Marketing Analysis Of Virgin Media Marketing Essay

Marketing Analysis Of Virgin Media Marketing Essay Services marketing are a form of marketing which focuses on selling services. Services can be tricky to sell and the marketing approach for them is much different than the approach for products. Some companies offer both products and services and must use a mixture of styles; for example, a store which sells phone also tends to offer services such as helping people select phone as contract and providing broadband service and phone repair. Such a store must market both its products and the supporting services it offers to appeal to customers. Virgin Media is an innovative new media company that was formed as a result of a merger between NTL and Telewest and then a re-branding as Virgin Media. Its main strength lies in the branding and the innovation that the name Virgin offers. Internally, Virgin Media is the only company in the United Kingdom that offers all four of the main media services, i.e. digital television, broadband, fixed line telephone and mobile phone packages. The ability to offer these products all together in one bundle is the unique selling point of Virgin Media and clearly sets the company apart from its competitors. Swot analysis is the most important and first stage of planning. It is a feedback mechanism to make new strategies for any organisation. Strengths, Weaknesses, Opportunities and Threats are the four components of a swot analysis. Weaknesses and Strengths are correlated and examine the internal part of the business analysis whereas Opportunities and Threats deal with the external environment of business operation. Weaknesses and strengths refer to aspect of marketing, finance, manufacturing or organisational structure. Swot analysis helps clarifies the objectives of the organisation Strengths In offering these combined services, the company has substantial economies of scale as it is able to combine many of its generic roles such as administration and finance, thus allowing the company to price more competitively for the benefit of its customers. Due to its perceived leading brand name in the media, Virgin Media has managed to secure an ongoing contract with Sky, extending further still its inclusive offering to its customers. Technical ability and infrastructure are also two of the key internal strengths of the company, which have been exploited to produce a market leading position. Weaknesses Despite this, the company does have some internal weaknesses that need to be managed. The merger between NTL and Telewest is still relatively new and there are cultural clashes between the two styles and the emerging Virgin style. In recent years, there have been several redundancies and outsourcing of customer services, in an attempt to bring down costs. This has resulted in a degree of unsettled behaviour and lack of loyalty from staff. Due to the size and complexity of the growing organisation, there are likely to be ongoing conflicts which will need to be managed if this cultural shift is not to impact on the customer experience. Opportunities and Threats Externally, the opportunities and threats facing Virgin Media are ever changing. The media sector is developing an exceptionally fast pace, resulting in both opportunities and threats for companies such as Virgin Media. Opportunities are widely available for Virgin Media, predominantly in offering value added services such as online gaming or more reliable broadband connections. Bundling these media services together, as Virgin Media has already done offers yet further opportunities within the media sector, in terms of grasping greater market share. Consumers like simple, one-stop shopping when it comes to the media options available; this is something that Virgin Media can continue to exploit, particularly now that it has signed an agreement with Sky. Threats to Virgin Media come from other similar media companies such as Orange or BT who remain as large players in the market. In particular, Virgin Media is rumoured to have difficulties with its infrastructure reliability, which could potentially allow competitors such as BT to increase market share. The media sector as a whole is extremely fast moving; therefore, the main threat is that Virgin Media may fail to keep pace, thus losing its customer base to another more innovative company. The flower of service Facilitating elements(services) Information: Customers often require information about how to obtain and use a product and services. They may also need remainders and documentation. Example, Of virgin broadband information services are: Direction to service site and using instruction, warning and insurance, terms and condition of services. Order taking: Many goods and services must be ordered or reserved in advance. Customer needs to know what available and may want to secure commitment to delivery Billing:How much do I owe you? .Customers deserve clear, accurate and intelligible bills and statements. Payment: Customer may pay faster and more cheerfully if Virgin makes transactions simple and convenient for them. 2) Enhancing services: Consultation: Value can be added to goods and services by offering advice and consultation. Safe keeping: Customers prefer not to worry about looking after the personal possessions that they bring with them to a service site. Exceptions: Customers appreciate some flexibility in a business when they make special request. They expect it when not everything goes according to plan. Hospitality: Customers who invest time and effort in visiting a business and using its services deserve to be treated as welcome guests. User Preparation When implementing new system, it is important that personnel, employees, managers and others in the organization are prepared for it. This process is also called process of readying the decision makers, managers, employees, and stakeholders for a new system. In this regard, user training becomes very essential, because without it the success of the system cannot be guaranteed. This process of user preparation is planned and executed properly and involved a lot of arrangement, and consideration (Stair Reynolds, 2008). Virgin Media, the UKs leading fibre-optic broadband provider currently has almost 60,000 SME and public sector broadband clients, but has announced that it is looking to grow this significantly. Virgin Media has unveiled plans to target the small and medium business customers of its rival broadband giant BT. The move comes soon after BTs commitment to undercut Virgin Medias residential super-fast broadband prices, with its new fibre-optic broadband service which BT is rolling out this year. There is a very big market up for grabs, as small and medium-sized enterprises (SMEs) spend about  £18bn a year on IT and telecoms. Virgin Media currently have revenues of about  £600m pa from business broadband customers and this is forecast to rise to about  £1bn pa in three to five years. Virgin Media chief operating officer Andrew Barron said: This is another step forwards. Weve been working in the business division for 18 months on getting the business processes to the right level. Weve improved it dramatically. We can use the fibre-optic network to differentiate ourselves. Marketing communication Mix: The marketing mix is the set of controllable tacticle marketing tools that the firm blends to produce the Response it wants in the target market (Melewar. T.C., Saunders.J, 2000) Marketing communications are the means by which firms attempt to inform, persuade, and remind consumers directly or indirectly about the products and brands that they sell. A company s total marketing communication mix also called promotion mix (Kotler, 2005) consists of specific blending of advertising, personal selling, sales promotion, public relations, and direct marketing tools that are used by company to pursue its advertising and marketing objectives. The marketing communication activities which contribute to the marketing of any new or existing product: by creating awareness of the brand; linking the right associations to the products image in the consumers memory, facilitating stronger consumer-product connection etc. Current extended marketing mix marketing mix. People People is one of the elements of service marketing mix. People define a service.. In case of service marketing, people can make or break an organization. Thus virgin media nowadays are involved into specially getting their staff trained in interpersonal skills and customer service with a focus towards customer satisfaction. In fact many companies have to undergo accreditation to show that their staffs are better than the rest. Definitely a USP in case of services. Process Service process is the way in which a service is delivered to the end customer. The process of a service company such as virgin media in delivering its product is of utmost importance. It is also a critical component in the service blueprint, wherein before establishing the service, the company defines exactly what should be the process of the service product reaching the end customer. Physical Evidence The last element in the service marketing mix is a very important element. As said before, services are intangible in nature. However, to create a better customer experience tangible elements are also delivered with the service. Physical evidence is used as a differentiator in service marketing. This is the service marketing mix (7p) which is also known as the extended marketing mix Position Positioning in different areas is not always easy (I can say it is too difficult). Virgin