Manchester United Ltd

1. 0 INTRODUCTION Whether, we realized it or not, from the moment we are brought in this world and growing up in our everyday live we are living in and going through a life a full of organization with a certain mission and goal to achieve. We can take something that is truly close to our heart as an organization, our dearest family. A family has a systematic structure as an organization; we have our father who sit at the top and make most of the important decision, our mother who is second in command.And also their children who assist in accomplish the goal and purpose. Even thought this is just how I see a successful organization, but what is truly the meaning of organization thought the eye of a book. An organization defines as a systematic arrangement of people brought together to accomplish some specific purpose. A common characteristic of organization are have a distinct goal and purpose, comprise people working together to accomplish certain objectives, a systematic structure a nd an aim to serve the society.Through this assignment we are going to look into an organization of a company and look through all the characteristics in making them an organization. For my organization I have chosen Manchester United Football Club Limited as my choice of organization. Almost all part of the world, where ever you step your feet in this world people will recognize the global brand of Manchester United so this include them as one of the biggest organization in the world. The reason I choose Manchester United because of my passion for this club and my enthusiasm in football as a leading market in sport or maybe even the world.Other than that, Manchester United is also a perfect family oriented company, where their responsibilities is not just for the owner, director and staff but also to the supporters and fans of the club who gave almost everything to our beloved club. They have the obligate not just for the owner and director but also to the fans. MANCHESTER UNITED F OOTBALL CLUB LIMITED 2. 0 Introduction The club was formed as Newton Heath L&YR F. C. in 1878 as the works team of the Lancashire and Yorkshire Railway depot at Newton Heath, changing its name to Manchester United in 1902.Prior to the 2005 takeover by the Glazer family the company had traded as Manchester United plc on the London Stock Exchange since 1991 and prior to flotation was registered as Manchester United Football Club Limited. Manchester United is one of the wealthiest and most widely supported football teams in the world. As of July 2011, the club is number one in Forbes magazine's annual ranking of the world's 50 most valuable sports teams, valued at $1. 86  billion. 2. 1 Nature of business Manchester United business revenues come in from mainly five sources: 1.Match-day Income (money made from home games through ticket sales and other match-day activities) 2. Broadcasting Rights 3. Commercial Tie-ups (sponsorships, etc) 4. Merchandise 5. Catering Manchester United main nature of business is football. Ticketing for Football matches play a big part in generating income for Manchester united. And with this Old Trafford was build to accommodate football matches for Manchester united. With Old Trafford's having capacity boosted to 75,800. The crowds of about 250,000 should generate match day revenue of ? 2. 8m on each occasion, more than ? . 1m of that figure from corporate sales. And with match-day ticket prices having doubled since over the past few years, United can make a bulk of their earning through ticket sales. As we all know football match is play on television all around the world and Manchester United is not excluded from this. In England the Football Association is the one responsible in collectively sells TV rights for the English football club. Because higher league placement results in a greater share of television rights, success on the field generates greater income for the club.Since the inception of the Premier League, Manchester Un ited has received the largest share of the revenue generated from the  BSkyB  broadcasting United have also significantly income in their Commercial revenue, through sponsorship deals with AON and NIKE. Also the whopping ? 10m/yr training kit deal with DHL given that the AON deal for the jersey itself is ? 20m/yr. Manchester United has also consistently enjoyed the highest commercial income of any English club. The club's commercial arm generated ? 51  million. A key sponsorship relationship is with sportswear company  Nike, who manage the club's merchandising operation as part of a ? 03  million 13-year partnership established in 2002. Through  Manchester United Finance  and the club's membership scheme,  One United, those with an affinity for the club can purchase a range of branded goods and services. Additionally, Manchester United-branded media services – such as the club's dedicated television channel,  MUTV  Ã¢â‚¬â€œ have allowed the club to expand its fan base to those beyond the reach of its Old Trafford stadium. Other than that, the opening of red devils cafe at the stadium and around the world helps in exploring a new kind of business and also revenues.Figure 1. 1 Manchester United: Revenue source and percentages 2. 2 Country of origin. Manchester United was formed in Newton Heath, United Kingdom in 1878 as Newton Heath LYR Football Club by the Carriage and Wagon department of the  Lancashire and Yorkshire Railway depot. But the club changed its name to Manchester United in 1902 and moved to  Old Trafford, Greater Manchester, United Kingdom in 1910. 2. 3 How long has it been in business? Manchester United was formed is 1878 and it is still operating of as now. So the company have been in business for 134 years. . 4 How global is the company. Manchester United globalization is a very special one indeed. Football main customers in business are the fans, Manchester United is not just broaden England but across the world i n that fact. But how did this happen? From a small railway team into one of the leading global brand in the world. It all started in 1956, Manchester  United  became the first English club to take part in the European cup, a competition that are watch all over the world, thru this showing the growth in the club and how it is started in becoming ore global and In 1968 Manchester  United  became the first English club to win the European cup and opening the eyes of people. Since that, Manchester United have been a hugely dominating force in the worlds scene, in England, in Europe, and ultimately around the world. Another reason is the ownership of the club. Manchester  United  generally tended to be owned by hundreds of shareholders, primarily from the UK and Ireland. However in 2005, after J. P. McManus  and John  Magnier (two Irish men) sold their shares in the club to Malcolm  Glazer he brought his stake in the club up to 75%, thus gaining control.Glazer is an Ame rican business tycoon, this contributed in the spread of Manchester United  to America. The globalization of Manchester  United  can certainly be seen through the companies that sponsor the club. Out of the 12 main sponsors of the club, not one is British, instead coming from America, Germany, Switzerland, Turkey, Russia, China, Korea, Malaysia and the Middle East. We can also see the globalization thru the squad Manchester united, out of 30 players, 17 are not from the UK, instead, coming from places such as Brazil, Portugal, Spain, Serbia and Bulgaria, amongst others.We take Park Ji Sung as an example, a Korean player. Park is a mega star in his home country and thus has increased Manchester United's fan base significantly in Korea, and Asia. But there were other events that contribute to the Manchester United Globalization such as the Munich Air Disaster in 1958, were the Manchester united plane crash after a match in Munich. People felt sorry for the club and public heart was touched thus creating more fan base. 2. 5 Market values Estimated value: $1. 83 billion (? 1. 19 million)United have reaped the financial benefits of lucrative sponsorship deals with the likes of Nike and Aon, as well as a myriad of other income-generating endeavours such as their in-house television channel MUTV, which is currently beamed into over 190 million households worldwide to secure themselves an estimated global value of over $1. 8 billion (? 1. 1 billion). United are thought to have upwards of 333 million followers across the world, with a core contingent of 139 million supporters 2. 6 Top management of the company Owner: Glazer family via Red Football Shareholder Limited[136] * Honorary president:  Martin Edwards[137] Manchester United Limited * Co-chairmen:  Joel Glazer  &  Avram Glazer[138] * Chief executive:  David Gill[138] * Chief operating officer: Michael Bolingbroke[138] * Commercial director: Richard Arnold[139] * Chief of Staff: Ed Woodward[140] * Non-executive directors:  Bryan Glazer, Kevin Glazer, Edward Glazer & Darcie Glazer[138] Manchester United Football Club * Directors:  David Gill,  Michael Edelson,  Sir Bobby Charlton,  Maurice Watkins[140] * Club secretary:  John Alexander[141] Global ambassador:  Bryan Robson[142] Coaching and medical staff * Manager:  Sir Alex Ferguson[143] * Assistant manager:  Mike Phelan[144] * First team coach:  Rene Meulensteen[145] * Goalkeeping coach:  Eric Steele[146] * Fitness coach:  Tony Strudwick[147] * Reserve team manager:  Warren Joyce[148] 2. 7 Shareholders. Malcolm Glazer is a US based businessman who bought 100% of Manchester United PLC and delisted United from the London Stock Exchange in 2005, through a holding company called Red Football. The Glazers purchased their first share of Manchester United on 2 March 2003, spending around ?   million on a 2. 9% stake. On 26 September 2003, it was reported that he had increased his share to 3. 17%,  tak ing his shareholding above the 3%. By 20 October, he had increased his shareholding to 8. 93%,  and on 29 November it was reported that he owned around 15%. On 12 February 2004, Glazer increased his stake in the club to 16. 31% and the following day's  Financial Times  reported that he had instructed  Commerzbank  to explore a takeover bid. Glazer increased his shareholding to over 19% the following June, although he was still not the largest shareholder.His shareholding continued to increase, nearing 30% by October 2004. Upon reaching 30%, Glazer would have to launch a formal takeover bid. On 12 May 2005, Glazer reached an agreement with  shareholders  J. P. McManus  and  John Magnier  to purchase their 28. 7% stake in the team, giving him a controlling stake with just under 57% of the team's shares. He then managed to secure the stake of the third largest stakeholder, Scottish mining entrepreneur Harry Dobson, taking his share to 62% of the club. Just hours lat er, Glazer had bought a further 9. 8% stake taking his total ownership to 71. 8%.On 16 May 2005, Glazer took his shareholding in Manchester United to 75%, allowing him to end the club's  public limited company  (PLC) status and delist it from the  London Stock Exchange, which he did on 22 June. On 14 June 2005, Glazer successfully increased his share in the club to 97. 3%, sufficient for full control. On 28 June, he increased his share to 98%, enough for a compulsory buyout of all remaining shareholders. The final valuation of the club was almost ? 800  million. 2. 8 Stakeholders Manchester United has a number of stakeholders. Stakeholders are an individual or group with a direct interest in an organisations performance.The main stakeholders are the employees, owners, customers, suppliers, financer, fans and the local community. Manchester United employees apart from the football players also consist of   employees that are responsible in sales, marketing, communication, h uman resources and finance. These departments exist in football clubs as well as in traditional companies. From the employees their main interests are to get pay rises and to get better training, the team players for example want better training so they can perform better and more effectively.The fans main interests are, that Manchester United play good games, watch good players and win as much possible, and the owners get more profit. The main interests of the financers, example the sponsors wants to make sure there brand name gets advertised and their company logo is seen on the players shirts, they also want a team that wins the matches so that their company can be associated with a winning champion team. The suppliers are also stakeholders and their main interests are that Manchester united keep-purchasing products from them so they will be making lots of profits. . 9 Corporate Social Responsibilities. The Club’s mission is to be the best football club in the world, both on and off the pitch. It also believes that Manchester United should be a part of the community in the widest sense and that its success should not only be measured in the number of trophies it wins, but also by the impact it has on the community in which it exists. Manchester United as it has taken great strides towards achieving a number of off-field goals which have supported its ambition to be a socially integrated and responsible organisation.Manchester United is committed to tackling environmental and social issues at regional, national and international level, using the Manchester United brand to leverage support and create awareness of the issues facing the planet. Here is some of Manchester United CSR program: 1. Hub of the Community: Hub schools are based in secondary schools within Partington, Wythenshawe and Salford. Each has up to 12 feeder primary schools and the structure of the programme allows for a long term relationship to be developed. The participants benefit fr om consistent provision with sessions being delivered both within and in addition to the curriculum. . Something to Chew On: An interactive project aimed at teaching 7-8 year olds about their own health and wellbeing. 3. Premier Men’s Health: Aims to use football to deliver key messages about health and encourage men over 18 to lead a healthier lifestyle. 4. KICKZ: The Foundation has run KICKZ since 2006. The project uses the power of football and the appeal of the Manchester United brand to target hard to reach and challenging communities. The project aims to create safer, stronger and more respectful communities by developing young people’s potential. 5. Girls Centre of Excellence:The Manchester United Foundation Girl’s FA Centre of Excellence aims to provide opportunities for girls to play at the highest level, with the eventual view of developing them into international players. 6. Disability Centre of Excellence: The Foundation runs a Centre of Excellence f or disabled players in partnership with the Manchester FA, with the specific aim of developing the more talented players from the Ability Counts leagues into the national squads. 2. 10 Employees Being successful off the pitch as well as on it requires Manchester United to have employees who are as committed to the success of the company.Manchester United currently employing around 505 people including manager, backroom staff and players. 3. 0 Conclusion Manchester United can be proud of every achievement that came in their way. Started from only a railway football team that focus just to play some football into one of the biggest football team, company and brand in the world. The dedication and spirit of the players and community to see their team perform at the highest level is truly something to be wandered, although have nothing to gain from it just pride that came in their mind.From the management of the company to the staff and players, they all made this happen. Without the pe rformance of the football player in the pitch, the organization of the backroom staff and also the fans all of this cannot be achieve, Manchester United is truly a one united company. As conclusion, of course if given an opportunity to work with them it will be a big pleasure. Although not as a footballer but as Director or Head of Marketing Strategy ( Asia) will be an honour for myself.

