Analysis of Different Viewpoints of US Involvement in the...

Thirty-eight years have passed and the Vietnam War is still a controversial topic. While some Americans believe that Indochina was of no strategic value to the United States, others argue that civilian leaders have undermined the war effort. My paper will help analyze the different viewpoints for U.S. involvement in Vietnam and the overall assessment of each. Almost all the sources utilized came to the consensus that the chief purpose for U.S. intervention was to stop Communism from spreading. Nevertheless, while some believed that the developed country had reason to fear the â€Å"Iron Curtain,† which fell upon Asia in 1954 with the armistice in Korea and the Geneva Accords, others did not see this as an act of upholding freedom and democracy.†¦show more content†¦Summers (1995) added that American arrogance stemmed from the presumption that it knew what was best for the world in terms of social, political, and economic development, and seeing it as its duty to force the world into the American mold, it became involved in Vietnam. Anderson (2007), Summers (1995) and Gardner (2000) did not believe that credibility was the correct way to handle the Vietnam War, whereas Lind (1999) and Smith (1985) thought it more of an opportunity for the U.S. to exhibit its power. Those in defense of U.S. intervention many times declared that Vietnam had entered a civil war prior to any outside interference. Both Moyar (2008) and Dunnigan (1999) explained that Ngo Dinh Diem had sought for Washington to include more army and sext leaders in the government in order to increase its efficiency. The American Army reported that South Vietnam was stricken with â€Å"almost total political and military paralysis,† and that unless current trends were reversed, which were deemed unlikely, the Communists would take over Vietnam â€Å"long before the 1956 elections†. In other words, intervention seemed necessary because there was strong proof of Communism being a threat and South Vietnam required assistance. America became involved because they didn’t want a CommunistShow MoreRelatedThe War On Terror : An Example Of All Three Foreign Policy Tools Is Afghanistan Essay1303 Words   |  6 PagesThe War on Terror required utilizing pre-emptive war, regim e change, and unilateralism. An example of all three foreign policy tools is Afghanistan. Bush took a hard line approach with the Taliban government of Afghanistan, who had a semi-friendly working relationship with Osama bin Laden’s terrorist group, al Qaeda, by declaring that if the Taliban government did not hand over bin Laden, the U.S. would invade Afghanistan. The War on Terror created a renewed moralism that had effectively disappearedRead MorePopular Culture And Music Affect U.s. Public Opinion On The Vietnam War2148 Words   |  9 PagesTo what extent did popular culture and music affect U.S. public opinion on the Vietnam War? I.B. Internal Assessment Chavez, Miguel History HL Port Chester High School Word Count: 2,131 May 2016 â€Æ' Table of Contents Part A: Plan of Investigation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3 Part B: Summary of evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...Page 4 Part C: Evaluation of sources†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 7 Part D: Analysis †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦Ã¢â‚¬ ¦Page 9 Part E: Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MorePresident Kennedy and the Vietnam War Essay1806 Words   |  8 PagesWorld War II, France governed Vietnam as part of French Indochina, which also included Cambodia and Laos. 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Top Illustrative Writing Reviews!

Top Illustrative Writing Reviews! The Lost Secret of Illustrative Writing Keep on writing what it is that you're likely to share with the reader, and offer reasons for picking a specific topic. The author uses words to paint a picture for the reader so the reader can visualize what the writer is attempting to say. Quite simply, it illustrates or demonstrates an idea or something about the topic through using examples. You ought to be aware of your audience and have to be quite clear concerning the fact in your thoughts, and you need to back up the overall truth and your point by the stories you illustrate. Illustrative Writing - Is it a Scam? It is essential that your writing is succinct. Excellent essay writing always starts with the practice of planning. Acquiring excellent writing skills needs a lot of hard work, so keep practicing until you grow to be a true expert! If you want more college level illustration essay topics, you're able to easily see them on the internet since there are plenty of such lists. To ensure that your illustrative essay is a winner, have lots of factual info, explain that factual data in an intriguing way and don't be scared to throw in many examples. There are scores and scores of various channels on the internet that dwell upon particular topics which may be on the creation of your essay. There are a lot of approaches to find the info necessary for your essay. College students are often assigned to compose illustrative essays since they are among the most helpful tactics to put forth an idea or maybe to clarify a theory. The Ideal Approach for Illustrative Writing The solution ought to be proper and feasible. The best method to prove your point is to demonstrate a real-life example. The trick is to choose a topic that one may argue for or against its existence. A large part of evaluation is contingent on the conclusion part. What You Should Do About Illustrative Writing Starting in the Next 5 Minutes You need to make use of concrete examples to create a lot superior understanding for your readers and allow it to be relatable for your audience. There are a lot of different study habits, so it's very important to individuals to determine which one works for them. Great study habits are very beneficial for men and women in education, and they are sometimes learned with enough repetition. Students have to develop decent study habits if they are supposed to reach their whole potential in any course or degree. Among other sorts of essays, it is among the simplest to write. Still, in the event the essay is on free subject, you should ascertain the length by yourself. So to be certain that you compose a top-quality essay you obviously should know the inside story of the topic. Illustrative essays might incorporate both detailed and fast examples. The important part of an illustrative essay is to supply illustrations. You might now give a succinct overview of your essay that follows especially the list of stories which you are likely to narrate in the other region of the essay. The following are a few appropriate essay topics that you could take into consideration when you want to compose a great paper that will earn you the top marks you would like. To understand several types of academic essays better, you might prefer the website full of totally free essay examples. You shouldn't necessarily expend plenty of ink on a specific example simply because you've found a great deal of information on it. There's the range of topics divided into categories depending on their theme. A particular case of illustration utilizes a personal experience or other folks experience that is proven to be dominant to present an integral illustration essay example. For instance, take some related images and attempt to describe them in detail . When you have identified what you'd love to write about, provide a thesis statement with regard to the illustrative topic. You're going to require a good amount of examples to back up your thesis. The thesis is the idea you're likely to support throughout the remainder of your essay by giving examples and explanation. It should also be argumentative and challenging. Just like every kind of essay it's important that you know the characteristics prior to starting your research and writing. The most important writing strategy for it is to give an overview of empirical data and supply a detailed and crystal clear definition. Explain how you plan your diet plan. In the event you've got zero comprehension of the situations you write about, your odds to compose a fantastic paper will be a lot lower. You need a definite idea about what you wish to say if you wish to be in a position to support it. A very long narrative about your individual feelings about winter may appear relevant to the topic, but it doesn't prove that the majority of people hibernate. Making something into a habit can take some moment, and that time can be challenging.

