Marketing Communication Strategies for Kudler Fine Foods

Marketing Communication Strategies While Kudler Fine Foods (KFF) testament offer similar products twain home(prenominal)ally and globally, the marketing communication strategies pass on be both similar and different amongst its regional interests. By understand the comparing and contrasting of the KFF market strategies in the United States, as wellspring as overseas, effective marketing communication can be stubborn and utilized. Comparison Considering the companys expansion to both Canada and England, one clear similarity, is that there leave alone be no language barrier.Although phrases and slang whitethorn differ, for the most part, the labeling and promoting will be understandable by all countries. style barriers can often be a struggle for international business enterprisees, entirely in this case, interpreting market trends and consumer wants will be easier to help externalize effective marketing strategies. Likewise, KFF will meet competition in both domestic and international markets, which affects how communication strategies will change based on market needs.Competition will determine whether or not KFF will keep on its superiority in the domestic market and its success in the refreshful international markets, ( distinction Between Domestic And International Marketing,2013). short letter Similarly, the types of competitors and how to combat each situation will differ with the domestic and international marketing communication. For starters, KFF already has a foothold in the domestic market, whereas they be just entering a new market internationally. In this case, internationally market communication is more complex and requires more financial resources, time, effort, and contains high risk.Differently, the audience will change between domestic and internationally consumers. concord the cultural differences and market demands are the highest priority. In this way, how a product is marketed will change amongst the regional locations. Also the laws that govern each country may affect what can be marketed and how. It is essential to understanding all business laws that pertain to KFF during the planning phase. Last, another noticeable difference is the budget sum for marketing in domestic and international strategies.The budget is smaller for the domestic marketing, because KFF already has a reputation built and already has the necessary marketing in place. However, internationally, the marketing requires building. In this way, the budget for marketing strategies will be higher, (Difference Between Domestic And International Marketing,2013). Reference Difference Between Domestic and International Marketing. (2013). Retrieved from http//www. differencebetween. net/business/difference-between-domestic-and-international-marketing/

Blake writes about his thoughts and feelings concerning the society around him Essay

In his poetry Blake writes virtu each(prenominal)y his thoughts and feelings concerning the nine around him. Comment on Blakes attitudes in several poems of your resource and explain how potent the poems atomic number 18 in presenting his watchs.William Blake, who lived in the latter half of the eighteenth century and the early part of the nineteenth, was a profound poet who was, in large part, responsible for bringing about the Romantic Movement in poetry. Blake was an extremely eccentric man, who was viewed by nearly of the battalion of the time as mad, except for a sm only group of loyal followers who apothegm him as a genius.Blake was an individual to say the least, who had his own views on anything, He didnt automatically agree with set views that were seen to be proper, kinda he acted exchangeable his own man and do decisions for himself. His views at the time would name calculateed rebellious and actually unorthodox, which is probably the reason that his work only became noted long after his death. Yet seeing his paintings, and reading his poems and engravings in the new-fangled realism, where allone has freedom of speech, the somewhat outrageous aspect that they used to comport has diminished.To bear up me convey his views on the society that he lived in I mystify selected three poems. All of my chosen poems be taken from the Songs of Experience, which shows the realness as he saw it, where iron laws devised by Blakes vitriolic god, crush the soul of sweet delight. In this book he uses intelligence activitys, which fag be understood on different levels. Therefore to encounter the poems fully you need to look below the surface meanings.The poems that I have selected areThe domesticate BoyThe Chimney s holloerLondonThe teach Boy is a poem in which Blakes views on the shallowtime system of his time are strongly portrayed. It explains that the peasantren get taught unimportant things, and purge if they were taught some thing important they wouldnt be able to take it in right because they are miserable. It says how take wears away their minorhood, and by taking away their ecstasy and gladness they are not be prepared for later life, instead their individual qualities are being stripped.In The Chimney Sweeper Blake tries to show up his views on the lamp chimney sweep trade. He explains that it is as bad as death, and the parents can go off to church (to follow Christianity, where you should treat others equal you would like to be treated yourself) leaving their tyke in bondage. And because the barbarian doesnt voice their objection the parents sound off that it is all right.In London Blake criticises the state of the city and shows his pity and sympathy for the suffering people that live there people that are repressed, exploited, poor and miserable.The Chimney Sweeper (experience)A smallish black thing among the snow,Crying weep weep in notes of woe.Where are thy father and mother, say?They are both departed up to the church to pray.The poem starts off by playing on the innocence of the chimney sweeper by u carol the word little to deliver the sweep appear straightforward and defenceless. The following(a) descentline over again plays on this by u talk the word weep which makes the child seem more defenceless and to a degree pathetic, it is also similar to the chimney sweeper cry of sweep sweep. The next line is trying to buck the parents by give tongue to where are the parents when the child is suffering. The next line says that the parents are praying in church. As before this is a dig aimed at the parents, it is precept that the parents are praying to matinee idol possibly to stop suffering in the world when their own child is suffering and they arent doing any thing about it.Because I was quick-witted upon the heath,And smiled among the winter snow,They clothed me in the clothes of death,And taught me to sing the notes of woe.In the second s tanza the child in a way blames his dilemma on his own happiness. The child says that because I was happy and smiled, the parents thought it was all right to make him a chimney sweep. The stanza hangs on the word because, this make it sound like it is his fault when it isnt. Then next line has dickens slightly different meanings. The archetypal is that because the child seemed happy they dressed him as a chimney sweep, which to the child was as bad as being dead. The other is that the dirty grey smelly clothes reminded him of death. The poem next says that the parents taught the child to sing the notes of woe. This is saying that after being dressed as a chimney sweep, the parents taught him to how to sweep the chimney. The song being the actual move and the notes of woe (sadness) being the grim task.And because I am happy, and dance and sing,They think they have through with(p) me no injury,And are gone to praise God and His Priest and King,Who make up a Heaven of our failure .This stanza starts much like the last one it says that because I am happy, they think they have done me no misery. It means that just because I am happy doesnt mean that what you did was all right. The injury that they have caused was the enslavement into sweeping. Yet because the child seems happy and endures the treatment the parents cant see that it isnt a good thing to do. The next line refers back to the root stanza in which the parents went to pray here they have gone to pray leaving the child behind, where they are blindly making out the misery that the child is stomach to be something happy and bright like heaven. He is also criticising the church by implying that the church seem to support the parents decision to enslave the child.The School BoyI love to rise in a summertime mornWhen the birds sing on all(prenominal) tree,The distant huntsman winds his horn,And the skylarks sing with me.Oh what sweet companyThe poem starts off nice and cheerfully, Blake uses strong hap py words like love to emphasise the delight of the rime. The happiness is again emphasised by using happy images like singing birds. This is made more powerful by saying that birds were singing on every(prenominal) tree. Although the image of a huntsman isnt exactly a happy, buoyant image it helps to display the free atmosphere that he is trying to create. On the next line when he says the skylarks sing with me he is again foreground that every thing is happy, and that he is in harmony with nature. The last line in the stanza summ bone ups the whole verse, and ends it with a very cheerful line.But to got to school in a Summer Morn,Oh it drives all joy away.Under a cruel pith ou dickensrnThe little ones spend the dayIn sighing and lightThe first two lines show what he thinks of school. That on a summer morning when you should be happy and joyful, having to go to school makes you miserable. Then on the third line he portrays an evil image (cruel eye) in attempt to get the reade rs to agree with his views. He also tries to do this in the last two lines of the verse, he refers to the children as little ones, this makes them seem pathetic and innocent. He follows that up by portraying the image of the innocent defenceless children sighing.Ah then at times I drooping moldAnd spend numerous an anxious hour,Nor in my book can I take delight,Nor sit in nobbleings bower,Worn thro with the down in the mouth shower.He starts the third stanza with a sigh (Ah) to emphasise the misery that the children are feeling, he then portrays another strong image of children drooping over their desks. The next three lines depicts the way that he thinks that school isnt the beaver place for children to learn. He is saying that the children are too worried to learn. And because they are so anxious they cant enjoy books, nor can they learn powerful. The last line shows that he is haggard out with his life.How can a bird that is born for joySit in a cage and sing?How can a chi ld, when fears annoy,But droop his tender wing,And draw a blank his youthful retract?The first two lines are analogies, which mean that how can a child, have fun, if it is cooped up in school where they are miserable. The brain of the bird in a cage is a very effective image because it distinctly portrays the enslavement. The next three lines suggest that the breeding system is wearing away the childs precious childhood.Oh pay off and mother, if buds are nipped,And blossoms blown awayAnd if the tender plants are strippedOf their joy in the springing dayBy sorrow and cares dismayThe verse opens with another exclamation, this is used to emphasise the feelings towards the life of the schoolboy. The end of the first line and the second are analogies that mean that the childs disposition is curved and it cant develop fully, the next line reinforces this view by saying that these qualities will be lost. The next lines mean if that if the child isnt allowed to play and have fun on a spring day then the child will be damaged.How shall the summer arise in joy,Or the summer fruits appear?Or how shall we gather what griefs destroy,Or bless the mellowing year,When blasts of winter appear?This verse like many of the previous ones is in anomaly. In this verse Blake is asking the readers how can the child do well in later life as an adult, if they was restricted as a child. It is suggesting that if a childs joy and happiness is taken away then they are not being properly prepared for later life.LondonI wander thro each charter street,Near where the chartered Thames does flow,And mark in every face I meetMarks of weakness marks of woe.The whole of this poem has a very rhythmic feel to it the last words on pitch lines also rhyme. The first verse is very negative and depressing. In the first two lines he describes each streets (which suggests that there are lots) and the Thames to be owned by something. That nothing is left to be and everything has a price. It the n ext two lines he goes on to say how there are signs of weakness and woe in peoples faces. This is very negative and suggests that they are fed up and worn out.In every cry of every manIn every infants cry of fear,In every voice, in every ban,The mind-forged manacles I hear.In the first three lines of this stanza he repeats the use of the word every to emphasise his point. This is effective because he compared both men and children. By saying every ban it makes it sound as though every thing is forbidden. He then says how mans mind has devised laws to confine himself in. The strong image of chains is use here to great effect.How the chimney-sweepers cryEvery blackening church appalsAnd the hapless soldiers sighRuns in blood down palace walls.He again dwells on the misery by stating the crying chimney sweeps. The next line has a manifold meaning, it refers to the pollution of the time but more significantly the fact that the church is black because it condors dark deeds such as chim ney sweeping. The unredeemed soldiers sigh because they are sent of to war by those in power. The blood running down the palaces walls is that of the soldiers and is meant to signify that the soldiers deaths were the responsibility of the palace/rulers.But most thro midnight streets I hear.How the youthful harlots curseBlasts the new-born infants tear,And blights with plagues the marriage hearse.This verse is about the collapse of marriages and as a result, childrens lives. He is saying that men turning to prostitutes help to destroy marriage, and the babies, whether born to harlots of married women footstall little chance in life. He uses very strong tomography to convey his views, like blights with plagues the marriage hearse. Normally marriage is associated with joy and happiness, the ascendent of a new life, not with death and misery.After analysing the three poems it is very clear to see what his views are regarding the society of the time. The Chimney Sweeper clearly portr ays his views on both the trade and of the Church. He comments and describes the trade as being like death, and the church seaming to agree with the awful trade seams like a hypocrisy. In The School Boy he clearly shows how he sees the schools.He describes them as places of misery, places where children are too scared to learn. He shows how he thinks the school does more harm than good in preparing the child for later life. In London his views cover both the people and the land. He discusses how the land is all owned, and nothing is free. He talks about the rules and regulations that man has set upon himself and how the hurriedness of marriages leads to the child having little chance in life. He also refers back to his views of the church and chimney sweeping.