Marijuana Paper

Legalization of Marijuana Some people say that marijuana is a helpful medicine in many ways. They say it will relax you, calm you down, and make one feel very good. It is also said that it is not as harmful or dangerous as alcohol and other gateway drugs, and that is some of the reasons why many people want to legalize marijuana. Marijuana should stay illegal in the United States because if it is made legal, more and more people will smoke it, which will cause negative effects on health and families.If marijuana is made legal, people will think smoking marijuana is something that they can do every single day at any given time, which will increase drug use. People will smoke marijuana without getting in trouble or getting arrested. With it being legal, there will also be a lot easier way to buy it, and it will also be a lot cheaper to buy. These same things took place when alcohol was made legal. Drug dealers will be able to grow marijuana without getting in any kind of trouble, and i n return, will be able to make a large profit off of it.It is said in Legalizing Marijuana, â€Å"Van Deventer, a news reporter, described how he and his friends used drugs casually for a while. He felt like he was growing closer to addiction. But buying illegal drugs was not easy. Van Deventer and his friends feared being arrested. They worried about undercover cops posing as drugs dealers, who often sold them fake drugs. † (Legalizing Drugs 67) It is also said in this book that Van Deventer and his friends stopped using drugs when it was illegal, because they did not want to get arrested.If drugs were legal at this time, Van Deventer and his buddies would use drugs casually once again. The increasing drug use will eventually lead to many health effects in the drug users. People who are depressed use marijuana because they think that if they use it, it will calm them down, and in return get them out of the depressed mood they were in. Studies show that this is not true, beca use marijuana is shown to worsen a person’s depression problem. There are also many other negative health effects to marijuana users including: respiratory illness, lung infections, and cancer of the lungs, mouth, throat, and esophagus.It is shown that frequent marijuana users have a higher risk of getting these different types of cancer than smokers are. It is said that after just a minute or two of smoking marijuana, the marijuana user’s heart rate increases and their blood pressure decreases as well. When your blood pressure drops and your heart rate increases, researchers found that the user has a four time higher chance of having a heart attack within the first hour of using marijuana.Smoking marijuana can also, in some cases, make a frequent user of marijuana gain a major amount of weight. Marijuana users have said that they get the â€Å"munchies† while high which makes them want to eat large amounts of food which, in return can make them gain weight. If marijuana is made legal, it would also make a negative effect on the user’s family and home life. If a parent of a young teen uses this marijuana in front of their child, it will make the child want to do the same thing as their parent or parents.Parents around the world are role models to their kids and the kids want to do what their parents do in many ways. If a child sees his or her parent getting high, it will make the child want to do the same thing. Marijuana affects teens and their ability to learn and concentrate in school. It will cause them to make bad choices like skipping school to go out and smoke with all of their buddies. When parents use this drug, it will possibly cause them to neglect or abuse their children. If marijuana stays illegal, these negative effects will lessen.Van Deventer says in Legalizing Drugs, â€Å"The more barriers there are (cops or the hassle or the fear of dying from an overdose) the less likely you are to get addicted. † (Legaliz ing Drugs 68) He is trying to state that if marijuana stays illegal, there will be many more consequences if one smokes or gets caught smoking. If it was legal, than the fear of addiction and getting hassled by the cops for it would not be there. So why would this country want to take a risk of legalizing this drug? It will only give teens and parents bad ideas to teens, parents, and families.Increased drug use, negative health effects, and negative effects on families are all the negative outcomes of legalizing marijuana. So legalizing marijuana will put negative effects on families and it will make many people make man bad choices. Works Cited Goldstein, J Margaret. Legalizing Drugs: Crime Stopper or Social Risk. Twenty First Century Books. Colorado. Outline I. Introduction: Negative effects on family, health, and major increase in drug use II. Increased use in marijuana use III. Negative effects on health related issues IV. Negative effects on family and home life