Application of IOT-Free-Samples for Students-Assignmenthelp.com

Questions: 1.What does the statement "the best interface for a system is no User Interface"? When might this apply and provide two examples. 2.Compare the bandwidth, distance, interference rating, cost and security of a) twisted pair cable, b) coaxial cable and 3) fibre optic cable. Use current data, give specific details for at least 3 types of cable within each category. 3.The three common ways to obtain information from IoT devices are sensors, RFID and Video tracking. Compare the three technologies by addressing the advantages, disadvantages. 4.Discuss the issues associated with security and privacy in the context of the Internet of Things. 5.How much of its time budget can be saved by redesigning the application to use the publish/subscribe communication model in lieu of the command/response approach. 6.Describe Nielson's Law. How does it relate to Moore's Law? What are the implications for the Internet of Thing? Answers: 1.The real problem that is mainly faced with an interface is basically it is an interface. In doing any daily task with the interface gets into the way it would be all together a very bad option. The main focus should be on the task and not on the interface which is related to the task. The main aspect that should be followed practically is that the mere job is not basically done on the job or it can be stated that the effort in doing a job is not on the interface it should be putting effort on a job. When a job is directly related to a interface the main design aspect is related to the inherent inhuman, unnatural which directly gives a diminishing return. The better aspect in such a scenario is not putting any emphasis on the interface and full emphasis should be towards the job which is to be performed. Example 1: Bluetooth audio system is in the verge of the latest innovation. The user interface has been implemented in such a way that compatibility should be achieved in order to access the output and the input aspect involved in it.(Wollschlaeger, Sauter Jasperneite, 2017). Example 2: Putting emphasis on the Bluetooth aspect the elimination of the user interface would be directly beneficial from the users point of view. The user interface would always be troublesome with the prospective of the user and different secyrity issue can arise from its directly implementation. The elimination of the user interface would also save time. 2.Specifications of Cables Co axial cable The co axial cable is very much similar to the cable type which is used in order to carry Television signal. The main composition of the wire is a solid wire which is made up of copper runs down the middle of the wire, around the solid wire is a thin layer of insulation and covering the insulation are a metal foil and a braided wire. The main role of it is to protect against interference of magnetic. Bandwidth: the bandwidth of co axial cable is 1 GHz Distance: 500m Interference rating: limited to a distance but least susceptible to interference. Cost: medium cost than other cables. Security: The security involved in the wire can be considered as medium Twisted pair Cable: The twisted pair cable is the most common type of cable which can be found easily in the local area network (LAN) networks. The data which is transmitted is from the pair of twisted pair of wire. The twisting is mainly done in order to protect it from cross talk. Bandwidth: the bandwidth of co axial cable is 1 MHz Distance: 100m Interference rating: limited to a distance but least susceptible to interference Cost: it is very much cheaper than other cables. Security: the security aspect lags behind in this category of cable. Optical fiber cabling The optical fiber cable mainly uses a optical fiber that mainly carry data signal which is in the digital form in the form of pulses which are modulated. The main composition of the cable is that it consist of an extremely thin cylinder which is referred to as core, the core is surrounded by a concentrate layer of glass which is termed as cladding. Bandwidth: the bandwidth of co axial cable is 75 THz Distance: (single mode) 10Km, (multi node) 2Km Interference rating: the cable is not susceptible to EMI Cost: This category of cable is consider to be very much expensive Security: this category of cable is imposed with high security aspects. 3. Summarized Table of Advantages, Disadvantages and Application of IoT IoT Devices Advantages Disadvantages Application Sensors * effect of dust, rain and snow is limited *The working is limited and would work properly if and only if proper power supply is given to it. * signal which are reflected form curves can be difficult to achieve. *Smart sleep system. *Smart washing machine. *Smart lightning. *Weather monitoring. *Blood Pressure monitoring (Tozlu et al., 2012). Smart internet mirror. RFID * 100% security is assured with tag data where data cannot be duplicated. * large number of sizes, different types and different materials are appropriately available *costly than barcode * Barcode labels are longer. * used in tracking of product which is mainly used in jeweler tracking airlines baggage (Gubbi et al., 2013). Video Tracking *Communication achieves devices. * is another advantage of video tracking is monitoring (Singh, Tripathi and jara, 2014). *Better quality of livelihood. *international standard compatibility is not given *Privacy and security both will be exposed. *Human-computer interaction. *Augmentation of reality. *Medical imaging. *Video communication. 4.The internet of things promises to provide ubiquitous and unprecedented access to any device that can easily make up for anything with regards to health, wellness devices and assembly lines. The different aspects which can be related are to the security issue. The internet of things can provide different advantage as well as disadvantage added to it (Wollschlaeger, Sauter Jasperneite, 2017).. In general the security and the protection of data are considered complimentary requirement when it is related to Internet of Things services. Security can be related to anything that involves various aspect of putting the data in a secured environment. There can be many justifications and security aspects that can be involved in the security of the data in an internet of things (IoT) service. When it comes to data one of the basic aspects that comes into play is keeping the data secured from a variety of security breaches which are into active part now. Putting emphasis on information security, it is regarded as preserving the confidentiality, availability and integrity (Kranz, 2016). The security plays a vital role in every aspect putting limelight on both the aspects for the organization itself and the benefits of the citizens. The most important challenge is to ensure the availability and continuity prospective with the provision of the services which are served by the Internet o f Things, with it the main aspect of avoiding the potential failure which are associated with interruptions and operational failure (Tozlu et al., 2012) . 5.Blocking Mode: As peer the blocking phase, the guarantee which is achieved with the generation of the point which is considered to be the end point will to gave in order to get the appropriate respond of the request made with the initialization of the point which is considered as the end point and with regards to its completion which is long and which can be referred to as waiting point with emphasis on the originator (Wollschlaeger, Sauter Jasperneite, 2017) being synchronous asynchronous message would be received by the originator Publish/Subscribe Paradigm: It is also referred to as a pub/sub which enables the communication in order of unidirectional between the publishers with regards to the one subscriber. After the subscriber declares his interest in this category or class of category it would be forwarded (Bui, 2016). Figure 1: Publish Subscribe Paradigm (Source: By Author) Command/Response Paradigm: The factor of overhead with the message which is unneeded, this message travels in the direction which is reverse Response /command and thus sub optimality is achieved. Figure 2: Command/Response paradigm (Source: By Author) 6.Neilsons Law: Comparing to Moores law the user bandwidth increases by almost 60% in every year which is very much less. The time period of 1989 to 2016 is the best fitted period of the law. The law wis directly related to the bandwidth with regards to the internet and mainly states that a user connection which is estimated to be on the higher end , the speed grows to an average of 50% every year.(Wollschlaeger, Sauter Jasperneite, 2017). Moores law is same as the Neilsons law but the law which is stated by Neilson is more established. Moore stated that computer double in capabilities every 18 months, which is related with 60% of annual growth (Kumar et al., 2017). Implication of Nelsons law in IoT In around 2024 it can be expected that with the implementation of the sensor technology it will break through the trillion sensor by which the creating of data stream with every surround surface can be achieved. Sensors will be very much soon embedded in various fields such as houses, cars and even in the clothing. Microchip will be a part of the trending approach with its direct implementation in body or skin sensor. This implementation can be a trend in the near future. (Bonomi et al., 2017). References Bonomi, F., Milito, R., Zhu, J., Addepalli, S. (2017, August). Fog computing and its role in the internet of things. In Proceedings of the first edition of the MCC workshop on Mobile cloud computing (pp. 13-16). ACM. Bui, N. (2016). Internet of Things. Cui, X. (2016). The internet of things. In Ethical Ripples of Creativity and Innovation (pp. 61-68). Palgrave Macmillan, London. Kranz, M. (2016). Building the Internet of Things: Implement New Business Models, Disrupt Competitors, Transform Your Industry. John Wiley Sons. Kumar, M., Bhaskar, M. S., Padmanaban, S., Siano, P., Blaabjerg, F., Leonowicz, Z. (2017, June). Electric field analysis of extra high voltage (EHV) underground cables using finite element method. In Environment and Electrical Engineering and 2017 IEEE Industrial and Commercial Power Systems Europe (EEEIC/ICPS Europe), 2017 IEEE International Conference on (pp. 1-4). IEEE. Li, S., Da Xu, L. (2017). Securing the Internet of Things. Syngress. McKernan, K. J. (2016). The chloroplast genome hidden in plain sight, open access publishing and anti-fragile distributed data sources. Mitochondrial DNA Part A, 27(6), 4518-4519. Mulani, T. T., Pingle, S. V. (2016). Internet of things. International Research Journal of Multidisciplinary Studies, 2(3). Wollschlaeger, M., Sauter, T., Jasperneite, J. (2017). The future of industrial communication: Automation networks in the era of the internet of things and industry 4.0. IEEE Industrial Electronics Magazine, 11(1), 17-27

