The UK Chocolate Market Example For Free - Free Essay Example

1) It is said that life without chocolate is like a beach without water (Christou, 2009). The UK Chocolate market is the largest within the European Union (30 percent of the EU market) with British citizens consuming more chocolate than any other EU nation (Barnett, 2006). Within the UK adults are the primary consumers eating  £3.5 billion a year compared to children who consume  £390 million a year, with the over 55s the highest consumers of all adults (Scott-Thomas, 2009) Twenty-one per cent of the total chocolate and confectionery sold in Britain is consumed by people above the age of 55, who spend on average  £700 yearly (Datamonitor, 2005). Within the UK the main manufacturers are as follows: Chocolate manufacturers by sales and share (Mintel, 2009) 2009 2007 2005 % change  £m %  £m %  £m % 2005-07 1 Cadbury Trebor Basset 1189 35.3 1101 34.9 1146 34 3.8 2 Masterfoods (Mars) 1010 30 953 30.2 914 27 10.5 3 NestlÃÆ' © 494 14.7 470 14.9 672 20 -26.6 4 Ferrero 134 4 126 4 118 4 13.2 5 Kraft Foods 61 1.8 63 2 141 4 -56.7 Own-label 217 6.5 189 6 124 4 75.3 Others 260 7.7 252 8 245 7 6.2 Total 3365 100 3154 100 3360 100 0.1 The current market can be broken down into the following segments: Boxed; chocolate assortment composing of a selection of high-added-value individual units (Booth, 1990) Countlines; chocolate-covered bars with an individual centre which can be eaten with one hand, so called named because these items are sold by number rather than weight. Moulded Bars ; regular bars of chocolate with or without inclusions i.e. nuts or filled centres i.e. soft caramels Seasonal Chocolate : chocolate confectionary produced for Easter through eggs and Christmas in gift boxes and miniatures Straightlines ; small items which are identical and eaten as casual snacks on the move i.e. Cadburys chocolate buttons Other Chocolate Confectionary/ Assortments; other The below table suggests that the most revenue generating segment using recent data is countlines @ 2244.44 à ¢Ã¢â‚¬Å¡Ã‚ ¬millions. UK Chocolate Market Value (Euro m), 2004- 2008 Segment 2004 2005 2006 2007 2008 Boxed 1332.6 1350.2 1367.6 1385 1400 Countlines 2152.3 2176.4 2200.6 2224.6 2244.4 Moulded Bars 982.3 996.3 1010.3 1024.2 1036.3 Other Choc Confectionary 18.1 18.1 18 17.9 17.7 Seasonal chocolate 885.2 899.5 913.8 928.1 940.8 Straightlines 732.9 743 753.1 763.4 772.1 Total 6103.4 6183.5 6263.4 6343.2 6411.3 (Source: Business Insights; Chocolate Confectionery Industry Insights, 2008) Additionally within these segments the following brands are present: Chocolate confectionery brands by sales and share (Mintel, 2009) 2009 2007 2005 % change  £m %  £m %  £m % 2005-07 Cadbury Dairy Milk 345 10.3 318 10.1 275 8.2 25.4 Galaxy 146 4.3 138 4.4 129 3.8 13.3 Mars 99 2.9 97 3.1 104 3.1 -4.7 Kit Kat 80 2.4 70 2.2 83 2.5 -3.3 Flake 77 2.3 70 2.2 49 1.5 57.2 Aero 67 2 64 2 56 1.7 18.4 Snickers 52 1.6 51 1.6 57 1.7 -8.1 Milky Bar 52 1.6 50 1.6 60 1.8 -13.2 Others 2040 60.6 1921 61.1 2222 66.1 -8.2 Own-label 224 6.7 193 6.1 162 4.8 38.2 Total 3365 100 3154 100 3360 100 0.1 Market Trends: Seasonality: The chocolate industry is highly seasonal where peak seasons of Easter and Christmas observe a sharp increase in sales. Therefore if externalities affect these periods it can be assumed that performance will be severely curtailed. The recent recession over the Christmas period impaired consumer spending therefore to mitigate the loss of sales it is essential to maximise them over the Easter period 2010. Failure of new products Numerous new product launches have failed over the past few years where many companies have adapted the strategy of re-launching old favourites to leverage on their brand equity and consumer recognition. Barriers to Entry The chocolate industry is synonymous with a number of large firms (Mars, Nestle and Cadbury) dominating the market, enjoying a well established history and therefore high brand loyalty. Consequently barriers to entry are high for existing incumbents and new entrants. Increasing Cost of Raw Products As cost of raw products rise such as cocoa, chocolate manufacturers are shifting their attention away from marketing strategies and instead focusing on the input processes of chocolate making as opposed to the output. Potential Partnerships Given a saturated market and a continuous increase of raw material prices, to remain competitive and keep costs down, creation of partnerships are potential business propositions for manufacturers. Growth of luxury segment of market Luxury dark chocolate brands have entered the market in (Booth, 2000) due to the advocates of healthy eating and the anti-oxidant benefits of dark chocolate. Targeting the grey pound with a larger disposable income the luxury segment is increasing in market share presently. 2. The highly competitive UK chocolate confectionary market has suffered a hit during the 2008/9 recession where volume sales have decreased by 2.6 percent (Nielsen, 2009) throughout all leading brands. However thi s fall in sales contradicts the trend which has emerged throughout the recession of an observed increase in comfort eating such as chocolate within the affordable segment of the market. Currently the chocolate industry is saturated with increasing pressure from unfavourable economic conditions squeezing profit margins and manufacturers consequently looking for new growth areas. Segmentation targeting and positioning Segment of Chocolate Industry à ¢Ã¢â€š ¬Ã¢â‚¬Å"Countlines Analysis of the industry suggests that the most revenue generating segment belongs to the countlines segment at 2244.44 à ¢Ã¢â‚¬Å¡Ã‚ ¬ million yearly, making this a potential area for diversification for JFL. Consumption of these modern snacks such as Snickers represent a growing sector of the confectionary market as they subscribe well into on-the-go lifestyles which compliment modern society. Easily fitted into handbags, suit pockets and sportswear countlines are convenient snacks in a variety of choices which make them ideal for busy people everywhere. As per the above table and market research competitors brands within this segment are: Mars 49 g @ 40p Twix 58 g @ 45p Mars Snickers 58 g @ 45p Cadbury Dairy Milk 49 g @ 58p Green and Blacks Organic 50g @  £1.25 Positioning à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pocket Money Segment to luxurious treats There is a decline in the pocket money segment of the confectionery market due to increasing health concerns over childrens increasing sugar intake. Market research evidences that its the 11-14 year old segment of children who spend the most on weekly pocket money with expenditures of  £10 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 15 (Youth TGI, 2009). Linking this to the entry strategy for JFL within the chocolate industry