interest of their members and communities, shall actively cooperate with other cooperatives at the local, national and international levels. Types and Categories of Cooperatives (R. A. No. 6938) 1. Types of Cooperatives. Cooperatives may fall under any of the following types: . Credit Cooperative – is one which promotes thrift among its members and create funds in order to grant loans for productive and provident purposes. b. Consumers Cooperative – is one whose primary purposes are to procure and distribute commodities on members and non-members. c. Producers Cooperative – is one that undertakes joint production whether agricultural, or industrial. d. Marketing Cooperative – is one which engages in the supply of the production inputs to members and markets their products. e.Service Cooperative – is one which engages in medical and dental care, hospitalization, transportation, insurance, housing, labor, electric light and power, communication, and other services. f. Multi-Purpose Cooperative – is one which combines two or more of the business activities of these different types of cooperatives. 2. Categories of Cooperatives. Cooperatives shall be categorized according to membership and territorial consideration as follows: 1) In terms of membership, cooperative shall be categorized into: a.Primary: The members of which are natural persons. b. Secondary: The members of which are primary. c. Tertiary: The members of which are secondaries upward to one or more apex organizations. Those cooperatives, the members of which are cooperatives shall be known as federations or unions as the case may be. 2) In terms of territory, cooperatives shall be categorized according to areas of operations which may or may not coincident with the political subdivisions of the country.

Gothic Tales and Edgar Allan Poe Essay

Compare ‘The Tell-Tale Heart’ with ‘The Black Cat’. How, in these tales, does Poe draw on the Gothic tradition and take us into the tormented, diseased minds of his narrators In both ‘The Tell-Tale Heat’ and ‘The Black Cat’ there are many gothic effects used. For example, the gruesome concealment of the victims is described in a deadpan but detailed manner. In The Black Cat our narrator describes all of his options and then illustrates exactly how he carried it out, â€Å"†¦I easily dislodged the bricks, and, having carefully deposited the body†¦Having procured mortar, sand, and hair†¦I prepared a plaster which could not be distinguished from the old†¦Ã¢â‚¬  Then in The Tell-Tale Heart he describes this concealment procedure again, † I took up†¦ the flooring†¦then replaced the boards so cleverly so cunningly the no human eye†¦could have detected anything wrong†¦nothing to wash out†¦no blood-spot whatever.† Both narrators seem proud at their astute covering-up of the innocent victims. The gruesome lexis, mixed with the matter-of-fact tone gives off a horrifyingly insane, b ut calm feel to the passage. Also the motives for the killing seemed irrational and over emotional in both stories. This is another typical Gothic characteristic. In The Tell-Tale Heart he says â€Å"I loved the old man†¦never wronged me†¦never given me insult†¦One of his eyes resembled that of a vulture†¦take the life of the old mad, and thus rid myself of the eye forever.† His incentive was unreasonable; he states that there is no other reason than his eye. In The Black Cat his reason for the first killing of his cat Pluto was â€Å"perverseness†¦for no other reason than because he knows he should not?† In this part of the passage it seems strange as he seems to be excusing himself for the sin he is about to narrate to us. Then also at the end of the story when he kills his wife because she stopped him from killing the second cat he says, â€Å"†¦this blow was arrested by the hand of my wife. Goaded, by the interference, into a rage more than demoniacal †¦buried the axe in her brain. She fell dead upon the spot.† The lexis used here is brutal and infernal, typical of Gothic writers â€Å"rage more than demoniacal† references to the devil highlight the white hot anger surging inside the twisted narrator. The use of an unreliable, villainous storyteller was not a typical Gothic feature at the time but it has greatly influenced future authors who write in the Gothic style. In both tales the narrators give off an intensely nervous energy by using repetition and strong, unruly lexis. The first line of The Tell-Tale Heart sets the tone for the whole story instantly â€Å"TRUE!-nervous-very, very dreadfully nervous I had been and am; but why will you say that I a mad?† The dashes break up the sentences making them erratic; this is helped by the uneven sentence structure and the fusion of long and short clauses to make the whole pace of the story jerky and uneven. A typical Gothic feature that appears in only The Tell Tale Heart and not The Black Cat is the use of the night. The narrator describes how â€Å"†¦that every night, just at twelve, I looked in upon him while he slept.† Also the murder itself was committed at night and the use of the disguise of darkness gives an eerie feel to the piece and emphasis the Gothic tone of the story. However in The Black Cat the story was described through the day and the night and the murders of both the narrator’s wife and cat were during the day. Although this was not traditionally Gothic, and the description of the gruesome death caused some sections of the story to be more in the genre of horror. An element of Gothic literature that was in The Black Cat and not The Tell Tale Heart was the use of â€Å"omens†, obviously the title itself was a bad omen at the time and the other story had no omens, other than the heart beat motif that causes the narrator to confess his sins to the police. The title itself was not the only omen used in The Black Cat; Poe writes about two other obvious omens in this tale. Firstly the large imprint of â€Å"the figure of a gigantic cat†¦ There was a rope about the animal’s neck†, this was left on the wall the night after our narrator had killed his cat, this is not a figment of his imagination though as other people around can see it; later on however the narrator describes a mark of white hair, which shows â€Å"the image of a hideous -of a ghastly thing -of the GALLOWS!† This is more likely to be an illusion as the remorse builds up inside him. But he describes it as â€Å"†¦terrible engine of Horror and of Crime -of Agony and of Death!† The lexis used here is full of anger and is very strong. The capitalisation of the more significantly brutal words personifies these aspects and emphasises the narrator’s fear of the cat and of guilt. Poe uses many different techniques to suck the reader into the mind of his narrators. For example in the The Tell Tale Heart he describes his â€Å"disease† to the reader and excuses his actions. â€Å"The disease has sharpened my senses, not destroyed, not dulled them.† This line shows how the narrator is quite openely conceited. His insanity is revealed to us in a number of ways, firstly the deadpan tone of many parts of the passage give the reader an eery feeling of calm, that causes a disturbing sensation, such as when the narrator is describing his method of concealing his victim’s corpse, â€Å"I took up three planks†¦deposited all†¦then replaced the boards†¦Ã¢â‚¬  This use of everyday lexis â€Å"deposited† almost makes us forget that he is talking about a corpse, it makes the whole procedure sound mundane, which gives the impression of madness but also numbness to the narrator. Secondly, his lunacy is exposed to us as the character of the narrator is unravelled through the story. Throughout, hints are dropped as to the overconfidence of our narrator, repetition of various phrases. â€Å"†¦what had I now to fear?† and then again when the officers arrived, â€Å"for what had I to fear?† This reiteration of egotism makes us feel as if the narrator is reassuring himself that he is confident, and suggests to the reader that he has inexplicable insecurities lying beneath his cool exterior. Also in The Tell Tale Heart Poe uses many capitalised words and short, broken phrases to speed up the pace of parts of the account. â€Å"They heard! — they suspected! — they KNEW!† This shows how truly nervous and petrified the narrator is, and with the staggered, gaunt sentence structure makes the reader feel the same way, even if not to the same extent. A way in which The Black Cat’s method of pulling the reader into the mindset of a murderous narrator is near the beginning we are given some background about the narrator’s life. In The Tell Tale Heart we were given no information about setting or circumstance to help us detail our image. I find that this helps more as we have more pictures painted to us and these can then feed our imagination to produce a far more complex, but realistic understanding of the narrator’s mental situation. â€Å"I was especially fond of animals,† This line is quite ironic, as we learn from the rest of the story he seems to, infact, have a severe problem with cats. The way in which Poe implies the insanity of the narrator is in the language used to describe his cats. â€Å"†¦sagacious to an astnoishing degree† His strange attachment to the cat gave the narrator an untrustworthy and evil feel. Then when he describes his motives for hanging his first cat, Pluto, this insinuates utter, pschotic madness, â€Å"the spirit of PERVERSENESS†¦have we not a perpetual inclination†¦to violate that which is Law† This strange, confused motive gives the narrator a trace of humanity, but more of a childlike malevolence which emitts an air of wickedness. This infantile but wicked narrator, I find, is more chilling than the more simple, insane and evil narrator in The Tell Tale Heart, because of its uncanny likeness to reality. A similarity between The Black Cat and The Tell Tale Heart is that both narrators have a sense of superiority about them and this strong impression of narcissism makes the reader feel overwhelmed by malice and also builds up a strong feeling of resentment to their disagreeable characters. In both stories, the narrators end with a confession to their terrible deeds, both obviously caused by insolence and bravado. Another feature that is in The Black Cat but not The Tell Tale Heart is the sense of paranoia given off by the narrator, about the mark of white hair on his second cat’s chest, â€Å"†¦the mark†¦of which I have spoken†¦assumed a rigorous distinctness of outline†¦the image of a hideous- of a ghastly thing – of the GALLOWS!† This paranoia of an omen about the sadistic murder of Pluto blatently lays out the narrator’s madness and causes the reader to feel possibly more sympathetic, but more likely, to feel more estranged from the narrator. In conclusion I found the ways in which we were drawn into the psychotic mind of our killers were more effective in The Black Cat, as some were more subtle, but the more obvious one’s were easier to spot and gave a more definite and outlined picture of the narrator’s psyche. However, I found that the typical Gothic features used in The Tell Tale Heart made it more Gothic than in The Black Cat and also made the tale more chilling, even if not as gruesome or detailed as The Black Cat.