Group was aware of the difficulties so they had to think about the Virgin brand name. They have never entered in a business before doing solid researches and analysis. They have reviewed the industry and tried to look from customers eyes. They were aware of the trade-offs they had to think before entering a new business venture and they have never underestimated the risks behind new entrance. Advertising Virgin Media launched to much fanfare in February 2007, with a public relations event and an expensive advertising campaign which covered major UK television channels, newspapers and billboards. In an effort to increase awareness of the group and its services, Virgin Medias campaign used bright red colours to portray its brand image. Recent[update] television advertising featured actress Uma Thurman and comedienne Ruby Wax, and currently[update] features actor Samuel L Jackson, whilst the print advertising features bold typography. Virgin Media also sponsored the Channel 4 reality TV show Big Brother until the end of the ninth series. Virgin Media Business/ On Thursday 11 February 2010, Virgin Media announced that its business division would be rebranded as Virgin Media Business with immediate effect. The company, which had been operating as ntl:Telewest Business, is now the largest B2B brand in the Virgin Group. This marked the end of the NTL and Telewest being used by the company. Virgin Media Business is the UKs only telco with a national fibre optic Next Generation Network. Organisations working with Virgin Media Business include London City Airport, Arqiva, Hampshire and Isle of Wight Partnership and South West Water. Consumer behaviours Understanding how consumer behaviour is changing will be an important requirement of Virgin Medias upcoming music offering and, should they become law, the Governments legislative proposals will also require measurement of the level of copyright infringement on ISPs networks. Deticas CViewà ¢Ã¢â‚¬Å¾Ã‚ ¢ technology potentially offers a non-intrusive solution which enhances our understanding of aggregate customer behaviour without identifying or storing individual customers data. Consumer Segment We face intense competition from a variety of entertainment and communications service providers, which offer comparable broadband internet, television, fixed line telephony and mobile telephony services. In addition, technological advances and product innovations have increased, and will likely continue to increase, the number of alternatives available to our customers from other providers and intensify the competitive environment. See Risk Factors-We operate in highly competitive markets. However, we believe that we have a competitive advantage in the U.K. residential market due to the superior technical capabilities of our cable network over the network of the incumbent BT, which many of our competitors rely on to provide their services. We also face intense competition in the mobile telephony market, primarily driven by increased pricing pressure from both established and new service providers, evolving customer needs and technological developments. We offer most of our products on a stand-alone basis or as part of bundled packages designed to encourage customers to subscribe to multiple services. We offer broadband internet, fixed line telephony and mobile telephony and data services throughout the U.K., and currently offer television services exclusively in areas served by our cable network Segmentation, Targeting, Positioning (STP) Before start think about marketing (4P), you must understand what is STP. Terms of STP include : market strategy; target markets; positioning; market segmentation and target markets; market segmentation and demographics Segmentation Segmentation : Identifying all segments for the product/service. Many of the resources listed in module 3 will be helpful to you when you develop segments. To be useful, segments should be: Measurable Accessible (can you reach them) Profitable Distinct from one another the objective of segmentation is to find attractive markets. Strategies include Break market into components Regroup into market segments Select which segment to target Targeting Virgin Media is currently number two in the home broadband market in the UK, but it obviously doesnt want to be left behind when it comes to broadband on the move. The company has its own-brand mobile phone service, so its wasnt that much of a leap for it to add mobile broadband into the mix. Virgin is offering mobile broadband via a number of different deals. For example, if youre already a Virgin customer using its XL (20Mb) or L (10Mb) cable broadband packages or its ADSL Bundle 1 offering, you can get mobile broadband with a 1GB usage allowance for an additional fiver a month. If youre on one of the lower-end home broadband deals you can get the same package for a tenner a month. However, for this review were looking at the standard retail pack which targets people who dont already have a Virgin service. This deal costs  £15 a month on an 18-month contract for a 3GB monthly download allowance and a free USB modem Positioning. Positioning is an essential component and skill in good marketing. Perceptual maps are used to determine the position of a product, firm, person, service or idea. Positioning maps or perceptual maps can be simple, yet very effective marketing tools. One definition of Positioning Theory is: the science of perceptual strategy. It is based on a theory that strategy can only be planned in the mind of the consumer, not the marketplace*. It is important to understand the levels of competition because positioning applies at all levels of competition. For example: Product Level Corporate Level Industry Level The STP Process The growing use of the STP process has occurred as a direct result of the prevalence of mature markets, the greater diversity in customer needs, and the ability to reach specialized or niche segments. As such marketers are increasingly segmenting markets and identifying attractive segments (i.e. who to focus on and why?), in order to identify new product opportunities, develop suitable positioning and communications strategies (i.e. what message to communicate), and effectively allocate resources to key marketing activities (i.e. how much should we spend and where?). Organizations will often commission segmentation research when they want to re-scope their marketing strategy, investigate a declining brand, launch a new product, or restructure their pricing policy. Organizations operating in highly dynamic environments seek to conduct segmentation research at regular intervals, to keep in touch with changes in the marketplace. STP refers to the three activities segmentation, targeting, and positioning SOURCES 1. Virgin Media, fourth quarter 2007 results presentation, February 2008. 2. Carphone Warehouse Plc fourth quarter trading update, April 2008. 3. Domestic Competitive Market Review, 2004, Ofgem.

By 112 Study Guide

Silence of the Bees: †¢ How do bees communicate? Bees communicate through dance (the waggle dance). A methodic combination of buzzing, moving the behind in a figure-eight fashion that informs other bees about pollen/ food that is found in a particular area. †¢ Why are bees so important to the U. S. agriculture industry? Honeybees are the most important pollinator on the planet. They pollinate crops, which in turn creates food to eat. What percentage of the industry do bees account for? They account for one-third (more than 30%) of the food that is produced in America.They pollinate at least 100 of our most important crops (cotton, fruits, vegetables, nuts, seeds, etc. ) †¢ What are some natural dangers to the bee industry? Natural dangers to the bee industry would be natural disasters (wildfires, hurricanes, tornados), wild animals (mainly bears) †¢ What is considered adequate pollination? †¢ What is CCD? Colony Collapse Disorder. This is a phenomenon in whic h worker bees from a beehive/colony abruptly disappear. When did it become a noticeable problem? Winter 2006 is when the issue was noticed, but it wasn’t until the following spring that it was named CCD and was being researched heavily. What are characteristics of CCD versus other hive disturbances/illnesses? The bees are completely vanishing, as opposed to a mite infestation where the bees would be crawling on the ground. Also, other insects leave infected hives untouched †¢ What types of crops are affected by CCD? A lot of crops are affected, all the crops that are pollinated by bees! In the video, blueberries, oranges, apples, cantaloupes (travel 55 hundred miles per year). †¢ Where do we get new bee colonies in the U. S. for industry use? We import bees from Australia.The Australian bees are the bees that could have potentially carried CCD to the US. †¢ What are factors thought to possibly contribute to CCD? Pesticides (which impair bees ability to learn ca using them to forget their way back to the hive), cell phones interfere with be navigation, mites, or a pathogen causing this rare occurrence are all factors that scientists have thought to contribute to CCD †¢ If CCD continues, what would happen to the agricultural industry? Ultimately the agricultural business would die, food expenses would rise, unless we are willing to use hand pollination. What if any crops would be left? The crops pollinated by the environment (wind or rain) Examples are corn wheat, rooted crops (potatoes, carrots, etc. ) †¢ What is the approximate lifespan of worker bees? The approximate lifespan of a worker bee is 28-35 days †¢ What sex are worker and