Wednesday, July 31, 2019

Cultural Considerations in Conveying Bad News Essay

Abstract I am researching what are the cultural considerations needed, to convey bad news to people of different cultures. Cultural Considerations in Conveying Bad News Bad news is inevitable, but how we convey them is very important. Technology and globalization has made the world much smaller, and we are interacting and doing business with people from different cultures more frequently than we did in past years. Because of this, we also need to very much aware of how we deliver negative messages. The following are some suggestions to delivering bad news across different cultures: â€Å"North Americans prefer to present bad news indirectly, to minimize disappointment. In Asian countries, people try to avoid disrupting the harmony with bad news. To avoid saying ‘no’ Japanese communicators may change the subject or may respond with counter question or with silence. Brazilians as well prefer high-context communication. â€Å"Maybe† or â€Å"I will try† is understood as â€Å"No† in Brazilian culture. But German communicators tend to present bad news directly. Directness is an important aspect in business for Germans. British communicators also utilize the direct approach when it comes to bad news. In Latin countries, however, the question is whether to present bad news, because reporting bad news to superiors is impolite and disrespectful.† From the above examples, we can see that cultural differences must be considered before the message can be sent, if we want the message to be received, and understood by the receivers. References: Sandeep (March 19, 2011) http://presentingbadnews.blogspot.com/ [Designed for Word 97.]

Economical Factor

The reason for this is because chicken and park are a healthier option and they are low in fat products. Many large supermarket brand their own company names on different produces which have similar nutritional values. Access to shops is another economical factor, foods will be easy to consume it all depends on the way which the person is able to access shops. Many supermarkets provide the best value for money due to the competitive prices.Most of the supermarkets can be accessed by traveling in public transport. Also there are other ways which people can shop for example internet shopping has helped widely for many people to access foods but not many have the access to internet. Food supply is available to us in markets and some of the produces travel around the world in order to reach the supermarkets. This suggests that most fruit and vegetables are available for us any time of the year which has helped in developing menus.Due to this it has been a large affect on the foods which are being supplied for example food products like fish are easier to be supplied and bought by people. Socio-cultural issues : Diet can be influenced hugely by family. Our eating habits can be guided by our careers and they are the ones hen we are younger make choices such as what we should eat and what we should not eat. We can learn about various things such as healthy eating,religious rules or indirectly through the foods which we consume.Some people due to their religion they may fast or they might have beliefs that they are not allowed to eat certain animals because they believe that these animals are unclean, because children are bought up like this they are socialized into the values of their culture. Also eating meals together as a family could be important in some cultures. ISO some religions have religious occasions involve food as a ritual. Education- The amount of money which is sent on education population about healthy eating and food hygiene and things which influence the foods we eat are high.Public health is important. Environmental health is viewed by the could they make sure that they are monitoring anyone who is preparing food for the public to consume and they also ensure that the food is prepared in a hygienic way which the customers are able to buy it-elf there is unsafe food hygiene is identified then there will be notice which will be issued and the organization can be temporarily IR permanently closed down-The inspections are carried out with and with out the organization knowing .Also they are awarded with stars which are between O and 5 stars. Health Education has been promoted and campaigns has gone to show improvement in public awareness of healthy eating. For example the Five-a- day campaign began in 2003, this was when a huge amount of money was awarded by the big lottery in order to improve the consumption of fruits and vegetables in primary care trusts. There are many other campaigns such as Change 4 Life.Food hygiene is anoth er important factor which will benefit health. Even if the product is fresh or high in quality if the food hygiene is not good then the product would cause effects such as people getting ill or even killing them. Food labels are on many food products they allow the buyer to make choices about what food they are eating. If someone is choosing a healthier option then they will be able to read the label and see if there are high and low of certain nutrients which they might need.Many foods are found in the supermarket they are often marketed as they has health benefits. There are certain rules which are the manufactures cannot call foods as they are reduced calorie, the food has to be in the standard version in Order to be called as lower in calorie-However there are no legal definitions for the term low-fat, but produces cannot call foods which are high in fat as low in fat. Also if a food label has a ingredient displayed on the ingredient section then they must have it.There will be different roles for different health professionals. Dieticians has to work with patients who will need special diet and they try to make sure that the individual to eat certain foods within restriction due to their medical condition while they are trying to maintain a healthy balanced diet. Public health nutritionists does not work with individuals but they advise the government about healthy eating.Their advice can form the basis of public campaigns-Doctors are the in a ideal position which they are able to discuss paints diets during consultations-Many of the times people might go to the doctors more often-elf money is not in the correct weight and also if they are developing health issues such as high blood pressure. So therefore the doctor can advise to avoid certain foods such as saturated fat or high-salt foods. The doctor can also be referred to dietician if it is necessary. Nurses can also understand both healthy diets and also special diets.They also can suggest what foods to eat and what to avoid for a range of medical conditions-Also nurses also help with tube feeding and they can ensure that those who unable to eat independently receive correct amount of food and drink. Careers who work in both residential and community settings should be able to understand a healthy eating and special dietary requirements. Due to the lack of knowledge some cares have poor understanding in how to improve their ability to advise individuals on good diet.Sports nutritionist will work mainly with athlete to help them with their diet and to maximize their strength and fitness to make them to perform at their best ability. Also the nutritionist can prepare a diet plan that will have various nutrients and training which they will need to participate. Health and fitness instructors work at gyms and leisure centers and they also include personal training to maintain people's fitness levels but they are not athletes.They also have a good understanding of different diets and healthy eating as this is a part of their training. Social Policy – There are different ways which their are improvements to the diets of the population through social policy. There are different approaches to health education, and it also involves creating a lot of opportunities which will help people to choose healthy options for their diet. For example there were policies such as Nutritional Standards for School Lunches were agreed by the school Meals Review Panel and implemented in 2006.The standards require that: High- Quality meat,poultry or oily fish are regularly available , at least two portions of fruit and vegetables should be available with every meal, bread other cereals and potatoes are regularly available , deep- fried food is limited to no more than two portions per week, fizzy and other confectioneries are removed from school meals and wending machines , children and young people must have easy access at all times to free fresh ranking water in schools.

Tuesday, July 30, 2019

Management administration Essay

1. Do you think MacTemps should have changed its hiring strategy? Explain This strategies are good on firm`s hiring strategy. First of all, CEO have strong mind to rectify the problems, thus all of this firm`s managers and employee`s are effort to this strategies. To bring in entry-level employees who reflect the ethnic composition of the countries in which it would like to do business is improved new employee`s lnvolvement of firm`s culture, then some employee promoted high level of manager, this firm`s strategy is going on the future. And performance related promotion is enough to minority ethnic`s motivation for all about firm`s policy, so I`m confident this policies improved firm`s hiring strategy. 2. Do you foresee any problems with the changes that chuang instituted? Explain. If hiring strategy is change, some problems remained after changing strategy, For example, if black person is promoted high level of manager, he or she help more same ethnic group of people, this case is problem of hiring strategy, otherwise, if white people is promoted high level of manager, this manager help more same ethnic(white) people. Also, this firm is temporary staffing firm, historically, their customers want more white people, So, MacTemps preceded their customer`s stereotypes. Though improving their customer`s stereotype, this situation help to improve firm`s rectified the problem. 3. What should the diversity goals of MacTemps be? Firm`s CEO John Chuang should have know to Affirmative action. Now he doesn`t understand meaning of real diversity. Because he is minority person, He is minority but he is CEO`S of large company. But his firm`s employee does not same situation. MacTemps ` composition is skewed toward secretarial and clerical jobs, the people with the most experience tended to be white females, for achieving diversity goals of MacTemps, modified this flow, and balance to employee`s composition rate of ethnic and minority group. So most positive situations are anyone have discrimination in their task, and rectified people`s prejudice. 4. If MacTemps also provides temporary employees for firms in other countries, how might managers in other countries view Chuang`s staffing policies? If MacTemps provide their service for in other countries, there`s polices help improving their service level in other countries. Because if firm`s conduct service in another countries, they need to native people, in this situation, firm`s employed there native people, ultimately native peoples are minority group. So if organizations have good policy for minority people, more probability of success abroad market. Also high level of manager should effort to harmonized existing people with new employees( other countries people).

Monday, July 29, 2019

Measures That Can Be Taken By Organization to Avoid Compulsory Essay

Measures That Can Be Taken By Organization to Avoid Compulsory Redundancy - Essay Example (Francis, 2001) At first, it is necessary to prepare a plan, reflecting strategy of carrying out redundancy, and the reasons for this measure. This plan is to be detailed and accurate and it should provide unity of managers' actions. Redundancy should not be selective or optional; it should be based on many objective factors, like skills or experience. Clear and objective criteria of selection demonstrate that the process is clear and all the employees have equal rights and position. (Burr, 1991) It is necessary to remember that such factor as past productivity of each employee is not objective. It may be regarded as beneficial for the company, but the result will be based upon appraisal of past performance that might have been carried out incorrectly throughout the company. (Ogden, 2004) It is known that the case of redundancy is one of the most painful events that may be experienced by the worker. Redundancy announcement inevitably affects his moral condition, work-related behavior, productivity and individual motivation. It is known Popular methods applied to avoid redundancy It is known that compulsory redundancy is one of possible measures taken in case business faces various problems. Of course, the company should observe and consider all measures that could resolve these problems, that could change business concept and that all causes of competitiveness loss were examined. "Failing to address workforce issues and driving the company into bankruptcy thus losing all jobs does not make sense". (Benyon, p. 14) There are some strategies that are regarded as the alternatives to compulsory redundancy. The specialists provide for the following list of these strategies: Natural wastage is non-hiring new workers in case old employees retire or leave the company, thus, reducing the number of employees. It can be effective where reductions are required across the entire workforce and over a prolonged period. Drawbacks include, the most able leave, attracting new talent causes resentment and turnover continues after achieving the desired workforce level. Stopping overtime - can be effective if it has become part of normal working practice. Drawbacks include, the differing impact on workforce groups and the subsequent difficulty in getting exceptional work requirements met. Early retirement measures - offer early retirement to volunteers. Drawbacks include the loss of some of the most experienced staff. Terminating temporary contracts - can be relatively quick to implement . Drawbacks can include insecurity for some workers, loss of supplier confidence and contractual penalties. Retraining or redeployment - this should always be explored in depth. It is more cost effective than compensation, recruitment and induction costs." Internal recruitment Recruitment freeze (Edwards, p. 50) Internal recruitment Internal recruitment is described as the situation "when a business recruits one of their current employees for another job within the business. For example, a person working on the cash desk of a shop might