Rationalism vs Empiricism Using Descartes 2nd Meditation & Hume Essay

Q3:What are the main differences between rationalism and empiricism as approaches to knowledge? Explain the advantages and disadvantages of each, using Descartes (Second Meditation) as the example of a rationalist, and Hume or Locke as the example of an empiricist. In your view which approach better explains the common-sense knowledge of the world that we take for granted? Common-sense knowledge is information we know and understand unproblematically. It could be that a spider has six legs, your two times tables or that in answering a multiple choice test, it is a good idea to bring a rubber and fill in your answers in pencil. It is information gained from ordinary life. Epistemology is a philosophical term in reference to the nature and limitations of knowledge. It addresses firstly what is knowledge, secondly how is knowledge acquired and thirdly the limitations of knowledge. Rationalism and empiricism are two approaches which seek to provide answers to these questions (Cottingham, 1988). Empiricism perceives that the development of concepts and ideas are dependent on the senses (Markie, 2008). Alternatively rationalism ascertains that reasoning, intuition and deduction are the ultimate vehicles to acquiring knowledge, not sensory experience. These theories do not necessarily exist in opposition of each other, but can co-exist to describe how one views the acquisition of knowledge in different fields (Markie, 2008). Throughout this essay, I will discuss the advantages and disadvantages of each view using Descartes’ ‘Second Meditation’ in contrast to Hume’s ‘Enquiry Concerning the Human Understanding’. I will then elaborate how the Empiricist perspective provides a better explanation to common sense knowledge of the world we live in. Rationalism Rationalism is a method in which the criterion of the truth is not sensory but intellectual and deductive. The rationalistic perspective survives on the assumption that firstly, there is a rational structure to the world and secondly, that people have the capacity to comprehend it. It utilises the deductive methods of logic to provide a model for all human knowledge and relies on intuition (Markie, 2008). This is not always the case, so this philosophy cannot be relied in all circumstances. Rationalism is founded on the thesis of Intuition/Deduction, thesis of Innate Knowledge or Innate Concept thesis separately or in some combination (Markie, 2008). The Intuition/Deduction thesis proposes that in a particular subject area, some information is known by intuition alone or that knowledge is gained by deduction from intuited propositions. Experiences are incapable of developing one’s knowledge but can catalyse thinking causing knowledge to progress from unconsciousness to consciousness (Cottingham, 1988). The Innate Knowledge thesis asserts that some knowledge is inherent within humanity like DNA, as part of our rational nature. The Innate Concept theory is based on the assertion that some of our concepts are not gained from experience (Markie, 2008). The rational nature organically possesses an individual’s concepts. Sense experiences might catalyse a process by which concepts are better understood but experience does not provide the concepts or determine the information they contain, rationality does (Markie, 2008). Other minor theories which are used less significantly to endorse Rationalism are the Indispensability of Reason Thesis and the Superiority of Reason Thesis. The Indispensability of Reason theorem states that we gain knowledge in a certain area when we utilise deduction and employ intuition. The Innate concepts and instances could not have been gained through the sense experience. The second strain stems that knowledge gained â€Å"a priori† through reasoning is superior to that gained through experience (Markie, 2008). In reference to Descartes’ Second Meditation, he explains how rationality can be used to pick up information that is not completely provided by the senses through the example of the hats and coats (Descartes, 1984). Rationalism can provide knowledge which is otherwise unattainable â€Å"Something which I thought was seeing with my eyes is in fact solely grasped by the faculty of judgement which is my mind. † Empiricism Empiricism is the other branch of epistemology, where knowledge is discovered through experience and observation, modelled on natural sciences. Knowledge is â€Å"a posteriori† catalysed by a sensory experience (Markie, 2008). Empiricism is not based on a definitive complete rational system of knowledge but does provide verifiable understandings and information, useful for everyday life (Hume, 1975). In David Hume’s piece â€Å"An enquiry concerning the human understanding and concerning the principals of morals†, Hume purports that the  Ã¢â‚¬Å"†¦most lively thought is still inferior to the dullest sensation. † Hume interjects that thoughts and ideas are less lively perceptions in contrast to impressions where we are encouraged to feel, experience and will (Hume, 1975). He labours his point through the example of the man in a fit of rage, as opposed to someone thinking of espousing those feelings. Rationalism only recalls the information or experience. It is incomparable to the intensity from the original experience provided by empiricism. It might appear that thoughts are without the same restrictions the body possess (Hume, 1975). In reality they have ‘narrowly confined limits with no more creative power than compounding, transposing, augmenting or diminishing the materials provided by the senses’. If a person is without the capacity of one of the senses, they are devoid of the information provided by that sense and are incapable of understanding information attached to that sensation (Hume, 1975). Restoring that sense enables them to receive sensory input, enabling them to conceive the attached ideas. This proves the importance of the sensory experience and that without it understanding is impossible. Comparison In my opinion, Empiricism better explains the common-sense view of the world. This is because knowledge gained through rational thought however much you can understand it, is not engrained or integrated into your core beliefs to the same degree as that gained through tangible experience. Knowledge gained through experience is more strongly felt and can be considered to be superior to knowledge gained by reflection (Hume, 1975). Without an experience of the subject in focus, the information is detached and reflection cannot proceed to occur. Intuition and deduction, however relevant, are open to deception and can lead to inaccurate assumptions. People previously believed the earth was flat and the earth was the centre of the universe, as this â€Å"information† fit their current schemas. It made sense but lead to wrong conclusions as it lacked testing. It is through empirical observation that accurate insight was reached. Their rational thinking followed logical deduction and was believed to be correct due to their intuition, but even rational thinking can be fallible leading to wrong assumptions (Descartes, 1984). It is proven that when people possess strongly held beliefs, they perceive information in such a way to support their current understanding and deny opposing views, filtering out information that does not fit their current schemas like putting blinkers on a horse. Although they believe their thoughts to be rational, their powers of deduction are compromised and can be rationally wrong. This significantly limits their ability to gain knowledge (Descartes, 1984). Conclusion Rationalism and Empiricism are two distinctly different views relating to epistemology and the degree of input that the senses provide in the formation of knowledge. Rationalism through intuition, deduction and rational logic ascertains certain knowledge which perhaps cannot be scientifically proven through observation (Markie, 2008). On the other hand, Empiricism understands the role of sensory experience and observation in order to develop one’s knowledge. In reality, both are useful and even essential to the formation of any knowledge. References Cottingham, P (1988) The Rationalists, Oxford University Press. Oxford; New York Descartes, R. (1984) Meditations. Second Meditation, ‘The nature of the human mind, & how it is better known than the body’, translated by Cottingham, J. in The Philosophical Writings of Descartes, vol II (Cambridge U. P. , 1984) pp 16-23 Hume, D. (1975) An enquiry Concerning Human Understanding [Section 2, ‘Of the Origin of Ideas’ (P. H. Nidditch, ed. , Oxford: Clarendon Press, 1975), pp17-22. Markie, P (2008), â€Å"Rationalism vs. Empiricism†, The Stanford Encyclopedia of Philosophy, viewed 2nd October 2011, http://plato. stanford. edu/entries/rationalism-empiricism/.