Cashflow statement Essay Example

Cashflow statement Essay Questions, Exercises, and Problems: Answers and Solutions 1. 1The first question at the end of each chapter asks the student to review the important terms and concepts discussed in the chapter. Students may wish to consult the glossary at the end of the book in addition to the definitions and discussions in the chapter. 1. 2Setting Goals and Strategies: Although a charitable organization must obtain sufficient resources to fund its operations, it would not pursue profits or wealth increases as goals. A charitable organization would direct its efforts toward providing services to its constituencies. Financing: A charitable organization may obtain some or all of its financing from donations (contributions). A charitable organization does not issue common stock or other forms of shareholders’ equity, nor does it have retained earnings. Investing: Similar to business firms, charitable organizations acquire productive capacity (for example, buildings) to carry out their activities. Operations: A charitable organization might prepare financial statements that compare inflows (for example, contributions) with outflows. While these statements might appear similar to income statements, there would be no calculation of net income because the purpose of the charitable organization is to provide services to its constituents, not seek profits. 1. 3The balance sheet shows assets, liabilities and shareholders’ equity as of a specific date (the balance sheet date), similar to a snapshot. The ncome statement and statement of cash flows report changes in assets and liabilities over a period of time, similar to a motion picture. 1. 4The auditor evaluates the accounting system, including its ability to record transactions properly and its operational effectiveness, and also determines whether the financial reports prepared by the firm’s managers conform to the requirements of the applicable authoritative guidance. The auditor provides an audit opinion that refle cts his professional conclusions. For most publicly traded firms in the U. We will write a custom essay sample on Cashflow statement specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cashflow statement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cashflow statement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer S. the auditor also provides a sepa- 1. 4 continued. rate opinion on the effectiveness of the firm’s internal controls over financial reporting. 1. 5Management, under the oversight of the firm’s governing board, prepares the financial statements. 1. 6Employees and suppliers of goods such as raw materials or merchandise often provide the services or goods before they are paid. The firm has the benefit of consuming or using the goods or services before it transfers cash to the employees and suppliers. The length of the financing period is the number of days between when the employees and suppliers provide goods and services and when the firm pays cash to those employees and suppliers. 1. 7Accounts receivable represent amounts owed by customers for goods and services they have already received. The customer, therefore, has the benefit of the goods and services before it pays cash. The length of the financing period is the number of days between when the customer receives the goods and services and when the customer pays cash to the seller of those goods and services. . 8Both kinds of capacity represent investments in long-lived assets, with useful lives (or service lives) that can extend for several or many years. They differ in that land, buildings, and equipment represent physical capital, while patents and licenses represent intangible or intellectual capital. 1. 9A calendar year ends on December 31. A fiscal year ends on a date that is determined by the firm, perhaps based on i ts business model (for example, many retailers choose a fiscal year end that is close to the end of January). A firm can choose the calendar year as its fiscal year, and many do. Both calendar years and fiscal years have 12 months. 1. 10Most firms report the amounts in their financial statements using the currency of the country where they are incorporated and conduct most of their business activities. Some firms use a different currency. 1. 11A current item is expected to result in a cash receipt (assets such as accounts receivable) or a cash payment (liabilities such as accounts payable) within approximately one year or less. A noncurrent item is expected to generate cash over periods longer than a year (assets, such as factory buildings that will be used to produce goods for sale over many years) or use cash over periods longer than a year (liabilities such as long term debt). Users of financial statements would likely be interested in this distinction because the distinction provides information about short term cash flows separately from long term cash flows). 1. 12Historical amounts reflect the amounts at which items entered the firm’s balance sheet, for example, the acquisition cost of inventory. Historical amounts reflect economic conditions at the time the firm obtained assets or obtained financing. Current amounts reflect values at the balance sheet date, so they reflect current economic conditions. For example, the historical amount for inventory is the amount the firm paid to obtain the inventory and the current amount for inventory is the amount for which the firm could sell the inventory today. 1. 13An income statement connects two successive balance sheets through its effect on retained earnings. Net income that is not paid to shareholders as dividends increases retained earnings. A statement of cash flows connects two successive balance sheets because it explains the change in cash (a balance sheet account) from operating, financing, and investing activities. The statement of cash flows also shows the relation between net income and cash flows from operations, and changes in assets and liabilities that involve cash flows. 1. 14The U. S. Securities and Exchange Commission (SEC) is the government agency that enforces the securities laws of the U. S. , including those that apply to financial reporting. The Financial Accounting Standards Board (FASB) is the private-sector financial accounting standard setter in the U. S. The International Accounting Standards Board (IASB) is a private- sector financial accounting standard setter that promulgates accounting standards that are required or permitted to be used in over 100 countries. Neither the FASB nor the IASB has any enforcement powers. 1. 15U. S. GAAP must be used by U. S. SEC registrants and may be used by other firms as well. International Financial Reporting Standards (IFRS) may be used by non-U. S. firms that list and trade their securities in the U. S, and these firms may also use U. S. GAAP. 1. 16The purpose of the conceptual framework developed by the Financial Accounting Standards Board (FASB) is to guide the standard setting decisions of the FASB. For example, the conceptual framework specifies the purpose of financial reporting, and the qualitative characteristics of financial information that would serve that purpose. FASB board members use this conceptual structure as they consider solutions to accounting issues. 1. 17The accrual basis of accounting is based on assets and liabilities, not on cash receipts and disbursements. It provides a better basis for measuring performance because it is based on revenues (inflows of assets from customers) not cash receipts from customers, and on expenses (outflows of assets from generating revenues) not cash payments. It matches revenues with the costs associated with earning those revenues and is not sensitive to the timing of expenditures. 1. 18(Colgate Palmolive Company; understanding the balance sheet. ) a. Property, plant and equipment, net = $3,015. 2 million. b. Noncurrent assets = $6,493. 5 (= $3,015. 2 + $2,272. 0 + $844. 8 + $361. 5). c. Long-term debt = $3,221. million. d. Current assets – Current liabilities = $3,618. 5 – $3,162. 7 = $455. 8 million. e. Yes, Colgate has been profitable since its inception. We know this because its Retained Earnings, of $10,627. 5 million, is positive. Colgate may have had a loss in one or more prior years; cumulatively, it has had positive income. f. Total Liabilities/Total Assets = $7,825. 8/$10,112. 0 = 77 . 4%. g. Total Assets = Total Liabilities + Shareholders’ Equity $10,112. 0=$7,825. 8+$2,286. 2 1. 19(Mayr Melnhof Karton; understanding the income statement. ) a. Cost of Goods Sold = (1,331,292. 1 thousand. b. Selling and distribution expenses = (172,033. 4 thousand. c. Gross margin percentage = 23. 4% (= (405,667. 1/(1,736,959. 2). d. Operating profit = (169,418. 2 thousand. Profit before tax = (170,863. 9 thousand. Difference equals (1,445. 7 thousand (= (169,418. 2 – (170,863. 9). The items comprising this difference are sources of income (expense) of a nonoperating nature for Mayr Melnhof. e. Effective tax rate = (54,289. 9/(170,863. 9 = 31. 8%. f. Profit = (116,574. 0 thousand. 1. 20(Bed, Bath and Beyond, Inc. ; understanding the statement of cash flows. ) a. Cash inflow from operating activities = $614,536 thousand. . Cash inflow from investing activities = $101,698 thousand 1. 20 continued. c. Cash inflow used in financing activities = $705,531 thousand. d. Net cash flow equals $10,703 thousand (= $614,536 + $101,698 – $705,531). e. Change in cash balance equals $10,703 thousand (= $224,084 – $213,381). The increase was attributable to the net cash inflow during the year of the same amount, $10,703 thousand. 1. 21(Alcatel-Lucent; balance sheet relations. ) (Amounts in Millions) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity (20,000+(29,402=(15,849+? (17,154 Noncurrent liabilities total (16,399 million. 1. 22(Gold Fields Limited; balance sheet relations. ) (Amount in Millions of Rand) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity R6,085. 1+R49,329. 8=R4,360. 1+R13,948. 4+? Shareholders’ Equity totals R37,106. 4 million. 1. 23(Rolls Royce Group Plc. ; income statement relations. ) Sales? 7,435 Less Cost of Sales(6,003) Gross Margin? 1,432 Less Other Operating Expenses(918) Loss on Sale of Business(2) Net Financing Income221 Profit before Taxes? 733 Less Tax Expense(133) Net Income? 600 1. 4(General Motors Corporation; income statement relations. ) Sales$207,349 Cost of Sales(164,682) Other Operating Expenses(50,335) Net Finan cing Income5,690 Net Loss$(1,978) 1. 25(Gold Fields; retained earnings relations) (Amounts in Millions of Rand) RetainedRetained Earnings NetDividendsEarnings at End ofIncomeDeclared=at End of 2006+for 2007–for 20072007 R4,640. 9+R2,362. 5–? =R5,872. 4 Dividends declared during 2007 totaled R1,131. 0 million. 1. 26(Sterlite Industries; retained earnings relations. ) (Amounts in Millions of Rupees) RetainedRetained Earnings NetDividendsEarnings March 31,IncomeDeclared=March 31, 006+for 2006–for 20062007 Rs26,575+? –Rs3,544=Rs70,463 Net income for the year ended March 31, 2007 (fiscal 2006) was Rs47,432 million. 1. 27(Target Corporation; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash FlowCash FlowCash at Feb. 3,fromfromfromFeb. 2, 2007+Operations+Investing+Financing=2008 $813+$4,125+$(6,195)+$3,707=? Cash balance at February 3, 2008 = $2,450 million. 1. 28(Edeneor S. A. ; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash F lowCash FlowCash at End offromfromfromEnd of 2006+Operations+Investing+Financing=2007 Ps32,673+Ps427,182+? +Ps(21,806)=Ps101,198 The net cash outflow for investing for 2007 = Ps(336,851) million. 1. 29(Kenton Limited; preparation of simple balance sheet; current and noncurrent classifications. ) January 31, 2008 Assets Cash? 2,000 Inventory12,000 Prepaid Rent24,000 Total Current Assets? 38,000 Prepaid Rent? 24,000 Total Noncurrent Assets? 24,000 Total Assets? 62,000 Liabilities and Shareholders’ Equity Accounts Payable? 12,000 Total Current Liabilities? 12,000 Total Noncurrent Liabilities Total Liabilities? 12,000 Common Stock? 50,000 Total Shareholders’ Equity? 50,000 Total Liabilities and Shareholders’ Equity? 62,000 1. 0(Heckle Group; preparation of simple balance sheet; current and noncurrent classifications. ) June 30, 2008 Assets Cash(720,000 Total Current Assets(720,000 Property, Plant and Equipment(600,000 Patent120,000 Total Noncurrent Assets(720,000 Total Assets(1,440,000 Liabilities and Shareholders’ Equity Accounts Payable(120,000 Total Current Liabilities(120,000 Note P ayable(400,000 Total Noncurrent Liabilities(400,000 Total Liabilities(520,000 Common Stock(920,000 Total Shareholders’ Equity(920,000 Total Liabilities and Shareholders’ Equity(1,440,000 1. 31Boeing Company; accrual versus cash basis of accounting. a. Net Income = Sales Revenue – Expenses = $66,387 million– $62,313 million = $4,074 million. Net Cash Flow = Cash Inflows– Cash Outflows = $65,995 million– $56,411 million = $9,584 million. b. Cash collections may exceed revenues for at least two reasons. First, Boeing may have collected in 2007 on customer credit sales made in 2006. Second, Boeing may have collected cash from customers in advance of providing them with goods and services. c. Cash payments may be less than expenses for at least two reasons. First, Boeing may have received goods and services from suppliers, but not yet paid for those items (i. e. the amounts are to be paid in the next year). Second, Boeing may have accrued expense s in 2007 that will be paid in cash in future periods; an example would be the accrual of interest expense on a bond that will be paid the next year. 1. 32(Fonterra Cooperative Group Limited; accrual versus cash basis of accounting. ) Calculation of net income for the year ended May 31, 2007: May 31, 2007 Revenue$13,882 Cost of Goods Sold(11,671) Interest and Other Expenses(2,113) Income before Taxes$98 Tax Expense$(67) Net Income$31 Calculation of net cash flow for the year ended May 31, 2007: May 31, 2007 Cash Receipts from Customers$13,882 Miscellaneous Cash Receipts102 Total Cash Receipts$13,996 Cash Payments to Employees and Creditors$(5,947) Cash Payments to Milk Suppliers(6,261) Cash Payments for Interest Costs(402) Cash Payments for Taxes(64) Total Cash Payments$(12,674) Net Cash Flow$1,322 1. 