Terror Bird (Phorusrhacos) - Facts and Figures

Terror Bird (Phorusrhacos) - Facts and Figures Name: Terror Bird; also known as Phorusrhacos (Greek for rag bearer); pronounced FOE-roos-RAY-cuss Habitat: Plains of South America Historical Epoch: Middle Miocene (12 million years ago) Size and Weight: About eight feet tall and 300 pounds Diet: Meat Distinguishing Characteristics: Large head and beak; claws on wings    About the Terror Bird (Phorusrhacos) Phorusracos isnt known as the Terror Bird only because thats much easier to pronounce; this flightless prehistoric bird must have been utterly terrifying to the small mammals of middle Miocene South America, in light of its enormous size (up to eight feet tall and 300 pounds), clawed wings, and heavy, crushing beak. Extrapolating from the behavior of a similar (but much smaller) relative, Kelenken, some paleontologists believe the Terror Bird grabbed its quivering lunch with its talons, then grasped it between its powerful jaws and bashed it repeatedly on the ground to cave in its skull. (Its also possible that the giant beak of Phorusrhacos was a sexually selected characteristic, males with bigger beaks being more attractive to females during mating season.) Ever since the discovery of its type fossil in 1887, Phorusrhacos has gone by a bewildering number of now-outmoded or reassigned names, including Darwinornis, Titanornis, Stereornis, and Liornis. As for the name that stuck, that was bestowed by a fossil hunter who assumed (from the size of the bones) that he was dealing with a megafauna mammal, and not a birdhence the lack of the tell-tale ornis (Greek for bird) at the end of the Terror Birds genus name (Greek for rag bearer, for reasons that remain mysterious). By the way, Phorusrhacos was closely related to another terror bird of the Americas, Titanis, a comparably sized predator that went extinct at the cusp of the Pleistocene epochto the extent that a minority of experts classify Titanis as a Phorusrhacos species.

