Free Essays on Reva

the Reva’s Life Story As Reva carefully opened the temple door, she noticed the bright light filter in from the hot afternoon sun. The woman hoped this was a sign that the gates of heaven would open for her (Hinduism). The slight woman placed a small, brightly colored package of food at her feet and began to pray to Shives, the destroyer and regenerator. Underneath her ghungat, Reva felt the sweat trickle down her tanned neck and off her blackened brow. She felt faint, to think of her upcoming fate. Reva thought back on all of her past deeds, praying that her karma was good enough to overcome her final deed here on earth†¦ Hala, Reva’s father and Roha, her mother, lived a simple life as farmers of the vaishya class in Nepal, India (Hughes 48). Everyday Hala woke up early and worked on his farm. He was very proud of his small plot of land and modest house. He was also very pleased with his young wife. Hala was eighteen years her elder, but Roha was his choice and came with a respectable dowry (Hughes 48). The couple had been desperately trying to have a male child to carry on the family name, unfortunately the only results were four miscarriages. But finally, Roha was with child and the couple prayed to Brahma, the creator, every day for a strong male baby. Much to Hala’s grave disappointment, a girl was born while he worked in the fields. When word reached Hala that his much-awaited child was female, he stormed home, ordered Roha to get rid of the child, and didn’t return for five days. Reluctant and scared, Roha began to prepare a tub of milk to drown her infant in (â€Å"Society and Culture†). For those five days, she tried to convince herself to perform her order, but could not. Roha felt an attachment to her daughter, even if she wasn’t an asset to the family (Altekar 3). Roha also feared that her karma would be ruined if she killed her daughter. When Hala came home to find the child still alive, he re... Free Essays on Reva Free Essays on Reva the Reva’s Life Story As Reva carefully opened the temple door, she noticed the bright light filter in from the hot afternoon sun. The woman hoped this was a sign that the gates of heaven would open for her (Hinduism). The slight woman placed a small, brightly colored package of food at her feet and began to pray to Shives, the destroyer and regenerator. Underneath her ghungat, Reva felt the sweat trickle down her tanned neck and off her blackened brow. She felt faint, to think of her upcoming fate. Reva thought back on all of her past deeds, praying that her karma was good enough to overcome her final deed here on earth†¦ Hala, Reva’s father and Roha, her mother, lived a simple life as farmers of the vaishya class in Nepal, India (Hughes 48). Everyday Hala woke up early and worked on his farm. He was very proud of his small plot of land and modest house. He was also very pleased with his young wife. Hala was eighteen years her elder, but Roha was his choice and came with a respectable dowry (Hughes 48). The couple had been desperately trying to have a male child to carry on the family name, unfortunately the only results were four miscarriages. But finally, Roha was with child and the couple prayed to Brahma, the creator, every day for a strong male baby. Much to Hala’s grave disappointment, a girl was born while he worked in the fields. When word reached Hala that his much-awaited child was female, he stormed home, ordered Roha to get rid of the child, and didn’t return for five days. Reluctant and scared, Roha began to prepare a tub of milk to drown her infant in (â€Å"Society and Culture†). For those five days, she tried to convince herself to perform her order, but could not. Roha felt an attachment to her daughter, even if she wasn’t an asset to the family (Altekar 3). Roha also feared that her karma would be ruined if she killed her daughter. When Hala came home to find the child still alive, he re...

Homosexual marriages essays

Homosexual marriages essays Homosexuals should be allowed to marry because the disallowance of it violates their constitutional rights. Marriage is an institution long recognized by our government under the right to pursue happiness, and denying that right to any couple, regardless of gender, is unconstitutional. This argument, though, is not disputed. In fact, none of the arguments raised in opposition to the allowance of homosexual marriages takes into account the constitutional rights afforded to all humans. The arguments are only in relation to the possible repercussions (real or imagined) of granting these rights. Our nation was built and has always been based on the fundamental principles of freedom expressed in the Declaration of Independence and through our Constitution. The opponents of homosexual marriage need to remember what freedom means to America, and understand the significance of setting a precedent that denies that freedom. The Supreme Court has long recognized that the institution of marriage is one of the rights guaranteed to all Americans by our Constitution. In the case of Loving vs. Virginia, the Supreme Court said, The freedom to marry has long been recognized as one of the vital personal rights essential to the orderly pursuit of happiness by free men (Howard Zinn, 397). In the case of Cleveland Bard of Education vs. LaFleur, the Supreme Court said, This court has long recognized that freedom of personal choice in matters of marriage and family life is one of liberties protected by the Due Process Clause of the Fourteenth Amendment (The Supreme Court Hands Gays a Win). Despite all this, heterosexuals are the only ones allowed to be married at this time. Homosexuals and heterosexual both live under the same constitution and therefore should both be afforded the same rights. Unfortunately, this is not the case. ...