Mars Company Plc Analysis & Description

Mars comp each PLC Analysis & Description Top of organize Aleksander Terzijew, you are signed in. My Account Options My Job Basket (0 items)Sign taboo * Job Search * My Jobpage Applying for European Finance Development Programme 2011 (Job consider UNI00330) Loading Step 5 out of 5Print/ electronic mail Beginning of the main content section. SummaryThis summary displays the information included in the job submission form. To modify some special information, click edit next to the relevant section. EditPersonal InformationAleksander Terzijew62 Blandford RoadManchester, M6 6BEPolandKujawsko-Pomorskieemailprotected om Home Phone Number 07865963872 Mobile headphone number body of work Phone Number You give the gate ask for your compose to be deleted, at any(prenominal) sentence by logging into the scheme and changing this box to DELETE MY PROFILE. If you choose to delete your profile, this leave alone hence disqualify you from any current roles that you capture applied for. Do non delete my profile Source Tracking Source Type . go Fair Source Manchester University command Institution University of Salford Programme BUSINESS Education Level Bachelors Degree reasonable sign out of Start pick up -Jan-2007 Graduation ensure -Jan-2010Institution University of Salford Programme Education Level Average grade out of Start Date -Jan-2006 Graduation Date -Jan-2007 Work Experience Current Job No Employer Sage-COS Position Title restrainer Start Date -Sep-2009 peculiarity Date -Oct-2010 Achievements 16. 09. 2009 21. 10. 2010 Sage COS clerking Consultancy Ltd gained a general Book Keeping qualification on try out simulations using Sage 50 Accounts software learned the principles of both manual of arms software based bookkeeping acquired a grounding in bookkeeping , accounting , payroll financial management Current Job NoEmployer Smart metropolis Futures Position Title Start Date -Jul-2009 End Date Achievements 23. 07. 2009 Smart Ci ty Futures new conversations that tap into the unrealised say-so of open innovation in effect(p) collaboration between Universities , Industry brass shared knowledge , experience , ch totallyenges failures explored collaborative solutions on Smart City Futures challenged traditional conference dynamics experiment with new formats more than in tune with the connected world took an active part in non ranked dialogue collaborative ideas generation Current Job NoEmployer utilize Language Solutions Position Title Freelance Interpreter Start Date -Jan-2009 End Date -Nov-2010 Achievements 06. 2009 2009 Freelance Interpreter Applied Language Solutions construe within a variety of face to face ( on locate ) settings , mainly between Public Service Private assignments ensured that the translations delivered are as accurate as possible assured that can handle all professional translation interpreting needs ensured that at every bit in the translation process , quality chec ks are built in EditCover Letter Plain Text Cover Letter Attachments Relevant appoints File Name Date Comments Yes Cover Letter. docx 30/Nov/10 Yes Alex CV. docx 30/Nov/10 This file includes a curriculum vitae from which basic candidate information has been extracted. EditQuestionnaire disport indicate your current location. (Address details and post code, we will use this when deciding on your assessment centre location). 62 Blandford Road Manchester M6 6BE Do you nonplus a valid driving licence for the country to which you are applying? Yes If you answered No to the above question, please can you provide us with more detail.I dont accommodate a current driving licence because N/A Which of the pursuit degrees do you currently hold or are expecting to chance upon? 21 or above If you have indicated a non UK degree or equivalent, please enter the details below (what exams? where were they sat? what was your grade? what is the grade scale? eg German Arbitur 1 4) N/A Wh at level of UCAS points (excluding any gained through General Studies) do you have? More than or enough to 300 points Please use the space below to explain how you acheived your UCAS points or equivalents (what exams? here were they sat? what was your grade? what is the grade scale? eg German Arbitur 1 4, A-level Maths A grade / 120 points ) Matura English 75% mathematics 80% Geography 66% Cultural Studies Very Good wrinkle Very Good Computer Science Very Good urbane Defence Good Social Science Good We require trainees to be flexible to relocate anywhere in the UK whilst completing their graduate programme. argon you prepared to do this? Yes Whilst at university , what has been the highest level of your involvment with clubs, societies or teams? Leader, president or team captain Describe a time when you worked under press to complete a bewilder or chore. (Character bushel 1500 inc. spaces) What made the agency challenging? How did you approach that challenges? Wh at actions did you take to complete your contrive or task? I was introduced to the analytical and financial techniques that are commonly used by commercial accountants and fund managers when planning financial strategy and portfolio investment. The examine was abandoned to submit within a week time. The challenging situation was the formulate count of 5000.I am non the guy who can type stories, I get the facts I try to make that short and clear. However this project needed to be done the way that teacher wanted. I am everlastingly motivated to achieve high results and I am always ready to work hard. I decided not to waste any time so I have took the necessary books and start write the very first day. I have successfully completed the project with 76%. In thanks to this task I have change focus on business enterprise operations and functional areas. I unquestionable a wide range of personal skills vital to any business and management career.I have learned how to make exten sive use of the time frame by planning every issue in advance. Outline an occasion where you ready it difficult to establish an effective working relationship with a fella. (Character limit 1500 inc. spaces) How did you build the relationship? What challenges did you face? How did your manage those challenges? What did you learn from the experience? The approximately difficult time to establish an effective working relationship with my colleague happened ding my first year at the university. It was a assembly of quintuple members with different backgrounds. I build the relationship by becoming their friend.It was not easy because each one of them was completely different. However they had one thing in common always ready to party. I already knew that it will be difficult to submit the project on time. However stair by step I have became one of them by devising a small party with all of the team members. Then I have introduced my plan how to deliver the project on time and a chieve high mark. They trusted me and understood that it is crucial to work as a company not as an individual. I learned that sometimes you have to think outside the box and be creative to achieve an effective targets. Describe a time when you had to work hard to persuade a group or a variety of individuals to deliver a project or achieve a critical objective. (Character limit 1500 inc. spaces) How did you influence the group? What was the most challenging thing virtually influencing them? How did you know you adopt the make up off approach? At Salford University we had to work in groups of five or vi people. Then select banking industry and establish what is the product range. Determine how those products are promoted to consumers. Finally Compare the practices against the theory in the context of the chosen organisation.To influence the group effectively I had crate some database about my group members (nationality, age, hobby etc. ) To influence them they need to feel tha t I am one of them, which I did before choosing the team leader. The next day I was elected to be a team leader therefore I had many responsibilities. I have organised everybody by braggy them specific targets to achieve. I was confirming that all of the members look through interim reports, which were stretch out through the group. Then I had to make sure that the group is cognitive process well and the bonding between the members is helping the group feel more comfortable with each other.The crucial and the most challenging thing about influencing them it was monitoring and creating positive image of the well going project even if there were some difficulties. I had to show that I am imperious everything and never panic, no matter what was happening. When the team understood that I can handle all of the issue by being calm and giving an appropriate feedback, I was fully trusted and the team members quickly adopted my approach. Powered by Bottom of Form Footer Menu * efficac ious * Site owner * Trademarks * Privacy * Site map * 2008 Mars, Incorporated and its Affiliates. alone Rights Reserved.

International Trade debate Part 2 Essay

In reading my classmates root, it is interesting to note that while the germ is against unrestricted trade, the germ nevertheless cites many of its benefits such as cut back dependency and cutting the cost of living. What is even more interesting is that the author tries to build a case around arguments that consider these benefits as detriments without spacious support. When countries have to compete globally, they would have to streamline their products in order to grow their most free-enterprise(a) wares or they wont be capable to compete at all.This opinion which is also mirrored by my paper is true, but the fear that some countries would engage in unfair practices is unfounded. For ace thing, what does the author mean by unfair competition? Offering a price that is lower than your competitors is not unfair, its practiced competition. As the paper also mentions, this leads to specialization of goods based on distributively participating nations capabilities.While some o f our products might not be marketable because of cheaper, higher-quality brands from some other countries, other goods that we exportation would be more marketable because of free trade and we could focus on those goods for export and not have to spread our resources too thin. This way, we can get the trump profit for our best product. But what astir(predicate) countries that cannot be competitive? What about countries who simply do not have globally competitive products? globalization also gives them the benefit of having cheaper products for their labor force to afford.Kellison (2006) states that economies that cannot offer globally competitive products usually end up offering another valuable resource, labor. let loose trade cuts the cost of living for its laborers which make them afford better lifestyles.What is so wrong with that? In the final analysis, it is clear that globalization has a just place in todays economy. References Kellison, P. (2006). Labor Forces in the tw enty-first Century. N. Y. Bakeman Books. My classmates paper International Trade Debate The slick for Protection My paper International Trade.

Caring for Cooper City Essay

There atomic number 18 many factors affecting the wellness of this community. I believe lack of wellness education and get at to health caveat are the primary problems. The problems of pinworms and anemia are most preventable with hygiene education and nutritional education. The high premature births and neonatal death calculate can be addressed with pre-natal education and finagle. The ability for the mothers and grapple givers to access these services may be impaired because of lack of access to health care related to transportation and economics.A cultural norm in many of Hispanic families is both parents work at minimum give jobs with no benefits, while a family member takes care of several tikeren. This care giver is ofttimes an older person (grand parent or aunt) and often does not understand or speak English or is an teenage that is not able to drive. Because of the noted issues accessing health care during business hours are impaired.It is difficult for the person t hat may have access to transportation and genius that speaks English to arrange a day off to take the child and/or pregnant woman to their doctor appointments Because a large people of the Hispanics go to the Catholic Church getting the local priest or a trusted community involved may help with accessing the population. instruction about the clinic, health education classes, and setting up a clinic in the Catholic Church on the weekend may all be options to improving health care. Health education in the schools is another route to get the message to the public.A school health fair or school projects focused on prevention may be shipway to help educate the parents. Education of adolescent about birth control, pre-natal care and support are other methods to improve the health of the community. . The planning host impart need to have many members of the community. Having someone from the city council, the local priest and pastor, a model from the high school, a medical represe ntative such as the local md, or nurse practitioner a cultural community representative and representatives of the local business would be the beat out task force mix.Having the community leaders access coin to provide free transportation to the health clinics or having a nimble health clinic to access the outlying population. Another option is to have a clinic at the major employers place of business. All of the suggested health options will need the support and commitment of the community. As a community health nurse you can support and encourage that commitment.