Sunday, July 28, 2019

Reports as an Important Kind of Academic Writing Essay - 5

Reports as an Important Kind of Academic Writing - Essay Example As such, the authors of the book dedicate the chapter to discussing the types of available reports and the best ways of developing effective researches. Just as is the case with many other chapters in the book, the first section of the chapter discusses the process of inventing report content. As explained in the introduction, reports are systematic documents used to present research findings. Inventing report content, therefore, begins with an effective research that investigates a specific knowledge gap. After carrying out an investigation on a topical issue, a student or any other scholar obtains the vital content to include in a report. The second section then discusses the appropriate styles used in developing reports. The style of a report affects the consumption of the report contents. The authors, therefore, advise students to select appropriate styles, an appropriate style in that a student understands and can, therefore, use efficiently. The authors advise the use of appropriate grammar since reports are professional documents. As such, one can use appropriate jargons that best describes the terms in the discipline. However, the authors contend that students must employ simple grammatical structures since they enhance the consumption of any kind of writing. The chapter is an important section of the book that discusses an equally important kind of writing. The authors adopt a systematic approach to the topic as they discuss one important point after another. This provides the audience with an effective understanding of the topical issue. The book is an important reference in schools owing to its orderly and chronological presentation of ideas. The authors employ simple sentence structures since they enhance the consumption of any type f literature. This way, they explain the various section of the chapter thereby providing their target audience with the vivid description of all the necessary scenarios that may enhance the creation of effective reports.  Ã‚  

Saturday, July 27, 2019

The Influence of Developmentally Appropriately Practices on Academic Essay

The Influence of Developmentally Appropriately Practices on Academic Success in Preschool - Essay Example This affirms some of the cherished beliefs among professionals with regard to good curriculum practices while challenging others. In addition to gaining new knowledge, early childhood programs have experienced several important changes in recent years. The number of programs continue to increase not only in response to the growing demand for out-of-home child care, but also due to recognition of the critical importance of educational experiences during the early years (Willer et al., 1991; NCES, 1993). For example, in the late 1980s, the Head Start embarked on the largest expansion in its history. This expansion extended into the 1990s with a wide variety of new services for families with infants and toddlers. The National Education Goals Panel established their first goal that by the year 2000 all children will have access to high-quality and developmentally appropriate preschool programs (NEGP, 1991). The welfare reform portended a greatly increased demand for childcare services fo r even the youngest children from families with very low income. Some characteristics of early childhood programs have also changed in recent years. Increasingly, programs serve children and families from diverse cultural and linguistic backgrounds. It requires that all programs demonstrate how to understand and be responsive to cultural and linguistic diversity because culture and language are critical components of children’s development. Practices cannot be developmentally appropriate unless they are responsive to cultural and linguistic diversity. The context in which early childhood programs operate today is also characterized by ongoing debates about how best to teach children. They also discuss the kind of practices that is most likely to contribute to their development and learning. Perhaps, the most important contribution of the National Association for the Education of Young Children (NAEYC) position statement on developmentally appropriate practices was that it cre ated an opportunity for increased conversation within and outside the early childhood education field (Bredekamp, 1987). In revising this position statement, NAEYC’s goal is not only to improve the quality of current early childhood education practices, but also to continue encouraging the kind of questioning and debate among early childhood professionals necessary for the continuous growth of professional knowledge in the field. A related goal is to express NAEYC’s position more clearly, so that effort will not be wasted in unproductive debates about apparent rather than real differences of opinion. Since the National Association for the Education of Young Children (NAEYC) first published the Developmentally Appropriate Practices (DAP) guidelines in 1987 (Bredekamp, 1987), later revised by Bredekamp and Copple (1997), the day-to-day experiences of millions of children have been affected. Over a million copies of the guidelines have been sold, and many teachers and ear ly childhood professionals have implemented DAP in their classrooms to some extent. While there is no

Friday, July 26, 2019

The SWOT analysis of Head & Shoulders Research Paper

The SWOT analysis of Head & Shoulders - Research Paper Example In relation to the study the company which has been selected is Head & Shoulders is one of the most popular brands of anti-dandruff shampoos in the world. It is produced and marketed by Procter & Gamble. The shampoo was introduced first in the US after a decade long of research. Head & Shoulders is the first to introduce pyithione zinc in shampoo. â€Å"Head & shoulders is rich in Zinc Pyrithione (ZPTO) which is highly effective at fighting and helping to prevent dandruff symptoms and itchy, flaky scalp.† The first part of the report will deal with the information of the manufacturer Procter & Gamble. It will deal basically with the size of the company, major products marketed by them, sales figures, etc. The next part of the report will make a detailed analysis of Head & Shoulders brand by performing a SWOT analysis. Along with the SWOT analysis, the product will also be compared with Garnier Fructis and Unilever Clear. This SWOT analysis will be the major tool for discussing the present situation of the brand. Next part of the report will make an analysis of the product in the light of marketing mix elements. This analysis is essential to arrive at the competitive position of the brand in the market. The latter part of the report will discuss the global activities of the brand in terms of sales and market share. Based on these analyses, a conclusion will arrive at the paper.be arrived at. Manufacturer The manufacturer of Head & Shoulders is Procter & Gamble, one of the world’s largest personal care products manufacturer. P&G has a brand portfolio of around 50 products which touches the day to day life of more than 85% of the people worldwide. The company claims that among the 50 products, 24 of them generate annual sales of more than one billion each. (P&G, 2011) It is the strong brand presence of these 50 products that help the company to sustain the market leader position in the industry. P&G generated total sales of $82.6 billion in 2011 compared to that of $78.9 billion in 2010. The sales have resulted in an operating cash flow of $13.2 billion in 2011. The product portfolio of P&G consists of beauty, grooming, health care, snacks and pet care, fabric care and homecare, and baby care and family care. Fabric and Home care is the largest contributor to the profit marking a 30% of the total net sales of the company. Beauty is the next contributor with 24% of the total net sales. It is followed by baby care and family care – 19%, health care – 14%, grooming – 9% and snacks and pet care – 4%. North America is the biggest market of P&G. 41% of the total sales is generated from North American markets. It is followed by Western Europe – 20%, Asia – 16%, Central & Eastern Europe, Middle East & Africa – 14% and Latin America – 9%. (P&G, 2012) P&G operates on the core principle of sustainability. The fact that the products of P&G are related to the everyday life of billions of people, the situation vests them with certain responsibility in terms of the quality of the products and process. Therefore, the company operates on the principle of sustainable development. Recently, the company is seemed be investing huge amount of resources in environmentally sustainable products and product development process. The company is using more of renewable and recyclable materials for the packaging of products. SWOT Analysis Strength The major strength of Head & Shoulders is the brand value. The company enjoys a brand value of both P&G as well as the Head & Shoulders brand. Over years, the company has developed itself a name which is name

Thursday, July 25, 2019

His5 Essay Example | Topics and Well Written Essays - 500 words

His5 - Essay Example The Vikings were essentially pagan, illiterate and virulent. However, there is much work today that revisits common perception and stereotype of the Vikings as mere barbarians to a more complex race that had more to offer as traders and explorers with sharp business acumen and propensity to travel faraway lands to further their trade links and craft. Much of the Vikings’ history was written by monks and natives who were the victims of the attacks by the Vikings. There is speculation that their accounts might be overly dramatic and extraneous. The Vikings were superior craftsmen, most commonly associated with lightweight, well-built ships that took them from Greenland to North America. Archaeological explorations reveal that these ships were meant for long distance, solid travel rather than battle. The Vikings have also been found masterful at crafting swords, artifacts, paintings and clothing. The Vikings voyaged to the land of America which they called Vinland the Good, as early as 1000 A.D., which is almost 500 years before any written record of Columbus. Vikings are known to be explorers, thus it is not incorrect to surmise that they explored the land, seeking fodder, habitable area and semblances of culture. They also traded and worked with the local people of this land, by them called the ‘skaelings’; they also took residence with them by building houses, which is another indication that they did not intend barbarism and pillaging but cohabitation in peace and harmony and general prosperity of society. These conclusions are drawn by the translation of the Icelandic sagas of the Vikings into more common European languages, around two hundred years ago (National Museum of Natural History). There is general consensus among people that the land called Vinland is situated south of two other lands in North American explored by the Vikings, Helluland

Role of Management Accounting Essay Example | Topics and Well Written Essays - 250 words