Case Study Analysis Example | Topics and Well Written Essays - 1500 words - 2

Analysis - Case Study Example This implies if a go ahead would be granted for the firms to merge the market risks a situation whereby there is minimal competition with one company controlling pricing since the other players would not match its market penetration together with the customer base that it commands. Apparently the suit came a month after the merger had been completed when nearly all the required transactions had already been sealed. Some of the Wild Oats outlets had been rebranded to Whole Foods while other had been closed down or sold in cases where the two previous companies held concurrent stores. The share capital agreed to this particular merger deal was settled including Whole Foods absorbing the debts that Wild Oats held previously (Aprill, 2008). The suit was heard and determined by the district court where it was decided that all the due diligence required was followed thus giving the merger a clean bill of health to conclude the deal. It was a great relieve for both companies since they would not engage in reverse negotiations in the event the deal was canceled. However contrary to everyone’s expectations the Federal Trade Commission went to the court of appeal to contest the ruling after some stores were found running under the original name of Wild Oats. The CEO of Whole Foods was in a dilemma of whether to continue affecting the remaining process of the merger or wait for the determination of the case in case the previous ruling is overturned in favour of Federal Trade Commission (Aprill, 2008). The industry is founded on the trend in which consumers are turning to healthy living by consumption of natural and organic foods to avoid the effects that come along genetically modified foods. Recently a steady rise has been observed in many American households in terms of the number of people suffering from lifestyle diseases a majority of these cases are

Solar energy Essay Example | Topics and Well Written Essays - 500 words

Solar energy - Essay Example Organizations and industry likewise utilize these technologies to broaden their energy sources, enhance productivity, and recovery cash. Sun based photovoltaic and concentrating sun powered force technologies are likewise being utilized by engineers and utilities to process power on a monstrous scale to power urban communities and residential areas. Sun powered force is generated by gathering daylight and changing over it into power. This is carried out by utilizing sun powered boards, which are vast even boards made up of numerous singular sunlight based cells. It is frequently utilized as a part of remote areas, in spite of the fact that it is getting to be more famous in urban territories too. This page holds articles that investigate propels in sunlight based energy engineering. Numerous individuals are acquainted with supposed photovoltaic cells, or sun powered boards, found on things like space apparatus, housetops, and handheld adding machines. The cells are made of semiconductor materials like those found in PC chips. The point when daylight hits the units, it thumps electrons detached from their molecules. As the electrons course through the unit, they produce power. On a much bigger scale, sunlight based warm power plants utilize different strategies to think the suns energy as a high temperature source. The high temperature is then used to bubble water to drive a steam turbine that produces power in much the same form as coal and atomic force plants, supplying power for many individuals. Sun powered energy is praised as a limitless fuel source that is contamination and regularly commotion free. The engineering is likewise flexible. For instance, sun based units produce energy for far-out spots like satellites in Earth circle and lodges profound in the Rocky Mountains as effectively as they can control downtown edifices and cutting edge autos. However sun powered energy doesnt work