Big Q

This is shown in the book Lices Adventures in Wonderland by Lewis Carroll when Alice chases the rabbit have onto a rabbit-hole with let bulge out giving it any thought Alice Just Jumps right in not thinking active the consequences In another moment tear went Alice after it, never once considering how in the world she was to get out (Carroll 20). Another example of instinct any overcoming rational thought is found in Milan, a Disney movie about a girl who goes and fights for her injured set about in a war that he would most likely not have survived in.In a specific scene she sees her mother and grandmother sway through the window and from that point is determined to do any thing to keep an eye on her father from owing back into action (Walt Disney Pictures 1998). Milan does it because she have a go at its her father and wants to make her family proud by saving him from having to fight again. Her instincts make her very(prenominal) emotional and drag to her beseeming a wa rrior and bringing Joy to her family. Most people act world-class and think later causing emotion to overpower their logic. Secondly, emotion prevails over reason because it is more heart-felt and sentimental.The book A Tale of Two Cities by Charles Dickens contains various quotes that suspensor to connect to emotion. The first quote that relates to the speculative question is about a man who Just woolly his young woman due to the recklessness of the Marquis A t exclusively man in a nightcap had caught up a bundle from among the feet of the horses, and had laid it on the cellar of the fountain, and was down in the mud and wet, howling over it like a wild animal. Pardon, Monsieur the Marquis Said a ragged and submissive man, it is a child. Why does he make that abominable noise? Is it his child? save me, Monsieur the Marquis-it is a pity- yes. It is extraordinary to me, said he, that you people cannot take care of yourselves and your hillier. integrity or the other of you is forever in the way. How do I screw what injury you have done my horses? See Give him that. He threw out a gold coin for the valet to pick up, and all the heads craned send that all the eyes might look down at it as it fell. The tall man called out again with a most ghostlike cry, DEAD (Dickens 115) This quote tells about a man who Just lost his daughter in the blink of an eye and cant control himself, so he Just starts sobbing uncontrollably and crying out like a wild animal.His heart is broken and he has no time to think. all told he determines is sorrow and it affects everyone around him. The people around really feel sympathy for this guy and react emotionally as well. They are dotty at the Marquis, and they are angry at how they have to live their lives because of the courtly government as well. All of these emotions (angry, somber, and scared) mixed unitedly, also help lead to revolutionary thinking, which is a king-sized part of the book.Another quote that connects t he novel to the big question is about the killing of the Marquis It lay back on the pillow of Monsieur the Marquis. It was like a fine mask, suddenly startled, made angry, and petrified. goaded home into the heart of the stone figure attached to it was a knife. exposit its hilt was a frill of paper, on which was scrawled Drive him fast to his tomb. This, from Jacques. (Dickens 252) This quote is about the killing of the Monsieur the Marquis and it helps to reinforce the argumentation. Sentiment is shown in the quote by how personalized the killing was made out to be.The Marquis was stabbed straight in the heart and there was a letter signed by the orca Jacques, an anonymous name used by many evolutionarily used to keep the identities secret, but also used to show that they all had one stopping point or one purpose in mind. It emotionally bonded all the revolutionaries together showing unity. Another writer that connects to emotion is a British tv show called intelligence off icer. As the title gives away, the show retells the story of Sherlock Holmes in modern times. Sherlock is the most rational, logical, and mostly sane person of all time, but even he succumbs to his emotions at times.He falls in love with a spy/ enemy informant and she gets sent to a amazing place where she will most likely die, but even Sherlock with all of his wisdom cannot stop himself from saving her. He knows it is the wrong thing to do because she lied to him and conned him out of important information, but he cannot help what he feels in his heart. (Gaits 2010) Lastly, emotion is stronger than reason because it is irrational and spontaneous. The book Lices Adventures in Wonderland by Lewis Carroll showcases many absurd things and emotions.A doctoral candidate at the University of Texas explains the homes and accentuate of the book and is in agreement, the absurdity, even insanity, of the world from the point of view of the innocent. Were all mad here, the Cheshire Cat inform s her in their famous exchange. This absurdity is frequently bantam more than a source of amusement to Alice many times, though, it is a source of grief. (Stanley 1999). Alice enters the rabbit hole and from that point on is confronted with crazy experiences that leave her very emotional.Although emotion overpowers logic in most situations, reason may be evident at retain points in time. An example of this would be an argument of an atheist against religion. The atheist believes in facts and what he/she can observe in the universe around him. Atheists do not believe in having a blind faith towards anything that is not measurable in any humanly way, while religious people are perfectly content with believe that there is some sort of god. A census taken in England in 2011 showed that the numbers of atheists were increasing while the numbers of Christians were decreasing.

NASW Code of Ethics Essay

However, the same section of the canon alike suggests that brotherly workers are entitled to limit the responsibility of invitees to self-determination if and only if the clients actions or potential actions pose a serious, foreseeable, and imminent take chances to either the longanimous themselves or to others including their relatives. These things organism the case, it goes to show that the attention atomic number 101, with the approve of his superiors, may refuse the entreat of the long- poor or the relatives of the patient to cut-off his life support system.It is this case which shows how the obligation of the sociable worker can override the right of the patient to self-determination. The result is an ethical dilemma where the attend physician is constrained to make a ratiocination no middle-ground option is available. Section 1. 06 provides the conterminous action that should be taken should the need arise. The section states that loving workers ought to ass ure clients when a real or potential conflict of interest arises ( cipher of ethical motive of the National tie-up of kindly Workers).Thus, the first thing that the attending physician should do is to inform the patient orif the patient is in a physical state where he is unable to make decisions on his confess or comprehend the situationthe relatives of the patient some the conflict. In doing so, the attending physician is able to preempt confusion on the weaken of the patient or the relatives of the patient. Doing so in like manner reinforces the idea that a major stakeholder in business must be the communities of which corporations and other organizations are a actuate ( moral philosophy and the Organization, p. 215), part of which are the clients or patients of the kindly workers.Lastly, informing the patients or his relatives about the conflict of interest can help the patient or his relatives view the decision. The same section also provides that reasonable stairs shou ld be taken, steps that treat the clients interests as primary and protect clients interests to the greatest intent thinkable ( principle of Ethics of the National Association of Social Workers).The situation under dubiousness indicates that the primary interest of the client or his relatives is to resign his life-support system. This being the case, the prerogative for the attending physician is to uphold the interest of the client which is cease the patients life-support system regardless of whether or not the attending physician the decision reflects his personal position. The physicians adjacent superior similarly cannot override the decision of the client since the interest of the client still overrides the decisions of the superiors.In the case, there are two reasons behind the decision of the clients to cease the life-support system of the patient. One is that the patient is terminally-ill and two is that the patients family can barely afford the fees required to continu e the furnish of the life-support system. In Section 1. 13 of the NASW Code of Ethics, it is stated that social workers should ensure that the fees are fair, reasonable, and commensurate with the operate performed (Code of Ethics of the National Association of Social Workers).If the clients cannot afford the facilities and services provided by the health organization where the attending physician is working for despite being fair, reasonable and commensurate with the services provided, there is little reason to deny the request of the clients. It is important to cite that the health organization also has its own shareholders it is similarly unethical to not consider the financial interest of the health organization if the clients themselves are already requesting for the cessation of the life-support system of the patient.The fact that the patient is already suffering from a terminal illness is a guarantee that the health presumption of the patient is beyond cure. As far as the NASW Code of Ethics is concerned, it is safe to assume that it is ethical for the attending physician to grant the request of the client to cease the life-support system. But in doing so, it is imperative to let the client sign a waiver which will make certain(p) that the clients are fully aware of the consequences of their decision and of the options that they have.The case may bide as a precedent for future cases with similar nature unneurotic with the provisions in the NASW Code of Ethics. The decision to execute the request of the clients is also consistent with the core determine emphasized in the Code, specifically the values of competence and integrity. Fully discussing with the clients the consequences of their decision and the circumstances of the case shows the capacity of the social worker to remain professional and to avoid becoming too ofttimes engaged in the personal affairs of the clients.It also shows the integrity of the social worker in keeping in mind his limi tations and his obligations to his clients. In the eccentric where the client raises a complaint after the execution of their decision, a selected instrument panel will head the investigation of the case. The panel will use the NASW Code of Ethics together with the facts as the bases for deciding the case. The system of inquiry discussed herein focuses on the context of social workers traffic with ethical dilemmas involving the interests of the clients and the obligation of the social workers to uphold the welfare of their clients.The NASW Code of Ethics is a critical part in the system of inquiry because it lays down the vital functions of social workers and the extent upon which they can perform their duties. As far as the organization is concerned, the Code provides the benefit of having an accepted guideline to base their decisions and actions while considering the interests of their clients. The Code also makes the decision-making process of the organization more efficient w ith minimal hindrances on resoluteness conflicts of interests.More importantly, the Code allows for the consistency in the decisions and actions of the individual members and agencies under the NASW when dealing with problems that involve the interests of their clients and the duties of social workers.ReferencesCode of Ethics of the National Association of Social Workers. (2008). Retrieved April 18, 2009, from http//www. socialworkers. org/pubs/code/code. asp Ethics and the Organization. In Managing Business Ethics. Ethics as Organizational Culture. In Managing Business Ethics.

My First Day at Collage

This was one crazy house of a day. On this day I had times when I felt wish well going anchor home. Embarrassing situations were also a unwrap of this goodish and bad day. Nevertheless hope was still gained and a good laugh from the day that had events which were unexpected. I guess being new at a school is never always a good experience. When I arrived at Limkokwing University I was immediately filled with joy. This is because of design of the school that had a lot of high rising buildings which were encircled by an amazing garden.Also, when I stepped through the gate just as I thought the wonder was close to an end, I saw a shiny black Rolls-Royce ghost for the first time in the parking lot and the pleasure continued. thence I arrived at the area that is called the Plaza. The Plaza is a place which has most of the school offices, time outaurants and other facilities. The area looked nice and it had a lot of stack who were from different regions who at the same time were also having different agendas . near of the great deal were satisfying themselves with delicious food, others were in the gym burning calories from their bodies and the rest were going to different places. After the great viewing I looked at my watch and saw that I was ten minutes late for my lesson so I rushed out of the Plaza and asked someone where the Foundation in Business class was and that was when the problems began. The soulfulness told me that they had just dropped off their son in the foundation class and that the class is the one written number 98 in the last building.This information relieved me and then I went to the contain place that I was told. As soon as I arrived in the class things went up side down, this is because the things that the lecturer was teaching us seemed to be complicated. I began questioning myself if I should carry on with school in my life because I was not grasping on what was being taught. As the lesson continued, despite the complex informa tion that we were being given, I told myself that I am not a quitter and I will be able to manage.It was completely when I went to see the time fudge after the lesson that I complete that I realized that I was actually in a third year floor class. Being aware of this mistake it boosted my motivation and I was back on track in terms of my goals in life. After the situation I went through I was now hungry and I went to the Plaza. When I got in that location I saw a sign written Makan Lah Restoran and it looked like a restaurant so I proceeded there. I got to the counter and told the person ho was attending to the customers that I would like to have quarter squawker with rice, this was understood.The problem came when I wanted to pay for the food and the attendant told me that I was mantic to give him a receipt instead then I was shocked. The lady who was standing beside me then told me that you have to pay for your order at the payment area first which was on the other side then I would receive my order. That issue was cleared, I got my food and began doing what I came there for.When I was done eating I did not know that we were supposed to leave our plates on the table when we were done eating, so I took it back to the restaurant and I felt embarrassed when I was told that we could just only if leave them on the table. So I had to walk back to my table and put it there. This was an interesting first day for me whereby I had to learn with people who were way older than me just because of wrong directions. Also, I got confused when I was ordering lunch. Otherwise the school to me is an interesting place that has interesting people. The environment is great for building peoples futures.

Negative Effects of Computer Usage on Eye Sight

Although the com be sicker has crucial importance in our lives entirely still it has some negative effects upon our health. It effects the shopping centersight of an separate if there is maximum exposure to the computer screen. It might develop the foresighted or the curt sightedness if the frquency of the use is high. It may results in annoyance relatively for the larger time span and in turns effect the sense cells of the human being.It incorporates a wide variety of the knowledge in itself and when the dish come across the new phrases and techniques,it definitely demands and requires time and thus in turn result in the stress condition which is not right for the health of the human being. Distance of the screen of the computer from the eye too do the negative symptoms as the particular level being delineate by the doctor is not been followed.In children it is flourishing more day by day as they are more exposed to the entertainment situation of the computer and that i s games which are being installed in the computer. Eyes of the children gets affected when they put a load on their eyes time focussing on a particular task and it may effect their eye sight. It is needed not to work constantly on the computer.It is important to take the short breaks so that the effect of continously looking at the screen could get minimized. It is sooner important to preserve the vision by taking different eye exercises. Continous and the frequent use of the computer sometimes results in the vision that is defacement and the things doesnot look as they are in real. In short while using the computer it is necessary to follow the instructions of the doctor and have regular check ups of the eyes.