Role of Management Accounting - Essay Example Apart from collecting, recording and reporting the financial matters, the main role that the managerial accounting plays is of the budget. The budgets are a major aspect of an organization. It is the vital organ in the industry that controls the overheads and makes certain the preparation of an organization for the upcoming period and challenge. Budgets function as analysts that outline the prospect as to how the company is going to dwell in the upcoming phase. Without a strategic planning, an organization cannot carry on. The budget helps the company to ensure that the spending limits are adequate. Speaking about the managerial and financial accounting, the basic difference between them is that the managerial accounting interprets the people working in a specific organization. It analyzes the work that is going on and also plans for the work that would take place, aiming for a better future of the company as they do so. Whereas, the financial management relates to the effective use of money that can be utilized and maximize the value of the firm as well. They are the base on which the profit making of the whole company depends. They are the protectors of the company’s assets and strengthen the accountability, exhibiting on how the financial supplies are utilized. Thus, managerial accounting plays a fundamental role in the success of an organization. It requires awareness and skills to outline the challenges that are faced by the company. Overcoming them and organizing them helps a business to prosper and interact with other business organizations more fluently and more

Wednesday, July 24, 2019

Business Law For Example Coca-Cola Research Paper

Business Law For Example Coca-Cola - Research Paper Example Further, through this report, it is clear that the company has the duty to ensure strict observance of the different laws to reduce the harm that any come as result of non-compliance. Given the sensitive nature of the business that the company (Coca-cola) engages in, it is important to ensure that the company abides by laws intellectual property. Given that Coca-Cola deals with secrets that must be protected. The advantage of this to the company is that they can protect their original ideas so that the inventions and innovations of the company. By listing their innovations and making use intellectual laws that protect their works. The essence of these laws is that they will encourage creativity in the company. Through these sought of these laws ensure that technologies are protected and that individuals who work to bring new ideas are encouraged to bring new innovations. The encouragement makes those involved in the innovation and secrets to enjoying the benefits of their hard earned labor. In this regard, the company should protect intellectual property through copyrights, patents, and trademarks (Edmonds, 2013). Through copyrights, the company is capable of protecting the expressive arts such as the shape of the bottles of soda. That would prevent any other person or organization from using or displaying such materials to the public. Patents, on the other hand, would protect the inventions of the company from being used by any other company. For example, Coca-Cola ingredients are protected and that make them exclusive to the company. On the same note, the company can make use of trademarks to protect the name of the company from being used in any other place in the world. This also applies to products made by the company.

Tuesday, July 23, 2019

Chador on Muslim Women Essay Example | Topics and Well Written Essays - 2000 words

Chador on Muslim Women - Essay Example A chador is a loose robe that is worn like an open cloak by Muslim women, as stated in the Definition of Chador. Although most people associate the wearing of chador with Iranian women, it is deemed that chador is also worn by Muslim women in other parts of the Middle East like Saudi Arabia and the UAE. Typically, a chador is worn with hijab, a headscarf which is intended to cover the wearer’s hair, throat, and neck, as claimed in an online article entitled Chador. However, a chador does not necessarily have to include a facial veil. In terms of wearing the chador, women pull it over their heads, clasping it shut in front and swathing their bodies in the fabric, as discussed in an online article called What is a Chador?. This is made possible because the chador is cut in the shape of an open half-circle. A well-worn chador is able to cover everything but the hands, feet, and face of the woman, with hijab giving extra support by covering the face—all of these to ensure t hat nothing indiscreet will be revealed. It is interesting to point out that some highly traditional women wear chador with a riband.The underneath clothing depends upon the taste of the wearer. Although there were certain points in Muslim history in which Iranian women wore daring outfits as an expression of their outrage against the manipulative government, the majority of the Muslim women like wearing the chador with a modest clothing underneath in order to highlight their expression of piety, their matter of taste, or just plain personal comfort.

Monday, July 22, 2019

National Achievement Test Essay Example for Free

National Achievement Test Essay This study tried to analyze the Mathematics achievement of the second year high school students of Hermano Miguel Integrated School as revealed in the National Achievement Test (NAT). The relationship between the achievement in Mathematics and their profile was also determined. The results were utilized in developing and evaluating the proposed expanded remediation module. What is the profile of the students as regards age and gender? Gender. In terms of age, it can be seen from table 1 that out of 37 second year high school students used in the study, nine or 24. 32 percent are males and 28 or 75. 8 percent are females. It can be deduce that majority of the students are females. It may also be inferred that there is one male student for every 3 females as the males represents almost 1/3 of the population. Age. As can be viewed in table 2, there are 21 or 56. 76 percent who are 13 years old while 15 or 40. 54 percent are 14 years old. The mean age is 13. 38. this implies that generally, the students are in the normal age range of a second year high school student. How did the second year high school students perform in the National Achievement Test (NAT) in Mathematics? The National Achievement Test (NAT) is an examination given by the Department of Education to all second year high school students in the country. For school year 2009-2010, it was given last March 2010. In Hermano Miguel Integrated School. There were 37 all in all who took the said achievement test in Mathematics. Mathematics is divided into seven topics or areas. There are seven levels of mastery based on the raw scores that were set by the Department of Education. Performance as Regards Systems of Linear Equations and Inequalities. Most of the students numbering to 17 or 45. 5 percent had low mastery while two of them were described to have absolutely no mastery of the Linear Equations and Inequalities. Only 13 or 35. 14 percent scored 35 – 65 having received average mastery level. The mean score of the students in this area is 30. 22 equivalents to low mastery level. These data tend to show that generally, the students failed to master the necessary skills in solving linear equations and inequalities. When interviewed, the students said that they really have difficulties in understanding this particular lesson especially inequalities where symbols oftentimes confuse them. They also could not formulate accurately the required equations to the given word problems. The teachers also said that there are times when the students can solve equations but when a word problem is given, they could not make the appropriate equations. Performance as Regards Systems of Quadratic Equations. The students have low master in quadratic equations. This is revealed by the mean score of 33. 62. This means that the students have difficulties understanding this particular topic in Mathematics II. Analyzing further the result will reveal that three or 8. 1 percent have some understanding of this topic as they were described to be moving towards mastery. However, three of them were found to be absolutely no knowledge of quadratic equations. Most of the students obtained scores between 35 – 65 which indicates that they have average mastery. This means that some of them may have the ability to cope up with the lesson on quadratic equations. Performance as Regards Systems of Rational Algebraic Expressions. The students got a mean of 29. 73 in the area of Rational Algebraic Expressions. This indicates that generally they are of low mastery. This implies that the students could not understand well the lesson on rational algebraic expressions which is quite difficult since it involves letters that tend to be abstract to the students. More than half of the students or 51. 35 percent have low mastery level while three of them are totally ignorant of the topic since they scored only 0-4 equivalent to absolutely no mastery. Apparently, the students failed to master the skills in simplifying rational algebraic equations, performing operations on rational algebraic expressions, solving rational expressions and in solving problems involving ational algebraic expressions. As the students said, they are confused when symbols and not numbers are involved in the equation. Some of them believed that Algebra is too abstract. This is a challenge to the teachers to make problems real life so that the students could relate with it and see its importance to their life. With this, the students may become interested to learn Algebra. Performance as Regards Variations. It can be observed that the students are generally average learners in this topic as their scores fall in the average mastery level. This implies that a lot of them could understand the lesson on variations. It may also be inferred that they have averagely developed the competency on identifying relationship between two quantities in real life that are direct, direct square, inverse and joint; represent the relationship as equations that varies directly as the square of a given value; and solving problems on variations: direct, and inverse. It reveals that 16 or 43. 24 percent have average mastery of this topic while no one was found to have absolutely no knowledge of variations. The lowest score was between 5 – 14 which means very low mastery. Performance as Regards Integral Exponents. It is revealed also in this particular lesson the students’ mean score is 23. 49 which indicates that they have low master of integral exponents. This may mean that generally, the students could not perform well the operations of exponential expressions where the exponents are whole numbers and fractions that may be positive or negative. The students said that they could hardly understand integral exponents especially when it is applied in a word problem. There are 16 or 43. 24 percent who showed, low mastery while 13 or 35. 14 percent were found to be possessing absolutely no mastery as their scores fall between 0 – 4. On the other hand, two of them or 5. 41 percent are moving towards mastery as their scores belonged to 66 – 85 bracket. As displayed in the table, the average score is 19. 80 implying that generally the students showed low mastery of this lesson. More than majority (62. 16 percent) exhibited low mastery with six of them or 16. 22 percent showing absolutely no mastery. It may be inferred that the students are likely to fail in the test on radical expressions as they claimed that they tend to be confused when numbers and letters are involved in the equation. Some of them admitted that they do not favor much Mathematics especially Algebra that appears to be so abstract to them. Impliedly the students have not mastered fully the competencies on simplifying radical expressions, perform operations on radical expressions and solving radical equations that were tested in the National Achievement Test. Performance as Regards Searching for Patterns and Sequences. It can be seen in table 9 that the mean score of the students in this lesson or topic is 30. 30 that is tantamount to low mastery level. This implies that generally, the students have not developed the skills required in searching for patterns and sequences. The table also reveals that most of them showed average mastery and low mastery but one of them has absolutely no knowledge on how to solve a problem where patterns and sequences have to be identified. This may mean that the students failed to master the skills on finding the common differences and the nth term arithmetic geometry and in solving arithmetic and geometric problems. Comparison of Students’ Performance in the Areas of Mathematics 2. Table 10 presents that the students are generally of low mastery level in Mathematics as their over-all mean is 29. 88. This means that out of 100 items in the test, the students could only get almost 30 correct answers. This also implies that most of the students find it difficult to understand Algebra. This gives the teachers some challenges to make the learning of Algebra enjoyable by applying it to real life situations so that it will not appear to be too abstract to the learners. According to the recent Basic Education Review prepared by the Department of Education, the mean percentage scores revealed in the National Achievement Test from School year 2004-2008 is 59. 53% and the weakest among the five core subjects taken in the tests was Mathematics, with a 4-year average of 52. 59% (DepEd, 2009). Looking closely at the table, it can be observed that the students scored highest on the topic on â€Å"Variations†. This is the only topic where students may find it understandable to them as they were found to have average mastery level. On the other hand, they were found to be of low mastery level in all the other six areas of Mathematics 2. They scored lowest on the topics â€Å"Radical Expressions, Integral Exponents, and Rational Algebraic Expressions. † These are the topics that need to be given so much emphasis by the teacher when discussing them to the class. They need to make use of varied teaching strategies, varied exercises and detailed explanation. These are also the topics that were included in the proposed remediation module prepared by the researcher. What significant relationship exists between the students’ Mathematics achievement and their profile? Using Yates Correction Formula, the coefficient of correlation was determined. This helped in identifying the relationship between Mathematics achievement and profile that includes age and gender. The data are provided in table 11. Since the computed values of 1. 88 and 0. 00 are both less than the tabular value of 3. 841 then it can be said that at 0. 5 level no significant relationship exists between the students’ Mathematics achievement and age as well as gender. This means that the Mathematics performance of the students is independent of the age and gender. The null hypothesis therefore is accepted. This implies that regardless of age and gender, the students may or may not perform well in the class. It can also be said that the learning Mathematics is not due to age or gender but maybe due to other factors not covered in the study such as interest, teaching competency of the teachers and availability of instructional materials. What remediation module can be proposed? Based from the results of the two examinations, the researcher came up with the remediation module whose main objective is to help the students master the necessary Mathematics skills. The topics covered in the module were â€Å"Radical Expressions, Integral Exponents, and Rational Algebraic Expressions† as these are the ones where the students scored lower compared to other topics. The remediation module was then subjected to evaluation of the five Mathematics teachers form the same school. The complete module can be found in the succeeding pages. According to Liban (2006) school administration should provide supplementary materials for the teachers that would help enrich their socio-technological needs of the present time. Castanos-Agpaoa (2006) said that a module is a new teaching strategy for arranging learning experiences in education and it has been receiving much attention. The strategy of learning modules has become a part of all level of teaching. A learning module is a self-learning package dealing with one specific subject matter unit. It can be used in any setting convenient to the learner and may be completed at the learner’s own pace. It may be used individually or in small groups What is the assessment of the teachers of the proposed remediation module? As can be seen in table, the over-all rating given by the evaluators is 4. 95 which indicates that the proposed remediation module is an excellent material that can help the students improve their Mathematics performance. The evaluators rated the remediation module as excellent in all the criteria except on the criterion related to inclusion of objectives that are of psychomotor domain that was rated as very satisfactory. Conclusions In the light of the findings, the following conclusions were drawn: 1. In the second year, there are 3 females for every one male student. 2. The students are in the normal age of a second year high school. 3. The students can get only 30 correct answers out of 100 items. They are seemingly low in understanding Mathematics. 4. The students need to improve in the areas of Radical Expressions, Integral Exponents and in Rational Algebraic Expressions. 5. In the preparation of the remediation module topics on Radical Expressions, Integral Exponents and in Rational Algebraic Expressions. 6. The students’ ability to learn Mathematics is not directly affected by their age and gender. 7. The proposed remediation module meets excellently the evaluation criteria and therefore it can be used in the classroom. Recommendations Based from the findings and conclusions of the study, the following recommendations are hereby offered: 1. The home environment and parents are still important for the behaviors and choices of adolescents. Adolescents  who have a good relationship with their parents are less likely to engage in various risk behaviors, and on top of all there is a need for the respondents for closer guidance in terms of study habits by making follow-ups on daily lessons, accomplishing project and the like. 2. The respondents should be exposed to interesting and challenging learning activities in Mathematics to sustain their interest and momentum in studying Mathematics. 3. Mathematics teachers may use the proposed remediation module in order to help the students improve their Mathematics achievement. However, the module needs to be evaluated periodically to see its functionality and effectiveness. 4. The teachers may give more exercises in every lesson so that students can master the necessary compe tencies required in a particular topic or lesson. 5. Varied teaching strategies may be adapted by the teacher to see which one may work better in helping the students improve their Mathematics performance. 6. Topics for further study.