Does the Internet bring greater freedom and democracy to the PRC essay part 2

Does the Internet bring greater freedom and democracy to the PRC essay part 2 Does the Internet bring greater freedom and democracy to the PRC? essay part 2 Does the Internet bring greater freedom and democracy to the PRC? essay part 2  Does the Internet bring greater freedom and democracy to the PRC? essay part  1SECTION 2. Studies of Internet freedom and democracy2.1. Interconnection of information technology democracy. The positive aspectThe achievements in information technology and the development of democracy are of great interest for contemporary researchers and politics. The main task that confronts those who seek to establish this relationship is to find an answer to the question: Does the information technology promote the development of democracy? There are scientists, whose answer is positive. Many researchers tend to believe that democracy and information technology work closely together and add each other. Arguments about the development of information technology and democracy are considered from three positions. The link between advances in information technology (IT) and the development of democracy has become an incr easingly important research agenda among scholars and policy makers. Most studies are based on developed Western democracies, and their main concern is whether IT is capable of promoting and improving the functioning of the existing democracies. Optimistic scholars have argued that a positive link exists between IT and democratic improvement (Zheng Wu, 2005). First theory is the modernization theory, which prevailed in 1950-1960-s, when the Internet was just appearing. At this time, democracy needs a certain economics, sociology; information preconditions get their development through economic growth, industrialization, urbanization and education. Robert Dahl (1971) examines the development and spread of information technology as a useful, and an efficient process in the way of providing the guarantees of democracy (Zheng Wu, 2005). In a second aspect, some scholars have focused on communication and social political sphere and information technology, explaining that information t echnology is a powerful stimulant for the development of civil society and the public sphere. And according to the third position, information technologies give citizens access to political resources, thereby increasing their political participation in a democratic environment (Zheng Wu, 2005).2.2. Internet and democracy the negative aspect of the influenceIn the case of an authoritarian China, scientists have discovered that the Internet can be positioned as an insurmountable threat to the authoritarian regime of the country. Such a threat is possible through the Internet in civil society (Zheng Wu, 2005). At the same time, some researchers, such as Lawrence Lessig (1999), are quite pessimistic about the impact of the Internet on democracy. In particular, Lawrence Lessig argues that the fact that the government can definitely control the Internet, controlling its source code and creating a legal environment does not mean anything good.   It is believed that politically decentr alizing capacities of IT can be overcome by traditional organizational interests, and traditional media firms are succeeding in colonizing new IT (Zheng Wu, 2005).Various human rights organizations of the Western European countries are against the Internet censorship in China. For example, the situation in 2005: an association Reporters without Borders blamed the owners of Internet portal Yahoo! that they have allowed the Chinese authorities to trace the way of letters, which the journalist Shi Tao sent from the mailbox hosted on this portal. In 2006, the Committee of Journalists Protection and the Reporters without Borders again accused corporation Yahoo! for providing data to the Chinese authorities. In that case, it was the employee of the city administration Dazhou Li Zhi, who was sentenced to prison for eight years for having repeatedly stated his political views on public sites and talked with dissidents by email. In May 2011, the Human Rights Law Foundation filed suit to the District Court for the Northern District of California, in which it accused a major American manufacturer of networking equipment Cisco System Company in promoting the Golden Shield. Also, the representatives of Cisco filed suit called totally unfounded and assured that the company has never been involved in the creation of such solutions for the Chinese government and their support. In May 2011, the U.S. State Department has decided to allocate funds for the development of new technologies that would circumvent Internet censorship in China. The new technology will track the material to which access is prohibited, and will purposefully convey them to the public on their own.ConclusionIn China, the Internet is a free zone only in theory, but in reality people have a variety of duties and have to reckon with the restrictions imposed on the use of web controlling bodies. Opinions of experts in assessing the usefulness of existing systems differ: some say that Internet censorship on a national scale is unacceptable; others point out that the traditions of china differ from Western, and most Chinese do not see in these prohibitions anything strange and abnormal. I believe that the Internet should be open and free, but at the same time I can not disagree with the fact that we need to put into consideration the culture of the people, and if necessary, adjust the work of local sites in accordance with the laws, regulations and constraints in the country where they are.

Recruitment of Staff at the Bibliographic Section of the Library Assignment - 1

Recruitment of Staff at the Bibliographic Section of the Library - Assignment Example For instance, I need to consult with the head cataloguer and the head of the acquisition section for purposes of knowing the various needs of their departments. This will help in developing a plan that will consider their needs, and therefore meeting its objectives. Another issue in consideration while coming up with a plan is the objectives of the bibliographic section of the library (Library Management, 2008). Â  For instance, the bibliographic section of the library aims at serving students by providing up to date reading materials. To achieve this, I need to develop a plan that will motivate my staff into working towards this objective (Bryson, 2011). Finally, I need to consider the budget of the department, and the time period in which this plan will cover. This is to make it realistic and implementable. It is important to plan for the development of staff in relation to recruitment, training, orientation, continuing professional development because it will increase the efficiency in which the organization meets its objective, and will reduce the operational costs of the organization through proper budgeting. The department needs more staff in special collections, cataloguing, and acquisitions. On this note, the department prepares for recruitment in order to fill the vacancies in consideration. The existing staffs do not have current knowledge of library management, and they all need re-training. This will ensure they are efficient in their duties. Some of my staff, especially the clerks, are not motivated enough to seek for further knowledge, for purposes of improving their positions within the department. They are also not innovative, and this is not good for the department. On this note, there is a need for a plan for continuous professional development. Â  

The Napoleonic Era Research Paper Example | Topics and Well Written Essays - 1250 words