drone bees? Worker bees are female (collect pollen and pollinate other flowers) and drone bees are male (sole purpose= mate with queen) †¢ What is HFCS? High Fructose Corn Syrup †¢ According to the case study, what impact might HFCS have on CCD? If not stored properly, substances within HFCS will form HMF (hydroxymethlfurfural). According to the article used in the case study, what major issues/concerns were addressed by the authors? The first issue is how commercial workers are storing the HFCS in transportation. Also, how the apples will get pollinated if the bees keep dying/disappearing. †¢ What are the advantages to the commercial use of HFCS? It is easy to store if properly stored, stable shelf life (will hold for a long period of time), and cheap (because we have a lot of it; it is easy to find and purchase). It is used to sweeten foods. Earthworms: †¢ Which side of the worm did we cut into? We cut into the dorsal side of the worm (the back).The dorsal side of the worm was smooth and darker than the ventral side (the underside) †¢ Know the purpose of all the organs we discussed. Dorsal side is dark and feels smooth Ventral side is lighter and has a rough feel caused by setae Setae – Bristles that aid in providing traction for movement M etameres are the body segments that are internally separated by septa Clitellum – the light-colored cylindrical structure close to one end of the worm -a glandular organ that produces mucus for copulation -secretes the cocoon into which eggs are deposited â€Å"Head† or Anterior end of worm is the one closest to the clitellum – at he tip is the mouth Posterior or Caudal – anus (where waste is removed) is located here. Oviducts –small openings located on the ventral side where eggs emerge; followed by sperm ducts (located on segments 14 and 15) Cerebral Ganglion (â€Å"brain†) – located at the cranial tip of the worm Aortic Arches (heart) – 5 around the esophagus; pump blood in a closed circulatory system †¢ What is coelomic fluid and why is it important for earthworms? The coelomic fluid is located in the coelom (body cavity) that acts as a hydrostatic skeleton to support the body and aid in movement.What is the typhlosole ? The typhlosole is the fold or ridge in the intestine that increases efficiency. †¢ Why do we dissect Earthworms? We dissect earthworms because they are a great introductory specimen. They lack a skeleton which makes dissection easier. They have some organs of more highly evolved organisms such as a closed circulatory system and simple digestive system. †¢ What type of circulatory system do earthworms have? Earthworms have a closed circulatory system with hemoglobin and amebocytes. They are the simplest organism with a closed system.Blood is pumped by a heart through vessels and doesn’t fill the body cavity. †¢ What do earthworms eat? Earthworms eat organic matter such as leaf, litter, animal waste, etc. †¢ How do earthworms obtain oxygen? Earthworms must absorb oxygen via diffusion through their moist skin because they don’t have any respiratory organs. How does their habitat affect this? Earthworms are burrowers found within rich soil which stays moist, aiding in the earthworms obtaining of oxygen. If earthworms dry out or the soil dries out, they die (suffocate) because oxygen can’t diffuse into their skin.These creatures have adapted by doing two things: 1) slowing down bodily functions during dry spells to conserve water 2) they can lose up to 70% of their body water before dying in this condition. †¢ How do earthworms reproduce? Earthworms reproduce sexually even though they are hermaphrodites. During mating, both worms exchange sperm to fertilize the eggs. This is an advantage because it creates more genetic diversity. †¢ Be able to identify structures in drawings like those in the handout. [pic] [pic] [pic] †¢ Know directional terms. Posterior – towards the caudal end (foot/tail)Anterior – towards the forward end (head) Dorsal – back side of the animal Ventral – bottom side of worm; tummy side †¢ Know the definitions of the external & internal structures we discus sed while dissecting the earthworm. EXTERNAL †¢ Dorsal side is dark and feels smooth †¢ Ventral side is lighter and has a rough feel caused by setae †¢ Setae – Bristles that aid in providing traction for movement †¢ Metameres are the body segments that are internally separated by septa †¢ Clitellum – the light-colored cylindrical structure close to one end of the worm o a glandular organ that produces mucus for copulation secretes the cocoon into which eggs are deposited †¢ â€Å"Head† or Anterior end of worm is the one closest to the clitellum – at the tip is the mouth †¢ Posterior or Caudal – anus (where waste is removed) is located here. †¢ Oviducts –small openings located on the ventral side where eggs emerge; followed by sperm ducts (located on segments 14 and 15) INTERNAL Reproductive System: †¢ Know the path taken by sperm to exit the male body during ejaculation. Be able to explain includi ng all glands and secretions on the path.At the time of ejaculation sperm leaves the epididymis via the vas deferens. As it goes through the vas deferens to the urethra it picks up the following fluids in order: nutritive fluid from the seminal vesicles ( milky alkaline fluid from the prostate ( mucous fluid for lubrication from the Bulbourethral gland/Cowper’s gland. †¢ Why are so many sperm produced? So many sperm are created because not all of the sperm make it to the egg. Many die trying to fight their way through the acidity/stickiness of the female reproductive organs.Sperm must work extremely hard to reach the egg and once it gets to the egg it must continue its rough journey breaking through the zona (hard outer shell of the egg) †¢ Know the definitions of male and female reproductive terms discussed in class. MALE= penis Penis – composed of 3 cylinders of erectile tissue: o Corpus cavernosa – 2 cylinders on dorsal part of the penis o Corpus Sp ongiosum – surrounds the urethra; distal end is enlarged to form the glans penis Scrotum – thin membranous sac that houses testes. Testes o Produce approx. 200-300 million sperm/ 24hrs in each testes o Approx. 700 ft. f seminiferous tubules – 80% of testes. o Essential male organs o Proper function is dependent on temperature Epididymis: o Located over the top back portions of the testis o Store immature sperm Vas Deferens – Tube through which sperm leave the epididymis during ejaculation Seminal Vesicles – add nutrient rich fluid for sperm Prostate: o Golf ball size o Produces a milky alkaline fluid – possibly to help with proper function of the flagella Bulbourethral Gland/ Cowper’s Gland– produces a mucous fluid to act as lubrication during ejaculation. FEMALE= vagina ? Folds of tissue that are covered with hair on the outside ?Smooth and moist inside folds ? Located between bladder and rectum ? Capable of great expansion to allow fetal development ? Lined with endometrium ? lead from uterus to ovaries ? Have fimbriae extensions at end by ovaries to catch released eggs. ? Ova production begins about the 7th week of embryonic development ? At birth each ovary contains approx. 1 million follicles with the potential to develop into eggs ? Approx. 80% of follicles degenerate by puberty leaving about 400,000 ? Only about 400 eggs will mature throughout reproductive life of female †¢ Why do so many sperm not survive?So many sperm don’t survive because of their short lifespan and the environments each individual sperm encounters after entering the vagina. For example: the vagina is acidic so approx. 25% of the sperm die immediately upon entry. Once the environment becomes fluid again, the sperm remain viable for 28-48 hours before sperm run out of nutrients and starve. The female defense system attacks sperm as foreign invaders. And the sperm must make it through the cervix (usually thick mucus) which secretes a protein fluid called musin. Once it gets through the cervix, it enters the uterus moving through the uterine cavity.The flagella of the sperm must work harder to go up the fallopian tube (swimming against current) finally reaching the EGG! 60% of sperm is less than perfect. †¢ What is the difference between sperm and semen? Sperm is the male sex cell of semen that fertilizes an egg, whereas semen is the combination of fluids and sperm that leave the penis via the urethral opening. Semen is sperm mixed with nutritional fluid from the seminal vesicles, alkaline fluid from the prostate, and mucus from the Bulbourethral/cowper’s gland †¢ Be able to identify and label the male anatomy. [pic] Be able to identify and label the female anatomy. [pic] [pic] †¢ What are the male and female sex organs? Know the composition/purpose of each and be able to compare the two. MALE= penis Penis – composed of 3 cylinders of erectile tissue: o Corpus caverno sa – 2 cylinders on dorsal part of the penis o Corpus Spongiosum – surrounds the urethra; distal end is enlarged to form the glans penis Scrotum – thin membranous sac that houses testes. Testes o Produce approx. 200-300 million sperm/ 24hrs in each testes o Approx. 