Sunday, July 21, 2019

Entrepreneurship Facing Double The Risk Marketing Essay

Entrepreneurship Facing Double The Risk Marketing Essay The flowering tea shops have market; have a benefit, few competitors, and small investment. Nowadays, entrepreneurship facing double the risk that is from the capital and competition. The flower tea shops have great market potential, such a large potential from women and a developed country such as Singapore. Woman in Singapore developed countries, daily work quite hard, Whether physical or mental, all have posed immense pressure, in the company have boss and work pressure, while back home, also are not necessarily relaxed, there are a lot of housework or children, If it is a strong devotion to women, Will be more tired, pressure is from the company task, or is by their own psychological pressure. Imperceptibly, life becomes boring at all. Even more frightening is that this pressure is not good channels and ways to relax. Not only need relax the body, mind has also need been relaxed. Flower tea shop selling not just tea, more of services, is a feeling, is a let the women get double relaxation of body and mind, and even sublimation place. Why girls will spend several hundred dollars to do SPA, these women are not necessarily to do skin maintenance, May be more to enjoy in order to get one supremacy service, let the body relax, relieve work pressure. Coffee shops and pubs also have a relaxing effect, but women go to the coffee shop is not the best choice, less likely to go to the bar to get a real sense of relaxation, only temporary physical release and catharsis. SPA high grade casual place not everyone can go feel, the price is too high, could only meet part of the population. Flower tea shop can make consumers to feel at home, comfortable atmosphere, soothing music with fragrance of flower tea, can get real on the body and mind to relax. The store will also carry out a number of limitations, in order to ensure that every customer can enjoy the perfect relaxed atmosphere of flower tea shop. Flower tea with health and beauty effect will be sought after by the female customers. An enterprise focus on should be the service and standards. GOOD TIME flower tea shop form is flower tea, spirit is the service, atmosphere and feeling. Flower tea shops are not profit-oriented and customer-oriented. Then will be able to get succeed in the rapidly developing countries of Singapore. 2.1 Company current status Flower tea shop belonging to a limited liability partnership  ¼Ã‹â€ LLP) , the registered capital of only the S $ 165. Make that choice because it can help reduce the start-up capital of the Company. 2.2 Company name and logo The company name is GOOD TIME, mean that flowers tea can bring to every consumer good mood. Take away by all day of the fatigue and stress. Get physically and mentally relax. 2.3 The location of company The GOOD TIME flowers tea shops will open in city hall areas. One reason the rent is cheaper relative to the Orchard areas, Second reason is a major consumer of flower tea shop white-collar women, Singapore the city hall region relatively more than high-rise buildings and department stores, white collar females in this area will be more than other place, the lot more consumers and relatively cheap rents is the best choice for flower tea shop. (Source: created for this business plan Adapt from Google, 2012. http://maps.google.com/) 2.4 Mission statement Vision comes from the old English word witan, means to know, as in the power of anticipating that which will or may come to be. A companys vision is an expression of the businesss aspirations going forward-what we desire to become. (Thomas, 2009 A) GOOD TIME flower tea store has an exciting ambition to become Singapores largest chain operations flower tea stores, with high-quality service and products, to provide customers with healthy and natural. In order to achieve this goal, the flowers tea store knows the company needs to nurture great people. The companies want the best talent working at GOOD TIME no matter who they are. The companies will also positive innovation and development products. 2.5 Vision statement Mission comes from the Latin word, mission meaning sending away a group to a foreign country. Companys mission (or mission statement) describes the fundamental purpose of the organization-why we exist. (Thomas, 2009 B) The mission of GOOD TIME flower tea store is to become an extension of the living room of the middle and upper class families, high quality and low overhead social spaces, the third best place to work outside the home. 2.6 Company management system In the early stage the operating area is small, small staff, relatively easy to manage. The company has one manager, one technical personnel, one waiter, two waitresses and one cashier. Requirements: Employees must work on time every day. If the employee is faced with an emergency or have a specific reason can not to go to work, needed to ask for leave to the consent of the boss agreed. Work is not allowed to answer personal phone calls, not absent without leave, at least left a staff at the front desk. Before off duty need to tidy up drinks area of tables, chairs and tea set. after the boss visits, then the staff can leaving.(Tea are glassware, fragile, if any damage to be according to the cost of compensation) 3. Indusrty Analysis 3.1 PESTLE analysis (Source: created for this project adapted from internet) One of the most common models used to analysis the macro environment is the PEST analysis, which focuses on four elements: Political, Economical, Socio-demographical, and Technological factors. The PEST analysis is sometimes expanded with two factors: Legislative and environmental, renaming the PESTLE analysis. (Poul 2010) Completing a PESTLE analysis is very simple and can be undertaken by individuals, or during a team meeting or workshop. Originally referred to as PEST analysis, the legal and environment prompts were added in more recent times. (Stationery Office 2010) 3.1.1 Political factor The Singapore political risk is relatively low, compared to other countries. Singapore is a democratic country, the elected representative of the whole country, Since Singapores independence, Politics has been relatively stable, Singapore has become a better business opportunities for countries. In order to adapt to the commercial economic globalization trends, The Singapore government has recognized that in addition to support commercial also need to support entrepreneurship. Therefore, Singapore is one of the countries with the lowest tax of the worlds, In addition to the tax rates and tax incentives, Singapore is also widely with 70 countries has a double taxation avoidance agreements .Since 2012 only 17% of the corporate income tax (2012). Tax concessions flexible and less political risk for the development of enterprises in Singapore has a good role in promoting. 3.1.2 Economic factor Singapores annual economic growth rate is 4.9% in 2011(2012). However, due to Singapores trade and financial openness, the continued turmoil in the euro zone debt crisis and other adverse external factors will have a significant impact on the economic growth of Singapore. Experts predict that, if the euro debt crisis worsens ¼Ã…’Coupled with the slow U.S. economic recovery ¼Ã…’Singapore this years economic growth rate has dropped to 1% or less. However, in Singapore the internal environment of low unemployment and low interest rates will be able to support domestic demand. Singapore has sufficient policy space to mitigate the adverse impact of the global slowdown and financial market turmoil. Although the global economic outlook is not optimistic, although the global economic outlook is not optimistic, Slowdown in external demand, Decline in trade and other adverse factors will impact on the Singapore economy. But Food, beverages and tobacco industry GDP in the first half of 2012 still an increase of 4.0%; Singapores economic growth is expected to rebound to 3.4% in 2013 (2012). So, in this light that Singapore economic turmoil for the food, beverage and tobacco industry will not be too adversely affected. 3.1.3 Socio-demographical factor Population is constitute the market most basic factors, Demographic factors of a country or region, In a certain sense to decide the countrys market size and market appeal. According to the 2010 Population Census in Singapore, the total pulsations are 5.08 million. Citizens and permanent residents is 3.77 million, a 15.3% increase over 2000.Sex ratio: 0.95:1.00. In the age group, 13.8% of 0-14 years old, 77% between 15-64 years of age, 9.2% for 65 years of age or older. Singapore citizen is use racial to distinction: Chinese accounted for 74.1% of the population, 13.4% of the Malaysian, Indians 9.2% and Eurasians 3.3%, the main religions are Buddhism, Taoism, Islam, Christianity and Hinduism (2010). Singapores growing population is conducive to the increase in the Singapore market size and market appeal. Due to women, young people and the elderly is a major consumer of herbal tea crowd, the female population is more than male population is conducive to the development of the herbal tea industry. Tea culture originated in China, the Chinese people love tea, Singapore has 74.1% of the Chinese, and this will bring good prospects for herbal tea sales. 