The Life We’ve Always Wanted Essay Example for Free

The Life We’ve Always Wanted Essay John Ortberg’s (2002) book, The Life You’ve Always Wanted: Spiritual Disciplines for Ordinary People, describes the methods by which all ordinary people may achieve their goals for the present life and beyond. The book is about spiritual transformation, or morphing, which is described by the author as â€Å"the inward and real formation of the essential nature of a person (p. 23). † Ortberg reminds the readers that they could be one with God, the Holy Spirit, and Jesus Christ. To do so, however, readers must be willing to understand their shortcomings on the path of spirituality. They must know whether they are disappointed with themselves and/or life in general. Ortberg describes his own disappointments, too, allowing the reader to relate to an ordinary person who has given serious thought to living a life he had always wanted. The life we have always wanted revolves around our personal relationships with God. The author reminds the reader that God is accessible, and when we pray we must bear in mind that Jesus Christ is right next to us. Moreover, ordinary persons must seek intimacy with God. According to Ortberg, â€Å"Practices such as reading Scripture and praying are important – not because they prove how spiritual we are – but because God can use them to lead us into life (p. 43). † These practices train people to listen to God. Ortberg insists that it is possible for all ordinary people to listen to God. However, the following conditions must be met: (1) Ordinary persons who are ready to successfully spend their lives with the guidance of God must believe in The Life We’ve Always Wanted 3 Him; and (2) They must actually begin following His guidance by loving people and loving Him, and by healing themselves of the sickness of hurry, as the author describes it. The author describes many ways in which ordinary people stop themselves from following the guidance of Jesus Christ. Ordinary people may be selfish or lazy when conditions require them to help their brothers and sisters. They may also stop believing that they are servants of God by being vane, prideful, and stubborn. Ortberg writes, â€Å"We have all, in our own way been trying to take God’s place ever since Eden (p. 99). † However, people who pretend to be their own gods cannot enjoy the guidance of God, who knows everything and is therefore able to guide them best. In order to live the lives they have always wanted, ordinary people are required to confess their sins to God. Being free of guilt and shame before God is necessary for the cultivation of a sound relationship with Him. The book drives home the fact that joyfulness, silence, meditation, and an unhurried way of life would help ordinary people to achieve the best in both worlds. Still, Ortberg concerns himself with the present life when he narrates the stories of ordinary people in relation to the subject of the book. Indeed, the book is mainly about achieving success in the present life by obeying God, e. g. by loving God and His people, and by listening to Him with earnestness and knowing that He would not disappoint us. Concrete Response During the last two years, I have actually tried my best to be Christ like. Jesus Christ had said that if we try to be one with him we may be able to do everything that he could do, and The Life We’ve Always Wanted 4 more. I was very interested in learning to heal myself and others, as well as to enjoy the life I have always wanted. So, I spent a great deal of time in prayer, meditation, and reading the Scripture. For some time I was truly able to listen to God. I knew that He was talking to me, and guiding me. It definitely required me to slow down to be able to listen to Him. As soon as I entered a period of being extremely busy, however, I lost the connection. As a matter of fact, I forgot how God used to talk to me. It still bothers me to think that I do not recognize God’s voice even if I hear it now. Although Ortberg has extensively written about listening to God, I still cannot do it. I have simply forgotten how to listen to God, and there is no way that anybody can remind me about the method I had used to listen to Him. It was and remains a personal experience. Even if Ortberg’s writing eventually manages to remind me about the way I used to listen to God – I believe it would not be possible until and unless God allows me to listen to Him and to know that it is He. Reflection Jesus Christ had clearly stated that we must be one with him. He was a Messiah, and Ortberg reminds us that ordinary people are servants rather than Messiahs. So, if ordinary people do not have the potential of being Messiahs, why did Jesus Christ say that we should be one with him? If Jesus Christ were living on earth today, the suffering of human beings would surely have lessened. Conflicts around the world are on the increase, and so are diseases. Ortberg The Life We’ve Always Wanted 5 quotes William Iverson who had written, â€Å"A pound of meat would surely be affected by a quarter pound of salt;† and adds, â€Å"If this is real Christianity, the ‘salt of the earth’ where is the effect of which Jesus spoke? (p. 33). † It bothers me that Ortberg mentions this because he has not been able to help our world the way Jesus is expected to. Almost everybody can talk. As far as results are concerned, I would not be able to give enough credit to Ortberg for changing our world. Jesus did not write books. Perhaps, therefore, Ortberg should spend more time in prayer, meditation, and reading the Scripture before he is actually able to influence the world in the manner of Jesus. In my opinion, it is enough for ordinary people to read and understand the Scripture on their own. People that are constantly talking about the Gospel instead of practicing it should reflect on their own spiritual disciplining process. It seems to me that all believers ought to practice more and preach less. Action The answers to all human problems can be resolved by understanding the Scripture. To a friend who is experiencing problems, therefore, I would mention the Scripture and the fact that nothing is impossible for the human being who believes and follows revealed knowledge. However, I recognize the fact that most people do not give thought to the Scripture nowadays even as they experience severe diseases. It is for this reason that I would simply mention the Scripture instead of explaining it in great depth, unless, of course, I encounter people who truly believe that God would love to help them. The Life We’ve Always Wanted 6 As mentioned before, I seem to have lost the connection with God that I had experienced at the time I was genuinely motivated to be one with Him. I have experienced success in life since that time. Still, I miss listening to Him and knowing it is He. In the near future, therefore, I would like to spend time in silence and prayer to start listening to Him again. I would pray for Him to talk with me, with the knowledge that He is with me and would answer my prayer right away, provided that I agree to completely rid myself of the sickness of hurry.

Rogers And Hammersteins South Pacific Essays -- Rogers Hammerstein So

Rogers and Hammerstein's South Pacific Works Cited Not Included   Ã‚  Ã‚  Ã‚  Ã‚  In Rogers and Hammerstein's South Pacific, the main theme is racial prejudices. The two main characters, Emile de Becque and Nellie Forbush are faced with these problems as they attempt a relationship. Two other minor characters, Lt. Joe Cable and Liat, are faced with the same dilemma. Both Nellie and Joe Cable have a hard time coping with their own racial prejudices; Joe loves Liat, yet cannot marry her because she is Tonkinese ; Nellie loves Emile, but cannot marry him because of his former Polynesian wife. It is these prejudices that set the state for what might be the most significant scene in the production. In act 2, scene 3, Nellie reveals her prejudices to Emile. I can't help it. It isn't as if I could give you a good reason. There is no reason. This is emotional. It's something that is born in me. She looks to Cable for help in describing what she feels, but he offers no help. Emile tells her that it is not born in her, that it cannot be born in her. Nellie, who is crying, runs off. Emile is left with Joe, who is thinking over his own relationship with Liat. Emile asks him why he and Nellie think that these prejudices are born in them. Joe, giving him the product of his thoughts, tell him "It's not born in you."   Ã‚  Ã‚  Ã‚  Ã‚  It is at this point that Joe Cable begins singing "Carefully Taught," a character song in which Joe is able to vent his frustrations and anger about his own ...

