Tuesday, December 24, 2019

Pretty in Pink Essay - 2760 Words

Pretty in Pink Ââ€" Summary Pretty in Pink is essentially a love story about a girl from the wrong side of the tracks, the rich high school hunk who has his eye on her, and the peer pressure that threatens their budding romance. Molly Ringwald plays the character of Andie Walsh, an unpopular poor girl living in the shabbier side of town. Andrew McCarthy portrays the role of Blane McDonnagh, a wealthy heartthrob who asks her out to the prom. As their romance evolves, both characters struggle with increasing pressure from their peers whom are unsupportive of the relationship mostly because of the difference in social class. This, however, doesnt necessarily hold true for two of the characters whose objections appear to derive from other†¦show more content†¦It is a pretty classic high school fight with teachers running out of their classrooms to intervene. I dont think this scene does have a big modeling effect because unfortunately the kind of violence nowadays has escalated to a whole different dimens ion. Long gone are the days where two kids fought it out one-on-one with only their hands as weapons. Gangs, knives, bats, guns, or some other kind of weapon play center stage in most of the altercations today. There is a level of underlying aggression in this movie, almost like a pressure-cooker slowly building until someone blows. Steff as the bad guy is aggressive in nature, verbally harassing anyone he deems below him or in Andies case, anyone who has the gall to say no to him. He is really setting the stage for Duckies (good guy) moment of aggression, when exasperated and fed up with the entire situation, he physically attacks Steff. I think Duckie has just about had it, and although most blows are obviously in defense of Andie, I think he snuck in a couple for himself (unpopular teen) too! I would say the justification for this moment of violence comes from the fact that this is probably years in the making. These teens are seniors in high school, and Im sure anyone would blo w their lid after what was most certainly fours years of bullying. When Duckie glares Steff down in the hallway, he seems angry but also apprehensive of acting upon his feelings until a cockyShow MoreRelatedChanges in John Hughes Film The Breakfast Club Essay1075 Words   |  5 PagesClub† which was released in February 1985. Although this movie is almost 29 years old, it is still just as applicable to today’s society as it was then. Hughes is also known for other films of the same era which include, â€Å"Sixteen Candles†, â€Å"Pretty in Pink†, and â€Å"Ferris Buehler’s Day Off†. These films also feature the issues of teens, but their main focus is to be an entertaining story. They do not compare to the impact â€Å"The Breakfast Club† had, even though many of the same actors starred in theseRead MoreMusic Is A Special Part Of Everyone s Life1299 Words   |  6 Pagesexample, â€Å"Perfect† by Pink, makes people look de ep within them and lets them know that they are perfect, no matter what. â€Å"Unpretty† by TLC, tells a person that looks do not decide who that person is. Songs like these are huge motivational songs. People get bullied often and try to change who they are, to fit in with society. â€Å"Perfect† by Pink, came from her album Greatest Hits So Far, in 2010. Pink stated that she wrote this song, for her husband. This song expresses how Pink went through her strugglesRead More Losing Faith Young Goodman Brown Essay1017 Words   |  5 PagesGoodman Browns pretty young wife and the spiritual devotion of Young Goodman Brown to the Puritan Faith. The dual usage of Faith in this short story, along with its theme of devil worship amongst Puritan society draws the reader in, and leaves the story imprinted on his brain for a long time to come. As the story opens, Young Goodman Brown is about to enter the forest to partake upon an evil purpose. He leaves behind his sweet, pretty, young wife of three months, who wears pretty pink ribbons inRead MoreShort Story Chapter 11159 Words   |  5 PagesTyler frowned as he walked down the dark, isolated streets and moved closer to Josh. â€Å"Is it him?† Josh asked, his voice as quiet as a kitten’s purr. Josh ran a hand through his faded candy pink hair, which now looked more cotton candy pink than anything. He really needed to re-dye it. Nodding, Tyler pointed to a dark alleyway under the cloudy night sky, â€Å"There.† â€Å"You’re safe with me, he’s not real, you know that, right?† Josh whispered, putting an arm around the small, fragile boy. â€Å"But I see him†¦Ã¢â‚¬ Read More Faith in Hawthornes Young Goodman Brown Essay1105 Words   |  5 Pagesgood in the world. The story begins with Young Goodman Brown departing from his wife. His pretty young wife Faith is immediately identified by the pink ribbons in her hair. â€Å"And Faith, as his wife was aptly named, thrust her own pretty head into the street letting the wind play with the pink ribbons on her cap.† (Hawthorne 197). Hawthorne symbolically uses the color pink four times throughout the story. The pink ribbons in Faiths hair suggest that she is innocent and uncorrupted. Because Faith wasRead MoreThe True Love Conquers All985 Words   |  4 PagesTrope #1: True love conquers all True love conquers all is an idealistic yet common theme in romantic comedies. In Pretty in Pink, the two main characters surmount great odds to be together. Andie and Blane come from two different economic classes. Blaine comes from an upper-class family, drives an expensive car and wears trendy clothes. In contrast, Andie lives in a small house with her father who is in and out of a job. She sews her own clothes and works at the record store after school toRead MoreFighting the Dreaded Chemo Brain841 Words   |  3 Pageshas been hosed down with Pepto Bismol,† Maelyn retorts. â€Å"Pink is my signature color† Shelby announces proudly. Well on April 4th, I officially became of the â€Å"Pink is my Signature Color† club. Now please know, membership in this organization was not requested. I did not ask to join, pay any dues, or even aspire to be apart of this exclusive club. But here I am†¦ an official card carrying member of the â€Å"Breast Cancer Society† and now pink is indeed my signature color†¦ or is it? As I stood inRead MoreLove Conquers All Is An Idealistic956 Words   |  4 PagesTrue love conquers all is an idealistic yet common theme in romantic comedies. In Pretty in Pink, the two main characters surmount great odds to be together. Andie and Blane come from two different economic classes. Blaine comes from an upper-class family, drives an expensive car and wears trendy clothes. In contrast, Andie lives in a modest house with her father who struggles to hold a job. She sews her own clothes and works at the record store after school to subsidize their bills. Andie andRead MoreWeb Analysis Of Gofundme Project750 Words   |  3 Pagessite though, it seemed to be the first fundraising site to use. Even though GoFundMe website says it was â€Å"#1 fundraising platform† with people having raised more here than any other site (GoFundMe). So me being me I have no problem with that, except pretty much every other fundraising site has something close to that. Reading into a v ery incisive CNN article about cases where fraud has taken place. CNN writes that the site â€Å"has protections in place that keep donations from falling into the wrongs hands†Read MoreAnalysis Of The Book The Cafe 1408 Words   |  6 Pagesalways won in the end. Writers were a terrifying bunch. During Amelia’s first week of employment, an aspiring author had likened her to a fictional character of his. He’d gone on for a while, telling tales of a woman’s tragic love affair. She was a pretty girl, he’d said, who fell in love with a man she couldn’t have. Amelia had more in common with the character than she let on, minus the man of course. She recognised the ache of wanting someone she couldn’t have. The want burned its way into the bottom

Monday, December 16, 2019

Should Welfare Recipients Be Drug Tested Free Essays

Should welfare recipients be drug tested? Welfare is supposed to meet the basic needs and drugs are far from the basic human needs. If drug using recipients get all the benefits they are more likely to take their check and spend it on their next fix, rather than buy groceries. Drug testing welfare recipients would decrease the amount of people abusing the system, it would require recipients to stay free of using drugs, and would reveal recipients who are wasting the tax payers money. We will write a custom essay sample on Should Welfare Recipients Be Drug Tested or any similar topic only for you Order Now It is clear that drug testing welfare recipients would benefit the system, other recipients, and tax payers. Firstly, drug testing would decrease the amount of people abusing the system. People who are drug users and refuse to stop or get help will not apply for welfare. Also, drug testing would send a message to society that abusing the system will no longer be tolerated and it would free up extra funds for families who actually need the help. Thus, drug testing welfare recipients would stop people who are abusing of the system. Secondly, drug testing will require recipients to stay free of using drugs. If people really need the assistance money then they will chose to either stay clean or get help to get clean. Recipients who fail the test or simply refuse to take the test will not receive an assistance check and without the welfare money people will not be able to afford drugs. Therefore, drug testing welfare recipients would help clean up illegal drug use Lastly, drug testing would reveal recipients who are wasting the tax payer’s money. If the working class has to be drug tested to make their money, those receiving assistance should be drug tested to receive their check. Tax payers should not have to pay for some random person’s drug habit and if people chose to be foolish and want to do drugs they should get a job to support their bad habit. As a result, drug testing welfare recipients would reveal the people who are wasting the tax payer’s money. In conclusion, qualifying and receiving welfare is a privilege and if the government continues to allow drug users collect welfare payment, this will show that they condone their behavior. Drug testing welfare recipients would decrease abuse to the system, require people to stay clean and reveal people who are wasting the tax payer’s money. The government should pass the law to drug test welfare recipients. Hard working, taxpaying citizen’s money is going towards helping people get back on their feet using the welfare system, and far too often people are abusing the system to pay for and support their drug habits. How to cite Should Welfare Recipients Be Drug Tested, Papers