Love, Death and Fascist Iconography Essay

To the fascistic artist, his or her hold art is merely a vessel that encapsulates his or her own socially-motivated beliefs. The kit and caboodle of Yukio Mishima and Leni Riefenstahl, for instance, embody the essence of their somebody nationalities at the height of their individual careersnationalities that might transcend origin and geography, yet extol culture, tradition, ritual and society.Mishima and Riefenstahl exhibit incredible parallelism in their works. Mishima, in his short story Patriotism, describe the human form with such feature and meticulousness reminiscent of Riefenstahls style in her 1930s films. much(prenominal) like Riefenstahls The Last of the Nuba, the naked body is depicted as a means of fascist iconographythe body, perfect and pure in its own way, merges with a bigger community of bodies of like characteristics (Evans 31).Susan Sontags treatise on the works of Riefenstahl, Fascinating Fascism, breaks down the latters appreciation and fascination of the truehearted and beautiful Nuba figure as examples of Nazi ideology corresponding to the belief of aesthetics for fascists. Sontag writes, Riefenstahls portrait of them evokes some of the larger themes of Nazi ideology the contrast between the clean and the impure, the incorruptible and the defiled, the physical and the mental, the joyful and the searing (par. 27).This description is echoed in Mishimas Patriotism, when the lead character Takeyama decides to commit seppukuritual suicide by disembowelmentas an act of redemption from the enthrall incurred when his comrades formed alliances with the mutineers. Mishimas imagery of Takeyama and his wife Reikos preparations for the ritual, as strong as the metaphors he uses in describing the couples physical forms conveys a fascination for perfection and beauty a la Riefenstahlremarkable symbols of fascist iconography, as Sontag would consider. In its own effect, Takeyama, Reiko and the Nuba become examples of the master race, where e very unitary is beautiful, strong, and does non age (Trimborn & McCown 256).Mishima and Riefenstahls works are also parallel in such that their depictions of shoemakers last are detailed, beautiful and almost enthralling. In Patriotism, close in is portrayed as a reward, a happy and famous ceremony that requires the utmost preparation. In the Nuba culture, death is a central event, along with fighting.In the Japanese culture, as evidenced by Mishimas dominant detail in describing Takeyamas death, death is a way for one to demonstrate his or her enduring loyalty and nationalism to the Imperial system. cobblers last in both Mishima and Riefenstahls works surpass biographys merriest eventsbirth, marriage, loveat times besting even life itself.Mishima writes, All around, immensely and untidily, stretched the country for which he grieved. He was to give his life for it. But would that owing(p) country, which he was prepared to remonstrate to the extent of destroying himself take the slightest heed of his death? He did not know and not matter (par. 63). Takeyamas psychometric test of self not only mirrors the authors suggestions of his own death wish, it also echoes the sentiments of those at a lower place the spell of a fascist ideologytheir so-called patriotismthat converts their intellect of nationhood as something not only territorial, but equally and incredibly spiritual.The new-made lieutenant and his bride chose their own death by seppuku, which may be seen as either an honorable and extremely devout approach, or as a self-destructive and deadly consequence of their fanaticism. Mishima unintentionally diverts the readers forethought from this concept with his alluring illustrations of fascist ideals and concepts, again reminiscent of Riefenstahls imagery in her Nazi films. Sontag would consider it an absolute expression of fascist art, in the sense that it glorifies surrender, exalts mindlessness, and glamorizes death (par. 36). Above everything, Mishima verifies in his work and own life the burden that comes with the business to abide by cultural traditionduty can be all in one beautiful or ugly, life or death.Works CitedEvans, Mark. Movement Training for the Modern Actor. London, UK Taylor and Francis, 2008.Mishima, Yushio. Patriotism. Trans. Geoffrey W. Sargent. Mutantfrog Travelogue. 27 June 2009. Sontag, Susan. Fascinating Fascism. University of California Santa Barbara. 27 June 2009. Trimborn, Jurgen & McCown, Edna. Leni Riefenstahl A Life. New York MacMillan, 2007.

Ratio Analysis Memo Essay

The liquidity, cyberspaceability, and solvency balances get word some interesting points about Kudler Fine Foods fiscal position. The liquidity ratios revealed that during 2002 and 2003, Kudler was having no trouble paying short-term debt. However, the current and acid-test (quick) ratios demonstrateed that during 2003 Kudler had an dissipation amount of cash that they were non investing properly. These ratios also showed that Kudler was collecting receivables and change modal(a) inventory very quickly. The profitability ratios revealed that during 2002 and 2003, Kudler was using summations efficiently and make a decent profit. The profit bank ratio showed that during 2002 Kudler made a profit of four cents per dollar, and during 2003 they made a profit of roughly vi cents per dollar. In addition, the return on assets ratio (which is also a profitability ratio) showed that Kudler utilized their assets efficiently enough to turn a profit. The solvency ratio used, which was the debt to agree assets ratio, showed that during 2002 and 2003 Kudler only had around a quarter of their assets financed in debt. All of these ratios show that Kudler was a fairly intemperate corporation mo nettaryly during 2002 and 2003. When trying to realize out how successful Kudler Fine Foods is, it is critical to review all pecuniary statements. By using the horizontal and vertical analysis and the determining ratio calculations the profitability, liquidity, and solvency argon figured. A specific ratio analysis may becharm a particular customer. Lenders or suppliers would be interested in the liquidity ratio because the companys analogouslihood to pay off short-term debt is obvious.The profit of the company determines the potential impending success and would be of import to creditors and investors. The solvency ratios show if the company go out continue to grow and stockholders or financial analysts would be interestedin these ratios. Asset perturbation is th e amount of sales or revenues produced per dollar of assets. The Asset Turnover ratio is a work out of the productivity in which a company is using its assets. The number of time is calculated by the net sales change integrity by the average assets. Usually, the senior higher the ratio, the better it is, since it implies the company is generating to a greater extent revenues per dollar of assets (Investopedia, 2014). The asset turnover ratio tends to be higher for companies in a sector like consumer staples, which has a relatively small asset base hardly high sales volume. On the other hand, companies in areas like utilities and broadcastings, which have large(p) asset bases, will have cut back asset turnover. Kudler Fine Foods asset turnover ratio shows that from 2002 to 2003 there was not much of an increase. However, the percent does mend at a .3% increase from year to year. A profit permissiveness is a ratio of profitability calculated as net income divided by revenu es, or net profits divided by sales (Investopedia, 2014). It measures how much out of every dollar of sales a company actually keeps in earnings. net income margin is valuable when reviewing companies in like trades. A higher profit margin shows a more productive company that has a healthier govern over its costs compared to its competition. Profit margin is shown as a percentage. Therefore, for instance, a 20% profit margin means the company has a net income of $0.20 for each dollar of sales. facial expression at the earnings of a company does not always cause the whole story. Increased earnings are noble, but an increase does not mean that the profit margin of a business is getting better. For example, if a corporation has costs that have gotten larger faster than sales, it indicates a lower profit margin. This leads to the fact that costs need to be policed better. Kudler Fine Foods has a net income of $465,573 from sales of $11,698,828, giving it a profit margin of 4.0% ($465 ,573/$11,698,828). The nigh year net income rises to $676,795 on sales of $10,796,200, the companys profit margin raise to 6.3%. So while the company increased its net income, it has done so with diminishing profit margins.This is said because the return on assets ratio is low. When it is low the company uses less money on more investment. The profit margin is low as well calculated at only .6% showing that Kudler Foods had a low profit at that report time. The debt to total assets ratio was .28%, which showed the company is healthy. The times interest earned ratio was9.8%, which backs up claims of financial health. The solvency ratio shows Kudler Foods can pay back long obligations. Each ratio has different users interest in mind. produce on common stockholders equity is defined as nett Income / Total Capital, and Return on popular Stockholders Equity 676,795 / 1,928,960 = 35.09% Return. Here is a comparison of this (2003) information to the same information from last years ( 2002) records to lay out to determine a trend. Profit strand (2002), $647,645 / $10,644,800 = 6.08 % security deposit Return on Assets (2002), $2,675,250 / $10,796,200 = 24.78% Return Asset Turnover (2002) $10,644,800 / $2,271,400 = 4.69 propagation Return on Common Stockholders Equity (2002) $647,645 / $1,928,960 = 33.58% Return 2002 Year 2003 Year Profit Margin 6.08% Margin 6.27% Margin Return on Assets 24.78% Return 25.3% Return Asset Turnover 4.69 Times 4.04 Times Stockholders Equity 33.58% Return 35.09% Return The information that was examined indicates that Kudler Foods is doing well and if the company continues on its current path, profits will continue to grow, as long as other economic conditions confine the same.We conducted a vertical analysis of the balance sheet and income statement and instal that these figures indicated that the company is strong, and there were not any negative figures, which is always a high-priced sign. Some of the numbers were low, but that also was a good indicator, as the low numbers were the relationship between the expenses against the net sales. This indicates that there were more than enough sales to cover the expenses. We also found that when equivalence the net sales against the net profits, the percentage was a bit low, but still within a strong range. Overall Kudler Foods is a strong business that will continue to grow as it is managed carefully and changes are made when necessary to adjust to the market itself.Current Ratio up-to-date ASSETS/ sure LIABILITIES2002 2,102,631/977,188 = 2.1412003 1,971,000/116,290 = 16.951Acid-Test RatioCASH + SHORT-TERM INVESTMENTS + RECEIVABLES ( meshwork)/CURRENT LIABILITIES1 2002 89,016 + 1,131,213 + 196,503/977,188 = 1.4512003 1,430,000 + 86,000/116,290 = 131Receivables Turnover authorize creed sales/AVERAGE NET RECEIVABLES = X measure2002 10,107,787/185,907 = 54.4 Times = both 7 Days2003 10,796,200/141,251 = 76.4 Times = Every 5 Days account TurnoverCOST OF GOODS SOL D/AVERAGE INVENTORY = X TIMES2002 7,543,054/355,534 = 21 Times = Every 17 Days2003 8,474,831/401,634 = 21 Times = Every 17 DaysAsset TurnoverNET SALES/AVERAGE ASSETS = X TIMES2002 11,698,828/4,793,146 = 2.4 Times2003 10,796,200/3,984,733 = 2.7 TimesProfit MarginNET INCOME/NET SALES = X%2002 465,573/11,698,828 = 4.0%2003 676,795/10,796,200 = 6.3%Return on AssetsNET INCOME/AVERAGE ASSETS = X%2002 465,573/4,793,146 = 9.7%2003 676,795/3,984,733 = 17.0%Return on Common Stockholders EquityNET INCOME PREFERRED DIVIDENDS/AVERAGE COMMON STOCKHOLDERS EQUITY = X% 2002465,573 0/3,396,887 = 13.7%2003 676,795 0/2,274,380 = 29.8%Debt to Total AssetsTOTAL DEBT/TOTAL ASSETS = X%2002 1,491,747/5,294,216 = 28.2%2003 746,290/2,675,250 = 27.9%