700 ft. of seminiferous tubules – 80% of testes. Essential male organs o Proper function is dependent on temperature Epididymis: o Located over the top back portions of the testis o Store immature sperm Vas Deferens – Tube through which sperm leave the epididymis during ejaculation Seminal Vesicles – add nutrient rich fluid for sperm Prostate: o Golf ball size o Produces a milky alkaline fluid – possibly to help with proper function of the flagella Bulbourethral Gland/ Cowper’s Gland– produces a mucous fluid to act as lubrication during ejaculation. FEMALE= vagina ? Folds of tissue that are covered with hair on the outside ?Smooth and moist inside folds to cap the ends of the corpus carvernosa (similar tissue to that of the corpus spongiosum in males) ? Located between bladder and rectum ? Capable of great expansion to allow fetal development ? Lined with endometrium ? lead from uterus to ovaries ? Have fimbriae extensions at end by ovaries to catch released eggs. ? Ova production begins about the 7th week of embryonic development ? At birth each ovary contains approx. 1 million follicles with the potential to develop into eggs ? Approx. 0% of follicles degenerate by puberty leaving about 400,000 ? Only about 400 eggs will mature throughout reproductive life of female †¢ What is the purpose of each reproductive structure covered in class? Answered in the above question. †¢ Know all of the glands and organs involved in the endocrine system along with their functions †¢ Consists of glands that produce hormones to regulate: growth, reproduction, metabolism, personality, etc. †¢ Hormones – highly specialized chemi cals that act as messages to organs; carried in the blood stream throughout the body. Pituitary gland (Hypophysis) – produces growth hormone and regulatory hormones †¢ Thyroid – produces thyroxin which regulates metabolic rate †¢ Hypothalamus – secretes regulatory hormones †¢ Parathyroid – regulates calcium and phosphate levels in blood †¢ Adrenal gland – produces corticosteroids, epinephrine (adrenaline), and norepinephrine †¢ Pancreas – islets of Langerhans produce insulin; rest of pancreas produces digestive enzymes †¢ Ovaries – Estrogen, progesterone †¢ Testes – testosterone †¢ How many eggs are matured during one female cycle?Females are born with 1,000 eggs and over a lifetime only 400 eggs reach maturation, but during ONE female cycle a SINGLE is matured and sent out to be fertilized. †¢ How long is an average female cycle? An average female cycle = 28 days †¢ Know the ph ases of the menstrual cycle in detail. o Average of 28 day cycle o Involves release of mature egg, shedding of old endometrium and formation of new endometrium o Follicular phase – first 14 days of cycle ? 1st week: old endometrium is shed (menstruation); follicular development begins ? nd week: formation of new endometrium; follicular development continues ? Ovulation: release of mature ovum around the 14th day; egg has approx. 24 hrs. to join sperm. o Luteal phase – endometrium continues to prepare for possible implantation of embryo o If implantation does not occur by the end of the 28 day (average) cycle then menstrual bleeding occurs and the cycle begins again. †¢ Know the embryonic and fetal development discussed in the power point, video, and in your book. -Blastocyst – 5 days after conception -Implantation occurs within 10 days -4 weeks = arm buds, beginning of eyes 5 weeks = nose -6 weeks = leg buds embryo< 0. 5 inches -7 weeks = ? inch; clearly de fined fingers, visible internal organs and eye lenses -8 weeks = well defined fingers and toes -10 weeks = embryo=fetus; can move; approx. 2 inches long -14 weeks = fetus can bring hands together and suck thumb -15 weeks = sensory organs are almost complete -16 weeks = can actively turn -Fetal respiration = baby â€Å"breathes† fluid in and out. †¢ What is spermatogenesis? The production of sperm begins between the ages of 9-12 †¢ Know the structure of sperm and how/where they form and develop. pic] -Sperm is manufactured in the testes (testicle) in the seminiferous tubules. -Immature sperm are stored in the epididymis until ready for ejaculation. -Haploid cells (23 chromosomes) -Comprised of general three parts: headpiece, midpiece, flagellum †¢ What is the average production rate (may be a range) of sperm in a healthy male? More than 400 billion sperm is produced in lifetime and 200-300 million sperm produced daily. In normal semen, there is approx. 39 millio n (range from 33-46 mil) sperm/ejaculation

Details of Homeschooling Essay Samples

Details of Homeschooling Essay Samples Know you can convince your readers to back up your status in the essay using three unique techniques. Finding out how to compose a persuasive essay might take a while. You may buy argumentative essay from a specialist writer. By abiding By the above-given hints you will readily accomplish an impactful argumentative essay. Thus, the above told six position essay topics will allow you to compose a very good piece to position essay, but be sure whatever topic you're selecting is simple to understand and on which you get a good understanding, otherwise you won't be in a position to create sturdy arguments. The subject of homeschooling is one that's fantastic for an opinion essay, particularly if you narrow down your prompt the proper way. Additionally, your topic sentence ought to be clear and precise. Another crucial disadvantage that accompanies the homeschooling alternative is the kid's socialization development. Speaking about the negative side of homeschooling, it will be a whole lot more difficult for a child to socialize since they are not at their peers the majority of the time. Essay topic Some people think that teaching children at home is ideal for a child's development while some feel that it's very important to children to go to school. A child is effective at their own pace has less s tress which results in better grades. It is clear that homeschooling has become the most appropriate option as soon as the youngster can't attend school because of health troubles. The homeschooling is the individual strategy, the chance to learn more about the direction with which the kid would like to connect their life. On the reverse side, as soon as a kid learns at home, she gets hardly any chance to interact with different children. In any case, a child who's homeschooling has the ability to find rest, immediate medical attention without needing to send messages between school and home. Homeschooling Essay Samples - Is it a Scam? College essay ought to be completed promptly in order to keep superior grades in your college. Occasionally, college essay help can be found within the university itself. Students should select a compelling topic to impress the audience together with their teachers. Students are given instructional plan which specifies what the student is anticipated to accomplish in the time fram e between meetings. What the In-Crowd Won't Tell You About Homeschooling Essay Samples Moreover, homeschooling is the chance to study directly what the little one wants, to pick the subjects where the student will benefit. Independent study is available to anybody. It is a different way of learning. The Fight Against Homeschooling Essay Samples Moreover, homeschooling isn't cheap which is the reason why the financial aspect needs to be taken into account too. The debate on homeschooling is a problem everywhere. Supreme level research on the subject of homeschooling can actually leave wonderful insights on the problem of homeschooling which could be useful in making the policies regarding the problems and dilemma of creating the effort for the access to schools as home. Secondly, homeschooling students are able to move on to a different topic anytime. You might discover that there are several diverse directories, which usually means you will have to find one that is definitely the most relevant to you. If you are searching for an extremely specific sort of samples, then you may need to go through several directories before you discover what you require. It's possible to also keep a close check on their wellness, diet and make sure that they're getting all that they might need to remain healthier. Failure to allow the child develop socially could have harsh side effects like social isolation and the growth of aggressive behavior around a huge crowd. The choice to homeschool your son or daughter is an immense, life changing decision. While not trying to change your head about the choices you have made for your son or daughter, I am attempting to inform you as to a number of the potential repercussions of being homeschooled. To understand mind mapping, one has to understand that human behavior is regulated by interior motives that aren't always visible on the surface. At precisely the same time that it limits the life span of a student within four walls of the house. Taking breaks at any moment plus the capacity to choose time during the day for the education can greatly help kids increase the degree of motivation and decrease the stress that the majority of the kids have at traditional schools. My homeschool curriculum high school is a true fun and I get an outstanding pleasure from it. To start with, the child has educational freedom as there's no need to adhere to a specific set of rules that's quite well known in most of schools. Homeschooling offers convenience for students when they're not have enough time to study or sometimes don't wish to study. Not a lot of families can afford to do that in the world today. Parents earn their decisions based on their social and financial beliefs and other facets based on the experience they have had with schools.

Technical Aspect - Free Essay Example