The Napoleonic Era - Research Paper Example During the War of the First Coalition the National Convention was replaced by the Directorie. The France was ruled then by five directors. Since then France was ruled by the five directors. As France was still in war with Britain, a plan was drawn to invade Egypt in order to take it away from the Sublime Porte, a British ally (Colton 76). It was Napoleon who suggested that the Directorate should agree to the plan to send the general away from France. On the way to Egypt napoleon succeeded to capture Malta from the Knights Hospitaller. The French met Turkish forces during the Battle of Pyramids and defeated them (McLynn 154) Although the land campaign was a success so far, the French fleet was completely destroyed by the British Navy led by Admiral Nelson. Hearing of Napoleon’s defeat the Splendid Porte gathered her armies to attack the French in Egypt, so Napoleon resorted to the policy of attack. He had invasion of Syria planned yet failed during the Siege of Acre. As a resul t Napoleon had to come back to Europe, though leaving a great part of his army in Egypt. Napoleon returned to Europe at the time when the Second Coalition was threatening the Directorie. Royalists as well as their allies still cherished their plans of restoring Bourbons to power, while the Austrian and Prussian crowns did not put up with their territorial losses they had sustained during the previous war. Russians expelled the French from Italy in such battles as Cassano while Austrians defeated the French in Switzerland at Zurich and Stockach. Having seized the power through a coup in1799 Napoleon established the Consulate. In 1800 Napoleon defeated Austrians at Marengo and at Hohenhlinden. Meanwhile at sea Admiral Louis Levassor de Latouche Treville defeated the British at Bologne. Admiral Nelson anchored and destroyed Norwegian and Danish fleet at Copenhagen because those kingdoms were against English blockade on France. Eventually the Second Coalition was defeated and two distin ct treaties settled peace. In 1803 Americans purchased French Louisiana from French. Napoleon agreed to sell this territory because he considered it to be indefensible. On March 21, 1804 Napoleonic Code was introduced throughout entire territory under French control and on 18 May the Senate proclaimed Napoleon the Emperor initiating thus the French Empire. Actually Napoleon’s reign was constitutional, and though autocratic, it was rather more advanced than the rest of that time European monarchies. Proclamation of the French Empire resulted in creation of the Third Coalition. The French army was now the Great Army (Grande Armee) in 1805. To control the French population Napoleon implemented nationalist rhetoric propaganda to control French people. The French army gained a stunning victory at Ulm, where the whole Austrian army was defeated and captured. Nevertheless, a Franco-Spanish fleet sustained a defeat at Trafalgar, so the plans to invade Britain were crushed. In spite o f that naval defeat the whole war has not been lost yet. Napoleon defeated joint Russian and Austrian forces during the Battle of Austerlitz (Chandler 112). Having defeated Austrians and Russians the French thus destroyed the Third Coalition. Under the Treaty of Pressburg, Austrian monarch lost the title of Holy Roman Emperor. Furthermore under this Treaty Napoleon created the Rhine Confederation

IT 4076 Evaluation and Risk Assessment Research Paper

IT 4076 Evaluation and Risk Assessment - Research Paper Example All organizations are exposed to threats and vulnerabilities that have adversarial impacts on the companies’ operations. Information security professionals have the responsibility of helping the organizations’ management boards to comprehend and control these uncertainties. Threats Threats are the sources and means of particular types of attacks. Threat analysis enables information security experts to determine the most appropriate approaches of securing systems against systems attacks. Security professionals perform penetration-testing exercises to identify threat profiles, develop effective countermeasures against threats and mitigate all earlier signs of threats (Kaiya, Sakai, Ogata & Kaijiri, 2013). The primary focus of threat analysis should be on analyzing the resources of the attackers. It is crucial for all organizations to analyze threats to help them develop specific security policies, which they can implement together with policy priorities and comprehend imp lementation needs for securing organizational resources. Information security threats include accidental disclosure, alteration of software, electrical disruption, acts of nature, and telecommunication malfunction. Vulnerabilities Vulnerabilities are the security flaws that allow a threat attack to be successful in a system. Corporate organizations and private businesses should do vulnerability testing to resolve the vulnerabilities and provide data required to identify unexpected perils to information security. The management boards should realize that such vulnerabilities do not particularly belong to technology class, but also apply to social factors, for example, personal authentication and authorization policies. Vulnerability testing is of paramount importance in maintaining ongoing security and allows the professional responsible for security of the company’s resources to respond to new dangers as they arise (Kevin, Hackney & Edgar, 2010). Testing for vulnerabilities i s also invaluable in developing policy and technology and as part of the technology selection process. It is crucial for buyers to do effective vulnerability tests in order to select the right technology that can save time, money and other costs of business operations. My Encounter with an Information Security Threat I am the Managing Director a telecommunication company that offers postpaid communication services to the residents of Silicon Valley. Recently, I have realized that the costs of making calls were increasing abnormally among the callers. I communicated to my customers and requested from them some information concerning their communication expenditures. I found out that my customers were not really consuming these huge amounts of airtime to make calls. The information security professional made a follow-up and found out that there was massive phreaking and eavesdropping. Hackers were stealing services and using them while passing the costs of making calls to my customers . It was also found that these hackers had stolen credentials and contact information of my customers, which allowed them to control their voice calls, calling plans, billing information and call forwarding. Information is the cornerstone of the company, and its security is of paramount i

Paraphrase the paper Essay Example | Topics and Well Written Essays - 750 words

Paraphrase the paper - Essay Example r important aspect of human trafficking is the technique use, for instance trafficking can be done through threats and force, where one is taken without his or her consent. Abduction and deception could also be other techniques (UNHCR 2). The intention behind the trafficking is the third aspect of human trafficking. This entails the main agenda behind act of trafficking, for instance it could be for slavery purposes. The final aspect of human trafficking is the outcome of the act, for example, death of the victims, or arrest of the offenders by authority. Slave trade is the business of selling human slaves form by one owner to the other. Slavery was mainly on the basis of racism and discrimination. The culture of the slave trade consists of a couple of aspects. The first aspect of the slave trade culture is brutality. The owners of the slaves did not care that slaves were human, and; thus, treated them in a brutal manner. The second aspect is cruelty, where the slaves were treated in ways that were cruel and undignified way. The third aspect is exploitation. The slave owners exploited the services of the slaves and did not offer payment for their labor. Dehumanization of the slaves was another aspect. The treatment of the slaves by the owners was inhuman, for example, the slaves were beaten and forced to work without rest. The final aspect is the treatment of slaves as goods; where slaves were sold form one owner to another just like goods are sold (UNHCR 2). Everyone has a right, According to Amnesty international and other bodies of human rights. However, slavery violates some of these rights in relation to the documentary sex slave. For instance, right to movement, right to make one’s own decisions, rights to speech, right to own property, and the right to dignity. There are ways by which the state determines a citizen legally. Birth is one fundamental way the state uses, where a person is legally considered a citizen of a State if he or she is born in the

Newscorp phone-Hacking Speech or Presentation Example | Topics and Well Written Essays - 750 words