Enager Industries Ltd Essay

IntroductionEnager Industries Ltd (Enager) was a relatively young participation whom manufactured and produced products/ operate within trio variabilitys- Con mag boodleic coreer Products, Industrial Products and master key serve. Consumer Products, the oldest among the third familys in Enager, designed, manufactured and marketed a line of houseware items. Industrial Products reinforced integrity -of -a- kind machine tools to customer specifications. passe-partout Services, the newest among the three, provided several kinds of applied science service and this section had grown rapidly because of its capability to perform environmental bushel studies. Each plane section was treated as an essentially independent troupe but all new project marriage offers requiring investment in oversupply of $1,500,000 had to be reviewed by the Chief fiscal Officer, Henry Hubbard.AnalysisCarl Randall, Enagers president, had transformed the three distinctly separate divisions from being t reated as profit centers into investment centers in 1992 at the urging of Henry Hubbard. The metamorphose en abled the three divisions to use ROA (Return on Assets) as a effect note of the success of each division. The ROA was be to be the divisions gain income divided by its total assets the division used to generate its profits.The dough income for a division was calculated by taking the divisions direct income before taxes, subtracting the divisions share of corporate administrative expenses and its share of income tax expenses. On the other hand, the total assets of a division was calculated by taking the divisions assets, including receivables and the allocated corporate-office assets, including the centrally controlled cash account, based on the basis of divisional revenues. In addition, all flash-frozen assets were recorded at their balance sheet prys- original follow less(prenominal) accumulated straight line wear and tear. Based on these calculation techniques, th e sum of divisional net income and assets were equal to the corporate net income and assets respectively.Hubbard believed that a federation like Enager should have a gross damages on assets, defined as equal to net income before interest and taxes divided by assets, of at least 12 portion, given the interest rates the bon ton had had to pay on its debt. He told each division private instructor thatthe division was to try to earn a gross return of 12 portion and new investment proposals would have to show a return of at least 15 portion in order to be approved. The go with had managed to change magnitude its ROA from 5.2 portion to 5.7 percent and its gross return from 9.3 percent to 9.5 percent from 1991 to 1992.However, several issues a rosiness with regard to this new mode. First, there was a problem occurred amid Sarah McNeils, the product development manager of Consumer Products Division, and Hubbard while her new proposal demonstrate a return of thirteen percent ( calculated in Exhibit 1) at variant point of selling prices and units, however, it was rejected by Hubbard because it did not knock against the 15 percent return he had set for all divisions.another(prenominal) problem that a rosaceous within Enager was between the Industrial Products Division, and the president. The problem occurred when the president was unsatiated with the ROA of Industrial Products Division and tried to put pressure on the cosmopolitan manager of the division. A conflict arose between them when the division manager argued that the division could have achieved a mend ROA if they had a lot of old assets as Consumer Products Division did.Furtherto a greater extent, in 1993, ROA fell from 5.7 percent to 5.4 percent and gross return dropped from 9.5 percent to 9.4 percent. However, at the said(prenominal) time, return on sales rose from 5.1 percent to 5.5 percent and return on owners equity also change magnitude from 9.1 percent to 9.2 percent. Comparing the p erformance based on ROA in this year, Professional Services Division exceeded the 12 percent gross return place Consumer Products Divisions gross ROA was 10.8 percent the Industrial Products Divisions gross ROA was only 6.9 percent. The president was disappointed and puzzled about the results of ROA in 1993.I recognize that these problems were mainly resulted from wasteful use of ROA (Return on Assets) as a performance cadencyment manner in Enager. Firstly, the president and the chief financial officer should not set a scrape gross ROA rate of15 percent for three contrasting divisions that were obviously operating in different industriesConsumer Products Division produced a line of high volume low cost houseware items Industrial Products Division was a large job shop who built one-of- kind machine tools to customer specifications, and Professional Services mainly provided engineering services. The three divisions had different count of assets, nature of business and profitabi lity and it is immoderate to compare them with a fixed target rate of ROA.Second, the executives were making a mistake by using balance sheet values when collusive the fixed assets of each division. This had disadvantaged the divisions that contained more new assets with lesser depreciation values since ROA would be reduced due to a larger denominator resulted from high values in assets. The president did not understand the comment from the manager of Industrial Products Division about the older a divisions assets would result in a higher ROA. And it was unfair to measure a divisions success based on the age of a divisions assets, and therefore, this would frustrate the manager in a division with a lot of new assets.Third, it was unreasonable to allocate corporations assets and expenses to divisional assets and net income based on revenue generated by the division. For example, if Professional Services Division was earning more than other two divisions, Professional Services retu rn would be reduced by this inaccurate allocation method while more allocated corporate expenses would decrease the numerator and more allocated corporate assets would increase the denominator of the ROA calculation, subsequently, the ROA would not fully reflect divisions true performance. good word and ImplementationCurrently, Enager is using ROA as a method of performance evaluation of the three divisions. As previously illustrated, this is an inefficient use of ROA since total divisional assets and net income are influenced by varying components. ROA in its current form does not paint an accurate picture of the overall performance of the company. For example, division contains more assets is obviously disadvantaged since their ROA would be subsided by a larger amount of denominator. In addition,the company could not yield the highest revenues by setting a benchmark ROA rate in which all divisions are encouraged to attain. For example, McNeils proposal was rejected because it did not meet the 15 percent return postulate by Hubbard. However, McNeils proposal demonstrates a return of 13 percent, and complimentary residual income at any point under the 13 percent Weighted Average Capital Cost. Enager had missed the opportunity to increase the earnings per share of the company due to incorrectly setting a target rate for all three divisions.The company could demand an alternative measure of divisional performance such as fit visiting card. Balanced Scorecard is a performance measurement system which measures a divisions activities in terms of its finishs and strategies rather than a ratio like ROA. The circumspection could see a broad-based view of the performance of a division from some(prenominal) divisional financial and non financial elements. In establishing the Balanced Scorecard, executives must choose a mix of measurements that accurately reflect the important factors that will root the success of the divisional strategy show the relationships among the individual measures in a cause-and-effect manner and provide a comprehensive view of the current modify of the division. The Balanced Scorecard promotes a balance among different strategic measures in an effort to achieve goal congruence, thus fostering employees to act in the organizations best interest.If Enager were to use Balanced Scorecard, divisions would be able to have the same profit objectives by focusing on the same goals of the company but not just focusing on a fixed target return rate. For example, by introducing Balanced Scorecard, this would allow McNeils to choose out her proposal that would benefit the company as a unscathed but may have a lowering impact on her divisional ROA. Another advantage of Balanced Scorecard, unlike ROA, is that the comprehensive value of the division is reflected in this method. This allows executives of Enager to better compare between divisions operated in different industries since the performance measurement system takes different perspectives such as financial, customer, sexual business and innovation of the division into account.After analyzing the two alternatives I advise that Enager implementBalanced Scorecard method for their division performance measures. I feel that ROA reduces the comparability between divisions, limits expansion for the company and the individual divisions, and consequently it does not provide fair performance measurements for divisions and the company. For example, ROA fell from 5.7 percent to 5.4 percent from 1992 to 1993 but at the same time, return on sales rose from 5.1 percent to 5.5 percent and return on owners equity also increase from 9.1 percent to 9.2 percent. This suggests that ROA does not fully depict the true performance of the company.Balanced Scorecard, on the other hand, is a better method for Enager for assessing divisional performance because it effectively depicts performance from financial and non-financial perspectives. This is a better measurement method for Enager especially its divisions were operating in different industries. Furthermore, Balanced Scorecard promotes goal congruence because divisions will not only be working to better themselves, but the decisions that are made will benefit the company as a whole.ConclusionEnager Industries Ltd was a relatively young company whom manufactured and produced products/services within three divisions. The company was using ROA method in assessing divisional performance. There were a few problems and conflicts arose within the company due to inefficient use of ROA. Switching to Balanced Scorecard will help Enager obtain stronger goal congruency while alleviating some inefficiency in performance measure created by ROA.Robert N. (2007). Management Control Systems. McGraw-Hill New York.American Accounting Association Financial Accounting Standards Committee. (2003, June). Implications of Accounting Research for the FASBs Initatives on Disclosure of nurture about Intangible Assets. Accounting Horizons, 17, 175-185. Retrieved January 19, 2007 from ABI-Inform.http//0-proquest.umi.com.darius.uleth.ca80/pqdweb?did=356893801&sid=1&Fmt=3&clientId=12304&RQT=309&VName=PQDUpton, W.S. (2001, April). communication channel and Financial Reporting Challenges from the New Economy. FASB Financial Accounting Series redundant Report No. 219-A. Retrieved September 6, 2006 from

Problem of Good and Evil

How arouse a paragon who is both powerful and good allow disgust in the world? 12/2/09 For Christians, evil shtup be a problem because non-believers can use it as a trend to attack Christianity. The first thing they might say is if t here(predicate) is evil, accordingly deity must non be good or omnipotent because he is allowing it. Yes, God allows evil in the world, unless evil does not come from God. Evil comes directly from dickens. We perk this in the book of Matthew, vs. 1-11, where Satan tries to tempt Jesus.Another way an non-believer ay discredit Christianity is reflexion that because there is evil, God doesnt exist. This is by all odds false. God does exist and we know because the Bible says so. We also can imbibe the results of his power. Some examples of that are when Moses led the Israelites out of slavery in Egypt and God parted the wet of the red sea so they could get through, but he closed them over the Egyptians and they were wiped out. Another example is the woman who had been discharge for twelve years, in Mark 5 5-34, and with one touch of Jesus robe, was healed.This is near a little taste of Gods power over evil. Finally, non-believers could say that God is no better than pagan gods, but he is real and here to save us. God hates evil, but Adam sinned which caused evil in mankind, and he had to bear the consequences of his disobedience against God. The Bible shows us that God is both omnipotent and good. God is omnipotent which means all-powerful. In Luke 1 37, it says For nothing is unfeasible with God. There isnt anything that God cant do.Also in Rev. 196, it states Then I comprehend what sounded like a great multitude, like the roar of rushing waters and like loud peals of thunder, shouting Hallelujah For our Lord God Omnipotent reigns. In that verse, we see God directly described using that word. Now on the other hand, God is good. How can we define good? That is difficult to do. My exposition of good is Having desira ble or positive qualities. God is good to his people, and everything he has created.Psalm 1361, a passage about Gods goodness, says, Give thanks to the Lord, for he is good. His dearest endures forever. Another passage is from Psalm 348, which says O taste and see that the Lord is good blessed is the man that trusts in him. This verse is saying that if you let God in your life, you will see that he can provide still good things for you. He will not put up evil your way. God may cause trials in your life, but that is only because he wants to produce perseverance, as said in James.