Sprite (Marketing strategy, budgets, and controls) Essay

Sprite (Marketing strategy, budgets, and controls) - Essay Example In the recent past, government agencies and health professional have been awareness on some potential health problems such as obesity among the consumers. Being a food product, sprite faces many challenges, as obesity is now a big health issue (Turner, 2000). Commitment is important for the Sprite to ensure that its broad product include another option of beverage whose health value deal with the obesity and problem. This is possible by including an option that is lemon flavored, but does not include a lot of sugar. Sprite is committed to adhering to the set policies in schools and marketplace. They aim at meeting customer need through provision of product’s varieties such Sprite Zero and other varieties that meet every consumer needs. Furthermore, sprite in corporation with different government agencies, consumers, and schools to bring a solution based on underlying science. Water quality and quantity is also another challenge facing Sprite marketing strategies. Water quantity and quality are increasingly demanding a lot of attention and collaboration with other non-alcoholic beverages produces, governmental agencies, and communities. Water is a key Sprite’s ingredient among the beverages produce and due to climatic changes; it has become a scarce resource. In order to curb the problem, the company is partnering with communities and government organization in introducing initiative for water preservation, water treatment, and recycling (Turner, 2000). Globalization is also introducing new challenges to sprite products. Globalization is making human lifestyle and market places dynamic. The consumers’ needs is increasing becoming complex. For this reason, Sprite product is forced to concentrate in the evolving consumer’s product and consumers are looking for more and more ideal choices. There is now a number shift in

Development of a Dispatch System for Fire Brigade Essay

Development of a Dispatch System for Fire Brigade - Essay Example Moving on, the application design should have the same data formatting as the platform on which it runs. Issues specific to fire fighting dispatch systems A global dispatch software solution for fire brigade needs to consider several aspects. For instance, it needs to incorporate mobile computing, which will enable actual fire brigadiers to access the same incident information as is available to operators. Additionally, mobile computing should allow for automatically updating incident activity logs and status reports through a secure source. It is critical to reduce response time rates to the minimum in life-death situations such as fire hazards (Walz, Krumperman and Zigmon 245). Moreover, an element of interoperability should be introduced in the global version of dispatch system. It is integral for a global dispatch software solution to offer data-sharing capabilities amongst multiple agencies across widespread jurisdictions. The introduction of interoperability will be beneficial in a variety of ways. For instance, it will help in improving situational knowledge, incident planning, and greatly reduce response time rate (Brennan and Krohmer 80). This will also improve the extensive interface facilities in the overall despatch software. Lastly, the global fire brigade despatch system should contain reporting and analytical capabilities. This will allow public safety organizations all over the globe to more effectively manage the plethora of valuable information generated daily. This aspect should be specifically tailored in consideration of the requirements of local fire brigades in order to aid in more effective decision-making. Changes in the software development process of the company For developing successful international software, aspects that... This essay stresses that system information will be crucial in the success of a globalized dispatch fire brigade system. This is because system information contained in processes make up an application, system information files, or system servers. The sharing factor will allow fire brigades globally to fulfill their reporting and analytical responsibilities. Moreover, the operating system of this internationalized dispatch software should support universal coordinated time. Graphical terms and symbols used for denoting particular system components need to be localized to aid understanding. The internationalized software should also disallow inputting prohibited or problematic characters in naming files or directories. data exchange should be modified to facilitate the transfer of information across globe as quickly as possible. This will aid in identifying the nearest fire brigade to the accident scene and simultaneously equip those fire fighters with the same information as the loca l operator. This paper makes a conclusion that the development of internationalized software for fire brigades will enable response teams to identify easily the geographical locations of the accidents, nearest response vehicles by providing first responders with the same incident information as dispatchers. Thus, this software will not only escalate the performance of response teams, but also more importantly, save more lives and properties all around the globe.

The Horror of a Dystopian Society Essay Example | Topics and Well Written Essays - 1750 words

The Horror of a Dystopian Society - Essay Example The category of dystopian films is closely related to that of post-apocalyptic film and dystopian societies often arise in the awake of natural or manmade disasters that have led to the destruction of the societies that came before them. However, dystopian societies can also arise as a natural consequence of the direct historical extension of certain flaws in the current-day society with no intervening catastrophe. Recent films with dystopia inclinations include Gattaca (1997), 1984, Fahrenheit 451, Equilibrium (2002), Minority Report (2002), Banlieue 13(District 13, 2004), Casshern (2004), V for Vendetta (2005), and Children of Men (2006). These more recent dystopian movies have become particularly clear in the way their dystopian features are not predictions so much as satirical commentaries on the present world of consumer capitalism. This paper examines the genre of dystopia with a view to understanding its common traits, ideological valences and historical specificity. Although the term dystopia predated 1900, dystopia became recognized as a literature genre during the twentieth century and has not lost its hold on the society’s imagination, as evidenced by recent films such as The Island, V for Vendetta and Children of Men. Introduction A utopia is an imaginary society that dreams of a world in which the social, political and economic problems of the real present have been solved or at least in which effective mechanisms for the solutions to these problems are in place. A dystopia on the other hand, is an imagined world in which the dream has become a nightmare. It is also known as anti-utopias. Dystopias are often designed to critique the potential negative implications of certain forms of utopian thought. However, dystopia films have a strong satirical dimension that is designed to warn against the possible consequences of certain tendencies in the real world of the present (Thomas and Booker, 2009, pg. 65). After a flurry of utopian fictions at the end of the nineteenth century, dystopian fiction became particularly prominent in the twentieth century, when suspicions of utopian solutions to political and social problems became increasingly strong as those problems grew more and more complicated and as events such as the rise of fascism in Europe seemed to cast doubt on the whole Western enlightenment. While utopian societies are designed to enable the maximum fulfilment of individual human potential, dystopian societies impose oppressive conditions that interfere with that fulfilment. These oppressive conditions are usually extensions or exaggerations of conditions that already exist in the real world, allowing the dystopian film to critique real world situations by placing them within the DE familiarization context of an extreme fictional society. In a dystopian society, the citizenry are forced to think alike, either by the use of drugs, by force or even if necessary mind control. It is synonymous with oppression, corrup tion and limited human rights Dystopian fiction films tend to focus on certain key motifs and ideas that in one way or another involve an opposition between social control and individual desire. In the dystopian society or state, however, social control generally has the upper hand.

Anaylize the Development of a story- To Build a Fire, by Jack London Essay

Anaylize the Development of a story- To Build a Fire, by Jack London - Essay Example A Chechaquo traveler starts his journey for Henderson Creek in the Yukon Territory of Alaska under the temperature of fifty degrees below zero (London, p.104-105). He begins his journey to meet his friends at an old claim with his native husky dog although; he had been advised not to travel alone in Klondike in such an extreme weather of minus fifty degree at Sulphur creek. The author has devised this pattern at the beginning to acknowledge his readers about the association of human determination verses fate. As nature impacts immensely on the plans of a man and throughout his life the destiny remains like an oasis for him. Thus, the author has depicted the zeal of a man for accomplishments and life along with his struggle to survive even in the worst case scenario. This story is about a one day journey probably few hours after 9 am. The unknown traveler observes the extremity of weather by spitting and his spit is frozen in the mid air before it lands on the snow covered ground. His nose and cheeks are frozen and he expects frost bite, if he did not warm them. He travels with determination in an unknown zone despite of the cold to reach his destiny leaving the main trail and carefully avoiding the soft patches of the creek. The author has demonstrated amorality and responsibility in the later part of the story. He has woven the storyline in such a fashion to furnish his naturalist inclinations and to show the human planning, thinking and action process as inevitable to fate’s or nature’s decisions. Therefore, man even with his vigilant planning and meticulous decisions cannot avoid or forgo the misery destined for him. Extreme cold weather is the antagonist of the story; thus, the author has developed acceptance in the readers to expect the worst from the nature without being judgmental about it. Around twelve O’clock he sat down to eat his lunch but to his horror his fingers, toes

Business-Level and Corporate-Level Strategies Essay - 3

Business-Level and Corporate-Level Strategies - Essay Example The company is well known for establishing product leadership in various grounds like skin care, house care etc. It employs almost 125000 employs and sells almost two hundred brands or more across the globe. Procter & Gamble has developed greater than 28 technical centers around the world (PG-Global, 2012). The company has included market research procedure for taking strategic decision while expanding its business in the market (Kotler, 2009; Silverstein, 1997). It has been successful in extending business operations extensively and achieved high revenue in this time period. The study will perform Procter & Gamble’s strategic analysis in the following manner: 1) Analyzing the business level strategy of the company. 2) Analyzing the corporate level strategy of the company. 3) Analyzing its competitive environment. 1) Analyze the business-level strategies for the corporation you chose to determine the business-level strategy you think is most important to the long-term success of the firm and whether or not you judge this to be a good choice. Justify your opinion. The SWOT analysis of Procter & Gamble will help in understanding its business level strategy (Graul, et al., 2006). It will help in realizing the alignment related to the organizational issues (Ansoff, 1965; Dickson, 2002; Valentin, 2001; Panagiotou, 2003). This will help to formulate different strategies for overcoming the threats and weaknesses (Porter, 1991). Strengths The company utilizes the economies of scale for reducing the production cost and offering competitive prices, for the products, to its customers. Procter & Gamble has high brand reputation among the customers because of the prolonged business operations in the industry. The company makes high investment in the research and development for developing quality products. Weaknesses The financial statement analysis of Procter & Gamble shows that the cash flow of the company is shrinking. Its domestic market is saturated due to the e xistence of a large number of competitors. The biggest competitor of Procter & Gamble i.e. Unilever is competing highly in the detergent segment because of which the company is being forced to maintain competitive pricing strategy. The company’s cost structure is increasing because of increasing operating structure. The company adopted retrenchment strategy in order to perform cost minimization. Opportunities There is huge scope or opportunity of the company to extend its product line by expansion of its portfolio in the beauty and health segment. The expansion of its product portfolio will help in increasing its market share as well as number of customers. Procter & Gamble has low market share in the developing countries like India, China, and Brazil etc. It has the opportunity to perform market penetration in these regions. Its domestic retail market has an increasing growth trend from past few years which provides opportunity to the company to cater the needs and demands o f the customers here. Threats In the developing market sector of the business operations of Procter & Gamble the local players are giving tough competition to the company and the developed market segment is being saturated gradually because of the existence and entry of large number of multinational companies. The cost associated with the value chain has increased gradually which has made it tough for the company to achieve economies of scale. Recommended Strategy for long term success Procter & Gamble