Newscorp phone-Hacking - Speech or Presentation Example The issue here goes much beyond phone hacking and goes to the question of corporate culture, ethics, privacy, confidentiality and freedom of speech. Journalists are traditionally have a right to investigate and they are expected to report fearlessly. The Pulitzer prize of USA is awarded to such outstanding journalists. However, what Murdoch and his hacks accomplished was not an expose into illegal dealings but an expose into the private sorrow of deceased soldiers and murdered girls. Clearly, News Corp went to a new low. However, some people have also blamed the news hungry public that constantly feeds off the cable television, the Internet and other modern media tools. Realty shows also find high viewership and in such shows, celebrities commit all types of behaviour that should not be actually shown on public TV but which the celebrities want to be shown. In addition, there are crime TV series and other such channels where the blur between acceptable and tasteless footage is very f ineClearly, people place great pressure on the newsmakers, reporters and media houses to deliver and show something new and unique. TV ratings, advertisement revenues, salaries of people and survival of the media channels depends on the ‘eyeballs’ that their content generates. Thus, journalists are under great pressure to deliver what the public wants. News Corp had been hacking phones since 2005 and a large number of people read stories some of which were presumably written using phone hacks. It was only after that the journalists were caught that people were disgusted. Therefore, the audience is also partly to blame for creating a demand for such tasteless stories. 3) Practical and realistic policy recommendation It is clear from the incident of News Corp that ethics, moral responsibility and corporate culture of news media houses is highly questionable. The government is in a very tight position. If it brings in regulations and imposes curbs on what can be published and what cannot, the whole media will revolt and cry out against censorship, forgetting the main issue of phone hacking. At the same time, if the government does not do anything, it is accused of dragging its feet and of being held to ransom by a power media house.

Denny's Restaurant Chain Essay Example | Topics and Well Written Essays - 1250 words

Denny's Restaurant Chain - Essay Example The restaurants never close except when legally necessary. Denny’s offers breakfast, lunch, dinner and salads. It was in the year 1977 that the company started its Grand Slam breakfast. In 1987, Trans World Corporation bought the Denny’s and soon, in 1991, the headquarters of Denny’s was moved to Spartanburg, South Carolina. Soon, Kohlberg Kravis Roberts bought a considerable amount of share in Trans World Corporation and then, forced the company to sell its many unimportant projects. Thus, Denny’s hotel chain became its primary business. Soon, Trans World Corporation renamed itself to Denny’s Corporation. Presently, the company trades under the symbol NASDQ: DENN. Today, the company operates through 1600 restaurants throughout 50 US states, Canada and Mexico. In addition, there are 578 Denny’s restaurants in Japan operated by a subsidiary of Seven & I Holdings, and there are seven Denny’s restaurants in New Zealand. Admittedly, the co mpany has a large number of special offers and gift programs that help keep the customers loyal and interested. One such activity is its practice of offering free meal to everyone who visits the restaurant on his or her birthday. Though this activity of promotion was dropped by the company in 1993, many individual franchisees even now continue this practice. Also, the company uses the latest technology so that every time it updates its menu, its franchisees easily manage to get the latest version in no time (Hughes Network Systems, 2011). In fact, a point that keeps the company afloat in the present diminishing economic situation is the quality and care it offers. To illustrate, the Dateline NBC conducted a thorough survey of 10 most popular dining chains in the US in the year 2004. In the survey, it was found that Denny’s had the lowest number of violations of health standards. According to the company, the reason behind this success in protecting the health of customers is the strict adherence to Hazard Analysis and Critical Control Points. Though there arose many allegations of racial discrimination against the company, the company managed to improve its position and presently employs a considerable proportion of ethnic and minority staff. As of 2010, minorities represent 62% of the company’s total workforce and 41% of the overall management. In addition, 40% of all the franchisees are owned by minorities, and nearly half of the Board of Directors is minorities and women. Thus, for two consecutive years, the company entered Fortune’s ‘America’s 50 Best Corporations for Minorities’ list (Dennys.com, n.d). Like many other major restaurants that are primarily dependent on blue-collar consumers, Denny’s too has been hit by recession. For example, in the fourth quarter of the year 2008, sales fell by 6.1%. For the year, fall was 3.7%. As a result, the company stock price plunged 30.5% in a period of one year. Howev er, Denny’s was not ready to succumb to the recession. It started aggressive plans to meet the hard times. To attract the customers in the time of recession, Denny’s has adopted an aggressive strategy. The strategy is to practically give away the company. To illustrate, the company aired a commercial in February that offered free Grand Slam breakfasts to all who walk into the restaurant any time between 6 am and 2 pm, in the name Super Bowl. Admittedly, there was a rush and nearly 2 million

Paraphrase the paper Essay Example | Topics and Well Written Essays - 750 words

Paraphrase the paper - Essay Example r important aspect of human trafficking is the technique use, for instance trafficking can be done through threats and force, where one is taken without his or her consent. Abduction and deception could also be other techniques (UNHCR 2). The intention behind the trafficking is the third aspect of human trafficking. This entails the main agenda behind act of trafficking, for instance it could be for slavery purposes. The final aspect of human trafficking is the outcome of the act, for example, death of the victims, or arrest of the offenders by authority. Slave trade is the business of selling human slaves form by one owner to the other. Slavery was mainly on the basis of racism and discrimination. The culture of the slave trade consists of a couple of aspects. The first aspect of the slave trade culture is brutality. The owners of the slaves did not care that slaves were human, and; thus, treated them in a brutal manner. The second aspect is cruelty, where the slaves were treated in ways that were cruel and undignified way. The third aspect is exploitation. The slave owners exploited the services of the slaves and did not offer payment for their labor. Dehumanization of the slaves was another aspect. The treatment of the slaves by the owners was inhuman, for example, the slaves were beaten and forced to work without rest. The final aspect is the treatment of slaves as goods; where slaves were sold form one owner to another just like goods are sold (UNHCR 2). Everyone has a right, According to Amnesty international and other bodies of human rights. However, slavery violates some of these rights in relation to the documentary sex slave. For instance, right to movement, right to make one’s own decisions, rights to speech, right to own property, and the right to dignity. There are ways by which the state determines a citizen legally. Birth is one fundamental way the state uses, where a person is legally considered a citizen of a State if he or she is born in the

Denny's Restaurant Chain Essay Example | Topics and Well Written Essays - 1250 words