3.1.4 Technological factor Technological factor affecting the competitiveness of the products, technological innovation that can enhance the product vitality, flower tea stores itself is an innovative, in Singapore market the most of the beverage industry are tea stores, coffee stores and there are also have many herbal tea store, but this herbal tea stores is very common and have a long history , flower tea store is all use the flowers as a raw material, flower tea also call herbal tea, health, beauty and other features will attract the attention and love of many consumers. Followed by the technological innovation is the innovation of the product itself, the company will have a bold innovation for herbal tea tastes, not only ordinary single herbal tea, will also introduce a comprehensive herbal tea, fruit mixed herbal tea and flavor spices herbal tea, each quarter of the company also will launch a new herbal tea, in order to adapt to market demand progress. Finally, environmental innovation will bring physical and sensory enjoyment to the customer, the store will set up three different styles of drink tea zone, use of flower, forest and bamboo as the main theme, the chair will only appear on the form of the swing, and strive to allow customers to experience the immersive feel. 3.1.5 Legislative factor Legal factors include consumer law, antitrust law, discrimination law and health and safety law. Singapore law from strict system of is also the world famous. Strict legal system for Businessmen bring protection also brings some constraints. Singapore to amend the Consumer Protection Act in February 2012 and starting at September, The vast majority of legitimate business retailers will not have much effect; there will not be too much of the burden. Singapore is a small country and has small population, resource scarcity, so Singapore attaches great importance to food safety issues, and has been to strengthen the food safety law, intended to eliminate and reduce the inflow of substandard food. The company in order to ensure the smooth good development in Singapore, the company will comply with all laws and regulations, not only to protect the companys own interests but also to protect the interests of consumers. 3.1.6 Environmental factor Singapores population high density, more people and less land, coupled with the perennial high temperatures and rainy and other environmental problems. Just have very few people planting flowers and tea, the tea mainly relied on imports or a small part of the territory of the processing, Not only imports of Chinese tea, but also imported British tea. Therefore, due to the special environment of Singapore, flower tea generally require from Chinese imports, although the tea in China is high quality and reasonable price, However, due to imports still lead to the cost of flower tea increase. Singapore has relatively long drink herbal tea culture, Singapore is a tropical region, it is easy to heatstroke, and tea can resolve summer heat. Also, because Singapore belongs to the developed countries, the pursuit of a healthy diet is relatively high, more and more people love to drink tea. So comprehensive market environment in Singapore, flower tea for its health features will conquer Singaporeans. 3.2 Porters Five Forces à ¤Ã‚ »- (Source: created for this project adapted from internet) Michael Porter is widely recognized as the greatest and most influential thinkers of business theory, praised as the father of competitive strategy. Porters five forces model in the last two decades is one of the well-known concept of the corporate strategy makers. For the strategy makers, in the implementation of any strategy that may affect a companys strategic position, these five forces play an indispensable leverage. Collection of five competitive forces can determine the profitability of a company. The five forces energy intensity will be different in different industries, and will change with the development of the industry. (Charles and Gareth 2009) These five forces are: Rivalry among competitors Threat of new entrants Bargaining power of buyers Bargaining power of suppliers The threat of substitute (Source: created for this business plan) 3.2.1 Rivalry among competitors (strong) The competition will lead to in marketing, research and developments put into or reduce, the results will reduce the companys profits. Factors affecting the intensity of competition: Exit barriers, industry concentration, industry growth rate, degree of product differentiation, brand recognition, opponents difference degree and so on. In Singapore market has a dedicated sales flower tea competitiveness is few, But in the entire beverage industry competitors are more ¼Ã…’Like milk tea store (KOI, Sweat talk), herbal tea stores (the zhengzhongping, Fuhua), coffee(starbucks), teahouse. These beverage outlets are generally chain operations, strong popularity and have the fixed customer base, deeply by the Singapore people love, so those beverage outlets have strong Competitiveness. Faced with strong competitors ¼Ã…’Company should actively learn from competitors strategic approach, constantly to change the self strategy and to develop a long-term goal, flower tea stores spirit of health, weight-loss, beauty and other characteristics, must be able to build a new field. 3.2.3 Threat of new entrants (weak) The arrival of new competitors will inevitably break the equilibrium in the market, caused by the reaction of existing competitors compete ¼Ã…’it is inevitable to transferred the new resource used to compete, so make gains reduce. Factors affect of potential entrants: Price advantage, capital investment, government policy is to protect, economies of scale, brand influence, the high cost of conversion, the retaliatory confrontation and exclusive possession of the product. The flower tea store appear as a relatively new drinks ¼Ã…’Is relatively rare in China, especially in Singapore, flower tea store have a very small threat of new entrants, the biggest threat may come from and teahouse. Since teahouse and flower tea store is a similar type, flower tea belongs to a kind of tea, China is the worlds earliest discovered tea tree country, and also is the first national cultivation of tea tree. Chinese tea culture has a long history, the Chinese people in their daily life are inseparable from the tea, and more and more foreigners also had a keen interest in Chinas tea culture. Singapore has 74.1% of the Chinese (2010), so flower tea peer competition is from the teahouse. Flower tea store should actively to face competition from new entrants, and learn from each other, and continue to progress. Of the threat as a motive power, in order to remain invincible in the fierce competitive environment, obtaining à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹the largest gains. 3.2.3 Bargaining power of buyers (weak) If the buyer is have the bargaining power. They will take advantage of it. This will reduce the companys profits and its results are the impact of the rate of return. Factors affecting the buyers ability to: bargaining power, access to information, brand recognition, price sensitivity, backward integration, the selection of alternatives, incentive systems, such as government subsidies. The flowers tea industry in different regions will have different results, if in the Chinese market, the tea industry competition is very strong, This means that customers will have more choice, if the Operators want to get more benefits and customers in a competitive environment, It must reduce prices or improve the quality of products and services in order to attract more customers, and thereby gain interest. In this case, the buyers bargaining power is strong. However the flowers tea shops in the Singapore market is a fledgling stage, mainly competitors is from the alternatives industrys, Competition in the same industry is relatively small, The flowers tea stores in the spirit of the excellent quality of itself, the product owned health and beauty, slimming features, Most customers will be attracted by the characteristics of the product itself, especially female customers will be interested by the beauty and slimming function. In this case, the buyers bargaining power is relatively weak. 3.2.4 Bargaining power of suppliers (medium) The bargaining power of suppliers is contrast with the buyer, the suppliers will try to raise prices; its results will also affect the companys rate of return. Factors that influence the ability of suppliers: Concentration of suppliers, the importance of the product of the number of suppliers, invest the difference, investment cost and differentiation, alternative products inputs presence, threat of forward integration, the cost in the purchasing power of the relative industry. Singapores population high density, more people and less land, coupled with the perennial high temperatures and rainy and other environmental problems. So flowers tea is mainly dependent on imports, Currently able to supply the flowers tea shops of the products have Chinese ¼Ã…’Germany, France, UK, Australia, Canada and other countries. Due to the limited cost and China is a country has a long history of tea culture, close to Singapore, can be reduce the cost of imports. So most import source from China, due to china has many tea suppliers and its mainly distributed in South China region, however, for a single type flower tea suppliers is relatively less, flower tea in China is in the initial stage, although the development of very fast, but still there is no more tea suppliers, so the bargaining power of suppliers is middle. 3.2.5 The threat of substitute  ¼Ã‹â€ medium ¼Ã¢â‚¬ ° The existence of alternative flowers tea products and services on the market that means that the flowers tea product prices will be limited. Factors affecting the substitutes: conversion costs ¼Ã…’the preference of the buyer of the alternatives, cost performance of the alternatives and alternative relationship. With the development of science and technology, appeared a growing number of substitute products. Substitutes is means the two products exists the competing sales relationship ¼Ã…’That the increase in the sales of a product that will reduce the potential sales of another product. Flower tea store in the Singapore market substitutes was herbal tea shop, like FuHua. The two stores have the same characteristics, health. Herbal tea shop popular in Singapore for a long time, Herbal tea shops usually provide customers with finished ¼Ã…’can be drunk directly, cheap and convenient features already have some loyal customers ¼Ã…’and have strong profitability. So it will bring greater pressure on some of the companys original products ¼Ã…’Sometimes had to reduce prices in order to increase sales ¼Ã…’this makes some price constraints on a lower level, the Company in a passive position in the competition. flower tea shops own start-up capital is relatively small, the conversion costs of the substitutes is small, then the herb tea shop on the pressure brought by the company will be bigger. So can be drawn by said threat of substitutes is relatively medium. Flower tea stores should be taken to reduce the price of a product, same time vigorously to promote have anti-obesity product, and this will not only improve the sales of the product, but will also reduce the sales of substitute products. This at the expense of a product, stable development of another product strategy, can improve the popularity of the product and the companies, at the same time leave a good image in the minds of customers. 