Causes of the Second Punic War Essay

The instant unreliable war was the greatest and virtually dangerous ace capital of Italy was compelled to fight on their way to the conquering of the Mediterranean. With 17 long epoch of battle causing heavy casualties to be suffered on both sides, the Second perfidious War has proven to be an main(prenominal) term period in the Roman and Punic empires. For capital of Italy, the end of the war meant the defection of most Southern Italy (Kagan 232, 1995) and many economic problems. For Carthage this meant the end of their sharpen to power, and the realization that the idea of Mediterranean control being based in Africa quite than Europe was no longer a possibility (Kagan 233, 1995).both empires had a lot at stake upon entering the war, but as will be discussed, many historians believe that eventual contravention was inevitable. precedent(a) grievances and battles pitted the Romans and Carthaginians against one an new(prenominal) ultimately leading to the Second Pun ic War and the resulting downfall of Carthage. The ancient sources written by Livy, Polybius Dio Cassius and Appian place a great trade in of blame on Hannibal in starting the Second Punic War. Though some of the authors justify his actions to an extent, Hannibals invasion of Saguntum is pinpointed as the quick make out of the Second Punic War.Dio Cassius and Appian find little discernment in the motives behind Hannibals actions. As discussed by each of the writers, Hannibals father, after the loss of Sicily, harbored extreme hatred toward the Romans and instilled these feelings into Hannibal from a very childly age. All four authors mention an blasphemy taken by Hannibal at age nine in which he vowed revenge against the Romans for their unsporting actions. Livy writes that this jinx bound Hannibal to prove himself, as soon as he could, an competitor to the Roman people (Kagan 93-94, 1975).Sure enough, upon ascending to power, as if Italy had been decreed to him as his prov ince, and the war with capital of Italy committed to him, (Kagan 95, 1975) Hannibal marched toward Saguntum with the knowledge that this would get a machinate out of the Romans. Ultimately, Livy asserts that the blame is dependent on whether it was allowed to be done by the treaty (Kagan 103, 1975). Polybius outlines three clear causes of the Second Punic war. First, as opposite ancient authors, Polybius points to Hannibals oath and long prevailing grudge against the Romans.However, he continues to formulate the reasons for Hannibals rage, the First Punic War, which Polybius calls the most alpha cause of the later(prenominal) war (Kagan106, 1975). At the close of the mercenary war, Carthage did all it could to avoid conflict with capital of Italy, eventually costing them Sardinia and large indemnities that were to paid to the Romans both immediately and all over time. This unequal treaty on the part of the Romans is the leading incidentor in Carthages hatred toward Rome. Thir dly, Polybius credits the Carthaginian successes in Ibera as the ternary leading cause of the Second Punic war.Having secured a great deal of territory and further motivated by victories, Carthage felt that they were strong and tendinous enough to take on Rome. It is for this reason that Hannibal chose to attack Saguntum at this time to elicit a response from the great empire. Upon being confronted by the Romans, Hannibal does non concede the real infralying causes for his attack, but insists instead that it is retaliation for the Carthaginian leaders put to death by Roman arbitrators in Saguntum. Polybius makes an raise point that this failure to disclose his true motives may have caused more(prenominal) blame to fall on Hannibals shoulders.Polybius writes, he had non posit a word of the real cause, but alleged the fictitious one of the matter of Saguntum and so go the credit of first base the war (Kagan 107, 1975) This avowal is important to consider in analyzing the anc ient sources, as many turn out a pro-Roman bias. Polybius recognizes that the immediate action that brought the war was that of Hannibal, but also that we must acknowledge that the Carthaginians had good reason for undertaking the Hannibalian war. (Kagan 109, 1975).In his essay The miscue for Rome, plain-spoken argues that the nations came to blows because the Barcid family were able to keep alive the bitter feelings aroused by former defeats (Kagan 118, 1975). As with Polybius, coarse discusses the true nature of the attack versus the plea for battle Hannibal was stating. Throughout the exchange of embassies and the lead-up to the Roman and Carthaginian battles, Hannibal never wavered from his command that Carthage was seeking revenge for those officials who had been executed in Saguntum.Frank continues on to state his opinion that the war amid the two empires was not inevitable, but rather a matter of Hannibal and the Carthaginians wanting to restore their pride. In com paring Frank to opposite modern authors, he is much less sensitive to the wrongdoings on the part of Rome. Frank faults Hannibal for the beginning of the war, justifying the alliance with Saguntum and accusing Hannibal of starting a war based on illegitimate grudges. In his essay, Frank claims that an unwished war had been thrust (Kagan 119, 1975) upon Rome.In analyzing the other modern sources, it is evident that Franks view is the uncommon one and that Rome was in fact an instigator in the Second Punic war. While Hallward acknowledges the anger of Carthage as a factor in Hannibals actions, he is also quite hard on the Romans for their unjust actions following the First Punic War. In 237 B. C. , the Romans, with no shadow of salutary, had troopsd Carthage to surrender Sardinia and to pay an additional allowance of 1200 talents (Kagan 120, 1975).Hallward acknowledges that it was outside the moral and legal realm of Rome to seize Sardinia and force the payment of such steep indem nities. He continues to discuss the limitations imposed on Carthage with the Ebro treaty. As Rome grew more concerned with Carthages advancements in Spain, they took usefulness of the times to impose the treaty and restrict Carthage from advancing past the Ebro River. An important aspect of the Ebro treaty is the implications that came with it. This treaty implies that Rome would not foil Carthaginian expansion up to the River.Though dates are unclear, had the alliance with Saguntum already existed, it was an implied tariff on Rome not to use the town Saguntum as an creature to hinder Carthaginian expansion within the sphere recognized as open to her (Kagan 120, 1975). Rome failed to stay out of Carthages way and became a bother and a hindrance in their seek for expansion. In Saguntum, Rome intervened to bring into power, not without bloodshed, a party hostile to Carthage and to promote crash with the neighboring tribe of the Torboletae, who were subjects of the Carthaginians (Kagan 120, 1975).Not only was this alliance against unjust in that it was against the spirit of the treaty, but it was also scandalizeful on Romes part. In the eight months in which Saguntum and Carthage were battling, Rome was hesitant to send support. Saguntum was unserviceable and distant, and the material interests of Rome were protected in the Ebro treaty (Kagan 121, 1975). However, in spite of having so little to gain, Rome pursued an alliance with this nation to hinder Carthage and impose themselves in the Carthaginian realm.All of these actions on Romes part were harsh reminders of the unfair treatment Carthage had received since the First Punic war. Though past grudges contend a key role, Romes continued hostilities and instigatory actions gave good cause for the hateful feelings to continue, and ultimately led Carthage, under Hannibals command, to seizing Saguntum as a way of bringing away a response from Rome. Throughout his essay, Scullard asserts that Hannibal and Carthage were within their legal and moral right in seizing Saguntum.Scullard bases this conclusion on his analysis of the treaties that existed amongst Rome and Carthage at that time. He first addresses the treaty made with Lutatius in 241. He states that Carthage was within their rights because Romes alliance with Saguntum was later than the treaty of Lutatius, so that the town was not include in the list of Romes allies whom the Carthaginians had promised to respect (Kagan 123, 1975) In regards to the Treaty of Ebro, he points to the simple geographic fact that Saguntum was located 100 miles south of the Ebro River, well in the field of honor which Carthage had been promised.Also in regards to this treaty, Scullard mentions a similar point to Hallward in that Saguntum could not in equity be used by the Romans as a handle to check Punic expansion in the south (Kagan 124, 1975). Scullard also addresses Hannibals hatred of Rome which is discussed in so many other sources. Scullar d asserts that though there is evidence and cause for the hatred, Hamilcar roleplayd into Spain with the intention of re-establishing his bucolics lost empire, not seeking revenge.Based on the treaties which had been made, and the unjust actions of Rome, Scullard states Rome had no legal ground to restrain Hannibal from attacking Saguntum, he was within his legal rights and was no treaty breaker (Kagan 124, 1975). As with the other modern writers, Errington acknowledges the anger of Hannibal but does not point to these emotions as the cause for war. Instead, Errington recognizes the wrong doing of Rome in the events leading up to the Second Punic war.It is vital to understand that the peace of 241 and Romes subsequent annexation of Sardinia were presented as the bitter Barcid disappointment which precipitated another war 23 years later (Errington, 53). It is crucial to understand the reasoning behind Hannibals anger, rather than condemn him as a tempered, vengeful leader. Erringto n continues to write about the raging interference with Carthages friends in Saguntum. This arbitration and newfound friendship with Saguntum reminded Carthage too much of the convenient alliances Rome had made in the past with the Mamerties and the Sardinian mercenaries. Errington 55-56).In concluding, he addresses the Roman traditions regarding the Punic war, which firmly blamed Hannibal for the beginning of the war. He evaluates these claims as simplified and grotesquely wrong (Scullard, 60) asserting that the Romans played a part in inviting the war through their actions against Carthage. In Kagans chapter on the Second War, he gives an in depth acanthaground which allows the lector to fully grasp and understand the circumstances which led to the actions and emotions of both empires. The peacetime between the two wars was crucial in leading up to the second Punic war.During this time, Romans involved themselves in a war in Sardinia at the call for of the mercenaries. This i nvolvement against Carthage was a clear violation of the treaty of 241 and without any well(p) pretext (Kagan 253). The Romans knowingly and blatantly broke the treaty which had been formed between the two nations. Once involved, Rome took advantage of their situation and demanded Sardinia and massive indemnities from Carthage. The Carthaginians were laboured to reluctantly accept, but they resented that their treaty had been violated and that they taken advantage of.This resolution reflected the relationship of power between Rome and Carthage at a time when Carthage was unnaturally weak (Kagan 255). As the empire gained its power back through Spain, they became more confident in their abilities to match up against Rome, and Rome became more nervous regarding their ability to do so. Kagan discusses the alliance made between Saguntum and Rome and concludes that either way, Rome was in the wrong. Had the alliance occurred beforehand, it should have been included in the treaty, but had it been afterward, then it was a direct violation of the Ebro treaty. any way, Rome was in the wrong to try to prevent Carthage from taking Saguntum, a city of little importance or value to the Roman empire. Kagan, standardized other authors, addresses the Roman tradition of blaming Hannibals oath and anger. Kagan argues the rejection of the wrath and the oath leads to a diminution in the responsibility of Carthage. It is possible to see its appearance as entirely reactive and defensive (Kagan 270, 1995). In Hannibals quest to restore the empire which had been taken fro him, Carthage pushed through Spain in the territory they were permitted. In this view, Hannibals attack on Saguntum broke no treaty and was confirm by any fair understanding of the Ebro treaty (Kagan 270, 1995). Each of the authors offered a similar story, but the bias and blame was placed differently in each piece. The ancient writers seem to fall into the trap of the Roman traditions, faulting Hannibal heav y for the vengeance he felt toward Rome throughout his life. However, as we move to the more modern authors, it is apparent that Carthages actions were simply a importation and reply to those of Rome.Hannibal was within his rights of both treaties when he attacked Saguntum, and it was not the right of Rome to become involved. Carthage had been undermined by Rome on several occasions, and they were right to stand up against Rome in the eyes of further injustice. While the immediate blame for the Second Punic war may fall on Hannibal and his invasion of Saguntum based on Roman hatred, it is important to realize that the rudimentary causes of the war were in fact instigated by Rome and their policies in the preceding decades.

Women’s Emancipation in the 21st Century

Name Lola Purba SCN 1223420 Subject composing Teacher Ms. Jane Persad Womens Emancipation in The 21th Century When you educate a man you educate an individual, when you educate a woman you educate a whole family Johnetta B, Cole wisely stated. Coles quotation draws an similarity that it is more important to educate women, because educating women means educating the members of family. For this purpose, women deserve precept as men likewise, women want to be treated equ on the wholey as men. Thus, womens emancipation has gained the same rights and opportunities as men to get the equal chances in life.The 21th century emphasis on womens emancipation has caused an increase in womens education, independency and workforce integration. Womens liberation has brought them to obtain par in education. The equal opportunity in education means that women see the same prospects as men to extend education up to superior degree. Mark J. Perry (2010), professor of economics and finance in the Fl int Campus of the University of Michigan, writes that women bring in more doctoral degrees than men, 50. 4 % to 49. 9 % respectively.In other words, he explains that the tot up of women who reached doctoral degrees is fairly higher than men however, it shows that women permit a rising prospect of high degrees education. This means that, the chance for women is not only having education but also obtaining high level education is widely open. Thus, womens equality has broadened their opportunities to get better education. To be free from old mixer limitations and customs also allows women to attain independency. Womens independency indicates that they have their cause rights to choose what the best for their lives.Independency can be implemented by permitting women to contain part in every chance in society. An example of self-sufficient woman in Indonesia was Raden Ajeng Kartini, the coffee beannese aristocrat, who was born in 1879, in a small town on the northern coast of C entral Java (one of the Indonesian provinces). She was the pioneer of womens equality in Indonesia. She fought for womens independency and symbolized the struggle against Dutch colonial arrogance. She protested against the conventional thoughts, which women were more likely staying at home and raising children.Later on, she provided schooling for women in Java because she wanted all the women could require education, and become self-sufficient, even though women were not allowed to be self-determining. As a result, her movement has enlightened womanhood in Indonesia to be independent. Her ideas and her actions have been a source of inspiration for the emancipation movement in Indonesia. colossal opportunity of education for women has made broad opportunity to implement the familiarity in the workplace. Women also have rights to be equal and actively convoluted in the workplace.For instance, in the recent days, they atomic number 18 leaveed to have close to important positions , such(prenominal) as presidents, parliament members, lawyers, or other jobs which are commonly dominated by men. Moreover, many organizations are seeking top-management positions, such as senior executive and decision-making roles to be taken by first-class women. Hence, what are the benefits having more women in top-management positions? Initially, integration between work and family give them to have good management. Secondly, the empathetic and ability-to-listen characters direct them in managing teams, mentoring and developing trust among the members.Thus, these abilities have led women to incorporate their knowledge in the place they work. To conclude, achieving education, being independent, and integrating their knowledge in workplace are the clear proofs of womens equality in 21st century. Emancipation era has allowed women to be well-educated, independent and well-cooperated people. In the future, there will be more womens control engaged in every chance in society. Isn t it fearful to have more super women with their brilliant ideas to make the world side better?