Sunday, December 8, 2019

Auditing & Assurance Pertinent Accounting Theory

Question: Describe about the Auditing Assurance for Pertinent Accounting Theory. Answer: Abstract The current segment elucidates different pertinent accounting theory, auditing as well as the assurance services with special orientation to the functions of the corporation BSF Limited. The current section aims to present a detailed overview of different operations of the corporations BSF Limited; an Australia based Bioresearch Corporation listed in the stock exchange of Australia. This specific corporation undertakes diverse research work for exploitation of the bacteria for the production of the fish. Nevertheless, the organization BSF Limited also embarks on different research functionalities that surrounds around diverse bioresearch for the invention of groundbreaking sustainable aqua cultural feeds. In addition to this, the present study also unearths different challenges that the company BSF Limited has encountered while carrying out research on different plant based feed. The research on the plan based feed are aimed at resolving different problems concerning fish based feed together with the cost borne by the corporation owing to unsuccessful projects. Again, the ineffective research also drew disapprovals from different environmentalists and faced the accusation of diversion of the food crops of superior value into lavish fish. However, this led to the most recent research on different bacteria based investigation for the production of the feeds that finally met with immense success. Furthermore, the present study consequently elucidates the sequential steps or else the necessary actions prior to the consideration regarding the auditing and implementation of the same into different functionalities of the corporation BSF Ltd. Subsequently; the present study critically assesses the risk associated to the process of audit along with the implementation of diverse utilities. Additionally, the up to date report explicates in detail the whole audit program for the business and illustrates the overall accounting treatment of different transaction related to t he research as well as development. Apart from this, the current report also elucidates in detail the applicable accounting treatment of the transactions associated to the government grant received by the business concern BSF Limited from the particular association Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). As a result, the report handles the overall process of analysis of the investigation as being publicly in addition to environmentally pleasant. Ultimately, the current task undertakes investigation of the sensibleness of the declaration as regards the valuation of the patent as an exclusive control over the superior technology utilized by the research association. Steps to be measured before recognition of audit and implementation in the BSF Ltd As rightly indicated by Chambers and Odar (2015), the audit procedure inevitably needs to abide by different auditing standards conditioned under the Section 336 of the Corporations Act 2001. Therefore, the procedure of auditing calls for the conformity with diverse auditing standards specifically, ASA 100 (Preamble to AUASB Standards), ASA 101 (Preamble To Australian Auditing Standards), ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements) and many others (Auasb.gov.au 2016). Again, the course of action involved in the process of assessment of the audit includes inspection of the potential clients of different Accounting Corporation, associated actions of the business in conjunction with the business owners. However, the chronological course of action of the audit also encompasses appraisal of different disagreeable risk related to the client that consists of examination of largely consistency of the business (Christensen et al. 2014). Nevertheless, the modus operandi of the audit pursue the due diligence process and substantiate the entire ethical threats related the privacy otherwise the contradictory benefits. Besides this, the management of the corporation BSF Ltd needs to possess sufficient capability for implementing the business action, since this business concern is a bioresearch business concern. On the other hand, varied state of affairs for audit supports the practice of determination of diverse appropriate structure for the financial over and above account of the business concern (Chychyla et al. 2015). Moreover, the procedure of inspection also consists of the assessment of the authenticity of the existing information relating to the client together with the compliance with various accounting standards. Apart from this, the assessor also has the need to inspect the ethical obligations and preserve the quality of the overall activity (Cohen et al. 2013). Besides this, the administration of the corporation also has the need to be consonant with each other with regard to the process of preparation as well as presentation of diverse financial statement. As a result, the assessors require assurance regarding the financial declarations of the corporation that needs to be without any kind of material fault that might occur due to diverse deceitful activities if not unintended faults. As rightly put forward by Duncan and Whittington (2014), the evaluator can prohibit the commitment with respective client corporation provided the administration put into practices different constraints on varied audit actions. Besides this, the evaluators can turn down definite proposals of audit whilst the financial evidences are not organized in accordance with the acceptable directives. Nonetheless, the evaluators take for granted substantiation from the earlier auditor concerning the implementation of different legal and simultaneously the procedure of realization (Hegazy and Farghaly 2016 ). Over and above this, the auditors can also assure the option of the projected evaluator consistent with diverse statutory requirements. Eventually, the assessors have the need to propose the mandatory letter of engagement with the specific client. Risk estimation of the audit of BSF Ltd As rightly indicated by Munteanu and Berechet (2014), the method of assessment of the overall audit risk have the need to abide by different accounting standards stipulated under the Australian Auditing Standards. This accounting notion or else the standards establish diverse obligations and all together offer the procedure of operation of the principles. As such, the evaluators can follow the regulations for example the AUASB ED 7/08 (Proposed Auditing Standard ASA 315) that aids the procedure of recognition and at the same time evaluation of the materiality risk (Auasb.gov.au 2016). Besides this, several other principles are put forward as a directive for executing the overall audit. Nonetheless, the central purpose of the appraiser is to recognize and to lessen the entire risk to an extensively low level simultaneously (Needles et al. 2013). Moreover, the evaluation of the current case study divulges the matter that the inherent risk associated to the operations of the corporation BSF Ltd is roughly around 90%. Again, conversely the control risk is currently at 5%. However, as per the case study, the risk of detection is said to be around 80%. In addition to this, the risk of audit as per the current case can be analyzed by deployment of the Audit Risk Model. As per the Audit Risk Model, the auditor can take into account both control in addition to inherent risk (Porter et al. 2014). Consequently, the audit risk can as a result, enumerated by execution of the rule that states that the audit risk is essentially the multiplication of the recorded inherent risk, detection risk in addition to risk associated to control. As a result, the formula for computation of the audit risk can be essentially expressed as (Audit Risk = Inherent Risk*Detection Risk*Control Risk). As stated in the case study, the risk associated to audit is as a result equal to 0.36=0.8*0.9*0.05. Therefore, the audit risk is computed to be equal to 36%. The audit risk needs to be within 10% an d this replicates the matter that the auditors need to implement the role of audit for the corporation BSF Limited. Audit program for the BSF Ltd The assessors can formulate audit program to ensure that a particular business functions properly. An appropriate audit program can also ensure proper control of the business and evaluation of the same for improvement (Reimers 2014). The assessors can acquire enough information and mandatory validation by undertaking an effective audit programs that entails a list of varied tasks related to the assessment as well as audit. As such, the audit procedures are mainly created with the objective of the improvement of methods of accounting and diverse accounting strategies (Reimers 2014). However, the process of audit involves different investigations and process of validation in addition to various processes of control. In a bid to validate different audit opinions, the auditors need to conform with different performance obligations stipulated under the Auditing Standards. Based on the directives of the audit the auditor needs to develop the requisite working papers. The auditor also needs to register different facets that can assist the entire mechanism of substantiation of the assessment. The auditors also have the need to prepare and present the working papers and record different functionalities in both the existing as well as the permanent audit register (Warren et al. 2013). As suggested by Weil et al. (2013), the permanent audit paper essentially comprises of different elements that can unceasingly influence the overall presentation of the Document of the Copy of Memorandum of Association of the organization BSF Limited. The permanent audit paper necessarily includes legal articles, vital minutes along with other important documents of contracts of the corporation BSF Limited. Besides this, the audit papers of the corporation BSF limited also needs to contain certain vital information as regards the internal control mechanism as well as the procedure of accounting followed by the corporation BSF Limited. Furthermore, the important audit documents of the firm B SF Limited also needs to include information concerning the overall structure and framework of the company, vital suggestions offered by different legal advisor and also bankers and necessary information regarding the accounts of balance, demonstration of the procedures of preparation, presentation as well as evaluation of financial accounts of the company BSF Limited (Chychyla et al. 2015). The auditor also needs to present principled accounting procedures, financial statements of superior quality and different performance indicators along with significant financial ratio that can help in recognition of the actual business trends. Set of the journal entries for diverse business transactions for research and development Journal entries for the research and development (RD) expenses are the following: Journal entries for recording specific transactions during the year 2013 Dr. RD exp 260,000,000 Cr. Cash or A/P 260,000,000 Dr. Cash or A/P $500,000,000 Cr. RD exp. $100,000,000 Cr. Unearned grant revenue $400,000,000 Journal entries for recording specific transactions during the year 2014 Dr. RD exp. 100,000,000 Cr. Cash or A/p $ 100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Journal entries for recording specific transactions during the year 2015 RD expenses $ 100,000,000 Cr. Cash or A/p $100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Journal entries for recording specific transactions during the year 2016 RD expenses $ 60,000,000 Cr. Cash or A/p $60,000,000 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000 Accounting treatment of the grant Consistent with the accounting guidelines conditioned under the accounting standard AASB 120, the conditions predetermined under the standard IAS 20, the accounting treatment for establishment of the government grants can be undertaken appropriately (Graham 2015). The regulations conditioned under pertinent accounting principles mentions that the government grants can be recorded as profit otherwise loss in an organized system all through the process by which the business concern recognizes and records the specific disbursements as mostly related costs. Besides this, the entire procedure involved in the recognition and at the same time documentation of specific government grants received by organizations close to profit or else loss is not as per different suppositions under the accrual accounting as shown under the specific accounting criterion of AASB 101 Presentation of Financial Statements (Graham 2015). Nonetheless, the means of recording government grants does not appropriately convince the entire practice of accounting. However, the government grant can be considered as a receivable and can be regarded as specific type of reimbursement. This in turn can provide the immediate financial defence to the complete business division with no plausible associated costs documented as profit or else loss during the particular course of time (Chambers and Odar 2015). Socially responsible as well as environmentally friendly account of the research The process of research and development undertaken by the corporation BSF Ltd needs to be socially responsible and all at once environmental friendly for maintenance of sustainability of operations. As per the case study on BSF Limited, the research work carried out on development of plant based feed by the corporation BSF Limited encountered criticisms from different quarters especially from environmentalists that suspected that the procedure of diversion of different food crops that are of human quality into the spendthrift fish can be compared to the procedure of diversion of different low valued fish into production. For that reason, this particular way of business can adversely affect the underprivileged people and sequentially shoot up the risk linked to malnutrition. As a result, there is a serious need for the development of a sociable and all at once environment friendly process of undertaking research. As such, this business practice also divulges the matter that the compan y BSF Limited needs to abide by diverse directives and regulations that are in essence specified standards. This can turn can help in the process of social and environmental assessments in the course of running business operations on a daily basis (Chambers and Odar 2015). Yet again, the corporation BSF Limited also has an obligation as regards the appropriate functioning of the customary system of tracking of varied environmental challenges in the business entity on the whole. Apart from this, there is a pressing need on the part of the management of the company BSF Limited to conform to a variety of strict guidelines concerning the functioning policies that in turn can even out the entire procedure of deliverance of the business function (Duncan and Whittington 2014). Furthermore, the human resource section of the corporation BSF Limited also needs to maintain just plus clear view that can evade biases to a definite party and uphold social liability (Hegazy and Farghaly 2016). Evaluation of the rationality of the exclusive control over bacteria-based feeds technology The implementation of appropriate control mechanism of fundamentally an intangible asset can facilitate the initiation of imminent economic growth and development (Chambers and Odar 2015). However, the potential of a specific business to manage the impending economic reimbursement from a particular intangible asset can take place out of a variety of legal alliances that can well be regarded as mandatory under provisions of applicable law. Conversely, companys control over particular intangible assets can sustain the overall route of development of general technical features (Needles et al. 2013). However, this can also assist the course of acquirement benefits in the upcoming stage (Needles et al. 2013).As per the provisions under the accounting standard AASB138 paragraph 13 -16, BSF Limited need to be acclimatized to and maintain certain level of proficiency and capability of the employees, shield the patents that consecutively can create economic benefits in the approaching period (Australian Accounting Standards Board AASB - Home 2016). Nonetheless, on account of deficiency of different lawful planning, the company BSF Limited can plan to shield the upcoming rewards through different substitute acts or else assessments. References Auasb.gov.au. 2016.Auditing and Assurance Standards Board AUASB - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Australian Accounting Standards Board AASB - Home. 2016.Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Chambers, A. D., and Odar, M. 2015. A new vision for internal audit.Managerial Auditing Journal,301, 34-55. Christensen, T.E., Baker, R.E. and Cottrell, D.M., 2014. Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2015. Financial Reporting Complexity and Accounting Expertise. Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2015. Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. and Wright, A.M., 2013. How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 273, pp.579-601. Duncan, B., and Whittington, M. 2014, September. Compliance with standards, assurance and audit: does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networksp. 77. ACM. Graham, L. 2015.Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Hegazy, M. A., and Farghaly, M. 2016, August. Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. InAmerican Accounting Association Annual Meeting. Munteanu, V. and Berechet, M., 2014. Paradigms of the Concepts and Principles Substantiating the Elaboration and Presentation of the Financial Reporting Situations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 44, pp.72-78. Needles, B.E., Powers, M. and Crosson, S.V., 2013. Principles of accounting. Cengage Learning. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Reimers, J.L., 2014. Financial Accounting: Business Process Approach. Pearson Higher Ed. Warren, C.S., Reeve, J.M. and Duchac, J., 2013. Financial managerial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Saturday, November 30, 2019