and the consumers propensity towards familiar brands and pricing structures; it is recommended that entry into the countlines segment should be positioned within the pocket- money segment. This should be at th e lower end for tweens and the higher end for the over 55s. Another suggestion is that JFL partner with another manufacturer such as Nestle to leverage on brand credibility and reduce start-up costs into the market, especially with increasing raw material prices. The risk of cannibalisation will be mitigated due to product launch into different segments. Consumer Segmentation à ¢Ã¢â€š ¬Ã¢â‚¬Å" Over 55s Given that the over 55s are the biggest consumers of chocolate with a larger disposable income it is recommended therefore that JFL position themselves at the premium end of the pocket money countlines segment. Building on the notion that the health food chocolate market is growing due to its anti-oxidant benefits it is recommended that JFL target the grey pound with a product which offers health benefits (increased anti- oxidants, reduced saturated fats) which is perceived to be of superior quality. Consumer Segmentation Tweens 11-14 Building upon the increasing d isposable income of this segment and the reputable brand image that JFL has built within sugar confectionary it is recommended that JFL target this segment for entry into the market. Offering a product which is half the size of an average chocolate bar: at 25g within the countlines segment this will enable JFL to remain competitive on cost whilst leveraging the Nestle brand. 3. Product description; Over 55s An average sized premium chocolate bar (50g) specifically formulated to contain increased levels of anti-oxidant properties in the form of flavonoids, found in cocoa processed with minimal extraction and reduced milk content. Lines can be either solid chocolate classified as premium milk with added cocoa or individual centres of nut or coconut covered with premium milk with added cocoa. Tweens 11-14 à ¢Ã¢â€š ¬Ã¢â‚¬Å" A mini-bar of 25g formulated with milk chocolate where lines can be either solid milk chocolate or individual centres of toffee, caramel and nuts. Brand image; Over 55s à ¢Ã¢â€š ¬Ã¢â‚¬Å" The branding of premium healthy chocolate to this segment should demonstrate one which will communicate the health benefits of eating chocolate rich in anti-oxidants. The differentiating factor with this brand is the fact that it is milk chocolate with added cocoa, for a premium creamy milk chocolaty taste with all the anti-oxidants of dark chocolate. The reason for this is the baby boomer generation (over 55s) has been evidenced as possessing an extremely sweet tooth, which create preferences towards sweeter milk chocolate rather than bitter dark chocolate. Therefore a bar which can be sold as milk with added benefits of dark will appeal to the psychology of this segment. Tweens 11-14 à ¢Ã¢â€š ¬Ã¢â‚¬Å" The branding of the mini-bars, it is recommended will leverage Nestles brand and associated products such as breakfast cereal (Shredded Wheat, Cheerios, Golden Nuggets, Clusters) beverages (coffee, hot chocolate and Ne squik) and ice-cream. These are items which this segment of the market consume regularly, even on a daily basis, therefore creating this relationship between the new product of mini-bar and household names will re-enforce brand identity. Pricing objectives strategy; Over 55s à ¢Ã¢â€š ¬Ã¢â‚¬Å" The price of this product should reflect its position within the higher end of the pocket money segment of countlines. The average weekly expenditure on chocolate confectionary for the grey pound is  £13.50 per week ( £700 per person annually) with buying behaviour of chocolate in the luxury end of the market a few times a week i.e. Green and Blacks Organic 50g @  £1.25. It is recommended that the price per bar of this product (50g) should be positioned just below the premium price but substantially above the lowest price of counterline competitors bars at 40p. Therefore the price for this product should be pitched at 80p per 50g bar. Tweens 11-14 à ¢Ã¢â€š ¬Ã¢â‚¬Å" The average weekly expenditure within the pocket money segment is at the lowest range  £10 min  £15 maximum ( £520 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 780 per person annually) with buying behaviour at the lowest end of the market with daily purchases of chocolate. It is recommended that the price per mini- bar of this product (50g) should be positioned just below the lowest price of counterline competitors bars at 40p. Therefore the price for this product should be pitched at 30p per 25g bar. Retailing and distribution objectives and strategies; Over 55s à ¢Ã¢â€š ¬Ã¢â‚¬Å" Distribution channels for chocolate are wide, with chocolate availability the highest it have ever been, from small retailers to mass-market outlets. To maximise product launch it is recommended leveraging on current trends such as increasing internet usage to distribute the product. The advantages of this distribution channel are that it is cost effective, can penetrate a wide market qu ickly and once set-up is easy to maintain. For this segment who are becoming more technology savvy and have availability to the net this distribution channel will be successful. Tweens 11-14 à ¢Ã¢â€š ¬Ã¢â‚¬Å" Distribution for this segment follows the above, and builds on existing channels of all sizes of retailers to mass-market outlets. Given the proposed partnership with Nestle and their grocery products such as breakfast cereal and beverages, it is recommended that using coffee shops, supermarkets and ice-cream outlets will increase sales of the mini-bar. Additionally the internet for this segment is a must given the trend towards online purchases. Integrated marketing communications objectives strategies; Over 55s For this segment the IMC strategy will encompass promotional strategies which will use venues such as golf clubs, day centres, community leisure centres, gymnasiums and supermarkets to launch the product. The promotional aspect should encompass EMarke ting linked to offers, which when advertised at the above mentioned outlets customers will receive a specified discount if they print out a voucher online which is redeemable. Tweens 11-14- It is recommended using an IMC strategy which can be integrated into Nestles existing marketing plan so as to 1) drive down promotional costs 2) leverage existing expertise within Nestle and 3) build on existing marketing strategies. Extra consideration will be taken to ensure that cannibalisation does not occur through alignment of segmentation against current Nestle chocolate. EMarketing will be used as above for promotion using the same redeemable voucher offer. Evaluation and control; To see whether your product launch has been successful it is recommended that JFL implement a metric which enables