Are Professional Athletes Overpaid? Essay

Professional athletes, specifically in the NFL, NBA, and MLB, often are rewarded extremely substantial contracts and lucrative endorsement deals and it has been argued that their salaries should be reduced to smaller wages but they are paid in the way that they are for good reason; they provide the world with constant entertainment, work hard at their jobs and are only able to work for a small amount of time. In 2011, both the NFL and the NBA locked out its players from team facilities and also completely shut down league operations because of disagreements on player salaries and reductions. In 2012 and 2013, the NHL was locked out, also for financial disputes. All three leagues’ lockouts were battles between the owners and the players, the billionaires versus the millionaires. The team owners wanted to reduce the salaries of their players and the players wanted to leave them be. Previously, the owners and players had a collective bargaining agreement, and until a new one was reached, the fans of each of these sports could not enjoy watching their teams play. In these particular arguments, the players were correct in that they do not deserve to have their contracts reduced. Athletes provide constant entertainment to the masses and everyone is interested in what they do. Each year, the television ratings for big games and contests such as the Super Bowl, the World Series or the NBA finals increase. The population is generally interested in the affairs of professional athletes and this is what makes them celebrities. The American society would not be the same without the likes of LeBron James, Kobe Bryant, Peyton Manning, or Tom Brady. The United States is automatically associated with these names because national sports are an essential part of our culture. Therefore, it makes sense for the faces of these athletes to be seen on store windows and in cell phone advertisements for the sake of endorsement deals. Having a customer see LeBron James’ face on a Nike shopping bag or in a Samsung commercial is a great way to get the customer to buy the product because they associate it with James, a world-renowned basketball star. Giving large endorsement deals to big-name athletes helps support the economy because fans emulate the players they cheer for. Due to the physical toll of their professions, athletes are only able to enjoy  limited time playing their sports. Usually, they are drafted right out of college around the age of 22 and only the good ones are able to stay around long enough into their mid-late thirties. While some are able to maintain jobs as analysts or sideline reporters, others don’t have their future professions set in stone. For example, an NFL quarterback may retire at the age of 35 with a completely broken down body after sustaining all the hits during his career. At that point, he may no longer be able to get a job anywhere else, especially not in any other sport. Having a large contract that can cover several years for them would allow them to enjoy an easy retirement just like everyone else once they are finished with their work. Not only are athletes a staple in American culture, but they have worked harder than anyone else in the world to get to where they are today. Professional sports teams are solely comprised of the absolute best of the best and to become that, the amount of time and dedication needed seem s impossible. There are about 900 teams in college basketball and about 13 players per team. That multiplies to nearly 12,000 players across the country each year. The NBA has 30 teams and each team is only allowed 12 players. That multiplies to 360 NBA players each year, about 3% of the total number of college players. If college basketball is already hard enough to get into; the NBA is for the truly elite. Athletes as physically gifted as many are is also very rare. In order to be in the NBA, one needs to be above-average in height. In the NBA, anyone below 6’6 or 6’7 would look short in comparison to anyone else. The average height of a 22 year old male, which is the age of an NBA player straight out of college, is about 5’9 or 5’10, so 6’6 is extremely tall. Being this tall could result in a person being uncoordinated and clumsy. Clearly, NBA players are the exact opposite and that makes them even more impressive as athletes. Watching someone as gifted as a hulking beast like 6’8, 260 lb LeBron James play truly is a rarity and th e whole world would want to see him showcase his talents. Athletes are put under extreme pressure in each of their sports. The entire world expects them to come through in clutch moments and if they do not, they receive heavy criticism. The best athletes, especially, must have to experience unbelievable stress due to the expectations in intense moments when the games heat up. Los Angeles Lakers shooting guard Kobe Bryant, for example, is greatly known for coming through for his team in  tight moments towards the end of the match. In his 18 year career, he has earned a name for himself and is now known across the world. Currently, he earns over $30,000,000 per year but it is uncommon to see anyone complaining that Kobe Bryant’s contract is too large. It is often argued that athletes should not be rewarded enormous income wages because they waste the money on their lavish lifestyles and idiotic ventures. However, athletes often donate their money and open charity benefits to help the unfortunate. For example, New Orleans Saints quarterback Drew Brees’ The Brees Dream Foundation, started in 2007, is dedicated to helping the children of New Orleans and the cities’ educational facilities following Hurricane Katrina. Another example is New York Yankees shortstop Derek Jeter, who founded the TURN 2 foundation in 1996. The TURN 2 foundation is an effort to turn kids and teens away from drugs and alcohol in order to sustain healthy, active lifestyles. If these athletes are to receive million dollar salaries, then we should expect them to give some of that money back to people who need it and plenty of athletes do so. Professional athletes are celebrities, one-percenters, and even divas. They enjoy luxuries that average, working class individuals do not get to enjoy. Some argue that they waste their money on said luxuries, but this is not the case. The few immature players who are unwise with their spending money make up a small percentage of all the professional athletes in major sports. Mature, hard-working athletes try their absolute best and push themselves physically harder than anyone else in the world and for this reason; they are great role models for children. As long as they put their money to good use, continue to provide constant entertainment, and remain good role models, athletes’ contracts should not be regarded as too high and any discussion of reducing them must be put to rest. Works Cited