The role of sexuality in Victorian society applied to A. S. Byatts Essay

The role of sexuality in Victorian society applied to A. S. Byatts Possession - Essay Example Byatt’s novel Possession. Although the novel tells a fictional tale of two literary scholars tracking down evidence of a love affair between two Victorian era poets, episodes dedicated to the poets themselves reveal a great deal of information regarding the way of life of women during this period in history. Unlike much of the non-fiction articles that have been written about life in Victorian England and elsewhere, Byatt’s novel provides a glimpse of several different women during this period that held quite opposing views regarding their individual sexualities. By tracing through the novel Possession and comparing it with non-fictional accounts of this period and critical evaluation, one can begin to gain a sense of how women had been severely restricted in their options in Victorian society as well as how they rebelled or worked within it to achieve their own sense of sexuality. There are three principle female characters involved in the Victorian portion of the novel, each with her own strengths and weaknesses demonstrating how she has both conformed to and resisted the definitions placed upon her by the strict nature of Victorian England. Christabel LaMotte is a scholar and minor poetess who is the object of Randolph Henry Ash’s fascinated attention. Blanche Glover is the companion of Christabel, sharing her home and dream of independence but not able to retrieve the same sense of fulfillment as she does not receive recognition for her actions. A fourth woman, Sabine Kercoz, Christabel’s younger cousin, adds her own perspective regarding female sexuality during the Victorian age from the unique oblique of the French countryside.

The Lesson of Easter Island Essay Example for Free

The Lesson of Easter Island Essay Bill Gaede once said, â€Å"Science is not about making predictions or performing experiments. Science is about explaining (Goodreads, 2012).† This paper will convey an explanation, based on scientific method, on how the people of Easter Island shattered their island leaving only a small percentage of people to live there. Easter Island is remotely located in the Pacific Ocean. The island is about 1,395 miles from the nearest populated island. When the European explorers reached the island in 1722 they found a desolate landscape with less than 2,000 people existing there. They noticed that the inhabitants lived in caves and had a very limited supply of crops. Who could miss the gigantic statues carved out of stone? This was evidence that there was refined civilization that once lived there. After searching the island and taking survey of what were still here, questions then arise. How did the people of this island transport these statues that stood 33 feet tall, and weighed up to 99 tons as far as 6.2 miles from where they were constructed in the quarries to the coastal sites where they were positioned? What happened to the people who once populated this island? Who were these people, culture, nationality and traditions? Last but not least, where were all the trees and vegetation that once occupied this island? The first hypothesis the researchers considered was the forest was lost because of climate change, but evidence quickly pointed to the hypothesis that the people had gradually destroyed their own island. Researchers predicted that the trees provided fuel wood, building material for houses and canoes, fruit to eat, fiber for clothing, and presumably logs to move the stone statues. Several anthropologists experimentally tested hypotheses by hiring groups of men to recreate the act of moving the statues from the quarries to the coastline. They used an abundant supply of tree trunks as rollers or sleds along with enormous quantities of rope. The only place to find the rope was from the fibrous inner bark of the Hauhau tree which is near extinction  today. With the trees gone, rain would have eroded the soil away. This was confirmed by the data from the lake bottoms. With the erosion taking place the islander’s agricultural land would have lowered yields of bananas, sugar cane, and sweet potatoes leading to starvation and population decline. As a result of the anthropologists and researchers experiments they were able to come to the conclusion that the islanders turned against one another. Confirmation supports such circumstances of environmental deprivation and culture decline. Study of 6,500 bones has shown at least 31 species of birds nested on Easter Island and served as food source. Today only one native bird species is left. Also as resources declined the islanders began keeping their main domesticated animals in fortresses with stone entrances designed to prevent theft. War fell upon the island and the proof was uncovered when the researchers unearthed weapons, skeletons, and skulls with head wounds. The entire world should be able to learn form the mistakes of the people of Easter Island. If we don’t preserve our environment by recycling, saving trees, and protecting land we will be forced to face the same doom as the islanders. Everyone want to urbanize their cities and towns but the community don’t take in account that if they cut down too many trees it can hurt the environment in more than one way. Natural resources are important and if we don’t protect them we may as well prepare for dooms day and only the strong will survive. References Goodreads. (2012, Fall). Quotes About Scientific Method. Retrieved from http://www.goodreads.com/quotes/tag/scientific-method Withgott, J., Brennan, S. (2009). Essential Environment (3rd ed.). San Francisco, CA: Pearson Education.

Can the Tax Industry Be Self-regulated?