accurate measurement of sales within both lines. As the predominant form of distribution and promotion is online, converted sales can be measured through CTR (click through rates). Ad ditionally measurement can be through response rates and online users to the JFL website. For control it is recommended allocating one employee per line who has expertise within EMarketing. Bibliography Booth, R (1990) Snack food- An AVI book; Springer Britons are Europes biggest chocolate-lovers; Louise Barnett à ¢Ã¢â€š ¬Ã¢â‚¬Å" 13/04/2006: available at https://www.independent.co.uk/news/uk/this-britain/britons-are-europes-biggest-chocolatelovers-473928.html Brits love of chocolate feeds sales growth; Caroline Scott Thomas à ¢Ã¢â€š ¬Ã¢â‚¬Å" 09/10/2009: available at www.confectionarynews.com Business Insights; Chocolate Confectionery Industry Insights (2008): available at https://www.globalbusinessinsights.com/report.asp?id=rbcg0125 Chocolate Candy Sales Start to Melt; Nielsen- 30/01/09: available at https://blog.nielsen.com/nielsenwire/consumer/chocolate-candy-sales-start-to-melt/ Datamonitor à ¢Ã¢â€š ¬Ã¢â‚¬Å" The home of business information (accessed 04/03/10) à ¢Ã¢â€š ¬Ã¢â‚¬Å" available at https://www.datamonitor.com/ Mintel Reports à ¢Ã¢â€š ¬Ã¢â‚¬Å" Insight, Analysis and Business Intelligence Reports (accessed 04/03/10) available at https://rep orts.mintel.com/ The Grocer The Top Products 2009: Confectionary (chocolate) Peter Christou: available at https://www.thegrocer.co.uk/articles.aspx?page=articlesID=206242 Youth TGI (Target Group Index) (accessed 04/03/10) à ¢Ã¢â€š ¬Ã¢â‚¬Å" available at https://kantarmedia-tgigb.com

Theodore Roosevelt s President Of The United States Essay

Theodore â€Å"Teddy† Roosevelt was the president of the United States during the time of 1901 to 1909. He was vice president during William McKinley’s term. When McKinley was assassinated in 1901 by Leon Czolgosz, Roosevelt had to step up. He was a Republican, but his foundations were more progressive. This plays a part in why he did not get the Republican nomination in the year 1912. He lost the nomination to his handpicked successor Taft, who had run as president in the previous term (1909-1913). When he did not get the nomination, Roosevelt decided to run as a third party which he called the bull moose party. By doing this, it splits the Republican vote between Taft and Roosevelt. This has a large effect on the election, causing the Democrat Woodrow Wilson to become president. Woodrow Wilson was president from 1913 to 1921 with World War I happening in 1914. Wilson declared neutrality. Because of this, some people ask, â€Å"What if Theodore Roosevelt has been pres ident during World War I?† In the article, â€Å"The Election of Theodore Roosevelt, 1912† by John Lukacs, he writes about an alternate universe of sorts where Roosevelt wins the Republican nomination and the presidential election of 1912. In this report, the following questions will be answered: Was Roosevelt a productive president? How do Roosevelt and Taft compare and contrast, as well as Roosevelt and Wilson? Would Roosevelt be an efficient president if he won the 1912 election? My thoughts are weaved throughout theShow MoreRelatedTheodore Roosevelt s President Of The United States967 Words   |  4 PagesTheodore Roosevelt became president after president McKinley was assassinated. Roosevelt was the 26th president of the United States from 1901-1909. Theodore Roosevelt was the youngest United States president in history. 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Known for his anti-monopoly policies and ecological conservationism, Roosevelt won the Nobel Peace Prize for his part in ending the Russo-Japanese War. He died in New York on January 6, 1919. Theodore Roosevelt Jr. was born on OctoberRead MoreThe Presidency Of The United States1401 Words   |  6 Pagesnineteenth century presidents, such as Abraham Lincoln, wielded great power and significantly influenced the future of the United States, many were really just caretakers eclipsed in prominence by various industrialists and robber barons. The modern American presidency was actually the creation of Theodore and Franklin Roosevelt who by different means expanded and strengthened the office of the President of the United States. The Roosevelt family revolutionized how the United States operated and functioned

The Arbitration and Conciliation Act - Free Essay Example

Sample details Pages: 4 Words: 1328 Downloads: 4 Date added: 2017/06/26 Category Law Essay Type Review Topics: Act Essay Economy Essay Did you like this example? Nigeria is witnessing probably her biggest growth commercially. Nigeria is the most populous nation in Africa, its population exceeding over 150 million people. The economy of this huge country is twice the economy of many African countries. Don’t waste time! Our writers will create an original "The Arbitration and Conciliation Act" essay for you Create order In the West Africa region, Nigeriaà ¢Ã¢â€š ¬Ã¢â€ž ¢s economy is about the size of all the member states put together. Nigeria has become Africaà ¢Ã¢â€š ¬Ã¢â€ž ¢s largest and most commercialized business hub. The size of the economy coupled with various commercial, business and investment activities both domestically and internationally in various sectors of the economy which includes International commercial Trade shows the level and size of economic activities in Nigeria. These busy sectors of the Nigerian Economy are constantly involved in International Trade and Commercial transactions. These transactions results in negotiations, drafting and interpretation of international contracts and commercial agreements between bodies that form international entities. These various sectors are involved in international trade and commercial transactions which results in negotiation and drafting of international contracts and commercial agreements. These sectors in the economy by nature a re mostly contractual and inevitably conflicts arise between contractual parties. The diversity of the parties to international commercial relation is reflected in their conflicting goals and point of views, making disputes almost inevitableà ¢Ã¢â€š ¬Ã‚  [1] Many of the sectors in the economy faces obstacle while conducting their business. Some of these obstacle are unforeseen for example changes in government policies might alter a conduct of business or a contractual term between business conductors, inflation might inflate lack of performance by the parties etc. willing or unwillingly parties breach of the terms of commercial agreements which eventually leads to disputes between the parties. Parties look for ways to solve their dispute. Majority of these businesses prefer to resolve their disputes through alternative dispute resolution mechanisms, and arbitration is often the dispute resolution mechanism of choice for these parties. 