Stanley V. Illinois Essay Example For Students

Stanley V. Illinois Essay Stanley v. Illinois92 S.Ct. 1208 (1972)Nature of Case: The plaintiff is Peter Stanley. He said that his rights to equal protection of the law under the 14th Amendment have been violated. He believes that the Illinois law that makes children of unwed fathers wards of the state upon death of the mother violated his rights. Facts: Joan and Peter Stanley lived intermittently together for 18 years, in which they had 3 children. When Joan Stanley died, Stanleys children were declared wards of the state and placed with court appointed guardians after a dependency hearing by the State of Illinois. Stanley claimed that he had never been shown to be an unfit parent. He believed that since married fathers and unwed mothers could not be deprived of their children without proving this, neither should he. The Illinois Supreme Court accepted the fact that Peter Stanleys unfitness had not been proven but rejected that he was deprived of his rights under the 14th amendment. We will write a custom essay on Stanley V. Illinois specifically for you for only $16.38 $13.9/page Order now Issue: Did the State of Illinois violate the Equal Protection Clause when it denied Peter Stanley a hearing on his fitness to keep his children?Holding: Yes, a hearing is guaranteed by equal protection under the law, for both married fathers and unwed mothers unwed fathers. Rule:1. Justice White, speaking for the majority believes that the decision in this case is similar to Bell v. Burson, in which held that the state could not deprive a person of there drivers license pertaining to a speeding violation without a hearing. He stated: The states interest in caring for Stanleys children is de minimis if Stanley is shown to be a fit father. It insists on presuming rather than proving Stanleys unfitness solely because it is more convenient to presume than to prove. 2. They concluded that all Illinois parents are constitutionally entitled to a hearing on their fitness before their children are removed from their custody.Denying such a hearing to Stanley and those like him while granting it to other Illinois parents is inescapably contrary to the Equal Protection Clause. 3. The rule of law that justifies the holding of the case is: It is cardinal with us that the custody, care, and nurture of the child reside first in the parents, whose primary function and f reedom include preparation for obligations the state may neither supply nor hinder (Prince v. Mass.). 4. The integrity of the family unit has found protection in the due process clause of the Fourteenth Amendment, and the Ninth Amendment. We observed that the State registers no gain towards its declared goals when it separates children from the custody of fit parents. 5. Indeed, if Stanley is a fit father, the state spites its own articulated goals when it needlessly separates him from his family.One might fairly say of the Bill of Rights in general, and the Due Process Clause in particular, that they were designed to protect the fragile values of a vulnerable citizenry from the overbearing concern for efficiency and efficacy that may characterize praiseworthy government officials no less, and perhaps more, the mediocre ones.Words/ Pages : 536 / 24

Tuesday, November 26, 2019

Free Essays on How To Report

Tips for making a good report Topic The topics of the reports are expected to be related to a current newsworthy issue in a business publication, newspaper, or company newsletter and emphasis should be placed on the implications for business managers. However, if you have an interesting issue, especially about your work experience or current work, it can be a good topic. In short, choose whatever you want to analyze, but the topic should be so interesting that you may want to go further into it. Additionally, it is not necessary that the issue is a problematic or negative thing. Good things also can be the issue. For example, the success of Dell computer is a good topic for you to analyze. Providing factual Information In the beginning part, you may want to provide the factual information about the issue. For example, if you choose a company issue, then you can provide information about the company and the current situation it copes with. In this part, you are expected to describe the issue based on facts rather than your imagination. Through this part, you can identify why this issue is important and interesting. Analysis Linking your issue to topics either previously covered in class or in the textbook is expected. SWOT analysis about the issue SHOULD be included. And then, you can apply other analytical tools to understand or solve the issue. When you are using the analytical tools, an evaluative statement about the issue should be offered and supported. For example, in SWOT analysis, you would not get good points if you just write â€Å"there is high competition† for threats the company faces with. You are expected to provide more to support why the company is in high competition. Developing Alternatives Based on SWOT analysis, now you can suggest your ideas to solve a company’s problem or intensify its strengths. Here, the supportive analysis should be included to make it reasonable. Additionally, this part is the key ... Free Essays on How To Report Free Essays on How To Report Tips for making a good report Topic The topics of the reports are expected to be related to a current newsworthy issue in a business publication, newspaper, or company newsletter and emphasis should be placed on the implications for business managers. However, if you have an interesting issue, especially about your work experience or current work, it can be a good topic. In short, choose whatever you want to analyze, but the topic should be so interesting that you may want to go further into it. Additionally, it is not necessary that the issue is a problematic or negative thing. Good things also can be the issue. For example, the success of Dell computer is a good topic for you to analyze. Providing factual Information In the beginning part, you may want to provide the factual information about the issue. For example, if you choose a company issue, then you can provide information about the company and the current situation it copes with. In this part, you are expected to describe the issue based on facts rather than your imagination. Through this part, you can identify why this issue is important and interesting. Analysis Linking your issue to topics either previously covered in class or in the textbook is expected. SWOT analysis about the issue SHOULD be included. And then, you can apply other analytical tools to understand or solve the issue. When you are using the analytical tools, an evaluative statement about the issue should be offered and supported. For example, in SWOT analysis, you would not get good points if you just write â€Å"there is high competition† for threats the company faces with. You are expected to provide more to support why the company is in high competition. Developing Alternatives Based on SWOT analysis, now you can suggest your ideas to solve a company’s problem or intensify its strengths. Here, the supportive analysis should be included to make it reasonable. Additionally, this part is the key ...