Livoria

Livoria deliver enjoyable experience to vacationers 2. Livoria is socially responsible that always exceeds environmental and safety regulations 3. Crew members , vacationers and marine life are safe during the journey 4. The services on cruise are high quality but affordable Leveraging (S-O Strategies) Livoria's strong brand in safety can take advantage of the growth in tourism industry and strengthen economy in Canada. After acquiring Natural Splendour, Livoria can offer mix of products that can satisfy both vacationers who value for price and for special amenities.The steady growth in revenue and income has developed a strong financial fundamental for Livoria to expand the business in Canada. Constraints (W-O Strategies) Ineffective and inefficient promotion strategies become constraints for Livorla to get full benefit of strong demand in cruise. Because of the lack of web-based booking system, Livoria only can rely on Sales agent for booking. This not only cause Livoria to miss th e opportunity to capture Saleslers who prefer booking online, but also increases the passenger acquisition cost. Even worst, Livoria attracts younger people ho less willing to spend on cruises.Vulnerability (S-T Strategies) As Livoria is known as outstanding safety among competitors, It can give confident to vacationers that the probability of on-board outbreak of disease In the cruise Is minimal. Its unique services such as whale watching and ports of call can serve a niche market In cruise Industry. This allows Llvorla to compete with large brand operators in the market. Problem (W-T Strategies) Canadian market Is relatively small for cruise Industry and the Industry Is already dominated by large cruise ships and large brand operators. The competitive force among rivals Is very Intense..The accident of Sandwich causes Llvorla over 3 Millions repair cost. In the future, Sandwich will still potentially harm Llvorla's financial stability as Its damage Insurance coverage Is Ilmlted. L lvorla's high operation cost and Ineffective marketing strategies can drive It out of the business easily. Issue Terrorist attack Is a severer external threat for Llvorla. Base on the effects of the past terrorist attacks, Llvorla's revenue Is expected to drop around 35% In 2011. Fortunately, the effect should only last for a year. In addltlon, the accident ofSandwich will Increase the repair cost for Llvorla In 2011. Comblnlng with the affect Llvorla's financial health. If management does not have contingency plan, Llvorla Is expected to have 32. 4M record losses In 2011. Current financial situation In 2010 fiscal year, Llvorla performed better than planned. Total passenger was almost 2% more than planned. Revenue was 6. 6% more than budgeted, so was net Income 15. 7%. (Appendix 2) Given the terrorist attack Incident and 6 Millions repair cos n 2011, solvency ana llqu101ty 0T Llvorla are Delng concerned. I ne current long term debt to equity is 1. which implies that Livoria has ris k of overleveraging. Fortunately, Income before tax and interest is 6. 43 times interest expense and current asset is 1. 75 times current liability. Moreover, Livoria has over 10 Million cash and marketable securities which is enough to pay off repair cost and interest expense next year. This conclude that the solvency and liquidity of Livoria is not an issue. Comparing over the course of 4 years, Livoria recorded increase in revenue, expense and net income. However, in 2010 fiscal year, the annually growth rate of revenue is lower compare to 2009 (13% vs. 31%).This also causes the annually growth rate of net income drop from 67% in 2009 to 33% in 2010. Given both cruises, Sandwich and natural Splendour were operating at more than 90% capacity, even there was no terrorist attack incident, Livoria would not have impressive growth in number of passengers in the near future. Assumptions: 1) Direct material, credit card and Sales agent commission is variable to revenue. Thus, if revenue drops 35%, so does these variable costs. 2) Dry dock revenue stays the same as maintenance works should be performed no matter good or bad season. 3) Livoria can book 2.M in capital gain by selling the dry dock 4) All maintenance, refurbishment and repair for Sandwich can be finished before the beginning of May next year. Thus, Sandwich can service in 2011 cruise season 5) Termination cost for all kinds of labour are also $6,000 each 6) Training cost for unskilled labours is $1,000 each. Alternative: 1) Divesting the Fraser dry dock. Pro: During the economic downturn, it is wise to spin off non-core business, so that company can focus its limited resources to improve its core business. Dry dock business is non-core business for Livoria. It only contributed 8. of company's total revenue in 2010. If removing inter-division transaction and associated direct material cost, dry dock actually reported 667 thousands loss. Con: Selling price for dry dock is only 4. 3 Million which is not e nough to cover the estimated repair cost for Sandwich in 2011. Later on, Livoria has to spend two Million on refurbishment every year. More importantly, reputation for safety is core competency of Livoria. Livoria is relying this to stay competitive in the market. Livoria can no longer ensure maintenance works are well performed and exceed regulation standards if it contracts the maintenance ork out.The effects on project 2011 net income for divesting dry dock; Divesting dry dock will worse off than status quo. 2) Target more profitable market segment Base on customer survey conducted in 2010, Annual family income of our customers is $72 thousand vs. $78 thousand in the industry. It is mainly because we have more customers who under 40 years old than the industry (40% vs. 29%). The revenue per passengers per day for this group is only $209 vs. $334 for 40 to 60 years old group. In aaaltlon, we naa OITTlcult to attract repeat customers. I nere was only customers were repeated vs. % i n the industry. Each repeat customer can generate $2000 vs. $1800 from first timer. The effects on project 2011 net income for aligning customer mix to industry average: Net Income before tax (691. 