Implications Limitations And Recommendations Education Essay

Chapter 5This chapter focuses on deductions, restrictions of this enquiry plus recommendations for those who narrow to give and gird farther seek in the hereafter.5.1 DeductionsBased on the enquiry and work of e- teaching, and the findings presented in the preceding parts, this chapter offers deductions including books brushup on e- learning each position good as Moodle s natures in online piece of writing that consent late investigated at some colleges/universities as STU, HCMCOU.5.1.1 Deductions of belles-lettres reappraisalEconomy splitment, societal alteproportionns and technological procedure revolutionise statement and accomplishment in educational organisations. E-learning, the signifier of entanglement-based bid and learning, is built with a dust of ne bothrked figure mechanisms that embarrasss the waiter and workstations. Server is a figure machine externalise that provides particularised work to client encase running on separatewisewise com a shes uping machines. Teachers go away invent relegate content that consists of submited accomplishments and learning in the signifier of textual matter, image, liveness, streaming picture, sound, etc. that fecal matter convey to learners in remoteness eruditeness via the net profit, intranet/extranet. In manhood, the person or organisations force out easy passel up a free online drill ( e-school ) , since constructing the web substructure does non con centree a high disbursal as piddleing alert school and complicated accredited formalities be non needful, while pupils have non to recompense a travel fee, save nip to travel to school for analyzing.5.1.2 Deductions of research findingsThe findings of this watch revealed as crystalizeed deductions of online instruction and online physical composition instruction and the web spot.5.1.2.1 Deductions of on-line(a)(a) instructionMost of the picks about scenes of web grade and course in during inst on the who leing and configuring Moodle exit regard the user discover. After take oning been making the curriculums and naval divisions, and choosing blocks to utilize, participants relieve matchlessself a model for their site. Then they re ready to tied(p) off well(p) their classs with larning stuff. Moodle s classs contain eitherthing that crapper look on the World ample Web ( texts, images, sound, picture, games, etc. ) . Based on the alliance between participants, Moodle s content is classified into inactive class stuff , synergistic class stuff and societal class stuff ( Rice, W. , 2010 ) .In Moodle, inactive class stuffs consist of resources that the pupil reads, but does nt interact with. They argon transmited from the Add a resource drop-down bill of f ar. Using this bill of fare, pupils elicit make text pages, web pages, links to anything on the Web, the class s directories of files, a scar screening any text or image, multimedia system files utilizing sound, images and movie.Synergistic class stuffs are activities, which help pupils to pass on with spouses, teachers or the acquisition system, include Assignments, Lesson, Quizzes, SCORM/AICC, Survey, Choices, etc. They are created by snaping turning the redaction on , so Add an legal action . SCORM ( Sharable Content Object Reference Model ) is a bundle of elaborate desc lineagetions that permit handiness, reus tycoon and interoperability of larning objects.Social class stuffs are 1s in which student-to-student or student-to-teacher fundamental interaction exists. They include Chat, Glossary, Wiki, Workshop, etc. that is chosen from the Add an activity bill of fare with the button turning the redaction on.Owing to meandering(a) signifiers, attractive visual aspect, manageable activities, bidirectional exchange and collaborative acquisition, Moodle has run a powerful tool which helps participants better and develop authorship accomplishment beautifully and variedly. Therefore, in schools, Moodle is supported and recommended for usage to raise planning quality. However, e-learning system with Moodle non apparat apply over a big country, and plainly installed in salient(ip) universities or high quality centres due to expensive cost of salutary substructure and a deficiency of clever experts of information engineering. Furthermore, e-learning supply classs in foreign linguistic communications sections are restricted in the nubble of lop both bit good as course of consider stuffs are supererogatoryively warm for participants to use and use in on-line paper instruction and acquisition. Their computer-literacy is non plenty high to cover with jobs and troubleshoot mistakes in a deliberation machine system.5.1.2.2 Deductions of online authorshipSince the Moodle s characteristics satisfy status and construction of learning and larning activities based on educational supposition, it is an ideal platform for larning direction system. done on-line a ctivities, pupils usually enjoy executing authorship activities. They non merely experience comfy and easy to add images, sound, picture, and a game component all(prenominal) bit good as to modify the colour, the font face, font sizing and layout of the text but besides diversify on-line authorship activities from frank to complex. Sing the angle of a text unit, they second end tooth carry on undertakings bit-by-bit from taking appropriate word degree, composing accurate sentence, doing paragraphs, and eventually, building whole text. When clever at authorship, pupils have adequate information and accomplishments to build and post the Hagiographas on the lucre so that other bulk stern entree to and region them.Producing texts at word degree implies much substance ( 1 ) How to utilize words right, efficaciously, and imaginatively ( 2 ) How to separate sets of traffic patternly baffled words ( 3 ) How to associate words to definitions and examples, etc. on the whole o f undertakings help us to show what we think. In the web site, classs introduced some veritable(prenominal) vocabulary pattern as a crossword, a fill-gap and duplicate words. In do-gooder, some other points are added to help pupils to finish their accomplishments.There are several agencies to bring forth texts at sentence degree. Student cigarette pattern typical exercisings as swinging buildings and parallel construction. Teachers can make duologue by utilizing the Quizzes expertness to show peculiar grammar point in an interesting expressive style. The texts are connected with images and pictures and sounds from web sites. Students can have instruct feedback on attempts to consequently do them happier and better their acquisition. From responses of pupils, the instructor can only better the feedback and appropriately alter the inquiries. Through this, they can raise pupils spirit of how sealed eccentric persons of the sentences are structured.Producing paragraphs and w hole texts incorporates many procedures. Here, we emphasize the procedure of spue uping, sharing and evolution thoughts, so be aftering, outlining, proofreading and revising texts. Writing can be organized in single activities or in a little group activity or a whole class activity. Feedback on authorship can be immediate ( as in Activities 1 and 2 ) or delayed ( as in Activities 4 to 12 ) . One of the attractive characteristics of Moodle is that it enables composing to be enhanced by images and striking layouts. After garnering informations, pupils will spread out, explore and form a set of thoughts for authorship by excess efficacy as mindmap. The add-on faculty, Mindmap is a utile tool to portion and develop and brainstorm composing assignments. It is related to other activities as Journal, Assignment, Wiki to do composing originative. Personal profile is a Moodle s faculty that helps pupils prosecute in composing in-person profiles in production activities. After happening out the ain profiles of equals, they can notice on these personally in schoolroom, or could post the mention on a Moodle web page for a comment. Students authorship is showcased on Moodle site by making a Moodle Blog or put ining the add-on OUblog to let other pupils to notice on the web logs. If utilizing the bulk faculty, pupils can non redact pages and instructors has to look into and present moment this composing into Book before it exists. In other options of learning composing an essay, the instructor finds a field that is appropriate to the category and illustrates it in an highly attractive look. The Glossary faculty allows pupils to show the collected information. After composing about the subject, pupils will add images to do the entry luring. Then, the instructor grades the pupils work. The concluding result is the signifier of a mini encyclopaedia that gives the information about subjects. The Chat faculty proviso models for pupils to rephrase what they re sta ting to acquire their significance through authorship. The Assignment faculty to supply a stimulation, motivate pupils and to supply a more earthy background and do up a authorship undertaking. It allows pupils to take portion in procedure authorship in which they can subject a bill of exchange, acquire feedback, re-submit other bill of exchanges and acquire better feedback. To touch off pupils and provoke their response, the instructor normally use the images of existent life or a set of exposure of an event involved. A series of assembling of copyright-free images can be searched for on the web, or private exposures are selected to last for composing. The Forum faculty is a topographic point where all pupils can add their slideshows by uploading exposures and captions and participants can read and notice on other pupils slideshows. The Wiki faculty helps pupils collaborate on a authorship undertaking and utilize unlike and separate efforts to lend to the same(p) undertaking. Alternatively, with the characteristics of Wiki, merely group members can see and modify its web pages involved.5.1.2.3 Deductions of the web siteOn-line instruction is extremely assessed by participants in the fact that Modular Layout is sensible and scientific, Interface is attractive, user-friendly and intuitive, counsel of registration, even up, activity, and class is rigorous in exactitude but flexible in extent, Appraisal Schemes is broad in scope, varied in type, Concerted learnedness is conducted in student-to-student and student-to-teacher interaction. However, the ratio of arrangement of instructors is or else higher(prenominal) than the ratio of understanding of pupils.In instructors and pupils sentiments, online authorship classs are performed in the process-based attack and genre-based procedure, elements labelled by ( 1 ) and ( 2 ) are selected much more than others. In the teacher-to-student ratio of choice, the former is instead higher than the latte r.The web site received the decreed response from the respondents. Almost sentiments assumed that classs are enlightening and comprehensive. In footings of interaction, class stuffs allow participants to see, to read and mention to and class activities enable participants to interact with the spouses, the acquisition system, or others. In footings of authorship activities, class stuffs are recognized from composing order and text construction and learning activities encourage to show personal sentiments. The figure of instructors chooses picks labelled by ( 1 ) and ( 2 ) is instead higher than the figure of pupils.5.2 RestrictionsMoodle becomes Learning direction System popular and widespread and is indwelling larning environs in the educational system. Its activities are ever enhanced and promoted. However, this does non intend that Moodle has non its restrictions. From this research plus some other bing research, restrictions can be recognized.5.2.1 Restrictions of the literat ure reappraisalGenerating from critical literature reappraisal, e-learning restrictions can be considered in the corner of engineerings, methodological analysis, personal psychological science issues and other issues. With the statement in this portion, the things correspond with e-learning besides accords with Moodle.TechnologiesNecessary hardware and other ICT resources are core elements postulate for e-learning execution in schools and establishments. In order to let entree to the lucre for online acquisition, authorities organisation and non-government organisation spent a big sum of money to purchase desktop, laptop computing machines, pressmans and ICT hardware for colleges, universities and bureaus that implemented e-learning. Persons that have demands of online acquisition can purchase or lease necessary computing machine equipment so as to larn.E-learners have entree to the Internet without rationalize limitation but the outstanding benefits are non executable for some people populating in farther and distant countries due to a deficiency of services for accessing the Internet. High-speed bandwidth is easy accessed in the cardinal universities while it has problem with the other schools with hapless Internet backgrounds. Uys ( 2003 ) stated that limit telecommunication substructure and installations are impeding the e-learning procedure.The circumscribed Internet coverage can be hinderances to all educational constitutions nationwide that are able to near information services, digital educational information, and on-line preparation engineering. Technological barriers can severely impact Internet drill as equipment failed, malfunctioned, or asynchronous, clip to larn a new engineering and trouble to order of business schoolrooms with engineering. Limited bandwidth due to a reluctant ADSL connexion and hapless transportation rate of a communications web may impede the acquisition procedure as the downloading of multimedia stuffs, sometimes i nterrupted or studentsanswers for their teacher during an on-line treatment session. In educational activities, picture conferencing as synergistic telecommunication engineerings which allow two or more pupils to pass on with bipartisan picture and phone transmittals at the same time. It might non be executable for scholars who use the slow DSL connexion from their places. Broadband service is overloaded and limited to certain locations where in that location are higher population denseness sharing Internet capacity. Consequently, it is easy recognized that most of the e-learning classs are merely text-based as the Internet bandwidth is limited.Personal psychological science issuesNewcomers get accustomed to believing that e-learning surroundings is the same as traditionalistic acquisition environs. To derive effectual work, they need to psychologically fix for the online composing environment. Therefore, to hold accurate orientation and to avoid transaction by test and mistak e, they need enlightening direction from on-line classs every bit good as website Godheads. Besides, Dearnley ( 2003 ) stated that fledglings to untraditional acquisition may acquire lost because they do non cognize what to make as in that location is no elaborate counsel from the instructor.E-learning is the merchandise of the high engineering that requires e-learners to hold on new accomplishments and need associated with it. New e-learning pupil feel fuddle as exposing to the un pompous e-learning environment and separation from others. In add-on, the deficiency of ICT accomplishments is one of the obstructions in e-learning preparation that adheres to new procedure and use connected with the engineering. As a consequence, deriving new engineerings is a complication to the novice in e-learning.E-learning is a learning activity that requires several self-denials and independency. It encourages the independent and comfy manner of acquisition, but the scholars self-motivation an d self-denial are the finding factors in keeping and complete analyzing. Schott et Al. ( 2003 ) asserted that the e-learning success rate was really dependent on pupils abilities to be autonomous and internally motivated. Naturally, e-learning pupils have a higher dropout rate than their conventional opposite numbers ( Abouchedid & A Eid, 2004 ) . E-learners need extra encouragement and support, to symmetricalness for the isolation motive is the key for them to successfully finish the class ( Lessons from the e-learning, 2002 ) .Specifications of on-line classHarmonizing to a new attack to learner-centered instructional design, pupils can command and set their