Friday, November 22, 2019

Make His Fathers Day Special With These Quotes About Dads

Make His Fathers Day Special With These Quotes About Dads Remember the movie Junior, where Arnold Schwarzenegger plays the role of a pregnant man who goes through the rigor of labor and childbirth? While it was comical to watch Schwarzenegger carry a baby bump, the movie makes us think about fathers and their relationship with their offspring.Many patriarchal societies create predefined roles for men and women. While the woman plays the role of principal caregiver, the fathers role is relegated to outdoor accomplishments. As the provider for the family, the father has little or no role in raising children. Often he becomes a role model for sons and a disciplinarian for daughters. Modern Day Dads As societies modernized, they underwent a metamorphosis and social roles became fluid. Today, it is quite common for women to go out to work, and for men to be stay-at-home dads. Regardless of who the caregiver is, parenting is no childs play. Parents share equal responsibilities and duties while raising children.Yet, somehow in the celebration of the mother, the good ol dad is sidelined. Mothers Day has acquired the stature of a festival; Fathers Day comes and goes without as much fanfare. New age dads do more than just go to the office. The dirty diapers, night feeding bottles, and the baby strollers are no longer a mothers domain alone. Many hands-on fathers have found a love for baby chores.More than anything else, daddy is also Mr. Fix-It.  From a dripping tap to a broken heart, he can mend anything. A popular quote by Erika Cosby goes, You know, fathers just have a way of putting everything together. This Fathers Day, tell your dad that you appreciate him.   Fathers Are a Pillar of Strength A quotation attributed to the Knights of Pythagoras goes, A man never stands as tall as when he kneels to help a child. Think back. Remember how  strong your father was in times of difficulty. While everyone else was losing heart, he restored sanity and order. He must have felt the stress just as much as anyone else did, but he never let go. Everyone looked to him for support. He simply waited for the storm to pass. Disciplinarian Dad He is no pushover either. Most parents have their strict streak; something that King George V highlighted in this tongue-in-cheek quote, My father was frightened of his mother. I was frightened of my father and I am damned well going to see to it that my children are frightened of me. Have you ever wondered about the motivations behind your fathers strict disciplinarian side? You may find some insight in this collection of  quotes for Fathers Day. Fatherhood Is Not an Easy Job Before you start grumbling about your fathers idiosyncrasies, understand the challenges of his office. He cannot quit fatherhood. Put yourself in his place. How would you deal with a bunch of mischievous kids that are always up to trouble? The mewling baby becomes a wicked brat. In a few years, the brat grows into a rebellious teen. Nothing is easy about raising a child. Fathers constantly hope that their naughty little kid will eventually metamorphose into a responsible adult. Why Fathers Act Tough All through your childhood, when you resented your dads iron rule, youd think, I will be a better dad and not be so rigid with my kids. Fast-forward to twenty years, when you have your own little ones. You realize that parenting is no mean task. Youd probably go back to picking parenting lessons from your parents, as you know these lessons turned you into a reasonably good human being.20th-century pianist Charles Wadsworth must have experienced this first-hand. He said, By the time a man realizes that maybe his father was right, he usually has a son who thinks hes wrong. If you are planning to expand your family, these Fathers Day quotes will prepare you for the journey into parenthood. When the challenges of raising children get to you, turn to your parents for advice. Daddys Diligence Makes You a Winner Usually, fathers have been typecast as the hard-to-please taskmaster, who is always pushing his children towards self-reliance. We forget one of the best qualities of fathers- they are unfailingly encouraging.Despite his tough work schedule, father always finds time to teach and guide his children. Jan Hutchins said, When I was a kid, my father told me every day, Youre the most wonderful boy in the world, and you can do anything you want to. Such inspiring quotations made by dad serve like a beacon of light on a dark day. American comedian Bill Cosby put it perfectly: Fatherhood is pretending the present you love most is soap-on-a-rope.   Fathers Set the Right Example Some dads practice what they preach. They take on the role of fatherhood so seriously that they lead an exemplary life ​so that their children follow suit. It is not easy to follow every rule in letter and spirit. American author Clarence Budington Kelland wrote, He didnt tell me how to live; he lived, and let me watch him do it. Can you do the same for your children? Would you kick your bad habits so that your children pick up only the good traits? Tickle Your Fathers Funny Bone Your old man also has a funny side. Share a few jokes and see how his eyes twinkle and his loud guffaws startle you. If your dad enjoys drinks, share some funny drinking quotes with him to add to the merriment. If you and your dad enjoy funny political quotes, you will like this one by Jay Leno: A lot of controversy over this possible invasion of Iraq. In fact, Nelson Mandela was so upset, he called Bushs dad. How embarrassing, when world leaders start calling your father. How Dads Cope With Grown-Up Kids The most difficult experience for any parent is watching their kiddies grow up and fly the coop. In the TV show M*A*S*H, Colonel Potter said, Having babies is fun, but babies grow up into people. As kids grow old, they expect to be given more freedom. Having always been around to protect his child from danger, dad finds it difficult to withdraw his protective shield. He cannot help but worry about the safety of his children. After all, in his heart, his child will always remain a child.Fathers put up a brave front when their children marry or move out. They never let it slip that the change is devastating for them. If you are moving into a place of your own, make sure to let your old man know how much you adore him. Turn to Fathers Day sayings and quotes about dads to express your innermost feelings.It is not easy being a father. If you appreciate the feelings of a father, make your dad proud of you. It is the best gift a child can give his father.

Thursday, November 21, 2019

Nursing Philosophy Essay Example | Topics and Well Written Essays - 500 words

Nursing Philosophy - Essay Example People become patients when they seek assistance because of illness or for surgery. Some nurses believe that the word patient implies passive acceptance of the decisions and care of health professionals. With the emphasis on health promotion and prevention of illness, many recipients of nursing care are not ill. Moreover, nurses interact with family members and others to provide support, information, and comfort in addition to caring for the patient. For these reasons, nurses increasingly refer to recipients of health care as clients. A client is a person who engages the advice or service of another who is qualified to provide this service. The term client presents the receivers of health care as collaborators in the care, that is, as people who are also responsible for their own health. In 1995, the American Nurses Association (ANA) recognized the influence and contribution of the science of caring to nursing philosophy and practice. Their most recent definition of nursing acknowledges few essential features of contemporary nursing practice. (p.8) People's health beliefs influence their health practices. Thus a nurse's health values and practices may differ form those of a client. Nurses need to ensure that a plan of care developed for an individual relates to the clients conception of health. People are becoming increasingly aware of their environment and how it affects t

Tuesday, November 19, 2019

Is Chinas rise an opportunity or a threat to world Essay

Is Chinas rise an opportunity or a threat to world - Essay Example The country created an atypical economic growth model for a socialist nation which utilized market forces and strategies somewhat similar to an open democratic capitalistic market. The transformation of the nation was a slow process that culminated in a virtually open market in the 21st century. Light manufacturing is the nations strength since these operations are heavy on labor and China has the lowest prices of trained labor worldwide. There are plans for this economy to enter into other sectors. Among the topics discussed in this report are economic development in China, the US-China relationship and its global implications and China’s path towards change. China changed into semi-open economy forgetting about the previous close economy characteristic of a communist regime to obtain economic growth. China started to invest in infrastructure, water and energy supply increased capacity, and its transportation system to create a more attractive investment location for foreign capital. The transformation started in the 1960’s and the country created an effective environment for manufacturing operations. Communist philosophy did not interfere with the market forces opening. An economy committed to change that is willing to accept the best paths irrelevant of its political structure can achieve financial and economic growth. Economic development is the objective and key missions of all countries in order to achieve a better standard of living of the population of the world which has risen to 6.7 billion as of the fourth quarter of 2007 (CountryWatch). The country took off and gained political, military, and economic power in the 20th century to become the most powerful and influential nation in the world was the United States. In a latter stage of the century starting in the early 1970 a nation that exploded into the global game and displayed decades of outstanding economic growth of an above 10% yearly rate was

Saturday, November 16, 2019

Filipino Overseas Contract Workers in the US Essay Example for Free

Filipino Overseas Contract Workers in the US Essay For the first study, it is expected that the researcher would determine the factors that motivate Filipinos to leave their own country and work abroad. This would include their financial situations in the Philippines together with family size, occupation of spouse, occupation or educational level of the children, and other demographics. Since it is quantitative, it is expected that the study will be able to generate statistics in order to determine the best reason for their migration. Participants would probably prefer to migrate because of more compensation and support for multicultural groups (Zalaquett, et. al, 2008). This also includes an opportunity to work with the protection of the law implemented in the United States. Qualitative data would suggest poor chances of development for them in their own country. It is also expected in the trend study results that US foreign policy will be implemented for the migration of Filipinos in the country. More Filipinos are expected to leave their country and eventually take their families after they have established their lives in the States. However, the study does not make use of any scale in concluding for its objectives. The study is also limited to Filipinos whereas other races such as Israelites and Palestinians are not included. Also, the focus is only on the reason why Filipinos prefer to leave the Philippines and work in other countries (American Psychological Association, 2002). Based on the expected outcomes of the study, it is recommended by the researcher that further studies be initiated on this specific topic. It is also recommended that a study be conducted on job satisfaction of Filipino overseas workers (OFWs) in the United States and compare them with those who prefer to stay in the Philippines. A comparative study on worker’s rights and social security policies between the Philippines and other OFW filled countries is also recommended to further supplement the results of the present study. References American Psychological Association. (2002). Ethical Principles of Psychologists and Code Of Conduct (PDF). Zalaquett, C. , Foley, P. , Tillotson, K. , Dinsmore, J. , Hof, D. (2008). Multicultural and Social Justice Training for Counselor Education Programs and Colleges of Education: Rewards and Challenges. Journal of Counseling Development, Volume 86, Number 3, 323 – 329.