5.2. Legal framework The Arbitration and concillation act is the legal mechanism for modern commercial arbitration and alternative dispute resolution in Nigeria. The ACA is the primary legislation governing the enforcement of arbitration agreements in Nigeria. The act, known as the ACA, governs both domestic and international arbitration proceedings with separate provisions for each. The First Schedule to the ACA contains arbitral rules that govern the procedure of arbitration proceedings. Whereas these rules are binding and must be applied in domestic arbitrations, they only apply by default to international arbitrations, where parties to an arbitration agreement have not expressly agreed a different set of rules such as the ICC, LCIA or UNCITRAL.[2] Nigeria being a federation, each of its 36 component states has the liberty to enact its own arbitral law to deal with contractual disputes. In Nigeria, both state and federal laws regulate arbitration. However, the federal Arbitration and Conciliation Act Cap A18, Laws of the Federation of Nigeria 2004 applies throughout Nigeria to both domestic and international arbitration, and its provisions prevail over any state laws to the extent of any inconsistency. The ACA consists mainly of the provisions of the UNCITRAL Model Law. 5.2.1.Arbitration under ACA Part 1 of the ACA deals with arbitration which comprises of section 1 to 36. The section deals with arbitration in general, including Arbitration Agreement, Composition and Jurisdiction of Arbitral Tribunals, Challenge to the Appointment of Arbitrator(s), Conduct of Arbitral Proceedings, Recourse against Awards and Recognition and Enforcement of Awards. The applicable Arbitration Rules is flexible under ACA. Parties are at liberty to agree in writing on the applicable rules. Under the ACA parties to an international commercial contract, in solving their dispute, in a case it arises, shall write an application to the courts for arbitration. Arbitration shall be refferd to in accordance with the ACA rules, or any other international arbitration rules accepted by the parties. The basic legal requirement of an arbitration agreement under this law is that an arbitration agreement must be in writing or must be contained in a written document signed by the parties (section1 of ACA). Idigbe and yamah noted Section 1 presupposes that arbitration must be consensual and indicates that an arbitration agreement may be either an express clause in a contract whereby parties agree to refer future disputes to arbitration or in a separate document (Submission Agreement) whereby parties agree to submit their existing dispute to arbitration. An arbitration agreement may also be inferred from written correspondence or pleadings exchanged between parties.[3] The following additional legal requirements for a valid arbitration agreement can be seen in the provisions of the ACA: The arbitration agreement must be in respect of a dispute capable of settlement by arbitration under the laws of Nigeria. Section 48(b)(i) and 52(b)(i) of the ACA. The parties to the arbitration agreement must have legal capacity under the law applicable to them. Section 48(a)(i) and Section 52(2)(a)(i) of the ACA.[4] The arbitration agreement must be valid under the law to which the p arties have subjected it or under the laws of Nigeria. In other words, the agreement must be operative, capable of being performed and enforceable against the parties. Section 48(a)(ii) and 52(a)(ii) of the ACA.[5] 5.3. Enforcement and Recognition of New York convention/Foreign Awards in Nigeria The New York convention was adopted by the united nation conference in 1958 and entered into force in 1959. The convention expect countries parties to the convention, to recognize arbitration between private entities and aslo public entities, and enforce arbitral awards. The convention also requires countries to enforce and recognize awards made in foregn contracting states. The new york convention is regarded as the main instrument for international arbitration. Without international standards to govern enforcement, parties neither had a guarantee that the domestic courts would enforce their awards nor that the courts would treat foreign and domestic awards equally. Buruma elaborates à ¢Ã¢â€š ¬Ã…“For instance, the Netherlands is part of the European Union, on the basis of which a Dutch judgment can be enforced in 27 European countries. Enforcing a Dutch judgment in any other country will be much more difficult, time consuming and costly. An arbitration award, rendered in the Netherlands, however, can be enforced in over 140 countries, under the provisions of international treaties such as the New York Convention of 1958 to which the Netherlands is a party.[6] Nigeria is a contracting state to the New York Convention, having acceded in 1970. The New York Convention was incorporated and domesticated into Nigerian Laws by virtue of Section 54(1) of the ACA. It constitutes the Second Schedule of the Act and has been applicable in Nigeria since 14th March, 1988. Section 54 of the ACA. Section 54 imposes a qualification that, that state that, in order to sought any recognition and enforcement, the award rendered must been made in the territoty of a country that is party to the New York Convention and have resolved a difference arising from a contractual relationship. It is also relevant to state that even though the Convention was not adopted before 1988 and the country enacted no law relating to international commercial arbitration, a foreign arbitral award in an international commercial arbitration made outside the country could be enforced in Nigeria by the combined effect of sections 2(1) and 4(2) of the Foreign Judgment (Reciprocal Enforcement) Act, Laws of the Federation of Nigeria 1960, provide amongst other things, it was registered in the High Court in this country[7] Where an award was not made in a New York Convention state, a viable option is to seek the enforcement of the award of the award as a foreign judgment under the Foreign Judgment (Reciprocal Enforcement) Act. The development and of a harmonized regime for [1] AMAZU, A. ASOUZU, international commercial arbitration and African states, Cambridge university press, Cambridge, 2001, p.1. [2] Arbitration and conciliation act, laws of the federation of Nigeria. [3] ANTHONY, IDIGBE, OMONE FOY, YAMAH, international arbitration: Nigeria, ICLG, 2010, p.1. [4] Arbitration and conciliation act, laws of the federation of Nigeria. [5] Arbitration and conciliation act, laws of the federation of Nigeria. [6] HOUTHOFF, BURUMA, à ¢Ã¢â€š ¬Ã…“international commercial arbitration: an introductionà ¢Ã¢â€š ¬Ã‚ , in house counsel practical guide, 2010, p.14. [7] EPHRAIM, AKPATA, the Nigerian arbitration law in focus, west African book publisher, 1997, p.32.