15) 3) Hire unskilled crew and hospitality from underdeveloped countries. Pro: It is a W-T strategy that prevents firm's weakness from intense competition in the industry. Because of registering in Canada, Livoria has higher operating costs than competitors. By hiring employees in underdeveloped which commonly practice in all kinds of businesses, Livoria can lower its labour cost by 30%.It is critical for Livoria to stay competitive in the industry. Con: Experienced crew is rare and invaluable. By swapping all experienced crew by unskilled labour, Livoria may risk losing its core competency – reputation of safety. Moreover, this may also affect our quality of service. Superior service is also critical to survive in the industry as well. Furthermore, termination and training costs c an offset the benefits of labour cost saving. The effects on project 2011 net income for hiring unskilled labour Net Income before tax. Livoria Key Success Factors 1. Livoria deliver enjoyable experience to vacationers 2. Livoria is socially responsible that always exceeds environmental and safety regulations 3. Crew members , vacationers and marine life are safe during the journey 4. The services on cruise are high quality but affordable Leveraging (S-O Strategies)Livoria’s strong brand in safety can take advantage of the growth in tourism industry and strengthen economy in Canada. After acquiring Natural Splendour, Livoria can offer mix of products that can satisfy both vacationers who value for price and for special amenities. The steady growth in revenue and income has developed a strong financial fundamental for Livoria to expand the business in Canada. Constraints (W-O Strategies)Ineffective and inefficient promotion strategies become constraints for Livoria to get full benefit of strong demand in cruise. Because of the lack of web-based booking system, Livoria only can rely on Sales agent for booking. This not only cause Livoria to miss the opportunity to capture Saleslers who prefer booking online, but also increases the passenger acquisition cost. Even worst, Livoria attracts younger people who less willing to spend on cruises. Vulnerability (S-T Strategies)As Livoria is known as outstanding safety among competitors, it can give confident to vacationers that the probability of on-board outbreak of disease in the cruise is minimal. Its unique services such as whale watching and ports of call can serve a niche market in cruise industry. This allows Livoria to compete with large brand operators in the market. Problem (W-T Strategies)Canadian market is relatively small for cruise industry and the industry is already dominated by large cruise ships and large brand operators. The competitive force among rivals is very intense. . The accident of Sandwich causes Livoria over 3 Millions repair cost. In the future, Sandwich will still potentially harm Livoria’s financial stability as its d amage insurance coverage is limited. Livoria’s high operation cost and ineffective marketing  strategies can drive it out of the business easily.Issue Terrorist attack is a severer external threat for Livoria. Base on the effects of the past terrorist attacks, Livoria’s revenue is expected to drop around 35% in 2011. Fortunately, the effect should only last for a year. In addition, the accident of Sandwich will increase the repair cost for Livoria in 2011. Combining with the scheduled refurbishment, the repair cost can reach 6 Million. This will seriously affect Livoria’s financial health. If management does not have contingency plan, Livoria is expected to have $2.4M record losses in 2011. Current financial situationIn 2010 fiscal year, Livoria performed better than planned. Total passenger was almost 2% more than planned. Revenue was 6.6% more than budgeted, so was net income 15.7%. (Appendix 2) Given the terrorist attack incident and 6 Millions repair cost in 2011, solvency and liquidity of Livoria are being concerned. The current long term debt to equity is 1.23 which implies that Livoria has risk of overleveraging. Fortunately, Income before tax and interest is 6.43 times interest expense and current asset is 1.75 times current liability.Moreover, Livoria has over 10 Million cash and marketable securities which is enough to pay off repair cost and interest expense next year. This conclude that the solvency and liquidity of Livoria is not an issue. Comparing over the course of 4 years, Livoria recorded increase in revenue, expense and net income. However, in 2010 fiscal year, the annually growth rate of revenue is lower compare to 2009 (13% vs. 31%). This also causes the annually growth rate of net income drop from 67% in 2009 to 33% in 2010. Given both cruises, Sandwich and natural Splendour were operating at more than 90% capacity, even there was no terrorist attack incident, Livoria would not have impressive growth in number of pa ssengers in the near future.Assumptions: 1) Direct material, credit card and Sales agent commission is variable to revenue. Thus, if revenue drops 35%, so does these variable costs. 2) Dry dock revenue stays the same as maintenance works should be performed no  matter good or bad season. 3) Livoria can book 2.3 M in capital gain by selling the dry dock 4) All maintenance, refurbishment and repair for Sandwich can be finished before the beginning of May next year. Thus, Sandwich can service in 2011 cruise season 5) Termination cost for all kinds of labour are also $6,000 each 6) Training cost for unskilled labours is $1,000 each.Alternative: 1) Divesting the Fraser dry dock. Pro: During the economic downturn, it is wise to spin off non-core business, so that company can focus its limited resources to improve its core business. Dry dock business is non-core business for Livoria. It only contributed 8.5% of company’s total revenue in 2010. If removing inter-division transactio n and associated direct material cost, dry dock actually reported 667 thousands loss. Con: Selling price for dry dock is only 4.3 Million which is not enough to cover the estimated repair cost for Sandwich in 2011. Later on, Livoria has to spend two Million on refurbishment every year. More importantly, reputation for safety is core competency of Livoria.Livoria is relying this to stay competitive in the market. Livoria can no longer ensure maintenance works are well performed and exceed regulation standards if it contracts the maintenance work out. The effects on project 2011 net income for divesting dry dock; Divesting dry dock will worse off than status quo.2) Target more profitable market segment Base on customer survey conducted in 2010, Annual family income of our customers is $72 thousand vs. $78 thousand in the industry. It is mainly because we have more customers who under 40 years old than the industry (40% vs. 29%). The revenue per passengers per day for this group is onl y $209 vs. $334 for 40 to 60 years old group. In addition, we had difficult to attract repeat customers. There was only 20% of customers were repeated vs. 40% in the industry. Each repeat customer can generate $2000 vs. $1800 from first timer. The effects on project 2011 net income for aligning customer mix to industry average: Net Income before tax  $ (691.15)3) Hire unskilled crew and hospitality from underdeveloped countries. Pro: It is a W-T strategy that prevents firm’s weakness from intense competition in the industry. Because of registering in Canada, Livoria has higher operating costs than competitors. By hiring employees in underdeveloped which commonly practice in all kinds of businesses, Livoria can lower its labour cost by 30%. It is critical for Livoria to stay competitive in the industry. Con: Experienced crew is rare and invaluable. By swapping all experienced crew by unskilled labour, Livoria may risk losing its core competency – reputation of safety. Moreover, this may also affect our quality of service. Superior service is also critical to survive in the industry as well. Furthermore, termination and training costs can offset the benefits of labour cost saving.The effects on project 2011 net income for hiring unskilled labour Net Income before tax  $ (3,550.04)