Thursday, November 14, 2019

Person Centered Therapy and Cognitive Behavioral Therapy for Post Traum

Carl Roger’s believed that everyone is inherently good. Therefore, even the vilest of people would be included. Some disputes have been made among behavior theorists that because the theory lacks structure, it is not as effective in treating illness. However, it is one of the main theories utilized by therapists today. Cognitive Behavioral Therapy is another popular theory that is used. It emphasizes the present and fixing cognitive distortions that clients may have. However, it too received some arguments against it, such as; treating symptoms and not the underlying cause of an illness. The theories that will be discussed are Carl Roger’s theory of Person Centered Therapy, Aaron Beck’s Cognitive Behavioral Therapy (CBT) and how they would treat Post Traumatic Stress Disorder (PTSD). In Person Centered therapy, the therapist establishes a solid therapeutic alliance with the client. â€Å"The therapeutic alliance is a more encompassing term for therapy that emphasizes the collaborative nature of the partnership between counselor and client. This partnership incorporates client preferences and goals into treatment and outlines methods for accomplishing those goals. The therapeutic alliance is an alliance based on listening to the client without being judgmental or giving unwarranted advice.† Individuals are working toward self actualization. They also look for ways to improve experiences. Individuals try hard to reach an optimal sense of satisfaction. This eventually leads them to become fully functioning. After the individual is fully functioning they are able to trust their own feelings and experience a better life (Rogers, 1961). Rogers found that very few become fully functioning. To cope with this they create defense mechanisms.... ...Capsule. Post Traumatic Stress Disorder. American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders (DSM-IV-TR). 14 Mar. 2008.http://www.behavenet.com/capsules/disorders/ptsd.htm. National Institute of Mental Health. Post Traumatic Stress Disorder : Signs and Symptoms. U.S. Department of Health and Human Services. 15 Mar. 2008. http://www.nimh.nih.gov/health/publications/anxiety-disorders/post-traumatic-stress-disorder.shtml. National Institute of Mental Health. Post Traumatic Stress Disorder : Treatment. U.S. Department of Health and Human Services. 15 Mar. 2008. http://www.nimh.nih.gov/health/publications/anxiety-disorders/post-traumatic-stress-disorder.shtml. Wikipedia. â€Å"Post Traumatic Stress Disorder.† Wikimedia Foundation. 15Mar. 2008. http://en.wikipedia.org/w/index.php?title=Post-traumatic_stress_disorder&redirect=no

Monday, November 11, 2019

Inventory System Essay

Inventory management is vitally important for any business that sells a physical product. An inventory system must balance having enough inventories on hand to meet the demand of customers while investing as little money as possible in inventory. Perishable products add another dimension of management considerations because they must be cycled through the inventory system more quickly and stored in a way that preserves their value. An inventory control system is an integrated package of software and hardware used in warehouse operations, and elsewhere, to monitor the quantity, location and status of inventory as well as the related shipping, receiving, picking and put away processes. In common usage, the term may also refer to just the software components. An inventory control system may be used to automate a sales order fulfillment process. Such a system contains a list of order to be filled, and then prompts workers to pick the necessary items, and provides them with packaging and shipping information. It is a supervision of the supply and storage and accessibility of items in order to insure an adequate supply without excessive oversupply. Inventory management systems are software programs used to maintain, gather and track inventory from the moment it reaches a retail setup to the moment it is sold. Automation has increased the efficiency and accuracy of inventory management, allowing companies to get information about a particular product’s sale levels and whether it is time to reorder at the very moment the item reaches a predefined stock level. The McDonald’s started in 1954. Raymond Kroc who is the founder saw a hamburger stand in San Bernardino, California and visualized a nationwide fast food chain. Kroc tested himself as an ancestor who revolutionized the American restaurant industry. Actually, Raymond Kroc is esteemed being the Farther of Industry. It became a popular and profitable teen hangout. In 1948, the brothers closed and reopened the restaurant to sell only hamburgers, milkshakes and French fries. As per the information of the McDonald’s history, the major revenue came from hamburgers, which were sold at a nominal price of 15 cents. The restaurant gradually became famous and the McDonald brothers begin franchising their restaurant in the year 1953. The first franchise was taken by Neil Fox and under it; the second McDonald’s restaurant was opened in Fresno, California. It was the first to introduce the Golden Arch design. The third and fourth restaurants were opened in Saginaw, Michigan and Downey, California, respectively. The latter is the oldest McDonald’s restaurant still in operation. In 1954, an entrepreneur and milkshake-mixer salesman, Ray Kroc, acquired the franchise of McDonald’s restaurant for outside California and Arizona. In effect, Kroc opened his first and the overall ninth restaurant in Illinois, Chicago, and gave birth to McDonald’s Corporation. In 1958, the restaurant chain sold its 100 millionth hamburger. In 1960, Kroc renamed his company as ‘McDonald’s Corporation’. In 1961, Kroc convinced the McDonald brothers to sell the business rights to him for a sum $2.7milion. Later that year, the Hamburger University was opened, which gave away McDonald’s restaurant Bachelor of Hamburgology degrees to students. In 1963, the mascot Ronald McDonald was born as a part of a marketing strategy in US. In 1967, the first restaurant outside US was opened in Richmond, British Columbia. In 1974, the 3000th restaurant opened in Woolwich, United Kingdom, which is the first of the country. Happy Meal was introduced in US in 1979. In 1984, the company became the main sponsor of the Summer Olympics. The year was also marked by the death of Ray Kroc. In 1988, the first restaurant opened in a communist country in Belgrade, Yugoslavia, followed by the first Soviet restaurant in Moscow (1990). In 1992, the largest McDonald’s was opened in Beijing, China, having over 700 seats and was later demolished. In 1993, the first sea-going restaurant was established, aboard the Finnish Cruise-ferry Silja Europa, sailing between Helsinki and Stockholm. In 1994, McDonald’s bagged the Catalyst Award for its program for ‘fostering leadership development in women’. In 1996, the first Indian restaurant was opened. In 2003, the company launched the ‘I’m lovin’ it’ campaign. In 2005, McDonald’s started its McDelivery service in Singapore. In 2006, the chain announced that it will publish nutritional information on its packaging of all its products, for the benefit of the c ustomers. Considering the huge success and brand McDonald’s has become, the food chain is spread across the world in almost all the major cities of the globe. Being economic and user friendly, the success rate of the company cannot be doubted. In 1985, the first McDonald’s restaurant in Thailand was opened at Amarin Plaza. Currently, there are more than 100 McDonald’s restaurants nationwide with a ring of convenient services at anytime and anywhere which including breakfast meals from 5.00-11.00 Am., Drive -thru, Dessert kiosk and McCafe. Besides, there is the McDelivery service on 1711 running from 9 Am. until midnight and some restaurant also offer 24-hour service to serve. Through the years, McDonald’s remained the world’s top quick service restaurant. With more than 33,000 branches in more than 120 countries around the globe, McDonald’s has served billions of customers since its first restaurant in 1955. McDonald’s history began even before the onset of the Second World War when brothers Dick and Mac McDonald started a drive-in restaurant business in Riverside California. Their menu was composed simply of 10-cent hamburgers and other drive-in products. After the war, the brothers opened a new type of restaurant in San Bernardino, California, where a little hamburger man called â€Å"Speedee† became the company’s symbol Dick’s and Mac’s endeavors proved so successful that other operators sought out franchises from them. In 1954 Ray Kroc exclusive sales distributor for Multimixer intrigued by the brother’s â€Å"Speedee System† visited the latter in San Bernardino, Upon his return to Chicago, Kroc obtained the exclusive licensing rights to the brothers system and had become heir National Franchise Agent in April of the same year construction began on the first restaurant in what was called the Mcdonald’s System Inc. The famous Golden Arches arrived in the Philippines in 1981 when George T. Yang president of McGeorge Food Industries was awarded franchising privilege in the country by McDonald’s international. The first store opened in the busy university area of Morayta while the second was established in the prime commercial area of Cubao beside New Frontier Theater. And now as they say, the rest is history. With the desire of providing Filipino customers with high quality food and service that meet global standards, George T. Yang, opened the first McDonald’s store along Morayta, Manila in 1981. Since then, McDonald’s has introduced so many innovations that captured the hearts of the Filipinos. It was McDonald’s who first offered the Value Meals and the Happy Meal. It was McDonald’s who first provided employment opportunities for students. And it was McDonald’s who first played an active role in helping out in the community through McDonald’s Charities. These and so many other â€Å"firsts† are the reasons for McDonald’s phenomenal growth! Today, with Kenneth S. Yang at the helm, McDonald’s is now a multi-billion-peso company with almost 274 stores nationwide! And still counting! Background of the Study Today McDonald’s is the largest brand of fast food restaurant that serve 52 million customers per day more than 100 countries. With the world-class standard, McDonald’s unites the QSC&V standards strictly all McDonald’s restaurants around the world. McDonald’s is one of the leading restaurant chains in the world, touching the lives of people everyday. The long journey of the burger brand started in 1940, when two brothers, Dick and Mac McDonald opened the first McDonald’s restaurant in San Bernardino, California. Initially, they owned a hotdog stand, but after establishing the restaurant they served around 25 items, which were mostly barbequed. Statement of the Problem The study attempts to know the more effective inventory control system that McDonald’s should use. 1. To determine whether Perpetual or Periodic Inventory Control System is to be used by McDonald’s 2. To determine whether McDonald’s performs effectively and efficiently in managing their inventories 3. Are there times when McDonald’s are out of stock because of wrong inventory? 4. Are there any problems in the accounting system of McDonald’s? Significance of the Study In order to determine the type of Inventory Control System that McDonald’s should use the researchers showed some of the contributions to the management and customers: For the management-this research study will help them choose the appropriate and more effective type of Inventory Control System in order to improve their management. For the customers-so that they would enjoy freshly made food. SCOPE The study covers Inventory Control System such as Periodic and Perpetual System. Periodic System is a type of Inventory Control System in which merchandise purchases are recorded in the purchases account, and the inventory account balance is updated only at the end of each accounting period while Perpetual System is a type which has traditionally been associated with companies that sell small numbers of high-priced items, but the development of modern scanning and computer technology has enabled almost any type of merchandiser to consider using this system. McDonalds follows a Just in Time (JIT) system of inventory management. JIT, as the name suggests, is the system of supplying products to customers as soon as they have ordered for it, with minimal delay between placing the order and getting it in hand. McDonalds doesn’t begin to cook or assemble or preheat their stuff until they receive a customer order. This was not the case earlier. They had a different approach to inventory management wherein they used to pre-cook a batch of hamburgers and sit under heat lamps. It used to keep them under the lamps for as long as possible and eventually discard whatever they couldn’t sell. Hence customers couldn’t enjoy freshly made food. The only way it could happen was by the customer giving a special order. It also covers the efficiency and effectiveness of McDonald’s in managing their fast food chain, their service and the satisfaction that they would provide for their valued customers. LIMITATION This research study is limited only in San Pedro, Laguna. McDonald’s in San Pedro Laguna is located in Cataquiz Subdivision, National Hi-Way, San Pedro, Laguna. HYPOTHESIS: Null Hypothesis: There is no significant difference in Inventory Control System in either Periodic System or Perpetual System. Alternative Hypothesis: Is there any significant difference in Inventory Control System in either Periodic System or Perpetual System? DEFINITION OF TERMS 1. Inventory-The value of materials and goods held by an organization (1) to support production (raw materials, subassemblies, work in process), (2) for support activities (repair, maintenance, consumables), or (3) for sale or customer service (merchandise, finished goods, spare parts). 2. Control-Device or mechanism installed or instituted to guide or regulate the activities or operation of an apparatus, machine, person, or system. 3. System-An organized, purposeful structure that consists of interrelated and interdependent elements (components, entities, factors, members, parts etc.). These elements continually influence one another (directly or indirectly) to maintain their activity and the existence of the system, in order to achieve the goal of the system. 4. Inventory Control System-A database used for storing and administering all types of data required for efficient and accurate warehouse inventory management. This may include modules or fields for keeping track of all items and locations, requisitions, back orders, required levels of inventory on hand, reorder points, lead times, inventory error tracking, and more. This type of system may interface with an ERP and other applications. 5. Effective-Having the desired result. 6. Efficient-performing or functioning in the best possible manner with the least waste of time and effort; having and using requisite knowledge, skill, and industry; competent; capable 7. Management-The directors and managers who have the power and responsibility to make decisions and oversee an enterprise. 8. The size of management can range from one person in a small organization to hundreds or thousands of managers in multinational companies. In large organizations, the board of directors defines the policy which is then carried out by the chief executive officer, or CEO. Some people agree that in order to evaluate a company’s current and future worth, the most important factors are the quality and experience of the managers 9. Perishable-goods that can lose its usefulness and value if not appropriately stored or transported, or if not utilized within certain period. 10. Periodic- a type of Inventory Control System in which merchandise purchases are recorded in the purchases account, and the inventory account balance is updated only at the end of each accounting period 11. Perpetual- a type which has traditionally been associated with companies that sell small numbers of high-priced items, but the development of modern scanning and computer technology has enabled almost any type of merchandiser to consider using this system. 12. Integrated- Strategy aimed at unifying different marketing methods such as mass marketing, one-to-one marketing, and direct marketing. Its objective is to complement and reinforce the market impact of each method, and to employ the market data generated by these efforts in product development, pricing, distribution, customer service, etc. 13. Information- Data that is (1) accurat e and timely, (2) specific and organized for a purpose, (3) presented within a context that gives it meaning and relevance, and (4) can lead to an increase in understanding and decrease in uncertainty 14. Process- Sequence of interdependent and linked procedures which, at every stage, consume one or more resources (employee time, energy, machines, money) to convert inputs (data, material, parts, etc.) into outputs. These outputs then serve as inputs for the next stage until a known goal or end result is reached. 15. Accessibility- Extent to which a consumer or user can obtain a good or service at the time it is needed; Ease with which a facility or location can be reached from other locations 16. Storage- Non-transitory, semi-permanent or long-term, containment, holding, leaving, or placement of goods or materials, usually with the intention of retrieving them at a later time. It does not include the interim accumulation of a limited amount during processing, maintenance, or repair. 17. Software component- A software component is a unit of composition with contractually specified interfaces and explicit context dependencies only. A software component can be deployed independently and is subject to composition by third parties 18. Packaging- Processes (such as cleaning, drying, preserving) and materials (such as glass, metal, paper or paperboard, plastic) employed to contain, handle, protect, and/or transport an article. Role of packaging is broadening and may include functions such as to attract attention, assist in promotion, provide machine identification (barcodes, etc.), impart essential or additional information, and help in utilization. See also packing. 19. Shipping- The process of transporting an item, usually through the mail. Shipping is a very basic, common way of getting an item from one place to another, or from one person to another. 20. Franchise- Commerce: (1) A privilege granted to make or market a good or service under a patented process or trademarked name. (2) A business operating under such privilege. 21. Fast food chain- a chain of restaurants serving inexpensive food, such as hamburgers and fried chicken, prepared and served quickly.