33(Dragon Group International Limited; balance sheet relations. ) (Amounts in Millions) The missing items appear in boldface type below. 20072006 Assets Current Assets$170,879$170,234 Noncurrent Assets28,94517,368 Total Assets$199,824$187,602 Liabilities and Shareholders Equity Current Liabilities$139,941$126,853 Noncurrent Liabilities7,0107,028 Total Liabilities$146,951$133,881 Shareholders Equity$52,873$53,721 Total Liabilities and Shareholders Equity$199,824$187,602 1. 34(Lenovo Group, Inc. ; balance sheet relations. ) The missing items appear in boldface type below. 20082007 Assets Current Assets$4,705,366$3,062,449 Noncurrent Assets2,494,4812,388,389 Total Assets$7,199,847$5,450,838 Liabilities and Shareholders Equity Current Liabilities$4,488,461$3,527,504 Noncurrent Liabilities1,098,123789,058 Total Liabilities$5,586,584$4,316,562 Shareholders Equity$1,613,263$1,134,276 Total Liabilities and Shareholders Equity$7,199,847$5,450,838 1. 5(Colgate Palmolive Company; income statement relations. ) The missing items appear in boldface type below. 200720062005 Sales$13,790$12,238$11,397 Cost of Goods Sold(6,042)(5,536)(5,192) Selling and Administrative Expenses(4,973)(4,355)(3,921) Other (Income) Expense(121)(186)(69) Interest Expense, Net(157)(159)(136) Income Tax Expense(759)(648)(728) Net Income$1,738$1,354$1,351 1. 36(Pol o Ralph Lauren; income statement relations. ) (Amounts in Millions) The missing items appear in boldface type below. 200720062005 Net Revenues$4,295. 4$3,746. 3$3,305. 4 Cost of Goods Sold(1,959. 2)(1,723. 9)(1,620. ) Selling and Administrative Expenses(1,663. 4)(1,476. 9)(1,377. 6) Operating Income$672. 8$545. 5$306. 9 Other Income (Expense)(34. 0)(43. 8)(2. 7) Interest Income (Expense), Net4. 51. 2(6. 4) Income Tax Expense(242. 4)(194. 9)(107. 4) Net Income$400. 9$308. 0$190. 4 1. 37(Ericsson; statement of cash flows relations. ) ERICSSON Statement of Cash Flows (Amounts in SEK Millions) 2007 20062005 Operations: Revenues, Net of ExpensesSEK19,210SEK18,489SEK16,669 Cash Flow from OperationsSEK19,210SEK18,489SEK16,669 Investing: Acquisition of Property and EquipmentSEK(4,319)SEK(3,827)SEK(3,365) Acquisition of Businesses(26,292)(18,078)(1,210) Sale Property and Equipment152185362 Sale of Short-Term Invest- ments3,4996,1806,375 Other Investing Activities(573)663(1,131) Cash Flow from InvestingSEK(27,533)SEK(14,877)SEK1,031 Financing: Proceeds from BorrowingsSEK15,587SEK1,290SEK657 Repayment of Borrowings(1,291)(9,510)(2,784) Sale of Common Stock94124174 Dividends Paid(8,132)(7,343)(4,133) Other Financing Activities40658(288) Cash Flow from FinancingSEK6,664SEK(15,381)SEK(6,374) Change in CashSEK(1,659)SEK(11,769)SEK11,326 Cash, Beginning of Year29,96941,73830,412 Cash, End of YearSEK28,310SEK29,969SEK41,738 1. 38(Jackson Corporation; statement of cash flows relations. ) JACKSON CORPORATION Statement of Cash Flows (Amounts in Millions) 2008 20072006 Operations: Revenues Increasing Cash$19,536$19,083$17,233 Expenses Decreasing Cash(16,394)(18,541)(18,344) Cash Flow from Operations$3,142$542$(1,111) Investing: Sale of Property, Plant and Equipment$332$401$220 Acquisition of Property, Plant and Equipment(3,678)(3,640)(1,881) Other Investing Transactions71(1,501)268 Cash Flow from Investing$(3,275)$(4,740)$(1,393) Financing: Proceeds of Long-Term Borrow- ng$836$5,096$3,190 Issue of Common Stock67373 Repayments of Long-Term Debt(766)(922)(687) Cash Flow from Financing$137$4,211$2,506 Change in Cash$4$13$2 Cash, Beginning of Year117104102 Cash, End of Year$121$117$104 1. 39(JetAway Airlines; preparing a balance sheet and an income statement. ) a. JETAWAY AIRLINES Balance Sheet (Amounts in Thousands) Sept. 30,Sept. 30, 20082007 Assets Cash$378,511$41 8,819 Accounts Receivable88,79973,448 Inventories50,03565,152 Other Current Assets56,81073,586 Total Current Assets$574,155$631,005 Property, Plant and Equipment (Net)4,137,6105,008,166 Other Noncurrent Assets4,23112,942 Total Assets$4,715,996$5,652,113 1. 39 a. continued. Liabilities and Shareholders Equity Accounts Payable$157,415$156,755 Current Maturities of Long-Term Debt11,9967,873 Other Current Liabilities681,242795,838 Total Current Liabilities$850,653$960,466 Long-Term Debt623,309871,717 Other Noncurrent Liabilities844,116984,142 Total Liabilities$2,318,078$2,816,325 Common Stock$352,943$449,934 Retained Earnings2,044,9752,385,854 Total Shareholders Equity$2,397,918$2,835,788 Total Liabilities and Shareholders Equity$4,715,996$5,652,113 b. JETAWAY AIRLINES Income Statement (Amounts in Thousands) For the Year Ended: Sept. 30, 2008 Sales$4,735,587 Salaries and Benefits Expense(1,455,237) Fuel Expense(892,415) Maintenance Expense(767,606) Other Operating Expenses(1,938,753) Interest Expense(22,883) Interest Income14,918 Net Income$(326,389) c. Retained Earnings, September 30, 2007$2,385,854 Plus Net Loss for 2008(326,389) Less Dividends Declared during 2008 (Plug)(15,390) Retained Earnings, September 30, 2008$2,044,075 1. 40(Block’s Tax and Bookkeeping Services; cash versus accrual basis accounting. ) a. Income for July, 2008: (1)Cash Basis Accounting Sales Revenues$13,000 Rent (Office)(6,000) Rent Equipment(12,000) Office Supplies Expense(370) Income (Loss)$(5,370) 1. 40 a. continued. (2)Accrual Basis Accounting Sales Revenues$44,000 Rent (Office)(2,000) Rent (Equipment)(2,000) Salaries Expense(6,000) Office Supplies Expense(90) Interest Expense(133) Income (Loss)$33,777 b. Cash on Hand: Beginning Balance, July 1$0 Financing Sources and (Uses): Jack Block Share Purchase40,000 Bank Loan20,000 Total Financing Sources$60,000 Operating Sources and (Uses): Cash Collected from Customers$13,000 Office Rent(6,000) Equipment Rental(12,000) Office Supplies Expense(370) Net Operating Uses$(5,370) Ending Balance, July 31$54,630 The ending balance in cash contains the effects of both operating activities, which have net cash flow of $(5,370) and financing activities, which have net cash flow of $60,000. The firm is financing its operating activities with a bank loan and with funds invested by its owner; both of these sources of funds represent claims on the firm’s assets, not increases in net assets. 1. 41(Stationery Plus; cash basis versus accrual basis accounting. ) a. Income for November, 2008: (1)Cash Basis Accounting Sales$23,000 Cost of Merchandise(20,000) Rent(9,000) Salaries(10,000) Utilities(480) Income (Loss)$(16,480) 1. 41 a. continued. (2)Accrual Basis Accounting Sales$56,000 Cost of Merchandise(29,000) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$14,020 b. Income for December, 2008: (1)Cash Basis Accounting Sales Made in November, Collected in December$33,000 Sales Made and Collected in December34,000 Cost of Merchandise Acquired in November and Paid in December(20,000) Cost of Merchandise Acquired and Paid in December(27,500) Salaries(10,000) Utilities(480) Interest(2,000) Income (Loss)$7,020 (2)Accrual Basis Accounting Sales$62,000 Cost of Merchandise(33,600) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$15,420 1. 42(ABC Company; relation between net income and cash flows. ) a. [pic] January$875$1,000$750$1,125 February1,1251,0001,500625 March6251,5001,875250 April2502,0002,2500 1. 42 continued. b. The cash flow problem arises because of a lag between cash expenditures incurred in producing goods and cash collections from customers once the firm sells those goods. For example, cash expenditures during February ($1,500) are for goods produced during February and sold during March. Cash is not collected from customers on these sales, however, until April ($2,000). A growing firm must generally produce more units than it sells during a period if it is to have sufficient quantities of inventory on hand for future sales. The cash needed for this higher level of production may well exceed the cash received from the prior periods sales. Thus, a cash shortage develops. The difference between the selling price of goods sold and the cost of those goods equals net income for the period. As long as selling prices exceed the cost of the goods, a positive net income results. As the number of units sold increases, net income increases. A firm does not necessarily recognize revenues and expenses in the same period as the related cash receipts and expenditures. Thus, cash decreases, even though net income increases. c The income statement and statement of cash flows provide information about the profitability and liquidity, respectively, of a firm during a period. The fact that net income and cash flows can move in opposite directions highlights the need for information from both statements. A firm without sufficient cash will not survive, even if it perates profitably. The balance sheet indicates a firms asset and equity position at a moment in time. The deteriorating cash position is evident from the listing of assets at the beginning of each month. Examining the cash receipts and disbursements during each month, however, identifies the reasons for the deterioration. d. Strategies for dealing with the cash flow problem center around (a) reducing the lag b etween cash outflows to produce widgets and cash inflows from their sale, and (b) increasing the margin between selling prices and production costs. To reduce the lag on collection of accounts receivable, ABC might: (1)Provide to customers an incentive to pay faster than 30 days, such as offering a discount if customers pay more quickly or charge interest if customers delay payment. (2)Use the accounts receivable as a basis for external financing, such as borrowing from a bank and using the receivables as collateral or selling (factoring) the receivables for immediate cash. (3)Sell only for cash, although competition may preclude this alternative. To delay the payment for widgets, ABC might: 1. 42 d. continued. ) Delay paying its suppliers (increases accounts payable) or borrow from a bank using the inventory as collateral (increases bank loan payable). 2) Reduce the holding period for inventories by instituting a just-in-time inventory system. This alternative requires ordering raw materials only when needed in production and manufacturing widgets only to customer orders. Demand appears to be sufficiently predictable so that opp ortunities for a just-in-time inventory system seem attractive. To increase the margin between selling price and manufacturing cost, ABC might: 1)Negotiate a lower purchase price with suppliers of raw materials. (2)Substitute more efficient manufacturing equipment for work now done by employees. (3)Increase selling prices. The cash flow problem is short-term because it will neutralize itself by June. This neutralization occurs because the growth rate in sales is declining (500 additional units sold on top of an ever-increasing sales base). Thus, the firm needs a short-term solution to the cash flow problem. If the growth rate were steady or increasing, ABC might consider obtaining a more permanent source of cash, such as issuing long-term debt or common stock. . 43(Balance sheet and income statement relations. ) a. Bushels of wheat are the most convenient in this case with the given information. This question emphasizes the need for a common measuring unit. 1. 43 continued. b. IVAN AND IGOR Comparative Balance Sheets (Amounts in Bushels of Wheat) IVAN IGOR BeginningEnd ofBeginningEnd of Assetsof Period Period of Period Period Wheat2022310105 Fertilizer21 Ox40364036 Plow2 Land100100 50 50 Total Assets162359101193 Liabilities and Owner’s Equity Accounts Payable3- Owner’s Equity162356101193 Total Liabilities and Owner’s Equity162359101193 Questions will likely arise as to the accounting entity. One view is that there are two accounting entities (Ivan and Igor) to whom the Red Bearded Baron has entrusted assets and required a periodic reporting on stewardship. The â€Å"owner† in owner’s equity in this case is the Red Bearded Baron. Another view is that the Red Bearded Baron is the accounting entity, in which case financial statements that combine the financial statements for Ivan and Igor are appropriate. Identifying the accounting entity depends on the intended use of the financial statements. For purposes of evaluating the performance of Ivan and Igor, the accounting entities are separate—Ivan and Igor. To assess the change in wealth of the Red Bearded Baron during the period, the combined financial statements reflect the accounting entity. 1. 43 continued. c. IVAN AND IGOR Comparative Income Statement (Amounts in Bushels of Wheat) IVANIGOR Revenues243138 Expenses: Seed2010 Fertilizer21 Depreciation on Ox44 Plow31 Total Expenses2916 Net Income 214 122 Chapter 1 does not expose students to the concept of depreciation. Most students, however, grasp the need to record some amount of expense for the ox and the plow. d. (Amounts in Bushels of Wheat)IVANIGOR Owner’s Equity, Beginning of Period162101 Plus Net Income214122 Less Distributions to Owner(20)(30) Owner’s Equity, End of Period 356 193 e. We cannot simply compare the amounts of net income for Ivan and Igor because the Red Bearded Baron entrusted them with different amounts of resources. We must relate the net income amounts to some base. Several possibilities include: IVANIGOR Net Income/Average Total Assets82. 2%83. % Net Income/Beginning Total Assets132. 1%120. 8% Net Income/Average Noncurrent Assets155. 1%137. 1% Net Income/Beginning Noncurrent Assets152. 9%135. 6% Net Income/Average Owner’s Equity 82. 6%83. 0% Net Income/Beginning Owner’s Equity132. 1%120. 8% Net Income (in bushels)/Acre10. 7012. 20 This question has no definitive answer. Its purpose is to get students to think about performance measurement. The instructor may or may not wish to devote class time at this point discussing which base is more appropriate.