Can the Tax Industry Be Self-regulated? Tax Summative:Â  Critically discuss the assertion that the tax industry cannot be trusted to regulate itself. Introduction, how is UK Tax Industry regulated? HMRC What ways have HMRC been successful? PwC scandal FOR Assertion Ethics Final Opinion It is well known that tax advisory work within the UK is a legally unregulated profession, therefore in order to uphold high standards, the profession depends heavily upon self-regulation by the professional bodies. It is understood that the accounting profession is more prevalent than the legal profession within the market for large business tax advice in the UK. The efficacious tax advisory role of accountants in the UK may, to a certain extent, be explained by the sound working relationships that conventionally exist between the accountancy firms and HMRC, the UK tax authority. It can be argued that that strong relationships with the UK tax authority have corroborated the advising position of the UK accountancy profession. The direct regulations of the tax advisory profession in the UK include a professional code of conduct that warrants professional conduct by incorporating aspects such as due care, integrity, confidentiality and objectivity, tax advisers who are affiliates of the CIOT (Chartered Institute of Taxation), ATT (Association of Taxation Technicians), or accountancy professional bodies are under obligation to follow this code. Consequently, affiliates who disregard the professional code may be scrutinised by the Taxation Disciplinary Board, which is an independent body established in 2001 by the CIOT and ATT. In addition, a percentage of tax advisers are bound by supplementary codes, for instance member firms of KPMG International practice a Global Code of Conduct which discloses the internal governance affairs of all KPMG firms. As a result of the investigations lead by the US Department of Justice into the US member firm of KPMG International with regard to the trade of tax shelters in th e US between 1996 and 2002, KPMG UK (as of 2004) now apply the UK Principles of Tax Advice which summarises the governance operations of KPMG UK in relation to taxation. The unfavourable perception of the UK tax advisory profession has encouraged the implementation of professional codes by the UK tax advisory bodies that highlight a high level of societal accountability of the tax profession, going past perceptions that stick to the definition of the law. Alongside direct regulations of the tax industry, indirect regulations of the tax advisory profession in the UK also exist. In spite of heated discussions in recent years, the UK Government has abstained from putting into effect legislation that would directly regulate the tax industry. However, UK policymakers have acknowledged tax avoidance schemes by introducing new legislation. Rules regarding the Disclosure of Tax Avoidance Schemes, or more commonly referred to as DOTAS, introduced new reporting obligations for both taxpayers as well as their advisors commencing from 2004. In addition, following detailed examination, the General Anti-Abuse Rule (GAAR) was implemented, in hopes of confronting abusive tax avoidance, the effects of which are yet to be seen as the legislation was only introduced in 2013. Consequential to the investigations led by the Public Accounts Committee (PAC), a select committee of the British House of Commons, the success and usefulness of the tax industry being able to regulate itself has become an area of intense political dispute in the UK. The investigations were triggered by the leak of almost 28,000 documents, evidencing the involvement of over 1,000 business, demonstrated the promotion of Luxembourg-based tax-avoidance schemes by PwC. Margaret Hodge, Chairman of the PAC, deemed the actions of PwC to be the promotion of tax avoidance on an industrial scale and called for the UK Government to take the initiative to have a more active role regarding the regulation of the tax industry as it evidently cannot be trusted to regulate itself. Members of Parliament demanded that the Government present a code of conduct for all tax advisers and proposed that submission to this code would govern whether or not companies delivering this service can attain both gover nment and public sector jobs (House of Commons Public Accounts Committee 2013). In addition to this, the Public Accounts Committee demanded that the professional bodies take on a greater lead and be more accountable for their actions with regard to tax avoidance. It is apparent that tax advisers play a very large part of the global issue of tax dodging, the effect being that it costs developing countries billions of pounds annually. The Public Accounts Committees 2013 report underlined the role that the Big 4 accounting firms play in tax avoidance as they generate billions of pounds a year as income from tax planning business in the UK alone, cash generated from worldwide clients is vastly greater. Tax Research UK director Richard Murphy claimed that accountancy firms are essentially the back-bone of the tax avoidance industry and that the act of tax avoidance would not be able to happen without accountancy firms as they are the key suppliers of tax avoidance practices. The PAC now have reason to believe that large accounting firms have been advising their clients of different and more complex forms of tax avoidance, such as developing intricate business operating models that are not limited to a certain group of countries, which impose on the lowest international rates of taxation. In contempt of the evidence submitted by PwC negating the allegations, the PAC concluded that the tax schemes displayed all the characteristics of a mass-marketed tax avoidance scheme. However, there is still cause to debate whether PwC had genuinely done anything wrong other than legally reduce the tax liabilities of its clients. It is important to distinguish the difference between tax avoidance which involves planning affairs within the given framework of the tax legislation in an attempt to reduce tax liabilities, and tax evasion which involves refusing to pay tax liabilities by suppressing knowledge or information from HMRC, or by providing dishonest information. Following the 10 year marker since HMRC was established from the merger of Inland Revenue and HM Customs and Excise, the ruling on the expanded divisions relative success or failure credibly lies somewhere in between. The merger to create HMRC was intended to improve customer service, coordinate strategies and construct efficiencies through economies of scale. We can conclude that the latter point has clearly been a success, however the former point disputably less so. References http://economia.icaew.com/news/february-2015/pac-tax-industry-cannot-be-trusted-to-self-regulate https://www.ft.com/content/d6eaba36-ad46-11e4-a5c1-00144feab7de https://www.marketingweek.com/2009/06/23/if-the-industry-cant-regulate-itself-then-the-government-will-step-in/ https://www.parliament.uk/business/committees/committees-a-z/commons-select/public-accounts-committee/news/report-tax-avoidance-the-role-of-large-accountancy-firms-follow-up/ http://www.pwc.com/gx/en/issues/regulation.html https://www.icsa.org.uk/knowledge/governance-and-compliance/features/june-2015-blurred-lines http://www.taxresearch.org.uk/Blog/2015/02/06/pwc-proves-time-to-end-tax-abuse-by-big-firms-of-accountants-has-arrived/ D. de Widt, E. Mulligan, L. Oats Regulating Tax Advisers, FairTax WP-Series No.6, 2016 Global Warming: Cause and Mitigation Global Warming: Cause and Mitigation Is our atmosphere being compromised from extreme utilization of diverse chemicals? This is the query that has been the position for foremost debate for several years, is human activities causing global warming? When debating in relation to global warming the prime thing to construe is what the foundation of global warming is, and the retort to this plain question is gases of greenhouse. Greenhouse gases are ordinary gases for instance Nitrous Oxide, CO2, or Methane and are produced in one modes or further ways. The preliminary way is, in the course of natural cycles, for illustration, CO2 is released in the course of plant process of photosynthesis or through animal respiration. The substitute greenhouse production of gas approaches from man’s employ of diverse products and fuels; this can direct to anthropogenic changes of climate. Changes of Anthropogenic Climate are conversions in the atmosphere owing to the various activities carried out by humans, and there are realities that these sorts of changes are all over the world. By researching the size of the ice caps of polar we can formulate out that they are constricting and this could be owing to a warmer heat of atmosphere due to the anthropogenic changes in climate. An IPCC details from 2007 signifying levels of a few of the gases of greenhouse additionally exhibits that the greenhouse gases levels in the atmosphere of earth’s has been increasing ever since the time of post-industrial, this can purely be features to human made machines which has been on rising. Diverse behaviors of human being activities are contributing to the rise in temperature of earth. Greenhouse gases are naturally occurring gasses that absorb heats which directly advanced by the sun rays and recoil of to the surface of earth; it’s not that these gases are atrocious in character, we in actuality depend on them to keep up our earth’s typical weather at a sustainable high temperature, which in matter of fact are purely constructive for our surroundings in moderation. The gases for illustration Carbon dioxide, Nitrous Oxide, and Methane in environment are expelled throughout means of inhalation, volcanic action, photosynthesis, and decomposition. They are in addition controlled by nature in succession to keep up these gases in safe restraint, for illustration, plants absorb carbon dioxide to run their cycles of force, this takes away from what is contemporary and composures the balances. During the industrial revolution when human being started carrying out various activities of production they started burning variety of substances for illustration petroleum and coal which have rocketed carbon dioxide levels released through the process of burning and combustion. When carbon dioxide was discharge in atmosphere a little section of what is set free is reabsorbed by natural entity, the respite of it continues lingering in the air. In point of fact, as per to the EPA statements on CO2 found just about 85% of the entire emissions of human greenhouse gas, this can be massive confirmation to sustain that anthropogenic changes in climate are in point sourcing global warming. The matter of global warming is just an inference, an idea, mostly unlock for debate, which is expressly spread out. As for my view on the topic, I expect global warming in point of fact is having an impact on our world. Acid rain is a good quality theme to glance at to uphold my belief, the rain pH levels possibly will not ever be an idyllic 7 owing to natural greenhouse gases, nevertheless they ought to not be at a level that would impair our atmosphere. The New York Times has constructed articles on how acid rain is influencing the Rockies and also national parks, I don’t perceive any additional source for this than a fast raise in pollutants. Other reasons for my worry are the apparent raise in force of tropical storms that have influenced our states and the news of so several tornadoes which can be source by friction of heat in the air. In view of the fact that we have released so much greenhouse gases into the atmosphere and sourced anthropogenic changes of climate, we h ave added to the heat that generates storms like these. I as well suppose in human advancement, consequently if we are going away to carry on moving forward like this, it is our accountability to place policies into play to conserve our welfare as well as our planets’. A number of mitigations have been fetched forth to determine issues for instance melting polar ice caps and acid rain, all sourced by global warming. One of these policies is recognized as Coal taxing, coal taxing is the idea of adding up a tax to our natural resources that are regularly utilized by industries and companies. The sum of tax that is appended on to the fuel sale would all rely on how much fuel emission would add on to the atmosphere when utilized. This idea was proffered in hopes to acquire companies who are endeavoring to be cost cognizant to do one of two things, either decline their operation of these fuels, which successively decreases the releases that they create, or obtain them to discover additional options to acquire energy. One such substitute is the wind mills application to take advantage of wind power which is in actuality extra cost efficient and atmosphere friendly, as a result why wind power might be on the rise. An additional possibility to restrict global warming is to control and capture carbon that is discharged into the air; this would more or less effort like when plant confines carbon for their cycles of energy. This idea might be effectual owing to the reality that it might considerably lesser levels of CO2 which are one of the utmost discharges in our atmosphere. On the other hand, it might be expensive to acquire the means and room to detain and store up the carbon. If I were to decide, I would state coal taxing appears the majority promising for two diverse reasons; not simply does this thought perhaps lesser our emissions, however it might as well motivate us to initiate into fresh forms of energy bringing on additional development for us in places we didn’t suppose to look, all the while being not as much of harmful to us. Whether you suppose in global warming, or you estimate it’s a myth there is large quantity of engaging things to reckon when analyzing at this topic. Are anthropogenic climate changes excruciating our ecosystem? What might be the effect of these changes in climate? Or not even is or energy habit destructive to us, other than are they outdated, and must we initiate discovering additional advancements? All of these can construct the mind to doubt and might even fetch global warming. References Anthropogenic Climate Change, [2013] retrieved from: http://www.global-greenhouse-warming.com/anthropogenic-climate-change.html Climate Change Indicators in the United States, [06.21.2013], retrieved from : http://www.epa.gov/climatechange/science/indicators/ghg/ Overview of Greenhouse Gases, [06.21.2013], retrieved from: http://www.epa.gov/climatechange/ghgemissions/gases/co2.html Iver Peterson, [1985,] Acid Rain Starting to have an effect on Politics and Environment in West retrieved from : New York times press 30.03.1985