Saturday, November 9, 2019

After the Revolutionary War Essay

After the Revolutionary War, many Americans realized that the government established by the Articles of Confederation was not working. America needed a new form of government. It had to be strong enough to maintain national unity over a large geographic area, but not so strong as to become a tyranny. Unable to find an exact model in history to fit America’s unique situation, delegates met at Philadelphia in 1787 to create their own solution to the problem. Their creation was the United States Constitution. Before the Constitution could become â€Å"the supreme law of the land,† it had to be ratified or approved by at least nine of the thirteen states. When the delegates to the Philadelphia Convention signed the Constitution on September 17, 1787, they knew ratification would not be easy. Many people were bitterly opposed to the proposed new system of government. A public debate soon erupted in each of the states over whether the new Constitution should be accepted. More important, it was a crucial debate on the future of the United States. The Federalist Papers Nowhere was the furor over the proposed Constitution more intense than in New York. Within days after it was signed, the Constitution became the subject of widespread criticism in the New York newspapers. Many commentators charged that the Constitution diminished the rights Americans had won in the Revolution. Fearful that the cause for the Constitution might be lost in his home state, Alexander Hamilton devised a plan to write a series of letters or essays rebutting the critics. It is not surprising that Hamilton, a brilliant lawyer, came forward at this moment to defend the new Constitution. At Philadelphia, he was the only New Yorker to have signed the Constitution. The other New York delegates had angrily left the Convention convinced that the rights of the people were being abandoned. Hamilton himself was very much in favor of strengthening the central government. Hamilton’s Constitution would have called for a president elected for life with the power to appoint state governors. Hamilton soon backed away from these ideas, and decided that the Constitution, as written, was the best one possible. Hamilton published his first essay in the New York Independent Journal on October 27, 1787. He signed the articles with the Roman name â€Å"Publius.† (The use of pseudonyms by writers on public affairs was a common practice.) Hamilton soon recruited two others, James Madison and John Jay, to contribute essays to the series. They also used the pseudonym â€Å"Publius.† James Madison, sometimes called the Father of the Constitution, had played a major role during the Philadelphia Convention. As a delegate from Virginia, he participated actively in the debates. He also kept detailed notes of the proceedings and drafted much of the Constitution. Unlike Hamilton and Madison, John Jay of New York had not been a delegate to the Constitutional Convention. A judge and diplomat, he was serving as secretary of foreign affairs in the national government. Between October 1787 and August 1788, â€Å"Publius† wrote 85 essays in several New York newspapers. Hamilton wrote over 60 percent of these essays and helped with the writing of others. Madison probably wrote about a third of them with Jay composing the rest. The essays had an immediate impact on the ratification debate in New York and in the other states. The demand for reprints was so great that one New York newspaper publisher printed the essays together in two volumes entitled The Federalist, A Collection of Essays, written in favor of the New Constitution, By a Citizen of New York. By this time the identity of â€Å"Publius,† never a well-kept secret, was pretty well known. The Federalist, also called The Federalist Papers, has served two very different purposes in American history. The 85 essays succeeded by helping to persuade doubtful New Yorkers to ratify the Constitution. Today, The Federalist Papers helps us to more clearly understand what the writers of the Constitution had in mind when they drafted that amazing document 200 years ago.

Thursday, November 7, 2019

Answers to Questions About Hyphens in References to Age

Answers to Questions About Hyphens in References to Age Answers to Questions About Hyphens in References to Age Answers to Questions About Hyphens in References to Age By Mark Nichol The rules about references to age, and the proper use of hyphens in such references, are simple yet easily misunderstood. Here are a few explanations in response to readers’ questions about the topic. 1. Could you help me understand the correct way to write ages? For example, â€Å"My three-year-old was too young for the movie† is hyphenated, while â€Å"He is three years old† is not, or at least I dont think it is. Your examples are correct: Hyphenate â€Å"three-year-old† and similar phrases only when they serve as phrasal adjectives describing someone or something (or when, as in the case of the first example above, the someone or something of that age is implied). The simple phrase â€Å"three years old† merits no hyphenation, because it isn’t being combined to modify anything. Unfortunately, many people are confused by this distinction, so the phrase is often hyphenated incorrectly, and the frequently seen error perpetuates the confusion. 2. In your sentence â€Å"Write ‘fifty years old,’ for example, rather than ‘aged fifty years,’† the phrase should read â€Å"fifty years-old,† shouldnt it? â€Å"Fifty years old† should be styled just like that, as explained in the previous response; in reference to a fifty-year-old, hyphenate as shown whether what is fifty years old is explicit or implicit. Never hyphenate years and old while leaving the preceding number detached, and never hyphenate fifty and year without also including old in the hyphenated string of words; â€Å"fifty-year old man† refers to an old man who is fifty years, which is nonsensical. The only case in which years and old would be hyphenated is in a sentence such as â€Å"It’s a years-old tradition† a reference to a tradition that is (many) years old. 3. â€Å"When a doctor was dictating a report, he said, ‘This is an approximately 40 50 year old woman . . . .’ It’s my job as a transcriptionist to make the doctor look good; I don’t just type verbatim. So I put, ‘This is an approximately 40- to 50-year-old woman . . . .’ ‘This is a 40-50-year-old woman . . .’ looks awful and confusing, even though that is actually what the doctor said. I could also have written, ‘This is a woman who is approximately 40 or 50 years old . . . .’† Both of your solutions are elegant. If, however, you were required to transcribe verbatim and I think doing so would be necessary only in a legal context the solution would be, â€Å"This is an approximately 40-, 50-year-old woman.† The comma indicates a pause for expansion or self-correction. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Wether, Weather, Whether50 Idioms About Arms, Hands, and FingersWoof or Weft?