Treaty Of Versailles Essays - Treaty Of Versailles, Interwar Period

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Tips sobre huellas digitales para asuntos migratorios

Tips sobre huellas digitales para asuntos migratorios En Estados Unidos, las autoridades migratorias utilizan las huellas digitales como medio para identificar a las personas y verificar su historial migratorio  y delictivo, en el caso de tenerlo. Segà ºn el resultado obtenido de la toma de las huellas digitales - conocidas como dactilares en algunos paà ­ses- , las autoridades pueden aprobar o denegar beneficios como visas, tarjetas de residencia permanente, asilo, adquisicià ³n de la ciudadanà ­a americana por naturalizacià ³n, etc. Adems, tambià ©n pueden impedir el ingreso a los Estados Unidos de cualquier persona extranjera o proceder a su deportacià ³n, si ya estuviera en el paà ­s. En este artà ­culo se explica por quà © se utilizan las huellas digitales, cundo y dà ³nde se toman,  quà © tipo de informacià ³n se obtiene, y sus consecuencias migratorias. Por qu se utilizan las huellas digitales para identificar a las personas? No solo las autoridades de Estados Unidos utilizan las huellas digitales como herramienta de identificacià ³n de individuos, sino prcticamente todos los gobiernos del mundo. La razà ³n es que no existen dos personas con las mismas huellas, ni siquiera los gemelos idà ©nticos, aunque sà ­ tengan el mismo ADN. Se estima que entre un uno y un dos por ciento de las personas a las que se toma las huellas dactilares con escneres digitales - el medio empleado por las autoridades de EE.UU.- tienen problemas para que se lean correctamente.   En estos casos se emplean para su identificacià ³n otros recursos biomà ©tricos, como fotos. Adems, en algunos casos se puede pedir un examen de ADN. Esto à ºltimo es comà ºn en ciertas categorà ­as de solicitud de papeles para la tarjeta de residencia por familia. Para qu trmites migratorios se toman las huellas dactilares en Estados Unidos? La toma de huellas digitales es muy comà ºn para toda clase de trmites migratorios. Por ejemplo, trmites de visas no inmigrante, tipo turista, estudiante, intercambio, inversià ³n, etc. Tambià ©n son necesarias cuando se est gestionando una visa de inmigrante para obtener la tarjeta de residencia permanente. Asimismo, se toman las huellas como parte necesaria las solicitudes de ajuste de estatus, asilo, proteccià ³n para và ­ctimas de violencia domà ©stica VAWA, visas humanitarias como la T por trfico humano o la U por violencia, DACA para jà ³venes indocumentados que llegaron a EE.UU. siendo nià ±os y adquisicià ³n de la  ciudadanà ­a por naturalizacià ³n. En cumplimiento del programa US-Visit, tambià ©n se toman las huellas en todos los puertos de entrada a Estados Unidos - puertos, aeropuertos y fronteras terrestres- . Estn excluidos de esta obligacià ³n los ciudadanos americanos, diplomticos extranjeros con visas de la familia A o G, residentes permanentes en un viaje de crucero que salieron de EE.UU. y regresan al paà ­s por el mismo puerto. Tampoco estn obligados a dar las huellas digitales ciudadanos canadienses y mexicanos en ciertas categorà ­as migratorias. Por ejemplo, estn excluidos los mexicanos residentes en la frontera que cuentan con una visa vigente de cruce, tambià ©n conocida como lser. Finalmente, tambià ©n se toman las huellas a los migrantes agarrados por la Patrulla Fronteriza cruzando ilegalmente la frontera y a todas las personas, estadounidenses o no, que son arrestadas o detenidas en cualquier parte del paà ­s por autoridades federales, estatales o locales. Como regla general que admite excepciones, no se toma las huellas digitales a personas mayores de 79 aà ±os y a menores de 14 aà ±os de edad. Dnde se toman las huellas digitales? En Estados Unidos, el lugar para el trmite de las huellas digitales depende de la razà ³n por la que se toman. Asà ­, en el caso de puestos de control migratorio la gestià ³n es realizada en puertos, aeropuertos y fronteras terrestres por la CBP, tambià ©n conocida como Patrulla Fronteriza. Tambià ©n son los encargados de tomarlas en el caso de migrantes indocumentados agarrados cruzando ilegalmente la  frontera.   En los casos de trmites migratorios como ajuste de estatus, asilo, naturalizacià ³n, etc., es necesario acudir en la fecha y hora asignada por la carta que envà ­a el Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s) al Application Support Center (ASC, por sus siglas en inglà ©s) ms cercano y cuya direccià ³n est consignada en la carta en la que se notifica la cita. Si la persona que debe acudir al ASC se olvida de la cita o se equivoca, se recomienda presentarse tan pronto sea posible y explicar quà © pasà ³. Como regla general, si ha pasado menos de una semana desde la fecha de la cita no pasa nada y se toman en ese momento las huellas. Si ha pasado ms tiempo, debe contactar con USCIS llamando al 1-800-375-5283 para programar  una nueva cita. Si no se hace, USCIS entender que se ha desistido del trmite y cancelar el expediente. Por à ºltimo, en caso de arresto o detencià ³n, la autoridad realiza la toma las huellas y las comparte con el FBI quien, a su vez, las comparte con Inmigracià ³n. Si las autoridades migratorias consideran que la persona detenida es de su interà ©s, pueden emitir un hold para proceder a tomar custodia de dicha persona. Fuera de Estados Unidos se siguen dos sistemas. En algunos paà ­ses, como por ejemplo Mà ©xico, Argentina o Repà ºblica Dominicana, antes de ir a la embajada o consulado para la entrevista para la visa de no inmigrante o de inmigrante se debe acudir para los trmites de los datos biomà ©tricos a un ASC - conocido en algunos paà ­ses como Centro de Atencià ³n de Visa o VAC- . Sin embargo, en otros paà ­ses la entrevista y la toma de huellas digitales tienen lugar el mismo dà ­a en las instalaciones de la embajada o consulado. Qu sucede una vez que las autoridades migratorias tienen las huellas digitales? Las huellas digitales se verifican contra  una enorme base de datos del FBI que contiene, literalmente, cientos de millones de huellas. Adems,  la CBP tiene tambià ©n a su disposicià ³n el sistema TECS que contiene, entre otros, informacià ³n migratoria, posible historial criminal, rà ©cords de vehà ­culos  e informacià ³n consular a travà ©s del acceso a la base de datos CCD, del Departamento de Estado. USCIS puede acceder a la informacià ³n que contienen esas bases de datos y asà ­ tener a mano informacià ³n completa sobre una persona, incluyendo todos los nombres que ha utilizado, fecha de nacimiento, rà ©cord criminal, nà ºmero del Seguro Social, direcciones en las que ha vivido, direcciones de correo electrà ³nico, certificados de naturalizacià ³n, nà ºmero de alien, nà ºmero de visa, SEVIS (en el caso de estudiante o de extranjero en programa de intercambio), etc. La informacià ³n que se obtiene a partir de las huellas digitales sirve, a efectos migratorios, para los tres siguientes fines: En primer lugar, para determinar la identidad de una persona y detectar si ha utilizado ilegalmente otros nombres o documentos que no son suyos o falsificados. Se han detectado ms de 800 mil casos de este tipo de anomalà ­a. En segundo lugar, para determinar posibles violaciones migratorias. Por ejemplo, si se le toman las huellas a una persona extranjera presente en Estados Unidos, debe aparecer una coincidencia en alguna base de datos del Departamento de Estado o del Departamento de Seguridad Interna. Si no es asà ­, eso indica que ingresà ³ al paà ­s ilegalmente. Hay que resaltar que es una violacià ³n migratoria grave asegurar en un formulario de migracià ³n que nunca se ha sido detenido o arrestado cuando la verdad es que sà ­ y ese dato es fcilmente verificable con las huellas digitales. Esto aplica incluso a los expedientes que han sido sellados o expurgados. Las personas en estos casos delicados deben asesorarse con un buen abogado migratorio para evitar que su caso se eche abajo por representacià ³n falsa. Tambià ©n se detectan otras violaciones migratorias, como no haber salido de Estados Unidos dentro del plazo autorizado en un viaje previo. En tercer lugar, las huellas digitales sirven para  determinar si se ha cometido algà ºn delito o falta que   convierta a una persona en susceptible a ser deportada o que no se le apruebe una peticià ³n migratoria como, por ejemplo, un ajuste de estatus, una visa, la adquisicià ³n de la ciudadanà ­a americana, etc., por ser considerado como inadmisible. Qu hacer cuando se sospecha que puede haber problemas migratorios por culpa de las huellas? Lo fundamental es estar informado de cules son las causas que convierten a una persona en inelegible para ingresar a Estados Unidos o arreglar los papeles, una vez dentro del paà ­s. Dependiendo del caso puede ser muy recomendable obtener el rà ©cord migratorio antes de comenzar cualquier gestià ³n de este tipo.   Finalmente, teniendo en cuenta lo delicado de este tipo de situaciones, es altamente recomendable asesorarse con un abogado de Inmigracià ³n de buena reputacià ³n o con una organizacià ³n de apoyo a migrantes. Este es un artà ­culo informativo. No es asesorà ­a legal.