coursework. In an e-learning environment, scholars need to drag off their acquisition and enumeration their assignments ( Grant & A Spencer, 2003 ) . This is instead different from the traditional acquisition environment where scholars need to go to some classs in physical schoolrooms, and they need to make their assig nments or take scrutinies at bottom a certain clip frame ( Miller & A Corley, 2001 ) . As a consequence, e-learning scholars may take a longer clip to graduate, as compared to traditional pupils who need to finish their surveies within a clip frame ( Choy, 2002 ) .Requirement of online authorship accomplishmentWriting accomplishment is one of the all-important(a) accomplishments in e-learning environment and traditional environment. Learners with weak composing accomplishments can be at a obstruction to an e-learning environment ( Smith & A Rupp, 2004 ) . In on-line acquisition, it is a text-based environment that scholars need to frequently communicate in. Consequently, that exists on many defects in composing accomplishments severely impact on the acquisition procedure and ability to show pupils idea.MethodologyAnother restriction in e-learning is the deficiency of existent communicating. Schott et Al. ( 2003 ) expressed that the deficiency of physical interactions made e-lea rning pupils feel stray and discerning. In an online environment, it is excessively hard for pupils to have advice, when compared to personal schoolroom. In unrecorded schoolrooms, interacting with the teachers or equals for information, scholars are cognizant of the job easy and larn more quickly. physical structure position, gestures, facial looks, and oculus motions do non be in e-learning. An illustration is when a pupil stated that he missed facial and manus gestures , from which of import cues can be derived ( Meyer,2003 ) . The deficiency of lively interactions will exclude pupils ceremonial and can suppress their hints and emotions, may forestall teachers from giving their feedbacks on pupil s demands and consequently lead to restrictions of the acquisition procedure.E-learning non merely lacks physical interaction but besides blamed for non holding installations like traditional environment internship, voluntary chances, entree to physical library, book shops, calling and development direction ( McCraken, 2004 ) . Some acquisition establishments tried to supply these installations but they were excessively limited ( McCraken, 2004 ) . McCraken farther pointed out jobs such as budget, compatibility of package, and college policies, that hindered the development of incorporate back uping systems.In fact, pupils need to execute a batch of life world observations in nature every bit good as in society so as to develop their accomplishments and cognition, and this may be laborious to recognize through e-learning simulations.A set of method is based on engineerings and are maturation and changing quickly along with e-learning. Traveling into e-learning is hard for teachers who are already familiar with the traditional instruction environment ( Angelina, 2002a, p.12 Strauss, 2003 Kearsley, 2000 Wang, 2003 ) . Strauss ( 2003 ) give tongue to that passage into e-learning is instead hard as it involves transition of physical instruction stuffs into e-learning stuffs and this takes clip to finish. Many teachers are non exposed to the necessary package, and do non in charge to alter their instruction manners ( Levy, 2003 ) . In an online schoolroom, teachers are besides required holding many pedagogical accomplishments to pass on, usher and buttocks efficaciously. As a consequence, teachers need e-learning preparation before transitioning ( Levy, 2003 Strauss, 2003 Pachnowski, 2003 ) . A manner of learning in an online schoolroom is peculiar and different from a general manner of a traditional schoolroom. Due to underestimating e-learning, some teachers might compare it with face-to-face acquisition environments. All these complicates teachers passage towards e-learning.Interface designBad design of the e-course is a major routine for scholars and e-learning suppliers. It make users a stressed province and non good treated feeling ( Ivergard & A Hunt, 2005 ) . They farther mentioned this makes users to experience disgruntl ed and eventually give up larning. E-course design should be adapted for the demands of the scholars it should be easy to utilize and pupils should hold easy entree to direction and information ( Howell, Williams & A Lindsay 2003 James-Gordon, Young & A Bal, 2003 ) . Svensson ( 2004 ) said that it is non easy to plan the e-learning e-course, as it should non be limited to merely content and should include other constituents to set up acquisition. In brief, the hapless useableness of the on-line class will forestall the scholar s ability to get cognition ( Smulders, 2003 ) .Since e-learning is normally designed fundamentally for practical cognition and apprehension of the ICT, it may be excessively proficient for ICT novitiates ( James-Gordon, Young & A Bal, 2003 ) . Therefore, to continue popularity and easy serviceability, e-course is redesigned for scholars from all backgrounds and categories to successfully entree and efficaciously usage.Although there are many e-courses ava ilable in the market, Sambrook ( 2003 ) mentioned that it is non easy for scholars to take a suited courseware that comes with relevant content and equal degrees. Before making or building an on-line class, the trainers and teachers need to see and measure package actions every bit good as the quality of the preparation stuffs and course of study. The honor of the courseware may increase the scholar s satisfaction ( Grooms, 2003 ) . Therefore, it is hard how to lodge the quality of package execution and preparation class to reenforce cognition and accomplishment.Other issuesAlthough e-learning provides limitless entree anytime and anyplace, this may non be favorable to some persons. Dringus ( 2003 ) explained that scholars can post any inquiries in the forum or direct electronic mails whenever they are free ( even during weekends ) . This neverending acquisition and learning procedure will easy emphasize both the scholars and particularly the teachers ( Newton, 2003 ) . It is bes ides more time-consuming to steer on-line pupils, delegate a undertaking and give pupils a feedback on their Hagiographas. These e-learning teachers have heavy work loads and this may disobey their creation presentation and even cut down their opportunities to turn with the environment ( Dringus, 2003 ) . This will impact their work in learning or advert pupils, hence scholars may merely acquire an unacceptable scope of services.It is instead difficult to obtain academic ho go upness and justness in footings of on-line appraisal. because the e-learner can portion the username and the watchword with others during unsupervised online trials. Patalong ( 2003 ) provided another good illustration of rip offing when pupils shared or cooperated during an on-line scrutiny in Coventry University, United Kingdom. Submiting the online assignments, e-learners can be dishonest because they may trust on a spouse for aid to make the assignment. Schott et Al. ( 2003 ) referred to all these job s as digital cheating , when scholars utilised computing machine engineering for rip offing or plagiarism.Many unlicensed schools have organized e-learning classs. Consequently, a figure of companies and bureaus do non acknowledge online grades and acknowledgment of e-learning classs is presently certain restriction. Therefore, achieving a making with accreditation position from e-learning is normally a job for pupils ( Collins, Buhalis & A Peters, 2003 ) . It is normal to admit that there be some on-line instruction institutes even selling grades for a certain sum of tuition fees and without any type of appraisal ( Khoo & A Azizan, 2004 ) . Due to the characteristic and map of e-learning, it must be examined further carefully and thoroughly scrutiny for accreditation and acknowledgment. Similarly, Eaton pointed out that accreditation is hard for space acquisition establishments, as there are issues in the rating of instruction quality and the appraisal of the effectivity of t he distance acquisition model ( Baker, 2003 ) .pickings portion in online acquisition, scholars from all over the universe will show the troubles because of difference in clip zones. It is instead difficult for the teacher to schedule an on-line category to run into and fulfill the demands of different pupils from different clip zones. It is apparent to place that in an on-line class, pupils barely stipulate a clip period for group treatment due to the different clip zones in some subdivisions.Despite e-learning s current popularity, does it hold any restrictions? Evan & A Hasse ( 2001 ) found out that scholars are reasonably missing in computing machine proficiency and, since e-learning is centered around computing machine engineerings, it is a barrier to those scholars without good computing machine accomplishments. In add-on, surveies of Evan & A Hasse ( 2001 ) , ORegan ( 2003 ) and Rovai & A Jordan ( 2004 ) found out that scholars face limited physical interactions among the mselves in e-learning.5.2.2. Restrictions of the web siteDue to the chief limitations on allocated clip and e-learning s substructure, the empirical survey and its the consequences have the restrictions cited as follows.The empirical research is conducted on Moodle for 2nd linguistic communication learning with authorship activities. Therefore, it has yet non clarified the mutual relationship with other accomplishments that well contribute to success of on-line authorship.The survey was limited to merely two features Moodle s characteristics and procedure and genre-oriented authorship direction in the foreign linguistic communication section of schools. Simultaneous, the appraisal of the web site is based on these two cues. Therefore, the other issues as subjects on Moodle, excess plans, SCORM bundle, etc. are neglected.The information collected about respondents focused in the main on students/teachers. Therefore, the probe does non execute on employees in vocational administrati ons and adjoin endeavors that are of import takers to pull general decisions of the installing and application of Moodle in the cognition economic system.Students on-line academic degree and instructors distant preparation criterion are still limited due to inadequate preparation course of study and a deficiency of ICT resources in institutes. Therefore, the consequences of research into on-line composing instruction will take to certain restraints on application of Moodle.Survey research and schoolroom state of affairs observation are chief research methods used in the thesis. The other research methods as instropection research, correlational research and experimental research are glanced up apace merely to back up some diminutive inside informations in research inquiries. Therefore, deep illations from an explorative probe are scarce to pull from.5.3 RecommendationsThe recommendations are drawn from the literature reappraisal and findings of the online composing study consequ ences achieved in this research are put frontward.5.3.1 Recommendation for farther research into Moodle s systemThe followers is recommendations for farther research in the hereafter on the application and usage of the Moodle package in online composing instruction.In authorship, the subjects can be normally assigned for pupils and sometimes pupils can besides choose a subject on their ain and have a opportunity to get down anything they are cognizant of and cognize really good. Subjects are typical topics of developing paragraphs and essays and can be modified to suit about any sort of composing assignment. Teachers can farther mention to subjects through the web site reference or the book about authorship.Owing to restraints on clip and finance, the writer merely utilize the nucleus faculties and some add-on faculties to implement activities on Moodle. To similar surveies in the hereafter, it is suggested that research workers should use or develop authoring packages or bespoke p ackage plans appropriately redesigned to their pupils. For illustration, an excess plan that helps pupils develop and form a set of thoughts to set up semantic maps for composing. This plan is intended to reenforce Moodle s modular layout and attraction in online composing instruction by implanting sound, picture, and hyperlinks in it.In add-on to utilizing Moodle s techniques in class activities, the writer besides suggests a farther survey of the practical theoretical measure between on-line composing instruction and traditional authorship learning so as to make links pure and inheritable between regular method and technology-based method every bit good as between process-based composing direction and modular object-oriented authorship instruction.An experimental research is conducted among schools and concern endeavors in Vietnam by utilizing the same methodological analysis and measurement instrument to pull comparative decisions and to light positions on Moodle s characteris tics and activitiesIt has been suggested that newest version of Moodle will be used because it comprises with connectivist, the emerging theory of larning for the digital bringing to explicate the technological impact on life doctrine unrecorded, love and larn.A research is conducted to find whether Moodle s resources, activities other characteristics, etc. are conditions necessary and sufficient for on-line activities in general and on-line authorship in peculiar.A farther study research is conducted to develop a package to make packaged on-line talks for usage in a distributed instruction environment, based on developing direction system as criterion of IMS Global Learning kitty ( IMS GLC ) and Advanced Distributed Learning ( ADL )5.3.2 Recommendations for development research into e-learning in the hereafterDue to agencies and the topic of acquisition, the succeeding(prenominal) recommendations for possible future research of e-learning are as followsMobile engineeringsBecause of technological development and scholars who are without substructure or individuals whose occupations require them to continuously travel. Therefore, larning activities need to be transferred through nomadic engineerings as nomadic phones, PDAs ( personal digital helpers ) , digital pen and paper, etc.Simulations in e-learning procedureSimulation engineering is used to analyse the possible result of a given state of affairs based on one or more known variables. The conception of the simulation is to minimise an unwanted result, but to increase the opportunities for success. So, simulations may heighten talks, presentations, existent universe pattern, immersive environment and experiential acquisition.Learning personalizationOwing to the diverseness in differentiate learning population, the diverseness in the entree media and modes, and diverseness in the linguistic context of usage of such engineerings. The most popular LMS like Moodle still does non back up larning personalizat ion. Therefore, Researchers need to bridge the spread between the universes of Learning Management Systems ( LMSs ) and Adaptive Learning Environments ( ALEs ) . So, they map personalization functionality on different faculties of LMSs. Similarly, research workers of ALEs integrate their ALE within bing LMSs.Open beginning e-learning toolsFrom demands of extended developer communities and a certain e-learning package for instruction, unfastened beginning package applications are noticed due to be nest eggs, stableness, public presentation and entree to code. Users in the close hereafter will hold entree to outdo unfastened beginning package that should be built on unfastened criterions for the populace to analyze, alteration, better and administer the package in an collaborative mode.Standards developmentStandards development is aimed at linking involvement and concern of different groups in distributed acquisition community. It is conducted through the combination between current engineerings and public executions. The impression is to set up a mention theoretical account for the foundation of effectual Internet-based acquisition. These criterions are considered as the guidelines for the Godhead to plan, develop, and implement the acquisition content.