3.3 SWOT analysis The SWOT analysis is a strategic planning tool used to evaluate the Strengths, Weakness, Opportunities and Threats of a company, it provides information that is helpful in matching the companys resources and capabilities to the competitive environment in which it operates .the resulting SWOT matrix contrasts the results of the internal analysis (strengths and weakness) and the external analysis (opportunities and threats) to define strategic fields of action. That application of a SWOT analysis is therefore instrumental in strategy formulation and selection. (Nadine and Anne 2009) 3.3.1 Strengths Health Beauty More innovative Price is moderate Easy to preserve, quality is relatively stable Herbal tea is known as health tea, in the West, flowers tea called Herbal Tea, A beverage based on the herb for the preparation of raw materials. Flowers tea market in Singapore is a whole new market. Has the characteristic of the return to nature, health, health and beauty, is a romantic casual drink. It does not contain caffeine, so avoid the ordinary tea make it difficult to sleep and so on. Edible natural flowers contains a variety of plant extracts and a biologically active substance, possess Nutrition, health and medicinal properties. Flowers tea join berry after brewing, colorful, overflowing aroma, ratio of traditional drink more innovative, so better able to attract more of the pursuit of female beauty. Herbal tea possess the efficacy of herbal tea, but the sweet smell taste far inferior to Herbal tea, natural majority of young people are choosing the latter. Price is moderate to possess a wide range of consumption basis, flowers tea is unlike the green tea, oolong tea, Puer tea mostly positioned in the ranks the high-end products, flowers tea product positioning in the low-end, easy to form a scale, and has the a wide range of consumption basis. Flowers tea is easy to save, the quality is relatively stable. Flower tea is relatively the green tea and oolong tea that is relatively easy is saved. The flower tea is reprocessing tea ¼Ã…’in flower tea production process, through the blending ¼Ã…’plastic and other delicate process, processing of the tea quality maintain a relatively stable, easy to formation of scale and brand management. 3.3.2 Weakness Brand awareness is small Competitor multi High Manage risk flower tea shop is an emerging industry in Singapore ¼Ã…’Singapore market are mostly packed flower tea. No one tea shop can be provided to the customer a space drinks tea and provide ready-made flower tea drinks. This emerging flower tea shop is relatively not having the brand awareness in Singapore market. Flower tea shop in beverage market possesses many competitors, such as coffee shops, herbal tea shops and milk tea shop. these drinks for Singapore consumers have a great affection ¼Ã…’These drinks shop can attract different sectors of consumer groups and have a fixed customer base. Many shops are chain management, with a strong brand awareness and competitiveness. Flower tea shop belonging the early start, have strong manage risk, improper management typically include: Arbitrary decision-making, information barrier ¼Ã…’Concept is unclear, worry about the outcome ¼Ã…’Choosing the wrong people ¼Ã…’ignore the innovation ¼Ã…’Eager to succeed ¼Ã…’Blindly follow the trend, Weak-willed so on. Especially early start by a single of knowledge, Lack of experience, financial strength and mental quality obviously insufficient, Will increase in management of risk. 3.3.3 Opportunities Huge consumer market The pursuit of health Singapore is tropical rainforest climate In Singapore, the proportion of women and men is 1:0.95, people between 15-64 years of age accounted for 77% of the total population of Singapore(2010), and Herbal tea positioned of major consumer group is women and young people. Singapore belongs to the developed countries, the relatively high level of per capita consumption. Therefore, flower tea shop in Singapore has a huge consumer market. With the continuous development of society, Consumers in pursuit of the simple life while also increasing emphasis on health issues. Consumers in the purchase of product will also pay attention to that product impact on health and the environment, natural without any additives food has become the darling of the modern society. Flowers tea without any additives also has a healthy, weight-loss, beauty and other effects will naturally by the majority of consumers love, especially female consumers. Consumer to the health commodity needs will make the flowers tea with a huge space for development. The Singapore in equatorial online, so year round in the tropical rain forest climate, hot, rainy natural environment is easy to bring heat stroke and other discomfort. Singapore people for reduce pathogenic drinks have very large demand; flowers tea has a lot of the product itself that owned have Reduce Pathogenic effect, and tasty, beautiful appearance. So the flower tea will be welcomed by the people of Singapore. 3.3.4 Threats Beauty and lose weight method is more and more Consumers have a certain degree of drinking habits In the technological advances of today, beauty and lose weight method is more and more, like skin care products and plastic surgery. People will choose the direct use of skin care products to beauty, the effect is more obvious and more quickly. but want to use the flower tea to achieve weight-loss and beauty effect that must be kept within a period of time to drink tea in every day, the effect and speed was not as good as cosmetics to the better, So this is a threat for flowers tea. Most consumers already have some drinking habits. Such as tea, milk, coffee, milk, juice, cola, herbal tea and other drinks has been deep into the minds of consumers, and these drinks are widely distributed, easy to buy , each customer will could paying for these drinks, flower tea shop wants to change the habits of the customer will be more difficult. The customers for drinking habits will generate some threats and obstacles for flowers tea sales. 3.4 Competitor analysis There are various forms of commercial competition in the market, these competitions from several competitors and the level of competition is increasingly fierce. In this competitive environment, upper policymakers main task is the precise positioning of the company, accurately locked resources as well as according to their environment to capitalize on the trend. Therefore, whether skilled business and competitive analysis will determine whether a company has competitiveness and whether it also allowed them to benefit the interests of the partners. Flower tea stores in Singapores one of the biggest competitors is KOI Cafe. In fact, the popular for pearl milk tea in Singapore has subsided awaited, but ¼Ã…’the 50 LAN from Taiwan with a unique marketing mode that won the favor of the handsome boys girls. KOI Cafe bubble tea completely the production of raw materials and methods ¼Ã…’Even shaking drinks machine is also from Taiwan. Its greatest feature and selling point is humane service. Guests can choose the beverage tastes, requirements according to their individual preferences adding 0%, 25%, 50%, 75% or 100% of the different sugar content. In this way, the beauty of the people does not have to be afraid of fat on the bubble tea prohibitive. KOI Cafe prices between 1.40 and 6.70 Singapore dollars of KOI Cafe Declaration: uphold service quality, health, and our insistence and attitudes, let 50 LAN in Singapore also dazzling (2012). Flower tea shop in Singapores second largest competitor is Starbucks. Starbucks is the worlds leading coffee chain, Established in 1971, Headquartered in Seattle, Washington, United States. Starbuckss retail products, including 30 variety of the worlds top coffee beans , handcrafted espresso coffee and a variety of coffee hot and cold drinks, delicious pastries fresh food as well as a variety of coffee machines, coffee mugs and other merchandise. Starbucks is not just coffee, Coffee only a carrier. It is through the coffee this vector, Starbucks to send a unique style to the customer. Coffee consumption is largely an emotional and cultural level of consumer; cultural communication needs Coffee shop to create the environment culture capable of infecting customers, and the formation of a good interactive experience. Starbucks loved by many students and office workers in Singapore. But most Starbucks shops service charge of 17% (2010), higher consumption threshold, store often customers too much, leading to congestion. 3.5 Competitive Profile Matrix Table 1 ¼Ã… ¡Competitive Profile Matrix of GOOD TIME Flower Tea Company (Source: created for this business plan) From this CPM matrix can be drawn: the competitive situation in GOOD TIME flower tea store, the company matrix weighted score is 2.75; its main competitor KOI Cafe and Starbucks weighted score is 3.2 and 3.45. From the matrix of the competitive situation, we can conclude that the strength of the order of the competitive situation in the Flower tea store market from strong to weak order: Starbucks, KOI Cafe, GOOD TIME flower tea store. This is reflects the GOOD TIME flower tea store in the Singapore market is not very strong and market share is not high. However ¼Ã…’Starbucks the indicators are more than Flower tea store, Flower tae store is in the future development of the Starbucks as the goal, and actively strive to develop. 4. Products and Services Line The old saying say that man drinking tea, woman drinking herbal tea, flower tea is a natural drink, Rich in vitamins, and does not contain caffeine and artificial coloring. Herbal tea set tea flavor and flower scent into one. While maintaining the rich refreshing tea flavor and in the same time also have deeply flower scent. The flower tea has a good pharmacological effect, long-term drinking the herbal tea for human body all kind various diseases has a certain improvement, and there also have a lot of benefit for acne, weight-loss, and defecation and so on. 4.1 Product GOOD TIME Flower Tea Company is contains four major product, are the single flower tea, comprehensive flower tea, mixed fruit flower tea and spices flower tea. Single flower tea (Source: adapted from http://image.com) <