Tuesday, November 5, 2019

Make Non-Toxic Glue From Milk

Make Non-Toxic Glue From Milk Use common kitchen materials to make your own glue. Add vinegar to milk, separate the curds, and add baking soda and water. Voila, youve got glue! Difficulty: AverageTime required: 15 minutes Materials 1/4 cup hot water1 tbsp vinegar2 tbsp powdered dry milk1/2 tsp baking sodaWater How to Make It Mix 1/4 cup hot tap water with 2 tbsp powdered milk. Stir until dissolved.Stir 1 tbsp of vinegar into the mixture. The milk will begin to separate into solid curds and watery whey. Continue stirring until the milk is well-separated.Pour the curds and whey into a coffee filter positioned over a cup. Slowly lift the filter, draining the whey. Keep the curd, which is in the filter.Squeeze the filter to remove as much liquid as possible from the curd. Discard the whey (i.e., pour it down a drain) and return the curd to a cup.Use a spoon to break the curd into small pieces.Add 1 tsp hot water and 1/8 to 1/4 tsp baking soda to the chopped curd. Some foaming may occur (carbon dioxide gas from the reaction of baking soda with vinegar).Mix thoroughly until the glue becomes smooth and more liquid. If the mixture is too thick, add a bit more water. If the glue is too lumpy, add more baking soda.The finished glue can vary in consistency from a thick liquid to a thick paste, depending on how much water has been added, how much curd was present, and how much baking soda was added. Use your glue as you would any school paste. Have fun!When not in use, cover your cup of glue with plastic wrap. Over time, its consistency will become smoother and more clear.Unrefrigerated glue will spoil after 24 to 48 hours. Discard the glue when it develops a spoiled milk smell. Tips for Success The separation of curds and whey works best when the milk is warm or hot. This  is why powdered milk is recommended for this project.If the separation doesnt work well, heat the milk or add a bit more vinegar. If it still doesnt work, start again with warmer water.Clean dried glue by loosening/dissolving it in warm water and wiping it away. Glue will wash out of clothes and off surfaces. Reaction Between Milk and Vinegar Mixing milk and vinegar (weak acetic acid) produces a chemical reaction that forms a polymer called casein. Casein is essentially a natural plastic. The casein molecule is long and pliable, which makes it perfect for forming a flexible bond between two surfaces. The casein curds may be molded and dried to form hard objects that are sometimes called milk pearls. When a small amount of baking soda is added to chopped curd, the baking soda (base) and residual vinegar (acid) participate in an acid-base chemical reaction to produce carbon dioxide, water, and sodium acetate. The carbon dioxide bubbles escape, while the sodium acetate solution combines with the casein curds to form a sticky glue. The thickness of the glue depends on the amount of water present, so it can be either a sticky paste (minimal water) or a thin glue (more water).

Saturday, November 2, 2019

Governing global business Article Example | Topics and Well Written Essays - 2000 words

Governing global business - Article Example Galbraith asserts that the classical economy theories were only true in the past millenniums and argues that those were the days when the society lived in poverty. The current civil society has advanced from the poor lifestyle to affluence and as a result, a completely new economic theory has developed. The businesses have developed and they are turning from local to global marketing, most of the business ventures are forced to put in place a frame work of operation that embraces accountability and global recognition otherwise they would greatly degrade their technique. There are many small organisations that have come together to fight for fare trade that would ensure corporate responsibility. Galbraith argues that as the society becomes more affluent, the trends in economic theory should also change towards generating consumer demand artificially. Business ventures have to advertise so as to create that need in their customers and produce commercial goods and services; this has brought about neglect to the public sector (Galbraith & Galbraith 2007). Galbraith asserts that with the wealth around, many people for example Americans may tend to purchase luxurious items while their backyard was polluted and their children attended poorly managed schools. He also argues that the presence of the market alone would under supply or totally fails to provide for a lot of consumer goods to the general public while private commodities would be characteristically over provided due to the advertising process which effectively creates an artificial demand above the individual's fundamental requirements. Galbraith advocates for regulated consumption of certain products by imposing greater consumption taxes with grounds that would be a better form of taxation compared to labour and land taxes. Legislating the corporate responsibility to meet the expectations of multi-national democracy. These regulations need the intervention of bodies like European Union, national governments and other non-governmental organisations. The increasing influence of TNCs on the global market is posing a threat to some governments and small businesses and hence it should be tamed to attain global responsibility (Galbraith & Galbraith 2007). TNC Power and Globalization Most of the trans-national corporations have resulted in abuse of human rights (in terms of salaries and goods) since they have attained sudden domination and unexplained powers over the political and economic scene. The need for decentralized power and the complicated relationship of the regulation and influence that is typical for today's economy pose a challenge to the accountability and responsibility of advertisements and the safeguarding of the human rights (Galbraith & Galbraith 2007). Globalization is the major motivation factor to the emergence of the trans-national corporations and multinational business ventures as the major players in the international stage. Since these corporations have high economic capabilities, they tend to override their ability and operations to influence or manipulate political and ec

Thursday, October 31, 2019

OPERATIONS management Essay Example | Topics and Well Written Essays - 1750 words

OPERATIONS management - Essay Example By extension, adoption of standards in business operations leads to market fragmentation due to the rise of divergent requirements of resources for new products. However, implementation of various standards within an organization may come with challenges and disadvantages in the short run which nonetheless can be overcome in the long run. Research has shown that standards are vital in efficiency promotion especially during operations in manufacturing processes. Standards avail modalities through which processes can be carried out in large quantities without changes. In this regards, there is a reduction in technical errors which routinely occur during production of goods. When standards are put in place, a permanent design and materials necessary for production are specified which rarely change except when the standards are revised. By using the internationally acclaimed standards, organizations are at a vantage point where they can negotiate for favourable deals to boost their profi tability. In the end, contract ambiguities are avoided which often undermine smooth and efficiency running of organizations (Goldenhar and Schulte, 1994, 770). According to Aitken, Chaudhry, Boxall and Hull (1999, 190), conformation to accepted standards provides a means through conveyance of complex information with regards to a product is done. There are enormous challenges to organisations on how to inform the public about the suitability of their products. This is because some methods of manufacturing are widely used to produce products that are complex and hard to explain to the public. However, with standardised mode of operation and conformance, a shorthand mode of communication can be developed based on standards specifications. The standards even come with simplified ways and information on how different operations are carried out without including the highly technical details. In this regard, there is a common language which is easily understood by both designers and consu mers of different products. Reliability of the way operations are carried out within area of manufacturing is increased due to rationalisation and consistency of processes. When standards are put in place, mass production becomes easy because goods are produced within an accepted set standard which eliminates the need for constant check of quality. Therefore, many costly processes are eliminated such as inventory control and quality assurance processes which dig in the profitability of an organisation. In addition, training of workers to participate in the use of standardised procedures is efficient since the amount of time spent is little. In the end, there is streamlining of operations which results in production of goods and services that are internationally accepted (Nicholson, 2004, 147). Standards are very important to the management team of an organization since they help it in entrenching the culture of operational excellence. Operational excellence is vital for an organisat ion to realize its set targets and objectives efficiently without using many resources. Every organisation has its set business operations which must be conformed to acceptable standards within its sphere of operation. As such, business operation processes are important tools through which an organisation can achieve sustainable competitive advantage over other competing firms. In order to attain a sustainable

Tuesday, October 29, 2019

How does amount of CO2 vary in the places with a high amount of cars Lab Report

How does amount of CO2 vary in the places with a high amount of cars comparing to the fields - Lab Report Example The components of the fields determine the level of consumption that the field uses of the component while the cars release it. Cars release a substantial amount of the carbon dioxide the world environment suffers from (Mintzer. p.202). The study is developed to detail these studies and aid in understanding their effects on the environment. How does the amount of carbon dioxide vary in the places with a high amount of cars comparing to the fields? This question provides a more general approach to the study. A more direct question would include a coverage that includes the activities in an environment and the effect that they have on the volume of carbon dioxide. The question would consider the effect that the presence of cars in an environment would have creating a difference between the amounts of carbon dioxide in the two places. That is the fields and places with many cars. Based on these, the research question therefore would be: What effects does the level of activity in the environment have on the amount of carbon dioxide in relation to the presence of cars and their absence in a field? Places with cars have high carbon dioxide volumes while fields have low carbon dioxide volumes. Considering the volumes that cars emit in carbon dioxide, one discovers that chances prove high that places with many cars have a high carbon dioxide content compared to fields. The study aims at proving this hypothesis. The variables include two aspects that are the amount of carbon dioxide and the place or environment that is between a place with a high amount of cars and fields, which have a small amount of cars. In the study, the level of carbon dioxide provides the dependent variable whose volume depends on the environment and the activity in it in relation to cars. This means the environment is the independent variable. To understand further the effect that