Denny's Restaurant Chain - Essay Example The restaurants never close except when legally necessary. Denny’s offers breakfast, lunch, dinner and salads. It was in the year 1977 that the company started its Grand Slam breakfast. In 1987, Trans World Corporation bought the Denny’s and soon, in 1991, the headquarters of Denny’s was moved to Spartanburg, South Carolina. Soon, Kohlberg Kravis Roberts bought a considerable amount of share in Trans World Corporation and then, forced the company to sell its many unimportant projects. Thus, Denny’s hotel chain became its primary business. Soon, Trans World Corporation renamed itself to Denny’s Corporation. Presently, the company trades under the symbol NASDQ: DENN. Today, the company operates through 1600 restaurants throughout 50 US states, Canada and Mexico. In addition, there are 578 Denny’s restaurants in Japan operated by a subsidiary of Seven & I Holdings, and there are seven Denny’s restaurants in New Zealand. Admittedly, the co mpany has a large number of special offers and gift programs that help keep the customers loyal and interested. One such activity is its practice of offering free meal to everyone who visits the restaurant on his or her birthday. Though this activity of promotion was dropped by the company in 1993, many individual franchisees even now continue this practice. Also, the company uses the latest technology so that every time it updates its menu, its franchisees easily manage to get the latest version in no time (Hughes Network Systems, 2011). In fact, a point that keeps the company afloat in the present diminishing economic situation is the quality and care it offers. To illustrate, the Dateline NBC conducted a thorough survey of 10 most popular dining chains in the US in the year 2004. In the survey, it was found that Denny’s had the lowest number of violations of health standards. According to the company, the reason behind this success in protecting the health of customers is the strict adherence to Hazard Analysis and Critical Control Points. Though there arose many allegations of racial discrimination against the company, the company managed to improve its position and presently employs a considerable proportion of ethnic and minority staff. As of 2010, minorities represent 62% of the company’s total workforce and 41% of the overall management. In addition, 40% of all the franchisees are owned by minorities, and nearly half of the Board of Directors is minorities and women. Thus, for two consecutive years, the company entered Fortune’s ‘America’s 50 Best Corporations for Minorities’ list (Dennys.com, n.d). Like many other major restaurants that are primarily dependent on blue-collar consumers, Denny’s too has been hit by recession. For example, in the fourth quarter of the year 2008, sales fell by 6.1%. For the year, fall was 3.7%. As a result, the company stock price plunged 30.5% in a period of one year. Howev er, Denny’s was not ready to succumb to the recession. It started aggressive plans to meet the hard times. To attract the customers in the time of recession, Denny’s has adopted an aggressive strategy. The strategy is to practically give away the company. To illustrate, the company aired a commercial in February that offered free Grand Slam breakfasts to all who walk into the restaurant any time between 6 am and 2 pm, in the name Super Bowl. Admittedly, there was a rush and nearly 2 million

The Importance of Determination Essay Example for Free

The Importance of Determination Essay Everyday people face challenges, but it is important that one does not give up, and to keep trying until they successfully overcome the obstacles that stand in their way. â€Å"Mother to Son† by Langston Hughes and â€Å"Still I Rise† by Maya Angelou are two different works written by two different authors yet they both convey the same message. Together, the two authors stress the significance of pushing harder when faced with conflicts rather than simply giving up. Using figurative language and repetition, Langston Hughes and Maya Angelou effectively emphasize this message in both of their poems. In both poems, both authors attempt to convince the reader of the importance of not giving up and trying harder, and do so successfully. In â€Å"Mother to Son†, Langston Hughes is able to open the eyes and the mind of the reader by comparing the narrator’s difficult life to an object that is elegant, clear and simple. At the beginning and end of the poem Hughes’ writes, â€Å"Life for me ain’t been no crystal stair.† (Hughes 2, 20). Using the crystal stair as a symbol of clarity, Hughes’ is implying that life for the narrator is not clear and is not elegant, nor simple. He establishes the struggle in the narrator’s life and compares it to the crystal stair all while subliminally hinting that one must not back down from difficult courses in one’s life because no one’s life is a â€Å"crystal stair†. Much like the previous metaphor, Hughes’ highlights the importance of determination through another metaphor. He expresses, â€Å"It’s had tacks in it / And splinters / And boards torn up / And places with no carpet on the floor† (3-6). This metaphor is comparing life to a rough, bare and hard floor that has been through a lot. The use of this metaphor illustrates the image of a life that has been through a lot, but yet continues to persevere and manage through all the problems. In the same fashion as Hughes, poet Maya Angelou has used similar figurative language in her piece â€Å"Still I Rise†. It is important to note that similarly to the use of metaphors in â€Å"Mother to Son† by Langston Hughes; Maya Angelou makes a point to emphasize the same importance of pushing harder when faced with conflicts rather than simply giving up by using similes. Angelou writes, â€Å"You may trod me in the very dirt / But still, like dust, I’ll rise.† (Angelou, 3-4). Angelou compares triumph after a challenge in life being similar to that of dust rising after dirt has been trotted on, thus proving that just as important as it was for the dust to rise after the dirt, it is equally as important to rise after being faced with a challenge in life. Identically to the previous quotation, Angelou again expresses the importance of determination by writing, â€Å"Just like moons and like suns / With the certainty of tides / Just like hopes springing high / Still I’ll rise.† (9-12). Angelou effectively compares the sure rising of moons and suns rising with the certainty of tides, and the guaranteed rise of hopes to her own certainty to rise. Her persistence to continue to rise after being put through many evident hardships demonstrates the importance of pushing harder when encountering difficulties rather than quitting when things get hard. All things considered, both poets are able to successfully interpret the importance of pushing harder when faced with conflicts rather than simply giving up by using figurative language such as metaphors and similes. Equally as significant as the use of figurative language in both Langston Hughes’ poem, and Maya Angelou’s poem, is the use of repetition.   Though individually the poems may seem different, together the two poets commendably integrate and are able to convey the significance of persistence when one finds themselves in difficult situations in life. In the final analysis, using literary devices such as figurative language and repetition have assisted the two poets in emphasizing their message. It is important that one must not simply tolerate the troubling things they are faced with in life, but rather overcome them.