Ryanair Company Financial Analysis Report

Ryanair Company Financial Analysis Report Ryanair is an Irish airline company which was launched in 1985 by Ryan family in Dublin. It is the first low-fare airline in European nations. Also it is considered as most successful airline in terms of profit. In addition, it is also famous for number of flights and passengers flown. Moreover its business is expanded to 44 bases, more than 1200 routes, 160 airports and 27 countries. Ryanair Holding Private limited company is leading plan airline in Europe. The aim of this report is to use economic managing formula to give a general idea of Ryanair Holding Plc. It has well financial position in direct to help another company to provide. In this report, given many information of different companies guide to improve the financial position and grooving of managing power of the organization. Also it can useful to give forecast development and future danger difficulty. In recent time, there was a big events happened in the company. Which is effecting on companys profit and loss account that given in the report. So ratio analysis is very important to improve companys financial situation. After the ratio analysis given some recommendations can help to improve organizations strength and growth and also to make batter financial position of the company. BACKGROUND: Europes biggest financial budget airline is mane of Ryanair Holding plc. It has gone a very high distance in space journey a service in the UK. It is follow to operate on the basis of Southwest Airlines system. These airlines always create travel to twice or triple on the way it comes. In this airline, 7m passengers used to fly in a year. Uses of internet which helped mover slice expenses of the sharing part. In the starting, Decan, Cathal and Shane Ryan established Ryanair with  £1m from their father, Dr. Tony Ryan, chairman CEO of Guinness Peat Aviation, the aeroplane letting huge. Ryanair made routes between Ireland and United Kingdom at starting of flying in June 1985. Entering in Dublin-London area the after that spring, finishing with British Airways and Dan Air moreover Aer Lingus. (www.fundinguniverse.com). In 2009 Ryan airs common cost per traveller was EUR 36 as compared as to EUR 68 for its curve rival Easyiet. From the years of 2007 to 2009 Ryanair arranged low cast to passengers by 13%. Ryanair has raised its numbers of passengers by 14% in 2010 and made more routes. This growth will continue next years. (www.ryanair.com). ANALYSIS: INTRODUCTION OF RATIOS AND IMPORTANCES: Ratios are mostly used as a part in understanding of financial statements. The selected ratios and finding data which are depend on the requirement of the data which are using. When the share price is reach on its higher level, at that situation want to do and choose the very good condition to sell shares. Due to this, the investors will control the performance of organization. Mostly the ratios could be designed from the data given by the financial statements. It is used in evaluate trend. Also it is used to make balance of the financial condition to select of other condition. The ratio analysis may be used in some case of future bankruptcy. (www.netmba.com). RATIOS ANALYSIS: Firstly, in the ratios analysis classified different types which depend on given information. Most important types are given below, Financial ratios Profitability ratios Financial ratios: Current Ratio: The current ratio is defined as the ratio of current assets to current liabilities: Current Ratio = Current Assets / Current Liabilities Years 2010 2009 2008 Current Assets 2,725,515 2,360,059 1,898,175 Current Liabilities 1,378,683 1,279,935 1,238,204 Current ratio 1.98 1.84 1.53 Analysis: The relation between current assets and current liabilities is given in this ratio analysis. Assets is only transformed interested in cash for little period and cash are included in current assets. The ratio was 1.53 in 2008 but after that 1.84 and 1.98 in 2009 and 2010 respectively. It is useful for quality as well as quantity in financial analysis. Liquidity Ratio: Liquidity ratios give the data about an organizations capability to gather its the short term requirements of finance. To the organization, they are take part in interest of that extends small period acknowledgment to the organization. It is defined as the ratio of current assets to current liabilities: Liquidity ratio = Current Assets / Current Liabilities Also in some case, Liquidity Ratio = (Current Assets-Inventory) / Current Liabilities Years 2010 2009 2008 Current Assets 2,725,515 2,360,059 1,898,175 Current Liabilities 1,378,683 1,279,935 1,238,204 Liquidity Ratio 1.98 1.84 1.53 Analysis: It is helpful to known for relationship between current assets and current liabilities. In the comparison of last three, the ratios of the organization were 1.53, 1.84 and 1.98 in 2008, 2009 and 2010 respectively. So ratios were increased when passed the years. Shareholders Liquidity Ratio: It shows the relation between shareholder funds and long term debt. It is the defined as the ratio of shareholder funds to long term liabilities: Shareholders Liability Ratio = shareholders funds / shareholders liabilities Years 2010 2009 2008 Shareholders Funds 2,534,407 2,250,537 1,989,677 Long Term Liabilities 2,816,087 2,388,249 1,803,617 Shareholders Liabilities Ratio 0.90 0.94 1.10 Analysis: In this analysis, ratios were decreased when passing the years. Those ratios were 1.10, 0.94 and 0.90 in 2008, 2009 and 2010 respectively. Gearing : Gearing is defined as the long term liabilities plus overdraft to shareholders funds in percentage. It shows organizations permanents assets shareholders money and fully loan of it. The higher gearing means good borrowed money to self. It is calculated by following formula: Gearing (%) = (Long Term Liabilities + Overdraft) ÃÆ'- 100 / Shareholders Funds Years 2010 2009 2008 Long term liabilities + Overdraft 2,816,087+236,216 2,388,249+188,336 1,803,617+291,670 Shareholders funds 2,534,407 2,250,537 1,989,677 Gearing 120.43 114.49 105.31 Analysis: In the gearing ratio analysis, ratios were increase when passing the years. Those ratios were 105.31, 114.49, and 120.43 in 2008, 2009 and 2010 respectively. Working Capital Per Employee(Unit): It is defined as the ratio of working capital to number of employees and it is calculated by given formula in bellow, Working capital per employee = working capital / number of employees Years 2010 2009 2008 Working capital 95,367 82,414 74,042 Employee 7032 6369 5262 Proportion -13,563 -12,940 14,071 Analysis: In this analysis, ratios decreased between 2008 and 2009 and then increased between 2009 and 2010. Those ratios were -14.071, -12,940 and -13,563 in 2008, 2009 and 2010 respectively. Profitability Ratios: Profitability ratios give many different method of the achievement of the organization at make profits. Profit Margin: It is defined as the ratio of profit before tax to turnover in percentage. Throughout the year scope in success on sells will differ since business to business. The reasonably change of the proportion in investigate and sometime may be stable. Purpose for vary could be bargain sells worth or growing in the sales rate. It is calculated by formula which is given bellow: Profit Margin = (Profit before tax) ÃÆ'- 100 / Turnover Years 2010 2009 2008 Profit before tax 303,389 -167,498 349,023 Turnover 2,658,521 2,730,241 2,157,958 Profit margin 11.41 -6.13 16.17 Analysis: In this analysis shows company failed in loss after 2008. Those ratios were 16.17, -6.41 and 11.41 in 2008, 2009 and 2010 respectively. Return on shareholders funds: It is defined as the ratio of profit before tax to shareholders fund and it is given by following formula: Return on shareholders funds (%) = (Profit or Loss before Tax) ÃÆ'- 100/ Shareholders Funds Years 2010 2009 2008 Profit or loss before tax 303,389 167,498 349,023 Shareholders funds 2,534,407 2,250,537 1,989,677 Return on shareholders funds (%) 11.97 -7.44 17.54 Analysis: In this analysis shows, company faced loss in 2009 financial year. Those ratios were 17.54, -7.44 and 11.97 in 2008, 2009 and 2010 respectively. Return on total assets (%): It is defined as the ratio of profit or loss before tax to total assets in percentage. Also it is calculated by following formula: Return on total assets (%) = (profit or loss before tax) ÃÆ'- 100 / total assets Years 2010 2009 2008 Profit or loss before tax 303,389 167,498 349,023 Total assets 6,729,178 5,928,14,147 5,031,497 Return on total assets 4.51 -2.83 6.94 Analysis: Company faced loss in 2009 financial year in this analysis. Those ratios were 6.94, -2.83 and 4.51 in 2008, 2009 and 2010 respectively. Interest cover: Interest cover is the ratio of profit or loss before interest to interest paid. Calculation is given by following formula: Interest cover = profit or loss before interest / interest paid Years 2010 2009 2008 Profit or loss before interest 36,536 46,349 426,225 Interest paid 64,148 121,149 77,202 Interest cover 5.73 -0.38 5.52 Analysis: In interest cover ratio analysis shows loss in 2009. Those ratios were 5.52, -0.38 and 5.73 in 2008, 2009 and 2010 respectively. Debtors Turnover: Debtors turnover is defined as the ratio of turnover to trade debtors. Its calculation is given below: Debtors turnover = turnover / trade debtors Years 2010 2009 2008 Turnover 2,658,521 2,7157,958 2,157,958 Trade debtors 39,414 38,783 27,177 Debtors turnover 67.45 70.40 79.40 Analysis: In this analysis, ratios were 79.40, 70.40 and 67.45 in 2008, 2009 and 2010 respectively. Ratios decreased when passing after the years. Net assets turnover: Net assets turnover is defined as the ratio of turnover to total assets less current liabilities. Also it is calculated by following formula: Net assets turnover = turnover / total assets less current liabilities Years 2010 2009 2008 Turnover 2,658,521 2,7157,958 2,157,958 Total assets less current liabilities 5,350,494 4,648,212 3,793,294 Net assets less current liabilities 0.50 0.59 0.57 Analysis: In this analysis indicates ratios decreased in 2010. Those ratios were 0.57, 0.59 and 0.50 in 2008, 2009 and 2010 respectively. Fixed assets turnover: Fixed assets turnover is defined as the ratio of turnover to fixed assets. It is calculated by following formula: Fixed assets turnover = turnover / fixed assets Years 2010 2009 2008 Turnover 2,6558,521 2,730,241 2,157,958 Fixed assets 4,003,662 3,568,087 3,133,322 Fixed assets turnover 0.66 0.77 0.69 Analysis: In this analysis shows ratios increased in 2009 and then decreased in 2010. Those ratios were 0.69, 0.77 and 0.66 in 2008, 2009 and 2010 respectively. The impact of events: The events of the company were flight cancellations by volcanic ashes during18 days in between April May in 2010 and ATC (Air Traffic Controller) strike during the year of 2010. During April May, cancellation of 9400 flights, so cost of company was à ¢Ã¢â‚¬Å¡Ã‚ ¬32m and deletion of 1400 flights and more than 12000 flights late, so the loss may be à ¢Ã¢â‚¬Å¡Ã‚ ¬ 32m Those two events had main impact of à ¢Ã¢â‚¬Å¡Ã‚ ¬100m loss in six months. Conclusions: In conclusion, Ryanair Holding plc is low fare and biggest financial budget airline in the world. It has 160 airports, 44 bases business to expanded, more than 1200 routes and 27 countries. It is known as most successful airline in terms of profits, flights numbers and flown of passengers. During the ratio analysis, this company has good financial position in terms of profit, but in 2010 events occurred by volcanic ashes and ATC strike. Due to evens, cancellation of 9400 flights mare than 12000 flights delayed. So events had an major impact of à ¢Ã¢â‚¬Å¡Ã‚ ¬100m loss in that 6 months. Also those are affected on companys profit and loss account and net profit of Ryanair Holding plc. Recommendations: Ryanair holding plc has hard period in last year, as the organization was making loss. Now Ryanair is reverse to good position by building profit in the starting of this year. in the analysis their revenues are well financial position in last year but the events were create some effects. It is one of biggest Irish airline in the UK as well as in the world. After making some change in tickets and facilities, it can become more low fare airline and improve its financial position batter than past. It is the recommended part to be Ryanair airline so its future opportunity is bright batter than past situation.