Decision Making Coursework Example | Topics and Well Written Essays - 250 words

Decision Making - Coursework Example The verdict bears positives for the individuals in the institution as well as the organization. However, the prioritization of profit with disregard of the customer well-being leads the firm into crisis. Specifically, it amounts to the organization breaching the laws governing ethical practices and thus may face legal action (Fitzgerald, 2002). For this reason, the company needs to make haste and strategic decisions with high-risk consequences. Nonetheless, the company may compensate the victims to avoid legal battles. More so, individuals in the company should look into ways that improve the product. Therefore, it is important that the leader change the decision-making approach that gives the managers the autogamy of making decisions in the enterprise. Considering Werbach’s criticism of Wal-Mart, it is unexpected that he would join the company. However, he realizes that he can influence change while working from within the system. Although the public view this as a bad decision, Werbach can change the employees’ lifestyle as they start embracing sustainable practices. Therefore, it is a successful decision considering the positive outcome. A successful decision is measured by how well it shapes the growth of the business. In addition, the benefit-cost ratio is applicable as an indicator of assessing the effectiveness of a decision of the company (Fitzgerald,

The story of the lizard who had the habit of dining on his wives by Essay

The story of the lizard who had the habit of dining on his wives by Eduardo Galeano - Essay Example The story written by Eduardo Galeano remains both an allegory and a fable, one which paints women as preys and men as predators. Dulcidio in the book becomes referred to as the lizard, which often refers to mostly harmless lizards with the exception of the Komodo dragon, which feeds on chunks of meat from its quarry. Hence the word lizard remains used in the story because of its reference to Dulcidio. The main character too becomes depicted as gluttonous as he eats endlessly from his wives. In addition, since Dulcidio came from a powerful family, he used that to lure women with his richness but failed on the woman wearing glasses. In comparison, the story of Helix written by Banana depicts how a normal relationship looks like. A normal relationship often possesses ups and down. The two, boy and girl were discussing on how to go to a healing clinic to have unpleasant memories of their relationships wiped out. First of all, both stories speak of gender relationships. In Helix, the boys often think of getting rid of the unpleasant things that had happened in their relationship, but after discussing with his girlfriend, both resolve the issue. The story hence depicts the power of man and woman to solve their problems in a relationship. In as much as a relationship exist, problems will always be there, and escape will not be a solution. The man in the story of helix thinks of going to the clinic where unpleasant memories were removed. When compared to the story by Eduardo Galeano, drifts in relationships become shown. In a relationship, love should be the ensuing component, but for Dulcidio, it was a different thing, food. Dulcidio got consumed by eating a lot of food, and never loved the women he married. In addition, the women also agreed to enter into such a marriage since Dulcidio possessed a lot of family wealth. Eduardo Galeano remains to be a practical individual when it comes to relationships. In his stories, he majorly emphasizes on common day issues that p eople often take for granted. On the other hand, Banana becomes depicted as creative individuals that always try to keep her audience knowledgeable when it came to the new stuff. Banana introduces the concept of memory wiping in the story, a new thing that the young generation often associate. In contrast, Eduardo Galeano speaks for the old generation. In both stories, the issue of multiple partners in a relationship becomes brought up. In Helix, for instance, the man seated in the bed remembers about how his past girlfriends knew everything about him. In the story by Eduardo Galeano, Dulcidio marries many wives.

Sherlock Holmes Essay Example for Free

Sherlock Holmes Essay How does Arthur Conan Doyle create an atmosphere of mystery and build suspense in The Speckled Band? To what extent are his methods typical of all the other stories in The Adventures of Sherlock Holmes?  The story The speckled band was written by Arthur Conan Doyle in 1982 and is one of the many stories in the large Sherlock Holmes series of stories. As known the stories are based on inquiries and investigations, because of course Sherlock Holmes is an investigator, this in itself gives a sense of excitement to the story because you know that there will e a constant thrill throughout the story, especially seems as it is likely that it will be based on something like a murder, or an affair, etc. As soon as the story starts, Holmes gets straight into the action, as a poor victim comes round to his home and asks him for help. She is portrayed to the reader as being in a very poor and vulnerable position by her face (being) all drawn and grey, with restless, frightened eyes, like those of some hunted animal, she is also shivering from fear and so now the reader knows that there is a vulnerable victim, that something is wrong, and that something unjust will be done against her, and so it builds the excitement and suspense in the readers mind. This same scenario is presented in A case of Identity when Miss Sutherland comes to Sherlock Holmes in a similar vulnerable state, frightened. As usual straight away Holmes picks up on all the little details, such as the mud stains on the victims clothes, and manages to create a clear picture in his mind of the situation. The victim is called Miss Helen Stoner. When she first came into the story she was wearing black, veiled and grey haired. She was shivering and terrified, which creates a scary if not intriguing scene leaving the reader asking why is she in this state?!, the lady also gave a violent start, by saying It is fear Mr Holmes, It is terror.  The story then goes on and Holmes is told about the ladys step father, who instantly Holmes recognizes as the murderer.  We can make out from the story, that her step father Doctor Grimesby Roylott was a violent man who had a bad and short temper, and after his wife dies he shut himself up at home and became very violent, and we are told that he is a man of immense strength, and absolutely uncontrollable in his anger. The suspected murderer is described as being a very strong and powerful person, and extremely dangerous, this adds suspense and excitement to the story because from this description you can instantly tell that something out of the ordinary has got to happen with this man.  The killing motive is also freaky in a way, because what he was trying to kill Miss Helen Stoner for was money. His wife left money for her daughters, but if they die he would receive the money.  Personally I dont feel sympathy for Doctor Roylott because hes sick and twisted, hes also very selfish, but a very dangerous man. The scene of the murder adds a considerable amount of suspense to the story, this is because as it is first described, the building is made out to be a scary if not haunted freaky place.  The house is described as The building was of grey, lichen-blotched stone, with a high central portion and two curving wings, like the claws of a crab, thrown out on each side. In one of these wings the windows were broken and blocked with wooden boards, while the roof was partly caved in basically making it look like a picture of ruin. This creates a spooky and scary atmosphere, which makes the reader feel very cautious because its a typical description of a haunted house where anything could suddenly happen. This atmosphere can be easily related to a typical atmosphere of a murder mystery. To add to the atmosphere or fear and horror, the reader is told about the Doctors hobby of keeping wild dangerous animals, and that there is a Wild baboon and a cheetah in the grounds of the house. In the story Holmes suspects Grimesby Roylott as the murder suspect, and he treats the case as urgent, and helps Helen Stoner straight away. This gives the reader the impression that it is important, and so it adds to the feeling that something big is going to happen, and that the case is dangerous. The addition of creepy objects in the house also helps relate an atmosphere, such as the useless ventilator, and the ropes which hung down to the ladys bed.  Holmes also suspects the animal as a dangerous exotic one, in this case it being a snake, and this is not obvious to the reader, and so they will be kept waiting to see what these strange object, and weird animals are all there for. In the end, the murderer who correctly turns out to be Doctor Roylott, gets killed by his own weapon the deadly snake.  This makes the story come to an exciting end, and it in many ways sums up the complete suspense and mystery that has been throughout the book, and makes it all clear to the reader at the end.  The readers will also think about if they think he deserved to get killed because he is sick and twisted, and because he does not care for any one apart from himself. I like my murder mysteries to have a twist at the end and that good always wins.

Selfishness Among Characters :: essays research papers

Characters in the stories we have read so far this semester have been faced with a multitude of problems, emotions and impulses to work through. It seems that from three stories the characters carry out very different actions, but they all have an underlying bond, selfishness and the desire to be something there not. It also seems that they are judged in the eyes of the narrator, as either succeeding or failing due to the way they carried themselves throughout the story.   Ã‚  Ã‚  Ã‚  Ã‚  In the short story, 'A Pair of Silk Stockings';, by Kate Chopin, the main character, Mrs. Sommers, after finding fifteen dollars plans do things with it for her kids, and her family. However, this all changed after, buying a pair of expensive silk stockings for herself. She just totally forgets about all the nice things she was going to do with the money for her kids, for instance buy them new cloths for once in their lives. Once she put those silk stockings on, she received a small taste of the good life, and the greed and selfishness set in. She wanted more of it. So, she goes off and treats herself to things of a higher class, deep down knowing that she didn't belong where she was, for example, in the theater or going to a nice restaurant for lunch. At the end it seems that she has no recollection of her life before this day had begun. She was so wrapped up in assuming the identity of a wealthy person under false pretenses. The way that the narrator was telling the story, the main character Mrs. Sommers, both Succeeds and fails at the same time. She succeeds in the sense of fooling people and also herself into believing that she is a member of the upper class, at the same time failing in her responsibilities to her family of being a responsible mother.   Ã‚  Ã‚  Ã‚  Ã‚   In the second story, we read by Kate Chopin, 'Regret';, the main character, Mamzelle Aurelie, has a selfishness to her, that to me was a somewhat a good kind of selfishness, unlike Mrs. Sommers. She was a strong woman who never really had a man in her life, probably because she had her own ways of doing things and didn't want a man telling her how to live her life. I believe that this is the reason she turned down the proposal, of marriage, earlier on in her life.