Sample details Pages: 10 Words: 2959 Downloads: 9 Date added: 2017/09/16 Category Technology Essay Type Argumentative essay Did you like this example? TECHNICAL ASPECT In the technical aspect it identifies whether the services rendered could be the highest possible quality level with minimum cost. In this aspect we will discuss the equipment and other computer application we use in the business. We purchase the equipment as packages in order to lessen our expenses. Hardware and Software is our much focus aspects. We did researching on how much the Hardware and Software will cost us, through net surfing. The internet connection we used is a package plan PLDT DSL with telefax phone amounting to P2,799. 0 with the capacity of 10 computers and have a speed of 2 Mbps (megabytes per second). In hardware aspect, our target number of PC is 10 (monitor-flat screen, keyboard, mouse, webcam), 3 in 1Printer, Scanner Photocopier. In Software, we will be installing original Operating System of Windows 7 as the latest operating system and MS Office Professional 2007 likes MS Word, Excel, Power point, Access, Desktop Publishing and instal ling the popular on line games such World of warcraft , CounterStrike, Battle Realms, Dance Audition, Auto Jam, and we will be installing Norton 360 version 3. premium for our anti-virus and anti-spyware. We offer other service to customers likes printing in black and white and colored prints, DVD/CD burning, photocopying. telefax, scanning and payphone. List of Hardware Brand name Amount Package PC’s intel athlonPhp. 17,500. 00 3 in 1 PSC HP Officejet 2610 Print/Scan/Copy Php. 14,500. 00 Computer application software Amount OS MS Office 2007 Php. 19,200. 00 Game software: Warcraft (dota) Php. 1,450. 00 Counterstrikes Php. 350. 00 Battle Realms Php. 720. 00 Dance Audition Php. 1,968. 00 Autojam Php. 1,968. 00 Anti-virus and anti spy ware Php. 10,800. 00 MANPOWER Manpower requirements are very important to any business in order for them to have an intelligent and accurate people who will manipulate inside the firm. Requirements will serve as basis on personal and general ba ckground of an employee enable for the company to know the capacity of their skills and ability to do the work that is assign to them. Business owner will be in charge in human resource. The personnel of the Internet cafe will be the industrial partner who works by shift, 8 hours a day, the first shift is from 7:00 am to 3:00 pm while the second shift is from 2:00 pm to 10:00 pm and the 3rd shift will be 10:00 pm to 7:00 am. A walk in technician will be called in case if computer malfunctions and he will visit then the shop/cafe twice a month. Walking Technician P 1,000. 00/visit twice a month ESTIMATED ANNUAL COST FOR MANPOWER For Walking Technician P24, 000. 00/year (2000*12) Additional budget allocation for computer troubleshooting Php. 500 (500*12) (Just incase our technician is not available. ) MANAGER Ms. Ma. Normita Cava Ms. Jacquelyn B. Santos ACCOUNTANT Ms. Evelyn Macabodbod CASHIER/COMPUTER ASSISTANT Ms. Angelica Aquino Ms. Katherine Trinidad I. T. Mr. Tomy Alejandro OP ERATION OF A BUSINESS Factors that we consider while putting up our own Internet cafe o Location- Picking a good spot and we’ll hit us a gold mine. o Competition- Most business-minded people think of competition as a race to charge the lowest prices in order to win customers. While it’s good for the customers, exceeding the lower boundaries can drive you and your competitors to bankruptcy. One cannot expect to recover a Php500, 000 investments if hourly rentals go down to as low as Php10. It goes without saying that in this industry, there are no customer loyalty; just cheaper rentals. Software Licensing-it’s really important to have an original operating system, because pirated OS can eventually damage the system. o Expected ROI- investing money in a business is a risk in our case the well tabulated if financial statement is our major concern. Cafe opens at 7:00 am until 10:00 pm. Ahead of other competitors, this will lead us of being known. Our goal is to g ive the needs of the students and others in an early manner of time. It will also include the completion all legal requirements before the operation of business. In operational procedure we keep in minds all the legal aspects of establishing a business such as Business permit the following requirements are: LEGAL REQUIREMENTS Registration with BIR (Bureau of Internal Revenue) Registration of business name with DTI ( Department of Trade and Industry) Barangay Clearance and Business Permit Mayors Permit BARANGAY CLEARANCE The proposal business will secure Barangay permit that is our responsibilities. It would make the immediate community to be aware of the business that would give satisfaction and promote community involvement. REGISTRATION OF NAME WITH DTI JOB FUNCTIONS POSITION FUNCTION MANAGER Establishes store policies and procedure for strict implementation Execute final decisions on all matters pertaining to the operation and the management functions of the business Au dit individual computers to check for proper system Visit the shop alternate everyday ACCOUNTANT Check the book of accounts and financial statement in daily basis Handles license renewals,facilities preparation and payment of annual tax generated by the business. Visit the shop every other day. COMPUTER ASSISTANT / CASHIER Accept payment Maintains inventory of supplies in the shop To assist customers in their needs Maintain cleanliness and orderliness. Help conserve Utilities consumption Logging the customers hours consumed I. T. Incharge in computer maintenance * I. T. Expert Provide information and/ or technical aspect 12 [pic]OPERATION OF A BUSINESS Factors that we consider while putting up our own Internet cafe o Location- Picking a good spot and we’ll hit us a gold mine. o Competition- Most business-minded people think of competition as a race to charge the lowest prices in order to win customers. While it’s good for the customers, exceeding the lower b oundaries can drive you and your competitors to bankruptcy. One cannot expect to recover a Php500, 000 investments if hourly rentals go down to as low as Php10. It goes without saying that in this industry, there are no customer loyalty; just cheaper rentals. o Software Licensing-it’s really important to have an original operating system, because pirated OS can eventually damage the system. o Expected ROI- investing money in a business is a risk in our case the well tabulated if financial statement is our major concern. Cafe opens at 7:00 am until 10:00 pm. Ahead of other competitors, this will lead us of being known. Our goal is to give the needs of the students and others in an early manner of time. It will also include the completion all legal requirements before the operation of business. In operational procedure we keep in minds all the legal aspects of establishing a business such as Business permit the following requirements are: LEGAL REQUIREMENTS o Registratio n with BIR (Bureau of Internal Revenue) o Registration of business name with DTI ( Department of Trade and Industry) o Barangay Clearance and Business Permit o Mayors Permit BARANGAY CLEARANCE The proposal business will secure Barangay permit that is our responsibilities. It would make the immediate community to be aware of the business that would give satisfaction and promote community involvement. REGISTRATION OF NAME WITH DTI 13 [pic]The proposed business should be registered with DTI to assure that any organization of individual for their business proposal for future use would not copy the name of our business. It acquires 15 days period of processing before the name of the business registered certificate can be issued by the said government agency. BUSINESS/MAYOR’S PERMIT Business Permit must be applied with the licensing office at the Municipal Hall of the said locality. It would be based on the reported business entity to be put up; we secured barangay clearance as a requirement for an application. Bureau of Internal Revenue The proposed business should register with BIR and secured TIN (Tax Identification Number) which will be used as simplifying the record control producers relating to taxation and securing VAT (Value Added Tax) MAYOR’S PERMIT Mayor’s permit must acquired before the operation of the business Steps in processing permits STEP 1 1. Business Name Registration Certificate Validity: 5 years Requirements: o Accomplished Business Name Registration Form [Single Proprietorship/Partnership] o Tax Identification Number (TIN) o Registration fee of P 300. 00 STEP 2 Mayor’s / Business Permit Local Municipality where the business is located Validity: 1 year Requirements: 14 [pic][pic] o Accomplished Business Permit Application Form o DTI-Business Name Certificate o Sketch of he business location o Barangay Clearance o Lease Contract STEP 3 o Bureau of Internal Revenue (BIR) National Office STEP 4 Securities and Ex change Commission (SEC) Certificate Requirements: o Verification Slip Form (re: proposed name) o Accomplished Registration Data Sheet LEGAL REQUIREMENTS COST Barangay Clearance 150. 00 Mayor’s Permit 9,514. 00 Business Tax 1,400. 00 Mayor’s Permit 2,096. 00 Business Plate 350. 00 Refuse Fee 2,384. 00 Sanitary Permit 2,064. 00 Health Certificate 200. 00 Occupational Tax 200. 00 Inspection Fee 200. 00 Filing 100. 00 Processing 120. 00 Zoning 400. 00 BIR 300. 00 DTI 500. 00 Total P 10,464. 00 15 [pic]* The mayor’s permit computation was computed by Ms. Lorna Torres at Business Permits and Licensing Office, City of Caloocan Signage Permit 5ft Length 2ft Width * According to Mr. Bong Reyes of Engineer’s Office of Caloocan City Hall signage permit is 35. 00 per square ft. Computation: 10sq. ft. x 35. 00 = 350. 00 Additional Inspection fee 150. 00 Filing fee 50. 00 Total Cost Php550. 00 The amount of signage is Php. 4,000. 