Free Essays on Prohibitioin

From the late 1800’s to the early 1900’s, Prohibition was a part of everyone’s life. Political candidates were won and lost by either promoting or demoting the right to consume alcohol. The Prohibition movement focused on completely removing alcohol from our society and bettering family life. Alcohol was to be used only for sacramental and medicinal purposes. Men and boys were being turned by alcohol into drunken wife beaters and thieving vandals. Prohibitionists tried to persuade Americans to join the bandwagon and stop the sale and production of alcohol. In the story â€Å"Bessie’s Mother,† by Mary Waddell, Bessie was a young girl who was being put up for adoption by her mother. Although the young girl’s mother loved her dearly, she could not afford to take care of herself, let alone Bessie. Bessie’s mother had been left widowed by her drunken husband. With no coal to keep warm, not enough food for breakfast, and no money for rent, there was nothing else for Bessie’s mother to do. She was forced to give her daughter up for adoption. Alcohol ruined this family long before Bessie’s father died. In the last years of her father’s drunken life, he had wasted all of the family’s money of booze. He was most likely ever able to even work due to being hung-over or still drunk. He didn’t care for his family like a man should. Instead he drank himself to death, occasionally beating his wife and daughter. In this story, if it wasn’t for a kind hearted woman named Mrs. Brown, Bessie, and her mother would have perished in the bitter winter. Mrs. Brown was a woman without children that wanted children and decided to adopt Bessie. The fact that Bessie would never see her mother again tore her up and she refused to go live with Mrs. Brown, until Mrs. Brown offered Bessie’s mother a job as a cook so they could all live together, alcohol and worry free. The story of Bessie’s Mother was a compelling tal... Free Essays on Prohibitioin Free Essays on Prohibitioin From the late 1800’s to the early 1900’s, Prohibition was a part of everyone’s life. Political candidates were won and lost by either promoting or demoting the right to consume alcohol. The Prohibition movement focused on completely removing alcohol from our society and bettering family life. Alcohol was to be used only for sacramental and medicinal purposes. Men and boys were being turned by alcohol into drunken wife beaters and thieving vandals. Prohibitionists tried to persuade Americans to join the bandwagon and stop the sale and production of alcohol. In the story â€Å"Bessie’s Mother,† by Mary Waddell, Bessie was a young girl who was being put up for adoption by her mother. Although the young girl’s mother loved her dearly, she could not afford to take care of herself, let alone Bessie. Bessie’s mother had been left widowed by her drunken husband. With no coal to keep warm, not enough food for breakfast, and no money for rent, there was nothing else for Bessie’s mother to do. She was forced to give her daughter up for adoption. Alcohol ruined this family long before Bessie’s father died. In the last years of her father’s drunken life, he had wasted all of the family’s money of booze. He was most likely ever able to even work due to being hung-over or still drunk. He didn’t care for his family like a man should. Instead he drank himself to death, occasionally beating his wife and daughter. In this story, if it wasn’t for a kind hearted woman named Mrs. Brown, Bessie, and her mother would have perished in the bitter winter. Mrs. Brown was a woman without children that wanted children and decided to adopt Bessie. The fact that Bessie would never see her mother again tore her up and she refused to go live with Mrs. Brown, until Mrs. Brown offered Bessie’s mother a job as a cook so they could all live together, alcohol and worry free. The story of Bessie’s Mother was a compelling tal...