Unreliable Memory in Memento

Unreliable Memory in Memento Thesis: The unique narrative structure of the film and the leading role, Leonard Shelby in Memento prove that memory is unreliable. . In William Golding's Lord of the Flies, Samneric saw something moving, something large, which in reality was the dead body of a parachutist. But in the darkness and out of fear, in Samneric’s memory, the parachutist became a beast with leathery wings, teeth, and claws. He even claimed that he ‘saw it slinking behind the trees'. In this case, Samneric's memory were mastered by his personal feelings — fear.Thus memory is unreliable, as it can be manipulated by personal feelings. Similarly, the leading role of Memento, Leonard Shelby’s memory is also manipulated by his personal feelings. Leonard distorts his memory due to his desire to find and kill ‘the one and only' murderer of his wife. In the following, I am going to prove memory is unreliable through the unique narrative structure and Leon ard Shelby, the leading role of the film. Memento, the story features a man called Leonard Shelby, who has anterograde amnesia, a disorder that caused his brain to be unable to store new memories.From Leonard’s memory, the disorder was a result from a concession caused by the rapist murderer of his wife. From then on, Leonard's life is all about finding ‘the one and only' murderer of his wife and get him killed in order to take revenge. Firstly, it is the unique narrative structure. The film's events unfold in two separate, alternating narratives — one in color, and the other in black-and-white. The black-and-white sections are told in chronological order, beginning by showing Leonard conversing with an anonymous caller in a motel room.Leonard's actual investigation is shown in color sequences that are in reverse order. By the end of the film, when the two narratives converge, revealing the investigation and events that lead up to Leonard’s friend, Teddy's death. The narrative structure is literally a memory test that the director of Memento, Christopher Nolan gives to the viewer. As each color sequence begins, the audience is unaware of the preceding events, just like Leonard, giving the viewer a sense of his confusion.With the structure arranged in this alternating and reverse way, the confused viewer would be lost, in a way that they have no clue where the story is heading. At the end of the film, which chronologically is the first sequence, would only leave the viewer more question marks. Therefore, the narrative structure of the film, which is also the memory test, proves human memory is unreliable. For relying only on memory, the viewer cannot group all the puzzles — the reverse chronological scenes — together and have a full understanding of the events.Confusion is brought on by unreliable memories. As time goes, memory fades, based on this principle that everyone knows and even experiences, Nolan first gives thi s ‘memory test’ to let the viewer a firsthand experience that ‘memory is unreliable’. Zigzagging through the two separate and yet related narratives, Nolan brings out memory is unreliable not only due to physical reasons, but also mental ones. The black-and-white sequence is indeed the narration of Leonard, a former insurance investigator, telling the story of one of his claimants, Sammy Jankis before his injury.Jankis, just like Leonard, appeared to have anterograde amnesia after a car accident. Leonard explains how Jankis's diabetic wife tested Jankis to see if he really had a memory disorder or just faking to claim disability insurance, by repeatedly requesting insulin injections from him. She is desperately hoping that Sammy did not have a memory disorder and would remember the previous injection. As a result, she died from an insulin overdose from Jankis. While the viewer is puzzling why Leonard remembers Jankis so vividly, Nolan reveals a parallel sto ry of Leonard.Because of Leonard's condition and his denial of possibly killing his wife by overdosing her with insulin, he might have made up a different scenario in his mind. He constructed a rape-murder scenario for his wife’s death. He alienated his killing his wife by inventing Sammy Jankis, memorizing it as a separate event. He altered his memory to lessen his guilt. At the end of the film, Leonard confronts his memory and says,†Do I lie to myself to be happy? †¦ yes, I will. † This narration conveys that emory can be full of flaws, it can be distorted by personal feelings, it can be changed by one's desire, that memory can be no more than a tool of self-deception. Secondly, through the leading role of Memento, Leonard Shelby’s verbal expression, condition, tattoos and flashbacks, Nolan proves to the viewer that memory is unreliable. Leonard's lines point directly at ‘memory is unreliable'. In the film Leonard said, â€Å"Memory’s n ot that perfect. It's not even that good. †, â€Å"Memory can change the shape of a room; it can change the color of a car. And memories can be distorted.They're just an interpretation, they're not a record, and they're irrelevant when you have the facts. † Leonard stresses that ‘memory is not good'. Through Leonard's lines, the film emphasizes that, ‘memory is unreliable because they're just an interpretation'. Then moving on to Leonard's condition, anterograde amnesia is the significant feature of Leonard and it is also the heart of the film. Since Leonard has this disorder that he cannot form new memories, everything fades, memory is definitely unreliable for him. For the viewer, being put into Leonard's shoes, unknown to the preceding events, memory is unreliable as well.Again, Leonard's memory problem has directly pointed at ‘memory is unreliable'. Leonard's tattoos is also a significant feature of Leonard. In order to find his wife’s murde rer, Leonard relies on notes and annotated Polaroid pictures. But for vital information which he believes would lead him to the â€Å"murderer†, he tattoos that piece of information on his body instead of writing on a piece of paper because of his inability to form new memories. In one scene, Leonard gets a tattoo of the murderer's license plate number, relying on his memory, he has mistaken an I for a 1.Now this clue has really changed because of his unreliable memory. It tells us not to trust Leonard's believe-to-be-true facts, memory can indeed manipulate everything. As Leonard puts it, â€Å"Memory can change the shape of a room; it can change the color of a car†¦ They're just an interpretation, they're not a record. † Also, according to Leonard's tattoo, the name of the â€Å"murderer† is John G. At the beginning of the film, which chronologically is the last sequence, Leonard does succeed and kill one John Edward Gammell, whose nickname is Teddy.Leona rd says he would remember he had killed that ‘one and only' murderer even with his condition, because that excitement of revenge would remain. However, at the end of the film (which should be the beginning of the story), reveals that Teddy is just one of the few John G. s that Leonard has killed. It turns out after Leonard has killed a John G, he copies Teddy's license plate number and gets it tattooed on his body annotating that is the license plate number of the murderer, making Teddy(John Edward Gammell) his John G, for the sake of his ‘meaning of survival'.Memory can manipulate, and at the same time, be manipulated. Leonard, in order to fulfill his goal and his desire of taking revenge, he lets his memory be manipulated by his personal feelings, and keeps on killing more and more John G. s. Furthermore, there are a few of Leonard's flashbacks throughout the film, one is preparing an insulin injection, one is his staying in a sanatorium (instead of Sammy Jankis does a fter he accidently killed his wife).The more significant flashback is of Leonard's wife waking up, opening her eyes, but if it is played backwards, it is very much like his wife is going into a coma. Leonard also recalls the scene that his wife crying out, â€Å"Ouch! † when he executes the insulin shot. However, the fact is Leonard manufactured Sammy Jankis in order to deny being the murderer of his wife. So, when he recalls that injecting scene from memory, ‘administrating insulin' has become ‘pinching his wife's thigh. There are actually quite a lot of Leonard's flashbacks giving proof that Leonard himself is the murderer of his wife, but it is clearly that Leonard wants to lessen his sense of guilt, so he distorts his memory, it shows that memory can in fact be changed to satisfy oneself, memory can be reconstructed. To conclude, â€Å"He took away my†¦memory. He destroyed my ability to live. † Just like Leonard, humans in general acknowledge †˜memory’ is one of the abilities that help us to live, however it is not a must that this ability is reliable, in fact memory practically cannot be trusted.From Memento’s unique narrative structure, a genuine memory test definitely created a certain degree of confusion to the viewer. It is impossible for humans to have everything well organized merely by memory. The ‘facts’ in one’s memory can be rebuilt, as Leonard says,†Do I lie to myself to be happy? †¦ yes, I will. † Memory can easily be manipulated by one’s personal feelings. In Leonard’s case, his memory is manipulated by his guilt; he uses his memory as a tool to cloud the fact that he killed his wife because of his lack-of-short-term memory disorder.Leonard's lines, physical problem, tattoos and his flashbacks all are important proofs of ‘Leonard is the murderer of his own wife', which Leonard does not want to admit. From the beginning, his true motive o f finding that rapist murderer is only for his own satisfaction, finding his ‘goal of life', and more importantly, for lessening his guilt. That is why — being unknown that he does it on purpose or unintentionally — Leonard distorts his memory and reconstructs it and in the film.Now the distorted memory became reality for Leonard, and the facts change according to his reconstruction. We can see that memory can also manipulate at the same time, â€Å"memories can be distorted. They're just an interpretation, they're not an record. † The unique narrative structure and Leonard Shelby, the leading role of Memento, have proved that memory is no more than an interpretation after all. For memory can be distorted and manipulated out of one’s own satisfaction and desire. Memory is not facts, it cannot always be trusted. Memory is unreliable both physically and mentally.

Competitive Strategies Employed by Retail Supermarkets in the Uk: a Comparative Study.