Personalisation And Its Key Elements

Personalisation And Its Key Elements In this easy, I will be discussing personalisation in considering its key elements. Looking at the impact of Fair Access to Care Services (FACS) in meeting service user needs. How it contradict in particular the notion of choice, control and independence for old people. I will also the implications for social work practice, and my own personal practice in an anti-discriminatory point of view. The adult transforming agenda is focused on the development of personalisation of support. The 2006 Community Services White Paper, Our Health, Our Care, Our Say, announced the piloting of Individual Budgets. Personalisation had its beginnings in Direct Payment which was introduced in 1987, were people who are eligible for social care can choose to receive a cash sum in lieu of services (Henwood Nigel, 2007). The development of Transforming Social Care is driven by the demographic pressures and changes to public expectations. According to Chandler (2009, p2) by 2022 20% of English population will be over 65 and the number of those over 85 will have increased by 60%. The development of better housing options and extra care housing will be crucial for the future. Majority of older people will expect to live in their own homes for as long as they possibly can. And with more people living longer and requiring support, an increasing number of families will feel the impact of these demographic changes (Chandler,2009) [online]. One of the objectives of Putting People First was to champion the rights and needs of older people in their local authority and public services within a policy, which will involve them as active citizens who may or may not need support. However, these expectations cannot be met through traditional approaches to delivering of social care services. A fundamental change in Adult Social care is required in order to ensure that the needs of each person can be met in a way that suits their personal individual circumstances. Putting people first (DOH 2009), laid out the vision for change in social careà ¢Ã¢â€š ¬Ã‚ ¦ this vision is of a new social care system that helps people stay healthyà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ through a focus on prevention, early intervention and enablement, and high quality personally tailored services for those who need ongoing care social care support This new policy is referred to as personalisation. According to Lloyd (2010, p 189), the term personalisation is very contentious she further cited Boxall et al (2009) distinguishing between personalisation which focuses on the particular needs of individuals to the preference of one size-fits-all approach of services. The self directed support is about the control that service users can exert over the definition of their needs and the ways in which these should be met. In policy terms, personalisation is both the way in which services are tailored to the needs and preferences of citizens and how the state empowers citizens to shape their own lives and the services they receive (according to the Department of Health, document Transform Social Care, Local Authority Circular 2008, p4). Personalisation was introduced in government policy in 2007 when the Putting People First: A shared vision and commitment to transformation of adult care (DOH, 2007) Concordat was published. This outlined the reforms for social care. The key elements in the document where; Self Assessment, Individual Budget, Choice, Control, Independence. However, because personalisation is only a policy it is implemented differently across social care services. Proponents of personalisation argue that the need to personalise services arise because, services were institutionalised and driven by professional, managerial and economic agendas, rather than those of service users (Lloyd, 2010). Historically and currently, a person in need of social care services is assessed by a social worker and other agencies. Then they decide the type of support the service user will receive, who from, where and when. For a couple of years now the government has been moving towards changing that system to one which the person in need of social care gets to decide the type of support they need and how, and this is now known as personalisation. The drivers behind personalisation are found in the Our Health, Our Care, and Our Say White Paper (DOH). It suggests that people will be happier, healthier, and have better prospects for the future if they are put in control of their social care support. According to Harris White () a milestone in the pronounced shift by new labour towards personalisation was the Adult Social Care Green Paper, Independence, Wellbeing and Choice. This saw the introduction of individual budgets as the principle route to personalisation (Harris White). The Department of Health describes personalisation as an approach in which every person who receives support, whether provided by statutory services or funded by themselves, will have a choice and control over the shape of that support in all care settings Brody(2009) [online]. One key issue identified by Griffiths (2009, p3) is that individual budgets offers a à ¢Ã¢â€š ¬Ã‚ ¦ a chance to empower service users in their dealings with public services and it puts the service user at the heart of public service reform. This is one of the key values of Putting People First (2007), to ensure people in need of social care have the best possible quality of life and the equality of independence living. Griffiths (20009, p2) further argues that individuals budget will give service users a greater choiceà ¢Ã¢â€š ¬Ã‚ ¦. by giving money to the service user to purchase services from a plurality of providers. However, Forster (2002.p, 85) identified that there is little or no choice for elderly people. They can only have choice if the cost of their care is within the amount allocated by local Authority (LA) or if social workers agreed that it is suitable. This was also highlighted by Hudson Henwood (2008), in the CSCI document Prevention, Personalisation, and Prioritisation in social Care, that the coexistence à ¢Ã¢â€š ¬Ã‚ ¦ of self directed support alongside the Fair Access to Care (FACS) criteria have create some tensions while personalisation is concerned about promoting and maximising the choice and control of service users. it fails to determine how the eligibility of those groups is defined (Dodd, 2009) [online] The FACS policy guidance was publish in 2002 as a Local Authority Circular LAC (2002) 13. That Provides local authority with an eligibility framework for setting and applying their local criteria with the aim of ensuring fairer and more consistent eligibility decisions across the country (DOH). As Crawford Walker (2004), points out this system is failing to distribute resources to people who will benefit from early intervention. For example there are a growing number of old people with lower level needs who are likely to develop higher needs in the absence of responsive support. According to Dodd (2010), using one of the four levels within the Fair Access to Care services (FACS) banding as a threshold for rationing resources is too rigid an instrument for fairly and responsively allocate social care budget. He goes on to argue that currently, people with proven care needs are not receiving the services they need. Therefore as long as the FACS criteria remains in place as a rationing mechanism, it will be impossible to realise the universal model of self directed support envisaged within the personalisation agenda(Dodd,2010)[online] The CSCI report argues that as the government is concerned to hold down public spending eligibility criteria are a key mechanism, serving to regulate service provision in line with available resources and identified priorities. In the current financial climate were resources are tight, these criteria can be adjusted by the local authority in order to narrow access to care support. Lloyd (2010), policy makers are more focused on the economic challenges than the needs of older people. The implications for social workers according to Adams (2009, p145) is the amount of time they will have to spend with service users and carers who have individual budgets to help them gain the necessary knowledge and skills they may need to manage their budgets. Also, another limitation to personalization and individual budget has been identified by Griffiths (2009) that the current economic climate may pose a threat for individual budgets and may not survive the planned government spending cuts for the next few years.

Saturday, July 20, 2019

Expansionism in the late 19th/ Early 20th century :: American America History

Expansionism in the late 19th/ Early 20th century Expansionism in America during the late nineteenth and early twentieth century shared many similarities and differences to that of previous American expansionist ideals. In both cases of American expansionism, the Americans believed that we must expand our borders in order to keep the country running upright. Also, the Americans believed that the United States was the strongest of nations, and that they could take any land they pleased. This is shown in the "manifest destiny" of the 1840's and the "Darwinism" of the late 1800's and early 1900's. Apart from the similarities, there were also several differences that included the American attempt to stretch their empire across the seas and into other parts of the world. Throughout history, the United States had come off as a stubborn nation that would take what they wanted at any cost. This was prevalent in both cases of expansion as the Americans risked war and national safety for the sake of gaining land, or even merely for proving a point. During the early years of expansion, the Americans had pushed aside the Native Americans and whoever else inhabited the land they wanted. They believed that the land was rightfully theirs and that every one else was merely squatting on their territory. This idea was continued into the early twentieth century as the Americans looked to the oceans for new territories to their kingdom. This idea is greatly exemplified in document 'E', in which Senator Albert J. Beveridge delivers a speech to Congress, saying that, "...and thanksgiving to Almighty God that He has marked us as His chosen people, henceforth to lead in the regeneration of the world..." In contrary to America's earlier beliefs, however, the race for expansion became more of a global competition than that of controlling the surrounding lands. Other countries were quickly scooping the remaining uncontrolled territories up, and America felt that they needed to stake their clam in imperialism around the world. The cartoon presented in document "A" shows how all the European countries were picking away at the lands still open for taking. In addition to the sense of "catching up" with the other nations around the world. America also felt that they were more powerful than ever, with the addition of an improving navy, turning their attention to the seas for conquer. During the earlier attempts of expansion, America had virtually no navy, which made oversea conquest out of their reach, leaving them only the surrounding areas for taking. Expansionism in the late 19th/ Early 20th century :: American America History Expansionism in the late 19th/ Early 20th century Expansionism in America during the late nineteenth and early twentieth century shared many similarities and differences to that of previous American expansionist ideals. In both cases of American expansionism, the Americans believed that we must expand our borders in order to keep the country running upright. Also, the Americans believed that the United States was the strongest of nations, and that they could take any land they pleased. This is shown in the "manifest destiny" of the 1840's and the "Darwinism" of the late 1800's and early 1900's. Apart from the similarities, there were also several differences that included the American attempt to stretch their empire across the seas and into other parts of the world. Throughout history, the United States had come off as a stubborn nation that would take what they wanted at any cost. This was prevalent in both cases of expansion as the Americans risked war and national safety for the sake of gaining land, or even merely for proving a point. During the early years of expansion, the Americans had pushed aside the Native Americans and whoever else inhabited the land they wanted. They believed that the land was rightfully theirs and that every one else was merely squatting on their territory. This idea was continued into the early twentieth century as the Americans looked to the oceans for new territories to their kingdom. This idea is greatly exemplified in document 'E', in which Senator Albert J. Beveridge delivers a speech to Congress, saying that, "...and thanksgiving to Almighty God that He has marked us as His chosen people, henceforth to lead in the regeneration of the world..." In contrary to America's earlier beliefs, however, the race for expansion became more of a global competition than that of controlling the surrounding lands. Other countries were quickly scooping the remaining uncontrolled territories up, and America felt that they needed to stake their clam in imperialism around the world. The cartoon presented in document "A" shows how all the European countries were picking away at the lands still open for taking. In addition to the sense of "catching up" with the other nations around the world. America also felt that they were more powerful than ever, with the addition of an improving navy, turning their attention to the seas for conquer. During the earlier attempts of expansion, America had virtually no navy, which made oversea conquest out of their reach, leaving them only the surrounding areas for taking.