00 The store will be o pen Monday through Sunday. Ahead from other Internet shop along the area, the mall opens at 8:30 am; we always believe that the early bird catches the worm. The place is good for group, good for kids, attire- casual. Assumptions: ?Business Year will start at June 2009 ?Prepaid Rent is Php. 10,000. 00 monthly, Payment will first month of the business year. ?Payable must paid before the division of income ?Division of income will be at the end of business year Salaries for Other technician will be Php. 500. 00 per visit, estimated once a month ? Air condition maintenance will for Php. 450. 00 every year ?Water expense is Php. 117. 50 minimum bill every month. ?Bill of telephone was included in DSL ?Cleaning Expense is Php. 1,735. 00 for the whole year ?Anti virus is package purchase that good for 5 computers amounting Php. 3,600. 00 each ? 2010 purchase another Norton Anti virus for the additional computer 16 [pic]? Padlock and other cleaning materials considered as expense at the end of the year ? Membership card is good for 1 year ?All lightings materials are included in lease of contract ? Membership card, small tarpaulins fliers will purchased twice a year LIST OF SUPPLIES The materials needed for the operation of the business Bond Paper 150. 00 (500pcs. /rim) CD w/ Case 13. 00/set Ballpen 48. 00/box of 12pcs. Stapler 100. 00 Stapler Wire 30. 00 HP 96 Black Ink 800. 00 HP 97 Tri-Color 850. 00 Record Book 25. 00 Fire Extinguisher 10lbs. (Danwell)- 3,950. 00 Other Equipment Air-condition (Condura) 14,500. 00 Furniture Fixture Quantity Unit Price Total Price Computer Table 14 1,300. 00 18,200. 00 Table for Server 1 1,500. 00 1,500. 00 Monoblock Chair 15 249. 75 4,995. 00 Tool Chair 5 89. 00 445. 00 Cabinet 1 ,000. 00 1,000. 00 Total 26,140. 00 Additional Expense 17 [pic] The proposed business should be registered with DTI to assure that any organization of individual for their business proposal for future use would not copy the name of our business. It acquires 15 days period of processing before the name of the business registered certificate can be issued by the said government agency. BUSINESS/MAYOR’S PERMIT Business Permit must be applied with the licensing office at the Municipal Hall of the said locality. It would be based on the reported business entity to be put up; we secured barangay clearance as a requirement for an application. Bureau of Internal Revenue The proposed business should register with BIR and secured TIN (Tax Identification Number) which will be used as simplifying the record control producers relating to taxation and securing VAT (Value Added Tax) MAYOR’S PERMIT Mayor’s permit must acquired before the operation of the business Steps in processing permits STEP 1 1. Business Name Registration Certificate Validity: 5 years Requirements: Accomplished Business Name Registration Form[SingleProprietorship/Partnership] Tax Identification Number (TIN) Registration fee of P 300. 00 STEP 2 Mayor’s / Business Permit Local Municipality where the business is located Validity: 1 year Requirements Accomplished Business Permit Application Form DTI-Business Name Certificate Sketch of he business location Barangay Clearance Lease Contract STEP 3 Bureau of Internal Revenue (BIR) National Office STEP 4 Securities and Exchange Commission (SEC) Certificate Requirements: Verification Slip Form (re: proposed name) Accomplished Registration Data Sheet LEGAL REQUIREMENTS COST Barangay Clearance 150. 00 Mayor’s Permit 9,514. 00 Business Tax 1,400. 00 Mayor’s Permit 2,096. 00 Business Plate 350. 00 Refuse Fee 2,384. 00 Sanitary Permit 2,064. 00 Health Certificate 200. 00 Occupational Tax 200. 00 Inspection Fee 200. 00 Filing 100. 00 Processing 120. 00 Zoning 400. 00 BIR 300. 00 DTI 500. 00 Total P 10,464. 00 * The mayor’s permit computation was computed by Ms. __________ at Business Permits and Licensing Office, City of Digos Signage Permit 5 ft Length 2ft Width * According to Mr. _________ of Engineer’s Office of Digos City Hall signage permit is 35. 00 per square ft. Computation:10sq. ft. x 35. 00 = 350. 00 Additional Inspection fee 150. 00 Filing fee50. 00 Total Cost Php550. 00 The amount of signage is Php. ,000. 00 The store will be open Monday through Sunday. Ahead from other Internet shop along the area, the shop opens at 7:00 am; we always believe that the early bird catches the worm. The place is good for group, good for kids, attire- casual. Assumptions: Business Year will start at January 2010 Prepaid Rent is Php. 10,000. 00 monthly, Payment will first month of the business year. Payable must paid before the division of income Division of income will be at the end of business year Salaries for Other technician will be Php. 1,000. 00 per visit (twice a month) Air condition maintenance will for Php. 50. 00 every year Water expense is Php. 117. 50 minimum bill every month. Bill of telephone was included in DSL Cleaning Expense is Php. 1,735. 00 for the whole year Anti virus is package purchase that good for 5 computers amounting Php. 3,600. 00 each 2010 purchase another Norton Anti virus for the additional computer Padlock and other cleaning materials considered as expense at the end of the year Membership card is good for 1 year All lightings materials are included in lease of contract Membership card, small tarpaulins fliers will purchased twice a year LIST OF SUPPLIES The materials needed for the operation of the business : Bond Paper 150. 00 (500pcs. /rim) CD w/ Case 13. 00/set Ballpen 48. 00/box of 12pcs. Stapler 100. 00 Stapler Wire 30. 00 HP 96 Black Ink 800. 00 HP 97 Tri-Color 850. 00 Record Book 25. 00 Fire Extinguisher 10lbs. (Danwell)- 3,950. 00 Other Equipment Air-condition (Condura) 14,500. 00 Furniture Fixture Quantity Unit Price Total Price Computer Table 14 1,300. 00 18,200. 00 Table for Server 1 1,500. 00 1,500. 00 Monoblock Chair 15 249. 75 4,995. 00 Tool Chair 5 89. 00 445. 00 Cabinet 1 1,000. 00 1,000. 00 Total 26,140. 00 Additional Expenses: Pad Lock ( Abloy) P1,800. 00/ unit) Quantity Unit Price Amount 2 1,800. 00 3,600. 00 Waste Disposal The proper disposal of the garbage is very important. Since our business is a computer cafe we usually used bond paper, so it is not hard for us to think how it will be disposed. To maintain the cleanliness inside the cafe there are trash basket at one corner. Cleaning Materials : Broom 60. 00 ( replace every 6 months) Dust Pan Plastic 45. 00 Trash Basket 100. 00 Feather Dust 50. 00 (25. 00/ pc. ) Mop 250. 00 Powder Soap 20. 00 ( 6pcs. Good for 2 mos. ) Air Freshener 175. 00 ( replace every 2 months) Guidelines of Business 1. All Malicious site are blocked 2. Were not allowing inserting flash drive or any storage device without the consent of the shop manager 3. Eating and drinking inside the premises is not allowed 4. Students whose wearing school uniform especially from 8am to 12pm are n ot allowed to play games 5. One person for one pc to maintain orderliness AMBIANCE -Not too dark not too bright because we want the shop more conducive to work and play Our computer table have a board between user for privacy purposes * All furniture are fully furnished and labor included. [pic] Project Cost As a part of the business, it’s more concerned is in financing and financial feasibility that perform activities. The total project cost we will able to determine how much money consumed from the start. Total Project Composed of the following: Legal Requirements Equipments Furniture and Fixture Prepaid Supplies Prepaid Rent Computer Application Software Game Software Other Expense Working Capital The cash flow it indicates the total cost before the operation. For the prepaid supplies and prepaid rent it will covered for one year. The improvement is composed of paint and labor, which is the cost for labor is 800. 0(400. 00 each person). It also include the payment of purchases such as Equipment, software, furniture and fixture and signage. Payment for legal requirements, marketing and other expenses which other expense composed of padlock and cleaning materials. Payment for Legal Requirement 11,014. 00 Payment for Equipment 328,250. 00 Payment for Other Equipment 2,000. 00 Payment for Furniture and Fixture 26,140. 00 Payment for Supplies 89,819. 00 Payment for Prepaid Rent 120,000. 00 Payment for Computer Application Software 19,200. 00 Payment for Games Software 6,456. 00 Payment for Anti-Virus Software 10,800. 0 Payment for Signage 4,000. 00 Improvement Expense 1,800. 00 Marketing Expense 12,405. 35 Pre-Operation Expense 5,335. 00 Cash available as of September 201062,780. 65 Supplies Expense 2011 2012 2013 2014 2015 Bond Paper 25,112. 00 26,864. 00 29,200. 00 32,266. 00 34,894. 00 (photocopy) 7,608. 00 8,242. 00 8,876. 00 9,510. 00 10,144. 00 CD Case CDs 28,470. 00 37,960. 00 47,450. 00 61,685. 00 71,175. 00 Staple Wire 60. 00 60. 00 90. 00 120. 00 150. 00 Record Book 75. 00 75. 00 100. 00 125. 00 150. 00 Ballpen 144. 00 144. 00 192. 0 240. 00 288. 00 Ink 24,300. 00 25,029. 00 25,779. 87 26,553. 27 27,349. 87 Stapler 100. 00 100. 00 100. 00 100. 00 100. 00 Fire Extinguisher 3,950. 00 3,950. 00 3,950. 00 3,950. 00 3,950. 00 Total 89,819. 00 102,424. 00 115,737. 87 134,549. 27 148,200. 80 Table shows the depreciation of equipment and furniture’s and fixture from the original price with the salvage value of 10% except the furniture and fixture. To compute the depreciation of equipment just multiplies in10% salvage value and the result will be subtracted to the original price then divided in 5 years useful life. Same in other equipment, furniture and fixture but don’t have salvage value; it is immaterial if they had a salvage value because it has a lower price. DEPRECIATION: Equipment ComputerSet(17,500/4years) Cost Per Unit Useful LifeSalvage Value Depreciated Cost Book Value Per Unit (10%) 17,50041,995. 