1. Proposed working title: Competitive strategies employed by Retail Supermarkets in the UK: A comparative study. 2. Research Background: This research background focuses on competitive strategies employed by retail supermarkets in the UK. This background will give a general idea as what to anticipate in the report on strategies approach of leading retail supermarkets of the UK. Retail strategy is an overall plan or the agenda of action that has to follow by the retailer to get the success in the retail supermarket competition. (Barmen, B. & Evans, J. 2006). The retail supermarkets environment has become tremendous competitive in recent years . Top supermarkets like Tesco, Asda, Sainsbury and Morrison are heavily investing in infrastructure to bring higher quality product then their rivals. Retail supermarkets industry in UK has high development in their service by using advance technology, increasing product range, speed and quality. (Harvey, 2000). (Source: BBC news, 9 March 2006) Above diagram shows the market shares occupied by top retail supermarkets and other grocery markets in the UK on 9 march 2006. According to above diagram top four retail supermarkets of the UK hold 74. 4% shares of total grocery market on 9th march 2006. Tesco is the number one retail supermarket by griping 30. 4% market shares in the UK. Asda, Sainsbury and Morrisons are the main competitor of Tesco by holding 16. 6%, 16. 2 % and 11. 2% shares respectively. We can see very tough competition between retail supermarket in UK and Tesco looks more successful to overcome its competitor. Today these top retail supermarkets dominates grocery retailing in the UK. The industry construction is characterized by many attributes such as greater store size, lowering prices of goods and adopting different formats to satisfy the consumers’ expectation. (Andrew Holingworth, 2004) According to me retail supermarkets in UK are highly competitive which is good for consumers because aim of some organisations is to increase sales so they need to keep low price and in this competitive environment all organizations must be alert about changing needs of consumers and strategies of rivals. 3. Oraganisation Background: Tesco PLC: Tasco is number one retail supermarket in the UK now, which is founded by Jack Cohenin 1919. The first store-brand product sold by founder was Tesco-Tea. Tesco has spread its business all over the world of which 2,184 retail supermarkets are in the UK. Tesco’s UK supermarkets are divided into various formats differentiated by size and the range of product such as Tesco extra, Tesco superstore, Tesco metro, Tesco express and one stop where it offers fresh food and non food product like DVDs, books, clothing, health, garden furniture, electrical, home entertainment and also pharmacies. Tesco also has its other businesses like garden centres, Tesco personal finance which offers credit cards, loans, mortgages, saving accounts and insurance of car, home, life and travel. It also operates ISP, mobile phone, home phone and VoIp businesses. Tesco has its petrol pump at many places in UK. It offers lot of facilities like online shopping from its web site i. e. www. tesco. com at low price and club card scheme to its customers. (Tesco, 2008) J Sainsbury plc: J Sainsbury is UK’s longest retail supermarket chain of 509 supermarkets, 276 convenient stores and Sainsbury’s bank. It was founded by John James and Mary Ann Sainsbury in 1869. Bacon was the first own-labeled product of Sainsbury. That time it has department of dairy, bacon, hams, Poultry and games, cooked meats and fresh meats. Now it has around 30000 fresh food and non-food products. Apart from this Sainsbury also has its Sainsbury’s bank which offers car, life, home, pet and travel insurance also offers loans, credit cards and saving accounts. (J Sainsbury, 2008). J Sainsbury was the UK’s leading retail supermarkets up to mid-1990s until it was overtaken by Tesco. (EL-Amir, A. nd Burt, S. 2008) 4. Rationale for the chosen topic: It is decides to select this research proposal topic competitive strategies employed by retail supermarkets in UK. This is first time I came to UK for my study. It was the big challenge for me to adjust and understand the circumstances over here because no one from my family and relative were with me and I have to manage everything like shopping, cooking, etc myself. On the first day I have to do shopping to get some goods & services so I was thinking from where can I get cheap, qualities and varieties of it? Many people gave me different suggestions but most of them were telling me to do the shopping from Tesco, Asda, Sainsbury, and Morrison which are the famous retail supermarkets in UK where I can get lot of commodities. This motivates me a lot and on a personal note I would like to do my personal experience which drove me to choose this as my research topic. 5. RESEARCH QUESTIONS: Following question came in my mind during my research: ? What combination of competitive strategies makes retail supermarkets of the UK like Tesco and Sainsbury so successful? What are the impacts of strategies of Tesco and Sainsbury on retail supermarket of the UK? ? How are retail supermarkets in the UK evolving to meet changing customer needs? ? How can they stand out in a highly competitive environment where consumers have so many choices? 6. RESEARCH OBJECTIVE Main objective of my research will be: ? To recognize and compare the competitive strategies employed by the Tesco and Sainsbury. ? To classify t he impact of strategies employed by the Tesco and Sainsbury on consumers and share market. ? To identify profit margin strategies of Tesco and Sainsbury. An attempt to identify which of them are most beneficial for the consumer. 7. LITERATURE REVIEW: My research is on competitive strategies employed by the retail supermarkets in the UK. The information on this topic has been published all over the books, news papers, online journals and web reports. I would like to review some of the most striking opinions given by some authors and my views on it. â€Å"We do not vary our retail offer in line with levels of local competition. We and all the other major grocery multiples have national strategies on pricing, branding, advertising, quality, range and services. Commented by Tesco (Press association, 2007) I also agree with the author’s view above. Tesco which is number one retail supermarket in the UK decides their strategies by comparing their strong rival’s strategies. Now day’s customers have lot of choice to do shopping because of the competition between retail supermarkets in the UK. Most of the people choose to do shopping on the criteria of pricing, looking at brand and quality of goods and also service provided by the retail supermarkets. I also use same criteria to do my shopping. â€Å"Tosco’s attack on Sainsbury’s southern stronghold reflected a more aggressive store opening programmer. But he also said that Sainsbury, which will this week release interim results, could begin to feel the effects of the credit crunch if consumer worries about weekly shopping bills push them into the arms of cheaper rival such as Aldi, Lidl or Asda. † Commented by Paul Langston associated director for location strategy at CACI. (Elizabeth Rigby, 2008) I completely have the same opinion with the author’s view stated above. Tesco observes strong areas of Sainsbury and opened its aggressive stores it that area to overcome its strong rival and to attracts the customers by giving better service and choice for shopping. This is also the part of the competitive strategy employed by Tesco to capture the powerful areas of competitor Sainsbury. This is period of credit crunch in the UK. It becomes extremely necessary for the people to cut redundant expenses so it is very tough time for all retail supermarkets to think about it and keep their customers constancy. According to some authors the increased competition between retail supermarkets in UK has led them to expand their product categories and extend their retail format to get profit. (Hackney, Grant, & Birtwistle, 2006). It is obvious that as competitor enhance every organization must think to raise their sales and consumers loyalty by using different strategies if all are in homogeneous business. Many supermarkets offers consumer to do online shopping at low prices. This is also part of strategies of the retail supermarkets to stick consumer with them. And authors view is that Tesco is the more successful retail supermarket which gets huge profit by implementing internet strategy. Such a way every retailer try to act in accordance with their consumer by using new technology , reducing ransaction cost or extending their business to different formats. 8. METHODOLOGY: My research topic on competitive strategies employed by the retail supermarkets in UK is an always on going topic. Retail supermarkets have to decide their strategies depending on the market situation and studying their rivals’ strategies. In my proposed research I have to identify strategies of Tesco, Sainsbury and it impact. It c an be recognized by understanding, observing and in-depth study of each retail supermarket. Hence this proposed research is descriptive in nature. This will give clear thought and understanding. Descriptive research means the research which serves a variety of research objective to understand its phenomena or characteristics connected with it. For further in-depth study and to participate in the observation and to know what is happening I have chosen this method. (Donald, R. & Pamela, S. 2006). 8. 1. DATA COLLECTION: In this proposed is always ongoing topic and lot of articles and information published everyday in news papers, magazines, journals and books and research of other authors which can be collected from library and internet. The information about Tesco and Sainsbury can be collected from their own web side. It will give lots of analysis of other authors, writers and researcher . I will get lot of option to understand and obtain objective of my topic. (Kothari, C. 2005) 8. 2. DATA ANALYSIS: Most of the data will be analyse predominantly from the internet. My personal observation, understanding and input will be integrated. The data will be gathered by the supermarket as part of internal organizational project relating paper and internet. The data analysis will be based on the performance of two retail supermarkets over the past years. Time series analysis will be use to get the objective of research. Quantitative data will be supplement with qualitative data obtain from all possible sources. (Kothari, C. 2005) 8. 3. RESOURCE REQUIREMENT: All the resources will be available from internet and the review of literature will be obtained from college’s library and private library. Internet is the most genuine source which is easily available today where I can search out e-books, Journal published by other authors and also information about Tesco and Sainsbury on their own web site which can save my time and cost of research. Updates of newspapers, Journals, articles, others research reports are also available on the internet. 9. TIME SCALE: | |October 2008 |November2008 |December2008 |January2008 | |Activity | | | | | W1 |W2 |W3 |W1 |W2 |W3 |W4 |W1 |W2 |W3 |W4 |W1 | |W/K Commencing |X | | | | | | | | | | | | |Search information | |X |X |X |X | | | | | | | | |Read & understand information | | | |X |X | | | | | | | | |Finalized Objectives | | | | |X | | | | | | | | |Prepare & Submit proposal | | | | | |X | | | | | | | |Compile necessary data | | | | | | |X |X | | | | | |Device Research strategy & method | | | | | | | |X | | | | | |Get Feedback | | | | | | | |X | | | | | |Gather Data | | | | | | | |X |X | | | | |Analyses Data | | | | | | | | |X | | | | |Update literature Read | | | | | | | | |X | | | | |Prepare rough draft | | | | | | | | | |X | | | |Draft to supervisor for feed back | | | | | | | | | |X | | | |Edit unwanted information | | | | | | | | | |X |X | | |Make final draft | | | | | | | | | | |X | | |Print | | | | | | | | | | |X | | |Submission | | | | | | | | | | | |X | | 10. BIBILIOGRAPHY/REFERENCES: 1) Berman, B. and Evans, J. (2006), Retail Management a strategic approach, 10th edition, New Delhi, Prentice-Hall of India Private Limited. 2) Holingworth, A. (2004), â€Å"Increasing retail concentration: Evidence from UK food retail sector†, British Food journal, [online], vol. 206, issue 4/5, Pp. 629-638, Available from URL:http://www. emeraldinsight. com/Insight/viewContentItem. do;jsessionid=2D1F750288725BD25CCEDCE906588E78? contentType=Article&contentId=870774, [Accessed 7 November 2008] 3) Donald, C. & Pamela, S. (2006), Business Research methods, 9th edition, New Delhi (India), Tata McGraw-hill Publication. 4) Kothari, C. 1996), Research Methods and Techniques, 2nd edition, New Delhi, Age International publisher. 5) El-Amir, A. and Burt, S. (2008), â€Å"Sainsbury’s in Egypt the strange case of Dr Jekyll and Mr. Hyde? † International Journal of retail and distribution management, [online], vol. 36, Pp. 300-322, Available from UR L: http://www. emeraldinsight. com/Insight/viewContentItem. do? contentId=1714594&contentType=Article, [Accessed 8 November 2008] 6) Harvey, M. (2000), â€Å"Innovation and competition in UK supermarkets†, Supply chain management: An international study, [online], vol. 5, Pp. 15-21, Available from URL: http://www. emeraldinsight. com/Insight/viewPDF. jsp? Filename=html/Output/Published/EmeraldFullTextArticle/Pdf/1770050102. pdf. Accessed 10 November 2008] 7) BBC news, 6 March 2006, â€Å"Q&A: supermarket competition concerns†, [online], Available from URL: http://news. bbc. co. uk/1/hi/business/4785544. stm. [Accessed 11 November 2008] 8) Press association, (2007), â€Å"Tesco fights monopoly accusations†, [online], The Guardian, Available from: URL:http://www. guardian. co. uk/business/2007/apr/02/supermarkets. tesco. [Accessed 11 November. 2008] 9) Elizabeth Rigby, (2008), â€Å"Sainsbury losses strongholds to Tesco†, [online] Financial times, Available from URL: http://www. ft. com/cms/s/0/74abaa68-af75-11dd-a4df-000077b07658. html. [Accessed 12 November 2008] 10) Hackney, Grant & Birtwistle, (2006), â€Å"UK grocery