You Signed Up for a Conference †Now What

You Signed Up for a Conference – Now What You paid your conference fee and reserved your motel room. Now what? Youre finally going to a writers conference, but now that you think about it, you arent sure what to do once you get there. First, make sure this is a conference that suits your needs. If you are unpublished and seeking agents or publishers, then dont stick to a conference that focuses on craft, and vice versa. Make sure the majority of the classes fit your goals.Second, while youre researching this conference, dig deeper and research the teachers, agents, and so on. What about these people merits sticking them up in front of a class? If you see teachers that really havent published much, think twice. Anybody can teach. You want teachers who have published and performed, as well. Third, participate in at least one critique or pitch session. Unless you are green as a gourd and just dipping your toe in the water, you have a piece youve been working on. Toss it into the fray and see what feedback you get. They might rip it up, but thats okay. You show youve got guts and you walk away much more educated than you were before. Fourth, plan your agenda. Dont wait until you get there to decide what you want to attend. They publish that schedule ahead of time for a reason. Map out your days and evenings to include the questions you want to ask and the goals you hope to achieve. Get the most of your sessions. Fifth, meet at least one new person per session. Speak to those at your table or seated around you. Theres a wealth of networking opportunity available to you at a conference, and that networking might be the biggest plus you come home with. Â  Sixth, plan your clothes. Sounds like a woman thing, right? Wrong. Youll be sitting for long periods of time. You might have to trek up and down stairs or from one end of the motel to the other to make classes. Look sharp but make it comfy. Throw in a scarf, the boots, or those special pieces of jewelry. Give the person you meet something to remember you Seventh, pack your writing stuff to include: = two copies of your WIP (just in case) = business cards (dont say WRITER/AUTHOR on it and avoid Vistaprint templates) = notebook Youll not only take notes, but youll dabble on your WIP as these productive ideas come to you in class. Ive rewritten chapters in class before as the teacher led me to a new concept. = name tag Theyll give you one, but consider having a permanent, professional one made. I have two: one with a magnet and one with a pin, so that they can go on anything I wear. People remember tags, and if yours is unique, theyll remember you more. = one-sheets See this article on one-sheets. These are marvelous if you are pitching and speak volumes about your creativity and professionalism. https://fundsforwriters.com/something-to-remember-you- Before the last day, take a moment to go over your notes and goals and determine what youre lacking, then approach the teacher, writer or agent while you can. Walk up and ask the question. Thats why they are there, and what you paid for. You can do this, and you can do it better if you go prepared.

Digital Media Management for the Entertainment Industries Essay

Digital Media Management for the Entertainment Industries - Essay Example It becomes easier to target and promote a product on such websites. In order to build the application, technological requirement is needed that would provide base to the application to run on the Facebook. Various software as well as hardware requirements have been acknowledged. New strategies have been suggested to attract the mass towards the song application. Significant requirement of budget for such project has been identified. Table of Contents Executive Summary 2 Overview 4 Service Description 6 Business Model 7 Profile of Targeted Consumers’ Group 9 Marketing Strategy 10 Risk 12 Budget 12 References 14 Bibliography 18 Overview Digital media are increasingly used by marketers as a means to promote, distribute and perform several marketing activities. It can be depicted that in such scenario, technology has always been at the background by creating necessary conditions for demonstrating the creativity through digital media. It can be revealed that it is the new media tha t provides an opportunity to extend hands towards the emerging digital data sea. It is because of the proliferation of internet that most of the users have become advanced. The modern business houses not only require an audience. Instead, it is quite essential for the audience to participate by providing their valuable feedbacks and turning themselves into players. The creation of ideal latest media assets needs to be exposed on a case-to-case basis (SEO Trends, 2007). Various new digital media such as online video, social media and mobile advertisement have transformed the way companies market their products. The major thing to notice in this regard is that after several years of change in an evolutionary manner, it is the emerging digital media that has brought marketing related communications towards a breakpoint. It has further been noted that the new watchwords for the marketers are considered to be engagement, transparency and authenticity (Busby & Et. Al., 2010). It has been apparent that the media companies as well as the entertainment industries both have experienced extraordinary level of fragmentation. It is worth noticing that the main force behind this trend has been the development of digital technology and the internet. The social networking sites have attracted the people from every nook and corner of the world. Social networking sites have not just become the tool for messaging, or making friends, it has also permitted the users to play online games via its applications where the users can download online games. Similarly, it has been noticed by two websites such as Imeen and Bebo that music is a social phenomenon and the internet can be considered as the platform to conduct business and other activities. With the gaining popularity of the Facebook, the music industry can aim at developing new digital media services which will assist them at increasing the revenue and enhance the competitive position of the company. An application similar to t he games at Facebook can be developed where the users shall be able to download the new songs as well as the old songs of their choice (Shannon, 2009). The social networking sites have been chosen since it acts as a powerful medium for both the companies as well as the advertisers through which they can reach to a huge group of people in a cost effective manner. It can further be considered as the best platform from which the companies can promote their products and thus create brand awareness

Taxation of Melisk Ltd Essay Example | Topics and Well Written Essays - 500 words

Taxation of Melisk Ltd - Essay Example Melissa Kean is the MD of Melisk Ltd a cycling business operating in London, selling new and second hand bicycles and a range of cycling accessories. Customers include commuters, as well as local cycling enthusiasts and children. Melissa lives in a flat above the business premises which she also uses as her office.Melisk Ltd, has prepared the accounts as listed below for the period of account from 1st August 2011 to 31st January 2013The Income Statement showed the business made a net profit before tax of  £41,873 after taking into account the following information:Additional income from investments and property which was included in the Income Statement as shown below:1.  Depreciation was calculated on a reducing balance method and amounted to  £12,9002.  Melissa sold a car and the loss on sale was  £895.   This was included as an expense in the income statement.   You do not need to factor this into Capital Allowance calculations.CAPITAL ALLOWANCES3.  The value of wr itten down values for the main pool capital allowances as at 1 August 2011 wasCapital loss on sale of shares  4,370Business rates for shop and workshop  1,200Rent of warehouse space  5,000Council tax   1,400Repairs to warehouse floor  950Repairs to flat above shop  550Customer entertainment  1,700Motor Expenses (includes the cost of running the company car which is also used by Melissa privately for approximately 20% of the time)  1,200Subscription to magazine, ‘Cycling Monthly’  110General Provision for Doubtful debts  250