William Blake s Song Of Innocence And Song - 985 Words

Question 1: Romantic irony is a literary work that expresses the authors freedom from the limits they are given, this irony is often self-mockery involving playful or critical attitudes toward the conventions and norms of the time period. The writer I believe shows this type of irony is William Blake. Blake wrote Song of Innocence and Song of Experience, each of these writing expresses romantic irony. Blake uses simplistic language and rhyming couplets to express his straightforwardness with his expression of the conventions. Both pieces dramatize religion, government, and social arrangement. Chimney Sweeper from Song of Innocence is an example by noticing that there is a young work force, where these children need to be small in order to fit down the chimney and are sold by their families. There crying of â€Å"weep, weep† is a sound device of romantic irony, Song of Experience, The Chimney Sweeper also talks about the â€Å"notes of woe†. Along with social class of these little children working this dangerous job in order to sustain some sort of income since they were of the lower class. Religion is being called upon with the character Tom Dacre, a new member of the sweepers. In lines thirteen and fourteen, â€Å"And by came an Angel who has a bright key, and he open’d the coffins set them all free† this emphasizing that if you do your work that is given to you then you will be sent to heaven and be rewarded. Blake was anti-Christianity so he was going against this norm of religionShow MoreRelatedWilliam Blake s Songs Of Innocence And Exper ience1268 Words   |  6 PagesWilliam Blake’s Songs of Innocence and Experience, printed in 1794, â€Å"represents the world as it is envisioned by what he calls ‘two contrary states of the human soul’† (Greenblatt, 1452). This collection of poetry is accompanied by pictures, which create a mutually reliant relationship that allows for complete understanding of Blake’s works. â€Å"To read a Blake poem without the pictures is to miss something important: that relationship is an aspect of the poem’s argument† (1452). Overall, Blake’s worksRead MoreWilliam Blake Had A Strict Standard On How His Poems Should1431 Words   |  6 Pages William Blake had a strict standard on how his poems should appear. In his poems, he was not very concerned with grammar or spelling, even though he was writing in a time much after the official English language had been created. Much of his spellings are very old-fashioned to us and at times can sound very awkward. Even his readers in his time found that the wording and spelling of phrases and words was quaint. William Blake also used forms of punctuation that were not considered to be standardRead MoreThe Romantic Era1008 Words   |  5 Pagesoriginality. The Romantic era was more open to mythic, mystic and spirituality than the enlightenment era had ever been. William Blake was a romantic poet. Romanticism was a movement, which was marked primarily by its rejection of the enlightenment ideologies and scientific methods, as well as its emphasis on the natural world, emotions, artistry and the personal expression. Growing up Blake`s childhood was dominated by spiritual visi ons which influenced his works and personal life. As a little boy he saidRead MoreWilliam Blake s Innocence And Experience Analysis Essay1529 Words   |  7 PagesIsha Fidai Amber Drown English 2323 14 September 2016 William Blake s Innocence and Experience Analysis The Romantic Era was a movement in literature that began in the late seventeenth century throughout the eighteenth century that was mainly influenced by the natural world and idealism. Romanticism was predominantly focused on emotion and freedom emphasizing individualism. Formed as an uprising against neoclassicism, romanticism was more abstract, focusing on feelings and imaginations, insteadRead MoreThe Chimney Sweepers By William Blake862 Words   |  4 Pages The Chimney Sweepers William Blake has written two poems with the same title of Chimney Sweeper, however each poem was written to portray a different perspective of similar situations. The poem Chimney Sweep (Songs of Experience) is written in a bleaker scope compared to Chimney Sweep (Songs of Innocence) which happens to be much more optimistic.Willaim Blake had written these stories as foils of one another and which has helped readers compare and contrast the messages that the poems are tryingRead MoreThe Other Side Of Holy Friday1536 Words   |  7 PagesThe Other Side of Holy Thursday William Blake was a nineteenth century author and creative individual who is considered a huge figure of the Romantic Age. His writings have influenced many writers and artists through the ages, and he has been deemed both a serious author and a creative thinker. One William Blake s works are â€Å"Holy Thursday from Songs of Innocence† and â€Å"Holy Thursday from Songs of Experience.† These two poems by Blake are simple examples of how deep and interesting poetryRead MoreWilliam Blake For this paper I choose to do a study of William Blake. I choose William Blake800 Words   |  4 PagesWilliam Blake For this paper I choose to do a study of William Blake. I choose William Blake because I really liked some of his poems and he is considered one of the most renowned poets in English literature history. He liked to write poems that could be understood by the everyday man, because most of his poem were about the everyday man, but he refused to sacrifice his visions in order to become popular. His work combines a variety of writing styles, he is an artist, a lyric poet and a visionaryRead MoreThe Human Abstract Essay1196 Words   |  5 Pagesthe poem by examining its various manifestations in Blakes manuscripts, reading it against A Divine Image, a poem w hich was never finally published by Blake, or comparing it to its Innocence counterpart, The Divine Image. Most critics seem to agree that The Human Abstract represents a philosophical turning point in The Songs of Innocence and of Expe rience, and in Blakes work as a whole. In 1924, Joseph H. Wicksteed observes that this difficult poem, originally called The human ImageRead MoreWilliam Blake s The Chimney1713 Words   |  7 PagesThe Pre-Romantic poet William Blake grew up in a world that was undergoing dramatic changes. With the Industrial Revolution in the eighteenth century, child labor became a common practice throughout Britain. The children were oppressed and had a diminutive existence and were forced to work long hours in the factories, mills, coal mines and chimneys, in dangerous and inhumane conditions. The chimneys were often only seven inches wide and only a child was small enough to fit inside and brush cleanRead MoreWhitman And Blake Vs. Blake889 Words   |  4 PagesWhitman and Blake both use animals to symbolize humankind’s experience of Nature The theme of the work is â€Å"Whitman and Blake both use animals to symbolize humankind’s experience of Nature†. To begin with I’d like to tell some information about Whitman and Blake’s life and work. Walt Whitman was an American poet, publicist and reformer of the American poetry. Whitman was the singer of the world democracy†, positive sciences, love and the association without social borders. He was also an innovator