00 3,591. 00 16,359. 00 Total Year Quantity Net Value Depreciation BookValue 2011 10 175,000. 00 53,865. 00 191,520. 00 2011 10 175,000. 00 53,865. 00 191,520. 00 Additional Computer 1 17,500. 00 3,591. 00 16,359. 00 2012 11 160,000. 00 50,456. 00 150,423. 00 Additional Computer 1 16,500. 00 3,291. 00 14,359. 00 201310 166,782. 00 61,047. 00 105,735. 00 Additional Computer 1 17,500. 00 3,591. 00 16,359. 00 2014 10 122,094. 00 64,638. 00 57,456. 00 Additional Computer 235,000. 00 7,182. 00 32,718. 00 Aircon (7,000/4 years) Cost Per Unit Useful LifeSalvage Value Depreciated Cost Book Value Per Unit (10%) 14,500. 00 4 1,450. 00 2,610. 00 11,890. 00 Year Quantity Net Value Depreciated cost BookValue 2011 1 14,500. 00 2,610. 00 11,890. 00 20121 11,890. 00 2,610. 00 9,280. 00 20131 9,280. 00 2,610. 00 6,670. 00 014 1 6,670. 00 2,610. 00 4,060. 00 3 in 1(Scanner/Photocopier/Printer(14,500. 00/5years ) Cost Per Unit Useful LifeSalvage Value Depreciated Cost Book Value Per Unit (10%) 14,5 00. 00 5 1,450. 00 2,610. 00 11,890. 00 Year Quantity Net Value Depreciation BookValue 20111 14,500. 00 2,610. 00 11,890. 00 2012 1 11,890. 00 2,610. 00 9,280. 00 2013 19,280. 00 2,610. 00 6,670. 00 20141 6,670. 00 2,610. 00 4,060. 00 20151 4,060. 00 2,610. 00 1,450. 00 Furniture Fixture Monoblock Chair Cost Per Unit Useful Life Salvage Value Depreciated Cost Book Value Per Unit 249. 75 5 None 49. 5 199. 8 Year Quantity Net Value Depreciated Cost BookValue 201120 4,995. 00 999. 00 3,996. 00 2012 20 3,996. 00 999. 00 2,997. 00 201320 2,997. 00 999. 00 1,998. 00 2014 20 1,998. 00 999. 00 999. 00 201520 999. 00 999. 00 0. 00 Computer Table Cost Per Unit Useful Life Salvage Value Depreciated CostBook Value Per Unit 1,300. 00 5 None 260. 00 1,040. 00 Year Quantity Net Value Depreciation BookValue 2011 1114,300. 00 2,100. 00 12,200. 00 2012 11 12,200. 00 2,100. 00 10,100. 00 201311 10,100. 00 2,100. 00 7,900. 00 2014 117,900. 00 2,100. 00 5,800. 00 2015115,800. 00 2,100. 00 3,700. 00 Don’t waste time! 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Artic Mining Consultant - 1595 Words

2.2 Individual Written Assignment – Case Study Report Assignment Overview The purpose of the case study report is to help you bridge theoretical and practical applications of organisational behaviour topics, while also helping you build important written communication and problem-solving skills. Analysing a case study allows you to simulate some of the complexities and ambiguities that are present in real organisational problems and consider practical and evidence-based solutions. You will analyse the events in a case study (see below) and apply relevant OB principles to analyse the case. You will support your analysis with relevant OB research from at least 5 academic, peer-reviewed journal articles. The assignment is†¦show more content†¦ii) The solution should be integrated with the problem analysis in the rest of the report. For example, if you analyse the problem in terms of a particular motivational theory, your recommendation should be logically related to that motivational theory. †¢ Evaluate the recommendation you provide. Discuss the pros and cons, limitations, practical challenges, etc., that would result if your recommendation were followed in this case. Would your recommendation resolve all of the issues in the major problem, or what gaps would remain? 6) References (note: not included in word count) †¢ Ensure that all references are appropriately cited in the text of your report. †¢ Include the full citation information in the References section. †¢ Follow the style guidelines for the Academy of Management Journal. Formatting your Assignment †¢ Your assignment must be typed, double-spaced, using standard fonts and have standard margins on all sides (i.e., 12-point, Times New Roman, 2.54cm margins). You may use essay or report format for this assignment. †¢ It is essential that your report is written in a neat, professional, and engaging manner. Check your writing for accuracy in spelling, grammar, etc. Convey your ideas in a clear, concise manner, use appropriate transitions between ideas and sections, and use headings when appropriate. La Trobe University and Sup de Co have many resources to help you developShow MoreRelatedThe Necessary Revolution - Peter Senge7154 Words   |  29 Pagesfossil fuel combustion grew dramatically, and so too did levels of water and air pollution. In the late 100s, London’s infamous â€Å"fog,† particulate emissions from burning coal, caused a virtual epidemic of respiratory diseases once confined to coal-mining communities. By 1952, air quality in London was so bad that the â€Å"great smog† (four days of toxic air trapped over the city) killed more than 4,000 people and galvanized the government to create air pollution regulations.1 other side effects went unseen

Contract and United Airlines Free Essays

Cardillo Travel Systems, Inc. ACT 1 Russell Smith knew why he had been summoned to the office of A. Walter Rognlien, the 74-year-old chairman of the board and chief executive officer (CEO) of Smith’s employer, Cardillo Travel Systems, Inc. We will write a custom essay sample on Contract and United Airlines or any similar topic only for you Order Now Just two days earlier, Cardillo’s in-house attorney, Raymond Riley, had requested that Smith, the company’s controller, sign an affidavit regarding the nature of a transaction Rognlien had negotiated with the United Airlines. The affidavit stated that the transaction involves $203,000 payment by United Airlines to Cardillo but failed to disclose why the payment was being made or for what specific purpose the funds would be used. The affidavit included a statement indicating that Cardillo’s stockholders’ equity exceeded $3 million, a statement that Smith knew to be incorrect. Smith also knew that Cardillo was involved in a lawsuit and that court injunction issued in the case required the company to maintain stockholders’ equity of at least $3 million. Because of the blatant misrepresentation in the affidavit concerning Cardillo’s stockholders’ equity and a sense of uneasiness regarding United Airlines’ payment to Cardillo, Smith had refused to sign the affidavit. When Smith stepped into Rognlien’s office on that day in May 1985, he found not only Rognlien but also Riley and two other Cardillo executives. One of the other executives was Esther Lawrence, the firm’s energetic 44-year-old persistent and chief operating officer (COO) and Rognlien’s wife and confidante. Lawrence, a long-time employee, had assumed control of Cardillo’s day-to-day operations in 1948. Rognlien’s two sons by a previous marriage had left the company in the early 1980s following a power struggle with Lawrence and their father. As Smith sat waiting for the meeting to begin, his apprehension mounted. Although Cardillo had a long and proud history, in recent years the company had begun experiencing serious financial problems. Founded in 1935 and purchased in 1956 by Rognlien, Cardillo ranked as the fourth-largest company in the travel agency industry and was the first to be listed on a national stock exchange. Cardillo’s annual revenues had steadily increased after Rognlien acquired the company, approaching $100 million by 1984. Unfortunately, the company’s operating expenses had increased more rapidly. Between 1982 and 1984, Cardillo posted collective losses of nearly $1. 5 million. These poor operating results were largely due to an aggressive franchising strategy implemented by Rognlien. In 1984 alone that strategy more than doubled the number of travel agency franchises operated by Cardillo. Shortly after the meeting began, the overbearing and volatile Rognlien demanded that Smith sign the affidavit. When Smith steadfastly refused, Rognlien showed him the first page of an unsigned agreement between United Airlines and Cardillo. Rognlien then explained that the $203,000 payment was intended to cover expenses incurred by Cardillo in changing from American Airlines’ Apollo system. Although the payment was intended to reimburse Cardillo for those expenses and was refundable to United Airlines if not spent, Rognlien wanted Smith to record the payment immediately as revenue. Not surprisingly, Roglien’s suggested treatment of the United Airlines payment would allow Cardillo to meet the $3 million minimum stockholders’ equity threshold established by the court order outstanding against the company. Without hesitation, Smith informed Rognlien that recognizing the United Airlines payment as revenue would be improper. At that point, â€Å"Rognlien told Smith that he was incompetent and unprofessional because he refused to book the united payment as income. Rognlien further told Smith that Cardillo did not need a controller like Smith who would not do what was expected of him†. ACT 2 In November 1985, Helen Shepherd, the audit partner supervising the 1985 audit of Cardillo by Touche Ross, stumbled across information in the client’s files regarding the agreement Rognlien had negotiated with United Airlines earlier that year. When Shepherd asked her subordinates about this agreement, one of them told her of a $ 203,000 adjusting entry Cardillo had recorded in late June. That entry, which follows, had been approved by Lawrence and was apparently linked to the United Airlines-Cardillo transaction: Dr ReceivablesUnited Airlines$203,210 Cr Travel Commissions and Fees203,210 Shepherd’s subordinates had discovered the adjusting entry during their second-quarter review of Cardillo’s form 10-Q statement. When asked, Lawrence