The Importance Of The Physical Evidence Marketing Essay

The Importance Of The Physical Evidence Marketing Essay Services are radically different from products and need to be marketed very differently. So the classical 4 P structure of the Marketing Mix needs to be modified suitably to incorporate the 8 Ps for services marketing, which was previously known as 7 Ps only. Services can range from financial services provided by the banks to technology services provided by the IT Company or hospitality services provided by hotels and restaurants Services marketing are dominated by the 7 Ps of marketing namely  Product, Price,   Place, Promotion, People, Process  and  Physical evidence. All of these factors are necessary for optimum service delivery. While everyone knows about the 7 Ps of services marketing, the  8th P of Services Marketing  has emerged in research very recently. The 8th P is  Productivity and Quality. 8-P-Marketing-Mix Physical evidence Physical evidence is the ability and environment in which the service is delivered.  Both tangible goods that help to communicate and perform the service, and the intangible experience of the existing customers and the ability  of  the  business  to  relay  that  customer  satisfaction  to  potentialcustomers.Physical  evidence  is  the  element  of  the  service  mix  which  allows  thecustomer again to make judgments on the organization. Consumers will make perceptions based  on their  sight of the  service provision which will have an impact on the organizations perceptual plan of the service. For e.g. If one moves into a restaurant his expectations are of a clean, friendly environment, besides high quality food which is  the core  service of  the restaurant. On an aircraft if he travels he expects enough room to be able to laydown.Some  points  stating  the  importance  of  physical  evidence  in  service m arketing are- à ¢Ã… ¾Ã‚ ¢Physical evidence  is packaging for services, therefore creation of  service environment should not be left to chance. à ¢Ã… ¾Ã‚ ¢Customer  judges  the  service  quality  through  the  process  of  deduction. à ¢Ã… ¾Ã‚ ¢Physical evidences both- dominant and peripheral should be co-ordinated to achieve uniformity in its projected service image. à ¢Ã… ¾Ã‚ ¢Peripheral  evidences  are  small  and  trivial  but  have  impact  oncustomer  perception  about  services  and  are  real  source  of  competitive differentiation. à ¢Ã… ¾Ã‚ ¢It makes the intangible service apparent. Physical Environment of Hotel: à ¢Ã…“†location   Ã‚  What kind of customers prefers a city centre?   What  kind  of  customers  prefers  a  hotel  at seaside? à ¢Ã…“†Signs and logos Many hotels belong to chains and their signs and logos are well known. Different chains help hotels to profitable business. Competition is very hard nowadays. Good reputation and recommendations help very much a hotel to get new customers and also make them to come again. à ¢Ã…“†Style, furniture, colors, lighting à ¢Ã…“†Clean air: some customers want luxury, and they are ready to pay for it. Other customers are satisfied with a little lower level. à ¢Ã…“†Reception What is good customer service at the reception? à ¢Ã…“†Office, information, customer service Is it easy to reserve a room? What is the easiest way to reserve a room today? Good customer service is very important in the competition  today. à ¢Ã…“†A hotel room What does a customer want from a good hotel room? The room itself and the bath room must be clean and the bed must be comfortable. Something extra  provided  that  a  customer  has  not  expected gives a good feeling. à ¢Ã…“†Restaurant- heart of the Hotel The restaurant and its kitchen create the heart of a hotel. At a big hotel there can be many different types of restaurants. Reception A hotel receptionists job is to make guests feel welcome, to check them in and out efficiently, and to deal professionally with enquiries, face to face and by phone, fax or email. When guests call at a hotel to make a booking, the receptionist is the first person they speak to and may also be the first person whom they meet at arrival. The receptionist in short represents the entire hotel in front  of the customer. à ¢Ã… ¾Ã‚ ¢The Hotel should provide a 24 hour reception service. à ¢Ã… ¾Ã‚ ¢At the Hotel  there should  an  array  of  experienced  and  qualified receptionist to handle the customers. They should work in a batch of three that is at any time there should be three receptionists in the front office for  the convenience of the customers.  They should change the shifts to ensure the best service possible. à ¢Ã… ¾Ã‚ ¢The  receptionists should  act  as  a  guide,  a  friend,  a counselor to the  customer. à ¢Ã… ¾Ã‚ ¢They should use laptops and telephones to manage the accounts and to handle the queries or to provide service to the customer.   Ãƒ ¢Ã… ¾Ã‚ ¢The front office plays the most important part in hospitality industry. Welcoming the customer with a smile, making them feel important is the valuable job of the receptionist. à ¢Ã… ¾Ã‚ ¢Receptionists at Hotel should provide extra services such as calling the in house porter to carry the luggage, arranging for conveyance for  sightseeing or official visits, booking flight or rail tickets and arranging parties. à ¢Ã… ¾Ã‚ ¢Receptionist should look after the customers personal taste such as his menu, movies and music and proper functioning of equipments in his room. à ¢Ã… ¾Ã‚ ¢The  receptionist should  also  allott  time  for  visits  to  the  spa  and  fixeappointments with doctors. This aspect of service  in a  Hotel  accounts  for  the  high  satisfaction  among  its customers. Rooms at Hotel Rooms should be spacious and attractively decorated. The rooms can be differentiated on two major criterias.   