Organ, Eye, And Tissue Donation And Transplantation

â€Å"Organ, eye, and tissue donation and transplantation provide a second chance at life for thousands of people each year. You have the opportunity to be one of the individuals who make these miracles happen† (Transplantation). But, what about the fine print? We are accustom to hearing tv ads and marketing analysts expose organ donation on it’s postitivity, yet we rarely hear the cons. Are we not subjected to hear the truth, in its totality. Or, should we succumb to the thought of the good deed we wish to fulfill when we are dead and gone? Let’s be honest, transplantation of human body parts is quite expensive. Therefore, many individuals who donate often think of the person who can’t afford and offer to give help, when they no longer need it. But, is it poor Sally or rich Jessica, who get’s the first dibs on the heart transplant? That remains the question. Have you ever thought about becoming an organ donor? If so, the process is quite simple. You might find yourself renewing your license and checking a small box which would stamp a red heart on your license, so everyone knows that you’re a donor. But, something so serious as organ donation shouldn’t be that simple. In fact, it should be a process where someone explains all the risk as well as the positives in making their final decision. Here, you have three methods of becoming an organ donor, you can mail in enrollment forms, register online, and as stated prior check a box to display approval on your license at theShow MoreRelatedInformative Speech Organ Donation and Transplant Essay1042 Words   |  5 Pageshours someone dies waiting for an organ transplant. 18 people will die each day waiting for an organ. One organ donor can save up to 8 lives. . THE NEED IS REAL In Jan 2006 I began to lose my eyesight. A year later I became a candidate for cornea tissue transplant. I am a cornea tissue transplant recipient. As a result I felt is necessary to inform you about the history and facts on organ donation and transplantation. C. Audience Adaptation – Organ transplantation represents a unique partnershipRead MoreEssay on Outline for Organ Donation Speech1009 Words   |  5 PagesName: ashley singer Speech Type: Persuasive Organ Donation Organization Type: Comparative Advantages Pattern Attention Getter Type: Story, Quotation, or Poem Conclusion Type: Summary Goal/Purpose persuade my audience to give the gift of life and become organ donors. Introduction I. I have always decided i wanted to dedicate my organs to others once i have oassed but it was not until January of this year i learned the true value behind organ donation. II. Last January my brother was pronouncedRead MoreOrgan Donation Research Paper1018 Words   |  5 PagesWanted Dead or Alive: Organ Donor   Ã‚  Ã‚  Organ donation is something people don’t know enough about; therefore, they chose not to donate. The mistrust of the medical profession has dissuaded, and led, many people to the conclusion that organ donation dead or alive is not for them, but are they right? Is the media and/ or other outlets robbing innocent people of a second chance at life? Do you know what it means to be an organ donor? What it truly means to give someone a part of you? Most people don’tRead MoreImportance Of Organ Donation Essay1660 Words   |  7 PagesThe Importance of Organ Donation While researching about organ donation, many articles brought forth the fact of how important organ donation is. This topic, however, is a big controversy among many people, especially families. Several articles, magazines, and previous research articles all share what organ donation really is and why it is important. By being a donor, you can save many lives in the end. My goal for this paper is to bring forth the importance of organ donation. Reasons to why itRead MoreSecond Chance: Donor Donation Essay790 Words   |  4 Pages Organ donation has been a part of this world since the beginning of time, many tales have been told that body parts were taken from one person or animal and was put into another body (Organ Tissue Transplants). The first half of the twentieth century, doctors placed animal organs into human beings (Organ and Tissue Transplants). It wasn’t until doctors in Russia by the name of Dr. U. Voronoy, in the year of 1936, performed the first human-to-human kidney transplant (Organ Tissue Trans)Read MorePersuasive Speech On Organ Donation1150 Words   |  5 Pagesshortage of donated organs.† (Brazier) Due to the shortage of organs, this causes many people to go to extreme measures to save a loved one. Maybe even to the point of doing something illegal. The more we help promote and contribute to organ donation, the more lives we can save. There is a new name added to the list every 10 minutes while around 20 people die a day waiting for an organ. Organ donation is the process of surgically removing an organ or tissue from one person (the organ donor) and placingRead MoreBenefits Of A Transplant Or A Kidney Transplant1646 Words   |  7 Pagesreceives the news that you’re the only applicable person because of blood type, all eyes are on you. What would you do? Would you give or keep? Savings lives can be something that is dreaded or heroic. In fact, each day, an average of 79 people receive organ transplants because of the generous. However, an average of 21 people die each day waiting for transplants that can t take place because of the shortage of donated organs (Organdonor.gov). How can we fix this? Are you the friend that will give a helpingRead MoreOrgan Donation And Its Effects On The Donor Essay1694 Words   |  7 PagesAlongside the benefit of only having one patient to care for after transplantation, post mortal donation also takes away any chance of effects on the donor. Since the donor is deceased, there is no worry of the effects because of two reasons: they are no longer living and they have no use for their viable organs anymore. With the several pros and cons of postmortal donation, comes the different aspects of inter vivos donation. When organs are taken from living donors and are transplanted there are alsoRead MoreIs Organ Donation Ever Not Accepted?1221 Words   |  5 PagesOrgan donation is a successful process of removing tissues or organs surgically from one person to another (Cleveland Clinic, 2013). Many questions based on organ donation run along the lines of why people do not donate, but many do not realize that not everyone is allowed or able to donate because some people are not physically capable to have a successful transplant (Prigent et al., 2014). Meaning that the donor’s organs are too weak, or the donor’s organs are too old, in some cases the donor andRead MoreThe Ultimate Gift: The Gift of life-Organ Donation1075 Words   |  5 Pagesbeing an organ donor. Organ donation has negative connotation tied to its back. even though many people in todays society believe that no wrong can happen in their life but in reality we are not invincible and accidents do happen and your time w ill come to end sometime. The act of organ donation is a compassionate and the humane choice for a person to make. Transplantation is a modern medical marven. Despite continuing advances in medicine and technology, the need for organs and tissue is vastly