explanation without attempting to corroborate it with other audit evidence. After discussing the adjusting entry with her subordinates, Shepherd questioned Lawrence. Lawrence insisted that the adjusting entry had been properly recorded. Shepherd than requested that Lawrence asks United Airlines to provide Touch Ross with a confirmation verifying the key stipulations of the agreement with Cardillo. Shepherd’s concern regarding the adjusting entry stemmed from information she had reviewed in the client’s files that the United Airlines payment to Cardillo was refundable under certain conditions and thus not recognizable immediately as revenue. Shortly after the meeting between Shepherd and Lawrence, Walter Rognlien contacted the audit partner. Like Lawrence, Rognlien maintained that the $203,000 amount had been properly recorded as commission revenue during the second quarter. Rognlien also told Shepherd that the disputed amount, which United Airlines paid to Cardillo during the third quarter of 1985, was not refundable to United Airlines under any circumstances. After some prodding by Shepherd, Rognlien agreed to allow her to request a confirmation from United Airlines concerning certain features of the agreement. Shepherd received the requested confirmation from United Airlines on December 17, 1986. The confirmation stated that the disputed amount was refundable through 1990 if certain stipulations of the contractual agreement between the two parties were not fulfilled. After receiving the confirmation, Shepherd called Rognlien and asked him to explain the obvious difference of opinion between United Airlines and Cardillo regarding the terms of their agreement with the chairman of the board of United Airlines. â€Å"Rognlien claimed that pursuant to this confidential business arrangement, the $203,210 would never have to repaid the United. Shepherd’s conversation with Rognlien refused. In fact, as Rognlien knew, no such agreement existed. † A few days following Shepherd’s conversation with Rognlien, she advised William Kaye, Cardillo’s vice president of finance, that the $203,000 amount could not be recognized as revenue until the contractual agreement with United Airlines expired in 1990. Kaye refused to make the appropriate adjusting entry, explaining that Lawrence had insisted that the payment from United Airlines be credited to a revenue account. On December 30, 1958, Rognlien called Shepherd and told her that he was terminating Cardillo’s relationship with Touche Ross. In early February 1986, Cardillo filled a form 8-K statement with the Securities and Exchange Commission (SEC) notifying that agency of the company’s change in auditors. SEC regulations required Cardillo to disclose in the 8-K statement any disagreements involving accounting, auditing, or financial reporting issues with its former auditor. The 8-K, signed by Lawrence, indicated that no such disagreements preceded Cardillo’s decision to dismiss Touche Ross. SEC regulations also required Touche Ross to draft a letter commenting on the existence of any disagreements with Cardillo. This letter had to be filed as an exhibit to the 8-K statement. In touche Ross’s exhibit letter, Shepherd discussed that the improper accounting treatment given that transaction resulted in misrepresented financial statements for Cardillo for the six months ended June 30, 1985, and the nine months ended September 30, 1985. In late February 1986, Raymond Riley, Cardillo’s legal counsel, wrote Shepherd and insisted that she had misinterpreted the United Airlines-Cardillo transaction in the Touch Ross exhibit letter filed with the company’s 8-K. Riley also informed Shepherd that Cardillo would not pay the $17,500 invoice that Touche Ross had submitted to his company. This invoice was for professional services Touche Ross had rendered prior to being dismissed by Rognlien. ACT 3 On January 21, 1986, Cardillo retained KMG Main Hurdman (KMG) to replace Touche Ross as its independent audit firm. KMG soon addressed the accounting treatment Cardillo had applied to the United Airlines payment. When KMG personnel discussed the payment with Rognlien, he informed them to the alleged secret arrangement with United Airlines that superseded the written contractual agreement. According to Rognlien, the secret arrangement precluded United Airlines from demanding a refund of the $203,000 payment under any circumstances. KMG refused to accept this explanation. Roger Shlonsky, the KMG audit partner responsible for Cardillo engagement, told Rognlien that the payment would have to be recognized as revenue on a pro rata basis over the five-year period of the written contractual agreement with United Airlines. Cardillo began experiencing severe liquidity problems in early 1986. These problems worsened a few months later when a judge imposed a $685,000 judgment on Cardillo to resolve a civil suit filed against the company. Following the judge? s ruling Raymond Riley alerted Rognlien and Lawrence that the adverse judgment qualified as a â€Å"material event† and thus has to be reported to the SEC in a Form 8-K filling. In the memorandum he sent to his superiors, Riley discussed the serious implications of not disclosing the settlement to the SEC: â€Å"My primary concern by not releasing such report and information is that the officers and directors of Cardillo may be subject to violation of rule 10b-5 of the SEC rules by failing to disclose information that may be material to a potential investor. Within 10 days of receiving Riley’s memorandum, Rognlien sold 100,000 shares of Cardillo stock in the open market. Two weeks later, Lawrence issued a press release disclosing for the first time the adverse legal settlement or that Cardillo remained viable only because Rognlien had invested in the company the proceeds from the sale of the 100,000 shares of stock. Additionally, Lawrence’s press release, Roger Shlonsky met with Rognlien and Lawrence. Shlonsky informed them that the press released grossly understated Cardillo’s estimated loss for fiscal 1985. Shortly after that meeting, KMG resigned as Cardillo’s independent audit firm. EPILOGUE In May 1987, the creditors of Cardillo Travel Systems, Inc. forced the company into involuntary bankruptcy proceedings. Later that same year, the SEC concluded a lengthy investigation of the firm. The SEC found that Rognlien, Lawrence, and Kaye had violated several provisions of the federal securities laws. These violations included making false representations to outside auditors, failing to maintain accurate financial records, and failing to file prompt financial reports with the SEC, In addition, the federal agency charged Rognlien with violating the insider trading provisions of the federal securities laws. As a result of these findings, the SEC imposed permanent injunctions on each of the three individuals that prohibit them from engaging in future violations of federal securities laws. The SEC also attempted to recover from Rognlien the $237,000 he received from selling the 100,000 shares of Cardillo stock in April 1986. In January 1989, the two parties resolved this matter when Rognlien agreed to pay the Sec $60,000 How to cite Contract and United Airlines, Essay examples

Radish Extract free essay sample

The bulb of the radish is usually eaten raw, although tougher specimens can be steamed. The raw flesh has a crisp texture and a pungent, peppery flavor, caused by  glucosinolates  and the enzyme  myrosinase  which combine when chewed to form  allyl isothiocyanates, also present in  mustard,  horseradish, and  wasabi. Radishes are used in salads, as well as in many European dishes. There is a little food value in the radish. It is use chiefly as a relish or to decorate salads. Radishes are the easiest of all garden vegetables to grow, but they should be given in a good rich soil.The first seed must be sown as soon as the ground is workable and not too cold for the seed to germinate. B. Statement of the Problem This study is to determine the ability of Radish (Raphanus sativus) as a pesticide. Specifically it sought to answer the following questions: 1. Can radish extract be used as a pesticide? 2. We will write a custom essay sample on Radish Extract or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Can this be as effective as the other commercially available products with the same purpose? 3. Can this be harmless to our health? 4. Can this be cheaper compared to other commercially available products with the same purpose?C. Hypotheses 1. Radish extract pesticide cannot be used as a pesticide. 2. Radish extract pesticide is not as effective as the other commercially available products and substances with the same purpose. 3. Radish extract pesticide is harmful to our health. 4. Radish extract pesticide is expensive compared to other commercially available products with the same purpose. D. Objectives General Objective: This Investigatory Project is made to produce pesticide out of radish extract. Specific Objectives: This Investigatory Project aims to: 1.To prepare a pesticide from radish extract. 2. To test the effectiveness of radish extract as a pesticide. 3. To observe the sensory properties of radish extract properties compared to those of commercially available ones. E. Significance of the Study The output of this study will help the farmers and gardeners. Such example is by giving them alternative insecticide. This will totally ensure productive and positive response to the farmers because of the cheapness of the materials used and the efficiency it can give in killing or removing the pests and insects in their crops.