Space  Facilities  provided. The rooms can be categorized as follows: superior, deluxe, club, crescent, terrace, executive and presidential suite. However the superior, deluxe and club  rooms  must be  the same  in  area The visitors of  the presidential suite should be  provided with  superior  services  and  the  most  spacious  rooms. The services provided inside the rooms can be as follows: à ¢Ã… ¾Ã‚ ¢Mini bar à ¢Ã… ¾Ã‚ ¢Coffee and tea maker to provide the ease of making it according to their own preference. à ¢Ã… ¾Ã‚ ¢Hairdryer à ¢Ã… ¾Ã‚ ¢Iron and an ironing board. à ¢Ã… ¾Ã‚ ¢Television  facility  with domestic  channels  and  international channels.   Ãƒ ¢Ã… ¾Ã‚ ¢DVD  players  and  a  variety  of  video  tapes à ¢Ã… ¾Ã‚ ¢High speed internet facility. à ¢Ã… ¾Ã‚ ¢Telephone  with speaker  facility. à ¢Ã… ¾Ã‚ ¢Refrigerator. à ¢Ã… ¾Ã‚ ¢Smoke detector. à ¢Ã… ¾Ã‚ ¢Newspapers and magazines. à ¢Ã… ¾Ã‚ ¢Convenient and adequate plug points in the room. à ¢Ã… ¾Ã‚ ¢Electronic safe and door locks for ensuring the safety of the visitor. à ¢Ã… ¾Ã‚ ¢Bathrobes and slippers. à ¢Ã… ¾Ã‚ ¢User friendly bathroom fittings. à ¢Ã… ¾Ã‚ ¢Jacuzzi. Restaurant Human aspect of a service sector industry sets it apart from the productionsector.  The  inherent  quality  of  a  product  and  also  its  physical  outlook attracts  the  customers  towards  it.But  when  it  comes  to  service  theapproach is totally different. Through its service, i.e. the quality of service provided, an industry in the service sector, tends to retain as well as create a customer. The service has to be made tangible in this fashion. à ¢Ã… ¾Ã‚ ¢The  entrance  made should wear a majestic look. The warm welcome by the man at the gate should make the guests comfortable and wanted. à ¢Ã… ¾Ã‚ ¢ The overall ambience should be mesmerizing. à ¢Ã… ¾Ã‚ ¢The furniture laid around: The chairs and table should have wooden finish. The tables should be arranged to cater to the customers needs i.e. buffet and sitting arrangement. The buffet should have table  with expensive copper,  steel and  glass cutlery. The  sitting arrangements should be  planned judiciously keeping in  mind the  customers comfort as well as taking care of the economic aspect of spaceutilization.  The  furniture  should be  elegant  and  highly  comfortable.  The chairs should have soft cushions. à ¢Ã… ¾Ã‚ ¢The  most  attractive  and  significant  part  should be  the  attitude  and professionalism of the waiters. They should be in a proper dress code. The ratio of waiters and table should be 2:1, because of which customers can always be at ease and taken care of. à ¢Ã… ¾Ã‚ ¢To satisfy a customer  in service sector especially in restaurants where the service delivered should provide the maximum satisfaction- which itself differs from one individual to another. Gym The physical environment at the gym should include the following: à ¢Ã… ¾Ã‚ ¢Stairs à ¢Ã… ¾Ã‚ ¢Front door: There  should be  a  guard  at  the  entrance  who  checked  the membership cards of each customer. à ¢Ã… ¾Ã‚ ¢Smoothie  bar  Area- There  should be  a  bar  area  which should  include drinks such as: energy and fruit drinks besides providing normal water.   Ãƒ ¢Ã… ¾Ã‚ ¢Membership Card- All the customers should be given membership cards for easy recognition and catching the defaulters. à ¢Ã… ¾Ã‚ ¢Appearance of Employee- All the employees should have a dress code which should be similar to the other employees of the Hotel. à ¢Ã… ¾Ã‚ ¢Walls- The walls of the gymnasium should be with posters suggesting health  and gymming  tips and motivational phrases. à ¢Ã… ¾Ã‚ ¢Lockers- Locker  facility  for all  customers  to  keep their  belongings  safely. à ¢Ã… ¾Ã‚ ¢Music à ¢Ã… ¾Ã‚ ¢Equipments-  The  gym should  have  all  equipments  related  to  cardio  and weight training. à ¢Ã… ¾Ã‚ ¢Light- The hall should be well illuminated with focused lights. à ¢Ã… ¾Ã‚ ¢Appearance of staff- The trainers and the supervisors should be wearing branded sportswear. à ¢Ã… ¾Ã‚ ¢Towels- The towels should be very clean and  dirt free. à ¢Ã… ¾Ã‚ ¢Hair Dryer- Hair drying facility for customers. à ¢Ã… ¾Ã‚ ¢Cleanliness- It should be well maintained to keep the entire area spic and span. à ¢Ã… ¾Ã‚ ¢Therapist- There should be a therapist to look after any unexpected injury. à ¢Ã… ¾Ã‚ ¢Temperature- The room should be conducive for  comfortable exercising. à ¢Ã… ¾Ã‚ ¢Merchandise-If  the  customers  intend  to  purchase  any  similar  health product, the same should be available. à ¢Ã… ¾Ã‚ ¢Sauna and steam bath à ¢Ã… ¾Ã‚ ¢Jacuzzi Parking à ¢Ã… ¾Ã‚ ¢Hotel should provide valet parking for its  customers. à ¢Ã… ¾Ã‚ ¢Valet parking is a service whereby a valet takes the car from the customer and parks it in the parking lot. The customer is hence spared of the hassles involved in car parking. à ¢Ã… ¾Ã‚ ¢In most five star  hotels the parking lot becomes jammed during peak hours. Car parking by the valet proves beneficial for both customers as well as the hotel officials. On one hand the customer does not need to worry about the parking place; on the other hand the valet has the car at  his own disposal. This means that he  can park the car  wherever he feels it convenient to do so. à ¢Ã… ¾Ã‚ ¢This leads to better service of the customers as they can enjoy the stay at the hotel without caring for maintenance of their vehicle. à ¢Ã… ¾Ã‚ ¢Offering a valet to take care of the car adds luxury to the service à ¢Ã… ¾Ã‚ ¢This can be further increased by the valet bringing the car up to the main entrance and holding the door opened to allow the customer to get in. Conclusion   Its not always words that impressà ¢Ã¢â€š ¬Ã‚ ¦.  Truly, physical evidence in hotels and restaurants speak louder than words. It is through these evidences that the  customer  attaches  himself.  A  hotel  is  an  abode  of  customer delight. During this Endeavour we learnt the importance of physical evidence in a service industry like the hotel industry. Physical evidence serves as an entire package for a service industry. It holds the power to tangible the intangibles. In the end we can conclude that the physical evidence of the services provided at Hotel should be highly impressive and efficient. It should make sure that the customer makes repeated visits. For a hotel industry viral marketing is the strongest advertising tool, hence all efforts should be made to make the customer satisfied. s