Comparing and Contrasting Hughess Mother to Son and Wilburs The Write

Comparing and Contrasting Hughes's Mother to Son and Wilbur's The Writer Whether life is a steep climb up a shaky stairway or a challenging voyage over rough seas, a parent hopes a child will persevere to the end. In Langston Hughes's poem "Mother to Son" and in Richard Wilbur's poem "The Writer," the poets use the voice of a parent considering a child's future, and both use imagery of struggle and survival to suggest what lies ahead for the child. Although the point of view, context, and language of the two poems differ significantly, the message is the same: a parent wants a good life for his or her child, but knows that many obstacles can block the way. While Hughes and Wilbur share a similar message in their poems, their points of view are very different. Hughes uses a first-person narrator, a mother speaking directly to her son. The title of the poem itself, "Mother to Son," states this point of view. The reader is listening in on a one-on-one conversation. The opening line introduces the mother's monologue: "Well, son, I'll tell you." The point of view stays consistent as the mother describes what life's stairway has been like for her: "Life for me ain't been no crystal stair" (2 and 20), and urges her son to do as she has done: "I'se still climbin'" (19). She addresses her son directly throughout the poem, calling him "son" (1), "boy" (14), and "honey" (18). The poem is entirely in the mother's speaking voice, with the informalities of someone speaking privately to a close relative and the grammatical errors of someone who is probably not well educated. Richard Wilbur's poem is also written in the first person, but the narrator does not address his daughter directly until the final stanza (31-33). The first thir... ...s her message across in twenty short, simple lines. Both "Mother to Son" and "The Writer" offer a parent's sincere message to a child. However, the poems' points of view, contexts, and language show two parents who have traveled very different paths before offering their messages. The reader sees that parents' hopes and concerns for a child are universal, even though their expression differs. Works Cited Bixler, Frances. Richard Wilbur: A Reference Guide. Boston: G.K. Hall 1991 Hughes, Langston. "Mother to Son." Literature and Ourselves: A Thematic Introduction for Readers and Writers. Eds. Gloria Mason Henderson, Bill Day, and Sandra Stevenson Waller. 4th ed. New York: Longman, 2003. Wilbur, Richard. Responses. Prose Pieces: 1953–1976. New York: Harcourt Brace Jovanovich 1976 – New and Collected Poems. New York: Harcourt Brace Jovanovich 1988

Animal Farm - Elements Of Lite :: Animal Farm Essays

I believe that George Orwell used direct characterization to introduce his characters. For example when he introduced Old Major he said, â€Å"he was twelve years old and had lately grown rather stout, but he was still a majestic looking pig, with a wise and benevolent appearance in spite of the fact that his tushes had never been cut†. Another example is when he introduced Snowball and Napoleon, there he said, â€Å"Pre-eminent among the pigs were two young boats named Snowball and Na0oleaon, whom My. Jones was breeding up for sale. Napoleon was a large, rather fierce-looking Berkshire boar, the only Berkshire on the farm, not much of a talker, but with a reputation for getting his own way. Snowball was a more vivacious pig than Napoleon, quicker speech and more attentive, but was not considered to have the depth of character.† George Orwell also described them with their appearance before we actually saw them. We also learned somewhat about the characters by the speec hes that they give; Old Major could be seen as the leader of the animals because everyone looked up to, in my thoughts he talked with power. In the book I feel that Snowball is the protagonist and Napoleon is the antagonist. Snowball was the likeable person among the animals also very admirable. The other animals looked up to him and not only because he was the leader. He put effort into the ideas that he and all the other animals came up with. He also worked with the animals and did not slack off because he was the leader. Napoleon on the other hand took advantage of his rank. He did not work with the other animals and broke all the rules. When this happened he made an excuse or changed the rule. For example the original commandment stated that â€Å"No animal shall drink alcohol†, but after getting drunk the rule mysteriously changed to â€Å"No animal shall drink alcohol in excess.† This and a few other rules that were changed are a few examples. The major commandment that he broke though was â€Å"No animal shall kill any other animal†, but when he instructed his nine bodyguards to kill some geese , the rule mysteriously changed. The new rule stated that â€Å"NO animal shall kill any other animal without cause.† At this point it shows that he really is an antagonist. I also feel that the humans were also antagonists, just of the fact how they treated the animals.