Corporation Limited a Telecommunication Limited in Australia

Question: What is Corporation Limited a telecommunication limited in Australia? Answer: Introduction The company in focus is Telstra Corporation Limited a telecommunication limited in Australia with a market capitalization of more than A$ 50 Billion. With this in mind, the company uses the Generally Acceptable Accounting Principles for its accounting requirements and for financial making decisions. As the biggest telecommunication limited in Australia, the there are various streams of flow of income in the company. In 2016, the company revenue rose to an all-time high of A$ 27.1 billion while the operation income dropped to A$ 6.3 billion. This is a good sign for the financial position of the company after using the GAAPS. Profits rose to A$ 5.8 billion in 2016 while the total assets and total equity rose to A$40.45 billion and A$ 14.51 billion respectively. Discuss how to identify an income of a company. Introduce what are the recognition and measurement requirements of incomes used by the chosen company If you prefer, you can print the template and make the budget by hand, but you should keep in mind that all income and expenses must correspond to the same period of time. That is, if we introduce monthly income and expenses, those expenses that we only pay once a year will have to be divided between the twelve months. For telecommunication industry, the income identified We start by listing all the money entries (Bragg, 2004). The most important are usually the Social Security payroll or pension in the case of retirees, but do not forget other possible incomes such as alimony, interest on bank accounts, subsidies, extra work and perceptions of social security systems. Explain why GAAP is crucial for financial reporting and business practices in general The Accounting Principles constitute mandatory bases or rules that allow the registered operations and the balances of the accounts presented in the Financial Statements to express a true and fair view of the assets, the financial situation and the results of the companies (Bragg, 2010). These principles have their origin in the experience obtained from the solution of accounting problems and in the laws, and must be accepted by accountants as bases for accounting practice. The Accounting Principles are developed in different countries by institutions that may be governmental or non-governmental, which work in a coordinated manner. With the development of economic transactions, the need for them has undoubtedly transcended the internal domains, since due to the lack of comparability, the Financial Statements become little useful to analyze the global economic trends (Delaney, 2001). One of the main reasons for the introduction of GAAP is the basic understanding that a user should have about the figures that a company presents to be compared with others. In order to comply with this comparability and that it be fully valid, the financial statements must follow certain rules in their preparation and preparation. For example: let us imagine for a moment that the financial statements were elaborated according to particular rules that establish the counters of each company, would the comparability of the same be possible (Everingham, Kleynhans and Posthumus, 2003). Of course, not because there is a high probability that different criteria will be established between the counters of each company. This is one of the main reasons why the existence of GAAP is relevant, since its fundamental purpose is to establish rules and rules for the presentation of final statements. Provide one example to illustrate the implementation of GAAP in the financial reporting of your chosen company, and explain When the application of the established Accounting Principles is not sufficient to correctly interpret the balances of the accounts, the explanations necessary for their understanding will be included in the Report (Annexes to the Financial Statements). Generally accepted accounting principles (GAAP) are considered as guides that dictate the guidelines for the registration, treatment and presentation of financial or economic transactions. In order to support the applicability of accounting principles, basic assumptions are established, which are generally accepted and applied initially for any financial statement that is presented in accordance with generally accepted accounting principles (Weygandt, Kimmel and Kieso, n.d.). An example of implementation of GAAPs in Telstra Corporation Limited, It is for this reason that the idea that human resources are the fundamental factor of success is strengthened even more, taking into account the contribution or not of their knowledge and skills to create, the differences or limitations to which they can be eliminated Companies in today's world. Effective and effective management of them is today the fundamental priority to achieve the level of competitiveness required. The principle of entity or principle of the entity establishes the assumption that the assets of the company are independent of the personal property of the owner, considered as a third party (Sowden-Service, n.d.). A separation between the property (shareholders or partners or owner) and the administration (management) is made as an indispensable procedure of rendering account by the latter. The entity has a life of its own and is subject to rights and obligations, different from the people who fo rmed it. Give one example when GAAP is not used by your chosen company. Explain how this will impact on the performance and valuation of the companies from the perspective of investors The principle of equity is synonymous with fairness and justice, and has the status of basic postulate. It is a guideline with a sense of ethics and fairness, for the accounting evaluation of the facts that are the subject of accounting, and refers to the fact that accounting information should be prepared fairly on third parties and the company itself. Examples of instances when Telstra communication limited does not have to use GAAP is when depreciating its assets. There are different ways of depreciating assets of a company, the straight line method and the reducing balance method. The effect that the financial statements reflect the interests of the parties equitably and that the information they provide is as fair as possible for the interested users, without favoring or disfavoring anyone in particular (Sowden-Service, n.d.). Any asset, such as cash, goods, fixed assets in power and / or use of the entity and over which it is exercised, without being necessarily credited the ownership thereof, as long as it does not conflict with third