Sunday, October 27, 2019

Consequences of Using an Existing Company Name

Consequences of Using an Existing Company Name In relation to Roy wanting to name his company ‘Mini-Mahogany Ltd.’, the Minister for Enterprise, Trade and Employment could refuse to allow the registration of the afore mentioned business as it could be misleading to the consumers. There is already a company registered in Dublin called ‘Mega-Mahogany Ltd.’ This minor difference between the names of the two companies could lead some people to become confused as both companies deal in timber products. One such case that this infringement can be seen is the case of: Jacob Fruitfield vs United Biscuits (2007) Jacob Fruitfield was previously in the Irish market selling Fig Rolls and Cream Crackers when the defendants, United Biscuits (U.K.) Limited, tried to enter the market selling their version of both products. Jacobs sought an injunction to stop United Biscuits selling the biscuits using the same name and they were successful. To have the injunction passed, the judge tried a test. He asked for these three statements to be proved either true or false; The existence of a reputation or goodwill in the claimant’s product including, where appropriate, in a brand name or get-up. The risk of confusion between what is alleged to be the offending product and the claimant’s product. Whether damage to the claimants goodwill by virtue of any such confusion has been established. (Simon McAleese Passing Off) Having then found that United Biscuits were indeed failing on these three tests, Clarke J granted the injunction for to prevent the sale of United Biscuits’ Fig Rolls on the Irish market as they were too similar to the Jacobs Fig Rolls. Wrappers of both Jacobs and United Biscuits Fig Rolls and Cream Crackers Difference between Memorandum and Articles of Association Roy would also need to know that he would need to have a Memorandum and Articles drawn up for his company. Memorandum of Association and Articles of Association are separately very important documents and together they serve as the constitution of a company. A Memorandum is a document which outlines the rules and regulations of the proposed company and its dealings with the outside world. The Memorandum has the following features included; The name, address and the office of the company that has been registered. The way the share capital of the company has been structured The aims and the objectives of the company being set up. The Articles of Association is a document that contains the rules of the company which are used by all employees of the company. This is an internal document and is filed with the Registrar of Companies on Parnell Square, Dublin 1. Some of the major features of the Articles include; The structure of the company The rights of the employees and the voting pattern if needed Conduct of Directors meetings Conduct of Shareholders Difference in the structures of Shares The main differences that Roy would need to understand between the two documents would be the following: The Memorandum is also called the Charter of an organisation. This document is a helpful document for future investors as it gives them an insight into how their money will be used by the company. The Articles, however, is the document that allows the structure of the company and the breakdown of the power in the company. The Articles contain all the laws by which the company will adhere to and also the rules that the employees must follow. (Difference Between Memorandum of Association and Articles of Association, 2011) Statutory Duties imposed on Directors of Irish Companies When a Director is appointed to a company, they are given a list of duties which they must follow for the wellbeing of the organisation. Some of these duties are common law duties; they are also called ‘Fiduciary Duties’. Other duties fall under the heading of ‘Statutory Duties’. These duties include the following points; Duty to maintain proper books of the company accounts. Duty to prepare the annual accounts of the company. Duty to file the necessary documentation with the Companies Registration Office. Duty of disclosure on personal information. Duty to call general meetings within the company. Duty to have an annual audit carried out in the company. Duty to write reports for the members of the company. (Pearse Trust Blog, 2014) Companies can only make loans to the directors of the company for a small number of circumstances and once the loan is fully disclosed in the company’s accounts. As mentioned in Section 31 of the Companies Act 1990, if the company has given a loan to a director and not followed all the necessary protocols, the director who granted the loan or who received the loan may be held liable for the cost of the loan. The same director could also be liable if the company goes into liquidation. For the director to avoid this punishment, they must follow all steps in that have been outlined in the Companies Act (see appendix). (McNulty, 2014) Directors must also disclose any interests they have in the company or in any company associated with the company they work for. Every company must keep a registry of these interests. The keeping of this registry is to avoid any situation where any person may claim that the company was fully aware of the director’s interest. Any such failing could result in criminal sanctions and/or the interested shares being void for that director. Fixed Charge and Floating Charge Roy also needs to know about the different types of charges he would face if he needs to take out a loan from the company in the future. Fixed and floating charges are used by companies to secure borrowing. This type of borrowing is typically arranged under the terms of a debenture. Any charge on a company’s assets must be recorded at the Companies Registry Office. A fixed charge is a mortgage that is secured on a piece of property owned by the company. These pieces of property could include land or buildings, machinery, shares, copyrights, patents, etc. Whereas floating charges are much easier for a company to handle as they can be taken without any specific asset being registered to the company. This means that any stock that the company holds or vehicles used by the company can be charged to obtain the loan. The speciality of the floating charges means that the company can go about normal business, buy and sell its stock, change machinery or vehicles without needing prior p ermission from the person or organisation they are paying mortgage to. As most borrowing is done through banks, it is these banks that then set the type of charge being applied to the company. Most of the time the bank will apply fixed charges on any asset which the company owns that already has fixed charges on. All other charges are then floating charges. Most banks want more than just this type of guarantee and will often ask the directors of the company for personal guarantees. (Fixed Floating Charges) Personal Guarantee A personal guarantee is a pledge in which an individual agrees to be responsible for the financial obligations of a debtor or a borrower to a lender in the event that the debtor or borrower fails to pay an amount owing under the loan agreement. A personal guarantee signifies that the lender can lay claim to the guarantor’s assets in case the borrower defaults. It is the equivalent of a signed blank cheque without a date. The guarantee can only be cancelled by the lender, not the borrower. In the event of the guarantor’s death, normally the lender will not void the personal guarantee but will seek for a new guarantor to fill in the deceased place and continue the guarantee. (McManus, 2011) Bank of Scotland (Ireland) vs Jim Mansfield In the case of Bank of Scotland vs Jim Mansfield, Bank of Scotland (B.o.S.) granted Jim Mansfield a loan to further his empire at CityWest. Mansfield gave a personal guarantee that the loan would be repaid in full. When Mansfield refused to pay back the money to NAMA, they sought an injunction in the Commercial Court where they successfully won and the court forced Mr. Mansfield to repay the â‚ ¬204m. Mr. Mansfield passed away before he could pay back the loan which now leaves his family liable to repay the fortune. Works Cited Companies Act 1990. (n.d.). Retrieved December 01, 2014, from www.irishststutebook.ie: http://www.irishstatutebook.ie/1990/en/act/pub/0033/sec0031.html Difference Between Memorandum of Association and Articles of Association. (2011, May 10). Retrieved November 30, 2014, from www.differencebetween.com: http://www.differencebetween.com/difference-between-memorandum-of-association-and-vs-articles-of-association/ Fixed Floating Charges. (n.d.). Retrieved November 30, 2014, from www.companylawclub.co.uk: http://www.companylawclub.co.uk/topics/fixed_and_floating_charges.shtml McManus, F. (2011, February). The Dangers of Personal Guarantees. Retrieved November 30, 2014, from www.morganmcmanus.com: http://www.google.ie/url?sa=trct=jq=esrc=ssource=webcd=3ved=0CDAQFjACurl=http://www.morganmcmanus.com/pdfs/The_Dangers_of_Personal_Guarantees.pdfei=j4N8VPWwOImU7AanwIGIBgusg=AFQjCNFYmFIsOKFPbT4a9yHjkycnbuCtdgbvm=bv.80642063,d.ZGU McNulty, T. (2014). Class Notes. Company Law. Dunlin. Pearse Trust Blog. (2014). Retrieved November 30, 2014, from www.pearse-trust.ie: http://www.pearse-trust.ie/blog/bid/99334/Duties-Powers-Of-Directors-Of-Private-Companies-In-Ireland Simon McAleese Passing Off. (n.d.). Retrieved November 30, 2014, from www.simonmcaleese.com: http://www.simonmcaleese.com/asp/printf.asp?RecordId=310 Appendices Case of Jacob Fruitfield Food Group Ltd v United Biscuits (UK) Ltd United Biscuits, more commonly known as McVities, sought to introduce fig roll biscuits and cream crackers into the Irish market. The packaging of both products was strikingly similar to comparable products already available on the Irish market by Jacobs. Jacobs successfully obtained an injunction in the High Court preventing the distribution of the McVitie fig rolls in packaging which was confusingly similar to that of Jacobs. What is the test to be met in determining whether packaging is so strikingly similar that it is in fact passing off? Clarke J set down a three part test to be applied in assessing whether or not there is an action for passing off: The existence of a reputation or goodwill in the claimant’s product including, where appropriate, in a brand name or get-up; The risk of confusion between what is alleged to be the offending product and the claimants product; and Whether damage to the claimants goodwill by virtue of any such confusion has been established. Clarke J specifically considered that the similarity between the two products should be judged, to a significant extent, as a matter of first impression. He stated: Firstly I should have regard to the circumstances in which the products are likely to be purchased, the sort of customers who are likely to purchase them, and the amount of attention which, at least the less careful of those purchasers, are likely to apply to their considerations. The competing get ups should be judged as a matter of first impression but also by reference to the type of features which, in all the circumstances of the case, are likely to attract the attention of a purchaser in those circumstances. Having considered the colour combinations, style of lettering and the suggested serving photograph of each of the packaging, he considered thatthe fig roll packaging was extremely similar, but that the packaging on the cream crackers was distinguishable. In deciding whether or not the balance of convenience lay with granting the injunction against the distribution of the McVities fig rolls, the court stated that it was never a presumption that the balance of convenience would lie with granting the injunction and that damages may sometimes be an adequate remedy. Nevertheless, Clarke J held that the balance of convenience in this case did lie with granting the injunction preventing the distribution of the McVitie fig rolls in packaging which was confusingly similar to that of Jacobs. (Simon McAleese Passing Off) Companies Act 1990 (Companies Act 1990) 1 | Page