Friday, July 19, 2019

Computer Piracy in The Music Industry Essay -- mp3 file sharing music

Computer Piracy (The Music Industry) The music industry has had problems with computer piracy for many years now. There have been many programs devoted to giving out free music. Many of these programs are well know, but still very hard to stop. Napster, Kazaa, and the newest program, myTunes Redux are the most popular programs for music sharing. This essay will explain all about these main programs which allow free music to be shared all over the world. File-sharing became big right around the time the Napster file-sharing program came out. Napster is an online service which was invented by an 18-year-old college student that allows a user to see song files residing on the hard drives of other users, and to download copies of any of those songs. (DLC.org) Napster started off at a slow pace, becoming popular at colleges and then it just exploded. Everyone was using this program within a year of its creation. (DLC.org) However, it eventually got busted and the idea of free music was shutdown, or so the music industry thought. Napster continues to be around today, but with a legal persona. After Napster was told to stop there illegal program there were many other programs in the making. Programs even more advanced then Napster. The next program to come along which caused a big stir was a program known as Kazaa. Kazaa took file sharing to the next level by also allowing movie and picture files to be shared rather than just music files. The Kazaa protocol is the brainchild of the Scandinavians Niklas Zennstrà ¶m and Janus Friis and was introduced in March 2001 by their Dutch company Consumer Empowerment. (Wikipedia.org) Like the creators of Napster, Kazaa's owners have been taken to court by m... ...l and is the biggest file sharing program since Napster and Kazaa. There will most likely be a final resolution to this new program by next year. Basically, file sharing programs will always be around. They even are able to avoid law suits by explaining that it is the user who is breaking the law. The world of the music industry needs to understand that there is nothing they can do to stop it. All they can do is try to find ways to work around it. Besides, if someone really enjoys a band, they would go out and support them by buying their cd. In the end, file sharing is part of the world around us and will remain here for many years to come. Works Cited http://www.dlc.org/print.cfm?contentid=646 http://en.wikipedia.org/wiki/Kazaa http://news.com.com/MyTunes+returns+for+iTunes+song+sharing/2100-1027_3- 5349272.html

Thursday, July 18, 2019

Tension in Arthur Miller’s A View From The Bridge :: A View from the Bridge Arthur Miller Essays

Tension in Arthur Miller’s A View From The Bridge The whole of this play involves symbolism, on many different levels. The end scene, in which Eddie takes his own life with his own knife, is symbolic of the self-destructive nature that led to such an ending. As Arthur Miller wished to write 'a modern Greek tragedy ´ it is likely that the symbolism of the dagger is Eddie’s sexuality, which drove him to his drastic actions and eventually death. During the confrontation earlier in the play Marco raised a chair like a weapon, symbolic of the fight yet to come. Rudolpho danced with Catherine when she had previously been attending to Eddie, symbolic of him taking her from Eddie’s life. Therefore it seems natural to reason that Miller intended the title of the play to have some significance other than the geography of the location. The most obvious interpretation is of the audience sharing with Alfieri an unbiased overview of the unfolding of events. It is like being able to see from a bridge over a river, our vision uncluttered by opinions as it would be by the side of the river, or perhaps even as part of the river. The spray and swirling of currents of a river could represent the uncertain nature of life that clouds our perceptions and the flow of water the rush of emotions that carry us from birth to death. Though, even Alfieri is not completely removed from the happenings of the play, he takes an active part in the play as well as providing the 'chorus ´ character of the Greek format that Miller used. He is part of the American culture, but also part of the Italian culture, he also knew the family "I had represented his father in an accident case some years before, and I was acquainted with the family in a casual way." Perhaps this is why he is able to give a balanced opinion and to counsel Eddie (though his advice is unheeded). On the bridge we have time to form opinions, to judge other people, to 'settle for half ´. It was his American audience that Miller addressed through Alfieri: "Most of the time now we settle for half and I like it better. But the truth is holy, and even as I know how wrong he was and his death useless, I tremble for, I confess that something perversely pure calls to me from his memory--not purely good, but himself, purely, for he allowed himself to be wholly known and for that I think I will love him more than all my sensible clients." This dilutes the feeling of superiority and detachment that we are

The first Olympic Games

The year is 776BC, and in Athens the first Olympic Games are about to start, the festivities have begun with a feast and sacrifices for the gods. The Olympic Spirit was a key part of their society. It was the one-time cultures from all of Greece could come together and celebrate, compete and enjoy. In the past few weeks we have been discussing the pros and cons of different issues and today it's the tur of Olympics. Approximately 2000 years later, what has changed, not much? But this Olympic spirit is ingrained within the Games, the international community spirit along with the best athletes coming together and competing in one of the most prestigious sporting competition in the world. I'd like to give you three reasons to explain why and Why the games will benefit Britain Firstly because of urban regeneration; this has been put at the heart of the London bid, and is a massive benefit to hosting the Olympic Games; there is the opportunity to redevelop areas that are dilapidated and have physical disorders. Although many locations in and around London will be used for Olympic Games the core location for most of the events will be the 500-acre Olympic Park in the Lower Lea Valley in East London, Which stretches over 5 boroughs: namely Tower Hamlets, Hackney, Camden, Greenwich and Stratford. 3 years ago Lower Lea Valley, was literally a dump site, with muggings at an all time high, knife crimes were going up and up. And you know why? Because no one cared about the place, it was considered to be a dirty, dangerous and dilapidated. And know gentlemen, due to the Olympic Committee's regeneration programme, the streets are clean, the alleys are well light The most important venue of the 2012 has been described as an architect's dream. Planned and already in building the 500 acre park promises an excellent site for sporting activities, with over 9 competition events, and is claimed to be the biggest sports site in Europe for nearly 150 years. Outside of the new Olympic Park, which will principally host indoor sports and track and athletic events, all of England will join in as hosts. However it is not just London that is going to benefit. Throughout the countries there will be facilities available. Already the Olympic Committee, has set up brilliant badminton centers in Birmingham, superb swimming pools in Swansea and even mountain biking in Manchester! However to gain the most from the Olympics we need to maximize the legacy effect. Currently the plan is to sell the Olympic stadium to West Ham Football Club, so that they can keep the sporting spirit alive. The legacy effect is in essence the only thing that will keep allow us to maintain the investment of hosting the Olympic Games. Britain, has the highest number of sports fans in the world, we have a pride in our sport, when we hear our national anthem at any event our hearts swell with pride. Recently in the last Commonwealth Games over a thousand British supporters flew out to India to support Team GB. We are proud to be British, Londoner, but the 2012 Olympics is not just about London. It's about team GB, it's about national pride, it's about an amazing, historical event taking place on our doorstep, it's about getting excited and involved, and it's about making sure that we maximise the legacy and the investment. As Lord Coe said â€Å"The Games will inspire the nation and give us the ability to showcase all that is great about Britain.†

Wednesday, July 17, 2019

How to Adjust a Trail Balance Essay

A psychometric test equilibrium is created by companies at the end of an write up period. It contains a list of all tales within an studying system that have balances. Companies separate the bankers bills into dissimilar categories, which include assets, liabilities, equities, tax revenues and set downs. The accounts ar listed in order, rise with assets, and to each one includes a balance that is each a debit entering or credit. summation and expense accounts have debit balances, eon the other types have credit balances. Adjusting entries are do to certain accounts to bring their balances up to date. After adjusting entries are make, the trial balance is updated to an adjusted trial balance.Instructions1 Create a trial balance. exploitation the companys general ledger, murder all accounts and balances onto a 10-column worksheet. Each account name is listed first, followed by the balance in each. The first two columns of the worksheet are designated for the trial balance. The occurs are separated by debits and credits. primitive each column verifying that the amounts are equal.2 Determine what adjusting entries are needed. Adjusting entries typically are used for two contrary types of activities collection and deferrals. Accruals are entries used to magnetic disk a revenue or expense that has occurred but has non been stick on yet. Deferrals tie in to entries that have been do previously, but the amount of the entry mustiness be change integrity between two or more than periods.3 Adjust for accumulation of expenses. some(prenominal) common adjusting entries occur due to the accrual of expenses. According to Generally Accepted method of accounting Principles (GAAP), all expenses and revenues are to be save in the period in which they occur. For example, you must record arouse expense for enliven accrued on a job loan during the current period. To do this, a debit is posted to occupy outgo and a credit to Interest Payable. Interest Payable is a liability account that represents interest that is accrued but is not paid yet.4 Adjust for accrual of revenues. Entries must also be made to update the amount of revenue clear for a period. For example, you must record interest earned on a peak during the period it was earned, even though it was not received. To do this, a credit is made to Interest Receivable and a debit to Interest Revenue.5 Record adjustments for deferred expenses. A deferred expense entry is used when a company records a transaction in the past that must be updated now. For example, if an annual insurance policy was purchased and paid for, every(prenominal) month a portion of that prepay insurance entry must be expensed out. The amount initially would be placed in an asset account called pay Insurance. Every month after a month of insurance is used, an adjusting entry is made by debiting Insurance Expense and crediting prepay Insurance.6 Record any deferred revenues. This entry occ urs when money was received and posted to an honorary Revenue account prior to it being earned. For example, if your company provides a service to some other company and the company prepays for the service for a year, an entry is made. The amount was initially posted in a liability account called unearned revenue. At the end of each month, after a portion of the revenue is earned, an adjusting entry is made by debiting the unearned Revenue account and crediting the Revenue account.