parties who also claim ownership, Are subject to being recorded in books by way of regulation, through an adjustment seat, which is extended to differences in acquisition or registration costs at an earlier date. A going concern adds value to the resources it uses, establishing its gain by difference between the value and the cost of the resources used to generate the income, showing in the balance sheet the resources not consumed at its acquisition cost, and not at its current market value. This principle eliminates the possi bility of applying the criterion of what is perceived for the attribution of results. The latter method is outside GAAP (Racine, 2010). Realization Economic results should only be counted when they are realized, that is when the operation that originates them is improved from the point of view of the legislation or commercial practices Applicable and all the risks inherent in such an operation have been fundamentally weighed. Principle of Prudence it means that when choosing between two values for an asset element, one should usually opt for the lowest, or an operation to be accounted for So that the owner's fee is lower. References Bragg, S. (2004). GAAP implementation guide. Hoboken, N.J.: Wiley. Bragg, S. (2010). The ultimate accountants' reference. Hoboken, N.J.: Wiley. Bragg, S. (2014). GAAP guidebook. Centennial, Colorado: AccountingTools, Inc. Delaney, P. (2001). Wiley GAAP 2001. New York: John Wiley and Sons. Everingham, G., Kleynhans, J. and Posthumus, L. (2003). Introductory GAAP. Kenwyn: Juta. Racine, S. (2010). Accounting principles. Charleston, SC: BiblioLife. Sowden-Service, C. (n.d.). Gripping GAAP. Weygandt, J., Kimmel, P. and Kieso, D. (n.d.). Accounting principles. Wild, J., Shaw, K. and Chiappetta, B. (n.d.). Fundamental accounting principles.

Forget College Lets Watch TV Essay Research free essay sample

Forget College Lets Watch TV Essay, Research Paper Parents all over the universe like to state their kids, instruction is the key to success, but what is the key to education? To frequently people believe that the one signifier of media or another is a valid beginning of instruction. This belief is, nevertheless, false. Media is defined at mass communicating, so precisely how does instruction tantrum in at that place? The simple truth is that about no signifier of media provides an indifferent instruction and more significantly it # 8217 ; s non their duty to. Largely, when people think of media, they think of intelligence, a fast and efficient manner to pass on information. This construct of media, for the most portion, is true. News does present accurate and up to the minute information. At this point, people begin to misconstrue. The bulk of the people who absorb intelligence in some manner genuinely believe that since the they are acquiring information presented in a professional and eventful manner, they are being educated. We will write a custom essay sample on Forget College Lets Watch TV Essay Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This, once more, is a false belief. The intelligence, no affair how it is presented or conceived, is merely present to function as a signifier of amusement. This is exactly the ground why intelligence based media focal points on human-interest narratives, decease, devastation and crisis. The intelligence is on Television and in the forenoon paper merely because people want to see what mayhem has occurred in the universe. Equally long as human sort is interested, the intelligence manufacturers will maintain happening it. Recently, many groups and persons have been assailing the universe media impeaching them of merely coverage, if at all, African narratives that have no positive over tones. After taking a comprehensive expression at popular intelligence media it has been discovered that whenever Africa is mentioned in the intelligence it is merely to show a negative point. A disbelieving individual, or a individual with great religion in media instruction, might discredit that an of import state such as Africa, one that is so straight linked to the U.S. every bit good as the remainder of the universe, could be reported on in such bad visible radiation. To put the record straight I browsed through several dependable intelligence beginnings, such as CNN, The Internationalist and The World Policy Journal, and collected all the headlined intelligence articles that related to Africa. What I ended up with was a comprehensive stack of bloodshed, crisis and struggle. Not one headline Washington s discovered discoursing Africa in a positive manner. To better explicate, the first article I came across was in coroneted # 8220 ; Military say 100 dice in Nigerian oil clangs # 8221 ; . It discusses how after the startup of a new leader a local cultural group tried to take back control of their land in violent blood shed. A US based oil company, Chevron, of class owns this land, hence the ground for the narrative being released in the U.S. The following article I came across read # 8220 ; Why Africa Stays Poor and Why It Doesn # 8217 ; Ts Have To # 8221 ; . This article describes how, in the last 30 old ages, the U.S. has reported Africa as a hapless, hungering and meagre state. It so goes on to province that although Africa was one time in such a status things could alter for the better in the distant hereafter. Alternatively of saying how the state could draw itself out the proverbial media trough, the writer goes on to state how blue of a province Africa is presently in. He has a reasonably good clip Africa bashing for about 4 paragraphs, doing certain that the readers get a good thought about how atrocious the conditions in Africa # 8220 ; truly # 8221 ; are before briefly adverting how Africa might one twenty-four hours better it # 8217 ; s self. This article shows that even studies on positive facets of Africa are dragged down with the lingering inauspicious images of the fatherland. Another article named # 8220 ; Academics fear what they do non cognize # 8221 ; was written in respects to South Africa # 8217 ; s rigorous instruction policies, puting major limitations on the course of study at colleges. Students fear that their instruction will non be equal when compared to that of a U.S. pupil # 8217 ; s. The article goes on to explicate that their frights are non badly founded. Some experts say that this instruction or deficiency at that place of, could suppress South Africans from stepping into the viing calling universe. After reading all these articles that cast blue clouds over Africa it is difficult to believe that any good intelligence is reported, and if it is it certainly does non rule. Although no good intelligence is reported from Africa, intelligence that intrigues people is reported from Africa. Is it truly the media # 8217 ; s blame that people enjoy slaughter over benevolence? Peoples need to recognize that the intelligence is nil more than entertaining information that has no educational value. If people truly want to have indifferent information sing Africa they must look to another beginning.